ISSN 3110-7257
https://doi.
org/10.
61401/rabi.
Volume 2 Number 2.
May 2026 Riset Akuntansi dan Bisnis Indonesia (RABI) KRAKATAU College of Economics.
Indonesia Economic Development Strategy of South Lampung Regency Using the Analytical Hierarchy Process Method Fitri Silvia Amanda1*.
Prayudha Ananta2.
Emi Maimunah3.
Nindya Eka Sobita4 Faculty of Economics and Business.
University of Lampung fitrisilviaamanda2603@gmail.
com1, prayudha.
ananta@feb.
maimunah@feb.
id3, indya.
eka@feb.
ARTICLE INFO
Received: 13 March 2026.
Accepted: 10 April 2026.
Publish: 15 May 2026.
Volume 2.
Number 2 May 2026, pp 87-101 https://doi.
org/10.
61401/rabi.
Corresponding author:
Fitri Silvia Amanda Faculty of Economics and Business.
University of Lampung E-mail: fitrisilviaamanda2603@gmail.
ABSTRACT
Purpose: This study aims to determine priority strategies for regional economic development in South Lampung Regency based on the RPJMD 2025Ae2029, using the Analytical Hierarchy Process (AHP).
It focuses on identifying development priorities and analyzing the strategic factors that influence regional economic growth.
Methodology: A quantitative descriptive approach was applied through pairwise comparisons of several development criteria, including democracy and law enforcement, good governance, human resource competitiveness, and regional potential.
Results: Democracy, security, and law enforcement were the top priorities .
3%), followed by cultural development, human resource strengthening, and equitable Supporting strategies include infrastructure, investment, tourism, and local economic sectors, such as agriculture and MSMEs.
Conclusions: Sustainable regional economic development requires synergy among social stability, governance reform, infrastructure development, and optimization of regional potential.
Limitations: The study is limited to the AHP analysis of selected RPJMD 2025Ae2029 indicators.
The results are influenced by respondentsAo subjective judgments and may not fully capture all socioeconomic conditions.
Contribution: This study provides priority-based economic development strategies to assist local governments in formulating effective, sustainable, and evidence-based development policies in South Lampung Regency.
Keywords: Analytical Hierarchy Process.
Economic Development.
Regional Development Strategy.
RPJMD.
South Lampung Regency How to Cite: Amanda.
Economic Development Strategy of South Lampung Regency Using the Analytical Hierarchy Process Method.
Riset Akuntansi dan Bisnis Indonesia, 2.
, 87-101.
Introduction Regional development planning is a strategic instrument for determining effective and measurable policy directions and development priorities.
In the context of regional autonomy, local governments are required to prepare administrative planning documents and ensure that these plans address real development challenges, considering regional characteristics and resource availability (Dastini & Ajidin, 2.
This is becoming increasingly important given the gap between increasing development needs and limited regional budgets and fiscal capacity.
Therefore, planning must serve as the basis for rational, structured, and priority-based decision-making (Hidayat.
Khusaini.
Kaluge, & Bintoro, 2.
In practice, the quality of regional development planning is largely determined by the integration of planning and budgeting.
The alignment of planned performance targets with budget allocations is a key indicator for assessing the effectiveness of regional development (Wasana & Halim, 2.
However, discrepancies between planning documents and development implementation still exist, which impact the suboptimal achievement of regional macroeconomic indicators (Mardliyah et al.
, 2.
This indicates that development planning is not yet fully capable of effectively directing policy.
In the context of economic development, development success is measured not only through quantitative indicators such as economic growth, poverty rates, unemployment, inflation, and Gross Regional Domestic Product (GRDP), but also through qualitative indicators such as the quality of human resources, institutions, and regional competitiveness (Santoso & Kharisma, 2.
Therefore.
Development planning must be able to comprehensively integrate various indicators to produce policies that are on target.
South Lampung Regency is a strategic area in Lampung Province with significant economic potential owing to its geographical location as the gateway to Sumatra Island, supported by the agricultural, tourism, and industrial sectors.
However, the development achievements of this region are still relatively moderate and not superior to those of several other regencies/cities in Lampung Province.
Based on data from the Central Statistics Agency (BPS) for 2019Ae2024, the Human Development Index (HDI) of South Lampung Regency increased from 68.
22 in 2019 to 72.
15 in 2024, but its value is still below that of Bandar Lampung City.
Metro City, and Pringsewu Regency, thus placing South Lampung in a middle position at the provincial level.
The following economic growth graph shows the economic Economic Growth Rate of South Lampung Regency Figure 1Economic growth of South Lampung Regency for the 2019-2024 period Based on the graph.
South Lampung's economic growth contracted by -1.
73 percent in 2020 due to the The economy then began to recover, growing by 2.
68 percent in 2021 and increasing to 4.
percent in 2023.
Growth in 2024 was recorded at 4.
62 percent, which, while indicating post-pandemic recovery, fell short of the achievements of several other regions with stronger economic structures.
The Fiscal Capacity Index of 1.
174 remains below the provincial level .
, with the regional revenue structure heavily reliant on balancing funds, amounting to 84.
45%, or Rp1.
893 trillion, of the total 2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Rp2.
240 trillion, while PAD only accounts for 15.
This limited fiscal space impacts the region's ability to stimulate development, invest, and strengthen the real sector.
South Lampung Regency continues to face various socio-economic challenges, such as slow poverty reduction, a relatively high open unemployment rate, particularly among young people, and the low contribution of the tourism sector to the GRDP.
These conditions indicate a gap between the region's potential and its developmental achievements compared to other regions in Lampung Province.
Therefore, more precise and measurable development priorities are needed using the Analytical Hierarchy Process (AHP) method so that development strategies can be formulated more objectively according to regional needs.
Based on the above description, it can be concluded that although South Lampung Regency has significant development potential, its performance is still suboptimal compared to other regions in the This situation indicates a gap between planning and actual results, necessitating a more indepth analysis to determine appropriate development-priority strategies.
Therefore, this study was conducted to analyze the effectiveness of economic development and determine priority strategies for regional development in South Lampung Regency for the 2025Ae2029 period.
This study aims to identify the priority criteria for economic development indicators in South Lampung Regency based on the 2025Ae2029 RPJMD and to determine priority strategies that influence the suboptimal achievement of regional economic development indicators, so that they can be used as a basis for formulating more effective development policies and planning.
Literature Review and Hypothesis/es Development 1 Theory of the Role of Government Role theory explains that every individual and institution has a specific position and responsibility within the social structure, manifested through behavior in accordance with the societal norms and In the context of government, this theory is used to understand how the government carries out its functions and responsibilities to support development and manage public resources.
Roles are also understood as a set of rules and actions inherent in a social or organizational position, so that each work unit has a specific function that must be carried out in a directed and professional manner.
The complexity of resource management and development requires a clear division of tasks so that the implementation of organizational functions can run more effectively and efficiently (Mamola.
Marsega, & Yulianti, 2.
In addition, resource management requires the support of competent personnel to optimally achieve organizational goals (Hanifa & Fisabilillah, 2.
In its implementation, the government carries out an allocation function for the provision of public goods and services, a distribution function for equitable welfare, an administrative function to ensure transparent and accountable governance, and a stabilization function to maintain economic balance and support sustainable development (Putra.
Setiani.
Astuti, & Pangestoeti, 2.
2 Economic Development Economic development is a continuous process that aims to improve people's welfare by increasing per capita income, economic growth, and institutional systems and economic structures (Dragoi, 2.
Development does not only focus on increasing economic output but also includes comprehensive social and economic transformation (Bondarenko & Aleshkovski, 2.
Economic development is understood as a gradual process carried out to increase people's income in the long term through government and community involvement (Halim.
Maulana.
Qawi, & Setyoko, 2.
To measure its success, quantitative indicators are used, such as GDP or GRDP per capita, economic growth, unemployment rate, poverty, inflation, and the Human Development Index (HDI), as well as qualitative indicators that include the quality of human resources, work ethic, institutional quality, education level, and health level as supporters of achieving more comprehensive and sustainable development.
3 Regional Development Planning Regional development planning is a systematic process of directing the use of resources to achieve development goals according to community needs and guided by the RPJPD (Regional Medium-Term 2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Development Pla.
RPJMD (Regional Medium-Term Development Pla.
, and RKPD (Regional Work Pla.
documents, which are prepared in a participatory manner through Musrenbang (Regional Development Planning Foru.
This planning is supported by the integration of planning and budgeting through the involvement of Regional Apparatus Organizations (OPD), the preparation of Renstra (Strategic Pla.
and Renja (Work Pla.
, and performance evaluation to ensure the effectiveness of development implementation Bhimasta.
Surya, and Pramudita .
However, its implementation still faces various obstacles, such as budget limitations, human resource capacity, the influence of political dynamics, and low community participation, which can affect the consistency between planning and the implementation of development programs (Tarigan & Yuliansyah, 2.
Therefore, strengthening the monitoring system, budget transparency, and public oversight is necessary for development to be effective and sustainable.
In addition, regional development planning is carried out through political, technocratic, participatory, top-down, and bottom-up approaches and must meet the principles of transparency, effectiveness, accountability, justice, and sustainability to support community welfare (Bustamin.
Wardhani, & Yanto, 2.
4 Analytical Hierarchy Process The Analytic Hierarchy Process (AHP) is a decision-making method used to solve complex problems involving various criteria and alternatives through a hierarchical approach (Pratiwi & Noviaristanti.
This method can be used to evaluate the effectiveness of development policies and strategies by considering the relationships between indicators that influence one another.
In this study.
AHP was used to analyze the effectiveness of regional development planning in achieving macroeconomic indicators in South Lampung Regency through three hierarchical levels: main objectives, criteria, and alternative strategies.
The analysis process was carried out through pairwise comparisons using an assessment scale, consistency testing using the Consistency Index (CI) and Consistency Ratio (CR), and weighting calculations to determine the priority level of each criterion and alternative (Soebagiyo.
Wahyuni.
Siregar.
Rustiadi, & Pravitasari, 2.
The final results were obtained through weight aggregation to produce recommendations for the most effective development strategies and to serve as the basis for making more targeted and sustainable regional development policies (Setiawan.
Wardhani, & Yanto, 2.
Methodology This study uses a quantitative descriptive-analytical approach with the Analytic Hierarchy Process (AHP) method to systematically and measurably determine the priority of economic development strategies for South Lampung Regency through criteria weighting, pairwise comparisons, eigenvector value calculations, and consistency testing using the Consistency Ratio (CR).
The analysis was conducted on macroeconomic indicators such as economic growth, poverty rate, open unemployment, and other economic indicators to produce the most effective and objective development strategies.
The AHP method was chosen because it integrates quantitative and qualitative assessments into complex decision-making.
This approach also supports rational and measurable development priorities (Creswell & Plano Clark, 2.
The research was conducted in South Lampung Regency using primary and secondary data obtained through literature studies, observations, interviews, questionnaires and documentation.
Primary data were obtained from experts and stakeholders selected using the expert judgment method, consisting of the head and secretary of the Regional Development Planning Agency (Bapped.
, heads of related fields, and academics with expertise in development economics and public policy.
Meanwhile, secondary data were obtained from the Regional Medium-Term Development Plan (RPJMD).
Regional Work Plan (RKPD), regional government performance reports, and macroeconomic indicator data published by Statistics Indonesia (BPS).
This technique was used to construct a hierarchical structure and comprehensively determine the criteria and alternative strategies for regional economic Data analysis was conducted using the AHP method through the stages of preparing a hierarchical structure, forming a pairwise comparison matrix, calculating priority weights, testing consistency using the CI and CR, and determining the final priority of development strategies.
The assessment was carried 2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 out on a comparison scale of 1Ae9 based on the level of importance between criteria and alternatives, then processed using Expert Choice software version 11.
0 to obtain the weights and consistency of The final results in the form of a priority order of economic development strategies are used as the basis for policy recommendations to increase economic growth, reduce poverty and unemployment, increase GRDP per capita, and strengthen the competitiveness of South Lampung Regency (Pratiwi & Noviaristanti, 2.
The use of AHP also enables a more systematic and reliable decision-making process by testing the consistency of respondents' assessments (Canco.
Kruja, & Iancu.
Results and Discussion 1 Description of the Regional Government of South Lampung Regency South Lampung Regency is located in Lampung Province, with its capital in Kalianda District.
The regency covers an area of approximately 2,109.
74 kmA and has a population of 1,124,683 as of 2024.
Geographically.
South Lampung is located at the southern tip of Sumatra Island and holds a strategic position connecting Java and Sumatra through Bakauheni Port.
This port serves as a major gateway for transportation and trade, supporting regional economic growth.
Furthermore.
South Lampung has a tropical climate and significant natural resource potential, particularly in the agriculture, plantation, fishery, and tourism sectors.
The history of South Lampung Regency is closely linked to the formation of the regional government in Indonesia after independence.
The regency officially became an autonomous region in 1956 and was previously part of the South Sumatra Province before the formation of the Lampung Province in 1964.
Over time, the South Lampung administrative area has undergone various sub-district expansions and changes in the regional government system.
The regency capital, originally located in Tanjung KarangTeluk Betung, was moved to Kalianda in 1982 based on strategic considerations and government South Lampung Regency also has a regional identity reflected through the regional symbol and development direction in the 2025Ae2029 Regional Medium-Term Development Plan (RPJMD).
The regional logo depicts the cultural values, courage, prosperity, and natural potential of the South Lampung community.
Meanwhile, the South Lampung Regency RPJMD focuses on improving the quality of human resources, strengthening governance, infrastructure development, developing MSMEs, and optimizing leading sectors such as agriculture, tourism and trade.
With its strategic geographic location and infrastructure support, such as Bakauheni Port and the Trans-Sumatra Toll Road.
South Lampung has a significant opportunity to increase economic growth and regional competitiveness sustainably.
2 Analytical Hierarchy Process Data Analysis This study is based on the results of identifying problems in regional development planning in South Lampung Regency.
The identified problems include the ineffectiveness of development planning, where there is a gap between targets and the realization of macro indicators, economic growth is not optimal, inflation is relatively high, regional fiscal capacity is limited, and there is high dependence on balancing funds.
The quality of human resources and the level of community welfare are not optimal, and the governance and utilization of regional economic potential are not optimal.
Based on these problems, the research objectives were focused on formulating priority strategies for economic development in South Lampung Regency using the Analytical Hierarchy Process (AHP) approach.
Expert Choice 11 software was used to support systematic, objective, and measurable decision-making.
The initial stage of the AHP method was to determine the criteria and alternative regional economic development strategies.
These criteria were determined through questionnaires and interviews with competent informants directly involved in the regional development planning process in South Lampung Regency.
The informants involved in this research are presented in Table 1.
2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Table 1Research informants No.
Name 1 Aryan Saruhian.
SP.
MP Position Head of the Regional Development Planning Agency Secretary of the Regional Development Planning Agency Head of Social Affairs of Government Agency Regional Development Planning Agency of South Lampung Regency Mulyadin.
SP.
MT Regional Development Planning Agency of South Lampung Regency Andi Nurizal.
SE.
MM Regional Development Planning Agency of South Lampung Regency Rizki Alfina Kamal.
Head of Economics Regional Development Planning SKM.
MM Agency of South Lampung Regency Prety Wulandari.
ST.
MT Acting Head of Regional Regional Development Planning Facilities and Infrastructure Agency of South Lampung Division Regency Dr.
Hidayatullah.
SE.
SH.
Academics College/Expert MH.
Kom.
Sc.
Akt.
Based on interviews, questionnaires, and a validation process with expert judges with expertise in economics and governance, several key criteria were identified for developing an economic development strategy for the South Lampung Regency.
These criteria include a moral and cultured society, democracy, security and law, good governance, strengthening human resources, equity and justice, developing coastal and mountainous areas, and enhancing the region's competitiveness and strategic role.
These criteria are then structured into a hierarchical structure called the Analytical Hierarchy Process (AHP) to prioritize regional economic development strategies.
The first level presents the primary objective, which is to determine regional economic development strategies using the Analytical Hierarchy Process (AHP) approach.
The second level includes several supporting criteria, such as education and culture, democracy and law, good governance, human resource development, infrastructure improvement, growth centers, and regional competitiveness and strategies.
Each criterion has alternative programs or supporting indicators, such as bureaucratic reform, improving public services, developing MSMEs, strengthening the agricultural and tourism sectors, and improving the quality of education and community skills.
This scheme uses the AHP method to compare priority levels between criteria to identify the most effective and sustainable economic development strategy for the South Lampung Regency.
The next step is the pairwise comparison matrix.
This matrix was created to compare elements within a hierarchy, both across criteria and between alternatives.
A scale of 1Ae9 was used in this process, with higher numbers indicating higher levels of importance.
This assessment was conducted by respondents who were considered experts in economic development planning in South Lampung Regency.
After the pairwise comparison matrix was completed, the local priority weights were calculated using the eigenvector method.
These weights indicate the importance of each criterion and alternative to the research objectives.
In this case, the researchers used Expert Choice 11.
0 to calculate the priority weights more accurately and efficiently.
The following are the results of the data processing, which include the priority weight values for each analyzed criterion and alternative:
2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Figure 2.
Results of priority weight calculation Figure 2 shows that the results of the calculation of priority criteria weights using the Analytical Hierarchy Process (AHP) method show that the criteria of democracy, security, and law have the highest weight of 0.
199 or 19.
Furthermore, the criteria of a moral and cultured society and the strengthening of human resources (HR) each received a weight of 0.
2 %).
The criteria of equality and justice were 0.
135, followed by good governance in the next order with a weight of 0.
3%, coastal and mountainous areas at 0.
131 or 13.
1%, and competitiveness and strategic role at 127 or 12.
7% as the lowest weight.
The data processing results also showed an inconsistency of This value is below the inconsistency ratio tolerance limit of 0.
1, indicating that the respondents' assessments had a very good level of consistency.
The criteria weighting results in this study are considered reliable and suitable for use as a basis for decision-making regarding the economic development strategy of South Lampung Regency.
These results indicate that democracy, security, and law are the most dominant factors supporting economic development in South Lampung Regency.
The high weighting of these criteria indicates that social stability, regional security, legal certainty, and the quality of regional democracy are the main foundations for creating a conducive development climate.
These conditions are closely related to the region's need for a safe and stable investment environment that encourages sustainable economic This finding aligns with research conducted by Adoe .
and empirical conditions in the region that still face challenges in security and order, making stability a primary prerequisite for creating a conducive investment climate and economic activity.
Furthermore, the high weighting of governance indicates that bureaucratic effectiveness, transparency, and accountability are key to improving the quality of development policies and optimizing regional budget use.
The criteria for a moral and cultured society and the strengthening of human resources, which have a relatively high weighting, demonstrate that economic development is not only influenced by structural and institutional aspects but also by the quality of the community as the primary actor in development.
Cultural values, community character, education, health, and human resource capacity are crucial factors in increasing the productivity and well-being of regional communities.
Meanwhile, the criteria for equity, justice, and good governance demonstrate that effective, transparent, and accountable governance remains crucial for supporting regional economic development.
Equitable development is also a priority, ensuring that the benefits of development are equally felt by all communities and regions in the South Lampung Regency.
Meanwhile, the criteria for coastal and mountainous areas, as well as the competitiveness and strategic role of the region, have relatively lower weightings compared to the other criteria.
Nevertheless, both aspects remain crucial as supporting factors in regional economic development, particularly in developing regional potential, tourism, agriculture, and investment, and strengthening the local economy based on regional potential.
It can be concluded that the economic development strategy of South Lampung Regency prioritizes strengthening social stability, security, and the rule of law, building community character, and improving the quality of human resources in the region.
This demonstrates that the success of regional economic development is determined not only by regional potential and economic competitiveness but also by the quality of governance and community readiness, the primary foundations of sustainable 2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Figure 3.
Results of calculation of alternative priorities for a moral and cultured society Figure 3 shows the results of the Analytical Hierarchy Process (AHP) calculation for the criteria of a moral and cultured society.
The local content education indicator has the highest weight of 0.
236, or Furthermore, the indicators of religious harmony, customs, and culture obtained a weight of 228 .
8 %), followed by the cultural heritage of South Lampung .
200 or 20 %), the cultural festival of South Lampung .
177 or 17.
7 %), and new regional culture .
158 or 15.
8 %).
The data processing results also showed an inconsistency of 0.
This value is below the inconsistency ratio tolerance limit of 0.
1, indicating that the respondents' assessment results have a very good level of consistency and are reliable for use in decision-making.
These results indicate that local content education is a top priority for realizing a moral and cultured society in South Lampung Regency.
The high weighting of this indicator indicates that education based on local values is crucial for shaping community character, strengthening regional cultural identity, and raising awareness among the younger generation of local customs and cultural values.
Education serves not only as a means of increasing intellectual capacity but also as a medium for instilling morals, ethics, and social values in the community.
Furthermore, the high weighting of the indicators for religious harmony, customs, and culture demonstrates that social harmony is crucial in supporting regional Social harmony is considered capable of creating conducive social stability, thus supporting the success of economic and social development in the South Lampung Regency.
The South Lampung cultural heritage indicator also received a significant weighting, demonstrating the importance of preserving local culture as part of the region's identity.
Cultural preservation serves to preserve historical values and community traditions and offers the potential to develop the region's tourism and creative economy sectors.
Meanwhile, the South Lampung cultural festival and new regional culture received relatively lower weights than the other indicators.
Nevertheless, both indicators play a crucial role in promoting regional culture, strengthening local identity, and adapting culture to the changing times and dynamics of modern society.
These findings align with human development theory, which emphasizes that education is the primary foundation for improving the quality of human resources and strengthening social values (Panoyo Furthermore, these findings are consistent with the research by Syah .
, who stated that the quality of society, including social values and participation, is strongly influenced by the level of education and collective awareness.
These findings indicate that developing a moral and cultured society in South Lampung Regency prioritizes strengthening local culture-based education and social Therefore, an effective cultural development strategy must be directed at improving the quality of character education, preserving local culture, and strengthening social values and tolerance in community life.
2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Figure 4.
Results of calculation of alternative priorities for democracy, security, and law Figure 4 shows that the results of the AHP analysis on the aspects of democracy, security, and law show that the communication, security, and community indicators have the highest weighting of 0.
265 or Furthermore, the public awareness of democracy indicator received a weighting of 0.
203 or 3%, followed by public early warning at 0.
190 or 19%, increasing regional security at 0.
186 or 6%, and the implementation of regional law at 0.
155 or 15.
The data processing results also showed an inconsistency of 0.
This value is below the inconsistency ratio tolerance limit of 0.
indicating that the respondents' assessment results have a good level of consistency and are reliable for use in decision-making.
These results indicate that communication, security, and community involvement are the most dominant factors in creating conducive democratic, security, and legal conditions in South Lampung Regency.
The high weighting of vigilance and security reflects the importance of preventive efforts in maintaining social stability and in public order.
The low weighting of implementation indicates that policy implementation still needs to be improved to be more optimal and have a direct impact on the This finding is in line with the concept of good governance, which emphasizes the importance of communication, transparency, and public participation in creating political stability and security (Nurhidayat, 2.
These results are also supported by Muminah and Suprajogo .
, who show that the success of regional development is greatly influenced by inter-agency coordination and the effectiveness of communication in implementing public policies.
Furthermore, the high weighting of the public awareness of democracy indicator demonstrates that public understanding of democratic values is crucial for maintaining regional social and political Strong democratic awareness can encourage public participation in development, maintain social tolerance, and strengthen a healthy and sustainable democratic life.
The indicators for early warning of communities and improving regional security also received significant weights.
This demonstrates that preventive measures to maintain public order and security remain crucial for supporting regional development.
Early warning systems and strengthening regional security are considered effective in minimizing the potential for social conflict and creating stability that supports regional economic growth.
Meanwhile, the regional law enforcement indicator received the lowest weight compared to the other However, this does not mean that the legal aspect is less important, but rather indicates that law enforcement is seen as a supporting factor that needs to be strengthened by increasing the effectiveness of policy implementation and consistent enforcement of regional regulations.
These findings indicate that development strategies in South Lampung Regency, focusing on democracy, security, and law, should prioritize strengthening public communication, increasing public awareness of democracy, and strengthening security and early warning systems.
Therefore, stable and sustainable regional development requires synergy between the government, security forces, and the community to create a safe, democratic, law-abiding social environment.
2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Figure 5.
Results of calculation of good governance alternative priorities Figure 5 shows that the AHP analysis results for the good governance aspect show that the adaptive bureaucracy indicator has the highest weighting of 0.
325, or 32.
Furthermore, the pentahelix collaboration and development of new autonomous region indicators each received weightings of 0.
5%, while the digitalization of government services indicator received a weighting of 0.
185, or The data processing results also showed an inconsistency of 0.
This value is below the inconsistency ratio tolerance limit of 0.
1, indicating that the respondents' assessment results have a good level of consistency and are reliable for use in decision-making.
These results indicate that adaptive bureaucracy is the most dominant factor in realizing good governance in South Lampung Regency.
The high weighting of this indicator indicates that the bureaucracy's ability to adapt to change, increase the effectiveness of public services, and run the government professionally and accountably are key aspects in supporting the success of regional An adaptive bureaucracy is also considered capable of accelerating policy implementation and improving public service quality.
This finding aligns with the concept of good governance, which emphasizes accountability, transparency, and bureaucratic effectiveness as the keys to successful development (Nurhidayat, 2.
These results are also consistent with the research by Khakim.
Santosa.
Dewayana, and Koro .
, which states that the effectiveness of regional development is greatly influenced by the quality of governance and inter-institutional coordination.
Figure 6.
Results of calculation of alternative priorities for strengthening human resources Based on the AHP calculation results for strengthening human resources, the indicator for handling outof-school children was the main priority, with the highest weighting of 26.
4%, followed by superior health services at 19.
8%, adaptive social assistance at 18.
7%, free nutritious meals at 18.
1%, and young entrepreneurs at 17%.
An inconsistency value of 0.
02 indicates that the results of the respondents' assessments are consistent and reliable.
These results indicate that increasing access to education is the main focus of strengthening the quality of human resources in South Lampung Regency, supported by improving health services, social protection, fulfilling community nutrition, and developing entrepreneurship to support regional welfare and sustainable economic development.
These findings align with human development theory, which emphasizes that education and health are key pillars in improving the quality of human resources (Lamaile, 2.
Furthermore, these findings are supported by Muammar and Asnidar .
, who show that the achievement of regional macroeconomic indicators is significantly influenced by the quality of human resources, particularly in education and social welfare.
These findings suggest that the development strategies for strengthening 2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 human resources in South Lampung Regency should prioritize increasing access to education, strengthening health services, and protecting the community from social harm.
Therefore, developing quality human resources requires prioritizing the fulfillment of basic community needs as a foundation for inclusive and sustainable economic development.
Figure 7.
Results of calculation of alternative priorities for equity and justice Based on the results of the AHP analysis on the aspect of equity and justice, the accessibility and availability of food indicators were the main priority with the highest weight of 26.
9%, followed by decent housing at 21.
BUMDes at 17.
8%, the quality of priority district roads at 17.
4%, and the red and white cooperative at 16.
An inconsistency value of 0.
05 indicates that the results of the respondents' assessments are consistent and reliable.
These results indicate that the fulfillment of food needs and ease of community access are the main focus in realizing equitable development in South Lampung Regency, supported by the provision of decent housing, improving road infrastructure, strengthening the village economy through BUMDes, and developing cooperatives to improve community welfare sustainably.
These findings align with the concept of inclusive development, which emphasizes the importance of access and quality of public services in reducing social and economic inequality (Ramli.
Pattisahusiwa.
Rahakbauw.
Kilwouw, & Keliwar, 2.
Furthermore, these findings are supported by research by Sulastri.
Umar.
Syaputra, and Zohandy .
, which shows that equitable development is strongly influenced by the quality of basic services and the equitable distribution of resources between regions.
These findings indicate that development strategies focused on equity and justice in South Lampung Regency should prioritize meeting basic community needs, improving housing quality, and strengthening village infrastructure and the economy.
Thus, equitable development requires primary attention to food access, community welfare, and strengthening the supporting infrastructure for local economic development.
Figure 8.
Results of calculation of alternative priorities for coastal and mountainous areas Based on the AHP calculation results for the coastal and mountainous areas, the development of public facilities and infrastructure for agrotourism is the main priority, with the highest weight of 24.
followed by mapping tourism potential at 23.
5%, agricultural sector growth at 19.
1%, investment in leading sectors at 17.
2%, and the number of MSMEs at 15.
An inconsistency value of 0.
01 indicates that the results of the respondents' assessments are consistent and reliable.
These results indicate that 2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 the development of agrotourism infrastructure and mapping of tourism potential are the main focus in the development of coastal and mountainous areas in South Lampung Regency, supported by strengthening the agricultural sector, increasing regional investment, and developing MSMEs to encourage local economic growth and sustainable community welfare.
These findings align with regional development theory, which states that regional development must be based on local potential and supported by adequate infrastructure to create sustainably economic Agha and Ling .
explain that regional development based on local potential requires the support of public facilities and good regional connectivity to optimally develop economic and tourism Therefore, the development strategy for coastal and mountainous areas in South Lampung Regency should prioritize the development of agro-tourism facilities and infrastructure, mapping tourism potential, and strengthening the agricultural sector as the leading regional sector.
This regional potential-based development approach is expected to improve community welfare and encourage sustainable economic growth.
Figure 9.
Results of calculation of priority alternatives for competitiveness and strategic role Based on the results of the AHP analysis on the competitiveness and strategic role aspects, the regional investment value indicator is the main priority, with the highest weighting of 30.
1%, followed by the regional competitiveness index and regional economic growth, each at 24%, and regional export value An inconsistency value of 0.
02 indicates that the respondents' assessment results are consistent and reliable.
These results indicate that increasing regional investment is the most dominant factor in driving the competitiveness and economic development of South Lampung Regency, supported by strengthening regional competitiveness, increasing economic growth, and developing exports to expand markets and improve community welfare sustainably.
These findings align with the economic growth theory, which states that investment is a key factor in increasing economic output and regional development.
Khasanah.
Wijaya, and Sidik .
explain that increased investment can drive economic growth through increased production, employment, and the development of productive economic sectors.
Therefore, development strategies focused on competitiveness and strategic roles in South Lampung Regency must prioritize increasing regional investment, strengthening regional competitiveness, and creating a conducive business climate.
This approach is expected to increase sustainable regional economic growth and strengthen the strategic position of South Lampung Regency in regional and national development.
Based on the AHP calculation results, the priority development strategies for South Lampung Regency for 2025Ae2029 with the highest weight are democracy, security, and law at 19.
3%, followed by a moral and cultured society at 14.
2%, strengthening human resources at 14%, equitable development and justice and good governance each at 13.
3%, coastal and mountainous areas at 13.
1%, and competitiveness and strategic roles at 12.
These results indicate that the direction of regional development prioritizes the creation of social stability, security, and good governance as the foundation of long-term development.
In terms of democracy, security, and law, the main priority is to strengthen communication between the government, security forces, and the community to create a safe and conducive regional environment.
2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 Meanwhile, the strategy for a moral and cultured society emphasizes the development of local culturebased education, cultural preservation, and strengthening community harmony.
In terms of good governance and human resource development, the regional government prioritizes bureaucratic reform, digitizing government services, improving the quality of education, healthcare, and social assistance, and developing community skills to improve the quality of life and well-being of the community.
Furthermore, the equitable development strategy focuses on improving road infrastructure, providing decent housing, providing food security, and strengthening the village economy through village-owned enterprises (BUMDe.
and cooperatives.
In coastal and mountainous areas, development is directed toward tourism, agriculture, and MSMEs based on local potential.
Regarding competitiveness and strategic roles, the local government emphasizes increased investment, regional branding, interregional cooperation, and the development of national and international events.
Overall, the research findings indicate that development in South Lampung Regency is directed toward creating a safe, democratic, prosperous, and competitive society as the foundation for sustainable economic development.
Conclusions 1 Conclusion Based on the results of the analysis and discussion, it can be concluded that the development priorities of South Lampung Regency in the 2025Ae2029 RPJMD are primarily directed toward strengthening social stability, security, democracy, and governance as the main foundations for sustainable regional The results of the Analytic Hierarchy Process (AHP) indicate that the priority criteria are sequentially focused on democracy, security, law and governance, human resource development, equitable regional development, and the optimization of regional potential.
This shows that the regional government considers a stable social and political environment an essential prerequisite for supporting long-term economic growth and improving regional competitiveness.
Strengthening community character, improving the quality of public services, and increasing institutional effectiveness are also important components of achieving balanced and sustainable regional development.
Furthermore, the study found that the achievement of economic development indicators in South Lampung Regency is not yet optimal due to several interconnected strategic factors.
The stronger emphasis on social and governance stability has caused direct economic acceleration programs to develop gradually.
Other influencing factors include limited infrastructure development, disparities between regions, suboptimal management of local economic potential, limited regional fiscal capacity, and the need to improve human resource quality.
Therefore, economic development in South Lampung Regency cannot only focus on increasing economic indicators but must also integrate strategies for strengthening democracy, security, governance quality, infrastructure provision, public service improvement, and sustainable regional potential development.
The synergy among these aspects is expected to create a more stable, competitive, inclusive, and sustainable regional economy.
2 Research Limitations This study had several limitations.
First, the research only focuses on the economic development strategy of South Lampung Regency based on the RPJMD 2025Ae2029.
therefore, the results may not fully represent conditions in other regions.
Second, the analysis uses the Analytical Hierarchy Process (AHP), which relies on respondents' subjective judgments to determine priority weights.
Third, the study is limited to selected development indicators and does not include all socioeconomic variables that may influence regional economic development.
Finally, data availability and time constraints may affect the depth of the analysis and interpretation of the research findings.
3 Suggestion and Directions for Future Research Based on the research results, the economic development policy recommendations for South Lampung Regency were divided into two stages.
In the short term .
Ae2 year.
, regional governments must prioritize strengthening democracy, security, and the law through increased communication between the government, security forces, and the community, optimizing early warning systems, strengthening the implementation of regional laws, and increasing democratic awareness to create a safe and stable 2026 | Riset Akuntansi dan Bisnis Indonesia / Vol 2 No 2, 87-101 regional environment.
Meanwhile, in the medium term .
Ae5 year.
, development is directed at strengthening governance, improving the quality of human resources, and equitable development through bureaucratic reform, digitalization of public services, strengthening pentahelix collaboration, developing basic infrastructure, increasing regional accessibility, food security, and developing the education and health sectors to support sustainable and competitive regional development.
Acknowledgement The author would like to express sincere gratitude to all parties who contributed to this study, especially the Government of South Lampung Regency, respondents, academic supervisors, and all individuals who provided support, data, and valuable input during the research process.
References