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All Journal Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan
Prayogi, Sayidina Aditya
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Economics, Econometrics & Finance

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The Role of Concession Agreements in Regional Economic Development: A Case Study of Binjai Regency Rizieq, Habib; Prayogi, Sayidina Aditya; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2139

Abstract

This study investigates the trends and fiscal implications of locally generated revenue (PAD) and concession revenues in Binjai Regency from 2019 to 2023, focusing on the role of concession agreements in revenue diversification and regional economic development. Using a descriptive qualtitative approach, official financial data were analyzed to assess growth rates, revenue contributions, and reinvestment effects. Results show that PAD grew steadily from IDR 200 billion in 2019 to IDR 270 billion in 2023, while concession revenues increased more sharply from IDR 25 billion to IDR 40 billion, raising their share relative to PAD from 12.5% to 14.8%. Each additional IDR 1 billion in concession revenue is associated with approximately IDR 0.75 billion in infrastructure investment, highlighting its strategic contribution to local development. The findings indicate that concession agreements are increasingly significant in enhancing fiscal sustainability, mobilizing private investment, and supporting infrastructure projects. Effective governance, transparency, and institutional capacity are essential to maximize their socioeconomic impact. This study provides evidence-based insights for local policymakers to optimize concession management and strengthen Binjai Regency’s fiscal strategy.
Systematic Literature Review Regarding Opportunities, Challenges and Effectiveness in Financial Reporting of Public Service Agencies (BLUD) in the Province, Sumatera Utara Abelia, Putri Kesha; Ramadhani Daulay, Kesya Aulia; Prayogi, Sayidina Aditya; Muda, Iskandar; Mulia, Andy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to present a Systematic Literature Review by analyzing the opportunities and challenges regarding the financial reports of regional public service agencies (BLUD) in North Sumatra Province using secondary research methods aimed at obtaining critical and structural research results. The main focus of this study is to uncover the opportunities and challenges in financial reporting by implementing government accounting standards. A systematic literature review was conducted by synthesizing the results of published research by taking the theoretical framework as a reference for writing this research. The results of the synthesis indicate that the opportunities in implementing Regional Public Service Agencies (BLUD) in North Sumatra lie in the flexibility of financial resource management in BLUD by continuously striving to improve public services in providing results regarding the flexibility of patterns in regional financial management of Regional Public Service Agencies (BLUD). There are also very significant challenges regarding financial reporting in North Sumatra, namely the gap in human resource competency related to the implementation of government accounting standards by measuring the limitations of the integration of Accounting information systems. In general, this research method is implemented to achieve opportunities and resolve challenges in the financial reporting of Regional Public Service Agencies (Regions) and optimize the final results of regional financial reports.
Co-Authors Abelia, Putri Kesha Iskandar Muda Mulia, Andy Ramadhani Daulay, Kesya Aulia Rizieq, Habib