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All Journal Jurnal Ekonomi & Studi Pembangunan Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal SOLMA ECONOMOS : Jurnal Ekonomi dan Bisnis Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) JAKED Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Journal of Innovative and Creativity Amnesty: Jurnal Riset Perpajakan
Jumriani, Jumriani
Universitas Muhammadiyah Parepare
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Alokasi Belanja Sosial Pemerintah Daerah Terhadap Inklusi Sosial Kelompok Masyarakat Rentan Di Kota Parepare Arsyad, Jumriani; Syukri, Fitriyani
Journal of Economic, Public, and Accounting (JEPA) Vol 8 No 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.5414

Abstract

ABSTRACT Social inclusion has become a primary focus in local government budget planning as an effort to ensure equitable access for vulnerable groups. In Parepare City, the allocation of social spending in the regional budget (APBD) has been proven to have a positive and significant relationship with the increase in social inclusion levels, supported by data and regression analysis showing a correlation coefficient of 0.582 and a determination coefficient of 0.339. This study examines the impact of social spending on the social inclusion of vulnerable groups such as women, children, and persons with disabilities, highlighting the importance of quality management and community participation in the implementation of social programs. The study was conducted using a quantitative approach with data from the Social Service and the 2024 APBD documents of Parepare City, involving descriptive statistical and regression analyses. The results show that although social budget allocation significantly contributes to social inclusion, about 66% of the variation in social inclusion is influenced by other factors such as program governance and the effectiveness of aid distribution. Government policies that allocate a minimum of 15% of the budget for empowering vulnerable groups and the establishment of inclusive villages are concrete examples of efforts to improve social inclusion. However, these findings emphasize the need for improvements in management and implementation aspects to ensure that the benefits of social spending can be optimally realized. This study recommends that the Parepare City Government continue to enhance both the quantity and quality of social spending management to achieve inclusive and sustainable social development. Keywords: social spending, social inclusion, vulnerable groups, budget management, social programs
Assessing the interaction of transparency and digital infrastructure on provincial budget performance in Indonesia Arodhiskara, Yadi; Jumriani, Jumriani; Tarawiru, Yasri; Ladung, Fajar; Azizurrohman, Muhammad
Jurnal Ekonomi & Studi Pembangunan Vol. 26 No. 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v26i2.28681

Abstract

Budget underperformance remains a persistent problem in Indonesia’s decentralized fiscal system, where many provinces struggle to achieve efficient and accountable spending despite transparency initiatives. Weak digital infrastructure often limits citizens’ ability to access and monitor fiscal information, reducing the effectiveness of open governance efforts. This study investigates the determinants of provincial budget performance by focusing on the interplay between fiscal transparency and digital infrastructure. Using panel data from 34 provinces from 2014 to 2024, a two-way fixed-effects regression model examines how transparency, internet penetration, and their interaction influence budget realization. Control variables include budget adaptability, GDP per capita, population size, and intergovernmental transfer ratios. The findings indicate that both transparency and internet penetration significantly improve budget performance, and their interaction strengthens this effect, suggesting that digital readiness amplifies the benefits of transparency. Conversely, budget adaptability, population, and transfer dependency hinder performance, while higher GDP per capita enhances it. These findings confirm that fiscal reforms are context-dependent and require enabling technological conditions. Future research should employ mixed-methods or experimental designs to examine the causal mechanisms linking digital inclusion and fiscal accountability, particularly in less-connected provinces seeking to improve public financial management outcomes.
Pembelajaran Pertumbuhan Tanaman Sayuran Dan Buah di Lingkungan Sekolah Jumriani Jumriani; Nurinaya Suleman; Rohana Ibrahim; Nurdiana Nurdiana; Cenniawati Cenniawati; Rani Rani; Indar Indar; Kalbi Jafar
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Konsumsi sayur dan buah yang rendah menjadi isu kesehatan global, berdampak pada status gizi anak. Penelitian ini bertujuan menganalisis hubungan pola konsumsi sayur dan buah dengan status gizi anak usia 5-6 tahun. Metode penelitian yang digunakan adalah desain deskriptif korelasional dengan pendekatan (differentiation), menurut para ahli Gardner, yang melibatkan 16 anak di Kota Pinrang. Data pola konsumsi diperoleh melalui food recall 2x24 jam, sedangkan status gizi dinilai dengan indikator antropometri. Hasil analisis regresi menunjukkan terdapat hubungan signifikan antara pola konsumsi sayur dan buah dengan status gizi anak. Anak dengan pola konsumsi tinggi cenderung memiliki status gizi normal. Disarankan adanya program edukasi gizi terpadu untuk meningkatkan kesadaran dan konsumsi sayur buah pada anak usia dini.
Effectiveness and Contribution of Market Retributions to Regional Taxes in Parepare City Jumriani Jumriani; Sariana Damis
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9345

Abstract

Regional acceptance should be supported by the level of effectiveness. One of the things in the implementation of regional autonomy is Regional Taxes.  The purpose of this study is to determine the level of effectiveness of market retibution management and the contribution of market retribution to the Regional Original Income (PAD) of Parepare City in 2016-2020.  This research was carried out in Parepare City, precisely at the  Office of the Regional Finance Agency. The data used in the study are primary data obtained through direct interviews with both staff and section heads in this case the market levy calculation section as well as traders. Data Analysis techniques using descriptive analysis, effectiveness ratio analysis and contribution ratio analysis.  The results showed that the effectiveness of market levy receipts for Regional Taxes was effective in 2016-2018  , but in 2019-2020 it was less effective due to Covid-19 so that merchant income was reduced. The contribution of market retribution to the Regional Pajak is less contributing.
Co-Authors Anwar, Anwar Azizurrohman, Muhammad Bahruddin, Bahruddin Cenniawati Cenniawati Damis, Sariana Diah Purnama Indah Fajar Ladung Firmansyah Hartono Hamzah Idrus, Irwan Indah Kavitasari Indar Indar Juhaera Juhaera Kalbi Jafar Ladung, Fajar Ladung, Fajar Muh. Alwi Muh. Alwi Muhammad Aryan Muhammad Sahlan Nugrah Nugrah Nurdiana Nurdiana Nurinaya Suleman Nurlinda Habi Nurul Alinda Nurul Hilalia. B Nurwani Nurwani, Nurwani Ramli, Siti Nurhaliza Rani Rani Retni Retni Rohana Ibrahim Salsabila Abdillah Sari, Nur Nilam Sariana Damis Saskia Aulia Ashar Suherman, Suherman Syukri, Fitriyani Wahyu Rasyid Yadi Arodhiskara, Yadi Yasri Tarawiru Yusuf, Muhammad Khadavy