Publication Search

72,574 articles from 669 journals · 2,111 citations tracked

Showing 121-140 of 510

Analytics

Riswan Eko Wahyu Susanto; Setyo Rojikin; M. Ainul Hakim

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2024 Asosiasi Riset Ilmu Teknik Indonesia

Smoke hazards can result in poisoning of harmful gases produced by the welding process. So it is expected that in order to maintain air cleanliness in the welding workshop by installing an exhaust gas channel from welding, the purpose of this research is to analyse the flow of exhaust gas through simulation of fluid flow velocity (welding smoke) in the design of exhaust gas installation in the welding workshop using CFD or Computational Fluid Dynamics method. CFD simulation can predict in detail the movement of wind (moving fluid) in the welding fume exhaust duct. CFD simulation is carried out through three stages, namely pre-processing, solving, and post-processing. This CFD uses the Solidworks (Flow Simulation) application programme. It was found that the installation of a welding fume exhaust duct with an output capacity of 39 m³ per minute showed a significant increase in airflow velocity. The first simulation results at the exhaust fan (welding booth) showed a maximum velocity value of 13.14 m/s and an average velocity of 10.55 m/s, the Reynold's number was 84567.11. In the second simulation, with the axial fan (Fan stationary) at 2600 RPM and pipe diameter 127 mm, better results were obtained, namely minimum velocity of 12.88 m/s, average velocity 13.94 m/s, maximum velocity 14.53 m/s and Reynold's number 111512.74. So the simulation results show an improvement in the performance of the ventilation system, where the airflow velocity is quite good, which ensures the efficiency of the ventilation system.

Firmansyah, Nanda Fajar

International Journal of Humanities and Social Sciences Reviews 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Urban farming is a modern form of adaptation that is responsive to food security challenges, especially in areas with limited space such as Banten Province. This study aims to examine the dynamics of food security in the agrarian region of Banten and offer innovative solutions through urban farming practices. The global food crisis, the shrinking of agricultural land due to development and land conversion, and the decreasing public interest in farming are crucial issues that threaten local food security. In Banten, land conversion has resulted in the loss of more than 9,869.61 hectares of productive rice fields, which has a direct impact on local production capacity and increased dependence on external supplies. As a solution, this study advocates urban farming innovations such as hydroponics, vertical farming, and the utilization of idle land and home gardens. This approach not only utilizes limited land efficiently but also aligns with the principles of wise food planning as exemplified in the story of the Prophet Joseph. Qualitative methods with literature studies and content analysis were used to gather in-depth information. To create sustainable food security, this study identified three main strategies: digitalization of agricultural spatial planning using geographic information systems (GIS) to prevent illegal land conversion; Integrating circular agriculture and urban farming to manage organic waste; and engaging the younger generation as drivers of innovation through technologies such as the Internet of Things (IoT) and digital marketing. These efforts are expected to create high-quality and sustainable food security in Banten Province by combining social intelligence, technology, and environmental sustainability.

Muhamad Zainudin; Ziyadatul Husna

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research was motivated by several laundries that use pressure cooker steam iron boilers for the ironing process. However, there are still users who find it difficult to estimate water level. If the water in the pressure cooker dries up or runs out whitout knowing it, then this can be dangerous and have a bad impact both on the user and in terms of the quality of the pot. So the aim of this research is to modify the pressure cooker steam iron boiler by adding a water level indicator whose function is to determine the water capacity during the ironing process, so that it is hoped that it can minimize work accidents. The method use is descriptive quantitative. From the design process, the tool was then tested to determine the starting time for using the iron using pressure variations of 15 psi, 20 psi, and 22 psi. From the research results, it was found that the design process was carried out through several stages, including the measurement process, drilling process, and assembly process. The test results started that the optimal pressure was 20 psi, because at this pressure the steam produced was optimal with a heating time of a 58 minutes.

Dede Mirza; Rudi Hartasetiadi; Ernita Puspa Dewi; Ajeng Putri Wiharni

International Journal of Humanities and Social Sciences Reviews 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Public service delivery in taxation is a vital function of government in fulfilling citizens' administrative rights, particularly through the issuance of the Taxpayer Identification Number (NPWP). The quality of this service directly influences taxpayer satisfaction, understanding, and trust in tax institutions. This study aims to analyze the quality of public service in NPWP issuance at the Primary Tax Office (KPP Pratama) of Dumai City and to identify supporting and inhibiting factors affecting service implementation. This research employed a descriptive qualitative approach. Data were collected through observations, in-depth interviews with tax officers and taxpayers, and documentation studies. Data analysis was conducted using an interactive model consisting of data reduction, data presentation, and conclusion drawing. The assessment of service quality was based on the SERVQUAL framework developed by Zeithaml and Parasuraman, encompassing five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The results show that NPWP issuance services at KPP Pratama Dumai City are generally well implemented. Adequate facilities, adherence to standard operating procedures, responsive officers, data security assurance, and courteous service attitudes support service quality. However, challenges remain, particularly related to limited waiting room capacity during peak periods, varying levels of taxpayer understanding, and the need for clearer procedural information. Continuous improvement in communication, service management, and capacity planning is required to enhance public service quality.

Masniati Murni Ritonga

Publikasi Para ahli Bahasa dan Sastra Inggris 2024 Asosiasi Periset Bahasa Sastra Indonesia

The objective of this study were to discover out:1) To discover out whether or not the Viability of Seriously every day discussion toward Understudy Talking Aptitudes at the Moment Semester FKIP Universitas Muhammadiyah Sidrap. 2) To know whether students' were inquisitive about utilizing Seriously Every day Discussion to progress the talking ability at the Moment Semester FKIP Universitas Muhammadiyah Sidrap. This inquire about utilized quantitavive strategy with utilized clusster testing. The populace of this inquire about is the moment semester; precisely the moment semester of FKIP Muhammadiyah Sidenreng Rappang. The full number of populace is 114 students. The tests in this inquire about is from 2A1 comprise 37 understudies. So the entire test of the investigate is 24 understudies. The information of the investigate were collected by utilizing two sorts of instrument, to be specific talking test and survey. Talking test was utilized to get information of the students' talking capacity and survey was utilized know the understudies intrigued in talking English through Seriously Day by day Discussion. The result of information investigation appeared that three was critical distinction between the students' score after they were instructed by Seriously Day by day Discussion and some time recently they were instructed by utilizing Seriously Day by day Discussion. It was demonstrated by the cruel score of the post-test which was higher than the cruel score of pre-test (69.5>32.29). Besides, the result of the t-test esteem (0.0005) was more prominent than t-table (α = 0.05; df = 11; t-table 1.701) which implies that H1 was acknowledged. At that point, the examination of intrigued by utilizing Likert Scale demonstrated that the understudies were interested to talk English by utilizing Seriously Day by day Discussion. Based on information investigation, the inquire about concluded that: (1) the utilized of Seriously Every day Discussion. Moved forward students' speaking ability; (2) the utilized of Seriously Daily Conversation made the students' curious about speaking English.

Yoppi Hidayat Jauhari; Ading Rahman Sukmara

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research is motivated by the fact that the Ciamis Regency Inspectorate apparatus has not performed well in carrying out supervision in accordance with the Regulation of the Minister of Home Affairs Number 61 of 2019. In the Ciamis Regency Inspectorate, this can be seen from the results of the Ciamis Regency Inspectorate performance report, several problems were found. The purpose of this study is to determine the strategy for improving the performance of the apparatus in implementing supervision at the Ciamis Regency Inspectorate. This study used a descriptive method with a qualitative approach. The informants in this study were 4 people, namely the Inspector, Secretary of the Inspectorate, Head of Planning and Programs and representatives of regional inspectors. Data analysis was carried out on data collected from both observation and interview results. The data analysis stage was carried out with qualitative analysis. The results of the study showed that: 1) The performance of the apparatus at the Ciamis Regency Inspectorate was not optimal, this was because the Inspectorate as one of the supervisory institutions responsible to the Regent had not been able to create transparency, objectivity, more effective supervision efficiency, and more accumulative and accountable. Therefore, the Inspectorate is not only faced with the problems of functional tasks but also with coaching tasks. 2) The implementation of supervision in carrying out its activities as a supervisor of the implementation of regional government cannot be separated from the factors that influence the implementation of the supervisory function carried out on the implementation of regional government. These factors are: internal factors, namely the number of supervisory officers is still limited, and external factors, namely the availability of many mandatory tasks that must be carried out and negligence of the object of inspection. 3) The Inspectorate as an internal supervisor is required to make a major contribution to improving the quality of the implementation of Regional Government, but on the other hand, its capacity is not yet sufficient to carry out its main tasks and functions with various problems and limitations.

Parid Pakaya; Fitryane Lihawa; Dewi Wahyuni K. Baderan

Hidroponik : Jurnal Ilmu Pertanian Dan Teknologi Dalam Ilmu Tanaman 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Public Green Open Space (RTH) is an essential element in urban spatial planning to support environmental sustainability. Through the process of photosynthesis, RTH helps absorb carbon dioxide (CO₂) produced by human activities, such as transportation and industry, thus contributing to climate change mitigation. This study aims to explore the role of RTH in absorbing CO₂ and the challenges faced in its management. The study was conducted using a systematic approach through literature analysis and case studies in several cities in Indonesia and around the world. The research results indicate that vegetation type, area size, and environmental conditions are the main factors affecting the carbon absorption capacity of RTH. Large trees have a significantly higher capacity to absorb CO₂ compared to shrubs and grass, with the ability to absorb up to 250.63 tons of CO₂ per year per tree. However, challenges such as limited RTH area, urbanization pressure, and lack of public awareness remain obstacles to optimal RTH management. The recommendations of this study include increasing the area and quality of RTH through data-based strategies, community participation in management, and the development of policies that support sustainability. With proper management, RTH can function as a climate change mitigation tool while improving the quality of life for urban communities.  

Hengky Paice Hermansyah; Nana Darna

Jurnal Riset dan Inovasi Manajemen 2024 International Forum of Researchers and Lecturers

The problems in this study are regarding the carrying capacity of human resources at the Regional Secretariat of Pangandaran Regency, the management of Regional Assets at the Regional Secretariat of Pangandaran Regency, the factors that hinder the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency and the efforts made to improve the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency. The purpose of this study is to determine the carrying capacity of human resources at the Regional Secretariat of Pangandaran Regency, to determine the management of Regional Assets at the Regional Secretariat of Pangandaran Regency, to determine what factors hinder the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency and to determine what efforts are made to improve the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency. The research method used in this study is a qualitative research method because it is a study that can be used to reveal problems in the work life of government organizations so that it can be used as a policy to be implemented in order to achieve the goals that have been set. The results of the study obtained are mainly the limitations of human resource support, both quantity and quality, which causes the management of Regional Property at the Regional Secretariat of Pangandaran Regency to be less than optimal and at the same time becomes an inhibiting factor in implementing Permendagri No. 17 of 2007 so that efforts are needed as a solution for future improvements.

Fadilatul Ummah; Mudji Kuswinarno

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research examines the influence of human resource development on the competency and performance of employees at the Customs and Excise Supervision and Service Office Type Madya Customs B Medan. Through interviews with five employees of the Medan Customs and Excise Supervision and Service Office of Type A Customs, this research identified the steps taken by the leadership to improve employee competency and performance, as well as overcome the obstacles faced. The main focus of research is development programs which include training, skills and mental development, assessment, and providing motivation through capacity building activities. The theory used refers to the concept of employee performance according to Sedarmayanti, with a qualitative approach that includes observation, interviews and collecting supporting documents. The research results show that the human resource development carried out plays an important role in improving the competency and performance of employees in the office.

Jimmy Harrison Nababan; Semuel Rorrong; David David

Jurnal Sipil Terapan 2024 Fakultas Teknik Universitas Cenderawasih

U-Turn Facilities serve to accommodate vehicles changing the direction of travel. Trikora road Manokwari has a U-Turn that causes traffic flow conflicts. The problem occurs because the vehicle cannot make a U-Turn movement properly, so it takes more time when making a U-Turn movement. The purpose of study was to analyze traffic flow conflicts, road geometrics, and level of service. Data collection method by direct observation for 7 days at 07.00 AM to 08.00 AM, 08.00 AM to 09.00 AM, 11.00 AM to 12.00 PM, 12.00 PM to 13.00 PM, 16.00 PM to 17.00 PM and 17.00 PM to 18.00 PM at the research location. Data analysis using MKJI 1997. The results of data analysis obtained a maximum traffic volume of 1308 pcu/hour. Side obstacle class Medium with a weighted frequency 390 with industrial area conditions, several shops on the side of the road. Road capacity of 5562 pcu/hour. Maximum vehicle of 24,70 meters. Disturbed traffic flow speed of 27,32 kilometers/hour. Road shoulder width of 1,5 meters. Level of service value of 0,44 (A).   Keywords: U-Turn, Road Geometrics, Traffic Flow, Capacity

Erni Susanty Tahir; Puput Mulyono

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2024 International Forum of Researchers and Lecturers

practicing license in a self-employed capacity. In order to prevent medical malpractice an activity or practice that is incorrect or deviates from the proper provisions or procedures dental experts adopt a professional approach. What constitutes criminal culpability for dental and oral therapists who engage in medical misconduct while working independently is the problem statement for this study. Determining criminal culpability for dental therapists who engage in medical misconduct while working independently is the goal of this study. The relevant law approach, the conceptual approach, and the problem approach are the research methods employed. According to the research findings, dental therapists must be held criminally responsible for any violations of their obligations that resulted in criminal acts while practicing independently. Articles 359 and 360 of the Criminal Code outline the criminal penalties that apply when a dental or oral therapist makes a mistake (negligence) that causes patients to suffer serious injuries or pass away. The therapist faces a maximum prison sentence of five years or a maximum prison sentence of one year. It goes without saying that criminal law theory must be followed in order to establish the criminal liability of dental experts for breaching their duties or engaging in careless behavior while working independently.The study's conclusion is that dental therapists must adhere to all applicable regulations when conducting their private business; if they do not and endanger patients, they will be held accountable and subject to criminal penalties.

Ismaidar Ismaidar; Tamaulina Br. Sembiring; Yulia Christy Shintara Aruan

IJLS (International Journal of Law and Society) 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This paper describes the dynamics of legal politics in the regulation of Simultaneous Regional Elections in Indonesia with a focus on the effectiveness of implementation and its impact on local democracy. Simultaneous Regional Elections, which began in 2015, are the government's efforts to improve the efficiency of regional head elections while strengthening the democratic system. However, its implementation faces various challenges, such as regulatory complexity, potential political conflict, and impacts on the quality of representation at the local level. This study uses a juridical-normative approach with a qualitative analysis method to evaluate the laws and regulations governing Simultaneous Regional Elections, including Law Number 10 of 2016 and its implementing policies. Data were obtained through literature studies, legal documents, and interviews with relevant stakeholders. The results of the study show that, although Simultaneous Regional Elections bring benefits in the form of budget efficiency and strengthening political stability, this policy also poses a number of challenges. Among them are the gap in local government capacity, strengthening political oligarchy, and decreasing the quality of community participation at the local level. In addition, the implementation of Simultaneous Regional Elections tends to sacrifice regional autonomy in the context of local democracy, given the homogenization of election times that do not always match regional needs. This study recommends the need for a revision of regulations that are more adaptive to local needs, increasing public political education, and strengthening the capacity of election organizers to ensure that Simultaneous Regional Elections can run effectively without sacrificing the principles of local democracy.

Try Sunanda Fathanah; Duha Awaluddin Kurniatullah; Alfian Adie Chandra

Jurnal Sipil Terapan 2024 Fakultas Teknik Universitas Cenderawasih

Clay soils generally have low bearing capacity and are vulnerable to the water. Therfore, stabilization is necessary as an effort to increase the bearing capacity and improve the other parameters, one fo them by adding other materials such as fly ash and coral limestone powder as done in this research. The purpose of this research is to understand the effect of fly ash and coral limestone powder addition to the bearing capacity of clay soils after compaction process in term of CBR value by adding 15% fly ash and 0%, 10%, 20%, 30% coral limestone powder variations. The analysis results show that the original soil is an inorganic clay with 47,84% plasticity index. By adding fly ash and coral limestone powder variations decreases the plasticity index value to the lowest value 20,23%. The specific gravity increased on the 15% fly ash addition from 2,63 to 2,868 and decreased along with coral limestone powder addition to the lowest value 2,556. The maximum dry density decreased by adding 15% fly ash from 1,465 gr/cm3 on the original soil to 1,450 gr/cm3 and increased along with coral limestone powder addition to the highest value 1,522 gr/cm3. The optimum moisture content decreased along with the fly ash and coral limestone powder addition from 26,80% to 20,50%. The CBR value increased from the lowest value 0,47% to the highest value 15,29%.

Nasywa Denada Amanda; Arrie Budhiartie; Iskandar Zulkarnain

Intellektika : Jurnal Ilmiah Mahasiswa 2024 STIKes Ibnu Sina Ajibarang

This research examines in depth the implementation of agrarian law in the Indonesian national legal system with a focus on aspects of regulation, administration and socio-economic impacts. This research examines various basic problems in the implementation of the Basic Agrarian Law (UUPA), such as land conflicts, administrative systems, protection of the rights of indigenous peoples, as well as challenges in agrarian reform. The method used is normative juridical with a comprehensive socio-legal approach. The inquire about comes about appear that there's a critical crevice between the existing legitimate system and its execution within the field, particularly within the viewpoints of arrive organization, law requirement and assurance of community rights.  This research identifies the need for systemic reform in national land management, modernization of the administrative system, and strengthening institutional capacity to create a more effective and just land system.

Hamzah N. Al-Jumaili; Malik Ahmed Awad

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the feasibility of applying zero-based budgeting in themunicipalities of Anbar Governorate in Iraq, verifies the existence of a writtenstrategy for its adoption, analyzes available resources and capabilities, andproposes a practical model for its implementation.This study uses a descriptive and analytical approach through data collection andanalysis. A survey research tool "questionnaire" was used, designed to achieve thestudy objectives, and distributed to 280 municipal employees, including managers,accountants, and local council members, to assess their perceptions of applyingzero-based budgeting. In addition, interviews were conducted with senior officialsto obtain their vision towards implementing zero-based budgeting in theirdepartments and whether it is in their minds and strategies. The results of our studyindicate major gaps in current practices, including the absence of a clear strategyfor adopting zero-based budgeting, insufficient financial resources, lack of skilledemployees, insufficient technological infrastructure, weak administrative support,and the absence of legislative frameworks supporting the implementation of thistype of budgeting. The study also identified critical areas for improvement,including developing a clear strategy, enhancing staff capacity through training,enhancing administrative support, upgrading technological resources, andreviewing legal frameworks to support the foundations of zero-based budgeting.The findings underscore the need for a comprehensive and well-supportedtransition plan to successfully implement zero-based budgeting in Anbarmunicipalities. By addressing these challenges, municipalities can improve resource allocation, prioritize projects more effectively, and ultimately enhancefinancial management practices. The paper concludes with a proposed model thatrepresents the basic steps that should be adopted initially when embarking on thezero-based budgeting process, to ensure the successful implementation of zero-based budgeting.

Namira Nurul Dania

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2024 Asosiasi Riset Ilmu Teknik Indonesia

In the future, electric vehicles will become the primary choice for transportation due to their environmentally friendly nature and zero carbon emissions. Electric vehicles use batteries as their main source of energy, which can be recharged by continuously flowing electric current. However, uncontrolled charging can cause overcharge to the battery. Therefore, this study aims to find an efficient strategy to control the voltage using fast charging algorithms for electric vehicles. The method used includes the design of a fast charging circuit, battery assembly, and fast charging testing. The results show that the fast charging circuit uses a buck converter circuit combined with a charger circuit to produce a specification of 48 Volts 6 Amperes. The capacitor and resistor components on the output affect the charging speed, and charging is considered fast charging when it reaches 40% battery capacity within 2 hours of charging.

Rinie Octaviany Hasan; Lala Siti Sahara; Jenal Abidin; Rahmat Darmawan

Nusantara Mengabdi Kepada Negeri 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Mekarbuana Village located in Tegalwaru, Karawang district, West Java, is about 45 kilometers from the center of Karawang, and has potential for agro-tourism and natural tourism, because according to the village head, Jaji Maryono, the village is a provider of coffee, durian, mango, avocado, and bananas. The tourism  that are available are Curug Cigentis, Curug Bandung, and tours along the flow of the river. This tourist destination is a favourite destination of both locals and citizens around Karawang to spend the weekend with the family. Due to the tourist potential in his village, the village chief acknowledged that he wanted to bring Mekarbuana Village  into a tourist village, but still needed support and enhanced human resource capacity (HRM) to manage the village. The problem is that the tourism organization in the village are not functioning, so the wheel of tourism in that village is still not balanced. This activity uses methods of accompaniment, socialization, and education carried out in integration with KKN students to the community and tourists in Mekarbuana Village. The result of this community service activity is the reactivation of the pokdarwis management, the existence of the organization structure, the presence of the work plan, a varied tour package, as well as the Mekarbuana Village  already registered in the JADESTA. As to the conclusion of the activities, they feel very grateful and hoped that the organization will be able to maximize its management, and continue to run consistently and professionally in managing tourism in the village.

Azeez Khzaee, Maytham; Makni Fourati, Yosra

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

Yasmirah Mandasari Saragih; Rahul Ardian Fikri; Nabilah Syaharani

The International Conference on Education, Social Sciences and Technology 2024 International Forum of Researchers and Lecturers

Corruption is one of the criminal acts that has a destructive impact on development and public trust. In an effort to strengthen the eradication of corruption, impoverishment punishment is proposed as a progressive approach that aims to provide a deterrent effect and restore state losses. This study aims to analyze the effectiveness of the application of impoverishment punishment in handling corruption in Indonesia. The method used is a juridical-sociological approach, by examining applicable regulations and the impact of their application in practice.The results of the study show that impoverishment punishment has great potential in reducing corruption rates, especially with the confiscation of assets from crime which can reduce the motivation of perpetrators to commit corruption. However, the implementation of this punishment faces various challenges, including the lack of regulatory synchronization, technological limitations in asset tracking, and political resistance. This study recommends strengthening regulations, increasing the capacity of financial forensic technology, and public education to support the effective implementation of impoverishment punishment. With the right strategy, impoverishment punishment can be one of the key instruments in building a stronger and more equitable corruption eradication system.

Farid Alfasyah; Puti Andiny; Yani Rizal; Safuridar Safuridar

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management