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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 Journal of Innovative and Creativity Economic and Business Horizon E-Jurnal Akuntansi
Furqan, Andi Chairil
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Veterinary Other

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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

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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.
BUDGET POLITICS IN DISASTER RISK REDUCTION: EVIDENCE FROM LOCAL GOVERNMENTS IN INDONESIA Lamato, Valisa Ananta; Furqan, Andi Chairil; Paranoan, Selmita; Yudistira, Fajar Gilang
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.13442

Abstract

Regions in Indonesia face high disaster risks due to the country’s geological and geographical conditions. The urgency of disaster management has become an increasingly global concern, making it essential to ensure adequate financing to support mitigation efforts and reduce future impacts and losses. This study aims to analyze the role of budgeting across various government functions in mitigating disaster risks. A quantitative approach is employed, using secondary data from provincial, regency, and city governments in Indonesia during the 2018–2022 period. The total sample includes 363 local governments with 1,815 observations. Data were obtained from the National Disaster Management Agency (NDMA), the Ministry of Finance, Statistics Indonesia (BPS), and the Ministry of Home Affairs. Data analysis was conducted using a multiple linear regression model with a random effect approach to examine the effect of budget allocation on the Disaster Risk Index (DRI). The findings show that budgets allocated to public order and safety, economic, environmental, and health functions contribute to reducing disaster risks in Indonesia. Meanwhile, budgets for general public services, culture, tourism and religion, education, social protection, as well as housing and public facilities, do not show a contribution to disaster mitigation. These findings underscore the importance of strengthening budget allocations for functions proven to be effective, as well as the need to evaluate and enhance the relevance of other functions to better support a comprehensive disaster mitigation system. Local governments also need to improve cross-sectoral integration and adopt data-driven approaches in budget planning to sustainably strengthen regional resilience.
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.
Co-Authors Abdul Hakim 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 Betty betty betty Ernawaty Usman Fadhilah, Anisah Fahmi Faizal, Saskia Islamay Fajar Gilang Yudistira Farradila, Dwi 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 Maharani, Adinda Marlon, Marlon Masruddin Masrudin Masrudin, Masrudin Megawati - Megawati, Nani Meldawati, Lucyani Muhammad Din Muhammad Iqbal Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Nasrun Naida Nina Yusnita Yamin Nur Fadillah, Nur Nur Faliza Nur Hikmah Nur Islami, Annisa Nurdin, Jurana Parwati, Ni Made Suwitri Puspita, Desi Ayu Putri, Arla Amalia Putri Putri, Helmalia Qamariyyah, Nurul Rahma Masdar Rahmadani, Indah Suci Rahmawaty, Santi Rais, Nur Triany Ramadani, Nadila Wulan Ramadhani, Shela Rudy Usman Saleh, Fadli Moh. Satriah, Satriah Selmita Paranoan Shafira, Andi Nur Ram Sri Wahyuni Sucakni, Rahmadani Inem Sultan, Resky Oktaviani Suryadi Hadi Tanra, Andi Ainil Mufidah Tenripada, Tenripada Tonny Yuwanda Usman, Ernawati Weyha, Tifani Keren Hapuk Yudistira, Fajar Gilang Yusuf, Gracia Carolina