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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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The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption Siti Faradila S. Saud; Andi Chairil Furqan
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p128-136

Abstract

Introduction/Main Objectives: This study aims to analyze how far the influence of the implementationof the accrual accounting public sector on the Government and control of corruption could increasegovernment effectiveness. Background Problems: This means that countries that fully adoptedaccrual accounting and had control of corruption (a high Corruption Perception Index score) tend tohave better government effectiveness, and vice versa. Research Methods: Using cross-country datafor 2020 with a final sample of 194 countries. Finding/Results: This study shows that the accrualaccounting public sector and the Corruption Perception Index (CPI) positively affect governmenteffectiveness. Conclusion: Therefore, to increase government effectiveness, it was necessary to makeeffective law enforcement and control strategies to prevent corruption.
Local Government Investment in Financial Performance: Evidence from Local Government in Indonesia Suci Deliya Natasya; Mustamin Mustamin; Andi Chairil Furqan; Tenripada Tenripada
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9352

Abstract

Indonesia's national development goals focus not only on improving social welfare but also on creating an inclusive and sustainable investment climate. This study aims to analyze the influence of regional financial performance on regional investment levels in Indonesia, with a focus on financial independence and flexibility. This study uses quantitative methods. The data used covers 420 provinces/regencies/cities in 2021 and 2022 with a total of 840 observations, which were analyzed using multiple linear regression. The results show that regional financial independence has a positive and significant effect on investment levels, reflecting the region's ability to manage resources independently. Regional financial flexibility also has a positive and significant effect, with the ability to adjust budgets that support sustainable development and investment. The results of this study indicate that the combination of financial independence and flexibility creates a sustainable investment climate, especially in the fields of foreign direct investment (FDI) and domestic direct investment (DDI). The implications of this study demonstrate the importance of adaptive and transparent regional financial management to increase investment attractiveness and accelerate regional economic growth in Indonesia. This study has limitations in the scope of variables that only cover two financial performance indicators out of six available indicators, as well as limited data until 2022. Future studies are recommended to add other relevant variables such as human resource quality, risk management index, political stability and infrastructure, as well as conduct longitudinal analysis with annual data and a cross-regional approach among developing countries.
Establishing Regional Fiscal Autonomy Through Improving the Quality of Financial Reports and Human Resource Competence: Empirical Evidence from Indonesia Hefisia Amanda; Rudy Usman; Andi Chairil Furqan; Selmita Paranoan
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9451

Abstract

This study reveals testing in budget management and apparatus resources through the quality of financial reports and the quality of human resources that affect the level of regional Autonomy. The study uses a quantitative approach through data collection from 542 local governments in Indonesia during the 2021-2022 period, with a total of 1,084 observations analyzed using multiple linear regression with STATA-17 software. The test results reveal that, specifically, the quality of financial reports and the Human Development Index as a representation of human resource quality have a positive and significant relationship in shaping regional fiscal Autonomy. This indicates that increasing the transparency and accountability of financial reports and strengthening human resource capacity will strengthen the ability of local governments to finance development independently without excessive dependence on central transfers. Local governments with good financial report quality, as evidenced by fair audit results without exceptions and supported by competent human resources, are better able to optimize local revenue, manage expenditures efficiently, and improve community welfare. This study emphasizes the importance of improving the competence of officials and applying the principle of accountability in the preparation of financial reports as key strategies for strengthening fiscal Autonomy and supporting the achievement of sustainable regional development.
The Role of Education and Health Budget Functions in Achieving SDG 1 at the Regional Government Level in Indonesia Jessy Christina Dewi Kadimun; Rahma Masdar; Andi Chairil Furqan; Masruddin Masruddin; Muhammad Ichsan
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9637

Abstract

This study aims to analyze the effect of education and health budget allocations on the achievement of SDG 1 (No Poverty) in local governments in Indonesia. This study uses a positivist paradigm with multiple linear regression method. The research population includes 542 provincial/district/city local governments during the period 2018–2021, resulting in a total of 2,168 observation units. Using purposive sampling, a sample of 2,132 observation units was obtained. The findings show that the education and health budgets play a role in efforts to achieve SDG 1. In addition, control variables, such as the age of the government, have no effect on SDG 1. This study encourages local governments to increase and ensure that education and health budgets are allocated evenly and effectively to support the achievement of SDG 1. This study has a number of limitations, including the use of data limited to a four-year period and an analysis focus that only covers one of the 17 global SDG goals, namely Sustainable Development Goal 1 (No Poverty). This study highlights the crucial role of local government function budgets in supporting the achievement of SDG 1.
Integrasi Sistem Informasi Akuntansi dan Pengendalian Internal untuk Mengurangi Risiko Kecurangan : Systematic Review: Integration of Accounting Information Systems and Internal Control to Reduce Fraud Risk: Systematic Review Andi Mappanyukki; Thalia; Shanabillah; Nina Yusnita Yamin; Andi Chairil Furqan; Betty
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.9627

Abstract

Penelitian ini bertujuan menganalisis peran Sistem Informasi Akuntansi (SIA) dalam memperkuat pengendalian internal dan mengurangi risiko kecurangan melalui metode Systematic Literature Review (SLR) dengan panduan PRISMA. Dari 267 artikel yang diidentifikasi, sebanyak 16 studi yang relevan dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa SIA meningkatkan efektivitas pengendalian internal melalui otomatisasi transaksi, pemantauan real-time, serta audit trail yang aman. Integrasi SIA dengan fungsi audit internal dan whistleblowing system juga memperkuat deteksi dan pelaporan fraud. Teknologi seperti artificial intelligence, big data, dan blockchain semakin memperkuat kemampuan identifikasi pola kecurangan. Namun, sebagian besar penelitian masih terbatas pada tinjauan konseptual dan kurangnya bukti empiris. Kajian ini merekomendasikan penelitian lanjutan yang menggabungkan perspektif perilaku, teknologi, dan tata kelola dengan pemanfaatan data audit digital untuk evaluasi real-time pencegahan fraud.
The role prescriptions of women leaders to achieve competitive advantage Lucyani Meldawati; Fisy Amalia; Andi Chairil Furqan; Nur Faliza; Tonny Yuwanda
BISMA (Bisnis dan Manajemen) Vol. 15 No. 2 (2023)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v15n2.p187-209

Abstract

This study examines the differences between male and female leadership in the SMEs sector. It investigates the influence of innovative work behaviour preceded by psychological empowerment on competitive advantage in each dimension. This study uses a quantitative approach to distribute questionnaires to 254 Indonesian SMEs. Path analysis was used in this study by calculating factor loading, composite reliability, Average Variance Extracted (AVE), discriminant validity, and the structural model. To analyse the differences between female and male entrepreneurs, this study employs multi-group analysis, which can explain the phenomenon of this research. These findings explain that psychological empowerment has been found to increase innovative work behaviour, and innovative work behaviour has also been found to mediate the relationship between psychological empowerment and dimensions of competitive advantage. In addition, female leadership is superior in terms of time to market, where innovative employees led by a woman will develop new products faster to enter the market. On the other hand, male leadership is superior in the delivery dependability dimension, where innovative employees led by a man prioritise speed and responsiveness in serving customers.
Pengaruh Kualitas Pemerintahan dan Risiko Kebencanaan terhadap Penanaman Modal Asing di Indonesia Asyraf Muzhaffar Lanaan; Andi Chairil Furqan; Lucyana Meldawati; M. Ikbal ` Abdullah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.916

Abstract

Penelitian ini menganalisis pengaruh kualitas pemerintahan dan risiko kebencanaan terhadap penanaman modal asing (FDI) di 160 negara selama 2002–2023. Menggunakan pendekatan kuantitatif dengan regresi data panel Generalized Least Squares (GLS) dan indeks kualitas pemerintahan berbasis Principal Component Analysis (PCA), penelitian ini mengacu pada paradigma OLI. Hasil menunjukkan bahwa kualitas pemerintahan berpengaruh positif signifikan terhadap FDI, sedangkan risiko kebencanaan berdampak negatif signifikan. Temuan ini menekankan pentingnya tata kelola yang kuat dan pengelolaan risiko bencana dalam menarik investasi asing serta memperkuat ketahanan ekonomi, khususnya di negara-negara berkembang.
Analysis of Success Factors in the Implementation of Regional Government Information System in Palu Aura Dwi Kartika; Andi Chairil Furqan; Femilia Zahra; Masruddin
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.926

Abstract

This study aims to identify and analyze the key factors influencing the implementation of the Regional Government Information System (SIPD RI), in order to provide recommendations for more effective and sustainable implementation. The research is grounded in the DeLone and McLean Information System Success Model (2003) and George Edward III’s Policy Implementation Model (1980), employing Principal Component Analysis (PCA) and factor analysis methods. The study adopts an exploratory design with a quantitative approach. Data were collected through questionnaires distributed to 230 SIPD RI users across 41 regional work units (OPD) within the Palu City Government, using a proportionate stratified random sampling technique. The results of the factor analysis, conducted on 37 variable indicators, reveal the emergence of 10 new composite variables representing critical factors in the successful implementation of SIPD RI in Palu City. These factors are labeled as: information quality, organizational support, system benefits, system performance, employee attitudes, technical support, user satisfaction, infrastructure availability, integration and procedures, and system usage. This study offers important implications by contributing to a deeper understanding of the key elements supporting successful SIPD RI implementation. The findings can serve as a guideline for local governments in prioritizing and preparing the identified components, thereby enabling more strategic and effective implementation planning. However, this research is limited in its geographic scope, as it focuses solely on a single region, which may limit the generalizability of the findings to other contexts. Additionally, the limited number and diversity of variables may have resulted in the omission of other potentially significant factors.
Analysis of User Perspectives on Features of Regional Government Information System (SIPD RI) in Palu Viki Afrilia; Andi Chairil Furqan; Fikry Karim; Lucyani Meldawati
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.956

Abstract

This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom are SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users’ subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.   This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom were SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users' subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.
Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako Moh Noviar Lawasa; Nurhaniva A; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2892

Abstract

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.
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