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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 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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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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

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.
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 Kontesa, Amelia Lanonci, Nurwasilah Lucyani, Meldawati Marlon, Marlon Masruddin Masrudin Masrudin, Masrudin Mattulada, Andi Megawati, Nani Meldawati, Lucyana Meldawati, Lucyani Muhammad Din 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 Yunitha Dwiyanti Zaiful Zaiful