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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi & Studi Pembangunan Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Siga, Mustaqim
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Humanities Economics, Econometrics & Finance Social Sciences

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Adaptive fiscal strategies for strengthening local taxing power: Evidence from Jambi Province Junaidi, Junaidi; Hastuti, Dwi; Ramadhan, Raihan Fajri; Widiastuti, Fitri; Zevaya, Faradina; Siga, Mustaqim; Irawan, Deki
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 13 No. 3 (2025): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v13i3.46184

Abstract

The transformation of regional taxation is a strategic agenda aimed at strengthening fiscal capacity, reducing dependence on central government transfers, and supporting sustainable development within the framework of regional autonomy. This study aims to identify the regional tax instruments with the greatest potential, analyze the challenges and opportunities associated with implementing local taxing power, and formulate adaptive fiscal policy strategies in Jambi Province. The research employs a qualitative descriptive-analytical approach, drawing on primary data from in-depth interviews and focus group discussions (FGDs), as well as secondary data from regional budget (APBD) reports, local revenue (PAD) statistics, and regional tax realization for the period 2021–2024. Thematic analysis was conducted using NVivo software, complemented by quantitative data triangulation. The findings reveal that the largest tax potential in Jambi lies in the Street Lighting Tax, Specific Goods and Services Tax, Land and Building Acquisition Duty (BPHTB), and Rural and Urban Land and Building Tax (PBBP2), with varying dominance across districts and municipalities according to their respective economic characteristics. The main implementation challenges include low taxpayer compliance, weak administrative systems and institutional coordination, limited human resources, and disparities in infrastructure development across regions. Nonetheless, significant opportunities exist through the growth of the digital economy, the rise of online-based SMEs, the development of tourism and real estate sectors, and the diversification of resource-based taxation. This study recommends adaptive fiscal strategies built upon three key pillars: regulatory reform, institutional and technological capacity building, and cross-sector collaboration, accompanied by public outreach. Such strategies are expected to foster a more inclusive, transparent, and efficient regional taxation system while strengthening fiscal independence in the post-HKPD 2022 era.
Mapping food system vulnerabilities and multilevel governance across spatial typologies in Jambi Province Junaidi, Junaidi; Siga, Mustaqim; Hardiani, Hardiani
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 13 No. 6 (2026): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v13i6.50737

Abstract

Uneven production capacity, spatial disparities, distribution constraints, and governance fragmentation shape food security conditions in Jambi Province. Although aggregate indicators show improvement between 2022 and 2024, persistent territorial inequalities and structural vulnerabilities remain. This study maps food system vulnerabilities and multilevel governance dynamics across spatial typologies in Jambi Province. Using a mixed-methods design that integrates Likert-scale surveys of provincial and district/municipal officials with thematic qualitative analysis of academic perspectives, the study synthesizes institutional perceptions across the four FAO pillars—availability, access, utilization, and stability. The findings reveal scalar asymmetries in governance perceptions: provincial actors rely on aggregate indicators and formal coordination mechanisms, whereas district and municipal actors emphasize operational constraints and localized bottlenecks. Academic perspectives highlight longer-term structural pressures, including land-use conversion, climate exposure, and demographic shifts in farming communities. Through iterative thematic integration, the study constructs three spatial configurations of food system vulnerability: (1) urban and peri-urban areas dependent on external supply and sensitive to price volatility; (2) highland production centers characterized by strong output capacity but climate-related risks; and (3) rural–coastal regions constrained by infrastructural limitations and environmental exposure. The results demonstrate that food security in Jambi is territorially differentiated and mediated by multilevel governance dynamics. Mapping these configurations provides a structured basis for spatially differentiated and coordination-sensitive policy design.
PERSEPSI DAMPAK PROGRAM MBG TERHADAP KETAHANAN EKONOMI KELUARGA Siga, Mustaqim
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 03 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/t23p3h66

Abstract

 Abstrak Program Makan Bergizi Gratis (MBG) merupakan intervensi kebijakan pemerintah Indonesia yang dirancang untuk meningkatkan pemenuhan gizi anak dan berpotensi mendukung ketahanan ekonomi rumah tangga. Penelitian ini bertujuan menganalisis persepsi rumah tangga terhadap perubahan ketahanan ekonomi setelah pelaksanaan MBG di Provinsi Jambi. Data primer dikumpulkan dari 54 rumah tangga penerima manfaat yang dipilih secara purposif melalui kuesioner dengan pertanyaan tertutup dan terbuka. Ketahanan ekonomi dianalisis melalui enam dimensi, yaitu stabilitas pangan, efisiensi anggaran, kemampuan menabung dan pengelolaan utang, resiliensi terhadap guncangan, alokasi waktu dan produktivitas ekonomi, serta kesejahteraan psikologis. Hasil penelitian menunjukkan bahwa MBG membantu sebagian rumah tangga mengurangi tekanan konsumsi dan pengeluaran, tetapi manfaat terhadap ketahanan ekonomi secara keseluruhan masih parsial. Perubahan pada tabungan, utang, dan produktivitas ekonomi relatif terbatas. Kualitas dan penerimaan makanan juga berkaitan dengan kemampuan MBG menggantikan pengeluaran rumah tangga, sehingga pola yang ditemukan konsisten dengan mekanisme consumption smoothing dan flypaper effect.  Kata kunci: MBG, Ketahanan ekonomi rumah tangga, Consumption smoothing, Bantuan pangan, Resiliensi ekonomi
Economic inequality and fiscal pressures: Assessing middle-class welfare decline through household expenditure in Jambi Province Zulgani, Zulgani; Zevaya, Faradina; Muslih, Syaeful; Siga, Mustaqim; Umiyati, Etik; Hardiani, Hardiani
Jurnal Ekonomi & Studi Pembangunan Vol. 27 No. 2: October 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v27i2.29476

Abstract

The rapid decline of Indonesia’s middle class poses a serious threat to macroeconomic stability. However, the factors driving this downward mobility at the household level remain underexplored. This study examines the socioeconomic drivers of middle-class welfare decline in Jambi Province and proposes targeted micro-level fiscal interventions. Using 2023-2024 SUSENAS microdata, the study employs a binary logistic regression to identify factors influencing welfare transitions, complemented by qualitative analysis in NVivo to formulate policy strategies. The empirical results indicate that approximately half of middle-class households experienced downward mobility. Downward mobility is significantly associated with informal-sector employment, larger household sizes, and female-headed households, whereas higher education and tertiary-sector employment provide protective effects. To address these structural vulnerabilities, this study contributes to the literature by linking household-level empirical analysis with micro-fiscal policy design. We propose targeted interventions, such as progressive micro-tax regimes, sector-specific subsidies, and conditional social transfers tailored to informal workers and large households. Future research should advance this framework by incorporating longitudinal panel data and developing dynamic policy simulation models to evaluate the long-term efficacy of these micro-fiscal instruments.
Co-Authors deki Irawan Dwi Hastuti Etik Umiyati Faradina Zevaya Hardiani . Hardiani Hardiani Junaidi Junaidi Muslih, Syaeful Ramadhan, Raihan Fajri Widiastuti, Fitri Zulgani Zulgani