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The Effects of Gross Regional Domestic Product and Regional Expenditure on Local Revenue with Unemployment Moderation Wendelina Paulina Faubun; Elsyan R. Marlissa; Transna Putra Urip
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i2.4393

Abstract

Purpose: This study examines the effect of Gross Regional Domestic Product (GRDP) and regional expenditure on local own-source revenue (PAD) in Pegunungan Bintang Regency over the 2010-2024 period, and tests whether the Open Unemployment Rate or localy Tingkat Pengangguran Terbuka (TPT) moderates these relationships. Research Methodology: Using annual secondary time-series data spanning fifteen years, obtained from regional budget realization reports and the Central Statistics Agency, the study applied multiple linear regression and moderated regression analysis, estimated in SPSS after classical assumption testing, with the type of moderation classified following Baron and Kenny's criteria. Results: GRDP and regional expenditure each had a positive and significant effect on local own-source revenue, and the open unemployment rate itself had a significant effect on revenue. The interaction terms confirmed that the unemployment rate significantly moderates both relationships, in each case as a quasi, or partial, moderator, since the direct effects of GRDP and regional expenditure remained significant even after the interaction terms were introduced. Conclusions: Economic growth and regional spending both feed into local revenue capacity in Pegunungan Bintang Regency, but the strength of that conversion depends on labor market conditions. Limitations: The single-region, time-series design and the two-variable model restrict how far the findings can be generalized. Contributions: The study extends fiscal federalism and labor market theory to a remote, mountainous Papuan regency and offers a moderation-based account of local revenue determinants rarely tested in this setting.
Regional Financial Independence and Audit Opinion Quality Effects on Capital Expenditure in Papua Putra Agung Dwijaya; Elsyan R. Marlissa; Yundy Hafizrianda
Studi Ekonomi dan Kebijakan Publik Vol 4 No 2 (2026): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i2.7113

Abstract

Purpose: This study examines the effect of regional financial performance, proxied by regional financial independence, and financial report quality, proxied by the audit opinion of Indonesia's Supreme Audit Agency or Badan Pemeriksa Keuangan (BPK), on capital expenditure among regencies and cities in Papua Province, individually and jointly.Research Methodology: The study used secondary panel data covering 8 regencies and 1 city in Papua Province over the 2019-2024 period, drawn from BPK audit reports on regional government financial statements, yielding 54 observations. Data were analyzed with panel data regression, selected among the common effect, fixed effect, and random effect specifications through the Chow, Hausman, and Lagrange Multiplier tests, followed by classical assumption testing and hypothesis testing using EViews.Results: Regional financial independence had a negative and significant effect on capital expenditure, financial report quality had a positive but not significant effect, and the two variables jointly did not have a significant effect, explaining only a small share of the variation in capital expenditure.Conclusions: Rising fiscal independence in Papua's regencies and cities has not translated into higher capital spending, a pattern consistent with agency-theory concerns about how additional own-source revenue is used.Limitations: The two-variable model, the nine-region sample, and the six-year window limit the explanatory power and generalizability of the findings.Contributions: The study extends agency theory to a fiscally distinctive Papuan setting and identifies capital expenditure determinants that warrant further investigation beyond financial independence and audit opinion.
Development Strategy for Hamadi Beach Tourist Attraction by the Jayapura City Tourism Office Zulfina Fajriaty; Elsyan R. Marlissa; Halomoan Hutajulu
Review of Multidisciplinary Academic and Practice Studies Vol 1 No 1 (2024): February
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rmaps.v1i1.575

Abstract

Purpose: This study analyzes the readiness of the four tourism components at Hamadi Beach, evaluates its strategic position through internal and external factor analysis, and formulates sustainable development strategies for the Jayapura City Tourism Office. Methodology: A descriptive qualitative approach was employed, with data collected through observation, interviews, questionnaires, and documentation. The data were analyzed using the Miles and Huberman interactive model and Strengths, Weaknesses,Opportunities, and Threats (SWOT) analysis based on the Internal and External Factor Analysis Summary matrices, while validity was ensured through triangulation. Results: Development remains suboptimal, particularly in facilities and ancillary services, though the destination scores a positive internal difference of 0.10 and a positive external difference of 0.30, placing it in Quadrant I, which calls for an aggressive, growth-oriented strategy. Conclusions: Hamadi Beach possesses strong natural and cultural assets that justify prioritized investment in facility upgrading, digital promotion, community-based cultural tourism, and institutional strengthening. Limitations: The single-site case design and the scoring-based SWOT procedure limit generalization and preclude formal statistical inference. Contributions: The study integrates the 4A tourism framework with a quantified Internal and External Factor Analysis Summary (IFAS-EFAS)-based Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis in the underexplored context of Hamadi Beach, Papua.