Fiscal Capacity, Civil Service Quality, and Community Welfare Mediation and Moderation Analysis

Authors

DOI:

https://doi.org/10.14414/tiar.v16i2.5696

Keywords:

regional financial conditions, , ASN conditions, community welfare, local government

Abstract

This study investigates the influence of regional financial conditions and the status of the State Civil Apparatus (ASN) on community welfare, with government performance as a mediating variable and local government size as a moderating variable. A quantitative approach is employed, utilizing secondary data from district and city governments in Jambi Province, and the analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 8.0. The results demonstrate that regional financial conditions exert a significantly negative effect on government performance, whereas ASN conditions have a significantly positive effect. Both regional financial conditions and ASN status significantly enhance community welfare, whereas government performance has a significantly negative impact on welfare. Furthermore, government performance does not mediate the relationship between regional financial conditions and ASN status and community welfare. Local government size moderates the effect of regional financial conditions on government performance but does not moderate the effect of ASN status. These findings indicate that community welfare is more directly influenced by regional financial conditions and civil servants' status than by government performance.

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Author Biographies

  • Iskandar Sam, Department of Accounting, Faculty of Economics and Business, Universitas Jambi, Indonesia.
    Biography

    Iskandar Sam is a dedicated lecturer at the Department of Accounting, Faculty of Economics and Business, Universitas Jambi, Indonesia. His academic and research pursuits focus on Public Sector Accounting, Government Accounting, Public Financial Management, Fiscal Decentralization, Government Performance, and Public Policy. With a strong publication record in both national and international journals, he actively contributes to advancing knowledge in public accountability, regional financial management, and local government performance improvement through research and community engagement initiatives.

    Contact and Profiles
  • Haryadi, Department of Economics, Faculty of Economics and Business, Universitas Jambi, Indonesia

    Haryadi is a dedicated lecturer at the Department of Economics, Faculty of Economics and Business, Universitas Jambi, Indonesia. With a strong academic background, his research interests span regional economics, international trade, fiscal policy, monetary economics, and economic development. He has made significant contributions to the field through numerous publications in reputable journals and active involvement in research projects focused on regional development, public policy, and economic welfare.

    For further correspondence, Haryadi can be reached via email at haryadi@unja.ac.id. His academic work and publications can also be explored through his Google Scholar profile and his SINTA ID: 6165956.

  • Sri Rahayu, Department of Accounting, Faculty of Economics and Business, Universitas Jambi, Indonesia

    Sri Rahayu is a distinguished Professor in the Department of Accounting at the Faculty of Economics and Business, Universitas Jambi, Indonesia. Her scholarly work spans a broad spectrum of research areas, including financial accounting, strategic management accounting, corporate governance, intellectual capital disclosure, sustainability reporting, and public sector accountability. With a prolific publication record in esteemed national and international journals, she has also spearheaded numerous competitive research grants, contributing significantly to the advancement of accounting and business scholarship.

    Email: sri_rahayu@unja.ac.id

    ORCID: https://orcid.org/0000-0002-9508-378X

    Google Scholar: https://scholar.google.com/citations?user=1nYd2NcAAAAJ&hl=en&oi=ao

    Scopus Author ID: 57225750681

    SINTA ID: 6033466

  • Wirmie Eka Putra, Department of Accounting, Faculty of Economics and Business, Universitas Jambi, Indonesia.
     

    Wirmie Eka Putra is a distinguished lecturer in the Department of Accounting at the Faculty of Economics and Business, Universitas Jambi, Indonesia. His academic focus spans social and environmental accounting, budgeting systems, and Islamic accounting, contributing significantly to both national and international scholarly discourse. With a robust publication record in reputable journals, he also plays an active role in academia as an editor and reviewer for various academic publications.

    Contact and Profiles
  • Ratih Kusumastuti, Department of Accounting, Faculty of Economics and Business, Universitas Jambi, Indonesia.

    Ratih Kusumastuti is a dedicated lecturer in the Department of Accounting at the Faculty of Economics and Business, Universitas Jambi, Indonesia. Her extensive research spans management accounting, behavioral accounting, financial accounting, public sector accounting, accounting education, financial management, and community empowerment through financial literacy initiatives. She is deeply involved in research and community service, focusing on advancing accounting knowledge, enhancing the quality of accounting education, improving public financial management, and strengthening community capacity through financial literacy and inclusion programs.

    Email: ratihkusumastuti@unja.ac.id

    ORCID: https://orcid.org/0000-0002-9746-528X

    Google Scholar: https://scholar.google.com/citations?user=lmU-wXoAAAAJ&hl=id

    Scopus Author ID: 57216984105

    SINTA ID: 6010979

     

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Published

2026-06-21

Issue

Vol. 16 No. 2 (2026): Volume 16 No 2 2026

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Articles

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How to Cite

Sam, I., Haryadi, Rahayu, S. ., Putra, W. E. ., & Kusumastuti, R. . (2026). Fiscal Capacity, Civil Service Quality, and Community Welfare Mediation and Moderation Analysis. The Indonesian Accounting Review, 16(2), 148-159. https://doi.org/10.14414/tiar.v16i2.5696