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All Journal EKONOBIS (JURNAL EKONOMI DAN BISNIS) Jurnal Pengabdian Magister Pendidikan IPA Al-Kharaj: Journal of Islamic Economic and Business Jurnal Abdimas Sangkabira Indonesian Journal of Business Analytics (IJBA) Experimental Student Experiences West Science Business and Management Indo-Fintech Intellectuals: Journal of Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Abdimas Independen Indonesian Journal of Education and Community Services
Endang Astuti
Universitas Mataram
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Pajak Hotel, Pajak Restoran, Pajak Hiburan dan Pajak Reklame Terhadap PAD Se-Pulau Lombok Tahun 2019-2023 Baiq Nindria Riguna Umarta; Endang Astuti; Iwan Harsono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12350

Abstract

This study examines the effect of hotel tax, restaurant tax, entertainment tax, and advertisement tax on Local Own-Source Revenue (PAD) in regencies/cities of Lombok Island. The background of this research is based on the importance of optimizing local taxes to enhance regional fiscal independence. The objective of this study is to analyze the partial and simultaneous effects of these tax variables on PAD. This research employs a quantitative approach using panel data regression analysis. The data used are secondary data from 2019–2023 obtained from official institutions. The selected model is the Fixed Effect Model (FEM) based on model selection tests. The results indicate that hotel tax and restaurant tax have a positive and significant effect on PAD. Meanwhile, entertainment tax and advertisement tax do not have a significant effect on PAD. Restaurant tax is identified as the most dominant variable influencing PAD. These findings suggest that tourism and consumption sectors play an important role in increasing regional revenue. In conclusion, optimizing hotel and restaurant taxes can be an effective strategy to improve PAD in Lombok Island.
The Economic Potential of Processed Seafish Products as Flagship Products of Ampenan’s Coastal MSMEs Sujadi; Eka Agustiani; Endang Astuti; I Dewa Ketut Yudha Senopati; Abdul Manan
Indonesian Journal of Education and Community Services Vol. 4 No. 2 (2024): Edisi Juli-Desember 2024
Publisher : Indonesian Publication Center

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Abstract

This community service initiative aimed to enhance the economic capacity of marine fish processing MSMEs in Ampenan District, Mataram City, through business management training and mentoring. A participatory and quantitative-descriptive approach was employed, focusing on analyzing cost structures, revenue, income, and business efficiency, as well as increasing product value-added. The project partners were MSMEs producing pindang tongkol (steamed mackerel tuna) and dendeng (fish jerky/locally known as lanter) in the Ampenan Tengah Urban Village. Implementation methods included an initial survey (pre-test), training on production and financial management, technical mentoring on processing and packaging, and a final evaluation (post-test). The results demonstrated an improved understanding of cost efficiency among partners, reflected in the rise of the average R/C ratio from 1.42 to 1.68. Furthermore, skills in product diversification and packaging improved, contributing to a 25% increase in the partners' average net income. Overall, this program successfully demonstrated that strengthening production, optimizing cost efficiency, and enhancing product value-added are effective strategies for boosting the competitiveness and welfare of coastal MSMEs.
Dynamic Panel Analysis of the Effect of FDI, Domestic Investment, and Remittances on Per Capita Income in Indonesia Eka Agustiani; Endang Astuti
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16624

Abstract

This study analyzes the effect of Foreign Direct Investment (FDI), Domestic Investment (DI), and remittances on per capita income in Indonesia using a dynamic panel data approach. The study employs balanced panel data covering 38 provinces in Indonesia during the 2013–2023 period, with a total of 418 observations obtained from the Central Statistics Agency (BPS). The estimation method used is the Difference GMM Arellano-Bond to address endogeneity issues and dynamic bias caused by the presence of a lagged dependent variable. The validity of the model is confirmed through the Sargan test (prob = 0.3082) and the AR(2) test (prob = 0.2840), both of which satisfy the required criteria. The estimation results indicate that FDI, DI, and remittances all have a positive and significant effect on per capita income at the 99% confidence level. Remittances are the variable with the greatest influence (β = 0.2314), followed by FDI (β = 0.1128) and DI (β = 0.0654). Furthermore, evidence of income convergence among provinces is found, as indicated by the negative coefficient of the lagged per capita income variable (-0.1076), with an adjustment speed of 10.76% per year toward long-run equilibrium. The discussion is substantiated by empirical evidence from multiple Sinta 2 and 3 accredited studies, confirming the transmission mechanisms of FDI through technology spillovers and employment creation, the role of domestic investment in driving local economic activity, and the contribution of remittances through consumption and productive investment channels. This study recommends strengthening the investment climate, equalizing the distribution of domestic investment beyond Java, and channeling remittances toward productive activities as strategies for achieving inclusive and sustainable improvements in welfare across all regions of Indonesia.
Fiscal Performance Analysis of Local Government through an APBD-Based Financial Ratio Approach: Empirical Evidence from East Kalimantan Province, Indonesia (2020–2024) Lalu Mahendra Wahyudi; Endang Astuti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11925

Abstract

Fiscal decentralization has expanded the authority of local governments in managing regional financial resources; however, greater fiscal authority does not necessarily guarantee stronger fiscal independence and sustainable fiscal performance. Evaluating local government fiscal performance is therefore essential to assess the effectiveness of regional financial management, particularly in resource-rich provinces with complex fiscal structures. This study aims to analyze the fiscal performance of the East Kalimantan Provincial Government during 2020–2024 using an APBD-based financial ratio approach. This study employed a quantitative descriptive design using secondary data from the audited Regional Government Financial Reports (LKPD) of East Kalimantan Province for fiscal years 2020–2024. Fiscal performance was evaluated through several indicators, including fiscal decentralization ratio, fiscal independence ratio, fiscal dependency ratio, PAD effectiveness ratio, revenue-expenditure efficiency ratio, expenditure composition ratio, and fiscal growth ratio. The results indicate that East Kalimantan experienced strengthening fiscal capacity during the observation period, reflected in increasing regional revenue and consistently effective PAD realization. However, fiscal independence remained influenced by intergovernmental transfers, indicating that regional fiscal autonomy has not been fully achieved. The expenditure structure also shows a gradual increase in capital expenditure after the COVID-19 period, although operating expenditure remains the dominant component of regional spending. These findings demonstrate that strong fiscal capacity should be accompanied by revenue diversification, improved expenditure quality, and sustainable fiscal governance. This study contributes empirical evidence on the fiscal performance dynamics of a resource-rich Indonesian province during pandemic disruption and post-pandemic recovery, providing implications for strengthening local fiscal autonomy under the decentralization framework.
Co-Authors Abdul Manan Attin Zaetun Nisak Baiq Nindria Riguna Umarta Baiq Saripta Wijimulawiani Eka Agustiani EMI SALMAH Hadi Mahmudi Hailuddin I Dewa Gde Bisma I Dewa Ketut Yudha Senopati Irwan Suriadi Iwan Harsono Iwan Kusuma Negara Lalu Mahendra Wahyudi M. Irwan M. Irwan, M. Irwan Masrun MUAIDY YASIN, MUAIDY Muhammad Alif Bimanday Muhammad Alwi Muhammad Firmansyah Mukmin Suryatni Nurul Faizah Sahri Siti Sriningsih Sujadi Sujadi Titi Yuniarti Tuti Handayani Wahidin