Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan
Hokum, Alexandra
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Allocation Fund and Regional Revenue on Fiscal Independence: Evidence from Murung Raya Fitriadi; Miar; Hokum, Alexandra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4522

Abstract

This study analyzes the effect of locally generated revenue, general allocation funds, and special allocation funds in improving regional fiscal independence in Murung Raya Regency, Central Kalimantan, Indonesia. Despite more than two decades of fiscal decentralization, the regency still shows very low fiscal independence, with own-source revenue contributing less than 11% of total revenue while dependence on central government transfers exceeds 88%. The objective is to empirically examine which revenue component truly drives fiscal independence using quarterly data from 2018 to 2024. The research applies descriptive statistics, fiscal ratio analysis, and multiple linear regression on 28 quarterly observations. The results show that only locally generated revenue has a significant positive effect on the fiscal independence ratio, while general allocation funds and special allocation funds have no significant impact. The regression model explains 82% of the variation in fiscal independence and fulfills all classical assumption tests. The study concludes that increasing fiscal independence in Murung Raya Regency can only be achieved by strengthening locally generated revenue through better exploitation of local economic potential, tax administration reform, and institutional improvement. Relying on transfer funds, regardless of their size, will not reduce fiscal dependence or create sustainable regional autonomy.
Fiscal Transfers, Income Inequality, and Human Development: Evidence from Central Kalimantan Province Hidayat, Sarif; Zakiah, Wiwin; Hokum, Alexandra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4636

Abstract

This study analyzes the impact of fiscal transfers from the central government and income inequality on human development in Central Kalimantan Province over the period 2020–2024. Despite steady increases in fiscal funds and improvements in human development indicators, the province continues to face challenges from persistent income inequality that limits equitable progress. Previous research often examines fiscal funds and inequality separately, leaving a gap in understanding their simultaneous effects at the local level. The objective is to examine how general allocation funds, special allocation funds, and the Gini index jointly influence the human development index using panel data from 13 regencies and 1 city. The analysis employs a fixed effect model selected after appropriate statistical tests. The results reveal that both general allocation funds and special allocation funds have significant positive effects on the human development index, with special allocation funds showing a slightly stronger contribution. In contrast, the Gini index exerts a significant negative effect, indicating that higher income inequality substantially hinders human development. The model explains 78 percent of the variation in the human development index. These findings highlight the importance of effective fiscal management combined with targeted strategies to reduce income inequality. Policymakers in Central Kalimantan should prioritize transparent use of fiscal transfers in education and health sectors while implementing inclusive programs to lower inequality, ensuring more equitable and sustainable human development across the province.  
Causal Structure of Opsen Implementation, Human Resource Capacity, and Local Own-Source Revenue Optimization Dewi, Chandra Meida; Hokum, Alexandra; Benius, Benius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4646

Abstract

Local governments in Indonesia increasingly adopt digital fiscal innovations to enhance local own-source revenue. The opsen application integrates the collection and reporting of motor vehicle tax and vehicle title transfer fee into regional financial systems. However, despite its implementation across all districts and cities, local own-source revenue performance remains uneven, suggesting that technology alone is insufficient and highlighting the need to examine the role of human resource capacity in optimizing fiscal digitalization. This study aims to analyze the relationships between opsen implementation, human resource capacity, and local own-source revenue optimization. Using a quantitative explanatory approach, data were analyzed with SPSS to examine correlations, regression, and mediating effects among variables. The results indicate that opsen implementation has a significant positive effect on local own-source revenue optimization, both directly and indirectly through human resource capacity. These findings confirm that human resource capacity plays a strategic mediating role in ensuring the effective utilization of fiscal technology. This study contributes to the literature on digital public finance by demonstrating that technological innovation must be accompanied by strong institutional and human resource capacity. The findings provide evidence-based policy recommendations for strengthening local government capacity and enhancing the sustainability of regional fiscal digitalization.
Co-Authors Benius, Benius Dewi, Chandra Meida Fitriadi Miar Sarif Hidayat, Sarif Zakiah, Wiwin