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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
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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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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.
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.
The Effect of Regional Original Revenue (Pad) and Transfer Funds on the Financial Efficiency of Local Governments in Indonesia Putri, Arla Amalia Putri; Masdar, Rahma; Furqan, Andi Chairil; Lucyani, Meldawati; Betty, Betty
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.v5i2.3448

Abstract

This study analyzes the impact of Regional Original Revenue (PAD) and Transfer Funds on the financial efficiency of local governments in Indonesia. This study uses panel data from 548 Provinces/cities/regencies pear year during the 2019-2023 period. The data used was 542 per year of observations or 99.85%, so that the final total of data used in this study was 2,710 observations, showing that PAD has a significant positive effect on the efficiency of regional financial management, which reflects fiscal independence. on the other hand, excessive dependence on transfer fund from the central government has a negative effect on financial efficiency. The study emphasizes the importance of optimizing PAD to improve fiscal independence and efficiency, while reducing dependence on fund transfers from the central government. Data collection in determining samples in this study uses purposive sampling. These findings are important for policy recommendations aimed at strengthening regional fiscal management and sustainable development. further research should explore the broader regional context and additional factors that affect regional financial efficiency.
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.
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
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.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
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.
The Role of Local Government Financial Performance in Achieving Sustainable Development Goal 11 Sari, Maya; Bakry, Mohammad Iqbal; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p05

Abstract

This study examines the role of local government financial performance in achieving Sustainable Development Goal (SDG) 11, with a particular focus on Target 11.1 concerning access to adequate and affordable housing. The study is motivated by Indonesia’s persistent housing backlog and the extensive presence of slum settlements, alongside uneven fiscal capacity and suboptimal allocation of local budgets for the housing sector. The analysis employs panel data covering 542 local governments in Indonesia from 2019 to 2022, resulting in 2,144 observations, and applies a random effects panel regression model. The findings indicate that total solvency has a positive and significant effect on SDG 11 achievement, suggesting that stronger long-term fiscal capacity enhances sustainable urban development outcomes. In contrast, financial flexibility shows a significant negative effect, implying that excessive flexibility without clear development priorities may hinder SDG performance. Institutional age, population size, and archipelagic status as control variables also exhibit positive effects. Overall, the study underscores the importance of strengthening local fiscal governance to support sustainable housing development.
The Role Of The Village Funds And The Impact Of Village Financial System On Village Development Performance In Central Sulawesi Zahara, Nurul; -, Ridwan; Usman, Rudy; -, Famiono; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p12

Abstract

Local governments play a crucial role in optimizing financial resources for development in rural areas by ensuring that these funds are used efficiently to meet community needs. The purpose of this study is to examine how much the village financial system and money influence village development performance, specifically in terms of reaching the Village Development Index (IDM). Regression analysis and a quantitative methodology were employed in the study, which included a sample of 1,821 observations and secondary data from Central Sulawesi village administrations in 2021. Based on three important components the Social Resilience Index (IKS), the Economic Resilience Index (IKE), and the Environmental Resilience Index (IKL) the findings demonstrate that village finances and the village financial system have an impact on development performance. However, the influence of village money on development performance is lessened when the village financial system serves as a moderator. This study provides important insights for stakeholders, including the government and non-governmental organizations, in developing more effective and responsive village development policies that address the needs of rural communities. The implication of this research is that village governments need to optimize village funds and the village financial system to support financial achievements, improve infrastructure, facilities, and the economy, so that village development performance can be more optimal and sustainable.
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