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Handi Nuryaman
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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 134 Documents
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Regional Financial Independence in Indonesia: The Role of Revenue Effectiveness, Fiscal Decentralization, and ICT Syafrul Antoni
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2853

Abstract

This study aims to analyze the effects of regional revenue effectiveness, local tax revenue effectiveness, and the degree of fiscal decentralization on regional financial independence, as well as to examine the role of Information and Communication Technology (ICT) as a moderating variable. This study employs a quantitative approach using secondary data from 38 provinces in Indonesia in 2024. The sampling technique used is saturated sampling, in which all 33provinces are included as research samples. Data analysis was conducted using EViews through panel data regression and Moderated Regression Analysis (MRA).  The results show that regional revenue effectiveness has no significant effect on regional financial independence, while the degree of fiscal decentralization has a positive and significant effect. Local tax revenue effectiveness also has no significant effect on regional financial independence. Furthermore, ICT significantly moderates the effect of regional revenue effectiveness on regional financial independence by weakening the relationship, but does not significantly moderate the effect of local tax revenue effectiveness. In contrast, ICT strengthens the effect of fiscal decentralization on regional financial independence. These findings indicate that ICT is more effective in supporting regional fiscal independence when accompanied by stronger own-source revenue capacity and fiscal decentralization.  
Pengaruh Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Provinsi Aceh Zakia Fikra; Dwi Meilvinasvita; Julia Alfianti
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 3 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i3.2862

Abstract

This study aims to analyze the effect of Hotel Tax and Restaurant Tax revenues on Regional Original Revenue (PAD) in the Regency/City Governments of Aceh Province. This study employs a quantitative approach using secondary data obtained from the Budget Realization Reports of the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS) of Aceh. The sample covers all 23 regencies/cities in Aceh Province during the 2020–2024 period, resulting in 115 balanced panel data observations. Panel data regression analysis was conducted using EViews 12. Based on the Chow, Hausman, and Lagrange Multiplier tests, the Random Effect Model (REM) was selected as the best estimation model. The t-test results indicate that Hotel Tax has a positive and significant effect on PAD, with a regression coefficient of 0.122144 and a probability value of 0.0001 < 0.05. Restaurant Tax has a positive but insignificant effect, with a coefficient of 0.018229 and a probability value of 0.2731 > 0.05. Simultaneously, both taxes significantly affect PAD, with an F-statistic of 8.499799 and a probability value of 0.000419 < 0.05. The Adjusted R-Squared of 0.141506 indicates that 14.15% of the variation in PAD is explained by the two taxes. Local governments are expected to strengthen tax intensification and extensification through improved supervision, digitalization of restaurant tax payments, and optimization of the hotel services sector.
Tinjauan Ekoteologi Islam pada Tradisi Mattammubulung Masyarakat Desa Bakaru Pinrang Sudarman Sudarman; Amalia S. Tapparang; Muhammad Amin; Nurul Aini; Asriadi Arifin
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 3 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i3.2883

Abstract

The discourse on Islamic ecotheology in relation to local traditions offers an understanding that environmental preservation is not merely a technical matter but also carries moral-spiritual and cultural dimensions. Local traditions may therefore serve as a representation of environmental preservation concepts grounded in spiritual values. This study aims to examine and elaborate on the points of convergence between the values embedded in the mattammubulung tradition of Bakaru Village, Pinrang, and the concept of environmental preservation rooted in Islamic values. This research employs a qualitative method with a descriptive-phenomenological approach, focusing on the practices and rituals of the mattammubulung local wisdom and analyzing them through the lens of Islamic ecotheology, particularly the values of amanah-khilafah (trusteeship-vicegerency) and mizan (balance). Data were collected through observation and in-depth interviews. The results of the study indicate that the mattammubulung tradition is a manifestation of ecological awareness built through a harmonious pattern of relationships among humans, the Creator, fellow human beings, and nature. The implementation of Islamic eco-theology in this tradition is tangibly manifested through two main pillars: (a) the concept of amanah-khilafah (trusteeship and stewardship), which reflects the ethical responsibility of humans as leaders and managers of agricultural land based on sustainable utility principles; and (b) the value of mizan (balance), which underlies preventive actions against environmental damage (fasad) to achieve the orientation of common good (maslahah) and ecosystem stability.
Kaderisasi Keagamaan, Human Capital, dan Pembangunan Ekonomi Berbasis Kelembagaan: Studi Kasus PD-PKPNU di Kabupaten Garut Hilman Umar Basori; Hendarsita Amartiwi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 1 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i1.2888

Abstract

Weak leadership regeneration has the potential to produce ideologically fragile cadres and generate economic costs through the weakening of social capital and disruption of local economic activities. This study aims to analyze how human capital optimization is designed through a tiered cadre development program (cadre by design), focusing on the Basic Education–Nahdlatul Ulama Activist Cadre Education (PD-PKPNU) program at the Nahdlatul Ulama Branch Management (PCNU) of Garut Regency. This study employs a qualitative approach with a single-case study design based on document analysis. The data corpus consists of PD-PKPNU organizational documents from 2023–2025, official NU media publications, and 15 selected journal articles published between 2022 and 2025. The data were analyzed using content analysis and thematic analysis through the lens of the POAC management functions (planning, organizing, actuating, and controlling), integrated with the values of religious moderation (wasathiyah). The findings indicate that, as documented, PD-PKPNU is designed to bridge the training-to-action gap through mandatory post-training Follow-Up Action Plans (Rencana Tindak Lanjut/RTL), which include community economic empowerment agendas. Meanwhile, the internalization of Aswaja values is positioned as a form of religious social capital that has the potential to reduce transaction costs in socio-economic cooperation and serve as a protective factor against radicalism. The study concludes that integrating professional institutional governance with religious moderation values can serve as a conceptual reference for other religious organizations in designing cadre development as a strategy for community economic development. The findings are qualitative and documentary in nature and have not yet quantitatively tested their economic impacts.

Page 14 of 14 | Total Record : 134

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