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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Applied Finance & Accounting Academica Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Abdidas Jurnal Ilmiah Manajemen Ubhara Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Quantitative Economics and Management Studies International Journal of Multi Discipline Science (IJ-MDS) JURNAL ILMIAH GLOBAL EDUCATION Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties IIJSE Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal GoodWill Journal of Economics, Management, and Accounting Economic and Business Horizon E-Jurnal Akuntansi
Rahma Masdar
Department Of Accounting, Faculty Of Economics, Tadulako University
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The The Effect of Locally-Generated Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Capital Expenditure of Regencies and Municipalities in Indonesia Haq, A'am Ikhwanul; Masdar, Rahma; Ikbal A, M; Betty
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p14

Abstract

This study aims to analyze the influence of regional revenue components namely Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and Revenue Sharing Funds (DBH) on capital expenditure in regency and city governments across Indonesia for the period 2017–2020. The research uses a sample of 503 local governments and relies on secondary data obtained from the Regional Revenue and Expenditure Realization Reports (APBD) published by the Ministry of Finance. The data were analyzed using multiple linear regression. The results indicate that all components of regional revenue PAD, DAU, DAK, and DBH have a positive effect on capital expenditure. This finding suggests that the greater the fiscal capacity of local governments, the greater their ability to allocate funds for public investment, such as infrastructure, social facilities, and public service amenities. In other words, stronger regional revenue not only expands fiscal space but also reflects the commitment of local governments to strengthening long-term development through capital spending.
The Effect of Regional Original Revenue (Pad) and Transfer Funds on the Financial Efficiency of Local Governments in Indonesia Putri, Arla Amalia Putri; Masdar, Rahma; Furqan, Andi Chairil; Lucyani, Meldawati; Betty, Betty
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3448

Abstract

This study analyzes the impact of Regional Original Revenue (PAD) and Transfer Funds on the financial efficiency of local governments in Indonesia. This study uses panel data from 548 Provinces/cities/regencies pear year during the 2019-2023 period. The data used was 542 per year of observations or 99.85%, so that the final total of data used in this study was 2,710 observations, showing that PAD has a significant positive effect on the efficiency of regional financial management, which reflects fiscal independence. on the other hand, excessive dependence on transfer fund from the central government has a negative effect on financial efficiency. The study emphasizes the importance of optimizing PAD to improve fiscal independence and efficiency, while reducing dependence on fund transfers from the central government. Data collection in determining samples in this study uses purposive sampling. These findings are important for policy recommendations aimed at strengthening regional fiscal management and sustainable development. further research should explore the broader regional context and additional factors that affect regional financial efficiency.
Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9446

Abstract

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
THE EFFECT OF APPARATUS COMPETENCE IN VILLAGE FUND MANAGEMENT AND THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (A SURVEY AT VILLAGE OFFICES THROUGHOUT MASAMA DISTRICT): Lestari, Ni Komang Sindy; Masdar, Rahma; Din, Muhammad; Meldawati, Lucyani; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53365

Abstract

Abstract This study aimed to analyze the effect of village fund management officials’ competence and the implementation of the Village Financial System on the accountability of village fund management. The research problem focused on weaknesses in village fund accountability at the village government level. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 70 village officials involved in village fund management. Multiple linear regression analysis was applied to analyze the data. The results show that the competence of village fund management officials has a positive and significant effect on village fund management accountability. In addition, the implementation of the Village Financial System has a positive and significant effect on accountability. Simultaneously, both variables significantly influence village fund management accountability. This study concludes that improving officials’ competence and optimizing the village financial system play an important role in enhancing accountability in village fund management.  Keywords: officials’ competence, village financial system, accountability, village funds
Pengaruh Efektivitas Pemerintah dan Transparansi Anggaran Terhadap Pencapaian SDG 8 Moh. Rafli; Masdar, Rahma; Furqan, Andi Chairil; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.215-228

Abstract

This study examines whether government effectiveness and budget transparency affect the achievement of Sustainable Development Goal 8 (SDG 8), which focuses on promoting decent work and sustainable economic growth across countries. Drawing on public financial governance and good governance perspectives, this study employs a quantitative approach using panel data from 115 United Nations member states, comprising 442 observations over the period 2017–2023. Government effectiveness is measured using the Worldwide Governance Indicators, while budget transparency is captured through the Open Budget Survey, with the natural logarithm of GDP included as a control variable. Panel regression techniques are applied to ensure consistency with the cross-country and time-series structure of the data. The results indicate that government effectiveness and budget transparency have positive and statistically significant effects on the achievement of SDG 8. These findings highlight the importance of transparent budgeting practices and effective public sector governance in improving resource allocation efficiency and supporting labor market and economic growth outcomes. This study contributes to the accounting and public sector literature by providing cross-country empirical evidence on the role of public financial governance in advancing sustainable development outcomes related to decent work and economic growth.
The Effect of Internal Auditor Independence and Internal Control Systems on Fraud Prevention, with Institutional Environment as a Moderating Variable: A Study of Internal Auditors at the Buol Regency Inspectorate Yuningsi, Yuningsi; Kamase, Haryono Pasang; Usman, Rudy; Masdar, Rahma
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1324

Abstract

This study aims to analyze the effect of internal auditor independence and internal control systems on fraud prevention with institutional environment as a moderating variable. This study uses a quantitative approach with an explanatory research design. Data were obtained from internal auditors of the Buol Regency Inspectorate through an online questionnaire using Google Forms. The sampling technique used was census sampling. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS software, which included testing the measurement model, structural model, and significance testing through the bootstrapping procedure. The results showed that the independence of internal auditors and internal control systems had a positive and significant effect on fraud prevention. However, the institutional environment was not proven to moderate the effect of internal auditor independence on fraud prevention, and was proven to negatively moderate the relationship between internal control systems and fraud prevention. These findings indicate that the effectiveness of internal audit and internal control systems in preventing fraud does not only depend on technical aspects, but is also greatly influenced by institutional environmental conditions. Therefore, strengthening a culture of integrity and institutional governance is important to improve the effectiveness of fraud prevention in the public sector.
The Effect of Participation and Community Supervision on the Village Fund Planning Process with Office Accountability as a Moderating Variable Khair, Andi Fathatul; Usman, Rudy; Jurana, Jurana; Masdar, Rahma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9392

Abstract

This study aims to analyze the influence of Community Participation and Community Oversight on the Village Fund Planning Process, as well as to test the conditional role of Official Accountability as a moderating variable. Using a quantitative method using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to data collected from Officials and community representatives in Dolo Barat District, the results of the study confirm that both Participation and Community Oversight directly contribute significantly to improving planning quality. The most important finding is the complex role of Official Accountability; on the one hand, official accountability strengthens the positive relationship between Community Participation and Planning, indicating optimal goal alignment between responsive officials and active communities. However, on the other hand, Official Accountability actually significantly weakens the positive influence of Community Oversight on Planning. This paradoxical effect indicates that a high level of accountability in Officials can trigger passive behavior or excessive trust from the community (Principals), thereby reducing the intensity and efficacy of the oversight function, which ultimately makes Community Oversight less effective as a driver of planning quality. This study concludes that although Official Accountability is needed to optimize Participation, the community needs to maintain a critical and non-passive attitude in supervision so that village development goals can be achieved optimally and sustainably
Co-Authors Abda Abda Abdul Hakim Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Afgymnastiardin, Afgymnastiardin Ahmad Azhami Alannuwari, Alannuwari Alya Rahayu Andi Chairil Furqan Andi Mattulada Angriana T Winter Betty Betty betty betty Chairil Furqan, Andi DIVYA, Sinta Fadhilah, Anisah Fadila, Nurul Fadillah, Raehan Fajar Gilang Yudistira Femilia Zahra Fikry Karim Furqan, Andi Chairil Gunarsa, Arif Haq, A'am Ikhwanul Haryono Pasang Kamase Hasanah, Nurhany Ikbal A, M Khair, Andi Fathatul Kontesa, Amelia Lanonci, Nurwasilah Lestari, Ni Komang Sindy Lucyani, Meldawati Marlon, Marlon Masruddin Masrudin Masrudin, Masrudin Mattulada, Andi Megawati, Nani Meldawati, Lucyana Meldawati, Lucyani Mile, Yuldi Moh. Rafli Muhammad Din Muhammad Ilham Pakawaru Munawarah Munawarah, Munawarah Musdalifa Mustamin Mustamin Mustamin Nasrun Naida Ni Made Suwitri PARWATI Nina Yusnita Yamin Nurani, Zahra Nurdin, Jurana NURWAHIDAH NURWAHIDAH Putri, Arla Amalia Putri Rahma Aulia Ramadani, Nadila Wulan Rudy Usman Safira, Wiqra Saleh, Fadli Moh. Selmita Paranoan Sri Wahyuni Suryadi Hadi Tenripada, Tenripada Totanan, Chalarce WAHYUNI WULANDARI, Sri Puspita Yuningsi, Yuningsi Yunitha Dwiyanti Yusriyani, Yusriyani Herawaty Kurnia Zaiful Zaiful