Article Per Year (5 Year)
p-Index From 2021 - 2026
4.919
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Al-Kharaj: Journal of Islamic Economic and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi'45 Innovative: Journal Of Social Science Research Journal of Economics and Management Scienties IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Danadyaksa: Post Modern Economy Journal Jurnal Akuntansi Berbakti E-Jurnal Akuntansi
Raden Budi Hendaris
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry 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 Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
The Influence of Internally Generated Revenue and Capital Expenditure on Regional Financial Independence in Regencies/Cities of North Sumatra Province in 2019-2023 Siska Triendent Manurung; R Budi Hendaris
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.793

Abstract

This study analyzes fiscal dynamics at the subnational level by examining the relationship between internally generated revenue and capital expenditure and their implications for regional financial independence across regencies and municipalities in North Sumatra Province during the 2019–2023 period. Using a quantitative research design, the study relies on secondary fiscal data obtained from official financial balance reports published by the Ministry of Finance of the Republic of Indonesia. The empirical analysis is conducted using multiple linear regression after ensuring that all classical assumption requirements are satisfied. The findings indicate that internally generated revenue has a positive and statistically significant effect on regional financial independence, suggesting that stronger local revenue capacity enhances fiscal autonomy and reduces reliance on intergovernmental transfers. In contrast, capital expenditure shows a negative and significant relationship with regional financial independence, reflecting the long-term nature of returns from public investment in fixed assets and infrastructure. When examined simultaneously, both variables significantly explain variations in fiscal independence among local governments. These results highlight the importance of strengthening local revenue mobilization while improving the strategic allocation of capital spending. Achieving sustainable regional financial independence under a decentralized governance framework requires a balanced approach that aligns revenue generation with prudent expenditure management to support long-term regional development.
The Role Of Central Transfer Funds In Increasing The Impact Of Capital Expenditure And The Size Of Local Government On Regional Financial Performance In Java Island Amanda Nurmubayani Permatasari; Raden Budi Hendaris
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10442

Abstract

This study aims to analyze the role of central transfer funds in increasing the influence of capital expenditure and local government size on regional financial performance in districts/cities across Java for the period 2019–2023. A quantitative approach was applied using secondary data obtained from the Directorate General of Fiscal Balance (DJPK) and audited Local Government Financial Reports (LKPD) issued by the Supreme Audit Agency (BPK). Regional financial performance was measured using the fiscal independence ratio, capital expenditure was assessed through its proportion to total regional expenditure, and local government size was proxied by total assets. Data analysis was performed using panel data regression with the Moderated Regression Analysis (MRA) method. The results show that capital expenditure has a negative and insignificant effect on regional financial performance, while local government size shows a negative and significant effect. Central transfer funds are also found to have a negative and significant impact on performance. Furthermore, central transfer funds strengthen the relationship between local government size and financial performance but do not moderate the effect of capital expenditure. These findings highlight the need for more efficient capital management and strategic utilization of central transfers to enhance fiscal independence in Java.
Fiscal Decentralization and Financial Performance: The Mediating Role of Capital Expenditure Hendaris, Raden Budi; Siraz, Rahmat
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.96168

Abstract

AbstractMain Purpose This study aims to analyze the influence of fiscal decentralization on the financial health of local governments by placing capital expenditure as a mediation variable. Method This study uses a quantitative approach based on secondary data from 482 Indonesian local governments during 2019–2023. The hypotheses were tested using panel regression and path analysis to examine the mediating role of capital expenditure. Main Findings The findings show that the efficiency of the transformation of funds into public investment is the main determinant of the success of fiscal decentralization. Targeted capital expenditure allocation has been proven to be able to improve regional accountability and financial reporting standards automatically. Regional financial stability is highly dependent on the ability of local governments to manage development budgets to optimize existing resources.Theory and Practical Implications Theoretically, this study strengthens the accounting literature on the important role of productive assets in maintaining the sustainability of public sector financial performance. Practically, local governments are encouraged to be more selective in spending policies so that central funds have a long-term impact on fiscal stability. Novelty The novelty of this research lies in the use of an accounting perspective that positions capital expenditure as an intermediate factor in determining sustainable regional financial performance. 
The Effect of Regional Taxes and Regional Retributions on Regional Financial Performance with Economic Growth as a Moderating Variable Sailla Mega Nely Nabilah; Raden Budi Hendaris
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.872

Abstract

This study aims to analyze the effect of Regional Taxes and Regional Retributions on Regional Financial Performance with Economic Growth as a moderating variabel in Regency/City Governments in West Java Province for the 2021-2024 period. Regional financial performance is measured using the fiscal decentralization ratio. This research uses a quantitative method with descriptive. The data are secondary data obtained from APBD realization reports. The analysis techniques include multiple linear regression and Moderating Regression Analysis. The results indicate that Regional Taxes have a positive effect on Regional Financial Performance, while Regional Retributions show inconsistent effects. Simultaneously, both variables significantly affect Regional Financial Performance, Economic Growth is able to moderate these relationships.
Public Sector Accountability and Performance: The Influence of Institutional Scale, Legislative Oversight, and Supreme Audit Judgements Ria Dwi Putri; Raden Budi Hendaris
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p17

Abstract

Regional financial performance is commonly assessed through the independence ratio, which serves as an indicator of a region’s fiscal autonomy. Despite decentralisation reforms aimed at empowering local governments, the persistently low independence ratios observed across many regions suggest that the realisation of regional autonomy remains suboptimal. This study seeks to provide empirical evidence on the relationship between three institutional variables—local government size, legislative size, and audit opinion issued by the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK)—and the financial performance of local governments. The analysis draws on secondary data collected from official sources, namely the Central Bureau of Statistics (www.jabar.bps.go.id) and the Audit Board of Indonesia (www.jabar.bpk.go.id), covering the 2019–2023 period. The study adopts a census approach, encompassing all 27 local governments (18 districts and 9 cities) within West Java Province. A multiple linear regression analysis was conducted using IBM SPSS version 27 to test the proposed relationships. The findings reveal that local government size has a statistically significant positive association with financial performance, suggesting that larger jurisdictions may benefit from economies of scale or greater administrative capacity. Conversely, legislative size is found to have a significant negative effect, potentially indicating inefficiencies or coordination challenges in larger assemblies. The audit opinion issued by the BPK, however, does not appear to exert a statistically significant influence on financial performance, pointing to possible limitations in the extent to which external audit outcomes drive internal financial reforms. Keywords: Size of Local Government; Legislative Size; BPK Audit Opinion; Local Government Financial Performance
Co-Authors Ali Rahman Reza Zaputra Amanda Nurmubayani Permatasari Aprilia, Dilla Aryani, Ririn Sri Aulya Putri Narayany Dwi Indah Lestari Farah Agustina Insani Fitriani, Putri Desya Ifan Wicaksana Siregar Ignasius Christian Heryanto Intan Rahayu Ira Teja Sukma Jennifer Carolina Golung Karima Islahia Fatimah LAYESI , Anggun Muhammad Anggionaldi Nur Azizah, Mitha Pramesti, Nuru Nisa Putri Handayani Putri, Aurrel Azalea Cesarena Rahayu, Yunita Sri Rahmat Siraz Rahmawati, Rahmawati Rakha Egha Pangestu Rakhmat Siraz Rendi Kusuma Natita Repia Nirmala Putri Reza Firmansyah Ajhari Ria Dwi Putri Romli Romli, Romli Sailla Mega Nely Nabilah Sastradipraja, Usman Siraz, Rahmat Siska Triendent Manurung Sofia Windiarti Syakira Gusmi Manika Tathya Pradipta Vina Putriani Nursalin Yayang Fitriani