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Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Published by Universitas Jenderal Soedirman
ISSN : 19076827     EISSN : 26208849     DOI : https://doi.org/10.32424/er.v20i1
Core Subject : Economy, Health, Science, Social,
Economics, Econometrics & Finance Energy Environmental Science Public Health Social Sciences
Focus and Scope EKO-REGIONAL: Jurnal Pembangunan Ekonomi Wilayah facilitates and encourages high-quality scholarship on important issues in Regional and Development Economics. Our journal publishes significant contributions that are theoretical or empirical, positive or normative. It solicits original papers with a spatial dimension that can be of interest to economists. EKO-REGIONAL: Jurnal Pembangunan Ekonomi Wilayah publishes research from following topics: 1. Regional Economics & Government Analysis Size and Spatial Distributions of Regional Economic Activity. Regional Economic Activity: Growth, Development, Environmental Issues, and Changes. Econometric and Input–Output Models. Regional Development Planning and Policy. 2. Small and Medium Enterprises Small and Micro Business. Cooperatives. 3. Natural Resources Renewable Resources and Conservation. Land Use Patterns. Tourism Economics. Articles published in EKO-REGIONAL: Jurnal Pembangunan Ekonomi Wilayah are determined through the blind review process conducted by editors and reviewers. This process considers several factors such as the relevance of the article and its contribution to the development of economics literature as well as compliance with the requirement of published articles. Editor and reviewer provide evaluation and constructive suggestions for the author.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 43 Documents
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Rethinking Fiscal Self-Reliance: Sectoral Dynamics of Industrialization and Agriculture in Indonesia’s Local Economies iis surgawati; irman firmansyah
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 21 No 1 (2026): March 2026
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v21i1.16262

Abstract

Fiscal self-reliance of local governments has become a crucial issue in Indonesia’s fiscal decentralization era, as it reflects a region’s capacity to finance development without excessive dependence on central government transfers. This study aims to analyze the effects of economic growth rate, Gross Regional Domestic Product (GRDP) in the industrial sector, GRDP in the agricultural sector, and regional asset values on the level of fiscal self-reliance across 100 regencies/municipalities in six major island regions of Indonesia during the 2019–2023 period. Utilizing a fixed-effects panel data regression model and comprehensive statistical diagnostics, the study controls for interregional heterogeneity to obtain robust estimates. The results show that industrial GRDP and regional asset values have a positive and significant impact on fiscal self-reliance, indicating that industrialization and optimal public asset management are key drivers in strengthening locally generated revenue. Conversely, agricultural GRDP and economic growth rate do not exhibit a significant effect, reflecting the limited capacity of these sectors in supporting local fiscal strength primarily due to the dominance of informal activities and weak fiscal integration. These findings affirm that fiscal self-reliance cannot be built solely through economic growth; rather, it requires structural transformation focused on high value-added sectors and institutional strengthening in regional asset management. Policy implications include the need to reformulate sectoral fiscal strategies and enhance asset governance as concrete steps toward sustainable and equitable fiscal decentralization.
The Development Transformation Changes Of Urban-Rural Interaction Patterns Anggi Rahajeng; Mudrajad Kuncoro; Imam Budidharma; Nanda Widhianta
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 21 No 1 (2026): March 2026
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v21i1.18124

Abstract

This study examines how urban-rural development has transformed interaction patterns between urban and rural areas in the Special Region of Yogyakarta, Indonesia. A mixed-methods approach was employed, utilizing PODES data from 2000 and 2018. The coefficient of variation (CV) was used to measure disparities in education, health, and economic resources, while regression analysis identified key factors influencing rural well-being. The results reveal a structural shift from service-based development to an economy-driven transformation, where income diversification, access to Rural Credit Banks (BPRs), and digital infrastructure (BTS) play a central role. Primary education facilities are relatively well distributed, but disparities persist in access to secondary education. Overall, rural development in Yogyakarta has evolved toward an inclusive and interconnected pattern emphasizing financial inclusion, digital connectivity, and spatial integration, highlighting the need for policies that balance economic integration with environmental sustainability.
The Crucial Role of Human Resource Competency in Enhancing the Utilization of Financial Systems and the Quality of Regional Financial Reports Bustan Ramli; Sudirman Sudirman; Hasmin Tamsah; Baso Iwang; Bahrul Ulum Rusydi
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 21 No 1 (2026): March 2026
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v21i1.19349

Abstract

This study analyzes the effect of Human Resource Competence (HRC) on the Quality of Regional Financial Reports (QFR), with Financial System Utilization (UFS) and Internal Audit Quality (QIA) as mediating variables. Grounded in the Resource-Based View, Agency Theory, and New Public Management, the study explains how human competence, system utilization, and audit quality jointly shape public financial governance. Using survey data from 199 regional financial officers in South and West Sulawesi, the analysis employs Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM–AMOS). The results show that HRC significantly improves UFS, QIA, and QFR, while both UFS and QIA act as effective mediators. Among these, QIA provides the strongest indirect effect on QFR. The findings highlight that improving regional financial reporting quality requires an integrated strengthening of human resources, financial systems, and internal audit functions.

Page 5 of 5 | Total Record : 43

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