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All Journal Jurnal Teknologi Dan Industri Pangan Jurnal Penelitian dan Pengembangan Pendidikan Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Media Ekonomi dan Manajemen Jurnal Media Wahana Ekonomika agriTECH Jurnal Ilmu Pangan dan Hasil Pertanian Al-Wijdan : Journal of Islamic Education Studies Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmu Ilmu Agribisnis: Journal of Agribusiness Science Jurnal Aplikasi Teknologi Pangan SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Pascapanen dan Bioteknologi Kelautan dan Perikanan Jurnal Medika Malahayati Jurnal Pengabdian Farmasi Malahayati (JPFM) Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Bakti Masyarakat Indonesia Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan, dan Hukum Islam Jurnal Teknisi Al-Muamalat : Jurnal Ekonomi Syariah AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Education and Counseling Journal JURNAL AGROINDUSTRI HALAL Jurnal Ilmu Ekonomi Mulawarman (JIEM) Prosiding University Research Colloquium KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Indonesia Sosial Sains Jurnal Pendidikan Indonesia (Japendi) Room of Civil Society Development The Es Economics and Entrepreneurship Innovative: Journal Of Social Science Research Research Horizon Indonesian Journal of Education and Development Research Jurnal Edukatif Jurnal Inovasi dan Teknologi Pendidikan Eduprof Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Room of Civil Social Development Public Health Journal
Diana Lestari, Diana
Universitas Katolik Indonesia Atma Jaya
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Journal : Research Horizon

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The Influence of Agriculture, Fisheries and Tourism Sectors on Local Own-Source Revenue and Labor Absorption Haryady, Haryady; Suharto, Rahcmad Budi; Lestari, Diana
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1027

Abstract

This study examines the government’s strategy to lessen reliance on capital-intensive manufacturing by strengthening agriculture, fisheries, and tourism as key sectors for boosting Local Own-Source Revenue and employment. The purpose of this study is to analyze the influence of the agricultural, fisheries, and tourism sectors on local own-source revenue and labor absorption in Bontang City. The study applies a quantitative causal-associative design using path analysis and relying on secondary data from the central statistics agency, the agriculture, fisheries, and tourism departments, and the regional financial management agency of Bontang City for the 2020–2024 period. The findings reveal that all three sectors have a positive and significant effect on local own-source revenue, with the tourism sector contributing the most, followed by the agricultural and fisheries sectors. Meanwhile, in terms of labor absorption, the agricultural sector has the most dominant influence compared to the other two sectors. The three sectors significantly contribute to the improvement of local own-source revenue and labor absorption. The study concludes that cross-sectoral synergy among labor-intensive sectors can strengthen local economic resilience and support sustainable regional economic growth. The implication is that local governments should enhance inter-agency collaboration, expand public investment, and formulate community-based economic empowerment policies rooted in local resources.
Interaction Effects of Human Resource Capacity and Policy Innovation on Local Tax Collection Effectiveness Summeh, Fitri Sugianti; Suharto, Rahcmad Budi; Lestari, Diana
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1032

Abstract

The effectiveness of local tax collection has become a critical issue in regional fiscal sustainability, particularly amid increasing policy innovation and administrative transformation. This study aims to examine the influence of human resource capacity and policy innovation on the effectiveness of local tax collection in Bontang City and to analyze the interaction between these variables. A quantitative associative approach was employed using time series data from 2015–2024, including tax targets, realization data, and personnel records from the Regional Revenue Agency (Bapenda) of Bontang City. Data were analyzed using multiple linear regression with dummy variables and interaction terms through SPSS software. The findings reveal that human resource capacity does not significantly affect tax collection effectiveness, while policy innovation serves as the primary driver with a significant positive impact, indicating a structural shift in regional fiscal capacity. Moreover, a significant negative interaction effect was identified, suggesting that increasing personnel during innovation implementation reduces effectiveness due to transitional inefficiencies and administrative coordination burdens. The study concludes that regional tax administration has shifted from a labor-intensive toward a system-intensive model, emphasizing the need for automated data integration rather than workforce expansion.
Co-Authors Abdal, Inayah Rahmania ADI YULANDI Agus, Theresia Felita Al Ghozali, Muhammad Iqbal Aminie, Aisya Anastasia Tatik Hartanti, Anastasia Tatik Anjarwati, Maya Annisa Yuia Arfiah Busari Ari Setiyaningrum Ariswati, Ariswati Bagaswara, Muhammad Rifki Aksan Budi Suharto, Rahcmad Burhanuddin Burhanuddin Catharina Vincentia Damayanti, Indani Dewi Kusuma Wardani Dheny Febriansyah Dian Rahayu DIANA ELIZABETH WATURANGI Dinen, Kiki Asrifa Dwi Susanti Dz, Abdus Salam Eddyson Giordan Effendi, Aji Sofyan Elsyana, Vida Elvina, Ridha Erlangga, Moh Faqih, Abdul Haris fausi, ahma Firjatullah Fitri Nur Latifah Fitria, Ully Fitriadi Fitriadi Giordan, Eddyson Gusnardi, Gusnardi Hannyanto, Gabriela Sabina Haryady, Haryady Hasanuddin Hasanuddin Hasma Hasma IBON, MAIBON Ila, Nova Inderawati, Maria Magdalena Wahyuni Irwan Gani Iskandar Iskandar Ivana Fransiska Jennie Puspa Sari Jiuhardi, Jiuhardi Joshua Evan Juliansyah Roy Kesuma, Agus Kezia Sharon Gitakumala Khairuman Khesya Nayla Puspita Sari Ponda Khoiriyah, Alviana Jumrotul Kristiana, Stefani Prima Dias Kusumawati, Dea Lestari, Dyah Aring Hepiana Limanjaya, Stella Lukman Hakim M, Yafet Salmanto Maggy Thenawidjaja Suhartono Mandy, Maryjeane Marius, Theo Marvina Marvina Marvina, Marvina Mashuri, Imam Maulidar Maya Panorama, Maya Meda Canti Mehir, Saefudaullah Meylissa Michella Siswanto Mieroza, Mieroza Miftahul, Ananda Mudawali, Fazlil Mustoip, Sofyan Natalie, Nicole Nathassia Injie Iskandar Nazhifa, Annisa Amalia Nofita, Nofita Noor, Hamdani Norjali, Norjali Nurdin , Ambia Nurdin, Ambia Nurhasnah Nurhasnah Paramitha, Amelia Parman, Celline Tabitha Priyagus, Priyagus Puspita, Fidri Fadillah Rahcmad Budi Suharto Rahmawati, Rahmawati Rajudin, Rasina Rakhdiny Sustaningrum Ratu Aulia, Bintang Raudatul Aina Reza Kurnia Riana Magdalena Rianita Pramitasari Ronald Sukwadi Rusnoto, R Sabrina, Feliciana Salsabila Sari, Eka Martina Sherly Apryani Siti Amalia Siti Fitriana Sri Ayem Sri Hapsari Wijayanti Sri Karyati Stella Magdalena Stella Magdalena Stephanie Stephanie Summeh, Fitri Sugianti Suyanto Suyanto Syarifah Hudayah Tarigan, Thia Margaretha The, Karren Tiffany Claudya Umi Wahidah Vanessa, Valencia Wijaya, Angel Pho Wijaya, Laura Wijayanti, Fisca Wuryaningsih Dwi Sayekti Zamruddin Hasid