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All Journal Eksistansi BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA Jurnal Ekonomi dan Bisnis Islam Syntax Literate: Jurnal Ilmiah Indonesia SYIRKAH FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat MALIA: Journal of Islamic Banking and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi AKTIVA JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Riset Ekonomi dan Akuntansi MASAGI ( Jurnal Pendidikan Agama Islam ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan
MUHAMMAD HUSNI MUBAROK
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Determinan Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia Lela Farantika Rahayu; Evada Dewata; Muhammad Husni Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): 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.v7i4.5938

Abstract

Regional government financial reports function as a form of public supervision and government accountability. The government must comply with disclosures in accordance with Government Accounting Standards (SAP) in its presentation. This research aims to analyze the influence of local revenue, the level of regional dependency, and audit findings on the level of disclosure of provincial government financial reports in Indonesia in 2018-2022. Samples were taken by purposive sampling of 155 local government financial reports, and data analysis was carried out using panel data regression with the Fixed Effect Model (FEM). The research results show that simultaneously, local original income, level of regional dependency, and audit findings have a positive effect on the level of financial report disclosure. However, partially, the level of regional dependence has a negative effect on the level of disclosure, while local revenue and audit findings have no effect on the level of disclosure.
Pengaruh Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Daerah Pemerintah Pulau Sumatera Fadiyah Lefi Anggraini; Muhammad Husni Mubarok; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): 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.v7i9.9092

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies, Gross Regional Domestic Product (GRDP), and Budget Financing Surplus (SiLPA) on Regional Expenditures in provincial governments on the island of Sumatra during the period 2019–2023. This study uses a quantitative approach with a panel data regression analysis method. The data used are secondary data obtained from the Regional Government Financial Report (LKPD) and the Central Statistics Agency (BPS). The independent variables consist of Regional Taxes, Regional Levies, GRDP, and SiLPA, while the dependent variable is Regional Expenditures. The results of the study indicate that Regional Taxes have a Negative and Significant effect, Regional Levies and GRDP have a significant positive effect on Regional Expenditures, while SiLPA does not have a significant effect. Simultaneously, the four independent variables affect Regional Expenditures. This finding implies that regional governments need to optimize tax revenues and encourage regional economic growth in order to increase regional spending capacity sustainably.
Determinan Tax Effort pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Intan Yuriska; Faridah; Muhammad Husni Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4832

Abstract

The purpose of this study is to ascertain how tax effort in South Sumatra Province's regency and city governments is impacted by general allocation funds, special allocation funds, revenue sharing funds, and regional spending. This study is quantitative and uses secondary data from the Supreme Audit Agency's official website (www.bpk.go.id). From 2018 to 2022, 17 regencies and cities in the South Sumatra Province served as the study's population. A non-probability sampling procedure with a saturated sample type was utilized for the sample selection, resulting in a total of 85 samples. The study's findings suggest that regional spending, revenue sharing funds, special allocation funds, and general allocation funds all have a favorable and substantial impact on tax effort.
Co-Authors Ahmad Izzan, Ahmad Anjelin Vio Julia Azizah, Rida Bainil Yulina Citra, Anastasia Julia Desri Yanto Eka Jumarni Fithri Evada Dewata Fadiyah Lefi Anggraini FARIDAH Firmansyah Firmansyah Hartati, Sukmini Intan Yuriska Jati Sasongko Wibowo Kiagus Zainal Arifin Lela Farantika Rahayu Masnila, Nelly Meisya Meisya, Meisya Muhammad Naufal Izzaurrahman muhammad Rizki Okky Savira Pranita, Andes Putri, Azila Ferasta Qabilah Arikah Relyza Relyza, Qabilah Arikah Salsabillah, Dillah Samdudin Nur Ahmadi Sandrayati Sandrayati Sandrayati Savira, Okky Sikana, Noor Arina Mana Sopiyan AR Syamsuri Syamsuri Tina Martini, Tina Ulum, Rafiatul Wulandari, Aisyah