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All Journal Jurnal Ilmiah Akuntansi Kesatuan JBMR: Journal of Business and Management Review Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Contemporary Governance and Public Policy Prima Abdika: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Journal of Development Economic and Social Studies (JDESS) Contemporary Studies in Economic, Finance and Banking (CSEFB)
Bintoro, Nugroho Suryo
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Fiscal Decentralization, Expenditure Autonomy as the Mediating Mechanism and Economic Growth: Maqasid Syariah Perspective Ramadhani, Rieska Karunia; Susilo; Bintoro, Nugroho Suryo; Saksono, Lalang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4222

Abstract

Fiscal decentralization has reshaped Indonesia’s regional governance, aiming to boost economic growth through local autonomy. This study investigates how locally generated revenue and central government transfers influence regional economic growth through expenditure autonomy, emphasizing ethical principles like wealth preservation and public welfare. Using path analysis on data from 38 provinces over 2020-2024, the research examines direct and mediated effects of revenue sources on economic outcomes. Locally generated revenue significantly drives growth, while central transfers only contribute when channelled through strategic spending, with expenditure autonomy mediating both effects. These findings highlight the critical role of targeted budget allocation in maximizing economic impact. The study concludes that aligning fiscal policies with ethical principles can foster equitable development across Indonesia’s diverse regions. Policymakers should reform transfer mechanisms to prioritize performance-based allocations and strengthen local capacity to enhance expenditure efficiency, though limitations like inconsistent data quality and pandemic disruptions suggest caution in generalizing results. Future research could explore sector-specific spending to further optimize decentralization.
Pemetaan Potensi Ekonomi Kopi dan Peningkatan Peran BUMDesa Bagi Kesejahteraan Masyarakat Desa Sumberdem Bintoro, Nugroho Suryo; Fitanto, Bahtiar; Wicesa, Nayaka Artha
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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Abstract

Tujuan dari PKM ini adalah untuk memetakan potensi ekonomi kopi dan meningkatkan peran BUMDesa bagi kesejahteraan masyarakat desa Sumberdem kecamatan Wonosari kabupaten Malang. Dalam kegiatan ini Tim Pengabdian menggunakan mengumpulkan data melalui studi kasus berupa wawancara, survei dan dokumentasi. Market System Development digunakan dalam pendekatan pemecahan masalah dengan menganalisis underlying causes dari gejala-gejala yang ditemukan. Adapun hasil dari kegiatan PKM yang dilakukan adalah peta potensi kopi dan rencana usaha untuk BUMDesa yang diharapkan bisa digunakan oleh pihak desa dalam mengembangkan potensi kopi di desa Sumberdem. Kegiatan ini menunjukkan bahwa dengan intervensi yang tepat, potensi ekonomi desa dapat dioptimalkan sehingga kesejahteraan masyarakat juga dapat ditingkatkan
Analysis of Regional Economic Problems (Case Study : Mapping Regency / City Leading Sectors in Papua Province in 2020) Prabowo, Try Agung; Ananda, Candra Fajri; Bintoro, Nugroho Suryo
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2309

Abstract

Each region has its own model of economic growth, different from other regions, so planning the economic development of a region must take into account the economic, social and physical characteristics of the region itself, including its interaction with other regions. Based on data released by the Central Agency of Statistics, Papua is ranked as the province with the highest poverty rate in Indonesia at 26.80%, much higher than the national poverty rate. This study uses the Klassen Typology method and Location Quotient (LQ) analysis to group Papua Regencies/cities into several categories and to know the main sectors of Papua regencies/cities. so that economic development policies can be more targeted according to the potential of each region. In this study, it is known that most regencies/cities in Papua Province are categorized as (relatively) underdeveloped regions and it is also known that the most basic sectors in Papua are agriculture, forestry, and fisheries. Based on these results, it is expected that the Regency / city governments in Papua Province pay special attention, especially to areas in the category of underdeveloped sectors and further optimize the resources or potential sectors that exist in each region.
Does Village Fund Reduce Poverty and Disparity in East Java Province? (Evidence from Indonesia) Suseno, Vimbyarno Purbo; Syafitri, Wildan; Bintoro, Nugroho Suryo
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2433

Abstract

From economic perspective, poverty arises as result of lack of access to capital and resources differences as explained in the vicious circle of poverty theory. In addition, differences in each region and various factors then create developed regions and underdeveloped regions. Developed regions are progressing and becoming a magnet for the capital, investment and residents of underdeveloped areas. Meanwhile, underdeveloped regions remain. Statistical data shows that the poverty rate is greater in rural areas than in urban areas. For this reason, the government's policy to overcome poverty and disparity is to carry out development from marginal areas, namely rural areas. With the enactment of Law Number 6 of 2014, the village becomes an autonomous region to be able to regulate dan manage its community including aspects of planning, development, finance, and democracy independently. Since 2015, the government has allocated Village Funds to villages originating from the State Budget in the amount of 10% of and excluding Regional Transfers allocated in the State Budget. The results of the study show that Village Funds significantly reduces poverty, but it has no impact on disparity.
Upaya Meningkatkan Daya Saing melalui Penguatan Kelembagaan BUMDesa Sakti, Rachmad Kresna; Bintoro, Nugroho Suryo; Kadafi, Muhammad Amin; Setyanti, Axellina Muara
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2023): Volume 3 Nomor 4 Tahun 2023
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v3i4.3281

Abstract

In the year 2021, the launch of the Cultural Village was conducted in Kendalrejo Village because Kendalrejo is among the seven villages in Blitar Regency that has been bestowed with the title of Empowered Village. However, the current development of the Village-Owned Enterprises (BUMDesa) has not experienced a significant improvement, triggered by various factors. The understanding regarding the management of BUMDesa remains uneven, sustainability in the supply of goods, market expansion through increased production hindered by capital constraints that still become challenges for BUMDesa Sumber Rejeki. The Community Service Team observed institutional issues within BUMDesa Sumber Rejeki in Kendalrejo Village, Srengat Sub-district, Blitar Regency. This initiative aims to enhance the managerial capacity of BUMDesa. Employing the approach of sharing, exploring, analysis, and drafting methods, a comprehensive understanding among all stakeholders, especially village officials, regarding the importance of BUMDesa development and strengthening was achieved. This encompassed a profound comprehension of the potentials, obstacles, and development strategies of BUMDesa Sumber Rejeki. The resulting recommendation, denoted as ‘HARMONI DESA' is proposed to fortify the institutional framework of BUMDesa and enhance the welfare of the community.
Exploring the Nexus between Regional Fiscal Capacity and the Convergence of Inclusive Economic Development Sakti, Rachmad Kresna; Bintoro, Nugroho Suryo; Setyanti, Axellina Muara; Agustin, Rahayu Anzelina
Journal of Contemporary Governance and Public Policy Vol. 5 No. 1 (2024): (April 2024)
Publisher : Pusat Penelitian Ilmu Sosial dan Humaniora Kontemporer, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46507/jcgpp.v5i1.261

Abstract

In the fiscal decentralisation system, the establishment of fiscal capacity is of paramount importance as local governments must be capable of effectively managing their own financial resources to meet the needs of the local population and advance regional development. Possessing a robust fiscal capacity enables local governments to be more effective in enhancing regional economic growth. This study analyses the influence of regional fiscal capacity on the convergence of inclusive economic development across 34 provinces in Indonesia. Conditional beta convergence analysis is employed on the Inclusive Economic Development Index, which is influenced by the degree of fiscal decentralisation, local financial autonomy, effectiveness of local own-source revenue, indirect expenditure ratio and direct expenditure ratio. This study provides valuable insights revealing visible convergence trends among Indonesia’s 34 provinces indicating crucial progress in achieving inclusive economic development and eliminating inequality. Furthermore, the observed progress underlines the vital role of fiscal capacity, particularly the levels of fiscal decentralisation and direct spending, as a significant driver encouraging a positive trajectory of economic convergence between provinces.
Co-Authors Affandi, Hafis Demas Aghnia, Hurin Agustin, Fina Erviana Agustin, Rahayu Anzelina Ahmad Kamal Assarif Al Fian, Muhammad Ilham N. Athallah, T. M. Pasya Axellina Muara Setyanti, Axellina Muara Bahtiar Fitanto Barinta, Dunga Dwi Basuki, Ananto Candra Fajri Ananda Fath Fauzan Falaq Hermawan, Mokhammad Setyfani Jayaningtyas, Lailatul Kadafi, M. Amin Kisti Yunia Indasari Manurung, Wanda Valeria Palupi, Endah Rekno Permana, Andre Sukma Prabowo, Try Agung Prakarsa, Daffa Yudha Rachmad Kresna Sakti Ramadhani, Rieska Karunia Sahira, Laras Saksono, Lalang Suseno, Vimbyarno Purbo Susilo Wahdiyat Moko Wati, Cicik R Wicesa, Nayaka Artha Wijaya, Narendra Maulana Wildan Syafitri Zanuadewi, Mellania Putri