Author Index

Index of all authors who have published in this journal, in alphabetical order. Select a title to open the article.

Number of authors: 28

• Akmalia, Alien — Universitas Muhammadiyah Yogyakarta ORCID
  • A Gap That Structure Does Not Predict: The Revenue–Expenditure Balance Across 508 Jurisdictions · Vol. 2 No. 3 (2026)
• Andara, Adissya Maya — Universitas Primagraha
  • The Unobserved Middle: Absorption and the Identification of Transfer Effects · Vol. 2 No. 2 (2026)
• Anwar, Fahmi Amirulloh — Universitas Primagraha
  • Who Speaks for the Region: Information Supply and the Making of Subnational Law · Vol. 2 No. 2 (2026)
• Fardani, Achmad Akmal — Student Department of Management, Universitas Sains Al-Qur’an, Wonosobo, Indonesia
  • The Districts That Vanished: Administrative Reorganisation and the Silent Unbalancing of a National Panel · Vol. 2 No. 3 (2026)
• Fauziyanti, Wachidah — Universitas Sains Teknologi Ekonomi Digital Indonesia ORCID
  • Where the Investment Went: Operating Expenditure Across 482 District Budgets, 2017 to 2024 · Vol. 2 No. 3 (2026)
• Ginanjar, Farhan Qudratulloh — Diponegoro University, Semarang, Indonesia ORCID
  • Algorithmic Government in a Decentralised State: Capacity, Accountability and the Procurement Gap · Vol. 1 No. 1 (2025)
• Harahap, Ludwina — Universitas Trilogi ORCID
  • Nobody's Arrears: The Collection Incentive Problem in a Tax Split Between Two Governments · Vol. 2 No. 2 (2026)
  • Autonomy That Does Not Reach the Tax Base: Aceh and a General Fiscal Statute · Vol. 2 No. 3 (2026)
  • Allocation Without Need: Distributing a Special Autonomy Transfer Across Districts · Vol. 2 No. 1 (2026)
• Herda — Universitas Primagraha
  • A Right Without a Remedy: Entitlement and Enforcement in Indonesia's Local Tax Surcharge · Vol. 2 No. 1 (2026)
• Ibrahim, Irgi Ahmad Maulana — Diponegoro University, Semarang, Indonesia ORCID
  • Revenue or Regulation? Designing Subnational Fiscal Instruments for Aggregate Extraction · Vol. 1 No. 1 (2025)
• Jaya, Kasiman — Walisongo State Islamic University, Semarang, Indonesia ORCID
  • Forecasting Through a Structural Break: Provincial Revenue Targets Under Fiscal Reform · Vol. 1 No. 1 (2025)
• Laizer, Hussein Hassan — Moshi Cooperative University, Tanzania ORCID
  • Where the Investment Went: Operating Expenditure Across 482 District Budgets, 2017 to 2024 · Vol. 2 No. 3 (2026)
• Lestari, Ita — Universitas Primagraha
  • Budgeting a Revenue Never Received: First-Year Estimates of a Surcharge Across 508 Jurisdictions · Vol. 2 No. 2 (2026)
• Macella, Agatha Debby Reiza — Universitas Teuku Umar ORCID
  • Absorption Without Succession: Revoking a Coastal Zoning Instrument in Indonesian Spatial Law · Vol. 2 No. 1 (2026)
• Nurcahyo, Satria Avianda — Fakultas Ekonomi Hukum dan Humaniora, Universitas Ngudi Waluyo, Kabupaten Semarang, Indonesia ORCID
  • Schooling Without Absorption: Education Attainment and Youth Unemployment in a Transfer Economy · Vol. 2 No. 1 (2026)
• Nurhayati, Eni Candra — Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an, Wonosobo, Indonesia ORCID
  • The Districts That Vanished: Administrative Reorganisation and the Silent Unbalancing of a National Panel · Vol. 2 No. 3 (2026)
• Purnamasari, Rieke — Universitas Mercubuana ORCID
  • Nobody's Arrears: The Collection Incentive Problem in a Tax Split Between Two Governments · Vol. 2 No. 2 (2026)
• Rahayu, Frida — Universitas Primagraha
  • Equalization Without Security: Vehicle Tax Reassignment Across 35 Indonesian Local Jurisdictions · Vol. 2 No. 1 (2026)
• Rasyida, Alifiya Inas — Diponegoro University, Semarang, Indonesia ORCID
  • Parallel Progress Without Catch-Up: Human Development Convergence Across Central Java · Vol. 1 No. 1 (2025)
• Rismayati, Yogiana — Fakultas Ekonomi Hukum dan Humaniora, Universitas Ngudi Waluyo, Indonesia
  • Equalization Without Security: Vehicle Tax Reassignment Across 35 Indonesian Local Jurisdictions · Vol. 2 No. 1 (2026)
• Sarbullah — Universitas Sains Teknologi Ekonomi Digital Indonesia
  • When the Residual Is the Largest Item: Own-Source Revenue Composition Across 507 Jurisdictions · Vol. 2 No. 3 (2026)
• Setiadi, Yulius Wahyu — Universitas Muhammadiyah Bengkulu
  • Autonomy That Does Not Reach the Tax Base: Aceh and a General Fiscal Statute · Vol. 2 No. 3 (2026)
• Taruno, Hendrawan Toni — Universitas Diponegoro ORCID
  • When the Residual Is the Largest Item: Own-Source Revenue Composition Across 507 Jurisdictions · Vol. 2 No. 3 (2026)
• Widagdo, Teguh Harso — Fakultas Ekonomi Hukum dan Humaniora, Universitas Ngudi Waluyo, Kabupaten Semarang, Indonesia ORCID
  • Concentration in Local Tax Portfolios: A Sign Reversal and What It Reveals About Unit Selection · Vol. 2 No. 2 (2026)
• Widyarini, Rodyah — Universitas Primagraha
  • Paying for Disasters Before They Happen: Risk Financing and the Subnational Fiscal Gap · Vol. 1 No. 3 (2025)
  • Ten Missing Districts: Completeness as a Property of National Fiscal Statistics · Vol. 2 No. 3 (2026)
• Wijaya, Priatna — Universitas Primagraha
  • Reporting Without Accountability: Legislative Scrutiny of Executive Reports in Indonesia · Vol. 1 No. 2 (2025)
• Wulandari, Ayu — Universitas Pandanaran ORCID
  • Insuring Without Financing: Provider Payment and the Fiscal Design of National Health Insurance · Vol. 1 No. 3 (2025)
• Yudistira, Wiyu Ghaniy Allathif — Diponegoro University, Semarang, Indonesia ORCID
  • Cascading Performance Indicators in Local Government: The Unexamined Act of Decomposition · Vol. 1 No. 1 (2025)
• Zaman, Muhammad Rafly Faeruz — Universitas Semarang ORCID
  • Separated Authority: Licensing, Taxation and Unlicensed Mineral Extraction in Decentralised Government · Vol. 1 No. 2 (2025)