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All Journal Jurnal Akuntansi dan Perpajakan International Conferences SDGs 2030 Challenges and Solutions
Diana Zuhroh
University of Merdeka Malang
Economics, Econometrics & Finance Education

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EDITORIAL INTRODUCTION Sustainable Development Goals 2030: Challenges and Its Solutions Diana Zuhroh; Dina Poerwoningsih; Pindo Tutuko; Sari Yuniarti
International Conferences SDGs 2030 Challenges and Solutions Vol 1, No 1 (2017)
Publisher : International Conferences SDGs 2030 Challenges and Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.037 KB)

Abstract

According to United Nations Development Programme, the SustainableDevelopment Goals (SDGs), otherwise known as the Global Goals, are auniversal call to action to end poverty, protect the planet and ensure that allpeople enjoy peace and prosperity. The goals listed in Sustainable DevelopmentGoals 2030 (SDGs) are an action plan for people, the planet and prosperity. It alsoseeks to strengthen universal peace in greater freedom. We are all aware thateradicating poverty in all its forms and dimensions, including extreme poverty,is the greatest global challenge and the indispensable requirement for sustainabledevelopment (Transforming our world: the 2030 Agenda for SustainableDevelopment). Under the agenda, all countries and all stakeholders, acting incollaborative partnerships, will implement the plan. On the agenda it wasdecided to free humanity from the tyranny of poverty and desire and to heal andsecure our planet. Furthermore, 17 Goals of SDGs seek to build the MillenniumDevelopment Goals and resolve what is not achieved, which is to achieve allhuman rights and to achieve gender equality and empowerment of all womenand girls. It should be integrated and inseparable and balancing the threedimensions of sustainable development: economic, social and environmental.
Fiscal Decentralization and The Keynesian Multiplier: Evidence From Indonesian Regional Governments Hendy Anangga Diffia; Harmono Harmono; Norman Duma Sitinjak; Diana Zuhroh
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.15888

Abstract

Regional revenue components affect Economic Growth through different spending allocation mechanisms in Indonesia's fiscal decentralization system. This research analyze the transmission mechanism of Local Government Revenue, Transfer Revenue, and Other Legitimate Revenues to Economic Growth through the mediation of Operating Expenditure and Capital Expenditure in 38 regencies and cities in East Java Province for the period 2019-2023. The study uses a quantitative methodology with multiple linear regression analysis and path analysis on panel data consisting of 190 observations, with data sources from the Directorate General of Fiscal Balance and the Central Statistics Agency. The findings show that all revenue components have a direct negative effect on economic growth, confirming the Keynesian economic theory that government revenue mobilization creates a contractionary effect without proper spending allocation. Operating Expenditure shows a greater influence in stimulating economic growth than Capital Expenditure. Path analysis shows that Local Government Revenue and Transfer Revenue contribute positively to Economic Growth through the mediation of Operating Expenditure. The results of the study provide fundamental policy implications for optimizing the composition of regional spending in order to maximize the fiscal multiplier effect and increase the effectiveness of economic stimulus in regional development strategies.
Co-Authors Dina Poerwoningsih Harmono Harmono Hendy Anangga Diffia Norman Duma Sitinjak Pindo Tutuko Sari Yuniarti