Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Siti Arifah
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence Of Regional Original Revenue On Capital Expenditure In Regencies/Cities Of North Sumatera Siti Arifah; Ayu Kurnia Sari; Dito Aditia Darma Nst
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.10292

Abstract

Regional expenditure constitutes financial outlays undertaken by subnational governments (at provincial, regency, or city levels) to fund diverse programs, projects, and activities designed to fulfill societal requirements and execute governmental responsibilities at the local tier. This expenditure encompasses considerable budgetary provisions allocated toward critical sectors including education, health services, infrastructure development, security apparatus, public service delivery, and related domains. The budgetary allocation framework for regional expenditure comprises revenues generated from local sources, intergovernmental transfer mechanisms from the central authority, and supplementary financial resources. These fiscal resources are deployed to support prioritized initiatives and ventures delineated within regional development strategies.The empirical evidence further reveals that jurisdictions demonstrating sustained enhancement in locally-generated revenues exhibit enhanced fiscal sustainability, consequently diminishing reliance upon centrally-administered transfer allocations. However, notable fiscal asymmetries persist across territorial units. Certain regencies and municipalities characterized by modest local revenue generation demonstrate a propensity to dedicate diminished proportions toward capital investment while maintaining heightened dependency on recurrent operational expenditures. The regression analysis yields a positive coefficient estimate for the local revenue variable, exhibiting statistical significance at p < 0.05, thereby indicating that incremental growth in local own-source revenue corresponds with proportional increases in capital expenditure allocation.
PERAN PEMERINTAH DESA DALAM MENINGKATKAN PENDAPATAN MASYARAKAT DI DESA SEI SEMAYANG ayu kurnia sari; Hendra Saputra; Aulia; Siti Arifah
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v4i1.8026

Abstract

Pemerintah desa dapat menyelenggarakan berbagai program, seperti pelatihan keterampilan, penyediaan akses permodalan, dan bantuan bibit/ternak, yang secara langsung berdampak pada peningkatan produktivitas dan pendapatan masyarakat. Menjadi fasilitator yang menjembatani masyarakat dengan pihak luar, seperti pemerintah tingkat atas, swasta, atau lembaga non-pemerintah, untuk mendapatkan dukungan, informasi pasar, dan kemitraan strategis. Dengan peran-peran ini, pemerintah desa tidak hanya meningkatkan pendapatan per kapita, tetapi juga memperkuat ketahanan ekonomi lokal dan mengurangi kemiskinan. Untuk informasi lebih lanjut tentang program dan kebijakan pemerintah desa, Anda dapat merujuk pada Portal Resmi Direktorat Jenderal Bina Pemerintahan Desa Kemendagri atau mencari informasi spesifik melalui situs web pemerintah kabupaten/kota setempat.
Co-Authors Aulia Ayu Kurnia Sari ayu kurnia sari Dito Aditia Darma Nasution Hendra Saputra