Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Jurnal Edukasi dan Penelitian Informatika (JEPIN) Panrita Abdi - Jurnal Pengabdian pada Masyarakat Tazkia Islamic Finance and Business Review IJBE (Integrated Journal of Business and Economics) MATAPPA: Jurnal Pengabdian Kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Ecces: Economics, Social, and Development Studies Jurnal Ekonomi Pembangunan
Metasari Kartika
Universitas Tanjungpura
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Ecces: Economics, Social, and Development Studies

 1 
Reviewing Local Revenue Capacity in Indonesia Metasari Kartika
EcceS (Economics, Social, and Development Studies) Vol 8 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ecc.v8i1.19186

Abstract

Fiscal capacity through Local Own-Source Revenuedescribes the region's ability to explore existing sources of income in the region. Data from BPS (2019) on the level of regional independence shows 11 provinces in the low category, 15 provinces in the low category, and eight provinces in the moderate category. Until now, no province in Indonesia has been included in the high category of regional independence. The novelty of this study, trying to revisit the issue of Local Own-Source Revenue in Indonesia. The purpose of the study was to analyze the influence of per capita GDP variables, the value of the trade sector, and the value of the agricultural sector on Local Own-Source Revenuecapacity. Local Own-Source Revenue capacity is measured using the concept of tax capacity, namely Local Own-Source Revenuedivided by PDRB. The object of the study was 34 provinces in Indonesia during the period 2010-2019 (10 years). The research method uses an unbalanced regression panel with a fixed-effect model approach. The study results were that the per capita GDP had a positive and significant effect on Local Own-Source Revenue capacity. The trade sector had a positive and insignificant effect, and the agricultural sector had a significant negative impact on Local Own-Source Revenuecapacity. Therefore, the Provincial Government needs to continue to increase GDP per capita, issue regulations, and maintain regional conditions to support trade activities and approach the public to pay taxes, especially provincial taxes. The provincial government also needs to increase the downstream and industrialization of agricultural products to increase the capacity of Local Own-Source Revenue. Keywords: Local Own-Source Revenue; Tax Capacity  
Is Fiscal Decentralization a means to Poverty Reduction? Kartika, Metasari; Hendarmin, Hendarmin; Ramadhan, Muhammad Rheza
EcceS: Economics, Social, and Development Studies Vol 10 No 2 (2023): December
Publisher : Economics Department, Faculty of Economic and Islamic Business, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ecc.v10i2.41518

Abstract

The number of poor people in West Kalimantan is still in the second highest position among the provinces in Kalimantan the poverty level in six districts is above the national poverty level. The research aims to determine the impact of fiscal decentralization which is proxied by the General Allocation Fund, education which is proxied by the Average Years of Schooling, and Economic Growth on the number of poor people in the District/City of West Kalimantan Province. This research uses secondary data from 2010-2022. The novelty of this research is the use of the General Allocation Fund variable which is regional income from central transfers. Previous researchers have rarely used the General Allocation Fund variable to see the relationship between transfer funds and poverty alleviation efforts in West Kalimantan Province. In the future, more attention will be paid to the allocation and use of the General Allocation Fund so that it will have an impact on overcoming poverty and using quantitative analysis with panel data regression method, Fixed Effect Model (FEM) approach. The research results found that the general allocation fund variable had a significant and positive effect on the number of poor people. the variable average length of schooling has a significant and negative effect on the number of poor people, and economic growth has an insignificant and positive effect on the number of poor people in the District/City of West Kalimantan Province. The results of this research are the basis for consideration of the West Kalimantan Provincial government policy to eradicate poverty which is carried out thoroughly and comprehensively through the government's role in the form of strengthening fiscal decentralization and improving economic performance in each Regency/City area of ​​West Kalimantan Province.
Co-Authors Abd Mubaraq, S.E.,Sy. M.A Apriyanti Apriyanti Bintoro Bagus Purmono Erni Panca Kurniasih Euis Etty Alhakim Hendarmin Hendarmin Hendarmin Hendarmin Husna Amalya Melati Irvan Sikajudin Muhammad Azhar Irwansyah MUHAMMAD RHEZA RAMADHAN, MUHAMMAD RHEZA Nur Fitriana Hamsyi Riza Amalia ROMI SURADI ME Siti Alimah Sunarko Sunarko Wenny Pebrianti Yarlina Yacoub