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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 Yumary: Jurnal Pengabdian kepada Masyarakat Quantitative Economics and Management Studies Journal of Economics and Business Letters Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Manado (JAIM) 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 Mathematics Public Health Social Sciences Other

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Penguatan Tata Kelola Keuangan Desa melalui Pelatihan Penyusunan Laporan Keuangan Betty, Betty; Din, Muhammad; Masdar, Rahma; Furqan, Andi Chairil; Usman, Rudy; Wahyuni, Sri; Hakim, Abdul; Marlon, Marlon
Jurnal Abdidas Vol. 6 No. 6 (2025): Desember
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i6.1218

Abstract

Pengelolaan keuangan desa yang akuntabel masih menjadi tantangan di berbagai desa, termasuk Desa Lukpanenteng, akibat keterbatasan pemahaman akuntansi dan regulasi pengelolaan keuangan. Kegiatan ini bertujuan meningkatkan kapasitas aparatur desa dalam menyusun laporan keuangan sesuai standar yang berlaku. Metode pelaksanaan mencakup pelatihan intensif mengenai prinsip akuntansi pemerintahan serta pendampingan teknis dalam praktik penyusunan laporan keuangan. Selain itu, dilakukan evaluasi berkelanjutan untuk menilai peningkatan kemampuan peserta. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman terkait siklus akuntansi, pengklasifikasian transaksi, serta penerapan sistem pencatatan yang lebih terstruktur; kemampuan mereka dalam menyusun laporan keuangan desa juga meningkat secara signifikan; dan aparatur desa mampu mengaplikasikan regulasi yang relevan secara lebih tepat dalam proses pelaporan. Kegiatan ini menyimpulkan bahwa peningkatan kapasitas melalui pelatihan dan pendampingan mampu memperkuat tata kelola keuangan desa secara akuntabel dan transparan
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.
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.
Peran Pengendalian Internal dalam Mewujudkan Keberlanjutan Keuangan Pemerintah Daerah di Indonesia Paundanan, Grayesta; Tenripada, Tenripada; Yunia, Latifah Sukmawati; Furqan, Andi Chairil; Yudistira, Fajar Gilang
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.7.1.93-106

Abstract

This study examines the differentiated impacts of the Government Internal Control System (SPIP) and the Regional Government Internal Supervisory Apparatus (APIP) on local government financial sustainability in Indonesia. Using secondary data from 2,690 observations of provincial, city, and regency governments during 2018–2022, this study employs multiple regression analysis. The findings show that APIP has a significant positive effect on efficiency and effectiveness, but a significant negative effect on equity in financial management. In contrast, SPIP is found to significantly influence only the efficiency dimension. This study contributes novel empirical evidence that internal control mechanisms do not affect financial sustainability uniformly, but instead play differentiated roles across efficiency, effectiveness, and equity dimensions. By integrating Agency Theory and Legitimacy Theory, this study provides a clearer theoretical explanation of how APIP and SPIP address agency problems and legitimacy pressures in local government financial management. The results suggest that while APIP enhances resource optimization, it faces challenges in ensuring equitable fund distribution. Therefore, local government financial sustainability can be strengthened through targeted optimization of SPIP and reinforcement of APIP’s supervisory role, particularly in promoting distributive justice.
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.
DO INSTITUTIONAL AND FAMILY OWNERSHIP INFLUENCE TAX AGGRESSIVENESS? EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Putra, Mohamad Raffi Cendika; Parwati, Ni Made Suwitri; Furqan, Andi Chairil; Abdullah, M. Ikbal
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.818

Abstract

This research investigates the impact of institutional and family shareholding structures on corporate tax aggressiveness, while evaluating the role of ownership structures as a control mechanism in mitigate tax avoidance. The methodological framework is based on a quantitative approach, with multiple linear regression as the primary analytical tool for evaluating the influence of independent variables on the dependent construct in Stata 17.0. Using a purposive sampling approach, the final research dataset comprises 90 firm-year observations from 18 manufacturing entities that maintained continuous listings on the Indonesia Stock Exchange between 2019 and 2023. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The findings reveal that family ownership has no significant impact on tax aggressiveness, suggesting that family involvement in the ownership structure has yet to suppress tax avoidance effectively. Similarly, institutional ownership does not significantly influence tax aggressiveness, suggesting that institutional investors have not served as an effective monitoring mechanism for corporate fiscal policies. Theoretically, these results confirm the relevance of Agency Theory Type II in explaining the role of majority shareholders, specifically institutional and family entities, in overseeing corporate decisions to prevent tax avoidance. Practically, this study provides insights for regulators, investors, and corporate management in designing governance frameworks and ownership structures that promote tax compliance while minimizing legal and reputational risks.
Accounting For Development: Evaluating The Influence Of Accrual-Based Accounting And Governance On SDG 17 Kaluku, Aditya D; Furqan, Andi Chairil; Betty, Betty
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9909

Abstract

This study analyzes the influence of accrual-based accounting implementation and government governance quality on the achievement of Sustainable Development Goal 17 (SDG 17): Partnerships for the Goals. The data cover 153 countries during 2020–2023, obtained from reputable sources, including the Sustainable Development Report, the International Federation of Accountants (IFAC), and the World Bank. Using a panel linear regression approach with unbalanced data, the study examines the relationships between institutional, governance, and economic factors and the success of global partnerships. The findings indicate that both accrual-based accounting and government governance quality positively and significantly affect SDG 17 achievement, highlighting the importance of fiscal transparency, accountability, and institutional effectiveness in strengthening international partnerships. In contrast, differences in economic prosperity across countries do not appear to be a primary driver of global partnership success. These results underscore that institutional and governance factors are key to supporting sustainable development through cross-country collaborations. The main implication is that governments should prioritize institutional reforms, particularly the strengthening of accrual-based accounting systems, as a foundation for building trust, improving program effectiveness, and ensuring the sustainability of international cooperation within the 2030 Agenda framework.
Controlling Stunting Prevalence Through Health Function Budgeting: The Role of APIP and Educational Factor in Indonesia Setiawan, Moh. Hedar; Furqan, Andi Chairil; Djuri, Phatra Anggana; Din, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2489

Abstract

Purpose: This study aims to examine the effect of health function expenditure on the reduction of stunting prevalence, with the effectiveness of Government Internal Supervisory Apparatus (APIP) as a moderating variable and average years of schooling as a control variable. Methodology/approach: This study employs a quantitative approach using secondary panel data from local governments in Indonesia for the 2021–2022 period, comprising 518 and 1,036 observations. The data are sourced from Statistics Indonesia (BPS), Bappenas, and the Financial and Development Supervisory Agency (BPKP) And use Panel data regression analysis. Findings: The results indicate that health function expenditure, APIP maturity, and mean years of schooling have a negative and significant effect on stunting prevalence. However, APIP, as a moderating variable, does not strengthen the relationship between health expenditure and stunting reduction. Instead, the interaction term shows a positive coefficient, indicating that the moderating effect does not support the proposed hypothesis. This suggests that APIP oversight remains largely administrative rather than performance-oriented. Practical implications: These findings highlight the need to improve the effectiveness of health budget allocation, strengthen APIP competencies in performance-based auditing, and enhance nutrition, public health, and education quality. Originality/value: This study contributes to the literature by examining APIP as a moderating variable between public health expenditure and stunting reduction, with educational attainment as a control variable. Using recent Indonesian panel data, the study provides empirical evidence on the governance of health spending effectiveness.
Co-Authors Abda Abda Abdul Hakim Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmad, Imran Amir, Andi Mattulada Ananta, Hazel Nabil Anshori, Ma'amun Awalia, Dzur Betty betty betty Fadhilah, Anisah Fahmi Faizal, Saskia Islamay Fajar Gilang Yudistira Femilia Zahra Fikry Karim Jamaluddin Kaluku, Aditya D Marlon, Marlon Masruddin Megawati - Megawati, Nani Meldawati, Lucyani Moh. Rafli Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Munawarah Munawarah, Munawarah Nasrun Naida Nur Hikmah Parwati, Ni Made Suwitri Paundanan, Grayesta Phatra Anggana Djuri Putra, Mohamad Raffi Cendika Rahma Masdar Ramadani, Nadila Wulan Rudy Usman Saleh, Fadli Moh. Santi Rahmawaty Selmita Paranoan Setiawan, Moh. Hedar Shafira, Andi Nur Ram Sri Wahyuni Suryadi Hadi Tenripada, Tenripada Wahyudin Hasyim Weyha, Tifani Keren Hapuk Yudistira, Fajar Gilang Yunia, Latifah Sukmawati