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Government Expenditure and Human Development in Indonesia Suyanto, Suyanto; Suprijati, Jajuk; Budiarti, Wiwik; Ramdhan, Dendy Syahru; Almughni, Muhammad Afdha Alif; Muhtar, Muhtar; Junaedi, Junaedi; Standsyah, Rahmawati Erma; Mustofa, Amirul; Haryati, Eny
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p31-49

Abstract

Backgrounds: Indonesia experiences economic and human resource inequality. This inequality is caused by several factors, one of which is development that focuses on the island of Java. Apart from that, the Indonesian government has designated 62 disadvantaged areas, all of which are outside the island of Java. Objectives: This research aims to examine and analyze the direct and indirect influence of capital expenditure and operational expenditure on human development in underdeveloped regions in Indonesia through the regional economy as an intervening variable. Therefore, this research focuses on underdeveloped areas in Indonesia from 2011 to 2021. Method: This research is quantitative using the panel regression method with path analysis. The variables used in this research are government spending as an exogenous variable, and human development as an endogenous variable. Results: The results of this research show that capital expenditure has a negative effect on human development, while operational and regional economic expenditure has a positive effect on human development in underdeveloped areas. On the other hand, operational spending has a positive effect on the regional economy, but capital spending has a negative effect on the regional economy of underdeveloped regions. Capital expenditure has a negative impact on the regional economy because government spending so far has not met the needs of regional communities, and its value is still relatively low, inefficiency, and development is still focused on urban areas on the island of Java, so there is a need for more inclusive infrastructure investment.
Cost Benefit Analysis of Village Fund Management for Improving Education in Sukomulyo Village, Jombang Regency Mustofa, Amirul; Anggara, Febrian Ari
ADMAN: Journal of Contemporary Administration and Management Vol 1 No 3 (2023): December 2023
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/adman.v1i3.64

Abstract

This research aims to analyze the use of village funds to improve children's education and reading parks in Sukomulyo Village, Jombang Regency. The collection technique involves collecting existing documents in the village and interviews. After the data is collected, interactive analysis is carried out to test the validity of the data and discuss the data with the theory used. The research results show that the village fund program in Sukomulyo Village has been used to build facilities and infrastructure for Early Childhood Education, Kindergarten, and Reading Park buildings. Second, developing children's education facilities and infrastructure has involved all village officials, the community, religious leaders, and other stakeholders from planning to accountability. Third, the cost and benefit analysis results show that all stakeholders agree that the benefits of the children's education development program are higher than the losses. The implication is that the Sukomulyo village government is obliged to prioritize education programs funded by village funds every year so that children's education interests become a priority program.
Local Government Policies for Empowering Heritage Tourism in Surabaya’s Old City Wicaksono, Lintang Permata; Kamariyah, Sri; Dwijosusilo, Kristyan; Mustofa, Amirul
Socious Journal Vol. 2 No. 5 (2025): Socious Journal - October
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jjgpst39

Abstract

Surabaya's Old City is a heritage area with significant potential as a historical tourism destination. However, its management and the empowerment of local communities continue to face various challenges, including the dominance of top-down policies, limited community involvement, and weak digital branding strategies. This study aims to evaluate the effectiveness of Surabaya’s local government policies in supporting heritage tourism empowerment by applying the Community-Based Tourism (CBT) approach and the Pentahelix model. The research employs a qualitative method using semi-structured interviews, participatory observation, and document analysis. The findings indicate that community participation remains symbolic, the empowerment of MSMEs is suboptimal, and collaboration among Pentahelix actors lacks synergy. Moreover, the digital promotion strategy for the heritage area is considered insufficiently innovative. This study recommends a reformulation of more participatory policies, strengthening the role of MSMEs, and optimizing digital branding to support the sustainable development of Surabaya's heritage tourism.
Strategi Imperatif Perusahaan Eksportir Tembakau Berskala Kecil-Menengah Di Era Global Wahyu Utami, Riza; Mustofa, Amirul; Hendriati, Yossi; Mufti, Achmad Mustanir; Latifa, Tatik; Royani, Imam
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1217

Abstract

Karya ilmiah ini dilakukan di perusahaan perkebunan tembakau skala menengah-kecil dengan Komoditi Tembakau yang berlokasi di Kabupaten Jember dengan tujuan untuk meningkatkan keunggulan bersaing melalui implementasi dari rumusan strategi yang diformulasikan berdasarkan analisis terhadap kondisi internal (Kekuatan dan Kelemahan) serta kondisi eksternal (Peluang dan Ancaman). Dalam studi ini, karena menggunakan Kualitatif maka pengumpulan data dilakukan dengan cara interview dan melalui penyebaran kuisioner dengan penentuan sampel menggunakan teknik purposive sampling. Responden pada studi ini adalah Pemilik dan karyawan PT Mangli Djaja Raja (MDR), yaitu perusahaan perkebunan berskala menengah yang ada di Kabupaten Jember. Dalam analisis data, dilakukan dengan SWOT Analisis, dan selanjutnya, dari pembahasan menunjukkan bahwa hasil analisis terhadap semua faktor, disimpulkan yang dapat meningkatkan keunggulan bersaing di pasar global adalah: Meningkatkan kualitas SDM secara terus-menerus menyesuaikan dengan perkembangan Teknologi processing, Meningkatkan kualitas marketing di pasar global baik secara manual maupun IS/IT Based untuk melakukan ekspansi pasar multinasional, Menjalin Kerja sama dengan rekanan yang mempunyai akses global dalam pemasaran komoditi tembakau, Menyesuaikan luasan lahan produksi dengan quota kebutuhan pasar global.
Digital Administrative Innovation and Governance Transformation: An Evaluation of the E-Surat Program in Surabaya City Mukidah, Mukidah; Pramudiana, Ika Devy; Roekminiati, Sri; Mustofa, Amirul
Socious Journal Vol. 2 No. 5 (2025): Socious Journal - October
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ghgsqx33

Abstract

This study evaluates the effectiveness of the E-Surat program implemented by the Surabaya City Department of Industry and Manpower (Disperinaker) as a digital administrative innovation to enhance efficiency, accuracy, and transparency in internal correspondence. A descriptive qualitative approach was applied, combining in-depth interviews with employees, systematic observation, and document analysis. Campbell’s evaluation indicators goal achievement, system stability, and user satisfaction served as the analytical framework. Findings reveal that since its introduction in 2018, E-Surat has improved administrative workflows, reduced paper consumption, and accelerated document circulation. The system is reliable, supported by adequate infrastructure, and integrated into daily organizational routines. It strengthens transparency, accountability, and interdepartmental coordination, while user satisfaction remains high due to its accessibility, security features, and responsive technical support.Despite these achievements, challenges persist in enhancing digital literacy, technical capacity, and employee involvement in system development. Overall, the program meets key success indicators but requires ongoing capacity building and participatory improvements to function as a strategic enabler of adaptive and inclusive digital governance. This study contributes to digital governance scholarship by providing empirical evidence from local government innovation in Indonesia, illustrating how administrative digitalization can drive transparency and efficiency in developing contexts.
Community-Based Learning Innovation and Student Motivation: An Evaluation of the Sinau Bareng Program in Surabaya, Indonesia Mardiana, Dina; Pramono, Sapto; Widyawati, Widyawati; Mustofa, Amirul
Socious Journal Vol. 2 No. 5 (2025): Socious Journal - October
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/wpmpkj67

Abstract

This study aims to evaluate the implementation of social justice values in the context of social stratification in Indonesian society using a qualitative approach through literature review. This study begins with the phenomenon of increasing social, economic, and educational inequality, which indicates a gap between the ideal values of Pancasila and the social realities faced by society. Through an analysis of various scientific sources, this study identifies that the stratification structure formed by the dominance of power, access to resources, and the distribution of opportunities has hampered the realization of equitable social justice. The results show that although Pancasila normatively emphasizes the principles of equality and solidarity, its implementation is still limited by a hierarchical social system and policies that do not favor marginalized groups. Reactualizing Pancasila values as an ideology of social justice in the era of globalization is a major urgency to address inequality and strengthen social solidarity. This effort requires synergy between character education, inclusive policies, and community empowerment so that social justice can become a substantive reality, not just an ideological symbol. Thus, this study emphasizes the need.