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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Zamhur, Zamhur
Unknown Affiliation
Economics, Econometrics & Finance

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Analysis of Efficiency and Dominant Factors of Tourism Budget Allocation on Tourism Development in Kampar Regency: Integration of Mixed Methods Analysis Zamhur, Zamhur; Marantika, Abshor
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5604

Abstract

This study analyzes the efficiency of local government budget (APBD) allocation in the tourism sector of Kampar Regency. The background indicates that despite the significant potential of tourism to boost local revenue, budget allocation and absorption remain suboptimal, with a large portion consumed by operational activities and official travel. The research aims to analyze the dominant factors influencing budget allocation efficiency and evaluate its impact on tourism development in Kampar Regency. Employing a mixed-methods approach (quantitative and qualitative) with descriptive design, Data Envelopment Analysis (DEA and Budget Ratio) and Multiple Linear Regression analysis, the findings reveal that wasteful spending and inadequate efficiency measurement indicators are key weaknesses requiring immediate attention. Although efficiency strategies and stakeholder participation are strong, structural inefficiencies in operational expenditures hinder performance improvement. In conclusion, optimizing the tourism budget in Kampar Regency necessitates a focus on reducing waste and developing measurable performance indicators.
Digital Tax Governance in Optimizing Local Own-Source Revenue: Evidence from Kampar Regency, Indonesia Zamhur, Zamhur; Marantika, Abshor
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6581

Abstract

Fiscal decentralization has become a central policy in many developing countries aimed at improving local government autonomy and enhancing public service delivery. One key indicator of fiscal autonomy is the capacity of local governments to generate Local Own-Source Revenue (Pendapatan Asli Daerah/PAD). However, many local governments in Indonesia still depend heavily on fiscal transfers from the central government. This study examines the role of digital governance in optimizing local tax administration and increasing PAD in Kampar Regency, Riau Province. The research employs a qualitative descriptive approach supported by secondary fiscal data analysis. The findings indicate that digital tax administration contributes to improving transparency, administrative efficiency, and taxpayer compliance. Digital systems allow local governments to monitor tax transactions more effectively while reducing revenue leakage. However, challenges remain in terms of technological infrastructure, human resource capacity, and digital literacy among taxpayers. Strengthening digital governance in local taxation is therefore essential for improving fiscal sustainability and enhancing regional financial independence.
Co-Authors Abshor Marantika