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All Journal Jurnal Manajemen Retail Indonesia (JMARI) eJEBA
Oktantiasari, Aisyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluation Of Local Revenue As An Instrument Of Regional Fiscal Strengthening In The Maluku Islands: Elasticity And Effectiveness Approach Sangadji, Maryam; Siregar, Indra Saputra; Oktantiasari, Aisyah; Assel, Muhammad Ridhwan
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 2 (2025): e-JEBA Volume 12 Number 2 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i2.53715

Abstract

This study aims to 1) Analyze the level of elasticity of local own-source revenue (PAD) to gross regional domestic product (GRDP), 2) Evaluate the level of effectiveness of PAD target achievement and 3) Assess the role of PAD in strengthening regional fiscal capacity. Through the elasticity and effectiveness approaches, the results show 1) the elasticity of PAD to GRDP in Maluku Province shows a moderate average value (1.13), but there are significant disparities between regions. Ambon City and MBD were highly volatile, while SBT recorded negative elasticity; 2)  The effectiveness of PAD in Maluku Province and Ambon City was high and stable, while Central Maluku and Southwest Maluku showed low and fluctuating effectiveness. East Seram Regency recorded very high but inconsistent effectiveness, driven by incidental revenues, which reflects the lack of a strong regional fiscal capacity structure. The degree of fiscal decentralization in Maluku Province and the four districts/municipalities is still classified as low to very low, with the dominant pattern of fiscal relations being “instructive” and “consultative”. This reflects limited regional fiscal capacity and high dependence on central transfers, especially in district areas such as East Seram and Central Maluku.
PENYAJIAN LAPORAN OPERASIONAL PEMERINTAH PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA SIDOARJO Sriyani, Sriyani; Oktantiasari, Aisyah; Claudia, Chyntia
Jurnal Manajemen Retail Indonesia (JMARI) Vol. 3 No. 1 (2022): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.2 KB) | DOI: 10.33050/jmari.v3i1.2167

Abstract

Paper ini meninjau kesesuaian penyajian laporan operasional terhadap Standar AkuntansiPemerintah (SAP). Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan yangsignifikan penyajian laporan Operasional KPPN Sidoarjo terhadap SAP. Hasil penelitian inidiharapkan dapat menjadi sarana evaluasi dalam menyusun laporan operasional untukmeningkatkan akuntabilitas keuangan pemerintah. Metode penelitian yang digunakan adalahkualitatif dimana data dikumpulkan menggunankan studi kepustakaan dan studi lapangan dengancara wawancara dengan pihak-pihak terkait. Hasil dari penelitian ini secara umum laporanoperasional KPPN Sidoarjo sudah sesuai dengan SAP. KPPN Sidoarjo sudah menggunakan basisakrual dalam penyusunan laporan operasionalnya. Pengakuan, pengukuran, serta penyajian danpengungkapan Pendapatan dan beban sudah sesuai dengan PMK No. 225/PMK.05/2019 tentangKebijakan Akuntansi Pemerintah Pusat. Penyusunan laporan operasional di KPPN Sidoarjo tidakmengalami kendala sudah menggunakan aplikasi SAKTI. Masih terdapat beberapa kekeliruandalam pengungkapan yang ada pada CaLK yaitu kesalahan perhitungan sehingga menyebabkanpenyajian informasi pada CaLK tidak sesuai dengan informasi yang tersedia pada LaporanOperasional.
Co-Authors Assel, Muhammad Ridhwan Claudia, Chyntia Maryam Sangadji Siregar, Indra Saputra Sriyani Sriyani, Sriyani