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All Journal Journal of Applied Finance & Accounting Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi 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 BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Applied Accounting Economic and Business Horizon
Furqan, Andi Chairil
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences Other

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Public Perception of Corporate Social Responsbility (CSR) at the Hadji Kalla Foundation Through a Netnography Approach BAHRI, Muhammad Alim; JURANA, Jurana; FURQAN, Andi Chairil; MASRUDIN, Masrudin
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 3 (2025): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i3.1407

Abstract

This study aims to analyze public perception of Corporate Social Responsibility (CSR) programs run by the Hadji Kalla Foundation through a netnography approach. The netnography approach is used to observe public interaction with the Hadji Kalla Foundation's CSR content uploaded through social media and other digital platforms. The research method used is descriptive qualitative with data collection through digital observation and analysis of netizen comments on CSR-related content. The results of the study indicate that public perception of the Hadji Kalla Foundation's CSR programs is very positive, especially in the fields of education, health, economic empowerment, and social assistance. Most of the community interactions are in the form of comments expressing gratitude, appreciation, and high interest in the programs being run. In addition, this study found that the use of social media as a means of CSR communication has an important role in building a positive image of the foundation. Based on these findings, the Hadji Kalla Foundation is advised to continue developing CSR programs that focus on community empowerment and strengthening digital communication to increase community involvement.
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.
Empirical Evidence on the Role of Local Own-Source Revenue in Strengthening Fiscal Independence of Indonesian Local Governments Hasanah, Nurhany; Masdar, Rahma; Furqan, Andi Chairil; Tenripada
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2788

Abstract

Regional fiscal independence is a key indicator of local governments’ ability to manage development sustainably without excessive dependence on central transfers. However, many regions in Indonesia still face limited fiscal capacity, primarily due to suboptimal management of Local Own-Source Revenue (PAD). This study aims to analyze the influence of each PAD component regional taxes, retributions, proceeds from regional asset management, and other legitimate PAD on regional fiscal independence in Indonesia. The research uses secondary data from 542 provinces, regencies, and municipalities during the 2019–2023 period, with 2,485 observations obtained through purposive sampling. Data were analyzed using panel data regression with the Fixed Effects model in STATA 17. The results show that all PAD components have a positive and significant effect on regional fiscal independence, indicating that greater PAD optimization strengthens local financial autonomy. The findings suggest that local governments should manage PAD professionally and strategically to improve institutional capacity, enhance revenue governance, and reduce dependence on central government transfers. In conclusion, strengthening PAD serves as the foundation for sustainable fiscal independence and long-term regional development.
Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia Rais, Nur Triany; Furqan, Andi Chairil; Betty; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2789

Abstract

This study attempts to explore the influence of social budget and regional wealth on the achievement of Sustainable Development Goals (SDGs) 1 “No Poverty” in Indonesia, which is an important issue considering the high poverty rate and the suboptimal utilization of regional budgets and wealth. This study uses secondary data from local governments in Indonesia in 2018–2022 with a total sample of 2.320 observations, and is analyzed using a panel data regression model with the Random Effect Generalized Least Squares (GLS) regression approach. The results of the study indicate that social budget and regional wealth have a significant influence on the achievement of SDGs 1. Specifically, the panel regression result show that social budgets and Regional Government Expenditure (APBD) are significant at the 1% level with an Adjusted R2 of 0,147. By increasing the allocation of social budgets and managing and utilizing regional wealth optimally, local governments can carry out poverty alleviation efforts more effectively, accelerate poverty reduction, and aid in the region’s attainment of Sustainable Development Goals. This study emphasizes the importance of local governments to increase targeted social budget allocations, manage regional wealth more productively, and design policies that focus on sustainable poverty reduction to support the achievement of SDGs 1 targets.
Do Village Fund Realization, Village Head Capacity and Geographical Barriers Enhance Village Government Performance? Febryana, Annisa Nabila; Tenripada, Tenripada; Parwati, Ni Made Suwitri; Furqan, Andi Chairil
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2791

Abstract

This study aims to analyze the influence of the realization of village funds, the capacity of the village head, and the geographical barriers on the performance of the village government. Using multiple regression analysis, it was found that the realization of village funds and the education level of the village head had a significant positive influence on the performance of the village government, while the geographical barriers had a significant negative influence on the performance of the village government. Therefore, it can be concluded that optimizing the use of village funds, increasing human resource capacity, and reducing geographical barriers are important factors in encouraging the effectiveness of village governance. From the findings, it is hoped that it will be an encouragement for the government to improve village development through increasing the realization of targeted village funds, paying attention to certain aspects in the recruitment of village heads, and the use of special strategies to overcome performance gaps in villages far from the city/district center.  
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.
Co-Authors Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Afrilia, Viki Ahmad, Imran Amir, Andi Mattulada Ananta, Hazel Nabil Anshori, Ma'amun Awalia, Dzur BAHRI, Muhammad Alim Bakry, Moh. Iqbal Betty betty betty Din, Muhammad Ernawaty Usman Fahmi Faizal, Saskia Islamay Fajar Gilang Yudistira Febryana, Annisa Nabila Femilia Zahra Fikry Karim Fisy Amalia Hasanah, Nurhany Indahyanti, Rarah Indriyani, Dita Jamaluddin Kartika, Aura Dwi Masruddin Masrudin Masrudin, Masrudin Megawati - Megawati, Nani Meldawati, Lucyani Muhammad Iqbal Munawarah Munawarah, Munawarah Nasrun Naida Nur Faliza Nur Hikmah Nurdin, Jurana Parwati, Ni Made Suwitri Rahma Masdar Rahmawaty, Santi Rais, Nur Triany Ramadani, Nadila Wulan Rudy Usman Suryadi Hadi Tenripada, Tenripada Tonny Yuwanda Weyha, Tifani Keren Hapuk Yusuf, Gracia Carolina