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Andi Chairil Furqan
Universitas Tadulako, Palu, Indonesia
Economics, Econometrics & Finance

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The Role of the Government Internal Control Apparatus (APIP) and Corruption Control Strategy in Increasing Regional Original Revenue (PAD) in Indonesia Zainuddin Zainuddin; Andi Chairil Furqan
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.v9i1.9066

Abstract

Regional Original Revenue (PAD) plays a vital role in ensuring regional fiscal independence, yet many local governments in Indonesia still rely heavily on central transfers. This study aims to analyze the role of the Government Internal Control Apparatus (APIP) and corruption control strategies in improving PAD, as well as to identify the most affected PAD components. Using a quantitative research method with local government data from 2022 and a total of 534 observations at the provincial, regency, and city levels, this study employs simple linear regression analysis. The findings reveal that the role of APIP and effective corruption control strategies significantly and positively affect the increase of PAD. Specifically, regional taxes and other legitimate local revenues show consistent improvement, while regional levies and segregated regional wealth management exhibit insignificant influence from the tested variables. These results underscore the importance of strengthening APIP’s supervisory function and implementing integrated anti-corruption measures to enhance accountability and optimize regional revenue management. The study concludes that effective internal control and corruption prevention are essential for fiscal independence, and recommends future research using multi-year panel data and moderation variables for deeper analysis.
The Role of the Implementation of the Regional Government Information System (SIPD) in Achieving Regional Financial Performance Through the Efficiency of Regional Financial Management Sahabudin Sahabudin; Andi Chairil Furqan
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.v9i1.9067

Abstract

Effective regional financial performance reflects efficient financial management supported by an integrated information system. This study aims to examine the effect of regional financial management efficiency on regional financial performance, with the implementation of the Regional Government Information System (SIPD) as a mediating variable. A quantitative approach was employed, involving 229 respondents from Regional Apparatus Organizations (OPD). Data were analyzed using multiple linear regression and moderation tests. The results indicate that regional financial management efficiency significantly affects regional financial performance. Furthermore, the implementation of SIPD was found to moderate the relationship between these variables. These findings highlight the importance of utilizing information technology to enhance accountability and effectiveness in regional financial management. The study is limited by its regional scope and the quantitative method applied. Therefore, future research is recommended to adopt a mixed-method approach and include a broader regional coverage to obtain more comprehensive results.
Co-Authors Sahabudin Sahabudin Zainuddin Zainuddin