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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Ilmiah Mahasiswa Ekonomi Pembangunan Jurnal Ekonomi dan Kebijakan Publik Indonesia International Journal of Business, Economics, and Social Development International Journal of Global Operations Research Jurnal Investasi Islam International Journal of Quantitative Research and Modeling Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Economic, Technology and Social Sciences (Injects) Blantika : Multidisciplinary Journal
Putri Bintusy Syathi, Putri Bintusy
Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences

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Transmission of Special Autonomic Funds in the Economy through Mediation Variables Sri Wulan Wijayanti; Abd. Jamal; Putri Bintusy Syathi
International Journal of Quantitative Research and Modeling Vol. 2 No. 3 (2021): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v2i3.174

Abstract

This study analyzes the effect of special autonomy funds on physical infrastructure, education, health, and poverty as well as its effect on economic growth in Aceh Province. The effect seen is the direct or indirect effect that occurs between the realization of special autonomy funds on economic growth in Aceh Province. The physical infrastructure variables represented by the length of the road, education represented by the average length of schooling, health represented by life expectancy, and poverty represented by the percentage of poor population were intervening variables. The intervening variable is a variable that is considered capable of mediating between the independent variables and the dependent variable. The analysis model used in this study is path analysis so as to be able to see the direct and indirect effects of an independent variable on the dependent variable. The results found in this study are the realization of special autonomy funds has a direct effect on economic growth. While the indirect effect is given by the variable realization of special autonomy funds on economic growth through the length of the road, life expectancy, and the percentage of poor people. The variable of average length of schooling does not have an indirect effect between the realization of special autonomy funds on the economic growth of Aceh Province.
Tax Reform Effect on Local Tax Buoyancy in Indonesia Riyath Iskandar; Srinita Srinita; Putri Bintusy Syathi
International Journal of Quantitative Research and Modeling Vol. 2 No. 4 (2021): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v2i4.193

Abstract

This study analyzes local tax efforts through the buoyancy rate method in 423 regions consisting of 341 Regency Governments and 82 City Governments in Indonesia for the period 2007 to 2019, using the panel data regression method with a fixed effect model. The research shows that changes in regional taxation policies with Law of Republic Indonesia Number 28 year 2009 concerning Local Taxes and Charges have a positive impact on efforts to collect Local Taxes with a significant increase in the value of the regional tax buoyancy rate. The value of the local tax buoyancy rate obtained is higher for the City Government than for the Regency Government, so it is necessary to adjust regional tax policies consistently to overcome the inequality of income realization that occurs between the Regency and City Governments in order to increase regional fiscal independence.
The Granger Causality on Economic Growth and Government Expenditure in Asean Farhan Rizqullah Azhari; Putri Bintusy Syathi; Miksalmina; Megawati
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1557

Abstract

The expansion of the economy and public expenditure are central issues in a country's macroeconomic analysis, which is generally analyzed through two main approaches, namely the Keynesian and Wagnerian perspectives. The purpose of this study is to explore the cause-and-effect relationship between economic growth and government spending in selected ASEAN countries, namely Indonesia, Malaysia, Singapore, and Thailand, throughout the 1974–2023 timeframe. The Granger causality method was applied to perform the analysis. The results indicate that only in Singapore is there a one-way causal relationship from economic growth to government spending. This means that increased economic growth drives an increase in public spending. This finding supports the applicability of Wagner's law in Singapore, where growing economic activity is followed by increased government fiscal intervention in the form of public service provision. Conversely, in Indonesia, Malaysia, and Thailand, no significant causal relationship was found, either one-way or two-way. This indicates that neither the Keynesian nor Wagnerian views have been empirically proven in these three countries during the observation period. In these countries, economic growth has not directly driven an increase in government spending, and conversely, government spending has not been proven to drive economic growth. Therefore, in terms of policy, Singapore needs to continue to maintain and enhance its economic growth in order to expand the provision of public facilities.
Fiscal Disparities and Local Own-Source Revenue Across Indonesian Provinces: Contribution, Growth, Elasticity, and Trends Muhammad Rizki Rahmadani Rizki; Diana Sapha; Asri Diana; Putri Bintusy Syathi; Anita Faiziah
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15376

Abstract

This study analyzes the characteristics and disparities of Local Own-Source Revenue (PAD) across Indonesian provinces during 2015–2024 and their implications for local fiscal autonomy. Secondary data from the Directorate General of Fiscal Balance (DJPK) cover 34 provinces (340 province-year observations per PAD component) and are examined descriptively through contribution ratios, growth ratios, elasticity, and trend analysis. Local taxes dominate PAD, averaging above 50 percent in nearly all provinces and exceeding 75 percent in DKI Jakarta (86.3 percent), Banten (82.9 percent), Bali (76.6 percent), and West Java (75.1 percent), whereas Aceh reaches only 36.6 percent owing to its reliance on other legitimate local revenue. Fiscal disparities are wide: the highest provincial PAD (West Java, IDR 43.1 trillion) is roughly 54 times the lowest (West Sulawesi, IDR 0.8 trillion), and the three Java provinces account for about 43 percent of national PAD. PAD growth fluctuated, declining in 2020 due to the pandemic before recovering, while local-tax elasticity stays closest to unity and non-tax components remain highly volatile. The study contributes the first comprehensive national-level comparative mapping of PAD, moving beyond the prevailing single-region case studies, by linking structure, growth, elasticity, and trends within one framework. The findings imply the need for asymmetric fiscal policy toward low-capacity regions and diversification of non-tax revenue, particularly strengthening regional enterprises (BUMD), to build sustainable fiscal autonomy.
Tax Effort and Regional Fiscal Independence: The Mediating Role of Fiscal Space in Indonesian Provinces Wafiq Amelia; Vivi Silvia; Putri Bintusy Syathi
Blantika: Multidisciplinary Journal Vol. 4 No. 8 (2026): Special Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i8.544

Abstract

Fiscal decentralization has become a crucial policy framework for strengthening regional governance and improving the capacity of local governments to finance development independently. However, many regions, including provinces in Indonesia, continue to experience high dependence on central government transfers due to differences in revenue-generating capacity and fiscal management effectiveness. This study aims to examine the effect of tax effort on regional fiscal independence and investigate the mediating role of fiscal space in the relationship between tax effort and fiscal independence in Indonesian provinces. A quantitative approach was employed using balanced panel data from 34 Indonesian provinces during the period 2019–2024. Secondary data were obtained from the Directorate General of Fiscal Balance of the Ministry of Finance and Statistics Indonesia. The data were analyzed using panel data regression with the Fixed Effects Model (FEM), while the mediation effect was tested using the Sobel test. The results indicate that tax effort has a positive and significant effect on regional fiscal independence and fiscal space. Fiscal space also positively influences fiscal independence when examined independently. Furthermore, the mediation analysis confirms that fiscal space significantly mediates the relationship between tax effort and regional fiscal independence. These findings indicate that strengthening local taxation capacity alone is insufficient; effective fiscal management is required to transform additional revenue into greater fiscal flexibility. This study concludes that sustainable regional fiscal independence requires an integrated strategy combining optimal tax mobilization and efficient utilization of fiscal resources. The findings contribute to fiscal decentralization literature and provide practical implications for policymakers in designing strategies to enhance regional fiscal autonomy.
Co-Authors Abd. Jamal Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurachman, Tarmizi Zulkifli Anita Faiziah Asri Diana Cut Zakia Rizki Deop Darius Diana Sapha Ermawati Ernawati Farhan Rizqullah Azhari Fitriyani Fitriyani M. Shabri Abd. Majid Megawati Miksalmina Mirza Zuhri Muazzinah Muazzinah Muhammad Rizki Rahmadani Rizki Muliadi Muliadi Oktovianus Yesnat Riyath Iskandar Sofyan Syahnur Sri Wulan Wijayanti Srinita Vivi Silvia Wafiq Amelia