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The Effect of Regional Expenditure, Balancing Funds and BPK Audit Findings on Regional Government Financial Performance Indriani, Rima; Komala, Lenda
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.297

Abstract

Performance measurement is a key strategy for local governments in achieving good governance. This study examines the impact of balancing finances, regional expenditures, and Supreme Audit Agency (BPK) audit results on the financial performance of DKI Jakarta’s local government from 2010 to 2016. Secondary data was sourced from DKI Jakarta’s Regional Government Financial Reports and Budget Realization Reports, with the census method used to analyze all budget realization data during the period. Multiple linear regression was applied as the analytical technique. The results indicate that regional spending, balancing funds, and BPK audit findings significantly influence the financial performance of local governments. These findings emphasize the importance of efficient and targeted regional expenditure allocations. Additionally, local governments must address BPK audit findings with urgency to enhance governance and transparency. Utilizing financial data and audit findings as a foundation for decision-making can further strengthen financial management. Managerial implications suggest that local governments should optimize resource allocation and integrate audit results into strategic planning to improve fiscal accountability. By doing so, they can promote effective financial governance, ensuring public funds are used responsibly to achieve development goals and enhance public trust.
Daya Dukung Lingkungan Pertambangan Batugamping di Dusun Geneng, Desa Candirejo, Kapanewon Semin, Kabupaten Gunungkidul, Provinsi Daerah Istimewa Yogyakarta Adhitama, Muhammad Mar’ie; Indriani, Rima; Muhammad, Mahadhika; Elnanda, Michele Jonathan Putra; Syahputra, Tuah Bernas; Hanifah, Luthfi
Prosiding Seminar Nasional Mini Riset Mahasiswa Vol 4, No 1 (2025)
Publisher : Universitas Negeri Gorontalo

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Abstract

Tingginya eksploitasi sumberdaya alam di Daerah Istimewa Yogyakarta telah memicu pertanyaan mengenaidaya dukung lingkungan lahan pertambangan yang semakin tertekan. Penelitian ini mengkaji bagaimanaaktivitas pertambangan batugamping memengaruhi kapasitas lingkungan untuk mewadahi dan menopangkehidupan serta keberlanjutan lingkungan di wilayah tersebut. Studi ini berupaya mengembangkan modelpenilaian daya dukung lahan pertambangan yang holistik. Untuk itu, dalam penelitian ini akan ditentukan harkatdan ranking penggunaan lahan pertambangan dengan menggunakan Analytic Hierarchy Process (AHP).Perangkingan didasarkan pada tiga komponen lingkungan yaitu geofisik-kimia, biotik, dan sosial yangdidalamnya mencakup tujuh parameter yaitu kemiringan lereng, curah hujan, tekstur tanah, banjir ataugenangan, jarak terhadap sungai, tutupan vegetasi, dan jarak jalan utama. Hasil penelitian diperoleh bahwa lahanpertambangan batugamping di Dusun Geneng, Desa Candirejo, Kapanewon Semin, Kabupaten Gunungkidul,Daerah Istimewa Yogyakarta berstatus daya dukung lingkungan kelas III (daya dukung sedang) dan kelas IV(daya dukung baik). Status daya dukung lingkungan sedang hingga baik menunjukkan bahwa kawasan memilikikemampuan untuk mendukung aktivitas pemanfaatan lahan sebagai lahan pertambangan, namun masih terdapatsejumlah faktor pembatas yang perlu diperhatikan dalam perencanaan dan pengelolaan wilayah karena tingkatkerentanan gangguan hidrogeometeorologis yang relatif tinggi.
THE THE PERSPECTIVE OF BATIK WRITERS ON THE USE OF DYES AT THE GIRILOYO BATIK CENTRE, WUKIRSARI VILLAGE, IMOGIRI DISTRICT, BANTUL REGENCY, SPECIAL REGION OF YOGYAKARTA Indriani, Rima; Adisty, Priskila; Primananda, Rizka
SERUNAI Vol. 5 No. 1 (2025): SERUNAI
Publisher : IDFoS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63019/serunai.v5i1.87

Abstract

This study aims to examine the perspectives of batik artisans at the Giriloyo Batik Center regarding the use of dyes, both natural and synthetic, as well as their impact on the environment, health, and the sustainability of batik culture. The Giriloyo Batik Center, as one of the traditional batik centers in the Special Region of Yogyakarta, has local values and traditions that continue to be preserved by the artisans. Using a descriptive qualitative approach, data was collected through in-depth interviews, observations, and document studies. The research findings indicate that the choice of dyes used by batik artisans is not only influenced by aesthetic factors and production efficiency but also by an understanding of the long-term impacts on the environment and health. Some batik makers are beginning to switch to natural dyes, as they are considered more environmentally friendly and supportive of preserving traditional values. However, challenges remain regarding the availability of materials, longer production processes, and color durability. This study highlights the importance of education and support for environmentally friendly dyeing practices to ensure the sustainability of the local batik industry.