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This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

This study analyzes the patterns and dynamics of income inequality across districts and municipalities in Aceh Province during the 2022–2024 period using data from the National Socio-Economic Survey (Susenas) published by Statistics Indonesia (BPS). A descriptive-comparative approach was employed with the Gini Ratio as the main indicator to examine spatial variations and inequality trends between urban and rural areas. The results show that Aceh’s Gini Ratio declined from 0.296 in 2022 to 0.294 in 2024, indicating a modest improvement in income distribution. The reduction in inequality mainly occurred in rural areas, while urban regions experienced a slight increase due to the concentration of economic activities among higher-income groups. Banda Aceh and Lhokseumawe recorded the highest inequality levels, whereas Aceh Tengah and Bireuen demonstrated relatively strong income equality. Overall, Aceh remains one of the provinces with low-income inequality in Indonesia but still faces challenges of structural disparities across regions. The findings highlight the need to shift policy orientation from redistributive equality toward productivity-based equality through regional economic integration, empowerment of micro and small enterprises, and the development of inclusive economic sectors to achieve equitable and sustainable growth..

The purpose of this article is to examine the current issues and difficulties that Nigeria's four main transportation modes are facing. The data utilized in this research were gathered by field observations, oral interviews, and a thorough literature search of books, journals, and pertinent government documents. After discussing the difficulties and issues affecting each mode's ability to continue contributing to the nation's economic development, the historical evolution of each mode and its historical role in that development are provided. The main effects of driving being preferred over other modes of transportation are the environmental issues associated with driving and the high rate of traffic accidents on Nigerian roads. There are numerous inland waterways of capacity that is underutilized as a result of the antiquated railway system. Despite being widely utilized, the airways still require significant development and refinement. In order for these modes to continue contributing to Nigeria's economic development, the study offered viable solutions to these issues and obstacles.  

The objective of this study is to investigate the correlation between inflation and crime rates in North Sumatra and assess the impact of inflation on crime. The search utilizes secondary data collected from 2016 to 2020, obtained from BPS. The primary analytical method used is linear regression. The study results indicate that there is no statistically significant association between the inflation rate and the crime rate in North Sumatra. Despite the modest correlation coefficient between the two variables, the ANOVA analysis indicates that the entire regression model lacks statistical significance. The regression coefficient for the inflation variable is likewise non-significant, suggesting that inflation does not have a substantial influence on the crime rate in the region.