Analisis penggunaan Benford’s Law dalam mendeteksi anomali realisasi belanja daerah incumbent Pilkada serentak 2024

Murdiansyah, Isnan ORCID: https://orcid.org/0000-0002-1825-0097, Alamsyah, Ahmad Fahrudin and Choiruddin, Muhammad Nanang Analisis penggunaan Benford’s Law dalam mendeteksi anomali realisasi belanja daerah incumbent Pilkada serentak 2024. Research Report. Lembaga penelitian dan pengabdian kepada masyarakat (LP2M), Malang. (Unpublished)

Text Laporan Penelitian Seminar Hasil Isnan SBK 2025 (14 desember 2025).pdf Restricted to Repository staff only Download (5MB)

Abstract

Simultaneous regional elections (Pilkada) in Indonesia are often accompanied by indications of misuse of the Regional Budget (APBD) by incumbent regional heads running for re-election. This study aims to analyze potential deviations or anomalies in regional spending realization using a digital-based Benford's Law approach. Benford's Law is able to identify deviant digit distribution patterns in numerical data, which can indicate manipulation in financial reports. The focus of this study is grant spending, social assistance, personnel spending, and capital expenditures in the 2022-2024 Regional Budget (APBD) in regions with incumbents running for re-election in the 2024 Simultaneous Regional Elections. The study uses quantitative methods with primary analysis based on Benford's Law, involving the Chi-Square test, Z-Test, and Mean Absolute Deviation (MAD). APBD realization report data were collected from 269 incumbent regions, selected using purposive sampling. The results of the first-digit test, the second-digit test, and the first-two-digit test indicate that Benford's law analysis can detect anomalies in the regional spending realization of incumbents running again in the 2024 simultaneous regional elections.

Item Type:	Research (Research Report)
Keywords:	2024 Simultaneous Regional Elections; Benford's Law, regional spending realization anomalies, Incumbent
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150110 Governmental Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions:	Biro Administrasi Akademik, dan Kemahasiswaan Biro Administrasi Umum, Perencanaan, dan Keuangan Faculty of Economics > Department of Islamic Banking (Diploma III)
Depositing User:	Isnan Murdiansyah
Date Deposited:	31 Dec 2025 14:59

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