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All Journal Journal of Applied Finance & Accounting EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Quantitative Economics and Management Studies Journal of Economics and Business Letters International Journal of Science and Society (IJSOC) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting IIJSE Economic and Business Horizon
Furqan, Andi Chairil
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The Role of Follow-up of Audit Recommendations and Financial Performance on Incumbents Electability in Indonesia Indahyanti, Rarah; Bakry, Moh. Iqbal; Furqan, Andi Chairil; Megawati, Megawati
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1031

Abstract

This study aims to analyse the effect of follow-up of audit recommendations and local government financial performance on incumbent electability. Using a quantitative approach and secondary data from local elections in Indonesia in 2017, 2018, and 2020, this study involved a final sample of 428 observations consisting of 26 governor elections, 76 mayor elections, and 326 regent elections. The results show that the main variables analysed, namely follow-up to audit recommendations and financial performance, play a role in increasing the electability of incumbents. Good local government financial management, especially those related to accountability and sustainability of local finances, was shown to affect the level of electability of incumbents. This study has important implications for local government awareness of the role of audit practices and government financial management in increasing public trust and satisfaction. The findings emphasize the importance of implementing good financial governance and accountability as one of the factors that can support increased political support for incumbents in general elections. Keywords: Incumbent Electability, Follow-up of Audit Recommendations, Financial Performance, Financial Independence.
Achieving Sustainable Development Goals (SDGs) Through Government Effectiveness and Control Over Corruption (A Cross-Country Study) Indriyani, Dita; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil; Meldawati, Lucyani; Megawati, Megawati
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1051

Abstract

This research is driven by the enormous challenges in achieving the Sustainable Development Goals (SDGs), often hampered by weak governance and rampant corruption in many countries. Therefore, this research aims to determine the impact of controlling corruption and the effectiveness of global governance on achieving SDG 16. The method used in this research is purposive sampling using cross-country quantitative data from 2017 to 2021, with the final sample consisting of 145 countries and a total of 725 observations. Data is collected from various international sources such as the World Bank, Transparency International, Sustainable Development Report, and Human Development Report. Hypotheses were formulated and tested using multiple linear regression analysis using the STATA-17 software program. The research results show that government effectiveness and the Corruption Perception Index (CPI) positively affect achieving SDG 16. Countries that score higher in indicators of government effectiveness and control of corruption tend to make better progress in achieving SDG 16, and vice versa. Therefore, strengthening efforts to achieve SDG 16 requires political reform to strengthen state institutions, increase transparency and accountability, and ensure effective control over anti-corruption.
International evidence: Supreme Audit Institution oversight and government governance roles in achieving Sustainable Development Goal 1 Awalia, Dzur; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil; Megawati, Megawati
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1779

Abstract

Poverty reduction is both a key goal and a prerequisite for sustainable development, requiring improved oversight and governance for lasting impact. This study examines the role of Supreme Audit Institutions (SAI) oversight and effective government governance in achieving the United Nations (UN) Sustainable Development Goal (SDG) 1, which focuses on poverty alleviation. This study integrates government governance, SAI oversight, and economic indicators to offer new insights into the factors influencing SDG 1 for poverty alleviation. Using multiple linear regression on data from 116 UN member countries in 2021, this study analyzes the impact of SAI oversight and government governance quality on SDG 1. Gross domestic product (GDP) and gross national income (GNI) serve as control variables to evaluate their role in poverty reduction. The findings indicate that stronger SAI oversight and improved governance significantly contribute to poverty reduction efforts aligning with SDG 1. Economic factors, including larger GDP and country classification (developed vs. developing), also show positive effects, highlighting the role of resources and governance capacity in poverty alleviation. Strengthening SAI oversight and government governance is essential to accelerate SDG 1 achievement, with theoretical and practical policy implications. Economic resources, such as GDP and GNI, are also critical in supporting sustainable poverty reduction.
THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.
CONTROLLING CORRUPTION TO STRENGTHEN THE ROLE OF THE EDUCATION BUDGET FUNCTION IN ACHIEVING SDG 4 IN INDONESIA Ramadani, Nadila Wulan; Furqan, Andi Chairil; Rahma Masdar; Fajar Gilang Yudistira
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13443

Abstract

Disparities in education budgets across regions, limited access to remote areas, and low participation rates at all educational levels represent significant challenges for Indonesia in achieving SDG 4 by 2030. This study investigates the contribution of education function expenditure to attaining SDG 4, with corruption control as a moderating variable. Utilizing 1,016 observations of secondary data from provincial, district, and city governments during 2021–2022, the findings reveal that education budgets substantially support SDG 4 achievement. However, overly procedural corruption control mechanisms diminish the effectiveness of budget utilization by restricting the flexibility in fund allocation. The scientific contribution of this research lies in providing empirical evidence on the moderating effect of corruption control on the effectiveness of education budgets in achieving SDG 4. From a practical standpoint, the study recommends the adoption of adaptive, risk-based corruption control mechanisms such as Risk-Based Internal Audit and performance-based fund disbursement systems to strike a balance between accountability and flexibility in budget management. This study is limited to district and city-level data over  two years and focuses exclusively on the education function, thus, its findings may not fully represent conditions at the provincial level or other SDG sectors. Future research should broaden data coverage and incorporate qualitative methodologies to deepen understanding of bureaucratic processes and corruption control dynamics.
Risk Management in Reducing Audit Findings: Evidence from Indonesia Local Government Weyha, Tifani Keren Hapuk; Furqan, Andi Chairil; Betty; Anshori, Ma'amun
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4076

Abstract

Risk management has become an integral element of entity governance, particularly in the public sector, which continues to face intense scrutiny in an effort to minimize audit findings. This study aims to analyze the impact of risk management implementation on audit findings in Indonesian local governments. Through a quantitative approach and linear regression analysis in STATA-17 programming, data was obtained from local governments in 2021, with a total of 542 observations processed. The results revealed that the implementation of risk management contributed to reducing audit findings, especially those related to non-compliance with satutory regulations, including findings that resulted in local financial losses, potential financial losses, revenue shortfalls, and administrative irregularities. This study provides new insights into the important role of risk management in strengthening governance, improving accountability, and optimizing financial management in local governments. Therefore, this study underscores the importance of integrating risk management into every financial management process within local governments to minimize regulatory non-compliance and to achieve effective, efficient, and accountable financial management.
Peningkatan Peran Pemerintah Desa untuk Pengentasan Kemiskinan Ekstrem di Desa Masaingi Usman, Rudy; Furqan, Andi Chairil; Iqbal, Muhammad; Hikmah, Nur; Ananta, Hazel Nabil; Faizal, Saskia Islamay
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3846

Abstract

Purpose: According to P3KE data, the number of households experiencing extreme poverty in Donggala Regency in 2023 reached 27,964 families. This data highlights the persistently high rate of extreme poverty in the region, including in Masaingi Village, which remains home to residents experiencing extreme poverty. Based on this, this community service activity aims to enhance the role and awareness of village government officials in efforts to alleviate extreme poverty in Siboang Village, Donggala. Methodology: This activity employs an andragogical approach, emphasizing adult learning principles that focus on intrinsic motivation and self-directed learning. The program was conducted in Masaingi Village, Donggala Regency. Results: Based on a review of the Masaingi Village Budget realization report, the village's expenditure has not complied with regulatory provisions. This activity seeks to motivate and raise awareness among Masaingi Village government officials about the importance of their role, particularly in optimizing the village fund budget to combat extreme poverty in their areas. Conclusion: Strengthening officials’ capacity and awareness is essential for regulatory compliance, effective budget management and targeted poverty alleviation. The sustainable reduction of extreme poverty requires proactive planning, transparency, and alignment of funds with community needs. Limitations: The limitations of this study lie in its focus on a local scale, making its findings and recommendations potentially less generalizable to other regions with different characteristics. Additionally, the study relies on data available at the village level, which may be influenced by the quality and completeness of the reporting from relevant parties. Contribution: This study offers a practical model for capacity building in rural governance, demonstrating how andragogy can enhance local government performance in poverty reduction.
The role of the government internal control system (SPIP) in budget optimization in local governments in Indonesia Ahmad, Imran; Furqan, Andi Chairil
Journal of Economics and Business Letters Vol. 5 No. 5 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v5i5.751

Abstract

This study analyzes the role of SPIP, the internal control of Indonesia, within the broader framework of Public Financial Management (PFM) and how it influences the appropriation of health budgets to achieve Sustainable Development Goal 3 (SDG 3). In contrast to previous studies, which have predominantly focused on the coverage of health budgets, SPIP emerges, theoretically, as a moderating variable intervening between the relationship between expenditure on health and health results. Using JKN coverage, Indonesia's National Health Insurance program and chief tool for pursuing universal coverage for health, for tracking the realization of SDG 3, a dataset of 538 municipalities for a period of five years, from 2018 until 2022 (2,690 observations), the study conducts Moderated Regression Analysis using Generalized Least Squares, considering heteroscedasticity, as well as autocorrelation, for estimation. While the results confirm that a greater appropriation of the health budget promotes the success of JKN, whose impact is significantly boosted by SPIP due to the enhancement of transparency, accountability, and due utilization of the budget, evidence exists that points towards a strong internal control, when complemented with effective management of the budget, facilitating a catalyst towards SDG 3 realization. Furthermore, it provides impetus towards another motivation for policymakers to increase sustainability, along with greater inclusivity, for health developmental efforts, strengthen strategies for health budgeting, and realize SPIP implementation strategies.
Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia Hasyim, Wahyudin; Pattawe, Abdul; Din, Muhammad; Furqan, Andi Chairil; Megawati, Megawati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10394

Abstract

This research aims.to analyze the influence of regional financial accountability and.the effectiveness of.the Government.Internal Control.System (SPIP) in increasing regional independence. Using 542 regional government data consisting of Provinces/Districts/Cities during 2018-2021 with a sample of 2,168 observations. The results of this research show that regional financial accountability has a positive effect on regional independence, where increasing financial accountability contributes to increasing regional independence. Meanwhile, a strong SPIP also contributes significantly to regional independence, indicating that strengthening internal control can increase the efficiency and effectiveness of regional financial management. This research has implications for the importance of regional governments creating and implementing policies to realize accountability and improve financial zmanagement as a strategy to increase regional independence.
Co-Authors Abda Abda Abdul Hakim Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmad, Imran Amir, Andi Mattulada Ananta, Hazel Nabil Anshori, Ma'amun Awalia, Dzur Bakry, Moh. Iqbal Betty betty betty Fadhilah, Anisah Fahmi Faizal, Saskia Islamay Fajar Gilang Yudistira Femilia Zahra Fikry Karim Haryono Pasang Kamase Hasyim, Wahyudin I Putu Edi Darmawan Indahyanti, Rarah Indriyani, Dita Jamaluddin Kaluku, Aditya D Lucyani, Meldawati Marlon, Marlon Masruddin Megawati - Megawati, Nani Meldawati, Lucyani Moh. Rafli Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Munawarah Munawarah, Munawarah Nasrun Naida Nur Hikmah Nur Islami, Annisa Parwati, Ni Made Suwitri Paundanan, Grayesta Phatra Anggana Djuri Putra, Mohamad Raffi Cendika Putri, Arla Amalia Putri Putri, Helmalia Rahma Masdar Ramadani, Nadila Wulan Rudy Usman Saleh, Fadli Moh. Santi Rahmawaty Selmita Paranoan Setiawan, Moh. Hedar Shafira, Andi Nur Ram Sri Wahyuni Sucakni, Rahmadani Inem Suryadi Hadi Tanra, Andi Ainil Mufidah Tenripada, Tenripada Weyha, Tifani Keren Hapuk Yudistira, Fajar Gilang Yuldi Mile Yunia, Latifah Sukmawati Yusriyani, Yusriyani Herawaty Kurnia