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Syaiful
Universitas Borobudur, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of Digitalization on Economic Growth in Indonesia: An Analysis Spline Approach Syaiful; Samin Saputra; Yolanda Yolanda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4647

Abstract

Digitalization is currently developing very rapidly, and various studies have shown that it contributes to increased economic growth in various countries. In Indonesia, the development of digitalization is a crucial factor in driving economic growth between provinces with varying levels of technology adoption. Therefore, this study aims to explore the influence of digitalization on economic growth in Indonesia and identify the contribution of each digitalization indicator to economic growth in each province based on digitalization clusters. This study uses one dependent variable, namely economic growth, which is proxied by GRDP per capita, and five independent variables as digitalization indicators: digital access, digital use, digital capability, digital finance, and digital inequality. The analysis method used is a spline approach to capture differences in influence between provincial clusters. The research results show that the digital capability indicator contributed the most to the increase in GRDP per capita in provinces with the “Very High” cluster, followed by Digital Finance. Thus, digitalization has been shown to significantly influence economic growth in Indonesia. Improving infrastructure and adopting digital technologies, as well as reducing the digital divide, are crucial for driving inclusive and sustainable economic growth across all provinces.  
Fiscal Decentralization Policy Analysis in Regional Budget Management in West Java Province Satriawan; Syaiful
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.563

Abstract

The process of transferring fiscal policy authority from the central government to local governments is referred to as fiscal decentralization, which includes aspects of revenue, expenditure, and regional financial management. The main purpose of this process is to regulate and supervise the source of revenue as well as the allocation of state expenditure. This study aims to evaluate the economic capabilities of the regions in West Java Province, especially in terms of Regional Original Revenue (PAD), which functions as the main source of financing for regional routine expenditure. In addition, the study also wants to measure the level of fiscal decentralization and the extent of dependence of the West Java regional government on funds from the central government. The research uses a qualitative approach with a focus on descriptive questions to describe phenomena based on existing facts. Data analysis was carried out by referring to various relevant literature. The results show that West Java has a fairly high level of fiscal decentralization, which is about 76% dependent on transfer funds from the central government. Most of the region's revenue still comes from central financial support. Therefore, effective budget management by the government is key to ensuring the welfare of the community and encouraging economic recovery.
Co-Authors Samin Saputra Satriawan Yolanda Yolanda