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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Esther Sri Astuti Soeryaningrum Agustin
Universitas Diponegoro
Economics, Econometrics & Finance

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ANALYSIS OF FISCAL POTENTIAL ON ECONOMIC GROWTH IN CENTRAL JAVA DURING 2020–2023: A PANEL DATA APPROACH Etma Puji Setowati; Esther Sri Astuti Soeryaningrum Agustin
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5688

Abstract

This study analyzes the effect of fiscal potential, government spending, and human development on regional economic growth in Central Java during the 2020–2023 period. Gross Regional Domestic Product (GRDP), in logarithmic form, is used as the dependent variable, while the independent variables include local fiscal potential (PAD), government spending, and the Human Development Index (HDI). Using panel data regression with a fixed-effect model on 35 districts/cities, the results reveal that HDI has a significant positive impact on GRDP. Meanwhile, fiscal potential and government spending are found to be statistically insignificant. These findings suggest that enhancing human development is a key factor for boosting economic growth in the region.
Co-Authors Etma Puji Setowati