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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik ABDINE Jurnal Pengabdian Masyarakat
Budi Santoso, Dwi
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Economics, Econometrics & Finance Education Other

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Impact of Fiscal Balance Fund Transfer Policies on Economic Growth Convergence in Indonesia Arfiyansyah, Sintong; Budi Santoso, Dwi; Pangestuty, Farah Wulandari
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 2 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i2.1009

Abstract

Research Originality — This research aims to analyze how fiscal balance transfers impact the acceleration of economic growth convergence in the country. Convergence means that more regions can enjoy economic growth.  Research Objectives — The research used secondary data from 2015 to 2022 and focused on 34 provinces in Indonesia. Research  Methods — This study employs a quantitative research design, with a convergence analysis framework based on panel data regression. The empirical model uses both absolute and conditional convergence methodologies to investigate the relationship between regional income levels and fiscal transfer policies. The analysis is based on secondary data from 34 Indonesian provinces between 2015 and 2022. The main explanatory variables are the per capita realizations of General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH). The fixed effects estimator is used to correct for unobserved heterogeneity, and the Hausman test is performed to assess the validity of the model definition Implications — The central government needs to exercise vigilance in respect of the allocation of balance funds because DAK has not been able to contribute to the economic growth in Indonesia. Regional governments also need to exercise vigilance and have strong controls in using balance funds. Better planning of balance funds, which are purpose grants, needs to be facilitated through efficient spending planning and synchronized with national priorities, ensuring that balance funds can be properly absorbed by regional governments and have an impact on economic development in each region.
Pemanfaatan Teknologi AI untuk Desain Batik Kaligrafi Ponpes Darululum Assyar’iyyah Ds.Jetis Ungaran Handayani Untari Ningsih, Dewi; Suhari, Yohanes; Naja Anwar, Sariyun; Budi Santoso, Dwi
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1017

Abstract

Pesantren Darululum Assyar'iyyah memiliki potensi signifikan dalam pengembangan batik berbasis nilai agama dan kearifan lokal, namun masih terbatas dalam inovasi desain dan daya saing. Pengabdian ini bertujuan mendukung branding dan pengembangan produk Batik Pondok Pesantren Darululum  Assyar’Iyyah ds.Jetis Ungaran melalui pemanfaatan teknologi kecerdasan buatan (AI) dalam proses desain motif batik. Metode yang digunakan adalah pendampingan dan pelatihan intensif bagi santri dalam penggunaan AI untuk menghasilkan desain batik kaligrafi yang unik dan bervariasi. Hasil dari kegiatan pengabdian ini adalah kemampuan santri dalam mendesain motif batik berbantuan AI yang secara signifikan bisa meningkatkan variasi dan kualitas desain, sekaligus menambah wawasan dan keterampilan santri. Pemanfaatan AI tidak hanya memperkaya desain dengan memadukan unsur tradisional dan modern, tetapi juga berhasil menguatkan identitas visual produk. AI terbukti efektif meningkatkan daya saing produk dan memberikan pengalaman belajar inovatif bagi santri, mendorong mereka menjadi desainer kreatif.
Co-Authors ARFIYANSYAH, SINTONG Farah Wulandari Pangestuty Handayani Untari Ningsih, Dewi Sariyun Naja Anwar Yohanes Suhari