Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi Asia Pacific Fraud Journal
Lulus Kurniasih
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE Barry Aditya Permana; Halim Dedy Perdana; Lulus Kurniasih
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1112.074 KB) | DOI: 10.21532/apfj.001.17.02.01.08

Abstract

ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.
Government Spending Efficiency in BRICS Countries: Implications for Indonesia’s Accession Novita Berliana Bistyantri; Lulus Kurniasih
Signifikan: Jurnal Ilmu Ekonomi Vol. 15 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v15i2.46845

Abstract

Research Originality: This study assesses Indonesia's move to join the BRICS as a pragmatic economic strategy through an efficiency analysis and an empirical comparison. Data Envelopment Analysis (DEA) is used to measure government spending efficiency, and panel data analysis is used to compare fiscal performance across BRICS countries. Research Objectives: The research seeks to analyze how government effectiveness (GE), corruption perception index (CPI), trade openness (TO), and industrial value added (IND) shape government spending efficiency (GSE) across BRICS countries during the 2000–2023 period. Research Methods: A two-stage approach is used: DEA estimates fiscal efficiency, while panel regression identifies its determinants. Empirical Results: Empirical findings reveal that Indonesia consistently maintained strong fiscal efficiency, outperforming several original BRICS members even prior to its accession. The determinants of efficiency varied between periods: from 2000 to 2009, GE, CPI, and TO positively influenced GSE, while IND had a negative association. In contrast, from 2010 to 2023, GE and TO exerted adverse effects. Implications: These findings suggest that maintaining fiscal efficiency in Indonesia depends on enhancing governance quality and strengthening industrial competitiveness. JEL Classification: C67, H11, H50 How to Cite:Bistyantri, N. B., & Kurniasih, L. (2026). Government Spending Efficiency in BRICS Countries: Implications for Indonesia’s Accession. Signifikan: Jurnal Ilmu Ekonomi, 15(2), 437-452. https://doi.org/10.15408/sjie.v15i2.46845.
Co-Authors Barry Aditya Permana Halim Dedy Perdana Novita Berliana Bistyantri