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All Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Popoola, Oluwatoyin Muse Johnson
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Humanities Economics, Econometrics & Finance

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Uneven Development Principles in Geo-Map Perspective: How Does Infrastructure Play a Role in Crushing the Poverty in the Special Region of Yogyakarta? Ratnadewati, Ainina; Samudro, Bhimo Rizky; Widiastuti, Nur; Popoola, Oluwatoyin Muse Johnson
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 25, No 1 (2024): JEP 2024
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v25i1.23641

Abstract

The purpose of this study is to determine the relationship between the existence of regional infrastructure and the number of poor people and to know the distribution of infrastructure in each district/city in the Special Region of Yogyakarta (DIY). The data used is a primary data crosssection derived from Village Potential Data Collection (Q-Podes). This study uses two methods, namely, Ordinary Least Square Regression, to determine the relationship between variables and Geo-Map Orange Data Mining to determine the distribution and equitable distribution of infrastructure. Empirical results show that areas with electricity sources from the State Electricity Company (PLN), Information and communication infrastructure, trade and service infrastructure, agricultural infrastructure, and good sanitation can reduce the number of poor people. However, drainage infrastructure, cultural and health education infrastructure, and transportation infrastructure have not been able to reduce the number of poor people in DIY. In addition, the occurrence of uneven development, which is seen in the uneven infrastructure in each region, is also an inhibiting factor in reducing the number of poor people in DIY.
Leveraging Expertise for Digitalizing Indonesian Public Sector Performance Audits Mahsun, Mohamad; Popoola, Oluwatoyin Muse Johnson
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.13137

Abstract

Global digital transformation is reshaping audit practices through technologies such as data analytics, artificial intelligence, and automation that enhance accuracy, efficiency, and scope. This study explores Indonesian auditors' perspectives and experiences regarding audit digitalization, particularly in the context of public sector performance audits. This qualitative research employs semi-structured interviews with 8 auditors from audit firms, analyzed using Braun and Clarke's thematic analysis approach. The study examines auditors' understanding of perceived benefits, encountered obstacles, required new skills, and necessary support for integrating digital technologies into audit activities. Findings reveal that audit digitalization offers significant benefits in efficiency, accuracy, and transparency, yet implementation faces challenges including limited human resources, poor data quality, and high costs. Auditors require both technical and non-technical skills, along with training and infrastructure support from audit firms. For the public sector, digitalization holds substantial potential for strengthening accountability and enabling data-driven policymaking. However, challenges such as bureaucratic barriers, inadequate data integration, and limited information systems infrastructure must be addressed. This study provides valuable insights and practical recommendations to support the digitalization of Indonesian public sector performance audits, ultimately enhancing the effectiveness and efficiency of public resource utilization.
Uneven Development Principles in Geo-Map Perspective: How Does Infrastructure Play a Role in Crushing the Poverty in the Special Region of Yogyakarta? Ratnadewati, Ainina; Samudro, Bhimo Rizky; Widiastuti, Nur; Popoola, Oluwatoyin Muse Johnson
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 25, No 1 (2024): JEP 2024
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v25i1.23641

Abstract

The purpose of this study is to determine the relationship between the existence of regional infrastructure and the number of poor people and to know the distribution of infrastructure in each district/city in the Special Region of Yogyakarta (DIY). The data used is a primary data crosssection derived from Village Potential Data Collection (Q-Podes). This study uses two methods, namely, Ordinary Least Square Regression, to determine the relationship between variables and Geo-Map Orange Data Mining to determine the distribution and equitable distribution of infrastructure. Empirical results show that areas with electricity sources from the State Electricity Company (PLN), Information and communication infrastructure, trade and service infrastructure, agricultural infrastructure, and good sanitation can reduce the number of poor people. However, drainage infrastructure, cultural and health education infrastructure, and transportation infrastructure have not been able to reduce the number of poor people in DIY. In addition, the occurrence of uneven development, which is seen in the uneven infrastructure in each region, is also an inhibiting factor in reducing the number of poor people in DIY.
Co-Authors Bhimo Rizky Samudro, Bhimo Rizky Mahsun, Mohamad Nur Widiastuti Ratnadewati, Ainina