cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yusuf Adam Hilman, S.I.P, M.Si
Contact Email
aristo@umpo.ac.id
Phone
+6281296125801
Journal Mail Official
aristo@umpo.ac.id
Editorial Address
Jalan Budi Utomo NO 10 Siman Ponorogo, Lt 02 Gedung Perkuliahan, FISIP UMPO
Location
Kab. ponorogo,
Jawa timur
INDONESIA
ARISTO
Published by Universitas Muhammadiyah Ponorogo
ISSN : 23385162     EISSN : 25278444     DOI : 10.24269
Core Subject : Education, Social,
Languange, Linguistic, Communication & Media Social Sciences
ARISTO is a Journal that is published biannually or twice a year, which is in January and July. It is published by Social and Political Science Faculty, Universitas Muhammadiyah Ponorogo. Journal ARISTO aims to share the scientific studies that are conducted by scientists from Universitas Muhammadiyah Ponorogo and other institutions. Journal ARISTO receives manuscripts that depict the findings of the field study based research or literature review within the scope of social, politic and humanities.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 614 Documents
 58   59   60   61   62 
The Role of Smart Cities and Social Connectivity in Advancing the Smart Economy Riyadhusholihah, Riyadhusholihah; Umar, Haryono
ARISTO Vol 15 No 1 (2027): January : Forthcoming
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The emergence of smart cities represents a transformative shift in urban development, integrating digital technologies, data-driven governance, and sustainable infrastructure to enhance quality of life and economic efficiency. This article explores how smart city initiatives are reshaping business dynamics and driving the growth of the smart economy. By leveraging technologies such as the Internet of Things (IoT), artificial intelligence (AI), and big data analytics, smart cities enable new business models, optimize operational efficiency, and support innovation ecosystems. The paper also highlights the critical role of public–private partnerships, regulatory frameworks, and digital infrastructure in creating an economic environment that is responsive, adaptive, and inclusive. Through a multidisciplinary analysis, this study reveals the interconnection between urban intelligence and economic competitiveness, offering strategic insights for policymakers, business actors, and urban planners. Ultimately, smart cities do not merely transform how cities operate they also redefine how businesses compete and collaborate in the digital age. However, this study has limitations; therefore, future research should expand the scope and methodology to extend the findings. Keywords: Smart City; Business Dynamics; Smart Economy; Urban Innovation; Digital Transformation; Economic Competitiveness;
Budget Budget Implementation and Accountability in Delta & Edo Public Service Bisina, Joel; Afonughe, Omamuyovwi Goodluck
ARISTO Vol 15 No 1 (2027): January : Forthcoming
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Budget implementation and accountability remain persistent challenges in Delta and Edo local government public services, with far-reaching implications for governance quality, service delivery, and public trust in state institutions. This study examines the key factors, constraints, and institutional processes shaping how public budgets are executed in states. Although the budgeting framework is designed to align national priorities with available resources, actual implementation often diverges from approved plans. This disconnect is largely attributed to administrative delays, political interference, weak monitoring mechanisms, and volatility in government revenues. Together, these issues undermine fiscal discipline and sustain long-standing development shortfalls. Over time, several accountability mechanisms, including legislative oversight, audits, procurement regulations, and public financial management reforms, have been introduced to improve transparency and curb misuse of public funds.  The study identified several other modern challenges in budget implementation and accountability in Delta and Edo state public service as rooted in deep-seated structural problems such as weak institutional capacity, poor inter-agency coordination, inadequate sanctions for violations, and minimal citizen participation. These gaps reduce meaningful oversight and weaken efforts to ensure that public spending delivers tangible development outcomes. The study further highlights how late approvals, unpredictable cash releases, and budget and expenditures outside approved allocations erode policy credibility and disrupt project execution. Corruption and patronage networks also contribute to resource leakages, diminishing the value of public investments. Despite these challenges, ongoing reforms such as digital financial systems, medium-term expenditure frameworks, and open government initiatives offer cautious optimism. Sustaining progress in Delta and Edo public services at the local government level will depend on strong political will, continuous capacity building, and a deeply rooted culture of accountability. The study recommends that ultimately, improving budget implementation in Delta and Edo public services at the local government level requires a comprehensive approach centered on institutional strengthening and transparency building, and an immersed rooted culture of accountability.  Future research could expand on these findings by exploring broader perspectives and methodological approaches. Keywords: Budget; Accountability; Implementation; Civil Service;
Effectiveness and Efficiency of Budgeting in Governance Fadillah, Isma; Zainudin, Arif; Widodo, Agus Setio
ARISTO Vol 15 No 1 (2027): January : Forthcoming
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to comprehensively analyze the implementation, impact, and supporting and inhibiting factors of budget efficiency in governance, focusing on Indonesia, Singapore, and Argentina. The approach used is a Systematic Literature Review of publications from 2020–2025, which are analyzed bibliometrically to map the dynamics of fiscal policy, budget management methods, and institutional structures that affect the efficiency of public resource allocation. The results of the study show that Indonesia implements efficiency through austerity policies and budget transfers to priority programs, Singapore emphasizes flexible results-based reallocation supported by comprehensive digitalization, while Argentina prioritizes radical fiscal reform through spending cuts and bureaucratic restructuring. These policies have proven capable of improving fiscal indicators and increasing fiscal space, but at the same time they create trade-offs in the form of the risk of economic slowdown and significant social burdens if they are not balanced with protection for vulnerable groups. Limitations in this study that need to be acknowledged by the academic community. Operational studies on the budget policy implementation process are limited by the use of secondary data. Future research should use a mixed-method approach or more measurable quantitative analysis. The database should be expanded to include non-Scopus sources such as Google Scholar, SSRN, and official government policy Keywords:  Efficiency; Budgeting; Government; Governance;
Optimizing Financial Management to Improve Regional Performance Jaja Jaja; Fernandes Simangunsong
ARISTO Vol 15 No 1 (2027): January : Forthcoming
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes strategies for optimizing local financial management through the strengthening of good governance within the framework of Public Financial Management (PFM) to improve the financial performance of the West Bandung Regency (KBB) government. The research background is based on low fiscal autonomy, reflected in the contribution of Local Own-Source Revenue (PAD) of around 18–24% and high dependence on central government transfers (±75–77%), resulting in limited fiscal discretion and making it difficult to transform public spending into measurable public value. The study employs a qualitative approach using a case study design, involving cross-actor interviews (Bappelitbangda, BKAD, Inspectorate, OPD, academics), a review of financial management cycle documents (from planning to accountability/LKPD), and triangulation of sources, techniques, and time. The research findings indicate that the process has proceeded in accordance with regulations; however, the leverage over the fiscal structure is determined by substantive governance: the validity of planning data, the consistency of documents and audit trails, internal controls from the outset, and cross-OPD coordination. Performance from 2020 to 2024 improved managerially (PAD effectiveness >100%, SiLPA decreased) but PAD remains small and operational expenditures are dominant (±67–70%). The SWOT analysis places KBB in Quadrant III (IFAS 2.40; EFAS 2.47), so a turnaround strategy is prioritized through a package of data governance, quality assurance, change control/document locking, a single source of truth, and a learning loop for oversight findings. Keyword: Regional Financial Management; Good Governance;  PFM;  Wo Strategy; Fiscal Autonomy; Local Revenue; Local Government Financial Performance;

Page 62 of 62 | Total Record : 614

 58   59   60   61   62 

Filter by Year

2013 2026


Reset
Filter By Issues
All Issue Vol 15 No 1 (2027): January : Forthcoming Vol 14, No 2 (2026): July : Forthcoming Vol 14 No 2 (2026): July : Forthcoming Vol 14 No 1 (2026): January Vol 14, No 1 (2026): January : (Fortchoming ) Vol 13 No 2 (2025): July Vol 13, No 2 (2025): July Vol 13, No 1 (2025): January: Forthcoming Issue Vol 13 No 1 (2025): January Vol 12, No 3 (2024): Election and Regional Election in Indonesian Vol 12 No 3 (2024): Election and Regional Election in Indonesian Vol 12 No 2 (2024): July Vol 12, No 2 (2024): July Vol 12, No 2 (2024): July : in press Vol 12, No 1 (2024): Januari Vol 12 No 1 (2024): Januari Vol 11, No 2 (2023): July Vol 11 No 2 (2023): July Vol 11, No 1 (2023): January Vol 11 No 1 (2023): January Vol 10 No 3 (2022): December / Special Issue : Local Governance Vol 10, No 3 (2022): December / Special Issue : Local Governance Vol 10 No 2 (2022): July Vol 10, No 2 (2022): July Vol 10 No 1 (2022): January Vol 10, No 1 (2022): January Vol 9, No 2 (2021): July Vol 9, No 1 (2021): January Vol 8, No 2 (2020): July Vol 8, No 1 (2020): Januari Vol 7, No 2 (2019): July Vol 7 No 2 (2019): July Vol 7 No 1 (2019): Januari Vol 7, No 1 (2019): Januari Vol 6 No 2 (2018): July Vol 6, No 2 (2018): July Vol 6, No 1 (2018): Januari Vol 6 No 1 (2018): Januari Vol 5, No 2 (2017): July Vol 5 No 2 (2017): July Vol 5, No 1 (2017): January Vol 5 No 1 (2017): January Vol 4 No 2 (2016): Aristo Vol. 7 2016 Vol 4 No 1 (2016): ARISTO Vol. 6 Tahun 2016 Vol 4, No 2 (2016): July Vol 4, No 1 (2016): January Vol 3 No 2 (2015): Juli Vol 3, No 2 (2015): July Vol 3, No 1 (2015): January Vol 3 No 1 (2015): Januari Vol 2, No 2 (2014): July Vol 2 No 2 (2014): Agustus Vol 1 No 2 (2013): Juli Vol 1, No 2 (2013): July Vol 1 No 1 (2013): January Vol 1, No 1 (2013): January More Issue