Jurnal Pabean

THE INFLUENCE OF COMPETENCE AND REWARDS ON EMPLOYEE PERFORMANCE AT BANK BNI, PAREPARE CITY BRANCH

D’Ornay D’Ornay — 2026-02-17

The results of this study indicate that competence partially has a significant effect on employee performance at Bank BNI, Parepare City Branch. Rewards partially do not have an effect on employee performance at Bank BNI, Parepare City Branch. Meanwhile, the simultaneous results show that the variables of competence and rewards together have a significant effect on employee performance at Bank BNI, Parepare City Branch. Furthermore, the coefficient of determination test (R²) shows that the variables of competence and rewards are sufficiently strong in explaining employee performance, although employee performance is still more influenced by other factors not included in this study, such as workload, incentives, compensation, and occupational safety.

Climate Finance Determinants and The Moderating Effect of Regulation in ASEAN

Nurul Afifah — 2026-02-27

Main Purpose - The purpose of this study is to examine the impact of governance and financial distress on climate funding in ASEAN countries, as well as how regulation influences this relationship..Method - This study employs a quantitative approach with secondary data from several official sources and use moderated regression analysis (MRA) techniques..Main Findings - The research findings indicate that governance has a major positive impact on climate. Good governance procedures boost the confidence of international investors and donors, facilitating the flow of climate cash. In contrast, financial suffering has a negative effect, which means that growing it diminishes the country's ability to attract and handle climate fund. Theory and Practical Implications - These findings suggest that robust environmental legislation can mitigate and strengthen the impact of governance and financial crises on climate finance. Regulation boosts governance's contribution to climate finance to 27.89 percent and financial distress to 28.04 percent. Novelty - This underlines the significance of improving ASEAN countries' governance and regulatory systems in order to optimize the flow of climate funding. This study also emphasizes the need to diversify financing sources and increase fund management capacity in order to improve the effectiveness of climate finance.

FINANCIAL PERFORMANCE ANALYSIS OF SOUTH SULAWESI PROVINCIAL GOVERNMENT, 2023–2025

Ambarwati — 2026-03-04

Main Purpose - This study aims to analyze the financial performance of the South Sulawesi Provincial Government during the period 2023–2025. Financial performance is an important indicator in assessing the ability of local governments to manage public finances effectively, efficiently, and independently in the context of fiscal decentralization. Method - This study employs a descriptive quantitative approach using secondary data obtained from the Regional Revenue and Expenditure Budget (APBD) of South Sulawesi Province for the period 2023–2025. The analysis is conducted using regional financial performance ratios, including the effectiveness ratio of local own-source revenue, financial efficiency ratio, financial independence ratio, financial dependency ratio, and expenditure harmony ratio. Main Findings - The results show that the financial performance of the South Sulawesi Provincial Government varies across the observation period, indicating fluctuations in revenue effectiveness, efficiency of budget utilization, and the level of fiscal independence. The findings also reveal that regional finances remain relatively dependent on intergovernmental transfers, while operational expenditures dominate the expenditure structure compared to capital expenditures. Theory and Practical Implications - This study provides practical implications for local governments in improving fiscal management, strengthening local revenue capacity, and optimizing expenditure allocation to support sustainable regional development. Novelty - This study provides a pioneering empirical evaluation of provincial fiscal resilience in the transition period following the implementation of Law Number 1 of 2022 (UU HKPD), offering unique insights into the financial dynamics of Eastern Indonesia’s key economic hub during the 2023–2025 fiscal years.

Forensic Accounting as a Governance and Fraud Risk Mitigation Mechanism in the Digital Era: A Systematic Literature Review

Dini Kamilia Salma — 2026-02-27

Main Purpose - This study aims to synthesize the development of forensic accounting literature in the context of corporate governance, internal control, digital transformation, and fraud mitigation. Method - Using a systematic literature review (SLR) approach, this study analyzes recent publications that discuss the role, effectiveness, and determinants of forensic accounting practices. Main Findings - The synthesis results show that forensic accounting is undergoing a transformation from a reactive investigative approach to a strategic mechanism that is preventive and integrated within modern governance systems. The integration of technologies such as Big Data Analytics, Artificial Intelligence, and cyber forensic accounting strengthens the capability of real-time data-based monitoring and enhances the accuracy of fraud detection. In addition, the effectiveness of forensic accounting is influenced by multidimensional factors including individual competence, organizational support, and the regulatory framework and professional standards. These findings indicate that forensic accounting serves as a strategic capability in strengthening fraud mitigation, enhancing the transparency and quality of financial reports, and building stakeholder trust. Theory and Practical Implications - The implications of this research emphasize the importance of integrating competencies, digitalization, and regulation in optimizing the role of forensic accounting in an increasingly complex and digitized business environment. Novelty - This study provides a conceptual contribution by repositioning forensic accounting as an institutional mechanism within a risk-based and technology-driven governance architecture.