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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Kompetif Jurnal Ilmu Manajemen Advantage Jurnal Ekonomi dan Binsis
Omar Farrakhan Tampubolon
Universitas Gadjah Mada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Regional Fiscal Landscape : Examing the Dynamics of District Balance in the Context of Regional Development Rineliana Rineliana; Yohanisti Yohanisti; Dahlan Tampubolon; Omar Farrakhan Tampubolon
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1046

Abstract

This research analyzes the dynamics of Indragiri Hulu Regency's financial balance sheet for 2019-2024 and its regional development implications. This study uses a quantitative descriptive approach to examine trends, composition, and economic performance based on solvency ratios and fiscal independence. The results show a shift in asset structure from liquid to illiquid assets, with fixed assets reaching 90.05% by 2024. Significant decreases occurred in current assets by 48.22% (2024) and cash equivalents by 85.95% (2024). Solvency ratios are excellent, with a debt-to-asset ratio below 1% and no long-term liabilities, but fiscal independence remains low (8.2%-11.5%). The Local Revenue Effectiveness Ratio is considered adequate (101.2%), while the financial efficiency ratio is less efficient (100.8%). The research recommends strengthening cash management, adopting asset performance management, reforming receivables management, diversifying revenue, and developing innovative financing strategies to enhance fiscal sustainability and support regional development.
IMPLIKASI KESEHATAN FISKAL DAERAH TERHADAP EKUITAS NERACA KEUANGAN KABUPATEN KAMPAR 2020 - 2024 Edi Susanto; Rineliana Rineliana; Yohanisti Yohanisti; Prayetno Prayetno; Omar Farrakhan Tampubolon
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): JTransformasi Akuntansi dan Keuangan: Tata Kelola, Digitalisasi, Integritas Pel
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2525

Abstract

This study examines Regional Fiscal Health (RFH) and its impact on the Balance Sheet Equity of the Kampar Regency Government from 2020 to 2024. Using a quantitative descriptive approach with secondary data from Budget Realization Reports and Regional Balance Sheets, the analysis employs descriptive ratio calculation and Pearson Correlation to test the relationship between Real Budget Deficit (X) and Regional Equity (Y). Findings categorize Kampar's RFH as Moderately Healthy with High Caution, constrained by low fiscal independence and high personnel costs despite successful deficit control. The study confirms a strong negative correlation between Real Budget Deficit and Regional Equity, validating that structural deficits directly erode regional net wealth and weaken long-term solvency. While liquidity remains sound, increasing solvency ratios signal caution. The study recommends urgent structural budget reform focusing on local revenue generation and personnel expenditure efficiency. Consistent deficit control is essential for strengthening Regional Equity and ensuring sustainable fiscal management.
Regional Fiscal Dynamics: The Influence of Local Revenue and Transfer Receipts on Capital Expenditure Rineliana Rineliana; Edi Susanto; Agung Gunawan; Omar Farrakhan Tampubolon; Dahlan Tampubolon
Jurnal Ilmu Manajemen Advantage Vol. 9 No. 2 (2025): December 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v9i2.1557

Abstract

This study aims to comprehensively analyze the influence of various regional income types (PAD, DAU, DBH, and Non-Physical DAK) on capital expenditure allocation across districts/cities in Riau Province. This study uses secondary data, including DAU, PAD, Non-Physical DAK, DBH, and Capital Expenditure, from BPKAD and the Directorate General of Treasury of Riau Province. Data collection uses documentation from the websites of the Directorate General of Fiscal Balance, BPKAD, and the Directorate General of Treasury of Riau Province. The development of various types of income across districts/cities in Riau Province showed a positive trend during the study period, with DBH making a significant contribution, reflecting the region's rich natural resources. The trend and growth of capital expenditure in district/city governments in Riau Province fluctuated but generally increased. However, its proportion to total regional spending is still relatively low. DBH has the most significant influence on capital expenditure in districts/cities in Riau Province, followed by DAU, PAD, and Non-Physical DAK (not significant). The high impact of DBH and DAU on capital expenditure indicates a high fiscal dependence of regional governments on central government transfers for financing infrastructure development.
MITIGASI RISIKO MANAJEMEN KONSERVASI EKOWISATA MANGROVE PESISIR MELALUI SINERGI TATA KELOLA KOLABORATIF Puji A. Irvan; Yohanisti Yohanisti; Rineliana Rineliana; Agung Gunawan; Omar Farrakhan Tampubolon
Jurnal Daya Saing Vol. 11 No. 3 (2025): Transformasi Manajemen, Kepemimpinan, dan Pemasaran Digital di Era Ekonomi Mod
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i3.2524

Abstract

Dumai faces a strategic dilemma in managing its Mangrove Port Ecotourism. Negative externalities from the port area and the CPO industry pose a threat to the sustainability of the mangrove ecosystem. This study examines the impact of Industrial Negative Impacts (DNI) and Collaborative Governance Quality (CGQ) on Conservation Strategy Effectiveness (CSE), and investigates CGQ's mediating mechanism using a mixed-methods explanatory sequential design. Quantitative data from 100 respondents were analyzed using multiple linear regression and Bootstrap mediation tests, while qualitative data from 10 key informants deepened the understanding of governance failure mechanisms. Results show that TKK has a significant positive effect on ESK (β = 0.567), while DNI has a significant adverse effect (β = - 0.321), with a coefficient of determination of R² = 0.683. The critical finding is evidence of complete mediation: DNI does not directly damage ESK, but rather through destroying TKK mechanisms, specifically, trust-building, shared understanding, and commitment to process dimensions. Weakness in local regulatory availability (x = 2.90) exacerbates conditions by enabling powerful actors to defect without effective sanctions being imposed unilaterally. This research contributes theoretically by demonstrating that strategic failure stems from the inability to maintain collaborative platform integrity under conflict-of-interest pressures. The Dumai City Government needs to reformulate CSR into a mandatory conservation partnership, establish an independent Coordinating Body, and prioritize investment in trust rebuilding as a key risk mitigation strategy for conservation sustainability.
Co-Authors Agung Gunawan Agung Gunawan Dahlan Tampubolon Edi Susanto Edi Susanto Prayetno Prayetno Puji A. Irvan Rineliana, R. Yohanisti Yohanisti Yohanisti Yohanisti Yohanisti Yohanisti