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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Dwi Citra Haryati
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pemberdayaan Usaha Kecil dan Mikro: Kendala yang Dihadapi dan Solusinya Rusmiati Rusmiati; Alya Putri Aiska; Dwi Citra Haryati; Thamara Idil Fitri Marliana
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1681

Abstract

Small and Medium Enterprises (SMEs) have an important task in supporting national economic growth, creating jobs and supporting income redistribution. However, SMEs still experience various obstacles that can disrupt their competitiveness and development. This research aims to analyze and identify the main obstacles experienced by SMEs. The research method used in this research is descriptive qualitative. The research results stated that the obstacles experienced in optimizing the development scheme were time and motivation. Apart from thet, the entrepreneur is willing to put into practice what he has learned from training or mentoring in business management.
Analisis Efisiensi Belanja Modal terhadap Pertumbuhan Ekonomi Daerah di Indonesia : Pendekatan Data Panel Dwi Citra Haryati; Nurpiji Nurpiji; Gustina Masitoh; Wahyu Saputra; Taufik Subarkah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2185

Abstract

Regional economic growth is one of the main indicators for assessing the success of development, and it is significantly influenced by the effectiveness and efficiency of public budget management, particularly capital expenditure. Within the framework of fiscal decentralization, the efficiency of capital expenditure allocation by local governments becomes a crucial factor in enhancing productivity, creating economic added value, and promoting equitable distribution of public welfare. This study aims to examine the effect of capital expenditure efficiency on economic growth at the district/city level in Aceh Province using a panel data approach. The approach employed is quantitative in nature, utilizing secondary data from the Central Bureau of Statistics (BPS) over an annual time period. The analysis is conducted using a panel data regression model, and based on the Chow and Hausman tests, the Random Effect Model (REM) is selected as the most appropriate model. The estimation results indicate that capital expenditure has a positive and significant effect on regional economic growth, suggesting that government investment through capital spending can stimulate economic activity and enhance the region’s production capacity. These findings are in line with endogenous growth theory, which emphasizes the importance of government spending as a key driver of long-term economic development. This study provides an important contribution to the literature on regional economics and offers fiscal policy implications, particularly in improving the effectiveness and efficiency of development spending. For future research, it is recommended to expand the study to a broader regional scope and consider additional control variables such as institutional quality, infrastructure conditions, and other socio-economic indicators to obtain a more comprehensive understanding of public expenditure effectiveness.
Co-Authors Alya Putri Aiska Gustina Masitoh Nurpiji Nurpiji Rusmiati Rusmiati Taufik Subarkah Thamara Idil Fitri Marliana Wahyu Saputra