Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:This study aims to analyze the effect of regional wealth, regional expenditure, and General Allocation Fund (DAU) on local government performance in Indonesia. Local government performance is strongly influenced by how these…
hese three factors are managed and optimized. Well-managed local wealth can increase regional fiscal capacity and reduce dependence on funding from the central government. Effective and efficient local expenditure plays a role in providing quality public services, while DAU makes an important contribution to regions with limited fiscal capacity. The method used in this research is a literature study by analyzing related literature, including scientific articles, government reports, and previous research. The results show that the interaction between the three factors has a significant impact on local government performance, which is reflected in development achievements and improvements in people's quality of life. Recommendations from this study include the need for more efficient management of local wealth, more focused allocation of local expenditure to priority sectors, and reduced dependence on DAU by increasing local own-source revenue (PAD). This study also suggests further research to explore the impact of DAU management on regional fiscal resilience.
Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Abstract:This research aims to measure the economic resilience of families involved in early marriage in Mayang Village, Jember Regency. Using a mixed methods approach that combines quantitative and qualitative methods, data was…
collected through observation, interviews, documentation, and surveys of 50 respondents who met the criteria. Data analysis using multiple linear regression shows that family income, mother's education level, and access to social assistance programs significantly affect family economic resilience. The data processing in this research uses Descriptive Statistical Analysis to describe the economic characteristics of families, such as income, expenditure, and welfare indicators. The results of this study indicate that early marriage has a significant impact on the economic resilience of families in Mayang Village, as reflected in decreased income and increased health burdens. These findings also highlight the importance of women's economic empowerment programs and improved access to education as efforts to enhance the welfare of families involved in early marriage. Interventions targeting education, health, and changes in social norms are crucial for improving the economic resilience of families in Mayang Village.
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:Women's empowerment at the grassroots level is often constrained by weak administrative practices and the absence of transparent financial management systems. This research aims to analyze how orderly administration and…
financial bookkeeping can strengthen women’s empowerment within the PKK Dawis 2 group in Surodinawan Village, Mojokerto City. Using a descriptive qualitative method with a case study approach, data were obtained through interviews, observations, and document analysis. The implementation of structured administrative procedures, including agenda preparation, attendance recording, and systematic documentation, resulted in increased participation, clearer decision-making processes, and stronger organizational coordination. Likewise, the adoption of basic financial bookkeeping enabled members to record income and expenditures accurately, prepare monthly financial reports, and improve accountability in managing community funds. The findings show that training and guided practice helped members build confidence, develop financial literacy, and contribute more actively to organizational activities. Overall, the study concludes that strengthening administrative discipline and transparent bookkeeping significantly enhances women’s agency and organizational resilience, offering a practical model for similar community groups.
Abstract:Masamba and Baebunta District which are located in North Luwu Regency are disaster-prone areas and have a high potential for natural disasters. On July 13 2020, there was a flash flood which damaged infrastructure, public…
c facilities and caused casualties. Until now, the government is still continuing to make improvements. The results of the study indicate that the Management of Infrastructure Development in Masamba District, North Luwu Regency is still experiencing problems. This is due to a lack of estimate regional expenditure revenue-APBD funds which has made infrastructure development unfinished because these funds have been used in handling the Covid-19 virus. To find out how the Management Function of Post Flood Disaster Infrastructure Development in Masamba District, North Luwu Regency. Using the theory of George R Terry which consists of four aspects namely planning, organizing, actuating, and supervising. These four aspects will be used in research to analyze more deeply regarding the research to be carried out. As informants consisted of: PUPR Service, BNPB, Head of Maipi Village, Head of Baloli Village, Head of Bone Village, Old Head of Bone and the Community. This study used interview techniques, observation of research locations, and documentation. Using qualitative methods with descriptive research type.
Abstract:Working from home can be a very effective behavior for cost efficiency or consumption expenditure and transportation costs that must be issued when working in the office. This should make employees more comfortable and more…
ore productive at work. However, in practice there are many problems faced by companies when applying the WFH method, one of which is the lack of increasing employee motivation at work and even decreasing motivation as happened at PT Gemilang Rizky Medika. This study uses a qualitative approach. The data was obtained by interviewing the owner of the company. The results of this study state that the causes of employees of PT Gemilang Rizky Medika losing work motivation when organizational culture changes occur, among others, being unfamiliar with the work system at home, lack of work facilities at home and lack of coordination between teams. The forms of motivation given by the leadership of PT Gemilang Rizky Medika to employees during WFH include: 1) communication between leaders and subordinates must run well; 2) awarding employees; 3) work flexibility that is not too tight and 4) providing supervision and punishment to employees.
Abstract:This study aims to review the Frugal Living Lifestyle of Millennial Couples in Aceh Tamiang. It can be concluded that making collective spending decisions is crucial for family financial stability and achieving long-term…
goals. By involving all family members in planning, budget allocation, and regular evaluation, each expenditure can be more focused, priorities become clear, and financial responsibility becomes more evenly distributed. In addition to financial benefits, this habit also instills the values of cooperation, communication, and discipline in all family members, including children, thus establishing a healthy financial culture and strengthening family relationships.