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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
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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
The Effect of Government Expenditure Effectiveness in Health, Environmental, and Social Protection Function on the Achievement of Sustainable Development Goal 3 in Indonesia Sucakni, Rahmadani Inem; Din, Muhammad; Furqan, Andi Chairil; Darmawan, I Putu Edi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5762

Abstract

This study aims to analyze the influence of government functional expenditure in the health, environment, and social protection sectors on the achievement of Sustainable Development Goals (SDG) 3 which focuses on health and welfare aspects. This study uses panel data from 2020-2022 with a purposive sampling approach. Data was obtained from 526 district/city governments in Indonesia, resulting in a total final sample of 1,578 observations. Using multiple linear regression analysis, the results show that government functional expenditure in the health and environment sectors has a positive and significant influence on the achievement of SDG 3. However, expenditure on social protection functions has a significant negative influence. These findings indicate that the increase in government functional expenditure in the three sectors is followed by changes in the achievement of SDG 3. Although there have been many studies examining the relationship between government functional expenditure and public welfare, research integrating these three strategic sectors simultaneously is still relatively limited. Therefore, this research implies that the achievement of health and well-being requires meaningful investment and effective governance. This emphasizes the importance of improving the quality of transparent, efficient, and targeted public expenditure to support the optimal achievement of SDG 3. Further research is recommended to add other variables and extend the study period to obtain more comprehensive results.
Influence of Zis Funds, Education, Health and Entrepreneurship on the Achievement of Sustainable Development Goal 1 Satriah, Satriah; Muliati, Muliati; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1258

Abstract

This study investigates the influence of Zakat, Infaq, and Sadaqah (ZIS), education, health, and entrepreneurship on poverty alleviation in Indonesia, particularly in supporting the achievement of Sustainable Development Goal 1 (No Poverty). A quantitative approach was employed using secondary data from the National Amil Zakat Agency of the Republic of Indonesia (BAZNAS RI) and the Central Statistics Agency (BPS) for the 2021–2024 period. The data were analyzed through multiple linear regression with a panel data model. The results indicate that ZIS acceptance has a significant negative relationship with poverty levels, implying that higher ZIS collection and distribution can effectively contribute to poverty reduction. Meanwhile, school participation rates as an indicator of educational attainment show no significant impact on poverty reduction, suggesting that improvements in education quality and relevance are still needed to enhance its economic effect. Life expectancy, representing health indicators, demonstrates a significant negative influence, highlighting the essential role of better healthcare access and quality in reducing poverty. On the other hand, entrepreneurship, measured by the number of Micro and Small Enterprises (MSEs), exhibits a significant positive relationship with poverty, which may reflect challenges such as limited access to financing, low business literacy, and weak competitiveness among small entrepreneurs. These findings emphasize the importance of strengthening ZIS management, enhancing health services, and adopting sustainable strategies in education and entrepreneurship development. This study provides important insights for policymakers, zakat institutions, and communities in formulating effective strategies to accelerate poverty alleviation and achieve Sustainable Development Goal 1 in Indonesia.
Increasing ZIS Receipts through Transparency and Characteristics of BAZNAS and LAZ in Indonesia Ayu, Sarifah Meilidya Trie; Tenripada, Tenripada; Meldawati, Lucyani; Furqan, Andi Chairil
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1260

Abstract

This study aims to analyze the increase in the collection of Zakat, Infaq, and Sedekah (ZIS) through transparency and the characteristics of BAZNAS and Amil Zakat Institutions (LAZ) in Indonesia. This study uses data from BAZNAS and LAZ in Indonesia, with a final sample of 410 observations. The sample was selected using a purposive sampling technique. The results indicate that higher levels of transparency have a positive effect on increasing ZIS collection. In addition, institutional characteristics play an important role in increasing ZIS collection. Better institutional characteristics are associated with greater improvements in ZIS collection. The implications of this study are closely related to efforts to enhance ZIS collection through strengthening the characteristics of ZIS management institutions, such as institutional status, organizational type, and operational age, in order to build public trust. Furthermore, ZIS management institutions need to prioritize transparency, particularly through the presentation of annual reports, performance reports, and audited reports, to demonstrate a high level of accountability. The optimization of websites as a medium for transparency also needs to be enhanced to reach a wider range of donors, especially younger generations, in the digital era. However, these findings have several limitations, as the transparency measures used are limited to annual reports, performance reports, audited reports, and websites, and therefore do not cover other aspects of transparency.
Achieving SDG 9 through Enhanced Local Revenue and Government Accountability in Indonesia Ramadhani, Shela; Paranoan, Selmita; Furqan, Andi Chairil; Usman, Ernawati
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p10

Abstract

This study aims to analyze the influence of Regional Original Revenue (PAD) and accountability on the achievement of Sustainable Development Goals (SDGs) 9. This study uses panel data from local governments in Indonesia during the 2018–2021 period, with a total of 2,050 observations. Analysis is carried out on each component of PAD, namely regional tax revenue, regional levies, the results of segregated regional wealth management, and other legitimate PAD. Accountability is measured through an audit opinion issued by the Audit Board (BPK) as a proxy for the quality of public financial governance. The results show that PAD generally has a positive effect on the achievement of SDG 9, although the effect varies depending on the type of PAD source. Regional tax revenues, regional levies, and other legitimate PAD contribute positively to infrastructure development and the industrial sector, while the results of segregated regional wealth management show inconsistent influences. In addition, accountability has also been shown to have a significant positive effect on the achievement of SDG 9, which indicates that transparent and accountable regional financial management strengthens the effectiveness of development policies. These findings imply that improving the quality and quantity of PAD needs to be accompanied by strengthening accountability so that sustainable development goals can be achieved optimally.
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 Ayu, Sarifah Meilidya Trie BAHRI, Muhammad Alim Bakry, Moh. Iqbal Bakry, Mohammad 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 Maya Sari Megawati - Megawati, Nani Meldawati, Lucyani Mile, Yuldi Moh. Rafli Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Nasrun Naida Nur Faliza Nur Hikmah Nur Islami, Annisa Nurdin, Jurana Parwati, Ni Made Suwitri Paundanan, Grayesta Puspita, Desi Ayu Putri, Arla Amalia Putri Putri, Helmalia Qamariyyah, Nurul Rahma Masdar Rahmawaty, Santi Rais, Nur Triany Ramadani, Nadila Wulan Ramadhani, Shela Ridwan - 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 Yunia, Latifah Sukmawati Yusriyani, Yusriyani Herawaty Kurnia Yusuf, Gracia Carolina Zahara, Nurul