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All Journal Al-Kimia Jurnal Kartika Kimia Jurnal Pengabdian Magister Pendidikan IPA Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Socio-Economic and Humanistic Aspects for Township and Industry Economy and Finance Enthusiastic Journal of Ekonomics, Finance, and Management Studies LANCAH Jurnal Inovasi dan Tren Indonesian Development Economics and Localities
Endang Astuti
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Journal : Indonesian Development Economics and Localities

 1 
Determinants of Capital Expenditure in Indonesia: A Comprehensive Review of Economic, and Institutional Factors Novi Sahillawardi; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/hmqhv004

Abstract

Capital investment or capital expenditure plays a vital role in supporting economic growth, especially in developing countries such as Indonesia. Capital expenditure includes spending on fixed assets, such as infrastructure, production facilities, and technology, which are the foundation for long-term sustainable development. In the Indonesian context, the priority of capital expenditure is directed towards accelerating infrastructure development, reducing inequality between regions, and increasing global competitiveness. However, challenges in optimizing this expenditure arise due to the lack of comprehensive understanding of the factors that influence it. At the local level, the relationship between the community as the principal and the government as the agent in resource management is crucial. The sub-district government has a strategic role in public services, infrastructure maintenance, and absorption of community aspirations. To increase public trust, responsible, transparent, and accountable management is needed. Collaboration between the community and the sub-district government is expected to encourage shared prosperity, with steps such as routine reporting, community empowerment, increasing the competence of the apparatus, and utilizing information technology. This literature highlights the importance of capital investment and resource governance at the local level as fundamental elements in strengthening inclusive and sustainable economic development.
Literature Review of Factors Affecting Capital Expenditure in Indonesia Siti Aminah; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/yretej36

Abstract

This study reviews various research on the impact of financial variables on capital expenditure across different regions in Indonesia. The variables investigated include General Allocation Funds (DAU), Regional Original Income (PAD), Special Allocation Funds (DAK), and Profit Sharing Funds (DBH). The research primarily uses secondary data from financial reports, including the Realization Report of the Regional Budget (APBD) and financial statements from regional governments. Methods used across the studies include multiple regression analysis, moderated regression analysis, and panel data models with various statistical tests such as the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that DAU and PAD generally have a positive impact on capital expenditure, while the effects of DAK and DBH vary, with some studies showing positive impacts and others indicating negligible or negative effects. The moderating factor of Remaining Over Budget Financing (SILPA) presents mixed results. The reviewed studies highlight a gap in comparative analysis across different regions and suggest a need for further exploration of the interaction between economic conditions and financial variables, as well as the impact of long-term economic cycles on capital expenditure. Addressing these gaps could enhance understanding and inform more effective fiscal management and resource allocation strategies.
Scoping Review of Elasticity and Tax Effort of Hotel and Restaurant Taxes on Regional GDRP in Indonesia Siti Aulia Azmi; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/rjvjf512

Abstract

Hotel and restaurant tax is one of the sources of Local Revenue (PAD) that has a strategic role in regional economic development. This study aims to review the literature related to the collection mechanism, challenges, and impact of hotel and restaurant tax on the growth of the tourism sector and the regional economy. The results of the literature review indicate that this tax not only functions as a fiscal instrument to increase regional revenue, but also as a regulatory tool in managing the hotel and culinary sectors. However, various challenges such as low levels of tax compliance, weak supervision, and the potential for tax leakage are still obstacles in optimizing regional tax revenues. Therefore, a balanced policy is needed between increasing the effectiveness of tax collection and providing incentives for business actors so that this sector continues to develop sustainably. With a good tax management system, hotel and restaurant tax can contribute significantly to driving local economic growth and supporting more inclusive and sustainable regional development.
Co-Authors Abdul Manan Abdul Manan Akung Daeng Alvindra Ramadhan B. Busaini, B. Baiq Ismiwati Burhanudin Cahya Anggita Safitri Deni Pranowo Eka Agustiani EMI SALMAH Farah Erika Fitratul Nakyah Hailuddin Helmy Fuady Himawan Sutanto Ida Ayu Putri Suprapti Irwan Suriadi Isfiya Febriani Iwan Harsono Karimah, Fadhillah Laila Wardani Luh Putu Ratna Sundari Mahyudin Nasir MARIA BINTANG MUAIDY YASIN, MUAIDY Muhammad Alwi Muhdin Mukmin Suryatni Nabila Urningsih Novi Sahillawardi Nur Baiti Athiyah Peni Lestarini Riska Ayu Hidayati SITI AMINAH Siti Aulia Azmi Siti Sriningsih Sofiaty Wardah Tasya Surta Yosya Triyatni, Diandini Wahyunadi, Wahyunadi Winarni, Galuh Amelia