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All Journal Jurnal Ilmiah Akuntansi Kesatuan Economic and Business Horizon
Maulidia Berlianti
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance

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The Effect of Local Taxes, Special Allocation Funds, and Budget Surplus on Capital Expenditure in Regencies and Cities of South Sulawesi Province Puti Lia Maharani; Sri Hartaty; Maulidia Berlianti
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1477

Abstract

Regional fiscal capacity plays a crucial role in infrastructure investment. This study examined the effect of local taxes, special allocation fund, and budget surplus on capital expenditure in regencies and municipalities in South Sulawesi Province. The research employed a quantitative approach using secondary data obtained from the budget realization reports of 24 local governments during the 2020–2024 period, collected from the audit board of the Republic of Indonesia. Since the population consisted of all regency and municipal governments, a saturated sampling technique was applied, allowing the entire population to serve as the research sample. Panel data regression analysis was conducted using EViews version 13. The findings revealed that local taxes, special allocation fund, and budget surplus each had a positive and statistically significant effect on capital expenditure. Furthermore, the simultaneous test confirmed that the three independent variables jointly exerted a significant influence on capital expenditure across regencies and municipalities in South Sulawesi Province. The findings imply that local governments should strengthen local tax collection, optimize the utilization of special allocation funds, and manage budget surpluses more effectively to increase capital expenditure, improve public infrastructure, enhance service quality, and promote sustainable regional economic development.
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Anita Kusuma Dewi; Maulidia Berlianti; Hardini Ariningrum; Hasiatul Aini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.
Co-Authors Dewi, Anita Kusuma Hardini Ariningrum Hasiatul Aini Puti Lia Maharani Sri Hartaty