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All Journal Amkop Management Accounting Review (AMAR) J-CEKI
Said Mala
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Humanities Economics, Econometrics & Finance Social Sciences

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Pemetaan Potensi Wisata Di Kabupaten Pulau Morotai Siti Tarisa Gapang; Muhammad Zais M. Samiun; Muhammad Kamal; Said Mala; Chairullah Amin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.4830

Abstract

Tourism has a huge impact on development when it is well managed, which in its development is adjusted to the mapped potential and always prioritises tourists' perceptions of the tourism services they enjoy. This research aims to identify tourism potential and find out the factors that need to be considered in tourism development based on the perceptions of users of tourism services. The research uses a qualitative approach with descriptive methods so that various phenomena can be explored properly. The results showed that, first, tourism development in Morotai Island Regency has the potential to be carried out in a sustainable manner with various potentials scattered in natural tourism including beach tourism and historical tourism, namely trikora historical tourism, glass water nature tourism, nunuhu beach tourism, nakamura waterfall nature tourism, dodola beach tourism, kokoya beach tourism, jababeka beach tourism. Second, in an effort to develop tourism potential, there are several factors that influence it as the perception of tourism service users, among others, the location factor of attractions that are very attractive to visitors, the attractiveness factor of attractions that are very high but the promotion of attractions that are still low, the accessibility factor is very supportive, and the facility factor is good enough even though there still has to be improvements that need to be made.
Revisiting Fiscal Transfer Equity: Lessons from Indonesia’s General Allocation Fund Reform Ahmad, Abdul Chalid; Chairullah Amin; Said Mala; Irawan Abae
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3614

Abstract

Indonesia's fiscal transfer system predominantly relies on a formula-based approach, which tends to reflect continental characteristics and neglects the unique needs of archipelagic regions. As a result, provinces with extensive marine territories are structurally disadvantaged in the allocation of General Allocation Funds (GAF), Special Allocation Funds (SAF), and Revenue Sharing Funds (RSF). In response to this disparity, a policy was introduced in 2018 to incorporate a 100% weight for marine area in the GAF formula; however, no parallel adjustments have been made for SAF or RSF. This study investigates the impact of this reform, along with other determinants, on fiscal transfer disparities and regional inequality between archipelagic and non-archipelagic provinces over the period 2012–2023. Using panel data and a fixed-effects model, the findings indicate that higher GRDP per capita significantly reduces disparities in per capita GAF, SAF, and RSF. In contrast, local government revenue per capita exacerbates these disparities. Additionally, regional fiscal dependency and the 2018 reform are found to worsen per capita GAF disparities. On the other hand, the ratio of GAF, SAF, and RSF to regional direct expenditures, the ratio of Own-Source Revenue (OSR) to total expenditure, and the GAF reform contribute to reducing regional income inequality. Among these, OSR ratios and GRDP per capita exhibit the strongest equalizing effects. These results underscore the importance of differentiated transfer formulas that account for regional typologies, particularly in archipelagic contexts.
Co-Authors Abdul Chalid Ahmad Chairullah Amin Chairullah Amin Irawan Abae Muhammad Kamal Muhammad Zais M. Samiun Muhammad Zais M. Samiun Siti Tarisa Gapang