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All Journal MIX : Jurnal Ilmiah Manajemen Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Jurnal Review Pendidikan dan Pengajaran (JRPP) Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ilmu Ekonomi Mulawarman (JIEM) KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS International Journal of Economics (IJEC) Jurnal Indonesia Sosial Sains Jurnal Riset Ekonomi dan Akuntansi Research Horizon International Journal of Management Research and Economics Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Research
Rahcmad Budi Suharto
Universitas Mulawarman
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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The Effect Of Government Spending And Investment On Unemployment And Poverty Rate In North Penajam Paser District (PPU) East Kalimantan Province Muhajir Muhajir; Aji Sofyan Effendi; Siti Amalia; Rahcmad Budi Suharto; Akbar Lufi Zulfikar
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.115

Abstract

Sources of financing are needed to manage and develop the region, which can come from Government Revenue and Investment in the area. This study analyzes the effect of Government Spending and Investment on the Unemployment Rate and Poverty Rate. Using secondary data and Structural Equation Modeling, empirically proven that greater Government Spending will decrease the Unemployment Rate and Poverty Rate. The perfect mediating role of the Un-employment Rate on the relationship between Government Spending and the Poverty Rate While Investment does not significantly affect the Unemployment Rate and Poverty Rate. Policies are needed so that existing investments, com-pulsory involving the local workforce, aim to reduce the area's poverty level.
Analysis Of Regional Tax Revenue Contribution To Local Own-Source Revenue And Projection In Bontang City Hermansyah, Hermansyah; Roy, Juliansyah; Suharto, Rahcmad Budi
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.2042

Abstract

This study aims to analyze the contribution of regional tax revenue to Local Own-Source Revenue (PAD) in Bontang City and to project its future potential based on historical data. The research employs a descriptive quantitative approach using secondary data obtained from government institutions such as the Regional Revenue Agency (Bapenda), the Regional Financial and Asset Management Agency (BPKAD), and the Central Bureau of Statistics (BPS). The data collected from 2019 to 2024 were analyzed using contribution analysis and linear trend projection (least square method) to evaluate the role of regional taxes in supporting fiscal independence. The findings indicate that although Bontang City has several tax bases—such as hotel tax, restaurant tax, entertainment tax, and land and building tax (PBB-P2)—their contribution to PAD has fluctuated and has not reached an optimal level. The projection results show the potential for increasing tax contributions in the coming years, provided that the local government implements more effective intensification and extensification strategies. This study provides theoretical contributions to the development of public finance literature and offers practical implications for policymakers in optimizing local tax revenues to strengthen fiscal independence and improve public services in the era of decentralization.
Effect of Regional Revenue and Balancing Funds on Regional Independence Moderated by Capital Expenditure in East Kalimantan Warti, Kendro; Suharto, Rahcmad Budi; Roy, Juliansyah
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.2073

Abstract

This study aims to analyze the effect of Regional Revenue (PAD) and Balancing Funds on Regional Financial Independence, with Capital Expenditure as a moderating variable in districts and cities across East Kalimantan Province from 2019 to 2024. Employing a quantitative approach with a causal-comparative design, this research uses panel data derived from secondary sources, specifically the Regional Budget Realization Reports (LRA) published by BPKAD and DJPK. The analytical method applied is Moderated Regression Analysis (MRA) using SPSS version 22.0 to test both the direct and moderating effects among variables. The results indicate that Regional Revenue (PAD) has a positive and significant effect on regional financial independence, suggesting that higher PAD enhances local fiscal capacity. In contrast, Balancing Funds have a negative and significant impact, implying that greater reliance on central government transfers diminishes fiscal independence. Capital Expenditure functions as a dual moderator: it weakens the positive effect of PAD on regional independence but strengthens the impact of Balancing Funds on fiscal capacity when allocated effectively. The study recommends that local governments prioritize the expansion of PAD sources through more efficient tax and retribution management. Additionally, the effective and productivity-oriented allocation of capital expenditure should be emphasized to enhance long-term regional fiscal independence.
Economic Growth Model with Regional Expenditure as a Moderation Variable: Scale in Berau Regency Roy, Juliansyah; Rochaida, Eny; Suharto, Rahcmad Budi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1043

Abstract

The motivation of this paper aims to investigate the relationship between local taxes, DAU, and DBH on the economic growth of Berau Regency. Apart from that, the paper also identifies the relationship between regional taxes, DAU, and DBH on economic growth which interacts with regional expenditure in Berau Regency. Government revenue is an important instrument for regions to foster economic growth. At the same time, government spending is used as a fiscal support to review the degree of budget absorption. With surplus revenue performance, it will generate financing which also plays a vital function in boosting economic growth. Secondary data for 2013–2022 was collected from government budget documents. Then, the data is tabulated using a time-series linear regression model with moderating variables. The statistical output finds that regional taxes and DBH have a negative effect on economic growth. However, DAU actually has a positive effect on economic growth. Uniquely, the interaction between regional taxes and DAU which is moderated by regional spending has a positive influence on economic growth. Then, regional spending plays a negative role in the relationship between DBH and economic growth. Future implications of considering practical regulations that do not only depend on income from the DAU side, but must focus on the existence of regional taxes in Berau Regency. By optimizing regional taxes, it also allows for a large fiscal gap in terms of regional spending. Financing the development of Berau Regency requires adequate expenditure allocation.
ANALISIS EKONOMI SEKTORAL DI KABUPATEN KUTAI BARAT TAHUN 2017-2021 M, Yafet Salmanto; Lestari, Diana; Suharto, Rahcmad Budi
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.32749

Abstract

Penelitian ini bertujuan untuk mengidentifikasi sektor basis atau sektor yang memiliki keunggulan komparatif dan sektor Non Basis di Kabupaten Kutai Barat dan membuktikan seberapa besar kontribusi lapangan usaha terhadap pertumbuhan ekonomi di Kabupaten Kutai Barat. Data yang digunakan adalah data sekunder yang diperoleh melalui Badan Pusat Statistik (BPS) Kabupaten Kutai Barat, Badan Pusat Statistik (BPS) Provinsi Kalimantan Timur, Badan Perencanaan Pembangunan, Penelitian Dan Pengembangan Daerah (BAPPEDA LITBANGDA) Kabupaten Kutai Barat, berbagai media publikasi, dan lembaga lainnya yang terkait Tahun 2017 – 2021. Analisis Sektor Ekonomi Basis dan Non Basis di Kabupaten Kutai Barat dengan menggunakan metode Analisis Location Quotient  (LQ), Analisis Shift Share (Shift Share Analysis) dan Tipologi Klassen. Hasil analisis menemukan bahwa enam sektor yang memiliki nilai rata-rata LQ lebih dari 1 (LQ > 1) atau sektor basis dan terdapat sebelas sektor yang memiliki nilai rata-rata LQ kurang dari 1 (LQ < 1) atau sektor non basis. Berdasarkan hasil perhitungan pertumbuhan nasional (pn) PDRB di Provinsi Kalimantan Timur telah mempengaruhi peningkatan pertumbuhan PDRB di Kabupaten Kutai Barat, hasil perhitungan nilai pertumbuhan proporsional (pp) PDRB secara keseluruhan sebesar Rp 4745.5,-. Ada enam sektor ekonomi yang bertanda negatif atau pertumbuhannya lamban dan sebelas sektor yang lain menunjukkan pertumbuhan positif sehingga memberikan efek pertumbuhan yang cepat terhadap sektor-sektor yang sama di Kabupaten Kutai Barat, hasil perhitungan pertumbuhan pangsa wilayah (ppw) PDRB di Kabupaten Kutai Barat tahun 2017 sampai tahun 2021 mengalami penurunan di Kabupaten Kutai Barat hanya sektor konstruksi yang memiliki daya saing sangat kuat terhadap sektor yang sama di Provinsi Kalimantan Timur. Berdasarkan analisis tipologi klassen diperoleh bahwa terdapat sebelas sektor ekonomi yang termasuk dalam kuadran II atau sektor yang maju tapi tertekan (stagnant sector), Pada kuadran III hanya sektor konstruksi  yang masuk dalam kategori sektor potensial atau masih dapat berkembang (developing sector) dengan rata-rata laju pertumbuhan 0.05% dan rata-rata distribusi 11% serta pada kuadran IV atau sektor relatif tertinggal (underdeveloped sector) ada lima sektor.
The Influence of Agriculture, Fisheries and Tourism Sectors on Local Own-Source Revenue and Labor Absorption Haryady, Haryady; Suharto, Rahcmad Budi; Lestari, Diana
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1027

Abstract

This study examines the government’s strategy to lessen reliance on capital-intensive manufacturing by strengthening agriculture, fisheries, and tourism as key sectors for boosting Local Own-Source Revenue and employment. The purpose of this study is to analyze the influence of the agricultural, fisheries, and tourism sectors on local own-source revenue and labor absorption in Bontang City. The study applies a quantitative causal-associative design using path analysis and relying on secondary data from the central statistics agency, the agriculture, fisheries, and tourism departments, and the regional financial management agency of Bontang City for the 2020–2024 period. The findings reveal that all three sectors have a positive and significant effect on local own-source revenue, with the tourism sector contributing the most, followed by the agricultural and fisheries sectors. Meanwhile, in terms of labor absorption, the agricultural sector has the most dominant influence compared to the other two sectors. The three sectors significantly contribute to the improvement of local own-source revenue and labor absorption. The study concludes that cross-sectoral synergy among labor-intensive sectors can strengthen local economic resilience and support sustainable regional economic growth. The implication is that local governments should enhance inter-agency collaboration, expand public investment, and formulate community-based economic empowerment policies rooted in local resources.
Interaction Effects of Human Resource Capacity and Policy Innovation on Local Tax Collection Effectiveness Summeh, Fitri Sugianti; Suharto, Rahcmad Budi; Lestari, Diana
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1032

Abstract

The effectiveness of local tax collection has become a critical issue in regional fiscal sustainability, particularly amid increasing policy innovation and administrative transformation. This study aims to examine the influence of human resource capacity and policy innovation on the effectiveness of local tax collection in Bontang City and to analyze the interaction between these variables. A quantitative associative approach was employed using time series data from 2015–2024, including tax targets, realization data, and personnel records from the Regional Revenue Agency (Bapenda) of Bontang City. Data were analyzed using multiple linear regression with dummy variables and interaction terms through SPSS software. The findings reveal that human resource capacity does not significantly affect tax collection effectiveness, while policy innovation serves as the primary driver with a significant positive impact, indicating a structural shift in regional fiscal capacity. Moreover, a significant negative interaction effect was identified, suggesting that increasing personnel during innovation implementation reduces effectiveness due to transitional inefficiencies and administrative coordination burdens. The study concludes that regional tax administration has shifted from a labor-intensive toward a system-intensive model, emphasizing the need for automated data integration rather than workforce expansion.
Co-Authors Achmad Rizhali Ade Sepriani Adi Wijaya Adi Wijaya Adnan Haris Musa Agus Indriatno Kurniawan Agus Iwan Kesuma Ahmad Miraddian Ahmad Yani Aji Sofyan Effendi Akbar Lufi Zulfikar Alfrida Karampuan Ari Kesuma Dewi Awaluddin Awaluddin Bambang Setiawan Berlina Puspayanti Bonifasius Belawan Cony Ayu Nurlita Darmayati Darmayati Diana Lestari Diana Lestari Diana Lestari Diana Lestari, Diana Diana Widyastuti Djoko Setyadi Dwi Pujianto Elviani Elviani Eny Rochaida Ernawati Ernawati Felicx Simanjuntak Fitiriansyah, Fitiriansyah Fitri Aulia Sari Fitriadi Fitriadi Geh, Bonifasius Belawan Gregorius, Gerry Haryady, Haryady Hermansyah Hermansyah Hida Elyana Ibnu Khaldun Ida Ayu Putu Widani Sugianingrat Ida Bagus Agung Dharmanegara Jiuhardi Jiuhardi Jiuhardi, Jiuhardi Joko Susilo Juliansyah Juliansyah Juliansyah Roy Kurniawan, Agus Indriatno La Ode Ilyas Laila Suffina M, Yafet Salmanto Mas’ud, Rahmad Meta Vonika Michael Michael Michael Michael Mirda Suryani Muhajir Muhajir Muhammad Hidayat Muhammad Wahyu Ichsan Ni Nyoman Kerti Yasa Noor, Hamdani Norjali Norjali Norjali, Norjali Priyagus, Priyagus Rahmah Hayati Rahmat Rahmat Rahmayanti, Putu Laksmita Dewi Rochinda, Eny Romadlona, Fitria Rudy Mas’ud Sindy Eka Putri Siti Aisyah Siti Amalia Summeh, Fitri Sugianti Sunartini Randa Bunga Syarifah Hudayah Theresia Militina Theresia Militina Theresia Militina Tony Tony Umam, Muhammad Khaerul Warti, Kendro Wenna Monica Br Tarigan Yohanes Berekhmans M Yusri Yusri Zamruddin Hasid Zaptono Bandu