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All Journal SUSTINERE: Journal of Environment and Sustainability Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Manajemen Perbendaharaan
Bakri, Muhammad Rafi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Social Sciences

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Penggunaan Benford’s Law dalam Menemukan Red Flag: Potensi Fraud pada Pengeluaran Pemerintah Daerah Annisa, Nabila Qurota; Bakri, Muhammad Rafi
Jurnal Manajemen Perbendaharaan Vol 6 No 1 (2025): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/jmp.v6i1.560

Abstract

Auditors frequently recognize transactions in financial statements that are suspected of having the potential to facilitate fraud. This study seeks to examine all indicators of red flags in the implementation of Indonesian regional government expenditures, including Personnel Expenditures (51), Goods & Services Expenditures (52), and Capital Expenditures (53). This study analyzes 22,329 transaction records from a regional government in 2023, subsequently evaluated by Benford's Law. The test results indicate that transactions nearing a specific threshold exhibit a higher likelihood of being fraudulent compared to others. Moreover, there exists a risk of fraud in transactions characterized by low nominal values yet high frequency of occurrence. Auditors may utilize these red flags as a basis for additional examination.
The role of fintech and green finance in fostering environmental sustainability: Evidence from the ASEAN-5 Bakri, Muhammad Rafi; Prihadi, Tri Widodo Setiyo; Futri, Ulfa
Sustinere: Journal of Environment and Sustainability Vol. 9 No. 1 (2025): pp. 1-127
Publisher : Center for Science and Technology, IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Environment and economy are frequently seen as opposing forces. For every government initiative to boost the economy, there is an equal and opposite measure to protect the environment. The overarching goal of this research is to provide empirical evidence of how green finance and fintech sway policymakers to reduce the economic-environmental trade-off. Secondary data from 2000–2023, together with a sample of ASEAN-5 nations, are used in this analysis. To determine the impact of the study's independent variables on environmental damage, quantitative approaches, particularly CS-ARDL, are employed. The study's findings suggest that the five ASEAN nations may lessen their environmental impact by utilizing green finance and fintech. The government, with the exception of Singapore, needs to move swiftly, since the expected decline is too sluggish. Among the ASEAN-5 nations, Singapore has the potential to do more to protect the environment than its peers.
Accountability and fiscal transfer: The perfect duo for enhancing the regional economy Bakri, Muhammad Rafi; Putu Permana Bagiada; Yogantari, Ni Luh Rosinta; Marlina, Luh Sri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1639

Abstract

Each region in Indonesia receives varying amounts of fiscal transfers from the central government, influenced by regional characteristics and accountability. This study examines the impact of fiscal transfers with accountability as a catalyst for the economic growth of Indonesia's regions proxied by gross regional domestic income. The independent variables are the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), while accountability as control variables proxied by BPK audit findings, bureaucratic reform (RB), SAKIP, and APIP scores. Data from 34 provinces over 2016-2020 (170 observations) were analyzed using a fixed effects model and Panel Corrected Standard Error regression. This research fills a gap by examining the simultaneous effects of fiscal transfers on economic growth. The findings indicate that fiscal transfers significantly impact regional economies. The DAK has the highest effect, followed by DBH and DAU. Accountability, measured by APIP, SAKIP, RB scores, and BPK audit findings, is essential for efficient use of transfer funds. BPK audit findings negatively impact the regional economy, underscoring the need for regional governments to improve accountability to optimize central government transfers and support economic growth. Thus, fiscal transfers and accountability are pivotal for enhancing regional financial management and economic performance.
The role of fintech and green finance in fostering environmental sustainability: Evidence from the ASEAN-5 Bakri, Muhammad Rafi; Prihadi, Tri Widodo Setiyo; Futri, Ulfa
Sustinere: Journal of Environment and Sustainability Vol. 9 No. 1 (2025): pp. 1-127
Publisher : Center for Science and Technology, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/sustinere.jes.v9i1.435

Abstract

Environment and economy are frequently seen as opposing forces. For every government initiative to boost the economy, there is an equal and opposite measure to protect the environment. The overarching goal of this research is to provide empirical evidence of how green finance and fintech sway policymakers to reduce the economic-environmental trade-off. Secondary data from 2000–2023, together with a sample of ASEAN-5 nations, are used in this analysis. To determine the impact of the study's independent variables on environmental damage, quantitative approaches, particularly CS-ARDL, are employed. The study's findings suggest that the five ASEAN nations may lessen their environmental impact by utilizing green finance and fintech. The government, with the exception of Singapore, needs to move swiftly, since the expected decline is too sluggish. Among the ASEAN-5 nations, Singapore has the potential to do more to protect the environment than its peers.
Co-Authors Annisa, Nabila Qurota Futri, Ulfa Marlina, Luh Sri Prihadi, Tri Widodo Setiyo Putu Permana Bagiada Yogantari, Ni Luh Rosinta