This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on the relationship among personal costs, seriousness level, and whistleblowing intentions. The research subjects comprise of civil servants or contract employees of Government Institutions of Regencies/Cities in Aceh Province, Indonesia. The hypotheses were tested on 103 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from May to July 2017. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study showed that personal costs and seriousness level of fraud influenced whistleblowing intentions. Nevertheless, it appeared that organizational commitment did not influence whistleblowing intentions. This study also proved that organizational commitment did not have a mediating effect on the relationship among personal costs and level of seriousness and whistleblowing intentions.

This study investigates the correlation between disaster budget, index of disaster risks and the population of 23 districts in the Aceh province, northern Indonesia. It also explores how the budget for disasters is proposed and prepared by Indonesian local governments. A descriptive quantitative approach is used to examine this relationship. Data were collected from the budgets of local governments (Badan Penanggulangan Bencana Daerah [BPBD] or local disaster management agency) and the disaster risk index. In addition, surveys were undertaken in which the respondents were the key officers in the BPBDs who are responsible for the budget and programmes to obtain detailed information about how the local government prepares their budget for disaster. By employing the Pearson’s chi-square test and the Pearson correlation test, this study revealed no significant statistical relationship between the disaster budget and the level of disaster risks among districts or cities in the Aceh province, northern Indonesia. However, results show that the total budget of the local governments has a significant positive correlation with the disaster budget. The surveys also confirm the correlation between the total budget of the local government and disasters as the same budgeting procedure is applied. The result generalisability might be limited as this study only focused on one of Indonesia’s provinces, Aceh.Keywordsdisaster risk; disaster relief planning; disaster budget; local government; tsunami; Indonesia.

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This study aims to examine the effect of the village financial systems on accountability and the role of village financial management as an intervening variable on the relationship of village financial systems to accountability. The population in this study were villages in Pidie Jaya which consisted of 222 villages in 8 sub-districts. Sampling is done using proportional random sampling techniques. The respondents of the study were 102 people from 34 selected villages consisting of village heads, secretaries and treasurers. Data collection is done using a questionnaires that is delivered directly to the respondent. data processing is done by PLS SEM (Structural Equation Modeling-Partial Least Square). The results of this study indicate that village financial systems influence accountability. financial management cannot be an intervening variable for the relationship of the village financial system with accountability.

Purpose This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public hospital as a response towards the adoption of the diagnosis-related groups (DRG)-based payment system. Design/methodology/approach A mixed-method approach was used to collect and analyse data from a referral public hospital in Indonesia. First, a BDA simulation was carried out to reveal its usefulness in predicting and evaluating patient costs, and finally improving the cost recovery rate (CRR) of each DRG case. This part formulated and tested the mathematical models that predict patient cost, the CRR and determinants (length of stay/LOS, severity/SEV, patient age/AGE and gender/SEX). For this purpose, data of the top ten inpatient cases of 2018 were collected and analysed. Second, semi-structured interviews with senior staff and doctors were carried out to understand cost control strategies implemented in the hospital and the management and doctors’ perceptions regarding the application of tested mathematical models for cost control. Old institutional economics and new institutional sociology were used to gain insight about how and why management accounting practices changed in the hospital. Findings The findings show that the absence of detailed per-case/patient cost information has not only hindered further evolvement of MACs but also stimulate tensions between managerial and medical worlds in the studied Indonesian public hospital. The simulation of BDA in this study was not only discovering the determinants of case cost recovery but also enabling the prediction of CRR of patients immediately after admission. The application of BDA and casemix accounting in the hospital will potentially become catalysts of discussion and mutual learning between managerial and medical staff in controlling patient costs. Originality/value This paper provides a more comprehensive picture of the potential roles of BDA in cost control practices. The study assesses the feasibility of BDA application in the hospital and evaluates the potential roles and acceptance of BDA application by both management and doctors.