No abstract

To reduce the level of less development region in Indonesia, special efforts are needed, one of which is through quality spending. The quality of spending can be measured through several variables, namely regional expenditure priorities, timeliness, allocation of expenditure, accountability and transparency, and effectiveness. This study aims to identify indicators that reflect these variables, and their effects on development performance. The data used are secondary data, namely Regional Government Implementation Evaluation (EPPD) data, APBD and their realization, BPK Opinion, Poverty, Unemployment, Gini Index, Economic Growth Rate, GRDP/Capita, and Human Development Index (HDI) during 2010-2018. The research objects are all underdevelopment areas in Java. The analytical method used is quantitative descriptive analysis techniques using Structural Equation Modeling (SEM). The results of the study show that out of 28 less development region expenditure quality indicators in Java, there are 19 indicators capable of reflecting expenditure quality indicators. The quality of less development region spending on Java reflected by its indicators is also able to influence development performance, which can reduce poverty and increase the Human Development Index (HDI).

For the regions that have tobacco farming, tobacco has economic potential for them. It means that the better the productivity of tobacco farming, the better the regional economy will be. The government has, therefore, set up the Revenue Sharing Fund of Tobacco Products Excise scheme to drive tobacco agricultural productivity in every area that produces tobacco. This study uses an econometric approach to examine the effect of DBHCHT on the regional economy, both aggregate and sectoral in Rembang Regency. Rembang Regency is known as one of the tobacco producers in Central Java. The economic sectors analyzed are the agriculture, industry, and health sectors. The results show that DBHCHT has a positive effect, both aggregate and sectoral, with varying degrees of magnitude. Further collaborations on these results are entirely presented in this article. Abstrak:Sektor pertanian tembakau merupakan potensi ekonomi bagi keuangan daerah. Artinya, semakin baik produktivitas pertanian tembakau di sebuah daerah penghasil tembakau, semakin baik pula perekonomiannya. Oleh karena itu pemerintah menyediakan skema Dana Bagi Hasil Cukai Hasil Tembakau dalam mendorong produktivitas pertanian tembakau di setiap daerah yang menghasilkan tembakau. Studi ini menggunakan pendekatan ekonometrik untuk menguji pengaruh DBHCHT terhadap perkonomian, baik agregat maupun sektoral, di Kabupaten Rembang yang dikenal sebagai salah satu daerah penghasil tembakau di Jawa Tengah. Sektor ekonomi yang dianalisis adalah sektor pertanian, industri, dan kesehatan. Hasil pengujian menunjukkan bahwa alokasi Dana Bagi Hasil Cukai Hasil Tembakau berpengaruh positif signifikan, baik agregat maupun sektoral dengan magnitude yang berbeda-beda. Elaborasi lebih jauh atas hasil tersebut disajikan secara lengkap dalam artikel ini.

The purpose of this study was to test the ability of the model or analytical tool used to predict the bankruptcy of the company, namely the Altman's Z-afternoon model and the Springate model of BPR Multi Artha Sejahtera whose license has been revoked by the Financial Services Authority (OJK) through Commissioner Decree Number 16 / KDK.03 / 2016 with company considerations deteriorating. The data used is secondary data, namely the 2012-2015 BPR Multi Artha Sejahtera financial report data obtained from Bank Indonesia reports. The data is then analyzed using the Altman Z-score (Z-Score) and Springate (S-Score) formulas to detect whether or not there are indications of bankruptcy before BPR Multi Artha Sejahtera is actually declared bankrupt. The results of this study concluded that overall, both Z-core and S-Score were able to predict the bankruptcy rate of BPR Multi Artha Sejahtera during 2011 - 2015. In the case of BPR Multi Artha Sejahtera bankruptcy the use of S-Score to predict bankruptcy is more appropriate in predicting bankruptcy.

Tingginya kepedulian sosial masyarakat Indonesia melalui infak atau sedekah ternyata tidak cukup dalam menyelesaikan permasalahan-permasalahan masyarakat, seperti kemiskinan. Sedekah yang diberikan biasanya hanya untuk memenuhi kebutuhan konsumtif sesaat, bukan untuk kebutuhan produktif yang dapat dirasakan penerima dalam waktu jangka panjang. Sedekah seharusnya mampu memberdayakan penerima sehingga dapat keluar dari permasalahannya dan berubah statusnya menjadi pemberi sedekah. Agar sedekah yang diberikan dapat bermanfaat lebih banyak, perlu pengelolaan yang memiliki orientasi pemberdayaan jangka panjang, di antaranya melalui sedekah bergulir. Tujuan kajian ini adalah mengkaji konsep sedekah bergulir untuk pemberdayaan masyarakat duafa. Metode kajian menggunakan pendekatan kajian lapangan. Pendekatan ini mengacu pada konsep penelitian lapangan, yaitu mempelajari secara intensif tentang latar belakang keadaan sekarang dan interaksi suatu sosial, individu, kelompok, lembaga, dan masyarakat. Hasil kajian ini menyimpulkan dan merekomendasikan bahwa dalam upaya mengatasi permasalahan ekonomi masyarakat dapat dilakukan melaui sedekah bergulir.