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Azwar, Azwar

Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Author-ID : 628843

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Artificial intelligence in public finance: A bibliometric exploration Azwar, Azwar; Usman, Abur Hamdi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2059

Artificial intelligence (AI) is increasingly transforming public finance, influencing transparency, efficiency, and decision-making in government financial management. This study maps the research landscape on AI applications in public finance to identify dominant trends, including patterns in publication growth, commonly discussed topics, contributions from leading institutions and researchers, emerging areas of inquiry, and underexplored domains. The study utilizes bibliometric analysis of Scopus-indexed publications from 2015 to 2025. The results show rapid growth in research output, with dominant themes including AI applications in taxation, budgeting, performance forecasting, and financial integration, while emerging topics such as ethics, sustainable development goals, carbon emissions, and pandemic-related fiscal strategies are gaining prominence. Conversely, AI’s role in poverty alleviation, inflation control, and tax risk management remains underexplored. The findings suggest that AI can enhance audit capabilities, strengthen policy evaluation, and improve public sector accountability. Theoretically, this research expands the intersection of AI and public finance governance, while practically, it offers policymakers insights to prioritize AI-driven reforms. The novelty lies in providing a comprehensive bibliometric mapping that identifies strategic research gaps, guiding future studies toward areas with high potential for innovation and policy impact.

THE PENGARUH PERSONAL KNOWLEDGE, JOB PROCEDURE DAN TECHNOLOGY TERHADAP KINERJA PEGAWAI ORGANISASI PUBLIK Iskandar, Azwar; Subekan, Achmat
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 9 No. 2 (2018): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Penelitian ini bertujuan untuk menganalisis pengaruh personal knowledge, job procedure dan technology dalam konteks knowledge management terhadap Performance (Kinerja Pegawai) di lingkungan organisasi publik, secara khusus pada lingkungan Badan Pendidikan dan Pelatihan (BPPK) Kementerian Keuangan. Populasi dalam penelitian ini adalah seluruh pegawai di lingkungan BPPK. Sampel penelitian diperoleh dengan teknik simple random sampling. Dengan menggunakan teknis analisis jalur (path analysis), penelitian menemukan bahwa (1) personal knowledge tidak terbukti secara signifikan memengaruhi performance (kinerja pegawai), job procedure terbukti secara signifikan memengaruhi performance (kinerja) pegawai, dan technology terbukti secara signifikan memengaruhi performance (kinerja) pegawai; (2) personal knowledge terbukti secara signifikan memengaruhi pemahaman pegawai akan job procedure organisasi; dan (3) personal knowledge dalam pengaruh tidak langsung terbukti secara signifikan memengaruhi performance (kinerja) pegawai yang dimediasi oleh job procedure.

Optimalisasi Sumber Daya Manusia dalam Dakwah Islam: Perspektif Manajemen Talenta: Optimization of Human Resources in Islamic Da'wah: A Talent Management Perspective Azwar, Azwar; Muhammad Yusram; Muhammad, Muhammad
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 4 No. 2 (2025): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/qiblah.v4i2.2065

This study aims to explore Islamic principles that emphasize the strategic management of individual potential, as exemplified in the lives of Prophet Muhammad (peace be upon him) and his companions. Additionally, the study seeks to develop an effective talent management strategy that aligns with each individual's unique abilities and potential, ensuring that da'wah activities become more effective, efficient, and sustainable. A descriptive qualitative approach is employed to examine and analyze the integration of Islamic principles with modern management strategies in the context of talent management within da'wah organizations. The findings reveal that Islamic principles encourage every individual to recognize, develop, and manage the potential bestowed upon them by Allah, as emphasized in various Quranic verses and hadiths of the Prophet, which highlight the importance of maximizing one's abilities for the benefit of the ummah. Furthermore, this study identifies key strategies for talent management in da'wah, including potential-based recruitment, competency-based placement, continuous training, performance evaluation, the utilization of digital technology, the creation of a conducive work environment, and the enhancement of collaboration within da'wah efforts.

COVID-19: MENGUJI KEBENARAN KONSPIRASI GLOBAL Usman, Mukran H.; Iskandar, Azwar; Aswar, Aswar
Jurnal Studi Agama dan Masyarakat Vol 16 No 2 (2020): JURNAL STUDI AGAMA DAN MASYARAKAT
Publisher : IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jsam.v16i2.2238

The research attempted to explain the truth of the assumptions and accusations of some Muslims against the Covid-19 pandemic as a global conspiracy and to refute weak views and arguments related to it. This research applied descriptive qualitative methods using sociological, historical and heuristic approaches. The results showed that the existence of the Covid-19 pandemic as a disease was real, and not a conspiracy issue. The perceptions, arguments and understanding of some Muslims stating that the Covid-19 pandemic was a conspiracy had the potential effect to cause damage the life order as a state and society. In addition, if this understanding was not directed according to the correct Islamic guidance, it was worried that it would have a negative impact on the brotherhood and unity of Muslims. Some baseless assumptions and arguments regarding this epidemic can be answered, refuted and explained with strong and real arguments and evidence based on the hadiths of the Prophet Muhammad, valid narrations, and historical records of Muslims.

Pengaruh Penerapan Metode Menulis Berantai terhadap Peningkatan Kemampuan Menulis Karangan Siswa SDN Mannuruki Kota Makassar: The Effect of Implementation of the Chain Writing Method on Improving the Writing Ability of Students at SDN Mannuruki, Makassar City Saharuddin, Saharuddin; Azwar, Azwar
TARBIYAH: Jurnal Pendidikan dan Pembelajaran Vol. 1 No. 1 (2024): TARBIYAH: Jurnal Pendidikan dan Pembelajaran
Publisher : Litera Academica Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to: (1) find out the description of the improvement in essay writing skills in the Indonesian language subject of fifth grade students at SDN Mannuruki Makassar City; (2) to determine the effect of applying the estafet writing method to increasing the ability to write essays in the Indonesian subject of fifth grade students at SDN Mannuruki Makassar City. This research is an experimental research with a quantitative research approach using the Paired Samples T-Test analysis technique. The results of this study indicate that: (1) after being given treatment in the experimental group, student scores experienced a significant increase. While the results of the post-test in the control group which were not given treatment or used conventional methods, also experienced a significant increase. However, the average obtained in the class that was given the treatment (experiment) or the class that used the chain writing method was higher; (2) there is a positive effect of applying the chain writing method to improving the writing skills of fifth grade students at SDN Mannuruki Makassar City. Therefore, teachers are advised to use the serial writing method in Indonesian subjects as an innovation in teaching and learning activities so that students do not feel bored in the learning process and the material presented can be conveyed and well received.

Analisis Dampak Pembelajaran Nilai Dasar Perdamaian dalam Pembentukan Sikap Hidup Damai: Analysis of the Impact of Learning Basic Peace Values in Forming a Peaceful Life Attitude Subekan, Achmat; Azwar, Azwar
TARBIYAH: Jurnal Pendidikan dan Pembelajaran Vol. 1 No. 1 (2024): TARBIYAH: Jurnal Pendidikan dan Pembelajaran
Publisher : Litera Academica Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to find out the participants' responses to the material on the Basic Values of Peace and to find out changes in the attitude of the participants resulting from the material on the Basic Values of Peace in the activities of the Ministry of Finance of One Country. This research was conducted with quantitative methods. Data collection was carried out using a questionnaire which was distributed to all participants via the Google form. The research was conducted on junior high school students who were participants in the One Country Ministry of Finance activities. The results showed that: first, the participants really felt the need to get material on the basic values of peace even though some of them claimed to have implemented these basic values. They also feel the great benefits of learning materials in forming a peaceful attitude in life; second, a positive change in attitude occurs as a result of learning the basic value of peace. They are more able to accept their physical condition, are better able to respond to differences, and are more motivated to create harmonious relationships with others.

ANALISIS DETERMINAN KEMISKINAN DI SULAWESI SELATAN (DETERMINANT ANALYSIS OF POVERTY IN SOUTH SULAWESI) Iskandar, Azwar; Subekan, Achmat
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 June 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v2i1.36

This research is aimed to analyze the determinant of poverty in South Sulawesi on 2010-2014 period. Using the annual data from Badan Pusat Statistik (BPS) and Direktorat Jenderal Perimbangan Keuangan (DJPK), the estimation applies the Panel Regression with Random Effect Model (REM) as analytical tool in order to analyze the effect of regional economic growth, unemployment, healthy index, school participation rate and local government expenditure on poverty in South Sulawesi. The empirical results show that all determinant variables simultanously have a positive significant effect on poverty. Meanwhile, regional economic growth partially have a positive effect on poverty. The others such as unemployment, healthy index, school participation rate and local government expenditure partially have a negative effect on poverty. Because of that matters, local government shall to create an economic growth inclusively, improve the health and education public infrastructures, and increase the supervision of expenditures to keep going effective and efficient in the poverty reduction effort.AbstrakPenelitian ini bertujuan untuk mengetahui determinan atau faktor-faktor yang mempengaruhi kemiskinan di Provinsi Sulawesi Selatan periode tahun 2010 sampai 2014. Data yang digunakan dalam penelitian ini berupa data sekunder dari publikasi data statistik Badan Pusat Statistik (BPS) Provinsi Sulawesi Selatan dan Direktorat Jenderal Perimbangan Keuangan (DJPK) Kementerian Keuangan Republik Indonesia. Data-data tersebut ditabulasikan ke dalam struktur data panel yaitu gabungan antara data yang berbentuk time series dan cross section dalam bentuk tahunan. Dengan teknik purposive sampling, penelitian ini menggunakan data 24 kabupaten/kota di Provinsi Sulawesi Selatan untuk kemudian dianalisis dengan metode teknik Analisis Regresi Data Panel dengan pendekatan Random Effect. Hasil empiris membuktikan bahwa seluruh variabel determinan yang terdiri dari pertumbuhan ekonomi regional, jumlah pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah secara simultan berpengaruh signifikan terhadap jumlah kemiskinan di Provinsi Sulawesi Selatan. Sementara secara parsial, variabel pertumbuhan ekonomi regional berpengaruh positif dan tidak signifikan terhadap kemiskinan, sedangkan variabel-variabel lainnya yaitu pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah berpengaruh negatif terhadap kemiskinan. Oleh karena itu, pemerintah kabupaten/kota di Provinsi Sulawesi Selatan diharapkan mampu menciptakan pertumbuhan ekonomi yang berkualitas dan bersifat inklusif, mampu meningkatkan fasilitas pendidikan dan fasilitas kesehatan secara merata tidak hanya terpusat pada satu daerah saja, serta meningkatkan pengawasan keuangan terkait pengeluaran atau belanja pemerintah kabupaten/kota agar tepat sasaran sehingga pengeluaran atau belanja pemerintah dapat terus berjalan efektif dan efisien dalam upaya pengurangan kemiskinan.

EVALUASI ATAS IMPLEMENTASI APLIKASI SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) PADA MITRA KERJA KPPN GORONTALO DAN MARISA Iskandar, Azwar; Amriani, Tenry Nur; Subekan, Achmat
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 2 December 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v2i2.65

The purpose of this research is to evaluate the success of accrual basic application system (SAIBA) implementation based on user perception with DeLone & McLean (DM) Information System (IS) Success Model Approach. The data used are primary and secondary data. Primary data gathered through questionnaires distributed to respondents while secondary data gathered from other institutions such as the Directorate General of Budget, Directorate General of Treasury, and Treasury Office of Gorontalo and Marisa. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact, and organizational impact. This research empirically showed that the accrual basic application system (SAIBA) currently implemented not successfully running yet based on all Delone and McLean's success measurement criteria.AbstrakPenelitian ini bertujuan untuk mengevaluasi sejauh mana keberhasilan implementasi aplikasi SAIBA yang telah berjalan selama ini berdasarkan sudut pandang pengguna (user) dengan menggunakan pendekatan Delone & McLean Information System Success Model. Sumber data yang digunakan dalam penelitian ini berasal dari data primer dan data sekunder. Data primer berupa data yang diperoleh langsung dari responden melalui kuesioner yang dibagikan. Sedangkan data sekunder adalah data yang diperoleh dan disajikan oleh pihak-pihak lainnya seperti Direktorat Jenderal Anggaran Kementerian Keuangan, Direktorat Jenderal Perbendaharan Negara Kementerian Keuangan, dan Kantor Pelayanan Perbendaharaan Negara (KPPN) Gorontalo dan Marisa. Model ini menggunakan enam variabel pengukuran yaitu kualitas sistem (system quality), kualitas informasi (information quality), kepuasan pengguna (user satisfaction), penggunaan sistem (use), dampak individu (individual impact) dan dampak organisasi (organizational impact). Penelitian membuktikan secara empiris bahwa implementasi aplikasi SAIBA belum berjalan sukses berdasarkan kriteria pengukuran sesuai model kesuksesan DeLone dan McLean (1992).

PENGARUH SIKAP KE ARAH PERILAKU, NORMA SUBJEKTIF, DAN PERSEPSI KONTROL ATAS PERILAKU TERHADAP NIAT DAN PERILAKU WHISTLEBLOWING CPNS Iskandar, Azwar; Saragih, Ramaluddin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 1 June 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i1.142

Calon Pegawai Negeri Sipil (CPNS) diharapkan mempunyai keberanian untuk menjadi seorang whistleblower karena masih baru, segar dan relatif tidak memiliki berbagai kepentingan yang dapat menghalanginya menjadi seorang whistleblower. Penelitian ini bertujuan untuk menganalisis pengaruh sikap ke arah perilaku, norma subjektif, dan persepsi kontrol atas perilaku terhadap niat dan perilaku whistleÂblowing para CPNS mengguÂnakan Theory of Planned Behavior, dengan mengambil studi kasus pada alumni Pelatihan Dasar (Latsar) CPNS Kementerian Keuangan di Balai Diklat Keuangan Makassar Tahun 2016 dan 2017. Data diperoleh langsung dari responden melalui kuesioner, dengan teknik simple random sampling dan pendekatan kuantitatif Pemodelan Persamaan Struktural dengan Partial Least Square (PLS). PeneliÂtian ini menemukan bahwa sikap ke arah perilaku (attitude toward behavior) para CPNS tidak berpengaruh signifikan terhadap niat mereka untuk melaÂkukan pengungkapan kecurangan (whistlebloÂwing). Variabel norma subjektif dan persepsi kemampuan mengontrol perilaku para CPNS, berpengaruh signifikan terhadap niat mereka untuk melakukan whistleblowing. Niat para CPNS dalam melakukan whistleblowing berpeÂngaruh signifikan terhadap perilaku. Sedangkan persepsi kemampuan mengontrol perilaku para CPNS tidak berpengaruh signifikan terhadap perilaku.Â

DOES LESS CORRUPTION REDUCE INCOME INEQUALITY IN INDONESIA? Iskandar, Azwar
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.193

It is widely believed that corruption is a cause of income inequality and a barrier to successful its eradication. It undermines the efforts of developing countries, including Indonesia to alleviate income inequality. It is also argued that the increased inequality caused by corruption worsens the position of the poorest people in a society as it reduces public resources available for social spending of government. Besides, corruption might harm the quality and quantity of public services, such as education and health services. This study is designed to know the long-run and short-run impacts of corruption on the inequality of income. The study uses secondary data from World Bank and Transparency International then Auto-Regressive Distributed Lag (ARDL) and dynamic Error Correction Model (ECM) during the year 1995-2017. The results of the study indicate that corruption has significant effects on the level of income inequality both in the short and long run. The negative implication of corruption on citizens' life is a major disaster in the economy and harmful to the growth and development of the people in Indonesia particularly, and the economy in general. The simple Pearson correlation findings also indicate that corruption has significant distributional consequences by affecting government expenditures. Therefore, the rise of corruption increases income inequality as it reduces the effectiveness of government spending on education, health, and final consumption for society. Thus, it can be concluded that for the Indonesian context, and increased inequality due to corruption has worsened the position of the poorest as fewer resources available for social spending.

Co-Authors Abd. Rahim Yunus Abdi Wijaya, Abdi Abdullah, Mohd Farid Ravi Abdurahman Abdurrahman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Achmad Abubakar Achmad Noerkhaerin Putra Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Adji Suradji Muhammad Adji Suradji Muhammad Ahmad Nurhadi Akkas Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akrama Hatta Ali Djamhuri Ali Said Amriani, Tenry Nur Amriani, Tenry Nur Andi Ahmad Mappangaja Andi Wawan Mulyawan Andi Wawan Mulyawan Aqbar, Khaerul Arfan Arifuddin Arfan Arifuddin Arif Mashuri Arifuddin Ahmad Arifuddin, Arfan Ashar Ashar Askar Patahuddin Asri asri Aswanto Muhammad Takwi Hede Aswar Aswar Aswar, Aswar Awal Rifai Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah, Bayu Taufiq Darmanto Darmanto Dewi Indriani Edil Wijaya Nur Edy Sofyan Fadhlan Akbar Fakhri Sungit Fakhrizal Idris Fitriana Hamzah Khaeriyah Haris Premadi Hendra Wijaya Hendra Wijaya Henri Priamukti Humaira Ahmad Ihwan Wahid Minu Iskandar Iskandar Iskandar Iskandar Ita Hartati Ita Hartati Jamaluddin Jamaluddin Jamaluddin Majid Jumadil Saputra Kamus Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Laode Nursyah Dendi Lilly Suzana Shamsu Lilyana Susan M. Amirullah M. Kasim M. Kasim Mahmuddin, Ronny Mas’ud, Bulqia Mazlan Ibrahim Moh. Fadli Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Muh. Ali Akbar Muh. Arfah Herwin Muh. Ihsan A.R. Muh. Rezky Pratama Muh. Riandika Muh. Syukur S. Muh. Usman Muhammad Akram Puang Endek Muhammad Ammar Naufal Muhammad Fakhrur Razi Shahabudin Muhammad Hudzaifah Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Irham Muhammad Muhammad Muhammad Yusram Muhammad Yusram Mukran H. Usman Mukran H. Usman Mukran H. Usman Musa, Zahari Mahad Muslimin Kara Mutahharah, Mutahharah Mutsalim Khareng Nabilah Al Azizah Nasir, Mohd Norzi bin Nasrul Nasrul Nasrullah Bin Sapa Nur, Chamdar Rabiah Al-Adaliah Rafi, Irsyad Rahmaluddin Saragih Rahmat Kurniawan Rahmat Rahmat Rahmat Rahmat Ravi Abdullah, Mohd Farid Rifai, Awal Ronny Mahmuddin RR. Ella Evrita Hestiandari Saddang, Muhammad Saharuddin Saharuddin Saharuddin Samsuddin Samsuddin Saragih, Rahmaluddin Saragih, Rahmaluddin Saragih, Ramaluddin Saragih, Ramaluddin Siradjuddin Sirajuddin Sirajuddin Sitti Aisyah Kara Sri Mahendra Satria Wirawan Subekan, Achmat Subekan, Achmat Subekan, Achmat Sulkifli Herman Sumarlin Sumarlin Susmihara Syaibani Mujiono Syandri Syandri Syandri, Syandri Syarul Azman Shaharuddin Tenry Nur Amriani Tenry Nur Amriani Tenry Nur Amriani Usman, Abur Hamdi Usman, Mukran H. Wijaya , Hendra Zahari Mahad Musa

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