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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Jati: Jurnal Akuntansi Terapan Indonesia AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Manajemen Ubhara Quantitative Economics and Management Studies Jurnal Akuntansi dan Governance Journal of Governance, Taxation, and Auditing Journal of Applied Accounting International Journal of Economics, Management and Accounting Akuntansi: Jurnal Riset Ilmu Akuntansi Accounting Studies and Tax Journal Studia Ekonomika Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Journal of Applied Accounting

 1 
The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia Yopi Loves; Andi Chairil Furqan; Nina Yusnita Yamin; Muhamad Iqbal
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1080

Abstract

This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election. Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
EVALUATION OF REGIONAL REVENUE AND EXPENDITURE BUDGETS IN THE PALU CITY GOVERNMENT Gollah, Shery Natalia; Paranoan, Selmita; Yamin, Nina Yusnita; Masruddin, Masruddin
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1223

Abstract

Post-calamity 2018 and the COVID-19 pandemic caused the fiscal performance of Palu City Government to change significantly. For this study, the dynamics of the 2019-2023 Palu City APBD are to be evaluated through growth and variance analysis in an attempt to provide responsive fiscal policy recommendations. Quantitative methods apply by processing the secondary data with APBD reports. Results showed an "explosion-consolidation" trend of spending and revenue variance > 100% in 2019-2022 (conservative) that declined to 96.08% in 2023, indicating the necessity to re-adjust PAD projection assumptions; spending variance increased from 57.05% to 95.26%, reflecting an increase in absorption capacity but not yet quantifiable outcome effectiveness. The trend of revenue-expenditure growth reflects an expansionary response in the crisis phase and consolidation in the recovery phase. These findings underscore the necessity to diversify PAD sources, enhance budget projection models with macro-economic drivers and contingency projections, and strengthen the absorption capacity of spending with e-budgeting and real-time monitoring as the basis for adaptive fiscal policies to improve the resilience and accountability of APBD in disaster-prone areas.
Co-Authors Abdul Pattawe Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Afdhal, Muhammad Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Arista Arista betty betty Dwi Farradilla Ernawaty Usman Fathia Fathia Gollah, Shery Natalia Gunarsa, Arif Haryono Pasang Kamase Indah Lingtias Jamaluddin Jamaluddin Kevin kevin Latifah Sukmawati Yuniar M. Yusuf, Rolland Masruddin Meldawati , Lucyani Mile, Yuldi Moh Noviar Lawasa Muhamad Iqbal Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Iqbal Muhammad Natsir Muliati Muliati Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Nuzul Sania PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ridwan, Ridwan Riska Riska Rusli, Riswandi Satriani Satriani Selmita Paranoan Stesya Orhizha Anandita Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah Totanan, Chalarce Usman, Ernawati Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti