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All Journal International Journal of Financial, Accounting, and Management Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Studi Akuntansi, Keuangan, dan Manajemen
Nasution, Ichlasul Amin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FISCAL STRESS IN LOCAL GOVERNMENTS: DO LOCAL REVENUE, DEBT UTILIZATION AND SERVICE LEVEL FLEXIBILITY INFLUENCE? Nasution, Ichlasul Amin
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.30725

Abstract

The purpose of this study was to determine and analyze the effect of local revenue, debt usage and flexibility of local government service levels on fiscal stress in regencies and cities in North Sumatra Province. This study included all 33 districts and cities in North Sumatra Province in three periods from 2019-2021. There are several tests used in this study descriptive statistical test, classical assumption test. In addition, the analysis method used is multiple regression analysis. Because in the literature, there is still much that needs to be developed regarding variables or factors that cause fiscal stress. The research results obtained are regional income, debt usage and service level flexibility simultaneously have a positive effect on fiscal stress in districts and cities in North Sumatra Province. Regional income with an indicator of the independence ratio partially has a negative effect on fiscal stress and the intergovernmental ratio partially has a positive effect on Fiscal Stress in districts and cities in North Sumatra Province. The use of debt partially has a negative effect on fiscal stress in regencies and cities in North Sumatra Province and the flexibility of service levels partially has no significant effect on fiscal stress in regencies and cities in North Sumatra Province. This study develops a local revenue model using the independence and intergovernmental ratios that can be used by local governments in designing policies related to the management of their local revenues.
FISCAL STRESS IN LOCAL GOVERNMENTS: DO LOCAL REVENUE, DEBT UTILIZATION AND SERVICE LEVEL FLEXIBILITY INFLUENCE? Nasution, Ichlasul Amin
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.30725

Abstract

The purpose of this study was to determine and analyze the effect of local revenue, debt usage and flexibility of local government service levels on fiscal stress in regencies and cities in North Sumatra Province. This study included all 33 districts and cities in North Sumatra Province in three periods from 2019-2021. There are several tests used in this study descriptive statistical test, classical assumption test. In addition, the analysis method used is multiple regression analysis. Because in the literature, there is still much that needs to be developed regarding variables or factors that cause fiscal stress. The research results obtained are regional income, debt usage and service level flexibility simultaneously have a positive effect on fiscal stress in districts and cities in North Sumatra Province. Regional income with an indicator of the independence ratio partially has a negative effect on fiscal stress and the intergovernmental ratio partially has a positive effect on Fiscal Stress in districts and cities in North Sumatra Province. The use of debt partially has a negative effect on fiscal stress in regencies and cities in North Sumatra Province and the flexibility of service levels partially has no significant effect on fiscal stress in regencies and cities in North Sumatra Province. This study develops a local revenue model using the independence and intergovernmental ratios that can be used by local governments in designing policies related to the management of their local revenues.
Determinants of local government financial performance: The mediating role of e-government Nasution, Ichlasul Amin; Yudianto, Ivan; Mulyani, Sri
International Journal of Financial, Accounting, and Management Vol. 7 No. 3 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i3.2570

Abstract

Purpose: This study examines the impact of capital expenditures, follow-up on audit recommendations, and local government financial performance, with e-government as moderating variable. Methodology/approach: The research used quantitative data from 2019–2022, this study employs purposive sampling and panel data regression with moderated regression analysis. Results/findings: The research results show that capital expenditure has a negative but insignificant effect. Follow-up on audit recommendations has a positive but insignificant effect. Horizon problems significantly and negatively impact financial performance. E-government as a moderating variable is only effective in reducing the negative impact of the horizon problem, but it cannot strengthen the positive influence of capital expenditure or audit follow-up on financial performance. Conclusion: Capital expenditure shows ineffectiveness despite meeting the spending threshold. The follow-up on audit recommendations shows that only 5 out of 34 provinces met the BPK target, and 39% of the recommendations align with the findings. horizon issue with 35% of provinces experiencing a decline in revenue during 2019–2024. E-government in capital expenditure only focuses on administrative function. SPBE index cannot enhance financial performance. But, reduces negative effects horizon problem through data-based prioritization and real-time budget allocation with e-budgeting system. Limitations: Financial performance measurement focus on regional original revenue, and e-government implementation requires more detailed evaluation. Contribution: The findings offer policymakers and public insights to prioritize strategies enhancing local government financial performance.
Tata Kelola Perusahaan dan Pelaporan Kecurangan di Indonesia dan Malaysia Nur, Basyiruddin; Nasution, Ichlasul Amin
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6323

Abstract

Deze studie analyseert de effectiviteit van corporate governance bij het tegengaan van frauduleuze financiële verslaggeving (FFR) in Indonesië en Maleisië. Met behulp van een kwantitatieve benadering onderzoekt het onderzoek beursgenoteerde bedrijven uit de periode 2014-2023 die gevallen of aanwijzingen voor financiële problemen hebben ondervonden. Een bivariate probitregressie wordt toegepast op paneldata om de impact van governance-mechanismen op FFR, faillissementspotentieel en winstmanipulatie te evalueren, waarbij rekening wordt gehouden met jaar- en sectoreffecten. De resultaten tonen duidelijke contrasten tussen de twee landen. In Indonesië werd bij 49% van de bedrijven potentiële fraude vastgesteld, bij 88,67% faillissement en bij 55% winstmanipulatie. In Maleisië was het fraudepotentieel aanzienlijk hoger (82%), met vergelijkbare faillissementscijfers (88,67%) en een aanzienlijk hogere winstmanipulatie (88,15%). Deze verschillen suggereren dat Indonesische governance-mechanismen relatief effectiever zijn, terwijl het formeel sterke governancekader van Maleisië in de praktijk slechts beperkt wordt toegepast bij bedrijven in financiële moeilijkheden. De studie benadrukt dat contextuele factoren zoals de strengheid van de regelgeving en de concentratie van eigendom een ??grotere invloed hebben dan formele naleving, en onderstreept het belang van het internaliseren van integriteit in plaats van het toevoegen van structurele bestuurslagen.
Co-Authors Basyiruddin Nur Ivan Yudianto Sri Mulyani