Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal of Economics and Social Sciences
Ahmad Haetami
Institut Bisnis dan Informatika Kesatuan Bogor
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Comparative Analysis of Provincial Government Financial Performance on the Island of Java in the Post-Pandemic Period (2021–2024) Based on Financial Ratios Ahmad Haetami; Budi Firmansyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9725

Abstract

This study examines how provincial governments in Java Island performed financially during the post-pandemic period of 2021–2024 and whether meaningful differences exist across provinces. The study plays a comparative and inter-temporal role by evaluating fiscal capacity and expenditure structure using regional financial ratios derived from Budget Realization Reports of six provincial governments. The data show that fiscal independence and the effectiveness of local own-source revenue generally improved after the pandemic, but large disparities among provinces persist. Dependency on intergovernmental transfers remains structurally significant. The analysis discusses the results through descriptive comparison across provinces and annual trends, focusing on the interaction between revenue recovery and expenditure management. The main finding indicates that post-pandemic fiscal recovery in Java’s provincial governments is driven primarily by revenue performance, while expenditure quality and capital spending structure have not improved proportionally, suggesting that fiscal strengthening has not yet been translated into more development-oriented budget allocation.
Assessing the Effectiveness and Efficiency of Local Government Budget Implementation in Indonesia: A Systematic Review of Value for Money Performance (2016–2023) Ahmad Haetami; Budi Firmansyah; Abdul Munief Itsniawan; Bayu Rahimansyah Irianto
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1418

Abstract

This study examines the effectiveness and efficiency of local government budget implementation in Indonesia through a Systematic Literature Review of 26 empirical studies published between 2016 and 2023. Guided by the PRISMA framework, the review analyzes Value for Money (VfM) performance and the use of management accounting information in local governments. Findings indicate that while Local Own-Source Revenue (PAD) effectiveness is generally high—often exceeding 100% in several regions—expenditure efficiency remains inconsistent, characterized by under-spending, overspending, and significant regional disparities. Moreover, management accounting information is predominantly used for compliance and reporting purposes rather than for strategic decision-making. Institutional constraints, fiscal dependency, and limited analytical capacity hinder the substantive use of performance information. The study identifies a systematic gap between formal system adoption and meaningful utilization, highlighting the need for stronger integration between accounting practices, governance processes, and public value outcomes.
Co-Authors Abdul Munief Itsniawan Bayu Rahimansyah Irianto Budi Firmansyah Budi Firmansyah