Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal RJABM (Research Journal of Accounting and Business Management) Journal of Creative Power and Ambition (JCPA)
Danna Solihin
Universitas Palangka Raya
Economics, Econometrics & Finance

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Kemandirian Fiskal Kota Palangka Raya : Analisis Kemampuan Keuangan Daerah Tahun 2021 - 2024 Danna Solihin
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9013

Abstract

This research aims focuses on examining the financial capacity of Palangka Raya City during  2021–2024 period using the Share, Growth, and Elasticity Index approaches. Regional financial capacity serves as an important indicator in assessing the level of fiscal independence and the extent to which a region can reduce its dependence on central government transfers. The researche relies on secondary data sourced from BPS, BPKAD, and the Palangka Raya City Budget (APBD) documents, which were then analyzed using a descriptive quantitative method. The results indicate that the Share Index of Palangka Raya’s Locally-Generated Revenue (PAD) showed a declining trend from 22.99% in 2021 to 14.08% in 2024, reflecting the relatively low contribution of PAD to total revenue. The PAD Growth Index fluctuated significantly, with a sharp increase in 2021 (60.61%) due to post-pandemic economic recovery, followed by contractions in 2022 (-4.29%) and 2023 (-31.99%), before returning to positive growth in 2024 (5.96%). Meanwhile, the Elasticity Index demonstrates that PAD is still able to respond to economic growth, although its contribution remains relatively small. Overall, the Regional Financial Capacity Index (IKK) averaged only 0.22, placing it in the low category. This finding highlights the city’s strong dependence on central government transfers, indicating that Palangka Raya’s fiscal independence remains far from optimal. The study recommends optimizing PAD through strengthening the tax base, improving regional asset management, and developing leading economic sectors to enhance the city’s fiscal capacity in a sustainable manner.
Green Economy Transition and Sustainable Regional Development in Indonesia: A Systematic Literature Review Tiur Roida Simbolon; Dedi Takari; Suherman; Danna Solihin; Aulya Rahma T
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

The green economy transition has become an essential component of Indonesia's development agenda. However, differences in economic structures, fiscal capacity, institutions, human resources, and ecological conditions have resulted in unequal regional readiness. This study analyzes publication trends, methodological characteristics, major themes, enabling factors, barriers, research gaps, and policy implications of the green economy for sustainable regional development in Indonesia. A systematic literature review was conducted following the PRISMA 2020 guidelines. Literature published between 2015 and 2026 was retrieved from Google Scholar using seven combinations of Indonesian and English keywords. Of the 105 records identified, 27 articles met the inclusion and quality assessment criteria and were included in the final synthesis. The results show that 77.8% of the articles were published between 2023 and 2026, 51.9% employed quantitative approaches, and the regency or city level was the most frequently examined territorial unit. Twenty-four articles were classified as high quality and three as medium quality. Six major themes emerged: circular economy and resource management; regional green economy policy and governance; green finance and fiscal capacity; green growth and regional inequality; natural resource sector and local economic transformation; and energy transition, green jobs, and human development. Institutional capacity, financing, technology, infrastructure, human resources, participation, and local value chains determine regional transition outcomes. The study concludes that green economic policies should be territorially differentiated and place just transition at their core to ensure that economic, environmental, and social benefits are distributed more equitably across Indonesia's regions
Co-Authors Aulya Rahma T Dedi Takari Suherman Tiur Roida Simbolon