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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Bisnis dan Keuangan
Makaliwe, Willem A.
Unknown Affiliation
Economics, Econometrics & Finance

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Efektivitas Kebijakan Desentralisasi Fiskal pada Pertumbuhan Ekonomi dan Ketimpangan Pendapatan Antardaerah Madakarah, Nafiriair Yufan; Makaliwe, Willem A.
Jurnal Manajemen Bisnis dan Keuangan Vol 4 No 2 (2023): Oktober 2023
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v4i2.132

Abstract

The implementation of fiscal decentralization in Indonesia has been running for more than 20 years. The government implemented fiscal decentralization policies in overcoming development problems. However, its implementation still raises various issues, including the high dependency of regional governments on transfer funds, while the level of corruption in regional heads is relatively high. The research aims to determine the effectiveness of fiscal decentralization policies on economic growth and income inequality using descriptive quantitative analysis, spatial, and panel data regression. Based on the analysis, 4 provinces are considered effective, 16 provinces are quite effective, and 14 provinces are less effective in implementing their fiscal decentralization policies. 20 out of 34 provinces were considered to have been implemented well, so it was concluded that fiscal decentralization policies were generally implemented relatively effectively in 34 provinces. This is evidenced by the regression analysis that balancing funds, DBH, DAU, and DAK have a positive effect on economic growth, while income inequality has a significant negative effect on decreasing the value of the Gini ratio.
The Impact of the Implementation of the Merit System on Independence, Justice and Transparency as KPK Law Enforcement Officers: Before and After Changes to the KPK Law Regarding Rewards and Punishments Bahiyyah, Saidul; Makaliwe, Willem A.
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6628

Abstract

This study aims to determine whether there is a relationship between the implementation of the merit system and the professionalism, commitment, competence, and objectivity of KPK investigators, and to determine the differences in professionalism, commitment, competence, and objectivity of KPK investigators before and after the implementation of the merit system. To this end, this study used a mixed research approach, distributing questionnaires and conducting interviews with several KPK employees. The planned number of respondents was 92 people, but only 60 people returned questionnaires that were eligible for analysis (response rate 65%). Hypothesis testing was conducted using non-parametric statistics Spearman Rank correlation and Wilcoxon difference test. Regression and also Qualitative Sequential Analysis were conducted to confirm the results. The results prove that the implementation of the merit system has a significant positive impact on aspects of professionalism, commitment, competence, and objectivity. This study also contributes to the consideration of policy formulation in an effort to improve the professionalism, commitment, competence, and objectivity of KPK law enforcement officers.
Co-Authors Bahiyyah, Saidul Madakarah, Nafiriair Yufan