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All Journal Journal of Indonesian Economy and Business Journal of Accounting and Investment JABE (Journal of Applied Business and Economic) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research ABIS: Accounting and Business Information Systems Journal Jurnal Akuntansi
Abdul Halim
Department Of Accounting, Faculty Of Economics And Business Universitas Gadjah Mada, Daerah Istimewa Yogyakarta
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PUBLIC GOVERNANCE DAN KORUPSI: BUKTI PENGUJIAN DARI INDONESIA MENGGUNAKAN PERSPEKTIF TEORI KEAGENAN Evi Maria; Abdul Halim
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.223-234

Abstract

This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.
Analisis Penerapan Tata Kelola dalam Pengelolaan Aset Tetap Daerah: Studi Kasus pada Pemerintah Daerah Kabupaten Kulon Progo Sekar Bening Milenia Assa; Abdul Halim
ABIS: Accounting and Business Information Systems Journal Vol 14, No 1 (2026): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v14i1.112395

Abstract

Purpose – This study aims to analyze the causes of persistent problems in fixed asset management in the Kulon Progo Regency Government and describe the implementation of fixed asset management governance in Kulon Progo Regency. Research Method – This study uses a qualitative method with a case study approach. Data were collected through semi-structured interviews and analysis of relevant documents. Findings – The results of the study show that the problems of fixed asset management in Kulon Progo Regency are not only technical in nature, but also include limitations in human resources, administrative irregularities, legalization constraints, budget limitations, and regulatory inconsistencies. The Kulon Progo Regency Government has attempted to implement transparent and accountable asset governance, but its implementation is still formalistic in nature. Limitations/Implications – This study is limited by access to and completeness of supporting documents as well as the number of respondents interviewed. This study shows that effective asset governance stems from the government's role as a steward protecting long-term public interests, not merely as an enforcer of rules. Originality – This study updates previous studies by applying stewardship theory as the basis for analysis and nine governance principles as an evaluation tool in assessing asset management practices in Kulon Progo.
Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Evi Maria; Abdul Halim; Eko Suwardi
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, of Indonesia. This study used panel data from local governments in Indonesia in 2012 and 2013 with 785 local governments. Data in 2012 and 2013 was used since the trial process for fraud cases takes a long time to get to the permanent legal power decision (inkracht). Data were analyzed using logistic regression analysis. The study results found that financial distress did not affect the probability of corruption. In contrast, regional independence positively affected the likelihood of corruption in the local governments, in Indonesia. If regional independence is high, then the probability of corruption in the local government is also high, and vice versa. The study findings were also robust in an independent analysis when the additional test was carried out. Empirically, this study found that the independence of funding sources, independence ratios to meet regional needs, and regional income could be used to detect corruption in Indonesian local governments. While the budget solvency ratio, financial performance ratio of budget, the financial performance ratio of fund equity, and regional financial efficiency could not. The pressure to commit corruption occurs because the region is in an independent state. Therefore, supervision of the implementation of fiscal decentralization needs to be done so that corruption does not happen.
Co-Authors Alexander Anggono Arief Surya Irawan Bella Meihana Beverley R. Lord Bobby Frathama Sembiring Bogat Agus Riyono Eko Suwardi Evi Maria GUDONO GUDONO Icuk Rangga Bawono Iman Teguh Jamaliah Said Maya Kumalasari Miharjo, Setiyono Muhammad Luthfan Nasuhi Hidayat Nur Azizah Abrida Basuni Nurdiono Nurdiono Parwoto Parwoto Priyastiwi, Priyastiwi Ratu Vertiarani Rusliyawati, Rusliyawati Sakti, Eklamsia Sari, Poppy Danastri Sekar Bening Milenia Assa Slamet Sugiri SOELISTYO SOELISTYO Sofyani, Hafiez Tarjo Tarjo