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All Journal Journal of Applied Finance & Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Yudistira, Fajar Gilang
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Humanities Economics, Econometrics & Finance Social Sciences

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BUDGET POLITICS IN DISASTER RISK REDUCTION: EVIDENCE FROM LOCAL GOVERNMENTS IN INDONESIA Lamato, Valisa Ananta; Furqan, Andi Chairil; Paranoan, Selmita; Yudistira, Fajar Gilang
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.13442

Abstract

Regions in Indonesia face high disaster risks due to the country’s geological and geographical conditions. The urgency of disaster management has become an increasingly global concern, making it essential to ensure adequate financing to support mitigation efforts and reduce future impacts and losses. This study aims to analyze the role of budgeting across various government functions in mitigating disaster risks. A quantitative approach is employed, using secondary data from provincial, regency, and city governments in Indonesia during the 2018–2022 period. The total sample includes 363 local governments with 1,815 observations. Data were obtained from the National Disaster Management Agency (NDMA), the Ministry of Finance, Statistics Indonesia (BPS), and the Ministry of Home Affairs. Data analysis was conducted using a multiple linear regression model with a random effect approach to examine the effect of budget allocation on the Disaster Risk Index (DRI). The findings show that budgets allocated to public order and safety, economic, environmental, and health functions contribute to reducing disaster risks in Indonesia. Meanwhile, budgets for general public services, culture, tourism and religion, education, social protection, as well as housing and public facilities, do not show a contribution to disaster mitigation. These findings underscore the importance of strengthening budget allocations for functions proven to be effective, as well as the need to evaluate and enhance the relevance of other functions to better support a comprehensive disaster mitigation system. Local governments also need to improve cross-sectoral integration and adopt data-driven approaches in budget planning to sustainably strengthen regional resilience.
Peran Pengendalian Internal dalam Mewujudkan Keberlanjutan Keuangan Pemerintah Daerah di Indonesia Paundanan, Grayesta; Tenripada, Tenripada; Yunia, Latifah Sukmawati; Furqan, Andi Chairil; Yudistira, Fajar Gilang
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.93-106

Abstract

This study examines the differentiated impacts of the Government Internal Control System (SPIP) and the Regional Government Internal Supervisory Apparatus (APIP) on local government financial sustainability in Indonesia. Using secondary data from 2,690 observations of provincial, city, and regency governments during 2018–2022, this study employs multiple regression analysis. The findings show that APIP has a significant positive effect on efficiency and effectiveness, but a significant negative effect on equity in financial management. In contrast, SPIP is found to significantly influence only the efficiency dimension. This study contributes novel empirical evidence that internal control mechanisms do not affect financial sustainability uniformly, but instead play differentiated roles across efficiency, effectiveness, and equity dimensions. By integrating Agency Theory and Legitimacy Theory, this study provides a clearer theoretical explanation of how APIP and SPIP address agency problems and legitimacy pressures in local government financial management. The results suggest that while APIP enhances resource optimization, it faces challenges in ensuring equitable fund distribution. Therefore, local government financial sustainability can be strengthened through targeted optimization of SPIP and reinforcement of APIP’s supervisory role, particularly in promoting distributive justice.
Co-Authors Furqan, Andi Chairil Lamato, Valisa Ananta Paundanan, Grayesta Selmita Paranoan Tenripada, Tenripada Yunia, Latifah Sukmawati