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All Journal Jurnal Ilmiah Akuntansi Kesatuan Transekonomika : Akuntansi, Bisnis dan Keuangan
Andi Herman Jaya
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.
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 Diki Diki Edhi Taqwa Mmaduabuchi Onwunyi Ugochukwu Musdayati Musdayati Nuryana Haprin Dj Achmad Oghenekparobo Ernest Agbogun Patta Tope