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Leading sector analysis for strengthening local own-source revenue: Evidence from Pulang Pisau Indonesia Tuah, Sunaryo N.; Ompusunggu, Dicky Perwira
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i1.22434

Abstract

Regional economic development requires accurate identification of strategic sectors that contribute significantly to local revenue. In the context of Indonesia's fiscal decentralization, regional governments are increasingly expected to optimize their economic potential to enhance Regional Own Revenue (PAD). This study aims to identify the leading economic sectors in Pulang Pisau Regency, Central Kalimantan, and examine their influence on PAD from 2010 to 2024. The research adopts a quantitative approach using secondary data sourced from the Central Bureau of Statistics. Four analytical methods are employed to determine leading sectors: Location Quotient (LQ), Shift-Share analysis, Klassen Typology, and Overlay analysis. After identifying leading sectors, multiple linear regression is used to assess their impact on PAD. The results show that two sectors—Agriculture, Forestry, and Fisheries; and Construction—are consistently classified as leading sectors based on their high specialization, competitiveness, and structural contribution. Regression analysis reveals that the Agriculture, Forestry, and Fisheries sector has a significant positive effect on PAD, confirming its strategic role in fiscal development. Conversely, the Construction sector shows a negative and significant effect, suggesting limited fiscal retention and low tax linkage within the local economy. These findings highlight the importance of aligning economic development policies with sector-specific fiscal strategies. The study recommends that regional governments prioritize agricultural sector development through infrastructure, value chain integration, and tax system reform. In contrast, regulatory adjustments are needed in the construction sector to enhance its contribution to local revenue, such as through local content requirements and contractor tax enforcement. Future research should incorporate qualitative dimensions and governance factors to deepen the understanding of PAD performance in decentralized regions
Uncovering the Appeal of Bukit Lubang Kilat: Factors Shaping Tourist Visits in Delang Subdistrict Monicha, Evana Saskia; Zakiah, Wiwin; Beatris, Diana; Sabirin, Sabirin; Tiawon, Harin; Simamora, Lamria; Tuah, Sunaryo N.
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 11 No. 1 (2025): June 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v11i1.21776

Abstract

This study investigates the effect of travel costs, income, distance, and age on the number of tourist visits to Bukit Lubang Kilat, a natural tourism destination located in Delang Subdistrict, Lamandau Regency. Employing a quantitative descriptive approach, the research was conducted over the period of February to March 2023. Primary data were gathered directly from visitors and analyzed using multiple linear regression with the support of SPSS software. The findings reveal that travel cost and distance have a negative and statistically significant effect on the number of visits, indicating that higher expenses and longer distances discourage tourists from visiting. In contrast, income has a positive and significant effect, suggesting that individuals with higher income levels are more likely to visit the destination. The age variable, however, shows no significant effect, indicating that tourist age does not substantially influence their decision to visit Bukit Lubang Kilat. Despite age being insignificant individually, the simultaneous test results indicate that travel costs, income, distance, and age collectively have a significant influence on tourist visit numbers. These results emphasize the importance of economic and geographical considerations in tourism planning, especially in remote or rural areas. To enhance tourist attraction to Bukit Lubang Kilat, local governments and tourism managers should focus on reducing travel-related burdens by improving access, infrastructure, and offering incentives. Additionally, marketing strategies should target higher-income tourists while ensuring affordability and accessibility for broader segments. This research contributes to understanding the determinants of tourist behavior in rural tourism contexts and supports evidence-based policy for sustainable tourism development.