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All Journal Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi
Mukhtaruddin
Universitas Muhammadiyah Aceh
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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GOVERNANCE AND ACCOUNTABILITY OF SPECIAL AUTONOMY FUNDS : EVIDENCE FROM ACEH, INDONESIA Mukhtaruddin
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 2 No 1 (2025): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v2i1.31

Abstract

This study investigates the governance and accountability of Special Autonomy Funds (SAF) in Aceh, Indonesia, a post-conflict region with significant fiscal transfers following the 2005 Helsinki peace agreement. Using a mixed-methods design, combining interviews, focus groups, surveys, and secondary data analysis, the research examines institutional frameworks, implementation outcomes, and the role of civil society in fund oversight. Findings reveal persistent weaknesses in governance structures, including overlapping institutional mandates, limited regulatory enforcement, and political interference that undermines alignment between policy objectives and development outcomes. Quantitative evidence indicates that nearly 30% of SAF-funded projects failed to achieve intended goals, while qualitative insights highlight exclusion of civil society organizations from decision-making processes, contributing to weak accountability. Nevertheless, case studies of participatory initiatives in health and environmental programs demonstrate the potential of inclusive governance and digital monitoring to improve transparency and citizen trust. This study contributes to the literature on public financial management by emphasizing the importance of context-specific approaches to governance in post-conflict regions. It underscores the necessity of strengthening legal frameworks, clarifying institutional responsibilities, and fostering civil society engagement. The findings provide both theoretical insights into accountability mechanisms and practical recommendations for policymakers seeking to enhance the effectiveness of special fiscal transfers in decentralized systems.
DIGITAL LENDING, HOUSEHOLD DEBT, AND FINANCIAL VULNERABILITY EVIDENCE FROM INDONESIA Zikrillah; Luthfiar Ramiady; Mukhtaruddin
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.128

Abstract

Digital lending has rapidly expanded financial inclusion in Indonesia while simultaneously raising concerns over rising household indebtedness and financial vulnerability. Despite growing empirical attention, existing studies primarily examine individual borrowers and rarely distinguish between licensed fintech lending and illegal online lending, leaving the household as the fundamental economic decision-making unit largely unexplored. This study develops a dual-channel model of digital lending-induced household financial vulnerability by integrating behavioral and structural perspectives within a unified analytical framework. Using a cross-sectional household survey complemented by secondary data from the Financial Services Authority (OJK) and Statistics Indonesia (BPS), the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) with mediation, moderation, and robustness analyses to examine the relationships among digital lending exposure, household debt structure, behavioral propensity, digital financial literacy, and financial vulnerability. The proposed framework distinguishes between legal and illegal digital lending while incorporating household-level behavioral and institutional mechanisms that have received limited attention in previous research. The empirical findings are expected to clarify whether digital lending exposure increases household financial vulnerability through both behavioral and structural pathways, whether digital financial literacy exerts a nonlinear moderating effect, and whether illegal digital lending generates significantly greater financial vulnerability than licensed fintech lending. The study contributes to the household debt literature by extending multidimensional financial vulnerability theory to a fintech-dominated emerging economy and provides policy implications for strengthening macroprudential surveillance through household-level debt monitoring and differentiated regulatory interventions targeting both legal and illegal digital lending markets.
Co-Authors Luthfiar Ramiady Zikrillah