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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ekonomi Integra JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Inovasi Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Christian Humaniora Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Cahaya Mandalika Jurnal Manajemen Sains dan Organisasi (JMSO) Journal of Environment and Management Jurnal Ilmiah Wahana Pendidikan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Green Growth dan Manajemen Lingkungan Jurnal Pengabdian Masyarakat Bangsa Manajemen Kreatif Jurnal Jurnal Oportunitas : Ekonomi Pembangunan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya Jurnal Ekonomi Pembangunan dan Pariwisata Jurnal Maisyatuna
Alexandra Hukom, Alexandra
Universitas Palangka Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analisis Potensi Pengembangan Destinasi Wisata Pelabuhan Rambang Kota Palangka Raya Jajae, Jajae; Hukom, Alexandra
Maisyatuna Vol. 4 No. 2 (2023): April: Jurnal Maisyatuna 
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i2.206

Abstract

The purpose of the study of Rambang Palangka Raya Port using SWOT analysis is to identify internal and external factors that can influence the development of the tourism potential of Rambang Port. The survey method is a qualitative approach using the SWOT analysis tool. Overall, the Internal Factor Analysis (IFAS) and External Factor Analysis (EFAS) show that Lambang Harbor has great potential for tourism development. However, several elements still need to be improved so that this tourist destination can develop better. Appropriate strategies must be implemented to overcome weaknesses and take advantage of existing opportunities to promote regional tourism development. Lanbang Port is expected to become an attractive and popular tourist destination. Research can be carried out to support the development of Lambang Port tourism. Studying tourist preferences will help determine the factors that influence tourist decisions in choosing this natural tourism destination, as well as help determine the type and size of facilities most needed to optimize local tourism management. Research on marketing and promotion strategies can help increase tourist visits to Rambang Harbor by identifying more specific tourist preferences and needs.
Biaya Pemeliharaan Pemerintah Untuk Aset Tetap Di Provinsi Kalimantan Tengah Hukom, Alexandra; Tambunan, Trifena Bernadenta; Saragih, Anastasia; Silaban, Perdin; Marbun, Jhon Fery; Tobing, Dewanto; Tasya, Tasya; Ketaren, Ari Aghinta
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.A (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Pemeliharaan aset tetap oleh pemerintah daerah merupakan komponen penting dalam mendukung efisiensi keuangan publik dan keberlanjutan layanan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh nilai aset tetap terhadap realisasi biaya pemeliharaan pada Pemerintah Provinsi Kalimantan Tengah selama periode 2019–2023. Penelitian menggunakan pendekatan kuantitatif dengan jenis deskriptif verifikatif berbasis data sekunder yang diperoleh dari laporan keuangan pemerintah daerah, laporan hasil pemeriksaan Badan Pengelolaan Keuangan, dan publikasi Badan Pusat Statistik. Sampel diambil menggunakan teknik purposive sampling dari 15 OPD yang secara aktif mencatat data aset dan pemeliharaannya. Teknik analisis data yang digunakan adalah analisis deskriptif, uji normalitas, uji korelasi Pearson, regresi linier sederhana, serta pengujian asumsi klasik menggunakan perangkat lunak SPSS 26. Hasil penelitian menunjukkan bahwa terdapat hubungan yang sangat kuat dan signifikan antara nilai aset tetap dan biaya pemeliharaan, dengan nilai korelasi 0,999 dan koefisien determinasi (R²) sebesar 0,998. Temuan ini menunjukkan bahwa semakin besar nilai aset tetap yang dimiliki, semakin tinggi pula kebutuhan biaya pemeliharaan. Kesimpulan dari penelitian ini menegaskan urgensi perencanaan anggaran pemeliharaan yang proporsional berdasarkan nilai aset, serta pentingnya implementasi prinsip stewardship dan sistem manajemen aset berbasis teknologi untuk mendorong efisiensi anggaran dan keberlanjutan pemanfaatan aset milik publik.
Fiscal Capacity, Tax Potential, and Regional Revenue Independence in Palangka Raya Vinita, Lesliana; Hukom, Alexandra; Zakiah, Wiwin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4523

Abstract

Local own-source revenue independence is essential for achieving fiscal autonomy and sustainable local development. This study aims to examine the influence of fiscal capacity, regional tax potential, and financial governance on local own-source revenue independence. A quantitative approach was employed using 40 quarterly data points, and multiple linear regression was applied to measure the direct and simultaneous effects of the three variables. The findings reveal that all independent variables positively and significantly affect local own-source revenue independence, with local tax potential exerting the strongest influence. This highlights the importance of optimizing tax potential through effective administration, digitalization, and taxpayer compliance. In addition, sound financial governance, characterized by transparency, accountability, and efficiency, enhances the utilization of fiscal resources, thereby strengthening fiscal independence. Collectively, these variables explain 81% of the variance in local own-source revenue independence, indicating a robust model. The study concludes that increasing local tax potential, combined with effective governance mechanisms, is critical for reducing reliance on external transfers and promoting fiscal autonomy. Policymakers are encouraged to focus on tax system reform, enhancing fiscal management capacity, and improving governance to support sustainable local economic development.
The Effect of Tax Revenue Sharing Funds in Encouraging Fiscal Independence and Local Own-Source Revenue Growth Saruni; Tiawon, Harin; Hukom, Alexandra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4587

Abstract

Effective regional fiscal management is crucial for sustainable development, yet many regions rely heavily on central transfers, limiting their financial autonomy. This study investigates the role of the tax revenue sharing fund in enhancing fiscal independence and promoting the growth of regional own-source revenue. The study aims to analyze both the direct effect of the fund on regional own-source revenue and its indirect effect through fiscal independence. A quantitative approach using path analysis with panel data was employed, and classical assumption tests confirmed no violations in normality, multicollinearity, heteroscedasticity, autocorrelation, or linearity. The model explains 59% of the variance in regional own-source revenue growth. Findings show that the tax revenue sharing fund significantly influences fiscal independence and directly affects regional own-source revenue growth. Fiscal independence also mediates the relationship between the fund and revenue growth, with a total effect of 0.646. The study concludes that the fund plays a strategic role as both a fiscal transfer and a catalyst for strengthening local revenue structures, supporting sustainable regional autonomy.
The Effect of Village Funds, Family Hope Program (PKH), Population, and Joint Business Groups (KUBE) on Poverty in Kurun District Gunung Mas Regency Easton, Albert; Hukom, Alexandra; Benius, Benius
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2803

Abstract

This study analyzes the influence of Village Funds, the Family Hope Program, Joint Business Groups, and population growth on poverty reduction in Kurun District, Gunung Mas Regency, Central Kalimantan. Poverty remains a major development challenge despite the implementation of several government programs designed to enhance rural welfare. The research aims to identify the effectiveness of fiscal transfers and empowerment initiatives in improving economic independence and reducing poverty levels. The study employs a quantitative approach with panel data regression to assess secondary data from 13 villages during 2018–2024. The Common Effect Model was selected as the best estimation model based on specification tests. The findings reveal that Village Funds, the Family Hope Program, and Joint Business Groups have a significant negative effect on poverty, demonstrating their roles in enhancing income, infrastructure development, and community empowerment. In contrast, population growth has a significant positive impact, indicating that demographic expansion increases poverty levels when not accompanied by economic growth. The results underscore the importance of integrated policy coordination between fiscal, social, and demographic strategies to achieve sustainable poverty reduction and equitable rural development in Indonesia.
Dampak Konsumsi Energi Terbarukan Terhadap Pdb Sektor Industri Di Kalimantan Milala, Dulihami Br; Angreany, Niluh Putu; Zakiyah, Siti Ilma; Hukom, Alexandra
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.D (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Pertumbuhan sektor industri di Kalimantan menunjukkan dinamika yang unik, di mana laju ekspansi ekonomi berjalan beriringan dengan tingginya ketergantungan terhadap energi fosil dan rendahnya kualitas tenaga kerja terampil. Kondisi ini menimbulkan tantangan bagi upaya industrialisasi berkelanjutan, terutama dalam meningkatkan nilai tambah dan efisiensi energi di tengah potensi besar energi terbarukan yang masih belum dimanfaatkan secara optimal. Penelitian ini bertujuan untuk menganalisis pengaruh konsumsi energi terbarukan terhadap Produk Domestik Regional Bruto (PDRB) sektor industri di Kalimantan, serta menguji peran tenaga kerja sebagai variabel mediasi dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel, memanfaatkan data sekunder dari Badan Pusat Statistik dan Kementerian ESDM periode 2017–2023 untuk empat provinsi di Kalimantan. Analisis dilakukan dengan menguji hubungan langsung dan tidak langsung antara konsumsi energi terbarukan, jumlah tenaga kerja industri, dan pertumbuhan PDRB sektor industri. Selain itu, penelitian juga mengidentifikasi hambatan struktural yang memengaruhi optimalisasi transisi energi di wilayah ini. Hasil penelitian menunjukkan bahwa konsumsi energi terbarukan berpengaruh positif dan signifikan terhadap pertumbuhan PDRB sektor industri di Kalimantan. Setiap peningkatan konsumsi energi terbarukan sebesar 1% berkontribusi pada kenaikan PDRB industri sebesar 0,21%. Temuan ini diperkuat oleh peran tenaga kerja terampil sebagai mediator, di mana peningkatan adopsi energi terbarukan turut mendorong permintaan dan produktivitas tenaga kerja industri. Studi kasus di Kalimantan Barat memperlihatkan bahwa pabrik yang memanfaatkan biomassa limbah sawit mampu meningkatkan nilai tambah bruto industri hingga 12% dan penyerapan tenaga kerja terampil sebesar 23%. Namun demikian, adopsi energi terbarukan di sektor industri Kalimantan masih sangat terbatas, yakni hanya 3,8% dari total konsumsi energi, akibat tingginya biaya modal, rendahnya tingkat pendidikan tenaga kerja, serta distorsi harga akibat subsidi energi fosil.
Green Economy: Opportunities and Challenges for the Renewable Energy Sector in Indonesia Dakhi, Hermanfland; Hukom, Alexandra; Perwira Ompusunggu, Dicky
Jurnal Inovasi Ekonomi Vol. 10 No. 01 (2025): April
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v10i01.40224

Abstract

This research explores the opportunities and challenges of the renewable energy sector—specifically geothermal, wind, bioenergy, and solar—in supporting the green economy in Indonesia. The study examines Indonesia’s commitment to the Enhanced Nationally Determined Contributions (ENDC) to reduce greenhouse gas emissions by 31.89% through domestic efforts and 43.2% with international assistance by 2030. A normative economic research approach, based on secondary data analysis, is used to evaluate existing energy policies, such as the Domestic Market Obligation (DMO), and their impact on economic growth and the environment. Findings indicate that innovation in the renewable energy sector not only enhances efficiency and productivity but also mitigates environmental harm. However, significant barriers to implementation remain. As domestic energy demand continues to rise due to economic and population growth, sustainable and innovative solutions are essential to ensuring inclusive and environmentally friendly economic development.
Green Economy: Opportunities and Challenges for the Renewable Energy Sector in Indonesia Dakhi, Hermanfland; Hukom, Alexandra; Perwira Ompusunggu, Dicky
Jurnal Inovasi Ekonomi Vol. 10 No. 01 (2025): April
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v10i01.40224

Abstract

This research explores the opportunities and challenges of the renewable energy sector—specifically geothermal, wind, bioenergy, and solar—in supporting the green economy in Indonesia. The study examines Indonesia’s commitment to the Enhanced Nationally Determined Contributions (ENDC) to reduce greenhouse gas emissions by 31.89% through domestic efforts and 43.2% with international assistance by 2030. A normative economic research approach, based on secondary data analysis, is used to evaluate existing energy policies, such as the Domestic Market Obligation (DMO), and their impact on economic growth and the environment. Findings indicate that innovation in the renewable energy sector not only enhances efficiency and productivity but also mitigates environmental harm. However, significant barriers to implementation remain. As domestic energy demand continues to rise due to economic and population growth, sustainable and innovative solutions are essential to ensuring inclusive and environmentally friendly economic development.
Co-Authors A, Niluh Putu Adila Indria Sutrisno, Feby Adji, Fengky Florante Agus Kubertein Ahmad Rizani Ahmad Rizani, Ahmad Ana Lesdiana Andhika Pratama Andrie Elia Angreany, Niluh Putu Beatris, Diana Benius Benius Benius, Benius Betris, Diana Br Ginting, Dhea Anjelita Cristian Zendrato Dakhi, Hermanfland Dakhi, Hermanfland Dedi Takari Dewanto, Fajar Wahyu Dicky Perwira Ompusunggu Doloksaribu, Ayu Lestari Easton, Albert Framita Ester Sigiro Hadifa, Rizki Harefa, Yanuarman Harin Tiawon Hendrik Segah, Hendrik Irawan Irawan Iwan Christian Jajae, Jajae Jeli Susanto Joni Pambelum Juma‘eh Ketaren, Ari Aghinta Komariah, Diah Linstrie Lara Ria M. Ichsan Diarsyad Marbun, Jhon Fery Miar, Miar Milala, Dulihami Br Muhamad Reza Muhammad Reza Munier, Muhammad Taswin Musroni, Gebriel Mutmainah Mutmainah Neneng, Sunaryo Nomeritae, Nomeritae Nopri Kristiawan Nusan, Yahya Pratiwi Subianto Presi Priliani Pungan, Yudi Puput Iswandyah Raysharie Putra S, Ravenalla Abdurrahman Al Hakim Sampurna Rapel Rapel Rima Harati Riza Supian Rosel Rosel Sabirin Sabirin, Sabirin Saprianto, Ringgo Saputra, Indrawan Saragih, Anastasia Saruni Sibatuara, Mandana Silaban, Desi Natalia Silaban, Perdin Simanjuntak, Erika Yohana Simanullang, Harjona Simaremare, Lukman Simbolon, Tiur Roida Sitindaon, Leekyushi Situmorang, Larissa Kristina T.T. Sri Yuni Subianto, Pratiwi Suherman Suluh, Siang I Sunaryo N Tuah Sutrisno, Depy Rizkika Indria Syahriah Syahriah Takari, Dedi Talia, Nana Tambunan, Trifena Bernadenta Tarsis Ronald Parulian Tasya, Tasya Tembalang, Paulus Tiawon, Harin Tobing, Dewanto Vinita, Lesliana Wanda Marlin Waskito, Bima Aris Wiwin Zakiah Yogiantoro, Mukhammad Yulianti, Nina Zakiah, Wiwin Zakiyah, Siti Ilma