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This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), Local Taxes, and Population on Local Own-Source Revenue (PAD) in 35 regencies/cities of Central Java Province during 2021–2023. The study employs a quantitative approach using secondary data obtained from the Central Java Statistics Agency (BPS) and Local Government Budget Realization Reports (LRA). The sample was selected using a census sampling technique and analyzed using multiple linear regression after classical assumption testing. The results indicate that GRDP and Local Taxes have a significant effect on PAD, while Population does not have a significant effect on PAD. These findings imply that local governments should prioritize regional economic growth and optimize local tax collection to strengthen fiscal capacity rather than relying solely on population growth. The novelty of this study lies in its integrated examination of GRDP, Local Taxes, and Population across all 35 regencies/cities in Central Java during the 2021–2023 period, providing updated empirical evidence to support regional fiscal policy and local revenue optimization.

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

This study applies a quantitative approach with a survey method as a data collection technique. Research data were obtained by distributing questionnaires to respondents who were the subjects of the study, namely small and medium enterprises (SMEs) engaged in shell craft in the coastal areas of Surabaya. The influence of digitalization and competitiveness on increasing income from digitalization was measured through the use of social media, e-commerce platforms, and the use of information technology in business activities. Meanwhile, the competitiveness variable was measured based on product quality, innovation, price, and marketing capabilities. Digitalization has a positive effect on increasing income for small and medium enterprises (SMEs) engaged in shell craft. The use of digital media has been proven to be able to expand the market and increase sales volume. In addition, competitiveness also affects income, where innovation is the main factor that drives increased sales value. Simultaneously, digitalization and competitiveness contribute significantly to increasing income for small and medium enterprises (SMEs). Support for related institutions and business actors in digital literacy, product innovation, and sustainable marketing strategies is needed to strengthen competitiveness and improve the welfare of coastal communities.

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

This paper examines the determinants of income inequality within the SDGs framework in Riau Province. Utilizing BPS secondary data from 2018–2025 across 12 regencies/cities, data were estimated using te random effect modelapproach applied to panel regresiion in EViews 12. F-test finding indicate that-HDI, LN_GRDP, and our jointly and  significant influences on the Gini Ratio (R2 = 39.68%). Partially (t-test), HDI has a significant positive effect due to labor polarization in modern sectors. Conversely, LN_GRDP has a significant negative effect, confirming a trickle-down effect in reducing inequality. Meanwhile, OUR has no significant effect due to high labor absorption in Riau's informal agricultural and plantation sectors.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

Perkembangan industri fashion muslim di Surabaya yang pesat diiringi dengan persaingan yang ketat antar pedagang. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, harga, dan kreativitas terhadap pendapatan usaha pedagang fashion muslim di Pasar Atom Surabaya. Menggunakan pendekatan kuantitatif asosiatif, data primer diperoleh melalui kuesioner dari 50 responden yang dipilih dengan teknik purposive sampling. Analisis regresi linear berganda digunakan setelah uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas produk tidak berpengaruh signifikan terhadap pendapatan usaha (p=0,263), harga berpengaruh positif dan signifikan (p=0,000; B=0,565), dan kreativitas berpengaruh positif dan signifikan dengan koefisien tertinggi (p=0,000; B=0,633). Secara simultan ketiga variabel berpengaruh signifikan terhadap pendapatan usaha (F=61,629; p=0,000) dengan Adjusted R² sebesar 0,788. Temuan ini mengindikasikan bahwa dalam konteks pasar tradisional modern, kreativitas dan strategi harga lebih menentukan pendapatan dibandingkan kualitas produk. Implikasi manajerial bagi pedagang adalah memprioritaskan kreativitas dan fleksibilitas harga serta mempertahankan kualitas pada tingkat standar layak jual.

Tujuan – Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh disiplin kerja terhadap kepuasan kerja pegawai dengan komitmen organisasi sebagai variabel intervening pada Badan Pendapatan Daerah Kota Makassar. Secara khusus, penelitian ini bertujuan untuk menguji dan menganalisis: (1) pengaruh disiplin kerja terhadap komitmen organisasi, (2) pengaruh disiplin kerja terhadap kepuasan kerja pegawai, (3) pengaruh komitmen organisasi terhadap kepuasan kerja pegawai, dan (4) pengaruh disiplin kerja terhadap kepuasan kerja pegawai melalui komitmen organisasi. Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei pada pegawai Badan Pendapatan Daerah Kota Makassar. Penentuan jumlah sampel menggunakan rumus slovin, sehingga diperoleh jumlah responden sebanyak 131 pegawai. Teknik pengambilan sampel menggunakan simple random sampling dengan pengumpulan data melalui kesioner terstruktur. Data dianalisis menggunakan Partial Least Square-Structural Equation Medeling (PLS-SEM) dengan bantuan SmartPLS, melalui pengujian outer model dan inner model. Hasil/Temuan – Hasil penelitian menunjukkan bahwa disiplin kerja dan kepuasan kerja pegawai berpengaruh signifikan terhadap komitmen organisasi. Selanjutnya, disiplin kerja berpengaruh signifikan secara tidak langsung terhadap kepuasan kerja pegawai. Selain itu, komitmen organisasi terbukti memiliki pengaruh signifikan kepuasan kerja pegawai. Hasil pengujian mediasi mengungkapkan bahwa komitmen organisasi berperan sebagai mediator penuh dalam hubungan antara disiplin kerja dan kepuasan kerja pegawai. Temuan ini menegaskan peran strategis komitmen organisasi sebagai penghubung dalam memperkuat pengaruh disiplin kerja terhadap kepuasan kerja pegawai.

The advancement of fintech, particularly the Buy Now Pay Later (BNPL) feature, is influencing student consumption patterns, including Shopee PayLater, which is popular for its convenience dan flexibility. This study aims to examine the influence of financial literacy, social environment, trust, dan income on the intention to use Shopee PayLater, with hedonic motivation as a mediating variable. A quantitative method using a survey dan SEM-PLS analysis using WarpPLS 7.0 was applied, based on UTAUT2 dan TPB theories. The results show that social environment dan income significantly influence intention, while financial literacy dan trust do not. Furthermore, financial literacy, social environment, dan income significantly influence hedonic motivation, but trust does not. Hedonic motivation only mediates the influence of social environment dan income on intention, not financial literacy dan trust. The results confirm that social dan economic factors are more dominant in driving BNPL use through emotional aspects dan pleasurable experiences. This study is expected to contribute to theory dan practice, as well as policy recommendations to improve financial literacy dan the wise use of financial services.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Malaria masih menjadi salah satu masalah kesehatan masyarakat di Indonesia, terutama di Provinsi Papua yang memiliki angka kejadian malaria tinggi. Tingginya kejadian malaria tidak hanya dipengaruhi oleh faktor lingkungan, tetapi juga oleh tingkat pengetahuan masyarakat mengenai penyebab dan pencegahan penyakit tersebut. Pengetahuan yang rendah dapat memengaruhi perilaku pencegahan sehingga meningkatkan risiko penularan malaria. Penelitian ini bertujuan untuk mengetahui hubungan antara tingkat pengetahuan dengan kejadian penyakit malaria di wilayah kerja Puskesmas Sowek, Kepulauan Aruri, Kabupaten Supiori. Penelitian menggunakan desain analitik dengan pendekatan cross-sectional. Sampel penelitian berjumlah 32 responden yang dipilih menggunakan teknik total sampling. Data dikumpulkan menggunakan kuesioner untuk mengukur tingkat pengetahuan responden mengenai penyebab dan pencegahan malaria serta data kejadian malaria. Analisis data dilakukan secara univariat untuk menggambarkan karakteristik responden dan tingkat pengetahuan masyarakat. Hasil penelitian menunjukkan bahwa mayoritas responden berjenis kelamin laki-laki (69%), berusia 25–30 tahun (53%), berpendidikan SMP (41%), dan memiliki pendapatan keluarga rendah (47%). Sebagian besar responden memiliki tingkat pengetahuan yang kurang mengenai penyebab malaria (68,8%) maupun pencegahannya (68,8%). Temuan ini menunjukkan bahwa rendahnya tingkat pengetahuan masih menjadi masalah utama di masyarakat dan berpotensi meningkatkan risiko kejadian malaria. Oleh karena itu, diperlukan penguatan program promosi kesehatan dan edukasi masyarakat untuk mendukung upaya pengendalian dan eliminasi malaria.

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

King Royal Hotel Restaurant still applies manual sales transaction recording, causing data management and revenue report preparation to be less than optimal. This study aims to design and implement a Flutter-based sales and revenue reporting application that utilizes local storage as a data storage mechanism on the device. The system development method used is the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The application was developed using the Flutter framework with the Dart programming language and utilizes the shared_preferences and hive packages for local data management on the device without requiring an internet connection or external database server. In addition, the application is designed to be easy for restaurant employees to use in recording daily transactions more quickly and accurately. Testing was conducted using the Black Box Testing method, which showed that all application features functioned according to functional requirements. The results of the study indicate that the Flutter-based application with a local storage approach is capable of improving transaction recording efficiency and generating revenue reports automatically at King Royal Hotel Restaurant.

This study aims to analyze the contribution and effectiveness of Local Tax and Local Retribution revenues to the Regional Original Revenue (PAD) of Bantul Regency during the 2021–2024 period. This research employs a quantitative descriptive approach using secondary data obtained from the Budget Realization Report (LRA) of Bantul Regency. The data analysis techniques used include contribution ratio analysis and effectiveness analysis by comparing realization with predetermined targets. The results show that the contribution of Local Taxes to the PAD of Bantul Regency during the 2021–2024 period is classified as good, with an average of 45.12%. Meanwhile, the contribution of Local Retribution to PAD is categorized as very low, with an average of 6.37%. In terms of effectiveness, Local Tax revenue is considered very effective with an average effectiveness rate of 109.18%, while Local Retribution revenue is categorized as quite effective with an average effectiveness of 92.42%. Based on these results, it can be concluded that Local Taxes are the most dominant and reliable source of PAD in Bantul Regency, while Local Retribution, although quite effective in achieving its targets, still requires optimization. Therefore, efforts are needed to optimize the collection of local retributions through the expansion of retribution objects, the review of more realistic targets, and the improvement of regional revenue management quality.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure, with Budget Surplus (SiLPA) as a moderating variable in district and city governments across Banten Province for the 2020–2024 period. The background of this research is driven by the high regional dependence on central government transfer funds and the suboptimal allocation of capital expenditure as a key indicator of regional development. This study employs a quantitative approach using secondary data from Local Government Budget Realization Reports (LRA), analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA) using statistical software. The results demonstrate that PAD has a significant positive effect on capital expenditure, whereas DAU and DAK do not show any significant influence. Furthermore, the interaction test reveals that SiLPA is unable to moderate the relationship between PAD, DAU, or DAK and capital expenditure. These findings indicate that regional fiscal independence, through the optimization of PAD, serves as the primary determinant for capital investment. The implications of this study suggest that local governments should further optimize local revenue potential to reduce dependency on transfer funds and improve budget management efficiency to support sustainable regional development.

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.