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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Benius
Universitas Palangka Raya, Indonesia
Economics, Econometrics & Finance

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Implementation of SIPD in Regional Financial Management: Evidence from Murung Raya Regency Maximilianus Aditya Hersadjati; Irawan; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4462

Abstract

This study aims to analyze the application of the regional government information system in enhancing the effectiveness and efficiency of financial management and administration. The regional government information system is a national digital system designed to integrate the entire regional financial cycle from planning, budgeting, execution, and reporting to evaluation. Using a mixed methods approach, this research combines quantitative analysis of regional budget, budget realization reports, and regional government information system metadata with qualitative analysis through interviews, observations, and questionnaires based on the DeLone & McLean model. The findings indicate that regional government information system implementation significantly contributes to improving expenditure realization accuracy, consistency between planning and budgeting documents, and reporting efficiency. The average user perception score for system quality reached 4.2, with performance impact rated very good (4.4). However, technical challenges such as server instability and limited digital human resources remain barriers to optimal implementation. This research reinforces the relevance of Musgrave’s theory on fiscal allocation efficiency and the DeLone & McLean model in evaluating public information systems.
Effectiveness and Efficiency of Regional Budget Performance: Evidence from North Barito Regency (2020–2024) Renny Indah Purnama Sari; Sunaryo N. Tuah; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4517

Abstract

This study analyzes the effectiveness and efficiency of the implementation of the regional revenue and expenditure budget in North Barito Regency from 2020 to 2024. Using a descriptive quantitative approach and longitudinal analysis, the research evaluates fiscal performance based on key indicators: revenue realization, expenditure absorption, and budget composition. The findings reveal that the average effectiveness ratio of locally generated revenue reached 98.26%, indicating strong performance and surpassing targets in 2024. Meanwhile, the efficiency ratio of regional expenditure remained consistently above 99%, reflecting disciplined budget execution. However, the composition of spending was dominated by operational expenditures, particularly personnel costs, which accounted for over 40% of total spending. Capital expenditure fluctuated and peaked in 2023 yet remained below optimal levels for long-term development impact. The study identifies persistent fiscal deficits each year, offset by increasing net financing, with the highest budget financing surplus recorded in 2024. These trends suggest both potential efficiency and weaknesses in planning and absorption. The research concludes that while regional revenue and expenditure budget implementation in North Barito is relatively effective and efficient, structural challenges remain.
Fiscal Transfers and Community Economic Welfare: Evidence from Murung District Sari Damayanti; Sunaryo N. Tuah; Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4521

Abstract

Indonesia’s fiscal decentralization provides village funds and tax revenue sharing funds to strengthen village autonomy, support public services, and enhance community economic welfare. This study examines the impact of village fund allocation, village fund, and tax revenue sharing funds on the economic welfare of communities across 13 villages in Murung District, Murung Raya Regency, from 2020 to 2024. Using a quantitative explanatory approach, the research applies descriptive and inferential statistical methods, including validity and reliability tests, multiple linear regression, and significance testing. The findings reveal that fund allocation, village fund, and tax revenue sharing funds significantly influence key indicators of economic welfare, such as household income, access to clean water, and the growth of active micro-enterprises. Among these, village funds emerge as the most dominant variable, contributing directly to economic participation and service access. The regression model demonstrates strong predictive power. These results align with theories of fiscal decentralization, public finance allocation, and welfare economics emphasizing the role of targeted fiscal transfers in reducing inequality and enhancing local development. The study recommends optimizing sharing funds for productive programs, integrating fiscal planning with SDGs and performance indicators, and strengthening governance, transparency, and community participation.
The Effect of Exchange Rates, India’s GDP, and Global Price Fluctuations on Indonesia’s CPO Exports to India Benius; Rambu Anarki; Puput Iswandyah Raysharie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4693

Abstract

Indonesia’s crude palm oil plays a vital role in global vegetable oil markets, with India consistently ranking as one of its main importers amid dynamic macroeconomic conditions. This study examines how exchange rates, India’s GDP, and international CPO prices affect Indonesia’s crude palm oil exports to India from 1994–2024. Using a quantitative approach with time-series data, secondary sources were obtained from the Central Bureau of Statistics, UN Comtrade, and the World Bank. Classical assumption tests and multiple linear regression were performed using Stata. The results show that the IDR exchange rate has a positive and significant effect on crude palm oil export volumes, indicating that depreciation improves export competitiveness. In contrast, India’s GDP has a negative and significant effect, suggesting that economic growth is associated with import diversification and substitution toward domestic vegetable oils. International CPO prices exhibit a positive but insignificant effect, reflecting relatively inelastic demand in India’s food industry. The F-test confirms that all variables jointly influence exports, with the model explaining 66.44% of export variation. The study highlights the crucial role of exchange rates and the paradoxical impact of India’s economic growth, implying that Indonesia should diversify markets, strengthen trade negotiations, and improve production efficiency.
Co-Authors Irawan Maximilianus Aditya Hersadjati Puput Iswandyah Raysharie Rambu Anarki Renny Indah Purnama Sari Sari Damayanti Sunaryo N. Tuah