Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan E-Jurnal Akuntansi
Riza Wahyudi
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance

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The Determinants of Regional Government Expenditure in Districts/Cities in Sumatra Nora Susanti; Maria Maria; Riza Wahyudi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5515

Abstract

Regional governments require fiscal capacity to support public services and development, with local own-source revenue, general allocation fund, and special allocation fund influencing regional expenditure. This study aims to examine the effect of local own-source revenue, general allocation fund, and special allocation fund on regional expenditure and identify the occurrence of the Flypaper Effect in regencies and cities in Sumatera during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained through documentation methods from 154 local governments. The data were analyzed using panel data regression, coefficient of determination, t-test, and F-test. The results showed that simultaneously, local own-source revenue, general allocation fund, and special allocation fund significantly affected regional expenditure in Sumatera, with an F-statistic value of 97.13212. Partially, local own-source revenue had no significant effect on regional expenditure with a t-statistic value of 0.235865. Meanwhile, the general allocation fund and special allocation fund significantly affected regional expenditure with t-statistic values of 6.711569 and 5.572493, respectively. The findings also confirmed the occurrence of the Flypaper Effect, indicating that regional expenditure remains more responsive to intergovernmental transfers than local fiscal capacity. These results highlight the importance of strengthening local revenue sources to achieve greater regional fiscal independence.
Implementation of E-Procurement in Preventing Fraud Goods and Services Procurement Farhan Aziz; Evada Dewata; Riza Wahyudi
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p01

Abstract

The goods and services procurement phase is highly susceptible to fraud. Although the implementation of e-procurement is deemed capable of achieving transparency and efficiency, views still differ on the extent to which this electronic system can reduce fraud. This study examines how each stage of e-procurement implementation affects fraud prevention in public procurement. A quantitative approach was applied through a Likert-scale questionnaire distributed purposively to e-procurement users in the Banyuasin Regency Government. Of the 168 questionnaires distributed, 126 were completed in full and analysed by multiple linear regression. The research findings demonstrate that the planning stage, the committee formation stage and the bid evaluation stage have a positive and significant effect on fraud prevention, whereas the prequalification, tender document preparation, announcement and disclaimer stages do not. The contribution of this study is to identify the stages that act as effective control points within the e-procurement cycle, so that oversight can be strengthened selectively.
Co-Authors Evada Dewata Farhan Aziz Maria Maria Nora Susanti