Article Per Year (5 Year)
p-Index From 2021 - 2026
4.379
P-Index
This Author published in this journals
All Journal Journal of Applied Finance & Accounting Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Yumary: Jurnal Pengabdian kepada Masyarakat Quantitative Economics and Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Economics and Business Letters International Journal of Science and Society (IJSOC) BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting IIJSE Economic and Business Horizon E-Jurnal Akuntansi
Furqan, Andi Chairil
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Applied Finance

 1 
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.
BUDGET POLITICS IN DISASTER RISK REDUCTION: EVIDENCE FROM LOCAL GOVERNMENTS IN INDONESIA Lamato, Valisa Ananta; Furqan, Andi Chairil; Paranoan, Selmita; Yudistira, Fajar Gilang
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.13442

Abstract

Regions in Indonesia face high disaster risks due to the country’s geological and geographical conditions. The urgency of disaster management has become an increasingly global concern, making it essential to ensure adequate financing to support mitigation efforts and reduce future impacts and losses. This study aims to analyze the role of budgeting across various government functions in mitigating disaster risks. A quantitative approach is employed, using secondary data from provincial, regency, and city governments in Indonesia during the 2018–2022 period. The total sample includes 363 local governments with 1,815 observations. Data were obtained from the National Disaster Management Agency (NDMA), the Ministry of Finance, Statistics Indonesia (BPS), and the Ministry of Home Affairs. Data analysis was conducted using a multiple linear regression model with a random effect approach to examine the effect of budget allocation on the Disaster Risk Index (DRI). The findings show that budgets allocated to public order and safety, economic, environmental, and health functions contribute to reducing disaster risks in Indonesia. Meanwhile, budgets for general public services, culture, tourism and religion, education, social protection, as well as housing and public facilities, do not show a contribution to disaster mitigation. These findings underscore the importance of strengthening budget allocations for functions proven to be effective, as well as the need to evaluate and enhance the relevance of other functions to better support a comprehensive disaster mitigation system. Local governments also need to improve cross-sectoral integration and adopt data-driven approaches in budget planning to sustainably strengthen regional resilience.
Co-Authors Abda Abda Abdul Hakim Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Afrilia, Viki Ahmad, Imran Amir, Andi Mattulada Ananta, Hazel Nabil Anshori, Ma'amun Awalia, Dzur Ayu, Sarifah Meilidya Trie BAHRI, Muhammad Alim Bakry, Moh. Iqbal Betty betty betty Ernawaty Usman Fadhilah, Anisah Fahmi Faizal, Saskia Islamay Fajar Gilang Yudistira Febryana, Annisa Nabila Femilia Zahra Fikry Karim Fisy Amalia Haryono Pasang Kamase Hasanah, Nurhany Hasyim, Wahyudin I Putu Edi Darmawan Indahyanti, Rarah Indriyani, Dita Jamaluddin Kartika, Aura Dwi Kusuma, Guan Lamato, Valisa Ananta Latifah Sukmawati Yuniar Lucyani, Meldawati Marlon, Marlon Masruddin Masrudin Masrudin, Masrudin Megawati - Megawati, Nani Meldawati, Lucyani Mile, Yuldi Muhammad Din Muhammad Iqbal Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Nasrun Naida Nur Faliza Nur Hikmah Nur Islami, Annisa Nurdin, Jurana Parwati, Ni Made Suwitri Puspita, Desi Ayu Putri, Arla Amalia Putri Putri, Helmalia Qamariyyah, Nurul Rahma Masdar Rahmawaty, Santi Rais, Nur Triany Ramadani, Nadila Wulan Ramadhani, Shela Rudy Usman Saleh, Fadli Moh. Satriah, Satriah Selmita Paranoan Shafira, Andi Nur Ram Sri Wahyuni Sucakni, Rahmadani Inem Suryadi Hadi Tanra, Andi Ainil Mufidah Tenripada, Tenripada Tonny Yuwanda Usman, Ernawati Weyha, Tifani Keren Hapuk Yudistira, Fajar Gilang Yusriyani, Yusriyani Herawaty Kurnia Yusuf, Gracia Carolina