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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) BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen 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 E-Jurnal Akuntansi
Furqan, Andi Chairil
Unknown Affiliation
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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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.
The Influence of Tax Understanding and Income Tax Incentives on MSME Tax Compliance, Moderated by Tax Digitalization Putri, Helmalia; Din, Muhammad; Furqan, Andi Chairil; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1271

Abstract

This study investigates how tax knowledge and income tax incentives affect tax compliance among MSMEs, with tax digitalization functioning as a moderating variable. MSMEs are vital to Indonesia's economy, yet achieving tax compliance in this sector poses significant challenges, especially in Palu, which has been heavily impacted by the 2018 natural disaster and the COVID-19 pandemic. In response to these difficulties, the government launched several measures, including Regulation No. 44 of 2020, which offers tax incentives for businesses affected by the pandemic. However, as of May 2020, the adoption of these incentives among MSME operators was notably low (D. Setiawan, 2018). This situation led researchers to explore whether MSMEs in Palu have effectively taken advantage of these income tax incentives. The research utilized a quantitative methodology, employing a Likert scale to measure the impact of the independent variables on the dependent variable. The population for the study comprised MSMEs registered with the Department of Cooperatives, MSMEs, and Labor in Palu, with purposive sampling used to select respondents based on specific criteria. Data collection was conducted manually using questionnaires, and the analysis was performed using WarpPLS 7.0. The findings indicated that tax knowledge significantly and positively influences MSME tax compliance, and income tax incentives also demonstrate a substantial positive effect. Although tax digitalization does not significantly moderate the relationship between tax knowledge and compliance, it does play a moderating role in the effect of income tax incentives on compliance.
THE ROLE OF ACCRUAL ACCOUNTING AND TRANSPARENCY IN ECONOMIC SUSTAINABILITY Shafira, Andi Nur Ram; Furqan, Andi Chairil; Paranoan, Selmita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.495-506

Abstract

This study examines the effect of accrual-based accounting and fiscal transparency, measured through the Corruption Perceptions Index (CPI), on economic sustainability. The analysis uses panel data from 156 countries over the period 2022–2024, resulting in 438 observations. Employing a random-effects regression model, the findings demonstrate that accrual accounting significantly strengthens economic sustainability by improving the quality of financial reporting and enhancing fiscal accountability. Similarly, fiscal transparency, proxied by higher CPI scores, exerts a positive and significant influence by fostering public trust and institutional stability. Conversely, GDP per capita, included as a control variable, does not show a significant effect, indicating that economic capacity alone cannot guarantee sustainability without effective governance. The study contributes theoretically by integrating Sustainable Development Theory and Stakeholder Theory into fiscal governance and provides empirical novelty by simultaneously testing accrual accounting and transparency across countries. Practically, the results underscore the strategic role of governments, auditors, and international institutions in advancing accrual adoption and transparency reforms to sustain long-term economic development.
THE INFLUENCE OF REGIONAL FINANCIAL INDEPENDENCE AND EFFECTIVENESS ON THE QUALITY OF PUBLIC SERVICES Fadhilah, Anisah; Masdar, Rahma; Furqan, Andi Chairil; Masruddin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.596-606

Abstract

This study investigates the influence of regional financial independence and financial effectiveness on the quality of public services in Indonesia. It underscores the significance of public sector accounting particularly the analytical use of local government financial statements as a crucial instrument for evaluating fiscal accountability and enhancing service delivery performance. Employing secondary data from 1,620 local governments over the 2021-2023 period, the analysis utilizes panel data regression with a random effects model. The empirical results reveal that fiscal independence exerts a positive and significant impact on service quality, whereas financial effectiveness demonstrates a negative relationship. These findings indicate that transparent and accountable fiscal capacity tends to foster better service outcomes, while effectiveness without adequate governance oversight may lead to inefficiencies and misallocation of resources. Despite the limited observation period and the use of a single service quality indicator, this study makes a theoretical contribution by offering an integrated framework that connects fiscal autonomy, governance quality, and public service performance within a decentralized setting. From a policy standpoint, the results call for a paradigm shift from efficiency-oriented fiscal management toward a governance-driven fiscal strategy that prioritizes accountability, transparency, and citizen-centered service improvement.
Strengthening Financial Performance of Local Governments through Internal Supervision and Accountability Kusuma, Guan; Tenripada; Furqan, Andi Chairil; Kamase, Haryono Pasang
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p13

Abstract

This study investigates the influence of the Government Internal Supervisory Apparatus (APIP) and the Government Agency Performance Accountability System (SAKIP) on the financial performance of local governments in Indonesia. Financial performance is measured through indicators of independence and sustainability, reflecting regional capacity in managing fiscal resources effectively. Using panel data from 2019–2021 with 1,623 observations across provincial, district, and city governments, multiple linear regression analysis was conducted. The results indicate that APIP significantly enhances financial performance through stronger internal control and accountability mechanisms. SAKIP also contributes positively by fostering transparent and result-oriented management. Both variables collectively strengthen fiscal independence and sustainability, confirming that internal supervision and accountability are crucial for sustainable local financial governance.
The Effect of Transfer Pricing, Thin Capitalization and Foreign Ownership on Tax Aggressiveness in Manufacturing Companies in Indonesia Puspita, Desi Ayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p13

Abstract

This study aims to analyze the effect of transfer pricing, thin capitalization, and foreign ownership on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Secondary data was obtained from an annual report with a sample of 39 companies selected through the purposive sampling method, resulting in 195 observations. Data analysis was carried out using the help of WarpPLS 8.0 software. The results of the study showed that transfer pricing did not have a significant effect on tax aggressiveness, while thin capitalization and foreign ownership were proven to have a significant positive effect. These findings support the agency's theory that managers tend to act opportunistic in reducing tax burdens through capital structure policies and foreign shareholder encouragement. This research contributes to enriching the literature on tax avoidance practices in Indonesia and provides implications for regulators to strengthen tax regulations and supervision.
Risk Management and Government Internal Control System (SPIP) on Government Financial Performance Nur Islami, Annisa; Furqan, Andi Chairil; Kamase, Haryono Pasang
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.v5i2.3352

Abstract

This study investigates the influence of risk management and the Government Internal Control System (SPIP) on the financial performance of local governments in Indonesia. The research employs data from provincial, regency, and city governments for the 2021–2022 period, resulting in a final sample of 1,080 observations selected using purposive sampling. Through multiple linear regression analysis, the results reveal that both risk management and SPIP have a significant positive effect on enhancing local government financial performance. These findings highlight the necessity of strengthening risk management and internal control mechanisms to achieve more transparent, accountable, and efficient financial governance across regions, ultimately improving local fiscal outcomes. Future studies are recommended to broaden the scope by including local governments with varying economic and geographic contexts to gain a more comprehensive perspective. Additionally, incorporating external factors such as social conditions, local policies, and adopting qualitative methods like interviews or field observations could provide deeper insights into SPIP and risk management implementation.
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
Co-Authors -, Famiono 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 Bakry, Moh. Iqbal Bakry, Mohammad Iqbal Betty betty betty Fadhilah, Anisah Fahmi Faizal, Saskia Islamay Fajar Gilang Yudistira Femilia Zahra Fikry Karim Fisy Amalia Haryono Pasang Kamase Hasyim, Wahyudin I Putu Edi Darmawan Indahyanti, Rarah Indriyani, Dita Jamaluddin Kaluku, Aditya D Kartika, Aura Dwi Kusuma, Guan Latifah Sukmawati Yuniar Lucyani, Meldawati Marlon, Marlon Masruddin Maya Sari Megawati - Megawati, Nani Meldawati, Lucyani Moh. Rafli Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Munawarah Munawarah, Munawarah Nasrun Naida Nur Faliza Nur Hikmah Nur Islami, Annisa Parwati, Ni Made Suwitri Paundanan, Grayesta Phatra Anggana Djuri Puspita, Desi Ayu Putra, Mohamad Raffi Cendika Putri, Arla Amalia Putri Putri, Helmalia Rahma Masdar Ramadani, Nadila Wulan Ramadhani, Shela Ridwan - 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 Usman, Ernawati Weyha, Tifani Keren Hapuk Yudistira, Fajar Gilang Yuldi Mile Yunia, Latifah Sukmawati Yusriyani, Yusriyani Herawaty Kurnia Yuwanda, Tonny Zahara, Nurul