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All Journal Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi dan Bisnis Digital (MINISTAL) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Bangsa Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Maisyatuna
Benius, Benius
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Analisis Faktor Faktor Yang Mempengaruhi Pendapatan Pedagang Benius, Benius; Raysharie, Puput Iswandiyah; Leonardo, Andreas; Febriani, Angelia; Verensia, Dhea Ananda; Pardede, Jovita Eklesia; Nayoan, Keren Fiona; Pertiwi, Lieka; Sutrisno, Risky; Putri, Saskia Mariana
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 1 (2024): JIMB - VOLUME 7 NOMOR 1 MEI 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i1.25116

Abstract

Pemasukan pedagang terpengaruh oleh beragam variabel. X1, modal perusahaan, X2, tingkat pendidikan, X3, lama usaha, X4, jam kerja, serta Y, pendapatan pedagang, menjadi faktor yang dirinci menyeluruh dalam penelitian ini dengan menggunakan pendekatan tinjauan pustaka. Dengan memanfaatkan metode ini, penelitian ini berupaya memberikan pemahaman komprehensif tentang hubungan rumit antara variabel-variabel ini, sehingga berkontribusi pada eksplorasi yang berbeda-beda terhadap faktor-faktor penentu yang berdampak pada hasil keuangan para pedagang.
Strengthening Fiscal Independence: The Role of Regional Original Revenue and Research-Based Budget Priorities in Funding Central Kalimantan's RPJMD Program for Inclusive Welfare Aryanto, Sastori; Zakiah, Wiwin; Benius, Benius
Jurnal Ekonomi dan Bisnis Digital Vol. 5 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v5i1.15896

Abstract

Fiscal autonomy is a fundamental prerequisite for regions to implement sustainable and equitable development. This article analyzes strategies for strengthening the fiscal autonomy of Central Kalimantan Province (Kalteng) by focusing on optimizing Local Own-Source Revenue (PAD) and implementing research-based budget priorities to fund programs in the Regional Medium-Term Development Plan (RPJMD). This research uses a qualitative approach with a case study method, through secondary data analysis from Regional Budget (APBD) documents, RPJMD, and related literature. The findings indicate that Central Kalimantan's revenue structure still depends on central government transfers, with a relatively limited contribution from PAD. Potential PAD sources such as local taxes, levies, and natural resource management have not been maximized. Furthermore, the budgeting process has not fully internalized research evidence as a basis for setting priorities, potentially leading to inefficiencies. This article proposes an integrative strategic framework covering: (1) diversification and intensification of the PAD base with a green economy approach; (2) strengthening local government fiscal capacity; (3) institutionalization of an Evidence-Based Planning and Budgeting System; and (4) strengthening public accountability and participation.
Causal Structure of Opsen Implementation, Human Resource Capacity, and Local Own-Source Revenue Optimization Dewi, Chandra Meida; Hokum, Alexandra; Benius, 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.v13i6.4646

Abstract

Local governments in Indonesia increasingly adopt digital fiscal innovations to enhance local own-source revenue. The opsen application integrates the collection and reporting of motor vehicle tax and vehicle title transfer fee into regional financial systems. However, despite its implementation across all districts and cities, local own-source revenue performance remains uneven, suggesting that technology alone is insufficient and highlighting the need to examine the role of human resource capacity in optimizing fiscal digitalization. This study aims to analyze the relationships between opsen implementation, human resource capacity, and local own-source revenue optimization. Using a quantitative explanatory approach, data were analyzed with SPSS to examine correlations, regression, and mediating effects among variables. The results indicate that opsen implementation has a significant positive effect on local own-source revenue optimization, both directly and indirectly through human resource capacity. These findings confirm that human resource capacity plays a strategic mediating role in ensuring the effective utilization of fiscal technology. This study contributes to the literature on digital public finance by demonstrating that technological innovation must be accompanied by strong institutional and human resource capacity. The findings provide evidence-based policy recommendations for strengthening local government capacity and enhancing the sustainability of regional fiscal digitalization.
The Effect of Village Funds, Family Hope Program (PKH), Population, and Joint Business Groups (KUBE) on Poverty in Kurun District Gunung Mas Regency Easton, Albert; Hukom, Alexandra; Benius, Benius
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2803

Abstract

This study analyzes the influence of Village Funds, the Family Hope Program, Joint Business Groups, and population growth on poverty reduction in Kurun District, Gunung Mas Regency, Central Kalimantan. Poverty remains a major development challenge despite the implementation of several government programs designed to enhance rural welfare. The research aims to identify the effectiveness of fiscal transfers and empowerment initiatives in improving economic independence and reducing poverty levels. The study employs a quantitative approach with panel data regression to assess secondary data from 13 villages during 2018–2024. The Common Effect Model was selected as the best estimation model based on specification tests. The findings reveal that Village Funds, the Family Hope Program, and Joint Business Groups have a significant negative effect on poverty, demonstrating their roles in enhancing income, infrastructure development, and community empowerment. In contrast, population growth has a significant positive impact, indicating that demographic expansion increases poverty levels when not accompanied by economic growth. The results underscore the importance of integrated policy coordination between fiscal, social, and demographic strategies to achieve sustainable poverty reduction and equitable rural development in Indonesia.
Co-Authors A, Niluh Putu A, Vioni Agatha, Ferty Ahmad Rizani, Ahmad Alexandra Hukom, Alexandra Ari Irawan Aryanto, Sastori Astry Monica Aulia, Syifa Aurelia, Eghydea Kumala Beatris, Diana Berlian, Brigita Betris, Diana Cahnia, Murny Datubara, Kesia Dewi, Chandra Meida Dyah Septia Ningrum Easton, Albert Farida Farida Febriani, Angelia Giopingki, Erwin Heldo, Heldi Hokum, Alexandra Indriasari, Felda Irawan Irawan Jati, Arya Rozaq Premana Khusnul Khotimah Leonardo, Andreas Marbun, Ester Talenta Novjalia Mawardani, Rizka Meilyadina, Yessyka Miar, Miar Michael Jaya, Michael Muhammad Farras Nasrida Nadya Azzahra, Nadya Nasrida, Muhammad Farras Nayoan, Keren Fiona Neneng, Sunaryo Nesya, Olivia Julia Nusan, Yahya Oktavianus Oktavianus Pardede, Jovita Eklesia Pertiwi, Lieka Pratiwi Subianto Pungan, Yudi Puput Iswandyah Raysharie Putri, Saskia Mariana Rahayu, Sapna Raysharie, Puput Iswandiyah Raysharie, Puput Iswandyah Raysharie, Puput Iswaudyah Reyna, Laura Rima Harati Roy, Ignatius Hapiktoran Sabirin Sabirin, Sabirin saputri, tiara Sastra, Dian Sepditami, Yuafni Silaban, Desi Natalia Simamora, Novita Sari Simandalahi, Lusiana Sirait, Adelia Sopiatul Fitriah Subianto, Pratiwi Sukma, Mellyana Noorlhayatie Suluh, Siang I Sutrisno, Risky Takari, Dedi Tamara, Depi Tamil, Yuyun Tesalonika, Donella Cleodora Tiawon, Harin Uke, Rizki Arfandi Verensia, Dhea Ananda Wani, Yesra Yetno Yetno, Yetno Zahra Zahra Zakiah, Wiwin