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Anhari, Ridlo Qoirul; Ridlo Qoirul Anhari; Agus Priyadi; Ahmad Zainudin

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

The rapid advancement of digital technology has significantly influenced students’ learning behavior while gradually reducing their interest in local cultural education, including the study of the Javanese script. This phenomenon is evident at SDIP Haji Muhammad Subandi, where most students still struggle to recognize, read, and understand Javanese characters due to the limited use of engaging and interactive learning media. To address this issue, a 2D educational game was developed as an innovative, contextual, and enjoyable learning medium that integrates cultural elements into an interactive digital learning experience. The design and development process employed the Multimedia Development Life Cycle (MDLC) method, which consists of six stages: concept, design, material collecting, assembly, testing, and distribution. The game was built using Unity software to produce dynamic visuals, responsive controls, and supporting audio elements that enhance the immersive quality of gameplay. The educational game enables students to learn Javanese script through interactive play activities, including letter recognition, pronunciation practice, and quiz-based challenges. Each component was designed to strengthen cognitive understanding while increasing students’ intrinsic motivation to learn. Expert validation results indicated that the game met the “highly feasible” criteria as a learning medium, while user testing showed notable improvements in motivation, engagement, and learning enjoyment. Overall, this educational game not only enhances learning effectiveness but also contributes to the preservation and revitalization of the Javanese script as part of Indonesia’s cultural heritage in the digital era. Therefore, this game-based learning approach serves as an adaptive and culturally grounded educational innovation for primary-level students

Sinta Oktavioni, Sabrina; Mindiastiwi, Tigo; Siswanto, Agus Bambang

Jurnal Teknik Sipil 2025 Faculty Of Engineering University 17 August 1945 Semarang

Perhitungan daya dukung pondasi yang akurat menjadi aspek penting dalam memastikan stabilitas dan keamanan struktur bangunan secara keseluruhan. Penelitian ini bertujuan untuk membandingkan nilai daya dukung ultimit (Qu) dari pondasi bored pile dengan menggunakan empat pendekatan berbeda, yaitu perhitungan manual menggunakan metode Schmertmann & Nottingham, Mayerhoff (1976), software Allpile, serta hasil uji lapangan dengan PDA (Pile Driving Analyzer). Studi kasus dilakukan pada proyek pembangunan Gedung Fave Hotel yang terletak di Banyumanik, Semarang. Hasil analisis menunjukkan bahwa metode Schmertmann & Nottingham dengan nilai Qu tertinggi sebesar 282,25 ton. Sedangkan nilai terendah berasal dari hasil uji PDA 159,61 ton. Metode Mayerhoff (1976), memberikan nilai sebesar 170,30 ton, sementara Allpile menghasilkan nilai 160,79 ton. Selisih nilai ini disebabkan oleh perbedaan pendekatan dan asumsi yang digunakan oleh masing-masing metode. Secara umum, hasil PDA dianggap paling merepresentasikan kondisi aktual di lapangan karena merupakan hasil uji dinamis langsung pada tiang. Oleh karena itu, pendekatan manual dan software Allpile dapat dijadikan sebagai estimasi awal dalam tahap desain, namun tetap perlu divalidasi melalui pengujian lapangan untuk memperoleh hasil yang lebih realistis dan dapat diandalkan.

Hildah Meliyana; Attabik Syifaul Jinan; Siti Nur Rosidah; Achmad Budi Susetyo

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

Budi Wahono; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to conduct a systematic literature review and bibliometric analysis on Transformational Leadership (TL), based on empirical research. Despite extensive studies on TL in recent decades, comprehensive research remains limited. The methodology used is a Systematic Literature Review (SLR) of articles containing “Transformational Leadership” in the title, abstract, or keywords, sourced from the Scopus database, which yielded 1,297 publications from 1977 to 2025. The data were analyzed using VOSviewer software. The findings suggest that TL is an innovative model in vocational education, bridging industrial systems with academic environments for authentic, practice-based learning. However, challenges include limited resources, insufficient instructor training, and inadequate institutional support. Recent innovations, such as advanced ICT, holographic technology for real-time interaction, and digital twins for process optimization, have enhanced the model's effectiveness. The study also discusses the conceptual framework of TL. This research uses the Scopus database, and future studies could broaden its scope by incorporating other databases like Web of Science. Practically, the study’s findings suggest integrating modern pedagogical strategies, including gamification, simulation, and project-based learning, to enhance student engagement and understanding of manufacturing processes. Socially, it encourages educational institutions to invest in infrastructure, strengthen industry partnerships, and provide continuous instructor training. This study highlights the growing global research on TL and calls for deeper exploration of the topic in existing literature.

Gusti Meinar Girda Ariani; Syahrani Syahrani; Maria Yovita R Pandin; Amiartuti Kusmaningtyas

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Turnip, Elsa Nesiana Imanuela; Panjinegara, Prakarsa

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

Financial decision-making among university students has become a critical issue in the digital era, requiring adequate financial literacy and adaptive skills. This study aims to explore how students at Lampung Uni-versity make financial decisions by examining three main factors: financial literacy, peer influence, and digital transformation. A qualitative phenomenological approach was employed to capture students’ subjective experiences regarding their thought processes, considerations, and social dynamics influencing financial choices. Data were collected through in-depth interviews with participants selected using purposive random sampling and analyzed using thematic coding with NVivo 12 Pro software. The findings indicate that financial literacy serves as a cognitive foundation, enabling students to assess risks, prioritize ex-penditures, and develop basic financial management strategies. Peer influence affects financial decisions through social norms, social comparisons, and peer recommendations. Meanwhile, digital transformation facilitates access to information, accelerates transactions, and shapes new consumption and investment patterns among students. The interaction of these three factors contributes to the formation of com-prehensive financial awareness. This study provides insights for enhancing financial education and promoting rational financial behaviors among young adults.

Audry Melisa Margareta Sijabat; Etik Umiyati; Dwi Hastuti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on inflation. Conversely, credit cards have a positive and significant impact, indicating that increased credit card usage can drive up inflation. On the other hand, e-money has a negative and significant effect on inflation in the long term, so that increased e-money transactions actually tend to suppress inflation. In the short term, these three payment instruments—debit cards, credit cards, and e-money—do not show a significant impact on inflation in Indonesia. These findings provide insight into the dynamics of non-cash payment instruments and provide assurance regarding price stability.

Taulo, Darren Nataleano Metusalak; Joko Priyono

Abstract. This study aims to determine the effect of Good Governance and Fund Management on Public Trust in the City of Surabaya, especially in the Kemayoran Village community. This study uses a quantitative method with an explanatory approach, where data are obtained through distributing questionnaires to 100 respondents who have interacted with public services. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that Good Governance and Fund Management simultaneously have a significant effect on Public Trust, as evidenced by the results of the F test with a significance value of <0.05. Partially, the Fund Management variable has a positive and significant effect on Public Trust, while the Good Governance variable has a positive but insignificant effect. The coefficient of determination (R²) value of 0.658 indicates that 65.8% of the variation in Public Trust is explained by these two variables. This finding indicates that transparency and accountability in public budget management are dominant factors in increasing public trust, while the implementation of Good Governance principles has not been fully perceived as effective by the public. Thus, optimizing the quality of fund management is an important strategy to strengthen government legitimacy in the eyes of the public.

Aprilyanti, Savira Nur; Gantino, Rilla

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of profitability, sales growth, and liquidity on debt policy in property and real estate companies listed on the Indonesia Stock Exchange for the 2019–2024 period. The independent variables in this study include profitability, measured by Return on Assets (ROA); sales growth (SG); and liquidity, measured by the Current Ratio (CR). Meanwhile, the dependent variable is debt policy, measured by the Debt-to-Equity Ratio (DER). This study uses a quantitative approach, employing multiple linear regression analysis. The sample comprises 174 observational data points collected using purposive sampling. Testing was conducted using SPSS software, which includes the classical assumption test, the coefficient of determination test, the simultaneous test (F test), and the partial test (t test). The results show that profitability, sales growth, and liquidity simultaneously significantly affect debt policy. Partially, profitability tends to be positive, sales growth tends to be negative but not significant with respect to debt policy, while liquidity has a simultaneous negative effect. Of the four hypotheses proposed, two were accepted, and two were rejected because the direction of the influence did not match the initial assumption, and the significance value was more than 0.05.

Hartini Hartini; Endah Fitriani; Nina Paramytha; Tamsir Ariyadi

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The distinctive markings on the fingers are known as biometrics. The fingerprint attendance method uses biometrics. Without developing a usable fingerprint tool, research on fingerprint attendance is restricted to processing attendance data. As a result, an Arduino-based fingerprint approach was used to construct an attendance tool. The education sector is where SMK Negeri 1 Indralaya Utara. The school's student attendance system is still operated manually. In this study, the system uses fingerprints and camera recording to track students' locations. Using an Arduino Mega as a microcontroller, this tool will display student attendance information on an LCD, save it on an SD card module, and send the ESP32CAM-generated photographs over Telegram. The literature review is the first step in the research process, followed by hardware and software design. Following completion, the tool is put through testing to evaluate its functionality. Each of the ten participants scanned their thumb and index finger. The thumb and index finger have an average of five tests, with a 0.28% mistake rate, depending on the number of trials. Each component's error percentage is less than 1% while still falling within the 5% tolerance limit. The image test results indicate two conditions: 20 cm and greater. The ESP32CAM will activate when we take a picture at a distance of 20 cm.

Adelia Azizah Arifin Putri; Endah Kurniawati; Nuril Aulia Munawaroh

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effects of social media marketing, store atmosphere, and service quality on consumers’ purchasing decisions at Titik Tuju Coffee & Roastery in Kediri City. The background of this research is based on the increasing competition in the coffee shop industry, which requires business actors to implement effective marketing strategies, create a comfortable store atmosphere, and provide high-quality services to influence consumers’ purchasing decisions. The research method used is a quantitative approach with data collection conducted through questionnaires. The research sample consisted of 120 respondents who were consumers of Titik Tuju Coffee & Roastery, selected using a simple random sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that, partially, social media marketing, store atmosphere, and service quality have a positive and significant effect on purchasing decisions. In addition, the simultaneous test results show that the three independent variables collectively have a positive and significant effect on consumers’ purchasing decisions. The coefficient of determination indicates that most of the variation in purchasing decisions can be explained by these three variables. This study is expected to provide practical contributions for coffee shop managers in designing appropriate marketing strategies and improving service quality and store atmosphere to encourage consumers’ purchasing decisions.

Yudha Alif Fauzi; Galih Yudha Saputra; Eko Subastian

This study aims to produce a product in the form of learning media based on the renderforest website which is feasible as a medium for learning informatics for junior high school grade VIII in Samarinda. This research uses the type of Research and Development (R&D) research with the PPE model which consists of three stages namely Planning, Production and Evaluation. The research subjects involved 3 media experts and 1 material expert. The object of research is renderforest teaching materials on hardware material. The results showed that the development of renderforest tested by 3 media expert validators received a value of 164 which indicates the category “very feasible” to use. Testing by 1 material expert gets a percentage value of 60 which indicates the category “very feasible” to use. Thus, the development of renderforest on class VIII software material in Samarinda developed with the PPE model is declared very feasible based on the feasibility test of media and material experts.

Prio Prambudi; Hendriyaldi Hendriyaldi; Dian Mala Fithriani Aira

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to describe and analyze the influence of the online attendance application (Sisensi) on employee productivity through employee discipline in the production division of Perumda Air Minum Tirta Mayang, Jambi City. The method used is quantitative analysis with a population of employees and a sample of 94 respondents. Data were collected using a Likert scale–based questionnaire, and the analysis was conducted using the Structural Equation Modeling (SEM) technique based on Partial Least Squares (PLS) with the aid of SmartPLS 4 software. The results of the study show that: (1) the online attendance application has a positive and significant effect on employee productivity, (2) the online attendance application has a positive and significant effect on employee discipline, (3) employee discipline has a positive and significant effect on employee productivity, and (4) employee discipline is able to mediate the effect of the online attendance application on employee productivity. The recommendations derived from this study are as follows: For the employee productivity variable, it is suggested that the company provide relevant and continuous training, establish clear and easily understood Standard Operating Procedures (SOP), and conduct regular mentoring and evaluations to increase the amount of work that employees can complete. For the online attendance application variable, the company is advised to enhance the practicality and ease of use of the application, enabling employees to better understand and utilize the system. For the employee discipline variable, the company should conduct regular socialization sessions regarding the proper use of facilities and resources according to established standards to prevent damage, excessive use, and misuse.    

Rudi Hartono; Kusuma Wardany

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

As one of the graduation criteria at Nahdlatul Ulama University Lampung, student activity point management requires a reliable system. Currently, the manual mechanism implemented still encounters obstacles in the form of data inaccuracy and a lengthy verification process. This research aims to build a website-based Student Activity Point Information System to improve the quality of data management. Software development was carried out using the Waterfall model, starting from the analysis stage, design using UML, technical implementation (HTML, CSS, PHP, MySQL), to the functional testing stage. Through this system, students can submit activities online, while the administrator can validate and print point reports automatically. Based on the results of the Black Box test, all features in the system operate as designed. The presence of this system provides a more accurate and efficient solution, making it a credible support tool for the student affairs department. This system is expected to provide a more efficient and accurate solution in student activity point management, as well as support smooth administration and improve the quality of student affairs department services.

Achmad Faris Fadhlullah; Dika Arif Sihombing; Rizki Riandi; Suri Handayani

Jurnal Sistem Informasi dan Ilmu Komputer 2025 International Forum of Researchers and Lecturers

Toddlers are a vulnerable age group to various types of diseases due to their immune systems that are still developing. Limited utilization of medical record data and the lack of structured information regarding disease patterns in toddlers based on age and causative factors have resulted in suboptimal prevention and treatment efforts. Therefore, an approach is needed to systematically classify toddler disease data. This study aims to apply data mining techniques using the clustering method with the K-Means algorithm to group types of diseases in toddlers based on age and causative factors. The variables used in this study include toddler age, type of disease, and causative factors. The data were obtained from RSUD Dr. R. M. Djoelham Binjai and processed using MATLAB software with three clusters. The results show that the K-Means algorithm successfully groups toddler disease data into three clusters with different characteristics. The first cluster is dominated by toddlers aged 0–11 months with appendicitis caused by genetic factors. The second cluster is dominated by toddlers aged 1–3 years with diarrhea caused by environmental factors and has the largest number of members. Meanwhile, the third cluster is dominated by toddlers aged 0–11 months with sore throat caused by environmental factors. The clustering results indicate a relationship between toddler age, disease type, and causative factors, which can be used as supporting information for decision-making in the prevention and treatment of toddler diseases.

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Research on digital payment systems has grown rapidly over the past decades; however, comprehensive and in‑depth studies that synthesize existing empirical findings remain limited. This study aims to conduct a systematic literature review and bibliometric analysis on digital payment research based on empirical publications indexed in Scopus. Using the keyword “Digital Payment” in the article title, abstract, and keywords, a total of 485 documents published between 1989 and 2025 were identified. The evaluation was conducted on November 30, 2025, and the collected data were analyzed using bibliometric techniques with VOSviewer software. The findings reveal a significant surge in digital payment research beginning in 2016, with its peak occurring during 2023–2025, in line with the accelerating digital economic transformation worldwide. Knowledge production has shifted toward emerging economies—particularly India, Indonesia, and Malaysia—supported by dense inter‑institutional and inter‑author collaboration networks. Research themes have expanded beyond technical payment system aspects to interdisciplinary issues involving technology, finance, financial inclusion, human behavior, public policy, and the application of machine learning for security and system optimization. Journal sources, affiliations, authors, and keyword analyses confirm that digital payments have become essential infrastructure for the modern economy and a rich empirical domain for advanced studies on financial stability, consumer protection, regulation, and digital financial innovation.

Agus Kurniadi; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study conducts a systematic literature review (SLR) and bibliometric analysis to map and synthesize research on digital transformation in talent management and its impact on employee retention in Micro, Small, and Medium Enterprises (MSMEs). Against the backdrop of high turnover rates and intense competition for talent, this research aims to identify the key interconnections between digital technologies, talent management practices, and retention outcomes within the MSME context. The methodology involved a comprehensive analysis of reputable databases using VOSviewer software for bibliometric mapping, focusing on co-authorship, co-occurrence, and citation networks. The findings reveal a robust, interconnected model centered on three core pillars: the adoption of digital technologies (e.g., AI, cloud-based HR systems), the implementation of strategic talent practices (notably digital employer branding and work flexibility), and the critical mediating role of employee psychological factors (job satisfaction and organizational commitment). The analysis demonstrates that successful retention in MSMEs is not merely a function of technological adoption but is achieved through a synergistic integration where technology enables effective talent management, which in turn fosters commitment and reduces turnover intention. This review contributes a comprehensive conceptual model that clarifies these dynamic relationships. The practical implication for MSME managers is the necessity of a holistic strategy that simultaneously develops digital infrastructure, refines talent management, and cultivates a supportive organizational culture to secure a sustainable competitive advantage through enhanced employee retention.

Dewa Ayu Dyah Prema Gandhi; I Gde Ary Wirajaya

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.

Zahir Muhammad Fadhilah Harahap; Haya Aghnia Azzahra; Nabila Nasywa; Nurbaiti Nurbaiti

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study discusses the implementation of innovative software to improve the efficiency of information management systems at Bank Syariah Indonesia (BSI). The backround of this research begin with growing need for effective and efficient information systems in the digital era, particularly in Islamic banking which requires compliance with sharia principles. The purpose of this study is to identify how software innovation can support better service, data security, and operational effectiveness at BSI. By employing a qualitative descriptive methodology along with a literature review, this research analyzes various technological innovations such as artificial intelligence (AI), big data, and Customer Relationship Management (CRM) applications in Islamic banking systems. The findings show that the adoption of modern information technology significantly enhances operational efficiency, service quality, and competitiveness. The conclusion highlights that software innovation integrated with sharia principles strengthens the management information system and supports BSI’s vision to become a global center of Islamic finance. Future development of software should focus on improving data security and adapting to advanced technologies to further enhance customer service quality.

Margaret Simangunsong; Zamzami Zamzami; Parmadi Parmadi

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to: 1) identify and analyze the degree of fiscal decentralization and the level of financial independence of regencies and cities in North Sumatra Province during the period 2015–2024; and 2) analyze the variation in regional revenue realization based on its components, as well as the variation in regional financial capacity across regencies/cities during the same period. The methods used in this research include the Fiscal Decentralization Degree Ratio (DDF), the Regional Financial Independence Ratio (RKKD), and a Two-Way ANOVA test, supported by SPSS 20 software. The findings show that the degree of fiscal decentralization remains relatively low from year to year, indicating a strong dependence on central government transfers. Similarly, the regional financial independence ratio is also categorized as low, with an instructive pattern of relationship, meaning that regional governments still have limited ability to finance development needs independently. The Two-Way ANOVA test results reveal significant differences in regional revenue realization both across regencies/cities and across years within the study period. The largest variations are attributed to the differing characteristics of each regency/city, including economic potential, effectiveness in managing locally generated revenue, and variations in regional fiscal structures. These findings highlight the importance of enhancing fiscal capacity and optimizing local revenue sources throughout North Sumatra.