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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya
Tuah, Sunaryo N.
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
Fiscal Independence and Effectiveness of Regional Revenue on Human Development Index: A Path Analysis Wijaya, Erlangga; Tuah, Sunaryo N.; Tiawon, Harin
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.v13i6.4491

Abstract

Human development is strongly influenced by regional fiscal capacity, particularly the management of local own-source revenue and fiscal independence. This study examines the direct and indirect effects of local own-source revenue and fiscal independence on the human development index. This study employs a quantitative method, using secondary data on local own-source revenue, fiscal ratios, and human development index indicators, and applies path analysis to estimate the relationships among the variables. Results show that local own-source revenue significantly and positively affects fiscal independence (β = 0.68), which in turn has a strong positive effect on the human development index (β = 0.52). Local own-source revenue also exerts a direct effect on the human development index (β = 0.32), yielding a total effect of 0.674 through fiscal independence. These findings underscore the strategic role of locally generated revenue and fiscal autonomy in promoting human development. Strengthening the management of local own-source revenue and enhancing fiscal governance can reduce reliance on intergovernmental transfers and accelerate inclusive development.
Economic and Fiscal Determinants of Regional Own-Source Revenue: Evidence from Kapuas Regency (2015–2024) Yaya; Tuah, Sunaryo N.; 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.v13i6.4514

Abstract

In Indonesia's fiscal decentralization framework, many local governments face ongoing challenges in achieving stable and adequate regional revenues despite having greater autonomy to manage economic potential. This study provides an empirical analysis of economic, demographic, and fiscal factors influencing regional own-source revenue during the period 2015–2024. Using time series data and a multivariate regression method, the research examines the effects of gross regional domestic product, population size, number of restaurants, and government spending on regional own-source revenue. Data were obtained from official statistical publications and regional fiscal reports and supported by national-level literature to strengthen contextual interpretation. The findings indicate that economic growth, demographic expansion, and government expenditure have significant impacts on regional own-source revenue, while the restaurant sector also contributes positively as a potential source of revenue enhancement. The study recommends intensifying tax collection, optimizing the role of the restaurant sector, and improving the strategic allocation of government expenditure to strengthen revenue capacity. It further highlights the importance of adaptive fiscal strategies in response to economic transformation and evolving regulatory frameworks over the past decade.
Effectiveness and Efficiency of Regional Budget Performance: Evidence from North Barito Regency (2020–2024) Sari, Renny Indah Purnama; Tuah, Sunaryo N.; 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.v13i6.4517

Abstract

This study analyzes the effectiveness and efficiency of the implementation of the regional revenue and expenditure budget in North Barito Regency from 2020 to 2024. Using a descriptive quantitative approach and longitudinal analysis, the research evaluates fiscal performance based on key indicators: revenue realization, expenditure absorption, and budget composition. The findings reveal that the average effectiveness ratio of locally generated revenue reached 98.26%, indicating strong performance and surpassing targets in 2024. Meanwhile, the efficiency ratio of regional expenditure remained consistently above 99%, reflecting disciplined budget execution. However, the composition of spending was dominated by operational expenditures, particularly personnel costs, which accounted for over 40% of total spending. Capital expenditure fluctuated and peaked in 2023 yet remained below optimal levels for long-term development impact. The study identifies persistent fiscal deficits each year, offset by increasing net financing, with the highest budget financing surplus recorded in 2024. These trends suggest both potential efficiency and weaknesses in planning and absorption. The research concludes that while regional revenue and expenditure budget implementation in North Barito is relatively effective and efficient, structural challenges remain.
Fiscal Transfers and Community Economic Welfare: Evidence from Murung District Damayanti, Sari; Tuah, Sunaryo N.; 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.v13i6.4521

Abstract

Indonesia’s fiscal decentralization provides village funds and tax revenue sharing funds to strengthen village autonomy, support public services, and enhance community economic welfare. This study examines the impact of village fund allocation, village fund, and tax revenue sharing funds on the economic welfare of communities across 13 villages in Murung District, Murung Raya Regency, from 2020 to 2024. Using a quantitative explanatory approach, the research applies descriptive and inferential statistical methods, including validity and reliability tests, multiple linear regression, and significance testing. The findings reveal that fund allocation, village fund, and tax revenue sharing funds significantly influence key indicators of economic welfare, such as household income, access to clean water, and the growth of active micro-enterprises. Among these, village funds emerge as the most dominant variable, contributing directly to economic participation and service access. The regression model demonstrates strong predictive power. These results align with theories of fiscal decentralization, public finance allocation, and welfare economics emphasizing the role of targeted fiscal transfers in reducing inequality and enhancing local development. The study recommends optimizing sharing funds for productive programs, integrating fiscal planning with SDGs and performance indicators, and strengthening governance, transparency, and community participation.
Co-Authors Beatris, Diana Benius Dicky Perwira Ompusunggu Lamria Simamora, Lamria Monicha, Evana Saskia Sabirin Sabirin, Sabirin Sari Damayanti, Sari Sari, Renny Indah Purnama Tiawon, Harin Wijaya, Erlangga YAYA Zakiah, Wiwin