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All Journal Journal of Social And Economics Research Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi journal of social and economic research Jurnal Ilmiah Manajemen Dan Kewirausahaan
Arina Romarina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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KAPASITAS FISKAL TERHADAP PERUBAHAN RESILIENSI SEKTOR PARIWISATA DALAM MENGHADAPI ANCAMAN KRISIS IKLIM DI KOTA SINGKAWANG Luthfi Azhari; Nashifah Dzatira Khalishah; Adieb Nur Ihsan; Nadya Azzahra; Arina Romarina; Ardieansyah
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.1063

Abstract

Kota Singkawang adalah sebuah destinasi pariwisata pesisir yang sedang berkembang di Kalimantan Barat, menghadapi ancaman ganda dari krisis iklim terutama kenaikan permukaan air laut dan banjir rob dan keterbatasan kapasitas fiskal untuk mendanai adaptasi yang memadai. Penelitian ini menganalisis hubungan kausal antara kapasitas fiskal Pemerintah Kota Singkawang dengan tingkat resiliensi sektor pariwisatanya. Menggunakan pendekatan metode campuran, penelitian ini mengintegrasikan analisis kuantitatif terhadap data Anggaran Pendapatan dan Belanja Daerah (APBD) dan Produk Domestik Regional Bruto (PDRB) periode 2019-2024 dengan analisis kebijakan kualitatif terhadap dokumen perencanaan daerah (RPJMD, Renstra). Hasil analisis menunjukkan adanya kesenjangan signifikan antara kebutuhan investasi untuk infrastruktur pariwisata berketahanan iklim dengan alokasi anggaran aktual, yang dipengaruhi oleh kontribusi Pendapatan Asli Daerah (PAD) sektor pariwisata yang relatif kecil. Meskipun dokumen perencanaan telah mengidentifikasi risiko iklim, implementasinya dalam penganggaran masih bersifat reaktif dan parsial. Sebagai solusi, penelitian ini mengusulkan model pembiayaan inovatif yang terintegrasi, mencakup optimalisasi fiskal melalui climate budget tagging, pengembangan skema Kemitraan Pemerintah-Swasta (KPS) untuk aset pariwisata kritis, dan implementasi Pembayaran Jasa Lingkungan (PJL) berbasis ekowisata untuk mendanai konservasi pesisir.
KAPASITAS FISKAL TERHADAP PERUBAHAN RESILIENSI SEKTOR PARIWISATA DALAM MENGHADAPI ANCAMAN KRISIS IKLIM DI KOTA SINGKAWANG Luthfi Azhari; Nashifah Dzatira Khalishah; Adieb Nur Ihsan; Nadya Azzahra; Arina Romarina; Ardieansyah
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.1063

Abstract

Kota Singkawang adalah sebuah destinasi pariwisata pesisir yang sedang berkembang di Kalimantan Barat, menghadapi ancaman ganda dari krisis iklim terutama kenaikan permukaan air laut dan banjir rob dan keterbatasan kapasitas fiskal untuk mendanai adaptasi yang memadai. Penelitian ini menganalisis hubungan kausal antara kapasitas fiskal Pemerintah Kota Singkawang dengan tingkat resiliensi sektor pariwisatanya. Menggunakan pendekatan metode campuran, penelitian ini mengintegrasikan analisis kuantitatif terhadap data Anggaran Pendapatan dan Belanja Daerah (APBD) dan Produk Domestik Regional Bruto (PDRB) periode 2019-2024 dengan analisis kebijakan kualitatif terhadap dokumen perencanaan daerah (RPJMD, Renstra). Hasil analisis menunjukkan adanya kesenjangan signifikan antara kebutuhan investasi untuk infrastruktur pariwisata berketahanan iklim dengan alokasi anggaran aktual, yang dipengaruhi oleh kontribusi Pendapatan Asli Daerah (PAD) sektor pariwisata yang relatif kecil. Meskipun dokumen perencanaan telah mengidentifikasi risiko iklim, implementasinya dalam penganggaran masih bersifat reaktif dan parsial. Sebagai solusi, penelitian ini mengusulkan model pembiayaan inovatif yang terintegrasi, mencakup optimalisasi fiskal melalui climate budget tagging, pengembangan skema Kemitraan Pemerintah-Swasta (KPS) untuk aset pariwisata kritis, dan implementasi Pembayaran Jasa Lingkungan (PJL) berbasis ekowisata untuk mendanai konservasi pesisir.
Implementasi Prinsip Transparansi pada Pengelolaan Dana Desa sebagai Instrumen Ekonomi Pembangunan Muhammad Aldri Rabbi Radhiyya; Arina Romarina
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5080

Abstract

Village fund management is a strategic instrument in promoting local economic development. Since the enactment of Law Number 6 of 2014 concerning Villages, village funds have been directly allocated to support various development programs, ranging from infrastructure development to community empowerment and social programs. This study aims to assess the implementation of transparency principles in village fund management and its impact on fund utilization effectiveness and local economic development. The research employs a qualitative descriptive-analytical approach, focusing on official village documents, including financial reports, minutes of village deliberations, and regulations related to fund usage. Document analysis is conducted to identify fund management mechanisms, transparency indicators, fund allocation proportions, and the resulting economic impacts. The results show that villages that consistently apply transparency can enhance the accountability of village officials, active community participation, and the effectiveness of fund utilization. The allocation of village funds for infrastructure development, community empowerment, and social programs contributes positively to improving residents’ welfare, creating employment, and fostering sustainable local economic growth. This study recommends that villages continue to strengthen information disclosure, routinely publish financial reports, involve the community in program planning and monitoring, and conduct regular evaluations of fund utilization. Implementing these recommendations is expected to ensure that village fund management is more targeted, effective, and capable of maximizing economic benefits for local communities.
Pengaruh Kualitas Laporan Keuangan terhadap Kepercayaan Publik di Lingkungan Pemerintah Provinsi Sumatera Barat Jovan Alfredo Shaquille; Alex Djan Serumi Kawer; Muhammad Alvin Brilian Ankares; Muhammad Rafi Tri Saputra; Arina Romarina
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3546

Abstract

This study aims to analyze the influence of financial report quality on public trust in the Government of West Sumatra Province. The background of this research stems from the importance of transparency and accountability in regional financial management as the foundation for building public legitimacy toward government performance. This research employs a descriptive qualitative method using field studies through interviews and questionnaires distributed to 55 respondents consisting of citizens, academics, and regional government officials. The results show that the quality of financial reports has a positive relationship with public trust. Openness and information relevance emerge as the most influential factors contributing to the improvement of public confidence, while understandability remains a major challenge since financial reports are often considered too technical and difficult for non-accounting audiences to comprehend. These findings emphasize that the quality of financial reports depends not only on data accuracy but also on the government’s ability to communicate information clearly and transparently. Therefore, local governments need to strengthen their public communication strategies, simplify the language of financial reports, and expand the presentation format of financial information to make it more accessible and understandable to the public. Such efforts are expected to enhance public trust and support the realization of good governance within the West Sumatra Provincial Government.
Analisis Pengaruh Pertumbuhan Ekonomi, Pembangunan Manusia, dan Ketimpangan Pendapatan terhadap Kemiskinan di Kota Jambi Periode 2016-2024 Nasywa Azzahra Putri; Nadzira Alya Khairunnisa; Arina Romarina
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5829

Abstract

This study analyzes the influence of economic growth, human development, and income inequality on poverty in Jambi City for the period 2016-2024. Using multiple linear regression method with secondary data from BPS Jambi City, this research examines the relationship between GRDP per capita, Human Development Index (HDI), and Gini Ratio on poverty percentage. The analysis results show that the model has an R Square of 0.566 or 56.6%, but the model as a whole is not significant (Sig. F = 0.210). Classical assumption tests indicate that residuals are normally distributed (Sig. K-S = 0.200) and there is no heteroscedasticity or autocorrelation. However, serious multicollinearity problems were found in GRDP per capita (VIF = 11.686) and HDI (VIF = 10.658) variables, indicating that both variables are highly correlated. Data trend analysis shows a decrease in poverty percentage from 8.87% (2016) to 7.73% (2024), although it surged to 9.02% in 2021 due to the COVID-19 pandemic. GRDP per capita experienced 63.3% growth during the research period, while HDI increased from 76.14 to 81.04. The Gini Ratio showed a fluctuating trend with the highest value of 0.40 in 2024. These findings indicate a trade-off between economic growth and income inequality in Jambi City.
Co-Authors Adieb Nur Ihsan Alex Djan Serumi Kawer Ardieansyah Jovan Alfredo Shaquille Luthfi Azhari Muhammad Aldri Rabbi Radhiyya Muhammad Alvin Brilian Ankares Muhammad Rafi Tri Saputra Nadya Azzahra Nadzira Alya Khairunnisa Nashifah Dzatira Khalishah Nasywa Azzahra Putri