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Journal : income journal of economics development

Analisis Pengelolaan APBD dalam Mendukung Pencapaian Pembangunan Daerah di Kabupaten Lamongan Pamungkas Rahmat Fariid Tegar; Jordan Marcello Al Farrel; Eva Hany Fanida; Melda Fadiyah Hidayat
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.685

Abstract

The management of the Regional Revenue and Expenditure Budget (APBD) is an important instrument for local governments in supporting the achievement of development and improving community welfare. The effectiveness of APBD management is not only seen from the amount of budget allocation and realization, but also from its relationship with development achievements in priority sectors, such as infrastructure, education, health, community economy, and public services. This study aims to analyze the management of the Lamongan Regency APBD in supporting the achievement of regional development, identify supporting and inhibiting factors for its implementation, and formulate efforts to increase the effectiveness of regional budget management. This study uses a qualitative descriptive method with a literature study approach and secondary data analysis. Data was obtained from Lamongan Regency APBD reports, data from the Central Statistics Agency (BPS), local government documents, scientific books, and relevant national journals. The results of the study show that the management of the Lamongan Regency APBD plays an important role in supporting regional development through budget allocation in the infrastructure, education, health, agriculture, fisheries, MSMEs, and public service sectors. Local governments have also begun to develop the digitalization of financial administration as an effort to increase transparency, accountability, and effectiveness of budget management. However, the effectiveness of APBD management still faces several obstacles, including delays in budget absorption in several Regional Apparatus Organizations, inequality in development between regions, limited quality of human resources of apparatus, and weak supervision of development programs. Therefore, it is necessary to strengthen data-based budget planning, increase the capacity of the apparatus, optimize regional financial digitalization, strengthen the supervisory system, and increase community participation so that regional development can run more equitable, transparent, accountable, and sustainable.
Analysis of Regional Expenditure Efficiency in the Management of the Tuban Regency Budget During the Covid 19 Pandemic Kevin Raditya Kusuma; Satria Wahyu Helmyawan; Eva Hany Fanida; Melda Fadiyah Hidayat
Income Journal Of Economics Development Vol. 6 No. 2 (2026): July 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.2.2026.701

Abstract

The Covid-19 pandemic has caused great fiscal pressure for local governments, including Tuban Regency. Local governments are required to maintain public services while adjusting spending priorities through budget refocusing and reallocating policies. This study aims to analyze the efficiency of regional spending in the management of the Regional Revenue and Expenditure Budget (APBD) of Tuban Regency during the pandemic period of 2020–2021. The research uses a descriptive quantitative approach with secondary data in the form of the Tuban Regency Government Budget Realization Report for 2020 and 2021. The analysis technique used is the expenditure efficiency ratio, which is the comparison between the realization of expenditure and the expenditure budget. The results of the study show that the expenditure efficiency ratio in 2020 was 87.05% and in 2021 was 85.07%, with an average of 86.06%. Based on the criteria used, the two years are included in the category of being very efficient. These findings show that the Tuban Regency Government is able to control the realization of spending that remains below the budget set during the pandemic. This condition reflects the adaptive capacity of local governments in managing regional finances through adjusting spending priorities and strengthening fiscal discipline during times of crisis.
The Impact of the Provincial Minimum Wage (UMP) Policy on the Income of Formal Sector Workers in DKI Jakarta Muh Hylmi Adhitya Nindra; Zahran Yaka Resyawal; Eva Hany Fanida; Melda Hidayat
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.715

Abstract

This study aims to determine the impact of variables on minimum wage income in the DKI Jakarta Province area. Changes to regulations such as Government Regulation No. 51 of 2023 aim to balance worker protection and business sustainability, as well as include workers' economic contributions and decent living standards in the wage formula. This research is a policy effort to systematically improve the minimum wage determination structure in Indonesia, including DKI Jakarta Province. However, the fact is that although the regulation is intended to provide a more systematic framework for calculating and increasing the minimum wage, it is not yet fully effective in guaranteeing an increase in the minimum wage for workers. The regulation should focus on more efficient and transparent policies so that wage policymakers are fairer, more adaptive and sustainable for workers. This research uses a descriptive research method with a quantitative approach from various official documents, reports, journal articles, as well as references related to minimum wage policies and community income. This research shows that the minimum wage income in the city of Jakarta is very influential, especially for the underprivileged. Therefore, to reduce the impact of the minimum wage policy, a policy is needed which can help reduce income in the city of Jakarta.
Co-Authors Achmad Kamal Syah Lilah Adam Jamal Adhienda Syarafina Ghaisani Adhim Lathif Aliy Adinda Eka Fadilah Aditya Bagus Pratama Adji Firmansyah Ahmad Dwi Rifani Ailsa Daffa Aisyah Febbiyanti Akmal Bhagaskara Allexa Belva Sepdiana AW Amelya Putri Christanty Andina Rizki Nur Kharisa Anfara Aisyanda Dzikrina Angeline Fannesa Febriyana Anggita Cahyani Setyoningrum Anisa Annisa Rizma Ramadhani Arinda Qomarin Almuqita Attina Aulia Rahma Aulia Fitri Ramadani Aulia Khoirun Nisaa' Ayunda Putri Athamevia Azalea Zahwa Rishavaila Bunga Fryscilla Fedora Nadeak Cahya Kayla Azzahra Hartono Ceva Yuana Rivera Cheryll Nandissya Aulya Putri Chusnul Khotimah Clara Rossa Wibisono Daffa Eka Saputra Deby Febriyan Eprilianto Desi Nurlaily Dewi Rahmawati Diyah Ismi Meiylisa Dwindya Ililiyun Edlyn Salsabella salsabella Eka Nur Anggraini Ella Nur Aini Erika Rahma Novitasari Evanda Arsinta Rahma Fabima Rohmatimminallohi Lintalahum Farah Amelia Pradina Faylla Apriliana Putri Felisha Rahma Antoni Fidela Salsabillah Fikri Akbar Syarifuddin Fitrotun Niswah FITROTUN NISWAH Galih Wahyu Pradana Gita Aulia Rohmah Haliza Firdausy Nuzula Harmanto Harmanto Ilham Firdaus Pranoto Inaya Regita Cahyani Indah Prabawati Indah Prabawati Indira Ardina Yudiansyah Intan Dwi Noviana Ivena Callista Putri Jelita Nur Aziza Jiwa Gaby Sahira Anindya Jordan Marcello Al Farrel Kalyana Larasati Kevin Adisputra Kevin Raditya Kusuma Keysia Jessika Intansari Kheizha Arthaning Wibowo Kirani Felita June Lailatul Hikmiyah Lakxit Gustav Nur Aziz Lilis Suryani Dwi Aningsih Lulus Gadis Sulaksana Lutfia Lukinita Made Beryl Ramadian Dwipayana Maheswari Ivana Putri Cahyaningrum Maria Ainin Zulfah Marshanda Ika Amelia Putri Marvella Hardiana Abiwardani Mawar Datul Khalwa Meirinawati Meirinawati M Meirinawati Meirinawati Melda Fadiyah Hidayat Melda Hidayat Mila Rahmawati Mochamad Farros Pambudi Luhur Muchammad Nur Salim Muh Hylmi Adhitya Nindra Muhammad Alka Gustiyan Rojabi Muhammad Aufa Hafizh Nadhira Allysha Rahmania Nadira Putri Riyanci Nafa Fadhilatul Latifah Nafsah Alifatul Hasanah Naila Mutia Hafidzah Nailah Nur Anisah Najuwa Safira Aulia Putri Nasya Firdaushaumy Naufal Syaraful Wafa’ Naysabel Fahrindi Intaniaputri Nazwa Ansalna Rahmania Neny Ayu Nourmanita Nimas Bening Olivia Putri Damayanti Pamungkas Rahmat Fariid Tegar Putri Alit Jerryni Azzahra Putri Kirani Cahyaningrum Raehanun Nafaretta Fiyorentina Randita Ainun Guntari Ratu Mutiara Azzah Ratu Syifa Khairani Ravienda Anita Fitrie Rayhan Adi Wicaksono Regita Cahya Ramadhania Revania Anindhita Putri Revienda Anita Fitrie Revienda Anita Fitrie Revienda Anita Fitrie Rikha Janatul Ma'wa Rizky Maya Wulandari Satria Wahyu Helmyawan Shyalum Aulia Putri Suci Megawati Taniya Sahisnu Sufisyar Trenda Aktiva Oktariyanda Trenda Aktiva Oktariyanda Trenda Aktiva Oktariyanda Vika Armelya Putri Vike Agestian Frastami Virly Novwinda Hakim Wilda Zuliasari Yemima Chrisnanda Prasetyo Zahra Auryn Cintany Anaka Puspita Cahyono Zahran Yaka Resyawal