Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH GLOBAL EDUCATION E-Jurnal Akuntansi
Selmita Paranoan
Faculty of Economics and Business, Tadulako University, Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Implementation of Expenditure Standards Analysis (Case Study on The Regional Government of Tolitoli Regency, Central Sulawesi Province) Nurul Fadila; Rahma Masdar; Haryono Pasang Kamase; Selmita Paranoan; Masrudin Masrudin; Arif Gunarsa
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4735

Abstract

This study aims to analyze the reasonableness of costs for performance report preparation programs in each Regional Government Organization (OPD) of Tolitoli Regency. The approach used is descriptive quantitative, with secondary data in the form of the 2024 Tolitoli Regency Regional Government Work Plan (RKPD) document. Data analysis was carried out using simple linear regression with the help of SPSS software. The results show that the regression equation obtained is: Y =-22,780,831,863,267 + 3,665,682,455,393X, where X represents the number of performance report preparation activities/reports and the summary of OPD performance realization as a cost driver. Based on the estimation results, 3 OPDs are in the underfinancing category, 20 OPDs are in the overfinancing category, and 6 OPDs are in the reasonable cost category. These findings indicate that there is still an imbalance in the allocation of expenditure budgets in Tolitoli Regency. The implementation of ASB (Expenditure Standards Analysis) is expected to help the regional government to prepare a budget that is more effective, efficient, and on target, while also increasing transparency and accountability in the use of public funds.
Achieving SDG 9 through Enhanced Local Revenue and Government Accountability in Indonesia Shela Ramadhani; Selmita Paranoan; Andi Chairil Furqan; Ernawati Usman
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p10

Abstract

This study aims to analyze the influence of Regional Original Revenue (PAD) and accountability on the achievement of Sustainable Development Goals (SDGs) 9. This study uses panel data from local governments in Indonesia during the 2018–2021 period, with a total of 2,050 observations. Analysis is carried out on each component of PAD, namely regional tax revenue, regional levies, the results of segregated regional wealth management, and other legitimate PAD. Accountability is measured through an audit opinion issued by the Audit Board (BPK) as a proxy for the quality of public financial governance. The results show that PAD generally has a positive effect on the achievement of SDG 9, although the effect varies depending on the type of PAD source. Regional tax revenues, regional levies, and other legitimate PAD contribute positively to infrastructure development and the industrial sector, while the results of segregated regional wealth management show inconsistent influences. In addition, accountability has also been shown to have a significant positive effect on the achievement of SDG 9, which indicates that transparent and accountable regional financial management strengthens the effectiveness of development policies. These findings imply that improving the quality and quantity of PAD needs to be accompanied by strengthening accountability so that sustainable development goals can be achieved optimally.
Co-Authors Andi Chairil Furqan Arif Gunarsa Ernawati Usman Haryono Pasang Kamase Masrudin Masrudin Nurul Fadila Rahma Masdar Shela Ramadhani