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All Journal Economics Development Analysis Journal JESH: Journal of Economics, Social, and Humanities
Agus Arifin
Faculty of Economics and Business, Universitas Jenderal Soedirman
Economics, Econometrics & Finance

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Government Budget: Good Governance and Human Capital for Poverty Alleviation in Central Java Agus Arifin; Rakhmat Priyono; Goro Binardjo
Journal of Economics, Social, and Humanities Vol. 3 No. 2 (2025): JESH: Journal of Economics, Social, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v3i2.325

Abstract

Good governance can be reflected in an integrated and clean system, supported by adequate quality human resources in achieving organizational goals (government, private, etc.) effectively and efficiently. One of the main goals of successful development is to improve community welfare, one indicator of which is reduced poverty (SDG number 1). To realize this goal, government budget allocation is needed for poverty alleviation. This research aims to analyze good governance and the quality of human resources in managing the poverty alleviation budget. The research method used is multiple regression with poverty as the dependent variable. The independent variables representing the budget are local own-source revenue (LOSR), fiscal balance (FB), capital expenditure (CE), social aid (SA), while the independent variable representing the quality of human resources is the human development index (HDI). The results show that (1) from the budget side, LOSR, FB, and SA can reduce poverty, while CE has no effect; (2) from the quality of human resources, HDI HDI is not strong enough to influence poverty even though the direction of its influence is appropriate.. The implications are: (1) From the revenue side, LOSR and FB, can be important variables for poverty alleviation, but they must be managed with good, clean, and correct budgets; (2) From the expenditure side, only SA can be a variable for poverty alleviation, but its influence is very small, so it needs better management; (3) The human development index remains an important variable in proper budget management to address poverty, but it takes longer to develop higher quality and competent human resources.
Institutional Factors: Challenges For Coconut Sugar Small Enterprises Survival Agus Arifin; Rakhmat Priyono; Goro Binardjo
Journal of Economics, Social, and Humanities Vol. 3 No. 1 (2025): JESH: Journal of Economics, Social, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v3i1.326

Abstract

Small enterprises often face various obstacles in developing and growing their businesses. Some of which are related to institutional factors. The aim of this research is to analyze institutional factorsmanagerial and technical skills and social capitalson coconut sugar small enterprise in Purbalingga. It used primary data that was collected from respondentsentrepreneurs of coconut sugar. The data collected was analyzed with competitive advantage approach by Porterthe five competitive forces modelto explain those factors. The model consists of five competitive forces: entry of competitors, threat of substitutes, bargaining power of buyers, bargaining power of suppliers, and rivalry among the existing players. The result shows that: 1) Coconut sugar enterprises have strong institutional factors, 2) Entrepreneurs can easily build this business with slight threat, 3) Coconut sap raw material is quite available but the quantity is uncertain, 4) The bargaining power of buyers is quite strong, especially in supressing product price, 5) Bargaining power of suppliers is also strong that is proven by the ease of marketing because of demand stability, 6) Competition among entrepreneurs is so high. They say that their competitors have more capitals but they have great optimism to win the competition. Their best strategy is to maintain quality, increase quantity, and also strengthen channels and networks.
Impact of the Shadow Economy on Tax Buoyancy in Central Java Fazriel Alfathan; Agus Arifin
Economics Development Analysis Journal Vol. 14 No. 3 (2025): Economics Development Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v14i3.22878

Abstract

Taxation plays a strategic role as the primary source of government revenue, supporting fiscal stability and sustainable economic growth. In this context, tax buoyancy serves as an important indicator for evaluating the responsiveness of tax revenues to economic growth. Despite its substantial contribution to regional income, Central Java exhibits the lowest level of tax buoyancy among provinces on the island of Java, indicating the presence of unrealized fiscal potential. This study examines the effect of the shadow economy on tax buoyancy using a labor-based approach and panel data regression with a Fixed Effects Model. The analysis utilizes secondary data from the Directorate General of Fiscal Balance (Direktorat Jenderal Perimbangan Keuangan/DJPK) and Statistics Indonesia (BPS) for the period 2016–2022. The independent variables include population, investment, and the shadow economy. The results indicate that population has a negative effect on tax buoyancy, while investment shows no statistically significant effect. In contrast, the shadow economy exerts a significant positive influence on tax buoyancy. The novelty of this research lies in its application of a labor-based approach to capture the dynamics of the shadow economy within a tax buoyancy framework. These findings highlight the importance of policy strategies aimed at formalizing the informal sector through tax incentives, regulatory simplification, and improvements in business licensing systems in order to enhance the sustainability of tax revenues.
Co-Authors Fazriel Alfathan Goro Binardjo Rakhmat Priyono