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This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.

This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

This study aims to analyze the utilization and management of fixed assets in the form of land at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency in accordance with the regulations stipulated in Minister of Home Affairs Regulation No. 19 of 2016 and Regulation No. 47 of 2021. The study employs a qualitative approach using primary data obtained through direct interviews and secondary data obtained from documentation related to fixed assets. Data analysis is conducted descriptively to depict the actual conditions of land utilization and asset management in West Manggarai Regency. The results indicate that the utilization of fixed land assets has not been fully compliant with Minister of Home Affairs Regulation No. 19 of 2016, as there are still some vacant lands that have not been utilized. The management of fixed land assets is carried out through three main stages. First, the recording stage has been largely compliant with Regulation No. 47 of 2021, supported by the use of the Regional Government Management Information System (SIMDA) for Regional Property, which facilitates the recording process. Second, the inventory stage is not yet fully compliant because some lands lack ownership documents, such as land certificates, leaving the date and certificate number fields blank. Third, the reporting stage has been conducted in accordance with the regulations, where the Regional Property Reports are compiled hierarchically and submitted both semi-annually and annually. Based on these findings, it is recommended that BKAD West Manggarai Regency improve the utilization of vacant lands and immediately carry out registration and certification processes to ensure the legal status of the land. Further research is expected to explore the management of fixed land assets more comprehensively, including maintenance, supervision, and long-term usage planning to support optimal regional financial management.

This study explores the contribution of regional taxes and levies to Regional Original Revenue (PAD) in Surabaya City and their role in fostering fiscal independence within the framework of regional autonomy. Employing a descriptive qualitative approach, data were collected from the Surabaya City Regional Revenue Agency and relevant local government offices, complemented by secondary sources such as regulatory documents and literature on regional finance. The data analysis process followed McNabb’s (2002) framework, which consists of categorization, interpretation, generalization, testing alternative perspectives, and refining theoretical insights. The findings reveal that PAD acts as a crucial financial backbone for the implementation of regional autonomy, with taxes and levies serving as the primary contributors. On average, these sources accounted for 89.08% of the total PAD during the 2021–2024 period. The growth trend observed is driven by several factors, including the presence of a comprehensive legal and regulatory framework, diversification of tax types and structures, adequate institutional and human resource capacity, as well as increasing public awareness of tax obligations. Although there was a temporary decline in proportional contribution in 2023, overall tax and levy collections exceeded their targets, underscoring their vital role in supporting government administration and regional development programs. This study emphasizes the need for strengthening regulatory frameworks, enhancing administrative capacity, encouraging greater community participation, and optimizing the use of digital technologies to improve efficiency in revenue collection. These strategies are essential to reduce reliance on central government transfers and to promote greater fiscal independence for Surabaya City.

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.

The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

This study aims to “analyze the growth rate and contribution of entertainment tax to Regional Original Income (PAD) in Sukoharjo Regency during the period 2019 to 2024. Entertainment tax is one type of regional tax that has the potential to increase PAD revenue if managed optimally. The method used in this study is quantitative descriptive with a documentation, observation and interview approach using data on the realization of entertainment tax revenue and total PAD from the Sukoharjo Regency Regional Finance Agency. The results of the study show that the growth rate of entertainment tax has fluctuated significantly from year to year, with the highest growth occurring in 2022 at 261.04% after experiencing a drastic decline during the pandemic. Meanwhile, the contribution of entertainment tax to PAD in general is still very low, below 10% each year, with an average contribution of 0.768%. This finding shows that although entertainment tax has shown positive growth in several years, its contribution to PAD is still not optimal. Therefore, a more effective management strategy is needed so that the potential revenue from this sector can be maximized to support regional development.”

This study aims to analyze the Effect of Hotel Tax, Street Lighting Tax, and Entertainment Tax on the Original Regional Income (PAD) of Boyolali Regency. This study uses a quantitative method with data from the Regional Finance Agency (BKD) of Boyolali Regency for the period 2021 - 2024. The results of this study indicate that Hotel Tax does not have a significant effect on the PAD of Boyolali Regency, with a value of 0.075. Similar to Entertainment Tax, the results of the Entertainment Tax study also have no significant effect on the PAD of Boyolali Regency. In contrast to Street Lighting Tax, the results show that Street Lighting Tax has a significant effect on the PAD of Boyolali Regency. Based on these results, the study recommends that local governments optimize tax management and increase public awareness of the importance of paying taxes.

The implementation of Regional Autonomy will encourage an increase in the welfare of the regional people, especially the poor. With Regional Autonomy, it will be easier for the poor to access resources and develop their potential to be able to increase the progress of their respective regions, so that the gap between regions and the center can be narrowed. This is because rebellions and separatist actions in the regions, according to some experts, originate from regional assessments that do not fairly receive most of the country's wealth originating from the regions. So the roots of these political demands are demands for economic justice, an unfair distribution of the cake between the center and the regions. The method used in this study is a method of quantitative data analysis and data analysis method using a path diagram with 6 dimensions of measurement, namely, factors supporting regional finance (Regional Original Income, Central Government Transfer Income, Regional Transfers, Investment, Degree of Economic Exploitation), Financing Development, and Level of People's Welfare in Kutai Kartanegara Regency in 2013-2021. Regional Own Revenue, Central Government Transfer Funds, Transfers to Regions, and Investments have a significant effect on development financing in Kutai Kartanegara Regency. However, the degree of direct economic exploitation has no significant effect on development financing and the level of welfare in Kutai Kartanegara Regency.    

Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local governments, the private sector, and the community can improve transparency and accountability of budget management, while technologies such as e-budgeting, blockchain, and the Local Government Information System (SIPD) can accelerate the budget planning and monitoring process. This study uses a descriptive qualitative approach with thematic analysis of primary and secondary data to evaluate the effectiveness of technology integration and cross-sector collaboration. The results show that a strong synergy between collaboration and technology can improve budget efficiency, reduce dependency on central funds, and accelerate infrastructure development and public services in disadvantaged areas. Policy recommendations include strengthening local government capacity, implementing a blockchain-based monitoring system, and involving communities in development planning. This research contributes to the local financial management literature by offering evidence-based solutions that support inclusive and equitable development in Indonesia.

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.

The aims of this research are; (1) To find out the structure of the financial relationship between the central government and regional governments in terms of revenues from the 2019 budget year to the 2023 budget year, (2) To find out how big the growth rate of routine revenues and expenditures is from the 2019 to 2023 budget year, ( 3). To find out the level of efficiency and effectiveness of regional financial management in Waropen Regency, and (4) To find out how revenues influence Waropen Regency's routine expenditure from the 2019 to 2023 budget year. Analysis tools; (1). Analysis of the Structure of Central and Regional Financial Relations (2). Efficiency Analysis and Effectiveness Analysis, (3). Growth Analysis and (4). Correlation Analysis. Analysis Results: The financial relationship between the central and regional governments shows that the PAD to TPD ratio of the Waropen Regency Government is classified as good, namely 6.96 percent. The growth rate of revenue for the Waropen Regency Government is an average of 17.27 percent, while the growth rate of routine expenditure fluctuates greatly , with an average growth of 32.41 percent. Financial management in the Waropen Regency Government is still relatively efficient and effective. The close relationship between revenue and routine expenditure of the Waropen Regency Government is 96.6 percent.

This research aims to assess how efficient and effective regional financial management in Semarang Regency utilizing secondary data from the Central Statistics Agency (BPS) for the years 2018–2022. Data were collected through literature study, non-behavioral observations, and data analysis using efficiency ratio and effectiveness ratio. The results showed that the level of efficiency of Semarang Regency’s regional financial management fluctuated and was generally inefficient, with a ratio ranging from 91% to 108.51%. Meanwhile, The efficiency of local financial management tends to be better, with a ratio ranging from 93.62% to 121.10%. Therefore, the Semarang Regency government is advised to increase Regional Original Revenue (PAD) and optimize the efficiency of financial management through improving the quality of human resources.

This research aims to analyze the influence of Regional Original Income (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the allocation of capital expenditure budgets on the island of Java. Capital expenditure is an important component in regional budgets that contributes directly to infrastructure development and improving public services. This study uses panel data from districts/cities on Java Island during the 2015-2020 period. The analytical method used is panel data regression with a fixed effects model (FEM) approach to identify the influence of independent variables on the dependent variable. The research results show that PAD has a positive and significant influence on capital expenditure. This indicates that regions with higher PAD tend to allocate more budget for capital expenditure. Meanwhile, DAK also has a positive and significant effect on capital expenditure, which shows that funds specifically allocated by the central government have succeeded in increasing investment in fixed assets in the regions. On the other hand, DAU was found to have a negative but insignificant effect on capital expenditure, indicating that general funds received from the central government did not directly encourage an increase in capital expenditure. This research provides important implications for regional policy makers in increasing PAD and utilizing transfer funds from the central government more effectively to accelerate the development of infrastructure and public services. Apart from that, the results of this research can also be a reference for further research in the field of regional finance and public budget management.  

This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.    

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.