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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan Formosa Journal of Applied Sciences (FJAS) The Contrarian: Finance, Accounting, and Business Research Klabat Accounting Review Jurnal Salingka Nagari J-CEKI
Anderson Guntur Kumenaung
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Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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INOVASI ATAU STAGNASI? PENGARUH DISRUPSI TEKNOLOGI INFORMASI TERHADAP EFISIENSI PENGELOLAAN KEUANGAN PUBLIK DI SULAWESI UTARA Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5243

Abstract

The background of this research focuses on the rapid development of information technology that has transformed various sectors, including public financial management. In North Sulawesi, the implementation of information technology in financial management is expected to enhance transparency, accountability, and efficiency. However, challenges such as inadequate infrastructure and limited human resource capacity may hinder effective implementation. The objective of this study is to evaluate the impact of information technology disruption on the efficiency of public financial management in North Sulawesi. The method employed is a quantitative approach with descriptive-analytical analysis, involving data collection from technology-based systems such as e-budgeting, SIPKD, and cloud-based financial management systems. The results indicate that the implementation of information technology significantly improves efficiency, transparency, and accountability in public financial management. Nevertheless, challenges related to infrastructure and human resource capacity remain obstacles to achieving optimal results. The conclusion of this research is that information technology disruption has great potential to enhance public financial management, but greater attention is needed towards infrastructure development and human resource training to ensure successful implementation.
The Relationship Between Government Expenditure and Regional Economic Growth: Evidence from Indonesia Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1217.24-35

Abstract

This study investigates the relationship between government expenditure and regional economic growth in Indonesia, focusing on its impact on per capita income and Gross Regional Domestic Product (GRDP). Utilizing a comprehensive panel data analysis across 508 regencies/cities from 2018 to 2022, the study employs Fixed Effect Model (FEM) to account for regional heterogeneity. The findings reveal that Personnel and Goods and Services Expenditures significantly enhance both per capita income and GRDP, while Capital Expenditure negatively impacts these economic outcomes, potentially due to the delayed returns of infrastructure investments. Interest Payments show a positive effect on per capita income, suggesting that efficient debt management may bolster economic performance. However, expenditures on subsidies, grants, and social assistance exhibit inconsistent impacts, indicating potential inefficiencies in resource allocation. This research provides critical insights for policymakers in optimizing public expenditure to foster equitable regional development and sustainable economic growth.
Tourism Sector Performance Analysis in North Sulawesi: Challenges and Opportunities for Increased Visits Lakat, Junior; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik; Mumek, Leonard Stiefen
JURNAL KEPARIWISATAAN Vol 24 No 1 (2025): Jurnal Kepariwisataan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v24i1.1666

Abstract

This research article analyzes the performance of the tourism sector in North Sulawesi, focusing on the challenges and opportunities that influence the increase in tourist visits. The study highlights the significance of tourism as a strategic sector for economic growth, community welfare, and cultural preservation. Utilizing a qualitative methodology, the research examines various performance indicators, including productivity, service quality, responsiveness, responsibility, and accountability. The findings reveal that while North Sulawesi has substantial tourism potential, it faces significant challenges such as inadequate infrastructure, limited market diversification, and low innovation in tourism products. The dominance of Chinese tourists underscores the need for a diversification strategy to attract visitors from other regions. The study concludes with recommendations for enhancing tourism management practices, improving service quality, and fostering collaboration among stakeholders to ensure sustainable growth in the tourism sector.
The influence of regional original revenue, general allocation fund, and special allocation fund on gross regional domestic product through capital expenditure in North Sulawesi Province for the 2011–2022 period Lalimbat, Sepriani; Kumenaung, Anderson Guntur; Rorong, Ita Pingkan F.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.260

Abstract

The amendment of Law Number 22 of 1999 to Law Number 32 of 2004 represents a policy initiative by the central government to grant broader autonomy to local governments, allowing them to manage their own administrative and financial affairs with minimal intervention. In this context, local governments also gain wider authority to utilize financial resources in accordance with regional needs and the aspirations of the local population. This study aims to examine the influence of Regional Original Revenue, the General Allocation Fund, and the Special Allocation Fund on Gross Regional Domestic Product, with Capital Expenditure serving as an intervening variable in the Provincial Government of North Sulawesi. The research utilizes secondary data obtained from the Regional Revenue and Expenditure Budget Realization Reports of North Sulawesi Province and the Central Bureau of Statistics for the period 2011–2022. The relationships among variables are analyzed using multiple linear regression and path analysis. The results show that Regional Original Revenue and the General Allocation Fund have a significant positive effect on Capital Expenditure, while the Special Allocation Fund has no significant effect. Regional Original Revenue also has a significant positive effect on Gross Regional Domestic Product. In contrast, the General Allocation Fund and the Special Allocation Fund have no significant effect on Gross Regional Domestic Product. Meanwhile, Capital Expenditure has a significant positive effect on Gross Regional Domestic Product.
Analysis of the Influence of Domestic Products, Loan Interest Rates, and Residential Property Price Index on Home Ownership Credit Distribution in Indonesia for the Period 2015:TW.I – 2023:TW.III Dondok, Clara Monica; Kumenaung, Anderson Guntur; Mandeij, Dennij
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10592

Abstract

This research examines the relationship between Gross Domestic Product (GDP), interest rates and house prices on mortgages in Indonesia. Using the dynamic ECM Domowitz-Elbadawi method, this research explores the short and long term relationships between these variables. House prices are measured using the composite Residential Property Price Index in the primary market. The research results show that GDP has a positive and significant effect on mortgage distribution in the short term. On the other hand, in the long term, both interest rates and house prices have a negative and significant influence on mortgage distribution. These findings are valuable for strategic decision making in property investment and policy formulation, suggesting that increasing GDP can boost mortgage distribution, while managing interest rates and house prices is important for long-term stability.
Integrasi Ekonomi Biru dalam Penganggaran Daerah Sulawesi Utara: Analisis Manajemen Keuangan Publik Berbasis Blue Finance Lakat, Junior; Rotinsulu, Tri Oldy; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the gap between the performance of the marine and fisheries sector and subnational fiscal capacity, and to formulate an institutional framework for integrating blue finance instruments into the provincial budgeting system (APBD) of North Sulawesi. An explanatory sequential mixed‑methods design was employed. The quantitative phase applied descriptive analysis and simple linear regression to time‑series data (2021–2025) from Statistics Indonesia and fiscal reports to assess the relationship between fisheries exports, sectoral GDP, and local own‑source revenue. The qualitative phase used thematic analysis of regional development plans, fiscal policy documents, and academic literature on sustainable finance to identify regulatory, institutional, and financial constraints. The results reveal a development paradox: although fisheries exports grew rapidly (CAGR ≈ 10.4% during 2021–2024) and showed a strong positive correlation with sectoral GDP, this growth did not translate into higher fiscal autonomy, as more than 60.48% of regional revenue still originated from central government transfers. Based on these findings, the study proposes a Blue Economy Financing Framework that combines marine asset valuation, bankable project identification, and innovative instruments such as municipal blue bonds and environmental impact bonds to expand fiscal space and support sustainable marine‑based development.
Indeks Ekonomi Biru Indonesia: Strategi Manajemen Keuangan Publik dalam Mengoptimalkan Potensi Penerimaan dari Blue Carbon di Provinsi Sulawesi Utara Lakat, Junior Semuel; Rotinsulu, Tri Oldy; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15063

Abstract

Penelitian ini bertujuan untuk menganalisis valuasi ekonomi aset karbon biru di Sulawesi Utara serta merumuskan strategi manajemen keuangan publik guna mengoptimalkan penerimaan melalui mekanisme bursa karbon. Penelitian ini menggunakan pendekatan metode campuran atau mixed method dengan desain eksplanatoris sekuensial. Data kuantitatif mengenai valuasi potensi sebesar Rp 100 miliar dan luas ekosistem 56.407,71 hektare dianalisis bersamaan dengan data kualitatif kebijakan keuangan daerah. Hasil penelitian menunjukkan bahwa ekosistem biru di Sulawesi Utara memiliki densitas ekonomi yang tinggi yang mampu mendongkrak skor Indeks Ekonomi Biru Indonesia pada pilar ekonomi dan lingkungan. Strategi kunci yang direkomendasikan adalah penugasan Badan Usaha Milik Daerah atau BUMD sebagai agregator untuk mengelola aset karbon dan melakukan perdagangan di IDX Carbon. Mekanisme ini menawarkan fleksibilitas dibandingkan pengelolaan langsung oleh dinas pemerintahan, sekaligus memastikan pendapatan dapat direinvestasi untuk keberlanjutan upaya konservasi.
Co-Authors Adelina Agnes Lapian, Adelina Agnes Alouw, Angelin Nadya Daisy S.M. Engka, Daisy S.M. Dalughu, Meyliza Herawaty Debby Christina Rotinsulu Dennij Mandeij Donald Rizardhold Wilar, Donald Rizardhold Dondok, Clara Monica Ferly Christian Kolinug, Ferly Christian Gaby Dainty Julliet Roring Hendrik Gamaliel Indra Randy Weley Istianto, Taufiq Japar, Japar JUNIOR LAKAT Karwur, Jesiska Cristin Katiandagho, Selmi Kawatu, Paulo Grasiano Izaak KAWUNG, GEORGE M.V Koilam, John Wesly Koleangan, Rosalina A.M Lakat, Junior Semuel Lalimbat, Sepriani Lengkong, Victor Paskah Kalawat Maliangga, Marhein Mohammad Bayu Moha, Mohammad Bayu Mumek, Leonard Stiefen Nofianti L. Halim, Nofianti L. Rasu, Konny Joula Ellen Ratag, Wieske Anneleen Rewah, Deiby Natalia Rorong, Ita Pingkan F. Rotinsulu, Debby Ch. SUMUAL, JACLINE I Tri Oldy Rotinsulu Yoan Bahalau, Yoan