Publication Search

58,296 articles from 461 journals · 1,579 citations tracked

Showing 1-20 of 52

Analytics

Moh Agung Maulana Iswanto; Cici Widya Prasetyandari; Yeni Kartikawati

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

Moh Agung Maulana Iswanto; Cici Widya Prasetyandari; Yeni Kartikawati

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

Razin Auliaur; Ida Aju Brahma Ratih; Abdul Halik

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

Okta Antika; Mulyanto Nugroho; Nekky Rahmiyati

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

Mega Tunjung Hapsari; Farhan Reza Fadholi; Azmi Fahrurrizal Amrulloh; M. Krisnanda Saputra; Trisna Sayekti Wijayanti +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.

Mega Tunjung Hapsari; Farhan Reza Fadholi; Azmi Fahrurrizal Amrulloh; M. Krisnanda Saputra; Trisna Sayekti Wijayanti +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.

Rina Hikmawati; Reflis Reflis; Rama Fajarwanto; Tri Arrizki; Desi Karlina

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

This study aims to analyze and project consumer prices of cabbage commodities at four levels: Ngawi Regency, Pacitan Regency, East Java Province, and nationally, using the additive Holt–Winters forecasting model. Monthly price data for the period January 2020–December 2024 were used to capture the dynamics of levels, trends, and seasonal patterns that affect price fluctuations. Model performance was evaluated using the Mean Absolute Error (MAE) and Root Mean Square Error (RMSE) indicators. The results showed differences in model accuracy between regions. East Java Province produced the best performance with the lowest MAE and RMSE values, indicating a more stable price pattern that was easier for the model to capture. In contrast, Ngawi Regency showed the highest volatility, resulting in greater forecasting errors. Pacitan Regency displayed a relatively consistent seasonal pattern with moderate accuracy, while national data showed smoother fluctuations due to the aggregation effect. Overall, the additive Holt–Winters model is effective for short-term projections in regions with low to moderate variability, but is less optimal in regions with highly volatile price dynamics.

Nurul Fazirah; Niadatus Soliha; Lailatul Qomariyah; Ersya Faraby

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

This study aims to understand the meaning of halal lifestyle for Generation Z Muslim consumers in East Java through a phenomenological approach. In recent years, the concept of halal lifestyle is no longer limited to food and beverage consumption, but has expanded to include fashion, skincare, digital services, and even social media interactions. Generation Z, as digital natives, interprets halal not only as a religious rule, but also as an identity, a social trend, and a form of self-actualization. This study integrates the results of previous empirical studies that show that halal awareness, religious education, marketing strategies, and the influence of public figures play a significant role in shaping halal behavior among the younger generation. The results of the literature review indicate that Generation Z in East Java experiences complex dynamics in adopting a halal lifestyle, ranging from identity dilemmas, ethical challenges, to the influence of local culture. This phenomenological study confirms that halal lifestyle is a multidimensional phenomenon influenced by spiritual values, consumption rationality, and digital interactions. These findings are expected to provide a conceptual contribution to the study of Muslim consumer behavior and form the basis for developing a halal industry that is more adaptive to the characteristics of the younger generation..

Erlin Febrilianti; Liling Listyawati; Andry Herawati; Fedianty Augustinah

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of Indonesia's tourism sector, especially in East Java, has increasingly created fierce competition between local culinary brands. Steamed coating product Surabaya, as one of the leading souvenirs, appears on a solid brand awerness representation with an authentic customer experience. This study empirically examines the influence of Brand Awareness and Customer Review on the Purchase Decision of Steamed Layer Products of Surabaya Heroes. A causal quantitative approach was applied by purposive sampling on 96 offline and online buyer respondents. Primary data was obtained through questionnaires, analyzed using multiple linear regression supported by validity, reliability, classical assumptions, and hypothesis tests. The results showed that there was a simultaneous positive influence of the two variables on the purchase decision (F = 92.484; Sig. = 0.000). Partially, Brand Awareness (t = 6.457; β = 0.485) was more dominant than Customer Reviews (t = 5.685; β = 0.427). Adjusted R² = 0.658 explains 65.8% of the variation in purchasing decisions, with the rest by other factors. These findings underscore the urgency of brand equity and digital management reviews to build consumer trust as well as competitive advantage.

Mohammad Fathoni; Elis Anita Farida

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the influence of work motivation on the performance of employees at PT BPR Sentral Arta Asia (SAA) in Lumajang City, East Java. In the context of an increasingly competitive banking industry, companies require human resources who are not only competent but also possess strong internal and external drive to achieve organizational goals. This research employed a quantitative approach with a sample of 45 employees selected randomly. Data were collected through observation and questionnaires, then analyzed using validity tests, reliability tests, and simple linear regression. The findings reveal that work motivation has a significant positive effect on employee performance. This demonstrates that enhancing both intrinsic and extrinsic motivation can improve productivity and service quality, thereby supporting the company's long-term objectives. The determination coefficient (R²) of 45.2% indicates that motivation contributes significantly to performance, while the remaining 54.8% is influenced by other factors not examined in this study.

Yulia Nor Frassiska; Mochamad Taufiq; Purwaningrum Puji Lestari

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

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

Luthfiyah Luthfiyah; Dewi Riza Lisvi Vahlevi

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

Poverty is one of the most difficult economic problems to solve. This problem occurs in all countries. Among the causes of poverty are poor human resources, a low quality of life, a rising unemployment rate, and a decrease in job availability each year, as well as wages that do not match living costs. This is not only due to low human resources; the government also plays a crucial role in this issue. The poverty rate is unavoidable, so an appropriate solution is needed to address this issue. One step to reducing poverty is to analyze which economic instruments can be optimized, especially in the Sidoarjo region. The poverty rate in Sidoarjo is quite high. The open unemployment rate in Sidoarjo ranks third in East Java province. Therefore, the author was interested in conducting this research. This study aims to determine the effect of the distribution of zakat, infaq, and alms (ZIS) funds, GRDP, and open unemployment on the poverty rate in Sidoarjo in 2013-2023. This study uses a quantitative method with multiple linear regression analysis. The data processing tool used is SPSS. The results of the T test indicate that the distribution of ZIS funds has a significant effect on the poverty rate, while GRDP and open unemployment do not have a significant effect on the poverty rate partially. The F test shows that the distribution of ZIS funds, inflation, and GDP have a significant effect on the poverty rate simultaneously in the period 2013-2023. The limitation of this study is the use of variables that affect the poverty rate, so that future researchers can add or change these variables with other variables related to poverty.

Dwi Ayu Saraswati; Sulastri Irbayuni

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of interpersonal skills (soft skills) and practical skills (hands-on skills) on the work readiness of students at the Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” East Java in the 2021 academic year. The approach used was quantitative with a survey method through the distribution of questionnaires to 79 respondents. The collected data were analyzed using the Partial Least Squares (PLS) technique. The results of the study indicate that both interpersonal skills and practical skills play an important role in improving students' work ability or work readiness. This finding confirms that mastery of two types of skills, namely technical skills (technical skills) and non-technical skills (non-technical skills), is essential for students to be able to adapt and compete in the world of work. Thus, educational institutions are expected to balance the development of academic aspects and practical skills to prepare graduates who are ready to face professional challenges.

Imelda Habeahan; Selamet Rahmadi; Rahma Nurjanah

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to: (1) identify and analyze the development of Third Party Funds (DPK), inflation, savings interest rates, Gross Regional Domestic Product (GRDP) at constant prices, and regional expenditure across Indonesian provinces during 2019–2023; and (2) examine the influence of inflation, savings interest rates, GRDP at constant prices, and regional expenditure on Third Party Funds in the same period. The research employs panel data regression analysis using EViews 12 for data processin.The results show that (1) the highest average growth of Third Party Funds (DPK) was recorded in South Kalimantan (11.89%), while the lowest was in Banten (-10.87%). The highest average inflation occurred in East Java (3.7%) and the lowest in Papua (2.1%). The savings interest rate peaked in 2019 at 1.17% and declined to its lowest level in 2022 at 0.37%. The highest GRDP growth was found in North Maluku (16.41%) and the lowest in West Papua (1.16%). Similarly, North Maluku also recorded the highest regional expenditure growth (14.08%), while West Papua experienced the lowest (-17.24%), reflecting economic disparities across regions in Indonesia. (2) The regression analysis reveals that GRDP at constant prices and regional expenditure have a significant and positive effect on Third Party Funds, while the savings interest rate has a significant and negative effect. In contrast, inflation shows no significant effect on Third Party Funds.

Syaiful Arif, Mochamad; Zaki Fadhil, Achmad; Febrita Sarie, Rena

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of the research is to analyze the influence of technology readiness and entrepreneurial motivation on the success of digital marketing through management support in MSMEs (Micro, Small, and Medium Enterprises) of footwear craftsmen in East Java. The research method uses a quantitative approach with a survey method. The population includes all MSME footwear craftsmen in East Java. A sample of 69 MSME footwear craftsmen in East Java was obtained through accidental sampling. Data were processed using SEM PLS 4. The results of the study show that Technology Readiness does not affect Management Support, Entrepreneurial Motivation affects Management Support, Management Support affects the success of Digital Marketing, Technology Readiness does not affect the success of Digital Marketing, Entrepreneurial Motivation affects the success of Digital Marketing, and Technology Readiness does not affect the success of Digital Marketing and Entrepreneurial motivation affects the success of digital marketing through management support in small and medium enterprises (SMEs) of shoe craftsmen in East Java. This finding is expected to provide strategic recommendations for shoe craftsman SMEs to enhance the effectiveness of their digital marketing.

Dida Maulidya Al Afshana

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.

Robisha Zarifa Ribaah; Fitriatul Masruroh

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

 A workshop addressing the hazards of gadget usage in early infancy was conducted as community service at Posyandu ILP Kelinci, Keradenan Village, Banyuwangi Regency, East Java.  This initiative aimed to enhance parents' awareness and understanding of the significance of gadget usage while equipping them with practical skills to assist their children in utilizing gadgets securely and constructively.  The utilization of devices in early childhood can pose risks if not well monitored and restricted.  This workshop activity must be undertaken to inform parents about the potential effects of devices on children.  This program aims to educate parents and children about the advantages and dangers of gadget usage, along with strategies for prudent management.  This workshop activity employs a hybrid approach, integrating lecture and question-and-answer techniques.  Activity evaluation occurs both throughout the process and upon completion, concentrating on factors such as the attainment of objectives and the arrangement of activities.  The method and results were evaluated through documentation.  The assessment of the components of activity organization was conducted by observation.  The success metrics for the execution of the workshop on the Dangers of Using Gadgets in Early Childhood employ two methodologies: (1) evaluation during the activity process, and (2) post-evaluation of workshop activities.

Siti Ma’rifatul Maula; Sulfaunsilah Sulfaunsilah; Yurin Amanda Putri Pratiwi; Farohti Farkha; Rizka Julia Azizah +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The village of Bungatan in Situbondo Regency, East Java, has significant economic potential through the presence of micro, small, and medium enterprises (MSMEs) spread across various sectors. However, the main issues faced by the MSME community in Bungatan Village include low legal literacy regarding business licensing, weak product identity in terms of design and information, and limited use of effective promotional media. Based on this, the objective of this community service activity is to increase the number of MSMEs with business legality, strengthen product identity to enhance competitiveness in the market, and build relevant visual promotion capabilities aligned with local characteristics. The method employed is the Asset-Based Community Development (ABCD) approach. The ABCD approach aims to raise community awareness of the assets they possess. The results of the SME development program in Bungatan Village demonstrate significant improvements in business legality, product identity, and promotional capacity through the Asset-Based Community Development (ABCD) approach. Overall, the outcomes of this activity indicate that empowerment based on local potential and active community participation can strengthen community economic resilience and open opportunities for sustainable SME development.

Siti Ma’rifatul Maula; Sulfaunsilah Sulfaunsilah; Yurin Amanda Putri Pratiwi; Farohti Farkha; Rizka Julia Azizah +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The village of Bungatan in Situbondo Regency, East Java, has significant economic potential through the presence of micro, small, and medium enterprises (MSMEs) spread across various sectors. However, the main issues faced by the MSME community in Bungatan Village include low legal literacy regarding business licensing, weak product identity in terms of design and information, and limited use of effective promotional media. Based on this, the objective of this community service activity is to increase the number of MSMEs with business legality, strengthen product identity to enhance competitiveness in the market, and build relevant visual promotion capabilities aligned with local characteristics. The method employed is the Asset-Based Community Development (ABCD) approach. The ABCD approach aims to raise community awareness of the assets they possess. The results of the SME development program in Bungatan Village demonstrate significant improvements in business legality, product identity, and promotional capacity through the Asset-Based Community Development (ABCD) approach. Overall, the outcomes of this activity indicate that empowerment based on local potential and active community participation can strengthen community economic resilience and open opportunities for sustainable SME development.

Pandu Fajar Pramudya; Marseto Marseto

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the relationship between fiscal dependence, the effectiveness of locally generated revenue (PAD), and the degree of fiscal decentralization on the Human Development Index (HDI) in four regencies on Madura Island Bangkalan, Sampang, Pamekasan, and Sumenep which have consistently reported the lowest HDI scores in East Java Province. Utilizing panel data from 2011 to 2023, the findings indicate that all regencies remain highly fiscally dependent, with fiscal dependency ratios exceeding 89%. Central government transfers dominate local budget structures, significantly limiting local fiscal autonomy. While PAD effectiveness shows notable achievements such as Pamekasan’s 136.09% realization rate its contribution to total regional revenue remains relatively low. This is reflected in the modest degree of fiscal decentralization, which ranges between 8.56% and 10.72%. Such fiscal limitations hinder the ability of local governments to invest in strategic sectors that directly impact human development, including education, healthcare, and public services. The analysis also reveals that despite effective PAD realization, its nominal value is insufficient to drive substantial improvements in HDI, especially when not supported by strengthened fiscal capacity and local economic mobilization. These findings suggest that PAD effectiveness alone does not translate into better human development outcomes without broader fiscal empowerment. Therefore, a comprehensive fiscal decentralization strategy is required one that not only enhances revenue generation but also improves budgetary governance and optimizes local economic resources. Strengthening local fiscal autonomy is essential for ensuring targeted, efficient, and equitable investment in human development sectors, ultimately fostering sustainable regional development across Madura Island.