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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Accounting and Finance Management (JAFM) Economics and Business Journal Journal of Applied Accounting Jurnal Riset Akuntansi International Journal of Economics, Management and Accounting
Muhammad Iqbal
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA DI INDONESIA Annisa, Andi Nur; Abdullah, Muhammad Ikbal; Iqbal, Muhammad; Yamin, Nina Yusnita
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 This study aims to determine and analyze simultaneously and partially the influence of local government characteristics on the financial performance of local governments by using a proxy of the characteristics of local governments, namely the size of the regional government, balance funds, and regional spending. The population in this study is the regencies/cities in Indonesia in 2016 as many as 504. The sampling technique used purposive sampling and obtained a sample of 207. The data analysis technique used multiple regression analysis. Based on the results of the study found that simultaneously the characteristics of local governments affect the financial performance of local governments. The size of the regional government, balance funds, and regional expenditure have a partial effect on the financial performance of local governments.
The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia Yopi Loves; Andi Chairil Furqan; Nina Yusnita Yamin; Muhamad Iqbal
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1080

Abstract

This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election. Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
The Influence of Village Apparatus Competence, Clarity of Budget Targets, Internal Control System and Siskeudes on Village Fund Management Accountability Permadi Suryawan, Bayu; Paranoan, Selmita; Yamin, Nina Yusnita; Iqbal, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.240

Abstract

The large amount of village funds that go to the village government makes it prone to misuse. Therefore, the community demands good accountability in managing village funds. The aim of this research is to determine the influence of the competence of village officials, clarity of budget targets, internal control systems and siskeudes on accountability in managing village funds. The research was carried out in all villages in the Pamona brother’s region, Poso Regency. The method used in this research is a quantitative method with primary data obtained from 110 respondents who filled in the questionnaire. The results obtained in the research show that the competence of village officials and clarity of budget targets do not affect the accountability of village fund management. Meanwhile, the internal control system and siskeudes variables influence the accountability of village fund management.
Land And Building Tax Capabilities In Escalating Regional Original Income Misbahul Aulia; Selmita Paranoan; Chalarce Totanan; Muhammad Iqbal
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8337

Abstract

This research aims to analyze the capability of Land and Building Tax (PBB) in increasing Local Own-Source Revenue (PAD) in Donggala Regency. This research employs a quantitative approach with descriptive and analytical designs. The data used are PBB and PAD data for the last five years, from 2019 to 2023, obtained from the Regional Revenue Agency of Donggala Regency. The research results indicate that the potential of PBB in Donggala Regency has not been optimal, with a negative potential percentage in 2023. The effectiveness of PBB collection during the research period shows fluctuations, with the best performance in 2019 and 2021, but experiencing a significant decrease in 2022. This research concludes that the regional government needs to implement various strategic efforts to enhance the capability of PBB, such as updating tax object data, improving technology-based administrative services, and providing education to the public. It is expected that increasing the capability of PBB can provide a more significant contribution to PAD and support sustainable regional development.
The Impact of Accountability and Transparency of Government Financial Reports on the Achievement of SDGs 2 in Indonesia Fitria Ramadhani; Muhammad Iqbal; Jurana Jurana; Rudy Usman
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3927

Abstract

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.
Individual, Social, and Workplace Perspectives: Trends in the Misuse of Local Government Assets Muhammad Iqbal; Rahma Masdar; Muhammad Din; Masruddin Masruddin; Yuldi Mile; Daud Ruranto Buntulabi; Andi Mappanyukki
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3346

Abstract

Fraud in public-sector asset management has traditionally been explained primarily through individual-level factors, while the influence of organizational and social contexts has received comparatively limited attention. This study examines how rationalization, peer influence, moral intensity, and the psychosocial work environment jointly shape fraud propensity in local government asset management. A quantitative survey was conducted among asset management officials from 39 provincial government work units in Central Sulawesi, Indonesia. Using purposive sampling, 114 valid responses were collected and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The analysis demonstrates that rationalization and peer influence significantly increase fraud propensity, whereas moral intensity and a favorable psychosocial work environment reduce employees’ tendency to engage in fraudulent behavior. In addition, rationalization negatively affects the psychosocial work environment, while moral intensity contributes positively to employees’ perceptions of workplace psychosocial conditions. These results extend conventional fraud literature by integrating Fraud Triangle Theory and Attribution Theory, demonstrating that fraud propensity is shaped not only by individual cognitive processes but also by social influences and organizational conditions. The findings highlight the importance of strengthening psychosocial workplace conditions, ethical awareness, and positive peer relationships as complementary strategies for reducing fraud risk in public-sector asset management.
The Influence of Accountability and Transparency of Government Financial Reports on The Achievement of Sustainable Development Goals (SDGS 11) in Indonesia Astrid Astrid; Muhammad Iqbal; Femilia Zahra; Rudy Usman
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.369

Abstract

This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
The Influence of Government Financial Report Accountability on The Achievement of SDGS 1 in Indonesia Sella Sella; Muhammad Iqbal; Mustamin Mustamin; Andi Chairil Furqan
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.371

Abstract

This study aims to analyze the effect of government financial report accountability on the achievement of Sustainable Development Goals (SDGs) 1 in Indonesia. The study used secondary data obtained from the Central Statistics Agency (BPS) and the Supreme Audit Agency (BPK). The study sample consisted of 456 local governments with an observation period of 2021–2022, resulting in 912 observations. The analytical method used was panel data regression with the Generalized Least Squares (GLS) approach and the Random Effects Model (REM). The results showed that government financial report accountability has a positive and significant effect on the achievement of SDG 1. The coefficient value of 0.645 with a significance level of 0.000 indicates that the better the level of local government accountability, the higher the achievement of poverty alleviation. This study proves that transparent, accountable, and effective financial governance can support the success of government programs in improving public welfare and accelerating the achievement of sustainable development in Indonesia.
Co-Authors Abdullah, Muhammad Ikbal Andi Chairil Furqan Andi Mappanyukki Annisa, Andi Nur Astrid Astrid Chalarce Totanan Daud Ruranto Buntulabi Femilia Zahra Fitria Ramadhani Masruddin Masruddin Misbahul Aulia Muhammad Din mustamin mustamin Nina Yusnita Yamin Nurdin, Jurana Permadi Suryawan, Bayu Rahma Masdar Rudy Usman Rudy Usman Sella Sella Selmita Paranoan Selmita Paranoan Yopi Loves Yuldi Mile