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All Journal Jurnal Equity Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Law, Administration, and Social Science Jurnalku Equity
Chaerani, Eva Yunadia
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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REGIONAL REVENUES, AUDIT OPINIONS, LOCAL GOVERNMENT FINANCIAL PERFORMANCE: THE MODERATING ROLE OF CAPITAL EXPENDITURE Chaerani, Eva Yunadia; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.2064

Abstract

The existence of regional autonomy policies causes regional governments to have their respective authorities in administering government. It encourages increased performance and accountability. In addition, the Covid-19 outbreak that has hit has made people increasingly pay attention to the performance of local governments. This research examines the factors influencing the financial performance of local governments in districts/cities in South Sulawesi. The independent variables used are regional revenue and audit opinion. This study also aims to investigate the effect of capital expenditure as a moderator in the connection between the independent and dependent variables. This study employs secondary data from www.djpk.kemenkeu.go.id and https://e-ppid.bpk.go.id/, as well as multiple linear regression analytic approaches. This research finds that regional revenue significantly negatively affects local government financial performance. In addition, audit opinions significantly positively influence financial performance. However, capital expenditure does not have a moderating role in these two relationships.
Kebijakan Dan Penerapan Green Building Di Indonesia: Suatu Tinjauan Chaerani, Eva Yunadia; Firmansyah, Amrie
Jurnalku Vol 4 No 1 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i1.674

Abstract

This research aims to discuss green office policies and implementation in Indonesia. Green Office is a system that focuses on the efficient use of resources in office management. This research was conducted using qualitative methods with a literature review approach. The literature review included regulatory studies, journal articles, and news related to implementing green offices. Based on the research results, it was concluded that in Indonesia, green offices have been widely implemented but are still focused on urban areas. The implementation of green offices still has many challenges to be realized on a massive scale in Indonesia. Therefore, strategic, comprehensive and integrated policies are needed to implement green offices in Indonesia. This research completes a literature review on government policies relating to sustainability issues in Indonesia. Penelitian ini bertujuan untuk membahas kebijakan dan penerapan green office di Indonesia. Green office  merupakan suatu sistem yang berfokus pada efisiensi penggunaan sumber daya pada pengelolaan perkantoran. Penelitian ini dilakukan dengan menggunakan metode kualitatif dengan pendekatan literature review. Literature review yang dilakukan mencakup telaah regulasi, artikel jurnal, dan berita terkait penerapan green office. Berdasarkan hasil penelitian disimpulkan bahwa di Indonesia, green office telah banyak di lakukan, namun masih berpusat pada area perkotaan. Penerapan green office masih memiliki banyak tantangan untuk bisa diwujudkan secara masif di Indonesia. Oleh karena itu, kebijakan yang strategis, menyeluruh, serta terintegrasi dibutuhkan untuk menerapkan green office secara menyeluruh di Indonesia. Penelitian ini melengkapi ulasan literatur yang berkaitan dengan kebijakan Pemerintah yang berkaitan dengan isu keberlanjutan di Indonesia.
Performance of Local Government Determinants in Indonesia: The Moderating Role of Government Internal Control System Chaerani, Eva Yunadia; Wibowo, Puji
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10282

Abstract

The purpose of this research is to examine the impact of the level of corruption, the level of independence, and audit findings on local government achievement, by considering the maturity of the government internal control system (SPIP) as a moderating variable.  This research uses a quantitative approach with ordinal logistic regression analysis techniques. The total research sample consists of 33 Indonesian provinces in the period 2018-2022. The results showed that the level of independence had a positive impact and audit findings had a negative impact on the performance of sub-national governments, while the level of corruption had no effect on local government performance. In addition, SPIP maturity does not moderate the association between the explanatory variables and the explained variable. This study suggests that the central government needs to fulfill periodic SPIP maturity assessments by local governments and conduct evaluations of the SPIP maturity assessment. Local governments are also advised to strengthen the role of the inspectorate and be more optimal in reviewing sources of revenue. Keywords: Local Government Performance; Level of Corruption; Level of Independence; Audit Findings; SPIP maturity.
Evaluasi Laporan Keberlanjutan Sektor Perbankan Atas Standar Global Rerporting Initiative (GRI) 200: Pendekatan Analisis Konten Chaerani, Eva Yunadia; Juliyanto, Dwi; Firmansyah, Amrie
Journal of Law, Administration, and Social Science Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i2.740

Abstract

Isu berkelanjutan semakin marak digaungkan di seluruh dunia. Terkait dengan hal tersebut, aktivitas ekonomi yang dilakukan oleh berbagai organisasi perlu mempertimbangkan dampak lingkungan maupun sosial yang dihasilkan. Global Reporting Initiative (GRI) Standar 200 mencakup kerangka kerja yang digunakan perusahaan dalam melaporkan kinerja ekonomi dari perusahaan termasuk kaitannya dengan pembangunan berkelanjutan. Penelitian ini bertujuan untuk menganalisis konten-konten dalam laporan keberlanjutan perusahaan yang terkait dengan pengungkapan GRI 200 kinerja ekonomi. Penelitian ini menggunakan data berupa laporan keberlanjutan pada lima perusahaan sektor perbankan tahun 2022. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis berupa analisis konten. Secara umum, seluruh perusahaan yang dijadikan sampel telah menyajikan pengungkapan terkait GRI 200 kinerja keuangan. Namun demikian, tidak semua item pengungkapan yang ada dalam standar GRI 200 diungkapkan oleh perusahaan. Perusahaan maupun OJK selaku pembuat kebijakan pada sektor perbankan perlu lebih memfokuskan pada penerapan standar GRI agar laporan keberlanjutan dapat lebih berguna bagi pembaca dan pemangku kepentingan.
Performance of Local Government Determinants in Indonesia: The Moderating Role of Government Internal Control System Chaerani, Eva Yunadia; Wibowo, Puji
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10282

Abstract

The purpose of this research is to examine the impact of the level of corruption, the level of independence, and audit findings on local government achievement, by considering the maturity of the government internal control system (SPIP) as a moderating variable.  This research uses a quantitative approach with ordinal logistic regression analysis techniques. The total research sample consists of 33 Indonesian provinces in the period 2018-2022. The results showed that the level of independence had a positive impact and audit findings had a negative impact on the performance of sub-national governments, while the level of corruption had no effect on local government performance. In addition, SPIP maturity does not moderate the association between the explanatory variables and the explained variable. This study suggests that the central government needs to fulfill periodic SPIP maturity assessments by local governments and conduct evaluations of the SPIP maturity assessment. Local governments are also advised to strengthen the role of the inspectorate and be more optimal in reviewing sources of revenue. Keywords: Local Government Performance; Level of Corruption; Level of Independence; Audit Findings; SPIP maturity.
Co-Authors Amrie Firmansyah Juliyanto, Dwi Puji Wibowo