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All Journal Jurnal Mirai Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Romadlona, Fitria
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Effect of Regional Original Revenue, General Allocation Fund, and Revenue Sharing Fund on Capital Expenditure and Their Impact on Economic Growth in Kutai Kartanegara Regency Romadlona, Fitria; Wijaya, Adi; Suharto, Rahcmad Budi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7333

Abstract

The purpose of this study to discuss about effect of regional original revenue, general allocation fund, and revenue sharing fund on capital expenditure and their impact on economic growth in Kutai Kartanegara Regency. This research is quantitative descriptive. The data used is secondary data obtained from the Audited Financial Report of the Regional Government of Kutai Kartanegara Regency from 2007 to 2021 and the Central Bureau of Statistics of East Kalimantan Province. The analytical method in this study uses multiple linear regression analysis and path analysis. The research results show that directly, regional original revenue and general allocation fund have no significant effect on capital expenditure, while revenue sharing fund has significant effect on capital expenditure. Regional original revenue, general allocation fund, revenue sharing fund, and capital expenditure have no significant effect on economic growth. Indirectly, regional original revenue and general allocation fund have significant effect on economic growth through capital expenditure. Revenue sharing fund has no significant effect on economic growth through capital expenditure.
Tax Ethics and Professionalism in Accounting: A Systematic Literature Review Yani, Indah; Marlina, Leny; Romadlona, Fitria
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9980

Abstract

Tax ethics has become a crucial issue in the accounting profession amid increasing regulatory pressure and the complexity of global taxation. This study aims to identify trends, thematic focuses, and methodological approaches in tax ethics research through a systematic literature review. 101 Scopus-indexed articles published between 2011 and 2023 were analyzed using co-word analysis with VOSviewer. The study covered 27 countries, applied 78 theories, and was published in 45 journals. Three main groups emerged: tax compliance and ethics, organizational pressure and decision-making, and ethics education. Moral and behavioral approaches dominate the literature, reflecting the multidimensional nature of tax ethics. The prominence of tax compliance and ethics highlights growing concerns about the ethical boundaries of tax planning amid increasing scrutiny of tax avoidance. This research contributes by mapping the intellectual structure of tax ethics research and emphasizing the need for contextual ethics education to strengthen accounting professionalism. Future research is encouraged to explore the role of digitalization, AI, and cross-cultural factors in shaping ethical tax behavior and professional judgment. Keywords: Ethics _1, Taxation _2, Accounting Profession _3, Ethics Education _4,
Co-Authors Adi Wijaya Rahcmad Budi Suharto Yani, Indah