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All Journal International Journal of Education, Social Studies, And Management (IJESSM) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Fajar Gustiawaty Dewi
University of Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE IMPACT OF POLITICAL TIES, FAMILY OWNERSHIP AND BOARD POSITIONS ON GOOD GOVERNANCE: A LITERATURE REVIEW Agustina Wahyu Widyaningrum; Fajar Gustiawaty Dewi; Usep Syaipudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.951

Abstract

This article explores the evolution of corporate governance in Indonesia through literature review approach. The article accentuates the pivotal role of political connections in surmounting external challenges, while vigilantly recognizing potential risks, such as manipulated financial reporting aligned with the interests of controlling shareholders. Within the realm of family-owned enterprises, where familial influence often permeates key leadership roles, the centralized nature of family ownership introduces complexities in decision-making, necessitating a careful examination of policy quality to attain organizational objectives. In its conclusion, the study also underscores the perpetual necessity for transparent practices, stringent regulatory enforcement, and ethical governance. The intricate interplay between ownership structures, political affiliations, and corporate performance emerges as a crucial focal point for fostering enduring prosperity and resilience within the landscape of Indonesian businesses.
Determinants of Local Government Financial Independence: A Literature Review Sisca Mia Astuti; Fajar Gustiawaty Dewi; Pigo Nauli
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.943

Abstract

This study aims to examine the determinants of local government financial independence in Indonesia by synthesizing empirical evidence from recent studies published between 2021 and 2025. Local government financial independence is a key objective of fiscal decentralization, reflecting the ability of regional governments to finance public services and development activities through locally generated revenue while reducing dependence on central government transfers. This study focuses on five main determinants frequently discussed in the literature, namely local taxes, investment, government size, population, and intergovernmental transfers. A narrative literature review approach is employed to analyze and compare findings from fifteen selected empirical studies that investigate these variables across different regional contexts in Indonesia. The results indicate that local taxes consistently have a positive and significant effect on financial independence, highlighting their importance as a sustainable source of local revenue. Intergovernmental transfers are also found to support financial independence in the short term. In contrast, the effects of investment, government size, and population remain mixed and context-dependent, suggesting the influence of governance quality, demographic structure, and regional characteristics. This study contributes to the literature by providing an integrated understanding of recent findings and identifying research gaps that may guide future empirical research and policy formulation aimed at strengthening local government financial independence.
The Effect of Integrity, Local Own-Source Revenue, and Intergovernmental Transfers on the Efficiency of Local Government Expenditure Nafilah Shofa Azzahra; Fajar Gustiawaty Dewi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.955

Abstract

This study examines the efficiency of local government expenditure in Lampung Province and analyzes the effects of integrity, local own-source revenue (PAD), and intergovernmental transfers on expenditure efficiency. Using financial data from 15 regencies and municipalities during the 2021–2024 period, the study employs Data Envelopment Analysis (DEA) with Constant Returns to Scale (CRS) and Variable Returns to Scale (VRS) approaches to measure technical and scale efficiency, followed by multiple linear regression analysis to identify determinant factors. The DEA results reveal that only North Lampung Regency achieves full efficiency, while most local governments operate below the efficiency frontier, indicating substantial potential for improvement through better input utilization and scale adjustment. Regression results indicate that integrity does not have a significant effect on expenditure efficiency, suggesting that perceptual governance indicators alone are insufficient to explain efficiency variations. Local own-source revenue (PAD) shows a significant negative effect on expenditure efficiency, implying that higher fiscal capacity may encourage expenditure expansion that is not accompanied by proportional output gains. Meanwhile, intergovernmental transfers do not significantly affect efficiency due to their mandatory nature and limited flexibility. Overall, the findings highlight that expenditure efficiency is driven more by technical and structural aspects of budget management such as planning, control, and evaluation than by revenue size alone. Strengthening fiscal discipline and managerial capacity is therefore essential to improve local government spending efficiency.
Co-Authors Agustina Wahyu Widyaningrum Nafilah Shofa Azzahra Pigo Nauli Sisca Mia Astuti Usep Syaipudin