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Determinants of Capital Expenditure in Indonesia: A Comprehensive Review of Economic, and Institutional Factors Novi Sahillawardi; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/hmqhv004

Abstract

Capital investment or capital expenditure plays a vital role in supporting economic growth, especially in developing countries such as Indonesia. Capital expenditure includes spending on fixed assets, such as infrastructure, production facilities, and technology, which are the foundation for long-term sustainable development. In the Indonesian context, the priority of capital expenditure is directed towards accelerating infrastructure development, reducing inequality between regions, and increasing global competitiveness. However, challenges in optimizing this expenditure arise due to the lack of comprehensive understanding of the factors that influence it. At the local level, the relationship between the community as the principal and the government as the agent in resource management is crucial. The sub-district government has a strategic role in public services, infrastructure maintenance, and absorption of community aspirations. To increase public trust, responsible, transparent, and accountable management is needed. Collaboration between the community and the sub-district government is expected to encourage shared prosperity, with steps such as routine reporting, community empowerment, increasing the competence of the apparatus, and utilizing information technology. This literature highlights the importance of capital investment and resource governance at the local level as fundamental elements in strengthening inclusive and sustainable economic development.
Literature Review of Factors Affecting Capital Expenditure in Indonesia Siti Aminah; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/yretej36

Abstract

This study reviews various research on the impact of financial variables on capital expenditure across different regions in Indonesia. The variables investigated include General Allocation Funds (DAU), Regional Original Income (PAD), Special Allocation Funds (DAK), and Profit Sharing Funds (DBH). The research primarily uses secondary data from financial reports, including the Realization Report of the Regional Budget (APBD) and financial statements from regional governments. Methods used across the studies include multiple regression analysis, moderated regression analysis, and panel data models with various statistical tests such as the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that DAU and PAD generally have a positive impact on capital expenditure, while the effects of DAK and DBH vary, with some studies showing positive impacts and others indicating negligible or negative effects. The moderating factor of Remaining Over Budget Financing (SILPA) presents mixed results. The reviewed studies highlight a gap in comparative analysis across different regions and suggest a need for further exploration of the interaction between economic conditions and financial variables, as well as the impact of long-term economic cycles on capital expenditure. Addressing these gaps could enhance understanding and inform more effective fiscal management and resource allocation strategies.
Scoping Review of Elasticity and Tax Effort of Hotel and Restaurant Taxes on Regional GDRP in Indonesia Siti Aulia Azmi; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/rjvjf512

Abstract

Hotel and restaurant tax is one of the sources of Local Revenue (PAD) that has a strategic role in regional economic development. This study aims to review the literature related to the collection mechanism, challenges, and impact of hotel and restaurant tax on the growth of the tourism sector and the regional economy. The results of the literature review indicate that this tax not only functions as a fiscal instrument to increase regional revenue, but also as a regulatory tool in managing the hotel and culinary sectors. However, various challenges such as low levels of tax compliance, weak supervision, and the potential for tax leakage are still obstacles in optimizing regional tax revenues. Therefore, a balanced policy is needed between increasing the effectiveness of tax collection and providing incentives for business actors so that this sector continues to develop sustainably. With a good tax management system, hotel and restaurant tax can contribute significantly to driving local economic growth and supporting more inclusive and sustainable regional development.
Analysis of Growth Rate, Effectiveness, Potential, and Contribution of Advertising Tax to Regional Original Revenue (PAD) in Mataram City at 2019-2023: Scoping Literature Review Addini Nurizzati; Abdul Manan; Siti Fatimah
Media for Empowerment, Mobilization, and Innovation in Research & Community Vol. 1 No. 1 (2025): January-June
Publisher : Future Tecno-Science Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/xhjbk339

Abstract

This study is a literature review study that aims to examine and analyze various research results related to the growth rate, effectiveness, potential, and contribution of advertising tax to Regional Original Income (PAD) in various regions, with the main focus on Mataram City. Advertising tax as part of regional taxes has a strategic role in supporting regional financing, but its contribution to total PAD is still often found to be relatively low. This study was conducted by reviewing nine relevant previous studies, using a thematic analysis approach to the findings, methods, and conclusions of each study. The results of the study indicate that the effectiveness of advertising tax tends to be high in several regions, but its contribution to PAD is still relatively low. The potential for advertising tax revenue has not been fully utilized, due to weak supervision, lack of tax object data collection, and suboptimality in determining advertising rental values. By identifying common patterns and challenges that often arise, this study provides recommendations for strengthening regulations, developing technology-based collection systems, and increasing institutional capacity in order to optimize advertising tax as a source of PAD.
The Ritual Calendar of South Aceh, Indonesia Manan, Abdul
Jurnal Ilmiah Peuradeun Vol. 5 No. 1 (2017): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v5i1.120

Abstract

This research explores the relations between the so-called normative Islam-as laid down in the canonical texts of the Qur’ān and hadīth-and the ways in which these normative ideas, perceptions and values are expressed in rituals in the society concerned. It pays particular attention to the ways in which the latter forms of ritual expression entail a culturally specific adaptation and valorization of the trans-cultural representations laid down in these Islamic text corpora and to the ways in which-according to local understanding and exegesis-these ritual actions generate a reproduction of the social relationships and their moral foundation in the society concerned. In-depth discussions had been conducted with the participants about the symbols, meanings and values, which they attach to these actions as to their effectiveness in achieving particular social, religious, political and moral aims besides a systematic survey of relevant published sources has complemented this field research. The meticulous examination of the village ritual calendar shows that three different perspectives on this social and moral order prevail: a traditional adat perspective, the historical Islamic perspective, and the modernist Islamic perspective. This attributes to Aneuk Jamee a complex dynamic socio-religious identity within the field of Indonesian cultures.
An Overview of Inclusive Education in Eastern Aceh, Indonesia: What do the Educational Elements Say? A. Muchsin, Misri; Pratiwi, Siti Habsari; Salasiyah, Cut Intan; Manan, Abdul; Kamarullah, Kamarullah
Jurnal Ilmiah Peuradeun Vol. 10 No. 2 (2022): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v10i2.631

Abstract

Children with disabilities indeed are encouraged to have equal status in education with the normal ones. However, some domains may face particular challenges. Our article explores the insights of current inclusive education in eastern Aceh – Kabupaten Aceh Timur, Kabupaten Aceh Tamiang, and Kota Langsa – by discovering the views of 104 participants (students, teachers, principals, and officials of educational departments) on inclusive education. By applying a qualitative approach, we integrated a descriptive method through the distribution of questionnaires and interviews. Further, we analyzed the data in data reduction, display, and conclusion drawing stages. All students – both regular and disabled - had no problems sharing the same classroom, including the teachers and other school facilities, although some disabled thought that their school should have specific needs for them. Meanwhile, the officials had no strong power to support the development of inclusive education, while several schools may model inclusivity based on their school policy. Maximizing existing special education teachers, socializing the disabled’ needs to earn the rights for education within communities, and establishing special education centers at the university level, may contribute to the lack of inclusive education development in those regions.
Hukum Islam dalam Bingkai Pluralisme Bangsa: Persoalan Masa Kini dan Harapan Masa Depan Manan, Abdul
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 42 No 2 (2008)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v42i2.261

Abstract

Saat ini, perkembangan hukum Islam semakin baik. Dalam Undang-Undang No. 25 Tahun 2000 tentang Program Pembangunan Nasional Tahun 2000-2004 dikemukakan bahwa arah kebijakan hukum yaitu menata kembali sistem hukum nasional yang menyeluruh dan terpadu dengan mengakui dan menghormati hukum agama yang dianut masyarakat. Kesempatan ini belum bisa dipergunakan oleh ummat Islam secara maksimal, sebab masih ada faktor penghambat yang mesti harus diselesaikan oleh ummat Islam sendiri. Apabila faktor-faktor penghambat hukum Islam itu dapat dihilangkan, maka eksistensi hukum Islam dalam pluralisme bangsa akan tetap eksis.
Analysis of The Need for Green Open Spaces in Reducing CO2 Carbon Dioxide Emissions in the Bahteramas Hospital Area of Southeast Sulawesi Province Aindo, Nur Rezki; Indriyani, Lies; Manan, Abdul; Gandri, La; Sahindomi Bana
Journal of Soilscape and Agriculture Vol. 2 No. 1 (2023): September 2023
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jsa.v2i1.429

Abstract

This study aims to determine CO2 emissions resulting from transportation sources, residents, electricity and the ability   of green open spaces (RTH) to reduce CO2 gas emissions in the Bahteramas Hospital Area. This research was conducted in December 2022-January 2023 at Bahteramas Baruga Hospital, Kendari City, Southeast Sulawesi Province. The results showed that the highest CO2 emission load was generated from the use of electricity with a total of 54,119 kg/day, then population emissions were 4,933 kg/day, while the lowest emission load was generated from CO2 transportation emissions of 4,437 kg/day. The total emission generated in the Bahteramas Hospital Area is 63,489 kg /day. The ability   of green open space to reduce CO2 emissions is 8,399 kg/day so that it still has residual CO2 emissions that have not been able to be absorbed by the existing green open space of 55,090 kg/ day.
Peusijuek Ritual in the Perspectives of Local Acehnese Cultural Wisdom Education Ridwan, Ridwan; Manan, Abdul
Jurnal Pendidikan Sosiologi dan Humaniora Vol 16, No 2 (2025): October 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/j-psh.v16i2.88703

Abstract

This study aims to analyze the educational values and symbolic meanings in the peusijuek ritual. This study uses a qualitative descriptive method with research instruments; meticulous observation and in-depth interviews with religious figures, traditional figures, and youths. The results of the study indicate that the educational value in the peusijuek ritual is a medium for gluing social relations, resolving disputes, strengthening kinship, and integrating the interests of the Acehnese people, as well as a medium for controlling balance and inner satisfaction in community relations. Symbolic meanings in the peusijuek ritual are; first, the general meaning of the material symbol in the form of the material used implies the transfer of the nature of objects to humans in the peusijuek ritual as a sign of gratitude, sharing happiness, and strengthening success. Second, the special meaning of the place where the betel is placed is like the earth of God, sticky rice as a glue, candied coconut as a sweetener, rice and paddy symbolize prosperity, plain flour mixed with water symbolizes coolness, a bundle of leaves symbolizes harmony in one bundle, a basin symbolizes income, and a food cover is like the sky that covers the earth.
Study On Waste Management In Makale Market And Its Impact On The Community In Tana Toraja Regency -, Roland Tandiongan; Abdul Manan; La Ode Siwi; Muhammad Saleh Qadri
International Journal of Technology and Education Research Vol. 3 No. 03 (2025): July - September, International Journal of Technology and Education Research (
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i03.2064

Abstract

Waste management is a very serious environmental problem faced by Indonesian society due to the increasing amount of waste generated in Indonesia. The purpose of this study was to determine or evaluate waste management at Makale Market and its impact on the community in Tana Toraja Regency. This study used several methods: cluster technique was used to group traders who would become samples, the Slovin formula was used to determine the number of samples to be studied, and descriptive analysis was used to analyse waste management at the market by market managers, trader behaviour, and the impact on the surrounding community by collecting data through observation, interviews, documentation, and literature study. The results of the study show that waste management at Makale Market does not yet meet the criteria (SNI 19-2454-2002) in terms of containment (organic and inorganic waste is still mixed), collection (there is a collection schedule), transfer (transfer is carried out every day), management (no recycling is carried out), and final disposal (the equipment used is adequate). The impact on the community (discomfort) requires the Tana Toraja Regency Environmental Agency to provide more full support for waste management, especially at Makale Market in Tana Toraja Regency, South Sulawesi.
Co-Authors -, Roland Tandiongan A. Muchsin, Misri A. Rasyid, Saifuddin Abd. Razak Abdul Hadi Abdul Karim Abdul Karim Abubakar, Al Yasa' Achmad Munadjat, Achmad Adawiyah, Baiq Safitri Rabiah Addini Nurizzati Adelin Hakim Agus Junaidi Agusrinal Agustiani, Eka Aindo, Nur Rezki Akbar, Muzaki Alamsyah AB Aldi Rahman Alfi, Alfi Hermawati Waskita Sari Ali Hasan, Nurhayati Almadania, Niswana Alvinda, Salsa Billa Amiruddin Amiruddin An Nur, Ibbadurahman Andi Safrizal Andik Kurniawan Ansori, Zaini Anwar Anwar Anwar Daud Anwar Daud Aprianti, Vina Apriliani, Nurma Ardha Nur Mustofa Arimbawa, I Gede ariyati, Yannik Armiadi Musa AS, Nasruddin Ash Shiddiqi, Muhammad Aslam Nur Asnawi Muslem Asramid Yasin Asyura Atiqoh Zummah Auni, Luthfi Ayu Afita Sari Azis, Mohd. Azizah Azizah Azura, Nur Azzahra, Indira Salsavina A’dawiyah, Didah Rabi’atul A’yun, Qurrota A’yun B. Busaini, B. Bahdad Bahdad, Bahdad Baiq Ismiwati Bana, Sahindomi Bayu Kurniawan Bte Salman, Nola Fibriyani Cecep Kusmana Chahyani, Rani Chalis, M. Champion, Ibrahim Chatarina Umbul Wahyuni Christin Tiara Revita, Natalia Cut Intan Salasiyah Cut Putroe Yuliana Daeng , Akung Damayanti, Apriatun Dapawole, Michelia Alba Dara Yusnida Dedi Erawadi Dellita Sari, Nurriza Dwi Dery Rimasa Devi Septia Putri Beauty Dewi Fitriani DEWI FITRIANI Dhea Ayu Safira Dhuha Hadiyansyah Dicky Wirianto Didik Hariyanto Dine Meigawati Dini Anggraini, Dini Dinzidan Adiputra Dita Wisudyawati Dwi Budi Santoso Edwin Agung Wibowo, Edwin Agung Eka Agustiani Eko Teguh Pribadi Elangga Sony Widiharsono Elvi Yenie, Elvi Embong, Rahimah Endah Sih Prihatini Endang Astuti Endang Astuti Endang Mugiastuti Erlin Marlinda Ersapoetri, Fida Suci Fadhilah, Muhammad Arif Faez Syahroni Faez Syahroni Faez Syahroni Fahidu, Wa Ode Hastiani Fahlehfi, Muhammad Ikbal Faisol Mas’ud Fajar FY Basori, Yana Fajri Rahman Afif Farid Nur Salim Farida, Fida Farijal Faris Giats Faruqi, Adnan Fata Habiburrahman Fatonah, Ulfi Fauzi Fauzi Fauzi Ismail Fauzi Ismail Firdaus, Muhammad Dhilal Mustambit Fitrianti Fitrianti Fuadi, Helmi Fuquh Rahmat Shaleh Gandhi Sutjahjo Gandri, La Gunanti Mahasri Habiburrahim Habiburrahim Hadi, Abdul Hafidawati, Hafidawati Hailuddin Hakim, Nasruan Hamdina Wahyuni Hamida, Alfiya Hasani, Umar Ode Hayati, Atiyah Nurul Hazal Fitri Helmi Fuadi Heriawan, Bambang Hidayat, Herlan Hikmat Kodrat Husaini Husda Husaini, Ahmad Zaki Husnul Riati I Wayan Suardana Ibrahim, Arfah Ikhwan Ikhwan Indriayani, Lies Iping Rahmat Saputra Irwan Suriadi Isabela, Isabela Isfiya Febriani Ismail, Nurjanah Isroni, Wahyu Istiqomah, Dina Iwan Harsono Iwan Marwan, Iwan Jailani Jailani Jailani Jailani Jamilah, Siti Syarohan Jariyah, Ita Ainun Jovial Pally Taran Junartin Teke Kahirun, Kahirun Kamarullah Kamarullah Karim, Muhammad Nabil Abdul Kartob Barus, Lamhot Kasim, Safril Khairiah Syahabuddin Khairisman, Khairisman Khairul Fahmi Khatib A. Latief Khozainul Khoiriyah, Iin khuzaini, Khuzaini Kodrat, Hikmat Kuntoyo, Wisnu Amri Kurniawan, Ichsan Kusdiyanti, Erma Kusuma, Muh. Wirayuda Hadi La Baco La Baco S La Ode Andimbara La Ode Midi, La Ode La Ode Muhammad Erif La Ode Siwi Ladele, Omolola Aina Laila Wardani Laily Mutmainnah Lestiawati, Ida Lia Oktavia Ika Putri Lianda, Ramadha Lies Indriyani Loekas - SOESANTO Loekas Soesanto Lukypa, Jihan Luluk Fadliyanti Luthfi Auni M. Chalis Maemunah Maemunah Mahmud Hamundu, Mahmud Mahyudin Nasir Maisa Maisa, Maisa Mandala, Marga MARIA BINTANG Masrun Maulida, Maulida Md Afsar Ahmed Sumon Melly Aprilia Lestari MIFTACHUR ROCHMAH Misri A. Muchsin Misril Fuadi Moh. Nafri, Moh. MUAIDY YASIN, MUAIDY Muchsin, Misri M. Muhammad Afif Muhammad Arif Fadhilah MUHAMMAD ARIFIN Muhammad Arifin Muhammad Arifin Muhammad Dzul Fadlli Muhammad Hanif Azhar Muhammad Saifudin Muhammad Saleh Qadri Muhammad Zainul Ansori Muhammadun Muhazar, Muhazar Muhibbuthabry Muhibbuthabry Muhsimin, Muhsimin Muji Mulia Mukhsin Nyak Umar Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Muljo Wachjadi Murpratiwi, Santi Ika Murti Wisnu Ragil SASTYAWAN Mustaqim, Ridha Mustar, Febiawan Suparman Mutia Watul Wardah N. Juni Triastuti Nabila, Risma Nanda Ria Naufal, Hafiz Aulia Ni'matul, Fina Azizah Nina Nurmalia Dewi Noegroho, Novianto Noor, Fridiana Yasmine Novi Sahillawardi Nufiar Nufiar Nugroho, Sefilia Adhi Nuraini Mannan Nurdiana, Erlina Nurhadi, Farhan Nurhayati Ali Hasan Nurrahmi Nurrahmi, Nurrahmi Parwita, Khairi Permana, Mohamad Didi Pratiko Gustomi, mono Pratito, Dwi Widi Primayuri, Deviana Prisca Aprilia Pratama Purwaningrum, Ajeng Handayani Putri, Natassya Chania Rachmawati, Windasari Rahayu Kusdarwati Rahmad Syah Putra Rahmat Syahputra Ramli, Rimayang Anggun Laras Prastianty Rani Chahyani Rasyad Rasyad Rasyad Ratu, Misbayanti Dian Reichen, Stella Resty Wulandari Retno Twistiandayani Ridwan, Ridwan Rimasa, Dery Ripi Hamdani Riswan Z Rita Safari Riyan Firdaus Riza Widia Rizka Amalia Rizki Maulana Rizki, Syukri Rizqiya Safira Rokim Rokim Rokim, Rokim Roslaili, Yuni Rozi Ruhamah Ruhamah Ruhamah Ruhamah Ruslan Ruslan Rustandi, Apriya Maharani Ruth Feti Rahayuniati Ruzaipah, Ruzaipah Sa'i, Sa'i Safri, T. Mulkan Sagir, Junaidi Saiful Bahri Salasiah, Cut Intan Salman Aldo Alfaresi Salmatia, Wa Ode Sanusi Ismail Saprijal Saprijal Saprijal, Saprijal Saputra, Iping Rahmat Sari, Cut Maya Aprita Sari, Nur Mala Sariani, Sariani Sastyawan, Murti Wisnu Ragil Saufi, Ahmad Sa’i, Sa’i Septian Fatianda Setyantini, Woro Hastuti Shiddiqi, Muhammad Ash Siswi, Nurfajri SITI AMINAH Siti Aulia Azmi Siti Fatimah SITI FATIMAH Siti Habsari Pratiwi, Siti Siti Sriningsih Sitti Marwah Siwi, La Ode SLAMET ROHADI Solly Aryza Sri Langgeng Ratnasari Stiawati, Tumi Suci Fajarni Suhana Suhana Sujadi Sundari, Dini Suraiya Suraiya Surtika Yanti Surya Cipta Ramadhan Kete Syukri Asnawi T. Lembong Misbah T. Mulkan Safri Tamaulina Br Sembiring Tasya Hilma Fadila Tathahira, Tathahira Teke, Junartin Teuku Luthfi Ashri Tibrani Tibrani, Tibrani Titi Yuniarti, Titi Tri, Tri Artono Tuffahati, Zulfa Ummah, Khoirotul USWATUN HASANAH Vivi Fitriani Wa Ode Puput wahyunadi Widagdo, Satrio Winda Naraswari, Ni Nengah Windasari Rachmawati Windayani, Baiq Nurul Wiwin Luqna Hunaida, Wiwin Luqna Yudi Cahyoko Yudianto, Peri Yuhaidizen Yuliana, Cut Putroe Yulianto Yusup Ziaulhak, Dede Z, Riswan Zainal Abidin Zhahro, Fatimatus Zubaidah R, Zubaidah Zulfa Tuffahati Zulfa Tuffahati Zulkhairi Sofyan Zulkri