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All Journal Jurnal Bisnis dan Manajemen JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo JURNAL MANAJEMEN BISNIS IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Economics Development Research (IJEDR) Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Economics and Business Letters Journal of Tourism Economics and Policy Jurnal Kolaboratif Sains BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Economics and Business Journal Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting Research Horizon Akuntansi: Jurnal Riset Ilmu Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Economics, Management and Accounting Studia Ekonomika Indonesian Journal of Taxation and Accounting
Andi Chairil Furqan
Faculty Of Economics And Business, Tadulako University, Palu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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APAKAH FAKTOR INTERNAL MEMILIKI PERAN DALAM MENENTUKAN NON PERFORMING FINANCING BANK UMUM SYARIAH? Jurana; Lasodi, Nurfadila Ramdani; Muh Darma Halwi; Muliati; Masruddin; Andi Chairil Furqan
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.2.2023.77-91

Abstract

This study aims to empirically prove the determinants of Non-Performing Financing (NPF) using the Capital Adequacy Ratio (CAR), Return On Assets (ROA), and Financing-To-Deposit Ratio (FDR). Multiple linear regression is used as the method. The sample criteria are thefinancial statements of 10 Islamic banks in 2016–2020. The research findings show that CAR and ROA are not internal factors that determine the occurrence of NPF. Banks can use their capital for operations regardless of the rise and fall of non-performing loans, and ahigher NPF can reduce the value of ROA. The determinant of NPF in Islamic banks is FDR. The higher the amount of financing provided, the greater the impact on increasing profit and increasing financing risk. Abstrak Penelitian ini bertujuan membuktikan secara empiris determinan Non Performing Financing (NPF) dengan menggunakan Capital Adequacy Ratio (CAR), Return On Assets(ROA) dan Financing to Deposit Ratio (FDR). Regresi linier berganda digunakan sebagai metode. Kriteria sampel adalah laporan keuangan 10 Bank Umum Syariah tahun 2016 – 2020. Temuan penelitian menunjukkan CAR dan ROA bukan faktor internal penentu terjadinya NPF. Bank dapat menggunakan modalnya untuk operasional tanpa melihat naik turunnya kredit bermasalah dan NPF yang lebih tinggi dapat mengurangi nilai ROA. Penentu terjadinya pembiayaan bermasalah (NPF) di Bank Umum Syariah adalah FDR. Semakin tinggi jumlah pembiayaan yang diberikan akan berdampak pada peningkatan laba dan meningkatkan risiko pembiayaan.
Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia Wahyudin Hasyim; Abdul Pattawe; Muhammad Din; Andi Chairil Furqan; Megawati Megawati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10394

Abstract

This research aims.to analyze the influence of regional financial accountability and.the effectiveness of.the Government.Internal Control.System (SPIP) in increasing regional independence. Using 542 regional government data consisting of Provinces/Districts/Cities during 2018-2021 with a sample of 2,168 observations. The results of this research show that regional financial accountability has a positive effect on regional independence, where increasing financial accountability contributes to increasing regional independence. Meanwhile, a strong SPIP also contributes significantly to regional independence, indicating that strengthening internal control can increase the efficiency and effectiveness of regional financial management. This research has implications for the importance of regional governments creating and implementing policies to realize accountability and improve financial zmanagement as a strategy to increase regional independence.
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
The Influence of Accounting Systems and Information Systems on the Village Development Index : (a Study in Villages in Central Sulawesi Province) Abdilah Rifa'i Latif; Andi Chairil Furqan; Femilia Zahra; Muhammad Din; Rasyid Muhammad Hartoyo; Stevin David
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.407

Abstract

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  
Analisis Alokasi Joint Cost dalam Menentukan Harga Pokok Produksi di Adilah Garden Nur Fadillah; Nurfarizha Fazhirawati; Nina Yustina Yasmin; Rahayu Indrisari; Andi Chairil Furqan
Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i1.275

Abstract

This study discusses the allocation of joint costs in determining the cost of production at Adilah Garden. Joint costs are costs incurred from processing raw materials until the product can be separated. The purpose of this study is to calculate the cost of production using the relative selling value method and compare it with the calculations made by Adilah Garden. The methods used are unstructured interviews and documentation, with source triangulation for data validation. The results show that the calculation of the cost of production through the allocation of joint costs is lower than the method used by Adilah Garden, which indicates the need for improvements in the company's cost accounting system.
Laju Pertumbuhan, Efektivitas, dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sigi Periode 2019-2023 Fathia Fathia; Dwi Farradilla; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i1.276

Abstract

This study aims to determine the growth rate of effectiveness and contribution of regional levies to the original regional income of Sigi Regency during the 2019-2023 period. The method used in this study is descriptive with a quantitative approach. The results of this study indicate that the growth rate of Regional Retribution of Sigi Regency during the 2019-2023 period falls into the unsuccessful criteria with an average percentage of 29.69 percent, and the percentage continues to fluctuate, which in 2019 to 2021 decreased but increased again in 2022 to 2023. The highest growth rate percentage only reached 127.56 percent in 2023, and the lowest was -12.84 percent in 2020. Meanwhile, the effectiveness of regional retribution revenue of Sigi Regency for the 2019-2023 period continues to fluctuate, with an average percentage of 88.44 percent which falls into the fairly effective criteria. The highest percentage of effectiveness reached 100.83 percent in 2020 and the lowest percentage reached 71.78 percent in 2022. And the contribution of regional levies to PAD Sigi Regency for the 2019-2022 period falls into the very low criteria with an average percentage of 03.81 percent. The highest percentage of contribution only reached 07.64 percent in 2023, and the lowest percentage was only 02.05 percent in 2023, so the author hopes that the Sigi Regency Government will be able to increase its Regional Retribution revenues again.
CASHLESS REVOLUTION: THE IMPACT ON REGIONAL ECONOMIC GROWTH Abdilah, Mohamad; Andi Chairil Furqan; Dita Indriyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.53700

Abstract

ABSTRACTThis study aims to examine the impact of non-cash payment systems on regional economic growth at the district and city levels in Indonesia. The variables analyzed include the transaction value of electronic money (e-money), ATM/debit cards, and credit cards. A quantitative approach was employed using secondary data from 984 districts and cities across Indonesia for the period 2020-2021, selected through purposive sampling. The data were evaluated using multiple linear regression analysis, which revealed that digital transactions particularly those using e-money and ATM/debit cards have a positive and significant influence on regional economic growth. In contrast, credit card usage was found to have no significant effect. These findings suggest that certain types of digital payment instruments can effectively stimulate local economic activity. Accordingly, local governments and regulators are encouraged to expand digital infrastructure and enhance financial literacy, with a particular focus on promoting inclusive and accessible non-cash payment tools such as e-money and debit cards. This research underscores the importance of adopting a region-based approach in designing economic digitalization policies and recommends that future studies explore the roles of social, cultural, and technological readiness factors in supporting the success of payment system transformation moving forward.Keywords: Economic growth; Non-cash payment systems; Electronic money; ATM/Debit cards; Credit cards ABSTRAKPenelitian ini bertujuan untuk mengkaji dampak sistem pembayaran nontunai terhadap pertumbuhan ekonomi regional di tingkat kabupaten dan kota di Indonesia. Variabel yang dianalisis meliputi nilai transaksi uang elektronik (e-money), kartu ATM/debit, dan kartu kredit. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder dari 984 kabupaten dan kota di seluruh Indonesia untuk periode 2020-2021, yang dipilih secara purposive sampling. Data tersebut dievaluasi menggunakan analisis regresi linier berganda, yang mengungkapkan bahwa transaksi digital khususnya yang menggunakan e-money dan kartu ATM/debit memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi regional. Sebaliknya, penggunaan kartu kredit ditemukan tidak memiliki pengaruh yang signifikan. Temuan ini menunjukkan bahwa jenis instrumen pembayaran digital tertentu dapat secara efektif merangsang aktivitas ekonomi lokal. Oleh karena itu, pemerintah daerah dan regulator didorong untuk memperluas infrastruktur digital dan meningkatkan literasi keuangan, dengan fokus khusus pada promosi alat pembayaran nontunai yang inklusif dan mudah diakses seperti e-money dan kartu debit. Penelitian ini menggarisbawahi pentingnya mengadopsi pendekatan berbasis kawasan dalam merancang kebijakan digitalisasi ekonomi dan merekomendasikan agar studi masa depan mengeksplorasi peran faktor kesiapan sosial, budaya, dan teknologi dalam mendukung keberhasilan transformasi sistem pembayaran ke depannya.Kata Kunci: Pertumbuhan ekonomi; Sistem pembayaran non-tunai; Uang elektronik; Kartu ATM/Debit; Kartu Kredit
The Role of The Human Development Index in Improving The Effectiveness of Social Budget to Achieve Sustainable Development Goals 11 Amanda Bulan Junia Baginda; Andi Chairil Furqan; Selmita Paranoan
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1242

Abstract

This study utilizes secondary data from 532 provincial, district, and city governments in Indonesia from 2021 to 2022, with a total of 1,064 observations. Data sources come from the Ministry of Finance, Statistics Indonesia (BPS), and Bappenas. The analysis results indicate that the social function budget has not had a significant direct impact on reducing the proportion of the population living in inadequate housing. However, when the interaction with the HDI is taken into account, the effect of the social function budget on the achievement of SDG 11 becomes significant and positive. These findings indicate that the quality of human development plays a crucial role in increasing the effectiveness of social budget utilization. Therefore, this study recommends integrating social budget policies and strategies to improve the HDI so that the development of adequate cities and human settlements can be achieved sustainably. Regional governments are expected to develop inclusive budget plans and encourage investment in the education, health, and community economic sectors to increase the success of social programs in supporting the achievement of the SDGs.
Governance Mechanisms and Financial Reporting Quality: The Moderating Role of Leadership Commitment Tenripada; Andi Mattulada; Abdul Kahar; Andi Chairil Furqan; Muhammad Ikbal Abdullah
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.349

Abstract

Purpose – This study examines how internal governance mechanisms and leadership commitment influence the quality of financial reporting in Indonesian local governments. While prior studies emphasize the role of internal control systems and internal audit functions in strengthening public sector accountability, empirical evidence on how leadership commitment interacts with these mechanisms remains limited. This study therefore investigates whether leadership commitment strengthens or alters the relationship between audit findings, internal control maturity, internal audit capability, and financial reporting quality. Methods – This research employs a quantitative approach using panel data from Indonesian local governments. The dataset consists of 2,580 observations derived from audit reports, SPIP maturity assessments, APIP capability evaluations, and local government financial statements. To examine the moderating role of leadership commitment, this study employs Moderated Regression Analysis (MRA) using an interaction approach. Findings – The results show that audit findings are negatively associated with financial reporting quality, whereas SPIP maturity and APIP capability exhibit positive and statistically significant effects. Leadership commitment, proxied by the rate of follow-up on audit recommendations, functions as a conditional moderator. It significantly mitigates the adverse impact of audit findings but simultaneously weakens the positive influence of institutional oversight mechanisms on financial reporting quality.Research implications – The findings highlight that improving financial reporting quality in local governments requires strengthening internal control maturity and internal audit capability while ensuring that leadership commitment reinforces, rather than substitutes, institutional governance mechanisms to sustain effective and credible public financial accountability.Originality – This study contributes to public sector accounting literature by demonstrating that leadership commitment does not always reinforce governance mechanisms and may instead create a decoupling effect between formal institutional controls and financial reporting outcomes.
The Influence of Government Financial Report Accountability on The Achievement of SDGS 1 in Indonesia Sella Sella; Muhammad Iqbal; Mustamin Mustamin; Andi Chairil Furqan
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.371

Abstract

This study aims to analyze the effect of government financial report accountability on the achievement of Sustainable Development Goals (SDGs) 1 in Indonesia. The study used secondary data obtained from the Central Statistics Agency (BPS) and the Supreme Audit Agency (BPK). The study sample consisted of 456 local governments with an observation period of 2021–2022, resulting in 912 observations. The analytical method used was panel data regression with the Generalized Least Squares (GLS) approach and the Random Effects Model (REM). The results showed that government financial report accountability has a positive and significant effect on the achievement of SDG 1. The coefficient value of 0.645 with a significance level of 0.000 indicates that the better the level of local government accountability, the higher the achievement of poverty alleviation. This study proves that transparent, accountable, and effective financial governance can support the success of government programs in improving public welfare and accelerating the achievement of sustainable development in Indonesia.
Co-Authors Abdilah Rifa'i Latif Abdilah, Mohamad Abdul Kahar Abdul Pattawe Abdullah, Muhammad Ikbal Adiani Purwa Utari Amanda Bulan Junia Baginda Andi Ainil Mufidah Tanra Andi Mappanyukki Andi Mattulada Asyraf Muzhaffar Lanaan Aura Dwi Kartika Betty Betty Betty Daniel Happy Putra Dewa Made Adi Dharma Dita Indriyani Dwi Farradilla Fathia Fathia Femilia Zahra Femilia Zahra Fikry Karim Fisy Amalia Hefisia Amanda Husnah Husnah Imran Ahmad Indah Lestari Irawati Yemi Tahanora Jessy Christina Dewi Kadimun Khairunnisa Kahar Koesoemasari, Dian Safitri Pantja Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Lucyana Meldawati Lucyani Meldawati Lucyani Meldawati M. Ikbal ` Abdullah Masruddin Masruddin Masruddin Megawati Megawati Misnawati Misnawati Moh Noviar Lawasa Muh Darma Halwi Muhammad Bakri Muhammad Din Muhammad Dzulkifli Muhammad Ichsan Muhammad Ichsan Muhammad Iqbal Muliati Muliati Muliati mustamin mustamin Niluh Putu Evy Rossanty Nina Yusnita Yamin Nina Yustina Nina Yustina Yasmin NUR FADILLAH Nur Faliza Nurdin, Jurana Nurfarizha Fazhirawati Nurhaniva A Parwati, Ni Made Suwitri Paskual, Meity Ferdiana Rahayu Indriasari Rahayu Indriasari Rahayu Indrisari Rahma Masdar Rahma Masdar Rasyid Muhammad Hartoyo Rudy Usman Sella Sella Selmita Paranoan Selmita Paranoan Selmita Paranoan Shanabillah Siti Faradila S. Saud Stesya Orhizha Anandita Stevin David Suci Deliya Natasya Syamsu Rijal Syarifudin Syarifudin Tanra, Andi Ainil Mufidah Teguh Setiawan Tenripada Tenripada Tenripada Thalia Tonny Yuwanda Totanan, Chalarce Viki Afrilia Wa Jana Wahyudin Hasyim Yopi Loves