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The Role of Regional Original Income, Regional Size, and Transfer Funds in Improving Regional Financial Performance Islami, Rahmi Nur; Ansar, Rudy Bin; Azizah, Tengku Putri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6337

Abstract

This study analyzes the implementation of the regional autonomy system after the transition from a centralized system, focusing on evaluating the financial performance of local governments through aspects of independence, effectiveness, and regional financial growth. The main factors influencing local financial performance are local government size, local own-source revenue (PAD), and transfer fund management. This study offers a new contribution by examining the simultaneous influence of PAD, regional size, and transfer funds on regional financial performance, especially in Tarakan City, which has unique geographical and socioeconomic characteristics. The results of this study provide important insights for local governments in designing more effective and efficient financial management strategies. In addition, these findings are expected to be a reference for policymakers in formulating transfer fund allocation formulas and PAD optimization to improve regional financial performance sustainably. This research method uses a descriptive quantitative approach with a purposive sampling technique. The data used is secondary quantitative data, and the analysis is conducted using multiple linear regression with classical assumption tests. The results show that PAD has a positive effect on regional financial performance, supporting financial independence. In contrast, regional size has a negative effect, reflecting resource management challenges in larger regions. Fund transfers have a positive effect, confirming their role in improving regional financial performance. This research also opens up opportunities for further studies on the relationship between regional financial management and regional economic development.
Analysis of Determinant Factors Affecting Women's Income in the Seaweed Industry in Pantai Amal, Tarakan City Kartini, Kartini; Rahmatullah, Dedy; Islami, Rahmi Nur
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.135-150

Abstract

Income is one of the indicators used to achieve or improve community welfare. Low household income often necessitates women taking on a role in fulfilling financial needs. This study aims to identify and analyze the partial effects of age, number of family dependents, working hours, and length of employment on the income of female seaweed workers, as well as to analyze the simultaneous effects of these factors on their income. The study was conducted in Pantai Amal Subdistrict, Tarakan City. The sampling method used was non-probability sampling, with a total of 68 samples determined using the Lemeshow formula. The analysis applied in this study includes classical assumption tests and multiple linear regression analysis. The results of this study conclude that, based on the t-test, the number of family dependents (t-value: 3.054, significance: 0.003), working hours (t-value: 2.550, significance: 0.013), and length of employment (t-value: 2.315, significance: 0.033) have a significant effect on the income of female seaweed workers. Furthermore, age, number of family dependents, working hours, and length of employment simultaneously have a significant effect on their income, with an F-value of 5.332 and a significance value of 0.001