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All Journal Jurnal Ilmu Perbankan dan Keuangan Syariah Golden Ratio of Mapping Idea and Literature Format
Rian Risendy
Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Analysis of the Performance of Regional Original Revenue in Morowali Regency Yulita Mahmud; Rian Risendy
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i2.2000

Abstract

Regional autonomy requires local governments to possess adequate financial capacity to support sustainable development. Local Own-Source Revenue (PAD) serves as a key indicator in assessing financial performance and the level of fiscal independence. This study aims to analyze the performance of PAD in Kabupaten Morowali during the 2020–2024 period and examine its impact on regional development, particularly in infrastructure, public services, and community welfare. This research employs a descriptive qualitative method, with data collected through in-depth interviews, observation, documentation, and analysis of the Regional Budget Realization Reports (LRA). The findings indicate that PAD performance shows an increasing trend, especially in 2023 and 2024, reflected in high effectiveness and growth ratios. However, the level of fiscal independence remains fluctuating and, in certain years, demonstrates dependence on intergovernmental transfer funds. The improvement in PAD has contributed positively to regional development, particularly in financing infrastructure and enhancing the quality of public services, although the impact has not been evenly distributed. Supporting factors for PAD optimization include strong regional economic potential, industrial sector growth, and local government commitment. Meanwhile, inhibiting factors consist of limited human resources, low taxpayer compliance, and reliance on transfer revenues. In conclusion, PAD plays a strategic role in supporting regional development; however, improvements in management quality and revenue collection efficiency are necessary to strengthen fiscal independence.
The influence of financial technology, social environment, and financial attitudes on the financial behavior of PSDKU UNTAD Morowali Erwan Sastrawan Farid; Tiara; Munawarah; Rian Risendy; Nini Andriani
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 2 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i2.340.322-338

Abstract

Studi This study aims to determine the effect of financial technology, social environment, and financial attitudes on the financial behavior of UNTAD Morowali PSDKU students. The type of research used in the study is quantitative. The research method uses non probability sampling with purposive sampling technique. The data collection technique used a questionnaire. The population used in this study were UNTAD Morowali PSDKU students. The sample taken was 50 respondents. The data analysis technique used multiple linear regression with the help of SPSS version 25. The results showed that 1) based on the results of the F test, it shows that financial technology variables, social environment, and financial attitudes have a positive and significant effect on the financial behavior of PSDKU UNTAD Morowali students. 2) Financial technology variables have a positive and significant effect on the financial behavior of PSDKU UNTAD Morowali students 3) The social environment variable has a positive and insignificant coefficients value, which means that the social environment has no role in the financial behavior of PSDKU UNTAD Morowali students. 4) The financial attitude variable has a positive and insignificant coefficients value, which means that financial attitudes have no role in the financial behavior of PSDKU UNTAD Morowali students
Co-Authors Erwan Sastrawan Munawarah Nini Andriani Tiara Yulita Mahmud