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All Journal Jurnal Ilmiah Akuntansi Kesatuan Cakrawala Repositori Imwi Transekonomika : Akuntansi, Bisnis dan Keuangan
Edhi Taqwa
Universitas Tadulako, Indonesia
Economics, Econometrics & Finance

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Analysis of Regional Revenue of Palu City for the 2019-2023 Period Diki Diki; Musdayati Musdayati; Edhi Taqwa; Andi Herman Jaya; Nuryana Haprin; Mmaduabuchi Onwunyi Ugochukwu; Oghenekparobo Ernest Agbogun
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.905

Abstract

Indonesia's regional autonomy policies aim to enhance local fiscal independence, yet most regions, including Palu City, remain heavily dependent on central government transfers. This study analyzes the Local Revenue (Pendapatan Asli Daerah/PAD) of Palu City from 2019 to 2023. The research aims to understand the growth dynamics, contribution, elasticity, and effectiveness of PAD, particularly in the aftermath of the 2018 natural disasters and the Covid-19 pandemic. A quantitative approach was employed using formulas for growth, contribution, elasticity, and effectiveness to analyze secondary data on PAD components. The analysis focused on evaluating fiscal performance and resilience. PAD growth during 2019–2022 showed fluctuations, influenced by the 2018 earthquake, tsunami, and liquefaction, as well as the Covid-19 outbreak in 2021. These events led to decreased tax and retribution contributions and impacted other legitimate revenues. Elasticity analysis revealed that PAD is elastic which indicating that changes in revenue components significantly affect overall local revenue. Budget effectiveness analysis showed that PAD realization consistently met or exceeded targets. The findings highlight the need for diversification of revenue sources to enhance fiscal resilience. High elasticity values suggest that local financial planning must be adaptive to economic and social changes. The Palu City Government is advised to optimize tax and levy collection, explore alternative revenue streams, and build partnerships with the private sector. In anticipation of future shocks, establishing fiscal risk mitigation strategies such as reserve funds are essential. Effective budget management should continue to be prioritized through efficient expenditure practices.
An Analysis of the Determinants of Female Employment on Economic Growth in Central Sulawesi Province, 2015–2024 Ni Luh Listya Dewi; Mohamad Ichwan Tandju; Yohan Yohan; Yunus Sading; Edhi Taqwa
Cakrawala Repositori IMWI 85-96
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

This study examines the effect of female-related indicators on economic growth across regencies/cities in Central Sulawesi Province during 2015–2024. The independent variables include Female Life Expectancy (AHHP), Female Income Contribution (SPP), and Women in Professional Employment (PSTP). The study employs panel data sourced from the Central Statistics Agency and applies panel regression using the Random Effect Model (REM). Model selection is conducted through the Lagrange Multiplier (LM) test and the Hausman test. Hypothesis testing uses a 10 percent significance level. The results show that AHHP has a positive and not significant relationship with economic growth, indicating that improvements in female health have not translated into productive economic activity. SPP has a negative and significant relationship, indicating that increases in women’s income contribution are associated with a decline in economic growth. This finding reflects the concentration of women in low-productivity sectors and the dominant role of male income in driving economic growth. PSTP shows a negative and not significant relationship, indicating that the increase in women in professional employment has not contributed significantly to economic growth. Simultaneously, all independent variables do not have a significant effect on economic growth. The Adjusted R² value of 0.012059 indicates that the model has limited explanatory power. These findings confirm that the role of women in regional economic development remains suboptimal and is influenced by economic structure and labor quality. This study implies that the economic role of women has not been effectively integrated into high-productivity sectors, thereby limiting its impact on economic growth.
The Determinants of Economic Growth in the Central Sulawesi Region of Indonesia Andi Herman Jaya; Patta Tope; Edhi Taqwa
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5050

Abstract

Regional economic growth is an essential indicator of development performance that reflects the effectiveness of regional economic policies. This study examines the determinants of economic growth in Central Sulawesi Province across 13 municipalities and regencies during the period 2014–2024, focusing on population, labor force, investment, consumption per capita, and capital expenditure. The analysis employs a quantitative approach using panel data regression to assess both the joint and individual effects of these variables on regional economic growth. The empirical results indicate that, collectively, population, labor force, investment, consumption per capita, and capital expenditure significantly influence economic growth across the observed regions. In terms of individual effects, population and labor force are found to have negative and positive coefficients, respectively. However, both are statistically insignificant, indicating no meaningful direct impact on economic growth. Investment shows a positive and statistically significant effect, confirming its important role as a key driver of regional economic expansion. Conversely, consumption per capita has a statistically significant negative effect, suggesting that higher consumption levels are associated with lower economic growth in the region. Meanwhile, capital expenditure does not exhibit a statistically significant effect, implying that its current contribution to economic growth remains limited within the study period.
Co-Authors Andi Herman Jaya Diki Diki Mmaduabuchi Onwunyi Ugochukwu Mohamad Ichwan Tandju Musdayati Musdayati Ni Luh Listya Dewi Nuryana Haprin Dj Achmad Oghenekparobo Ernest Agbogun Patta Tope Yohan Yohan Yunus Sading