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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) SocioEdu: Sociological Education
Alfitri
Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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CAPACITY AND TRANSFORMATION OF THE ROLE OF UNEXPECTED EXPENDITURE (BTT) IN REGIONAL FISCAL UNCERTAINTY: A SYSTEMATIC LITERATURE REVIEW Fransiskus Lucky Arif Wicaksana; Alfitri; Raniasa Putra
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19486311

Abstract

Unexpected Expenditure ( BTT) is instrument fiscal in Budget Regional Income and Expenditure (APBD) which is designed For respond condition emergency and uncertainty that is not can predicted . Although own role strategic as buffer fiscal area , various study show findings that are still fragmented related effectiveness and implementation of BTT. Research This aim For synthesize existing literature to understand​ dynamics regulation , transformation role , capacity fiscal , as well as governance challenges​ in implementation of BTT in government area . The method used is a Systematic Literature Review (SLR) by following PRISMA protocol . Search process literature done through the Google Scholar and Scopus databases using Publish or Perish instrument with range publication 2020–2025 . Of the 635 identified documents , the selection process produced 25 articles that meet the requirements criteria inclusion For analyzed . The data was analyzed use approach synthesis thematic that produces four theme main , namely : dynamics regulation and compliance administrative , transformation BTT's role in multi- disaster response , capacity fiscal and performance budget , as well as governance challenges​ operational . Research results show that BTT has experience transformation from the budget post passive become instrument more fiscal​ adaptive in respond various crisis , including disaster natural and non- natural . However , the effectiveness its implementation Still face various obstacle structural like volatility regulations , limitations capacity execution bureaucracy , validity of recipient data benefits , as well as limitations competence source Power humans . In addition , the non-cumulative design of the BTT causes remainder budget No can accumulated as a reserve fund term long . Therefore that , is necessary reorientation policies and strengthening governance capacity so that BTT can functioning optimally as​ instrument resilience fiscal area .
SOCIAL CAPITAL FOR BIDADARI BEACH TOURISM DEVELOPMENT Aisyah Anggun Lestari; Alfitri; Diana Dewi Sartika
SocioEdu: Sociological Education Vol. 6 No. 2 (2025): Sociological Education
Publisher : Sociology Education, Teaching Training and Education Faculty, Muhammadiyah University of Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59098/socioedu.v6i2.2342

Abstract

This study aims to analyze the form and role of social capital in the management of the Pantai Bidadari tourist attraction by BUMDes Sepakat Sejahtera in Subik Village, Buay Pematang Ribu Ranau Tengah District, South OKU Regency. The research method used is qualitative with a case study approach. Data were collected through observation, in-depth interviews, and documentation, then analyzed using Robert Putnam's social capital theory which includes three main dimensions: trust, networks, and norms. The results of the study indicate that social capital plays an important role in building collaboration between managers, communities, and village governments. The form of trust is reflected through the involvement of local communities in managing and accepting village policies. Social networks are formed through mutual cooperation, socialization activities, and participation in youth organizations. Social norms develop through obedience to local rules in maintaining coastal sustainability. Social capital is a driving force in strengthening community participation and supporting the sustainability of tourism management. This study emphasizes the importance of strengthening social capital as a strategy for empowering and developing sustainable community-based tourism.
Co-Authors Aisyah Anggun Lestari Diana Dewi Sartika, Diana Dewi Fransiskus Lucky Arif Wicaksana Raniasa Putra