Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Journal of Economic Education and Entrepreneurship Studies
Rahayu Rahayu
Universitas Jambi, Indonesia
Economics, Econometrics & Finance Other

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APIP Capability and Local Financial Supervision in Corruption Prevention: An Islamic Economic Perspective in Jambi Rahayu Rahayu; Sri Rahayu; Enggar DP Arum; Ilham Wahyudi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1332

Abstract

Purpose – This study aims to analyse the effect of Good Corporate Governance (GCG), Local Financial Management (LFM), and APIP Capability on Corruption Prevention in local governments of Jambi Province. Design/methodology/approach – The research employed a quantitative approach with a causalcomparative design. The population consisted of 12 local governments in Jambi Province, all included as research samples through a total sampling technique. Data were collected from secondary sources, including MCP KPK, SAKIP, SPBE, and APIP capability reports issued by BPKP for the period 2020– 2022. Statistical analysis was performed using multiple linear regression with SPSS 25. The measurement model was tested for validity and reliability, with all indicators showing loading factors > 0.70, AVE > 0.50, and CR > 0.70, indicating acceptable construct validity and reliability. Finding/Results – The results show that the model is significant overall (F-test p = 0.018) with an explanatory power of R² = 0.521, meaning 52.1% of corruption prevention is explained by GCG, LFM, and APIP capability. However, partial testing indicates that only APIP capability significantly influences corruption prevention (β = 11.027; p = 0.011), while GCG (β = 0.042; p = 0.895) and LFM (β = 0.183; p = 0.372) are not significant. Originality/Value – This study contributes to the literature by emphasizing the dominant role of internal government supervision (APIP) in preventing corruption at the regional level, where previous studies focused primarily on external anti-corruption institutions. The integration of agency theory and institutional theory highlights why internal monitoring mechanisms are more effective than normative governance frameworks in reducing corruption risks
Identifying Proprietary Channel Impact as A Digital Financial Services Indicator on Inflation in Indonesia Rahayu Rahayu; Musthafa Luthfi; Albetris Albetris; Failur Rahman; Nurhayani Nurhayani
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i3.207

Abstract

Availability of financial services by Banks in Indonesia can make transactions in some sectors of economy more flexible and easier. This inclusiveness creates a new habit in society for payments, money transfer, and other transaction, furthermore, the use of digital financial services can boost the selling performance of MSME’s, especially in e-commerce. Nowadays, the increasing of digital financial services using, affecting money in circulation to prevent inflation. This research aims to measure the extent of the digital financial services can impact inflation by measuring of money supply that use a digital financial service making an econometrics model of Error Correction Model. This model construct of digital financial services that be indicated by proprietary channel. Some variable of proprietary channel includes the use of mobile-internet banking as first variable and the use of phone banking as second variable. This research will find which variable can affect the money supply as an inflation indicator. The finding of this research can be concluded that mobile-internet banking has a significant impact on inflation and phone banking has a significant impact on inflation too. These variables also have simultaneously significant impact on inflation in short run and in long run. So, maintaining inflation have to be considered by the relevant authority.
Co-Authors Albetris Enggar DP Arum Failur Rahman Ilham Wahyudi Musthafa Luthfi Nurhayani Nurhayani Salman Jumaili Sri Rahayu Sri Rahayu Yudi Yudi