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All Journal RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION
Kumba Digdowiseiso
Sekolah Pascasarjana, Universitas Nasional
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisa Kesehatan Fiskal di Provinsi Riau Periode 2019 – 2021 Hamsina Mukaddas; Mohamad Saefudin; Mila Puspitasari; Kumba Digdowiseiso
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 4 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.885 KB) | DOI: 10.47467/reslaj.v5i4.3462

Abstract

The condition of regional fiscal health is a condition for implementing regional autonomy and fiscal decentralization. This study took samples of districts/cities in Riau Province in the period 2019 - 2021 to be analyzed using the Fiscal Health Index. The results of the analysis will be able to describe the condition of the fiscal health of each Regency/City in the Riau Province area before and during the Covid-19 pandemic. The research method used is a quantitative descriptive study and determines all districts/cities as the unit of analysis. The measurement model used refers to the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 19 of 2020 concerning Measurement of the Regional Financial Management Index, but only focuses on 3 (three) indicators from the dimensions of regional financial conditions. The three indicators are financial independence, financial flexibility, and service solvency. The results of this study can be concluded that of the 12 districts/cities in Riau Province are included in the low category, both in financial independence, financial flexibility and service solvency. This condition may affect their ability to implement decentralization and regional autonomy. Of the 12 Regencies/Cities in Riau Province that have the highest Fiscal Health Index in a row in 2019-2021 are Bengkalis and Kepaluauan Meranti Regencies, while those with the lowest Fiscal Health Index are Indragiri Hulu and Indragiri Hilir Regencies. This comparison is only in the scope of Regencies/Cities in Riau Province. Keywords: Regional Fiscal Health, Fiscal Decentralization, Financial Independence, Financial Flexibility, Service Solvability
Implementasi Dana Desa dalam Pemberdayaan Masyarakat di Desa Sidomulyo Kumba Digdowiseiso; Syahri Syahri; Febria Avicena
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 4 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.961 KB) | DOI: 10.47467/reslaj.v5i4.3477

Abstract

Pada penelitian ini bertujuan untuk mendeskripsikan tentang implementasi, pengelolaan dana desa dalam pembangunan di desa, dalam hal ini untuk mencari tahu realisasi APBDes Desa Sidomulyo yang berkaitan dengan pemberdayaan, pembangunan infrastruktur maupun bidang pembinaan. Dalam penelitian ini menggunakan metode deskriptif kualitatif. Kegiatan penelitian ini dilakukan di Desa Sidomulyo Kecamatan Kebonagung Kabupaten Pacitan. Dari Hasil penelitian menunjukkan bahwa Desa Sidomulyo dalam mengimplementasikan kebijakan Dana Desa (DD) secara keseluruhan sudah berjalan dengan baik, hal ini dapat dilihat dari data APBDes 2022 yang sudah tersususun dengan rapi di laporan realisasi pelaksanaan APBDes sampai dengan bulan mei. Hasil analisis yang dilakukan, prioritas penggunaan Dana Desa (DD) sudah terealisasi, meskipun dalam realisasi di bidang pemberdayaan belum maksimal. Dalam amanat Undang-Undang Desa bahwa penggunaan anggaranDana Desa (DD) harus seimbang antara pembanguna infrastruktur dan pemberdayaan sehingga dalam pembangunan dapat berjalan seiringan. Selain itu di bidang pembinaan masyarakat juga masih 0% dalam realisasinya, yang sehingga dalam penyerapan anggaran belum mampu diimplementasikan dengan baik untuk kepetingan masyarakat
ANALISIS KEMANDIRIAN FISKAL, KETERGANTUNGAN FISKAL, DAN EFEKTIVITAS FISKAL PROVINSI KALIMANTAN UTARA PERIODE 2017-2022 Kumba Digdowiseiso; Nicolaus Petrus L. W; Fitri Andriani
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.556

Abstract

This research study aims to analyze the aspects of Fiscal Independence, Fiscal Dependence, and Fiscal Effectiveness of the North Kalimantan Province for the 2017-2022 period. This research is quantitative descriptive research. The average is obtained in the fiscal independence section with a value of ≤0.28, categorized as starting toward regional budgetary independence. Then the fiscal dependence portion of the percentage value obtained is 74,60% which is classified as a very high level of regional fiscal dependence. Furthermore, the fiscal effectiveness portion of the figure obtained is 101,23%, which means it is very effective in implementing the regional Fiscal. Overall, the review of fiscal independence, dependability, and effectiveness proves that there are fluctuating changes every year. Then justifies the influence of the First-Generation Theory in the review studied that the central government's intervention in the regional government of North Kalimantan Province still has an effect in various aspects intended in this study in the form of independence, dependence, and its fiscal effectiveness with the period of the year under study.
PRAKTIK PENGELOLAAN KEUANGAN DESA DI DESA CURUGLEMO KECAMATAN MANDALAWANGI KABUPATEN PANDEGLANG TAHUN 2022 Iin Sobirin; Mohammad Gazali; Kumba Digdowiseiso
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.560

Abstract

The village is the smallest government structure in a country. Home Affairs Minister No. 20 of 2018 states, Village is a legal community unit that has regional boundaries that are authorized to regulate and manage government affairs, local community interests based on community initiatives, origin rights, and/or traditional rights that are recognized and respected in the system of government of the Unitary State. Republic of Indonesia. This study aims to explain the application of village fund financial management. The method used is a case study through interviews with residents and leaders of Curuglemo Village, Mandalawangi District, Pandelang Regency. This study found that village financial management in general was in accordance with applicable regulations. In addition, the Curuglemo Village Fund in 2022 will receive funds of Rp. 1, 498,330,000. The funds are used for administering village governance, village development, village development, community empowerment and are used in the areas of disaster management, emergency and village urgency.
ANALISIS PIGGYBACK TAX DALAM PENERIMAAN CUKAI HASIL TEMBAKAU (CHT) DI NUSA TENGGARA BARAT Kumba Digdowiseiso; Priscilia Yolandasari; Mohammad Khairi
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.561

Abstract

The Indonesian government implements a piggyback tax related to cigarette policies. Since January 1, 2014, apart from value-added tax and cigarette excise tax, there is also a cigarette tax imposed on the cigarette industry in Indonesia. This study will explain to what extent and how significant the contribution between piggyback tax and Tobacco Product Excise (CHT) in Indonesia is. This policy was implemented considering the increasingly massive consumption of cigarettes by adults and children. This policy is expected to reduce cigarette consumption in Indonesia. It can also simultaneously increase state revenue. Quantitative descriptive research is the method applied in this study.
ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH DI ERA OTONOMI DAERAH KABUPATEN JAYAWIJAYA TAHUN ANGGARAN 2016-2020 Jutisma Buchary Akbar Jumati; Nur Fadila Nacikit; Kumba Digdowiseiso
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.562

Abstract

This study aims to determine the performance of regional financial management in the era of Regional Autonomy in Jayawijaya Regency, Papua Province, for the 2016-2020 Fiscal Year by using the calculation of the Degree of Decentralization Ratio, the Ratio of Regional Financial Independence, the Ratio of Effectiveness of Local Own Revenue, and the Harmony Ratio as seen through Routine Spending and Development Spending. Jayawijaya Regency's Financial Performance Judging from the Decentralization Degree Ratio it is only 4.88% and we can see from the measurement interval which is at > 10 and shows in the Not Good category, the Regional Financial Independence Ratio gets the Instructive category with a total average of 5.13 %, the PAD Effectiveness Ratio of Jayawijaya Regency is in the Very Effective category with a total average of 115.14% and for the Conformity Ratio of the Routine Expenditure Ratio and the Development Expenditure Ratio, it can be seen from the calculation that the Conformity Ratio of Routine Expenditures of Jayawijaya Regency from 2016-2020 has decreased from year to year in 2016 it was at 48.62% and in 2020 it fell to 40.27% with a total average of 45.17% while for the Jayawijaya District Development Expenditure Ratio which was initially in 2016 it reached 51.38% and in 2022 it will increase to 59.73% with an average value of 54.83%.
ANALISIS KEMANDIRIAN FISKAL, KETERGANTUNGAN FISKAL DAN EFEKTIVITAS FISKAL PROVINSI D.I YOGYAKARTA TAHUN 2018-2022 Kumba Digdowiseiso; Dhimas Kaliwattu
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.573

Abstract

This study aims to analyze Fiscal Independence, Fiscal Dependence and Fiscal Effectiveness of the D.I Yogyakarta Province in the 2018-2022 period. The research is quantitative descriptive by observing the posture of the provincial budget. In the aspect of fiscal independence, an average value of 36.7 is obtained, including the category towards independence. In the aspect of fiscal dependence, the value tends to be > 50 with an average percentage of 62.9 percent, including in the very high category. In the aspect of fiscal effectiveness, the figure obtained was 104.39 percent, including the category of very effective fiscal implementation in the region. Based on the review in this study, which found fluctuating changes from year to year, it justifies the influence of the First-Generation Theory that the central government's intervention to the Provincial Government of the Special Region of Yogyakarta still has a significant influence on regional fiscal independence, dependence and effectiveness.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BIMA TAHUN ANGGARAN 2017- 2021 Kumba Digdowiseiso; Muh Alfian
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.576

Abstract

The purpose of this study was to determine the regional financial management performance of the Bima Regency Government. This type of research is descriptive research with a quantitative approach. The data analysis technique used is to calculate the ratio of effectiveness, the ratio of regional financial independence, the ratio of the degree of decentralization and the ratio of activity (Direct and Indirect Expenditures). The Effectiveness Ratio of Regional Original Income (PAD) for Bima Regency shows that the implementation of dominant regional taxes and fees is at a low level (below 100%) or ineffective. Based on the calculation of the Regional Financial Independence Ratio for Bima Regency from 2017 to 2021, the relationship pattern from 2017 to 2021 is entirely instructive with very low finances. The Activity Ratio shows that the ratio of indirect spending to total spending is still greater than the ratio of direct spending to total spending. The conclusion from the financial performance analysis of the Bima Regency Government for 2017-2021 has not run optimally as expected.
ANALYSIS OF THE EFFICIENCY AND EFFECTIVENESS OF REGIONAL FINANCIAL MANAGEMENT IN THE CITY OF BIMA Gilang Sakti Pradana; Puja Purnama; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the level of effectiveness and efficiency of regional finance in the City of Bima. The data used is secondary data, namely the Bima City APBD data for the 2016-2020 budget period. This study aims to calculate the level of effectiveness and efficiency of the regional finances of the City of Bima whether regional revenues and expenditures at the Regional Revenue Service of the City of Bima have been carried out efficiently and effectively. The analysis technique used is to calculate the Regional Financial Efficiency Ratio and Effectiveness Ratio. The results obtained show that overall, the average regional financial effectiveness ratio for the City of Bima for the 2016-2020 period has reached an effective level. It can be concluded that the Bima City government has succeeded in realizing Regional Original Income (PAD) from the estimated target so that the potential of existing PAD can be maximized by the local government to support the development of Bima City. Meanwhile, overall, the average regional financial efficiency ratio for the City of Bima during the 2016-2020 fiscal year was stated to be less efficient because regional expenditures were still high when compared to total regional revenues
Co-Authors Dhimas Kaliwattu Febria Avicena Fitri Andriani Gilang Sakti Pradana Hamsina Mukaddas Iin Sobirin Jutisma Buchary Akbar Jumati Mila Puspitasari Mohamad Saefudin Mohammad Gazali Mohammad Khairi Muh Alfian Nicolaus Petrus L. W Nur Fadila Nacikit Priscilia Yolandasari Puja Purnama Syahri Syahri