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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Ilmiah Akuntansi Kesatuan
Ramadhani, Rieska Karunia
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Economics, Econometrics & Finance Education

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Fiscal Decentralization, Expenditure Autonomy as the Mediating Mechanism and Economic Growth: Maqasid Syariah Perspective Ramadhani, Rieska Karunia; Susilo; Bintoro, Nugroho Suryo; Saksono, Lalang
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.v13i5.4222

Abstract

Fiscal decentralization has reshaped Indonesia’s regional governance, aiming to boost economic growth through local autonomy. This study investigates how locally generated revenue and central government transfers influence regional economic growth through expenditure autonomy, emphasizing ethical principles like wealth preservation and public welfare. Using path analysis on data from 38 provinces over 2020-2024, the research examines direct and mediated effects of revenue sources on economic outcomes. Locally generated revenue significantly drives growth, while central transfers only contribute when channelled through strategic spending, with expenditure autonomy mediating both effects. These findings highlight the critical role of targeted budget allocation in maximizing economic impact. The study concludes that aligning fiscal policies with ethical principles can foster equitable development across Indonesia’s diverse regions. Policymakers should reform transfer mechanisms to prioritize performance-based allocations and strengthen local capacity to enhance expenditure efficiency, though limitations like inconsistent data quality and pandemic disruptions suggest caution in generalizing results. Future research could explore sector-specific spending to further optimize decentralization.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MALANG Ramadhani, Rieska Karunia
Jurnal Ilmiah Mahasiswa FEB Vol. 8 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi penerimaan PajakBumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap pendapatan asli daerahKabupaten Malang. Metode yang digunakan dalam penelitian ini adalah metode penelitiankuantitatif deskriptif. Data yang digunakan dalam penelitian ini adalah data sekunder yangdiperoleh dari Badan Pendapatan Daerah Kabupaten Malang dan data promer yang didapatkandari hasil observasi dan wawancara langsung kepada pihak terkait.Hasil penelitian menujukkan bahwa penerimaan PBB-P2 dari tahun 2014 s.d. 2018meningkat secara nominal. Rasio efektivitas penerimaan mendapat kriteria sangat baik.Sedangkan untuk kontribusi terhadap PAD mendapatkan kriteria sedang hingga cukup baik.Efektivitas organisasi sudah berjalan efektif melampaui target RENSTRA yang ada. KontribusiSDM dalam menjalankan tugasnya sudah sesuai dengan pedoman yang berlaku.Kata kunci:Efektivitas, Kontribusi, PAD, Kabupaten Malang
Co-Authors Bintoro, Nugroho Suryo Saksono, Lalang Susilo