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Mohammad Rofiuddin
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Nur Science Institute Jl. Abdul Majid Cabean Mangunsari Sidomukti, Salatiga, Jawa Tengah
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Journal of Economics Research and Policy Studies
Published by Nur Science Institute
ISSN : -     EISSN : 27978141     DOI : https://doi.org/10.53088/jerps
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics Research and Policy Studies [2797-8141] is a scientific journal that contains the results of theoretical research and studies on economics issues. The focus of this journal article is Economics, Economic Entrepreneurship, and start-up, development economics, monetary and fiscal policies, Islamic finance, international and regional economics, institutional economics, and tourism economics, agriculture economics, labor economics, behavioral economics, environmental economics, SMEs financing, feasibility studies, community empowerment, coastal economics, Islamic economics, Cognitive economics, Law and Economics, Social and Economic Statistics, Econophysics, Economics of Entrepreneurship, and Political Economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 152 Documents
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Kesiapan pengelolaan pajak daerah dalam implementasi UU HKPD pada Kabupaten/Kota di Jawa Timur Rahayu, Hastanti Agustin
Journal of Economics Research and Policy Studies Vol. 5 No. 3 (2025): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v5i3.2890

Abstract

This study examines the readiness of local tax administration to implement Indonesia’s Law No. 1 of 2022 on Fiscal Relations between the Central and Local Governments (UU HKPD) across regencies and municipalities in East Java Province. It employs a descriptive qualitative design using secondary data from local budget documents (APBD), local regulations, BAPENDA performance reports, and official publications of the Ministry of Finance. Data were analyzed using Miles and Huberman’s interactive model and interpreted through Resource Orchestration Theory (ROT), focusing on how local governments structure, bundle, and leverage organizational resources. The findings show uneven readiness across jurisdictions: about 90% of regencies/municipalities have updated PBB-P2 data, all jurisdictions (100%) use information technology and inter-agency collaboration mechanisms in tax administration, and about 40% have strengthened staff competencies through capacity-building initiatives. Changes in tax rates and NPOPTKP, together with the surcharge (opsen) mechanism, are expected to increase PBB-P2 and opsen revenues, while posing downside risks for BPHTB, parking tax, and MBLB revenues. Theoretically, this study extends ROT to local tax administration and underscores that fiscal reform outcomes depend on local governments’ managerial capacity to strategically orchestrate regulations, data, systems, and human resources.
Apakah infrastruktur sosial, indeks pembangunan manusia, dan pengangguran memengaruhi kemiskinan? perspektif maqashid syariah di Indonesia Nugroho, Muhamad Andrian Setyo; Zuhri, Saifudin
Journal of Economics Research and Policy Studies Vol. 5 No. 3 (2025): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v5i3.1672

Abstract

Poverty remains a structural problem in Indonesia despite various development policies that have been implemented, particularly in the education, health, and employment sectors. The inconsistency of empirical findings and the dominance of conventional economic approaches underscore the need for a more comprehensive, value-based analytical framework. This study aims to analyze the influence of social infrastructure, the Human Development Index (HDI), and unemployment on poverty levels from the perspective of maqashid syariah. The method used in this study is panel data regression based on data from the Indonesian Central Statistics Agency (BPS). The results show that education has a positive and significant effect on poverty, indicating that ineffective, productivity-oriented educational development can increase poverty. Meanwhile, health has a positive but insignificant effect on poverty. Furthermore, HDI and unemployment have a negative and significant effect on poverty, indicating that integrated human development is effective in reducing poverty, and indicating that poverty is not solely determined by formal employment status. From the perspective of maqashid syariah, these findings confirm that poverty alleviation requires achieving overall maslahah by protecting reason, the soul, and property.

Page 16 of 16 | Total Record : 152

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