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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Kebijakan dan Administrasi Publik Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business JURNAL AKUNTANSI Jurnal Proaksi International Journal of Financial, Accounting, and Management Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Social Society Jurnal Akuntansi Keuangan Dan Perpajakan
Ivan Yudianto
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Lhutfi, Iqbal; Ritchi, Hamzah; Yudianto, Ivan
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1727

Abstract

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.
Determinants of local government financial performance: The mediating role of e-government Nasution, Ichlasul Amin; Yudianto, Ivan; Mulyani, Sri
International Journal of Financial, Accounting, and Management Vol. 7 No. 3 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i3.2570

Abstract

Purpose: This study examines the impact of capital expenditures, follow-up on audit recommendations, and local government financial performance, with e-government as moderating variable. Methodology/approach: The research used quantitative data from 2019–2022, this study employs purposive sampling and panel data regression with moderated regression analysis. Results/findings: The research results show that capital expenditure has a negative but insignificant effect. Follow-up on audit recommendations has a positive but insignificant effect. Horizon problems significantly and negatively impact financial performance. E-government as a moderating variable is only effective in reducing the negative impact of the horizon problem, but it cannot strengthen the positive influence of capital expenditure or audit follow-up on financial performance. Conclusion: Capital expenditure shows ineffectiveness despite meeting the spending threshold. The follow-up on audit recommendations shows that only 5 out of 34 provinces met the BPK target, and 39% of the recommendations align with the findings. horizon issue with 35% of provinces experiencing a decline in revenue during 2019–2024. E-government in capital expenditure only focuses on administrative function. SPBE index cannot enhance financial performance. But, reduces negative effects horizon problem through data-based prioritization and real-time budget allocation with e-budgeting system. Limitations: Financial performance measurement focus on regional original revenue, and e-government implementation requires more detailed evaluation. Contribution: The findings offer policymakers and public insights to prioritize strategies enhancing local government financial performance.
Pengaruh Fiscal Stress dan Kapabilitas APIP terhadap Penyerapan Anggaran Pemda di Indonesia Fitri Fitri; Ivan Yudianto; Sri Mulyani
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6998

Abstract

Tujuan Utama - Penelitian ini bertujuan untuk menguji pengaruh fiscal stress dan kapabilitas APIP terhadap penyerapan anggaran pemerintah daerah Kab/Kota di Indonesia. Metode - Penelitian ini menggunakan metode kuantitatif. Populasi penelitian adalah Pemerintah Daerah Kab/Kota di Indonesia. Sampel terdiri dari 74 Kab/Kota. Teknik pengumpulan data melalui tinjauan dokumen dan sumber data sekunder.  Teknik analisis data yaitu regresi linier berganda menggunakan alat bantu SPSS versi 23.0. Temuan Utama - Fenomena rendahnya serapan anggaran di instansi Pemerintah Daerah Kabupaten dan Kota di Indonesia. Hal ini dikarenakan capaian penyerapan anggaran kurang dari 100%. Sehingga menyebabkan pelayanan publik yang tidak optimal dan tidak terpenuhinya pertumbuhan ekonomi. Implikasi Teori dan Kebijakan - Implikasi dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara fiscal stress dan penyerapan anggaran pemerintah daerah. Sedangkan kapabilitas APIP dan penyerapan anggaran pemerintah daerah terdapat pengaruh positif yang signifikan. Kebaruan Penelitian - Kebaruan dari penelitian ini adalah pada objek penelitian dan variabel independent (kapabilitas APIP).
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Pimpinan, dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Barang Milik Pemerintah Daerah Asfarina, Shalma; Yudianto, Ivan; Hasan, Annisa Nabila
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1216

Abstract

Urgensi penelitian adalah akuntabilitas pengelolaan barang milik daerah Yng merupakan aspek krusial dalam mewujudkan tata kelola pemerintahan yang transparan dan bertanggung jawab di pemerintah Kota Bandung. Penelitian bertujuan menganalisis pengaruh kompetensi sumber daya manusia, komitmen pimpinan, dan pemanfaatan teknologi informasi terhadap peningkatan akuntabilitas pengelolaan aset daerah secara efektif, efisien, serta berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, komitmen kepemimpinan, dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan BPK di pemerintah Kota Bandung. Dengan menggunakan pendekatan kuantitatif dengan metode survei, data dikumpulkan dari 62 responden di 31 organisasi aparatur daerah sampel penelitian diambil dengan menggunakan teknik sensus sampling. Data dianalisis menggunakan statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan komitmen kepemimpinan memiliki pengaruh positif terhadap akuntabilitas pengelolaan BPK, sedangkan pemanfaatan teknologi informasi tidak menunjukkan pengaruh positif. Model tersebut menjelaskan 37% variasi dalam akuntabilitas, menunjukkan bahwa faktor-faktor lain di luar model juga memengaruhi akuntabilitas pengelolaan BPK.
Co-Authors Ade Amelia Manalu Agus Puji Priyono Andini Dwiyanti Anggraeni, Windi Ariesti Annisa Nabila Hasan Asfarina, Shalma Ayu Fuady Sania Dena Handayani Dheandra Merza Hanifah Evelytha Goutama Faesal Fazlurahman Fakhri Triasa Anggriawan Farhan Khairullah Fitri Fitri Hamzah Ritchi Hani Hanifah Husna Hanifah, Iftitah Ardelia Hutama, Rifqi Subhanullah Iqbal Lhutfi Iqbal Lhutfi Irman Nurhakim Kusumadewi, Veronika Perwita Memed Sueb Muhammad Dahlan Muhammad Ikhsan Bella Nasution, Ichlasul Amin Ni Komang Sri Laksmiwati Nunuy Nur Afiah Rayhan Saddam Arazy Sabrina Nur Fhadillah Salsabila Ar-Ruum Sayoga Sandrina, Merin Eka Shandy Cahya Febriana Shinta Sari Sizka Rismaningsih Lestary Sofik Handoyo Sri Mulyani Sri Mulyani Sri Mulyani Syaiful Anas Syaiful Ikhsan Tanisya Aulia Fadilla