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All Journal EKONOMIS : Journal of Economics and Business Journal of Law, Poliitic and Humanities
Rahayu, Yunita Sri
Unknown Affiliation
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Tingkat Kekayaan Daerah, Ketergantungan Daerah dan Upaya Pajak terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2019-2023) Rahayu, Yunita Sri; Hendaris, Raden Budi
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2686

Abstract

This study aims to analyze the influence of regional wealth level, regional dependence, and tax efforts on the financial performance of local governments in 27 regencies and cities in West Java Province during the 2019–2023 period. The data used are sourced from secondary data in the form of APBD Budget Realization Reports and GRDP. The study population covers all district/city governments in West Java Province during that period. The analysis technique used is multiple linear regression. The results of this study reveal that simultaneously there is a significant influence between the variables of regional wealth level, regional dependence, and tax efforts on the financial performance of local governments in regencies and cities in West Java Province in 2019–2023. However, partially the 3 independent variables in this study show different variations, namely the regional wealth level variable has a positive effect on the financial performance of local governments, the regional dependence variable has a negative effect, and the tax efforts variable does not have a significant effect on the financial performance of local governments in regencies and cities in West Java Province in 2019–2023.
Problematics in the Implementation of Religious Court Decisions on the Execution of Child Support after Divorce Rahayu, Yunita Sri; Yul, Widiya
Journal of Law, Politic and Humanities Vol. 6 No. 2 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i2.3050

Abstract

This study examines the problems surrounding the implementation of Religious Court decisions related to the execution of child support obligations following divorce, focusing on three court rulings: Decision No. 180/Pdt.G/2025/PA.Spn, Decision No. 405/Pdt.G/2024/PA.Spn, and Decision No. 408/Pdt.G/2024/PA.Spn. The primary objective of this research is to assess the effectiveness of the implementation of these decisions in practice and to identify factors that hinder the fulfillment of children’s rights after divorce. The research employs a qualitative method with an empirical juridical approach, conducted through document analysis of decisions issued by the Sungai Penuh Religious Court, observation of the substance of the rulings, and examination of legal, economic, and social aspects influencing their implementation. The findings indicate that the execution of child support decisions continues to face significant challenges. From a legal perspective, weak enforcement mechanisms and low compliance by fathers with court decisions constitute major obstacles. Economically, disparities in fathers’ financial capacity contribute to delays or inability to fulfill child support obligations. Socially, low parental awareness following divorce often results in the neglect of children’s rights. Nevertheless, the Religious Court has undertaken efforts to enhance the effectiveness of decision implementation through mediation, the issuance of more realistic and enforceable rulings, and monitoring of compliance. This study recommends strengthening legal enforcement mechanisms, increasing public legal awareness, and developing policies that prioritize the best interests of the child in order to achieve optimal justice and child welfare after divorce.
Co-Authors R.Budi Hendaris Yul, Widiya