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All Journal Jurnal Ilmu Ekonomi JFAS : Journal of Finance and Accounting Studies
Yosa, Natasya Amelia
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Economics, Econometrics & Finance Social Sciences

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Determinasi Penyerapan Anggaran: Peran Belanja Modal dan Silpa Pada Pemerintah Daerah Provinsi Sumatera Utara Chairunnufus, Indah; Rizky, Fitrian; Arfan, Rahmat; Ariansyah, Ricky; Mirnawati, Mirnawati; Yosa, Natasya Amelia
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 1 (2026): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i1.11356

Abstract

Penelitian yang dilakukan bertujuan untuk mengetahui/menguji penyerapan anggaran yang dipengaruhi oleh belanja modal, rebudgeting, dan sisa lebih perhitungan anggaran pada pemerintah daerah kabupaten/kota di Sumatera Utara. Penyerapan anggaran yang maksimal pada pemerintah daerah sangat penting agar dana digunakan efektif, mendukung pembangunan, pelayanan publik optimal, serta menjamin akuntabilitas dan transparansi pengelolaan keuangan daerah. Dengan menggunakan metode sensus untuk pengambilan sampelnya, terdapat 165 sampel yang dijadikan sampel pada penelitian ini yakni pada kabupaten/kota di Provinsi Sumatera Utara tahun 2019-2023. Analisis regresi data panel digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian menunjukkan belanja modal dan sisa lebih perhitungan anggaran berpengaruh signifikan terhadap penyerapan anggaran
Macroeconomic and Social Determinants of Tax Performance: Evidence from Aceh Dinda, Lidyana; Khairullah, Aulia; Ningsih, Suprihatin; Yosa, Natasya Amelia
Jurnal Ilmu Ekonomi JIE Vol. 10 No. 02 (2026): Jurnal Ilmu Ekonomi
Publisher : Program Studi Ekonomi Pembangunan Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jie.v10i02.43628

Abstract

This study examines the dynamic relationship between zakat, tax revenue, and key macroeconomic and social indicators in Aceh Province, Indonesia. As a region with special autonomy and a predominantly Muslim population, Aceh presents a unique fiscal setting in which zakat plays an important redistributive role alongside the formal tax system. This study employs balanced panel data from 23 districts/cities over the period 2020–2024 and applies a Panel Vector Error Correction Model (Panel VECM) to capture both short-run dynamics and long-run equilibrium relationships among zakat, tax revenue, economic growth, poverty, unemployment, and income inequality. The results of the cointegration test confirm the existence of a long-run equilibrium relationship among the variables. The VECM estimation reveals that, in the long run, zakat has a negative and significant relationship with tax revenue and economic growth, while showing a positive relationship with poverty, unemployment, and income inequality. In the short run, shocks to zakat generate temporary responses across fiscal and macroeconomic variables. The Impulse Response Function (IRF) analysis shows that zakat shocks initially increase tax revenue before gradually converging to equilibrium. Meanwhile, zakat contributes to reducing income inequality. Variance Decomposition results indicate that zakat explains a larger proportion of inequality fluctuations than other variables, emphasizing its role as a redistributive policy instrument.
Co-Authors Ariansyah, Ricky Chairunnufus, Indah Dinda, Lidyana Fitrian Rizky Khairullah, Aulia Mirnawati Mirnawati Ningsih, Suprihatin Rahmat Arfan