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All Journal Equity: Jurnal Ekonomi Oikonomia: Jurnal Manajemen
Sulistyo, Indra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of APBN Spending on Work Units (Satker) KPPN Tanjung Redeb on Economic Growth in Berau Regency, East Kalimatan Sulistyo, Indra
Oikonomia: Jurnal Manajemen Vol. 20 No. 1 (2024): Oikonomia: Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/oikonomia.v20i1.2876

Abstract

Purpose The purpose of this research is to determine the effect of APBN allocation through personnel expenditure, goods expenditure and capital expenditure on the economic growth of Berau Regency, East Kalimantan. Methodology The research method used is quantitative research using an associative approach with secondary data sourced from all ministries and government institutions under the work unit area managed by the Tanjung Redeb KPPN, Berau Regency, a total of 27 work units spanning the period 2010-2021. The analytical tool used is panel data regression analysis. Findings The results of this study show that personnel spending and goods spending have a significant positive effect on economic growth. Meanwhile, capital expenditure does not show a significant influence on economic growth. Suggestion This has the implication that the APBN allocation through the allocation of types of government spending, especially personnel spending and goods spending in Berau Regency, is focused on efforts to increase the production of goods and services in the regional economy and also on productive economic activities so as to have an effect on local regional economic growth. This is different from capital expenditure which tends to show long-term effects..
Does Fiscal Decentralization Impact Environmental Quality in Indonesia? Sulistyo, Indra; Priyagus, Priyagus; Lestari , Diana
Equity: Jurnal Ekonomi Vol 14 No 1 (2026): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v14i1.701

Abstract

Purpose: In realizing the need for environmental governance, this study examines the effect of fiscal decentralization on Environmental Quality Index (IKLH) through Green Budgeting as mediation and educational-level moderation as proxy social supervision. Design/Methodology/Approach: Using a balanced panel dataset of 34 Indonesian provinces for the period 2018 to 2024, the study employs Two-Stage Least Squares (TSLS) with Fixed Effects. This approach systematically identifies and accounts for endogeneity bias between fiscal capacity, budgetary allocations, and ecological outcomes. Key Findings: The first-stage estimation indicates that the Flypaper Effect and the Resource Curse are rigid; indeed, none of the central transfers (DAU, DAK, DBH) have an effect on encouraging Green Budgeting. As such, Local Own-Source Revenue (PAD) is established as the driver of ecological innovation. A crucial conditional moderation is highlighted in the second stage: Green Budgeting (GB) alone has no effect on, or improves, IKLH, but when combined with higher education, it acts effectively and, by any means, becomes an important driver of environmental quality. Originality/value: This research challenges the widely held notion that fiscal decentralization improves local environments. It lends empirical support to the argument that, in the absence of rigorous scrutiny from a well-informed citizenry (demand-side social control), government financial interventions (supply-side) will continue to spur inefficiencies. Practical/Policy implications: The reform of revenue-sharing schemes into Ecological Fiscal Transfers (EFT) should be treated as an emergency solution by the central government, whereas local governments must implement transparency in the execution of environmental budget to enforce community social control.
Co-Authors Lestari , Diana Priyagus, Priyagus