EQUITY: JURNAL EKONOMI p-ISSN 1978-3795, e-ISSN 2721-6721 Equity: Jurnal Ekonomi is a double-blind peer-reviewed, open-access scientific journal dedicated to high-quality research in economics and development. Scope includes (but is not limited to) literature reviews and critical analyses; modeling in economics, finance, and monetary policy; fiscal and regional economics; Islamic economics; human and natural resource economics; and other contemporary economic issues. Managed by the Department of Economics, Faculty of Economics and Business, Universitas Bangka Belitung. Based on the latest re-accreditation, Equity: Jurnal Ekonomi is accredited SINTA 3 (Kemendikbudristek), valid for articles from Vol. 9, No. 2 (2021) to Vol. 14, No. 1 (2026). We appreciate the trust and contributions of our authors, reviewers, and readers. We remain committed to rigorous editorial standards and impactful scholarship. CALL FOR PAPERS & DEADLINES We invite submissions to Equity: Jurnal Ekonomi. Submission deadline (1st edition): June Submission deadline (2nd edition): December Submit manuscripts (English or Indonesian) via our online system. Please follow the Author Guidelines, and upload the Agreement form under “Supplementary Files.” We encourage using citation managers (e.g., Mendeley). Refer to JEL codes in the abstract. Average initial decision time: approximately 12 weeks. Make a Submission Author Guidelines JOURNAL STATISTICS INDEXED BY
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The Influence of Sharia Compliance and Profitability on Islamic Social Reporting Disclosure
The significant growth and expansion of the Islamic capital market has created an urgent need for corporations to balance financial performance with spiritual accountability and transparency with Islamic Social Reporting Disclosure. This study aims to examine the effect of sharia compliance and profitability on Islamic Social Reporting Disclosure in companies included in the Jakarta Islamic Index for the 2020–2024 period. This study utilizes a quantitative methodology using, secondary data from annual reports of firms listed on the Indonesia Stock Exchange for the 2020–2024 period. Through purposive sampling, 16 representative firms were selected and the analysis was conducted using panel data regression with EViews 13. Empirical evidence suggests that while Sharia compliance does not significantly drive Islamic Social Reporting Disclosure. In contrast, profitability exerts a positive and significant influence. However, both independent factors are present simultaneously, significantly affecting.
Copyright (c) 2026 Sisda Adzima, Nunung Aini Rahmah https://creativecommons.org/licenses/by/4.0
The Influence of E-Money Usage Frequency and Understanding of Sharia Principles on Millennial Consumptive Behavior
The utilization of electronic money (e-money) has significantly increased in the era of digitalization, altering the consumption patterns of Muslim millennials in Mataram. This study aims to investigate the impact of the frequency of e-money usage and the level of understanding of Sharia principles on Sharia-compliant consumption behavior. Employing a quantitative research design, the study surveyed 93 respondents selected through simple random sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The findings reveal that the frequency of e-money usage exerts a positive and statistically significant influence on consumption behavior aligned with Sharia principles, exhibiting a coefficient of 54.4% and a significance value of 0.00. Furthermore, the understanding of Sharia values demonstrates a positive effect of 28.3%, with a significance value of 0.013. Collectively, these two variables exert a robust influence on Sharia-oriented consumption behavior, as indicated by an F value of 51.99 and an R-squared value of 52.6%. These results suggest that an increased frequency of e-money usage, coupled with a deeper understanding of Sharia principles, corresponds to more ethical and balanced consumption behavior among Muslim millennials. Consequently, it is imperative to enhance digital literacy in conjunction with strengthening Sharia financial literacy, ensuring that the adoption of financial technology aligns with the objectives of Maqashid al-Syariah in fostering economic welfare and accountability in the digital age.
Copyright (c) 2025 Merry, Nur Fitri Hidayanti, Zaenafi Ariani, Mukhlishin https://creativecommons.org/licenses/by/4.0
Fostering Economic Resilience in Pangkalpinang: A Qualitative Investigation into MSME Development Strategies
Micro, small and medium enterprises (MSMEs) have a significant role in the economies of developing countries. After the Covid-19 pandemic, the transformation of MSMEs needs to be strengthened through optimizing the use of digital technology. MSME development is carried out through the pillars of corporatization, capacity building, and financing policies, in order to create productive, innovative, and adaptive MSMEs. The number of cooperatives and MSMEs in Pangkalpinang City in 2022 will reach 23,119 MSMEs and is the largest sector in absorbing labor in Pangkalpinang City. Optimizing the role of MSMEs as the backbone of the economy will continue to be directed at efforts to increase productivity and inclusive regional economic growth, through adaptation to digital changes. This study is a strategic step in developing cooperatives and SMEs to increase regional economic growth to provide answers to current problems. The data used in this study are qualitative data and quantitative data. Data collection techniques are questionnaires, interviews and documentation. This study uses fishbone diagram analysis and SWOT analysis. The results of this study are that MSMEs in Pangkalpinang City are in quadrant I position. This means that MSMEs are advised to carry out an aggressive strategy by using internal strengths to take advantage of external opportunities to achieve increased MSME growth. Weak elements of the marketing strategy for Cooperatives and MSMEs in Pangkalpinang City are caused by weak digital marketing factors, product innovation, and partnerships with market places, startups, and others
SMEs; fishbone diagram, swot analysis, development strategy.
Copyright (c) 2024 Dian Prihardini Wibawa, Khairiyansyah Khairiyansyah, Nurwasya Nurwasya, Ria Atlantica
The Impact of Direct Cash Transfers (BLT) and Non-Cash Transfers (BNT) on Poor Households in Rokan Hulu District
This study aims to determine how the impact and differences of Direct Cash Assistance (BLT) and Non-Cash Assistance (BNT) on Poor Households in Rokan Hulu Regency. The method used in this research non probability sampling with number of samples as many as 80 poor household respondents who received Direct Cash Assistance (BLT) and Non-Cash Assistance (BNT). The data used in this research are primary data and secondary data. The data analysis method used was descriptive qualitative analysis and the Independent Sample T-test. The results of this study indicate that Direct Cash Assistance (BLT) and Non-Cash Assistance (BNT) have an impact on poor households in the Ujung Batu sub-district. Poor Households in the Ujung Batu sub-district of Rokan Hulu district and there is a difference between poor households that receive Direct Cash Assistance (BLT) and Non-Cash Assistance (BNT).
Copyright (c) 2023 Khairini Rini, Dahlan Tampubolon, Rita Yani Iyan
Analisis Perilaku Industri dari Segi Perputaran Piutang dan Profitabilitas (Return On Asset) " Studi Kasus di Pt. Caraka Jaya Sentosa
PT. Caraka Jaya Sentosa merupakan perusahaan yang bergerak dibidang jasa pengiriman barang melalui udara, darat, dan laut. Profitabilitas merupakan salah satu faktor penilaian kinerja keuangan perusahaan yang bisa mengalami penurunan atau peningkatan karena dipenuhi oleh berbagai macam faktor. Indikator yang digunakan dalam penelitian ini adalah Return On Asset (ROA) karena Rasio Profitabilitas ini menunjukan keefisienan perusahaan dalam mengelola seluruh aktiva. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran piutang terhadap tingkat profitabilitas perusahaan. Metode penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data dengan cara observasi, dan dokumentasi. Data dianalisis menggunakan Uji Normalitas, Uji Koefisien Korelasi, Uji Koefisien Determinasi dan Uji Persamaan Regresi Linier Sederhana. Hasil penilitian menggunakan Uji Koefisien Korelasi menunjukkan hubungan yang kuat dengan nilai 0,739 dan positif. Untuk Uji Koefisien Determinasi menunjukkan Perputaran Piutang terhadap Return On Asset (ROA) memiliki pengaruh yang signifikan yaitu sebesar 0,546 yang artinya < 0,05 sebesar 54,6% sedangkan sisanya 45,4% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Hasil persamaan Regresi Linier Sederhana Y=-0,008+0,046X.
Perputaran Piutang, Profitabilitas, Return On Asset (ROA)
Copyright (c) 2022 Sugiarti Sugiarti, RINA OKTIYANI, Fitri Rahmiyatun, RM Teddy Aliudin, Putri Apriliani
The Potential of Indonesia's Ship Engine Market to Attract Foreign Investors for Domestic Manufacturing
Indonesia is a prospective country for everyone to decide on an investment. There are four reasons to strengthen the motivation to invest some capital in the maritime industry sector. Moreover, Indonesia has approximately 342 shipbuilding companies and 127 ship component companies which spread out throughout the nation. However, Indonesia has no engine maker company yet and this is an opportunity for all investors who want to establish their own engine company or a branch in this country. The biggest opportunity is in the fishery sector with a growing number of fishing vessels and the Indonesian marine fishery production potential as the largest archipelagic country is still increasing. Furthermore, other opportunities are passenger ships, cargo ships, and tug boats because they have a significant number in the nation. In addition, Indonesia also gives several incentives to new investors, like a tax allowance, a super tax deduction, and an import duty facility. Ultimately, the prospect has been considered to involve responsibilities among shipowners, shipyards, main engine manufacturers, and the government.
Copyright (c) 2024 Andi Komara, Kevin Theodore Putra Iroth, Sungkono Sungkono, John Samuel Saragih, Sarifah Ulfa Sahubawa, Maulina Dwiwanti
Savings Growth, Loan Growth, Customer Growth, Non-Performing Loans, and Capital Adequacy Ratio on Profitability
This research intends to analyze the connection between savings growth, loan growth, customer growth, non-performing loans, and the capital adequacy ratio on profitability. The study was conducted on Village Credit Institutions (LPD) in Denpasar city during the period 2021-2022. The sample was selected using purposive sampling, resulting in a total sample of 34 LPDs (Village Credit Institutions) and 68 observations. The data obtained were analyzed using multiple linear regression analysis. The test results prove that growth in savings has a negative impact with profitability, while growth in loans and capital adequacy ratio have a positive affect with profitability. On the other hand, growth in customers and non-performing loan do not affect profitability. It is suggested to add other variables such as BOPO (Operating Expenses to Operating Income), LDR (Loans to Deposit Ratio), or asset growth.
Copyright (c) 2024 Ni Luh Putu Widhiastuti, I Gusti Agung Arista Pradnyani
The Influence of Gross Regional Domestic Product (GDP) and Interest Rates on Investment in West Java Province
Economic growth is significant for every country, where economic growth indicates the success of a country's development. One of Indonesia's efforts to encourage economic growth is by growing the investment sector. Investment is a component that influences the level of aggregate expenditure and is one of the important and main factors in economic development which many economic experts have recognized, according to him there is no development without investment. This research intends to analyze the influence of Gross Regional Domestic Product (GRDP) and interest rates on investment in West Java Province. The data used in this research is secondary data obtained from the Central Statistics Agency (BPS) during 2015-2022 in a time series format. The research method uses a quantitative approach. The data analysis technique was carried out using multiple linear regression in SPSS. The research results show that Gross Regional Domestic Product (GRDP) has a positive and significant influence on investment in West Java Province. Meanwhile, interest rates do not affect investment in West Java Province.
Copyright (c) 2024 aep syaeful millah millahs, Ayus Ahmad Yusuf
The Economic Effects Financial Technology (FinTech) Adoption on Small and Medium-Sized Enterprises: Insights from Palembang, Indonesia
Micro, Small, and Medium Enterprises (MSMEs) are important for This study was conducted to determine how financial technology (Fintech) is used by MSMEs in Palembang City, Indonesia. To manage accounting information, namely to find out the extent to which MSME players have used the benefits of fintech. The respondent population consists entirely of MSMEs in Palembang City, Indonesia. With a total of 100 respondents. This research is a type of quantitative research using primary data obtained from the results of filling out questionnaires. Purposive sampling is used by researchers in relation to sampling strategies, especially MSME players who have used digital payment systems. The data analysis method used in this study to descriptively examine respondents' responses is SEMPLS with the help of SmartPLS software. Based on the research findings, the use of fintech effectively, simply, and without risk has a significant impact on management accounting information. Micro, Small, and Medium Enterprises (MSMEs) are important for This study was conducted to determine how financial technology (Fintech) is used by MSMEs in Palembang City, Indonesia. To manage accounting information, namely to find out the extent to which MSME players have used the benefits of fintech. The respondent population consists entirely of MSMEs in Palembang City, Indonesia. With a total of 100 respondents. This research is a type of quantitative research using primary data obtained from the results of filling out questionnaires. Purposive sampling is used by researchers in relation to sampling strategies, especially MSME players who have used digital payment systems. The data analysis method used in this study to descriptively examine respondents' responses is SEMPLS with the help of SmartPLS software. Based on the research findings, the use of fintech effectively, simply, and without risk has a significant impact on management accounting information.
Informasi Akuntansi Manajemen, Financial Technology (Fintech), UMKM Kota Palembang.
Copyright (c) 2024 Indah Diana, Dewi Sartika
The Moderation Role of Budget Ratcheting: The Relationship Between Fiscal Decentralization and Regional Spending
This research aims to determine whether there is a relationship between fiscal decentralization and local government public spending in Indonesia. This research also aims to determine how budget ratcheting can strengthen the relationship between fiscal decentralization and local government regional spending in Indonesia. This research is a development of a which was modified by adding a Budget Ratcheting variable as moderation. The method used in this research is quantitative by analyzing data collected from provincial-level regional expenditure budget reports in Indonesia from 2018 to 2022. The research results show a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD). Still, there is no significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD), which is moderated by the Budget Ratcheting (RB). There is a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after adding control variables (PAD and PL). However, there is a moderating influence of theBudget Ratcheting (RB) in strengthening the influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after the control variables (PAD and PL) remain insignificant, so it can be stated that theBudget Ratcheting has not been able to strengthen the positive relationship between fiscal decentralization and regional spending after adding the control variables (PAD and PL).
Copyright (c) 2024 Jurni Hayati, Tiara Pradani, Dodi Tirtana
Restrictions on Digital Transformation on Micro and Small Enterprises in Kolaka Regency
The results of the National Digital Transformation Index (TDN) measurement in Southeast Sulawesi Province in 2022 are 44, indicating that digital transformation is still classified as C (adequate). Limited technology adoption and low innovation in business among micro and small business actors are one of the causes of low performance in the business pillar, which affects the acquisition of the TDN Index score. This study aims to investigate the factors that inhibit the implementation of digital transformation among micro and small business actors in Kolaka Regency. The sample in this study is 106 micro and small business actors with various types of businesses, including culinary, fashion, handicrafts, and agribusiness. Binary logistic regression analysis was used to estimate the inhibiting factors influencing the implementation of digital transformation in micro and small businesses. The study's findings reveal that digital knowledge, digitalization training, and digital transaction security are the primary factors hindering digital transformation among micro and small business actors in Kolaka Regency. Micro and small business actors who are unable to access information and participate in the digital community, have not received digital marketing and financialization training, and have not utilized the official digital transaction system are more likely to remain digitally untransformed. Meanwhile, the availability of digital devices and digital ecosystems does not have a significant influence on digital transformation. These findings recommend strategies to enhance digital transformation for micro and small business actors by focusing on increasing digital literacy and knowledge, continuous digitalization training, and building trust in the security of digital transactions.
Copyright (c) 2026 Sapriyadi Sapriyadi, Surianto Ilham, Andi Rezah Tenri Zizih https://creativecommons.org/licenses/by/4.0
The Effects of Distributive and Interactional Justice on The Dysfunctional Behavior of Millennials
Experimental studies related to the effects of perceived justice on dysfunctional behavior have not been widely conducted. Studies related to fair treatment within organizations and its impact on dysfunctional aspects within organizations are relatively rare, especially considering the specific impact of organizational justice configuration patterns on dysfunctional behavior. The purpose of this study is to specifically examine the effects of distributive justice (DJ) and interactional justice (IJ) in various contexts and their impact on dysfunctional behavior. The study uses millennial subjects to gain an understanding of the attitudes and behaviors of this generation in responding to distributive and interactional justice. An experimental study was conducted to obtain artificial situations in four justice situations, namely high DJ - high IJ, high DJ – low IJ, low DJ – high IJ, and low DJ - low IJ. The results show that the interaction of distributive justice and interactional justice has a different impact on dysfunctional behavior, and millennials tend to be more concerned about welfare than interactional aspects.
Copyright (c) 2026 Heru Kurnianto Tjahjono https://creativecommons.org/licenses/by/4.0
Market Reaction Differentiation to Share Buyback Announcements in Terms of Market Capitalization
This study aims to analyze the differences in market reactions to share buyback announcements in large-cap and small-cap companies listed on the Indonesia Stock Exchange during the period 2022–2024. Market reactions are measured through abnormal returns and trading volume activity (TVA) around the date of the buyback announcement. This study uses a comparative quantitative approach with the event study method. The research sample consists of 45 share buyback actions selected using purposive sampling. Abnormal returns were calculated using the Constant Return Model (CRM), while differences before and after the buyback announcement were analyzed using a paired sample t-test, as the test compares market conditions before the announcement (anticipation period) and after the announcement (adjustment period). The results show that both big cap and small cap companies experienced significant negative abnormal returns in the pre-announcement and post-announcement periods, but no significant abnormal returns were found on the announcement date. These findings indicate that the market had anticipated the buyback information prior to the official announcement. Meanwhile, trading volume activity (TVA) results show that big cap companies experienced significant and sustained changes in trading volume after the buyback announcement, while small cap companies did not show statistically significant changes in trading volume. Overall, the findings indicate that company size does not affect short-term stock price reactions, but influences differences in investor trading activity following share buyback announcements.
Copyright (c) 2026 Sapna Salsabila, Sahabuddin Nanda , Nurlina Nurlina https://creativecommons.org/licenses/by/4.0
The Influence of Financial Technology, Financial Self-Efficacy, and Hedonistic Lifestyle on Personal Financial Management of Generation Z in Medan City
This study aims to examine the influence of financial technology, financial self-efficacy, and a hedonistic lifestyle on personal financial management among Generation Z in Medan City. Generation Z, as digital natives, are highly exposed to technological conveniences that often encourage impulsive consumption and hedonistic tendencies. The rapid growth of financial technology (fintech) has transformed the way individuals manage their finances, creating both opportunities for efficiency and risks of excessive spending. Using a quantitative approach, data were collected from 100 respondents representing Generation Z through questionnaires distributed online. The collected data were analyzed using multiple linear regression techniques with SPSS. The results show that financial technology, financial self-efficacy, and a hedonistic lifestyle each have a positive and significant effect on personal financial management, both partially and simultaneously. Among these, financial technology has the strongest influence, followed by financial self-efficacy and hedonistic lifestyle. The coefficient of determination (R²) value of 0.761 indicates that 76.1% of the variation in personal financial management can be explained by the three independent variables. These findings highlight that while technological advances enhance financial accessibility, strong self-efficacy and awareness are essential to maintain responsible financial behavior amid hedonistic lifestyle pressures.
Copyright (c) 2025 Veri Ferdiansyah, Nurbaiti, Imsar https://creativecommons.org/licenses/by/4.0
Analysis Productivity Labor in Indonesia
In the ASEAN context, the Republic of Indonesia ranks fourth in labor productivity within the region, reflecting ongoing complex challenges in optimizing its labor sector. Despite being endowed with abundant labor resources, Indonesia’s labor productivity lags behind several ASEAN neighbors, influenced by factors such as education gaps, skills mismatches, and uneven regional development. This study aims to identify Indonesian provinces falling into the optimal category of labor productivity based on key criteria: Gender Development Index, Health, Minimum Wage, and Investment. The novelty lies in explaining how Indonesia's regional characteristics form diverse pathways that illustrate the optimization potential of these regions. The objective of this study focuses on examining the conditions of regional characteristics associated with optimal labor productivity. This research uses a continuous analysis method known as Crisp-set Qualitative Comparative Analysis (csQCA). csQCA specializes in analyzing binary data to identify multiple causal patterns logically and holistically. It uses Boolean algebra to simplify complex data sets, revealing how different combinations of conditions relate to outcomes. The objects studied were 34 provinces in Indonesia in 2023. The results showed that provinces with optimal Gender Development Index conditions are located in the DKI Jakarta area with the flagship Transjakarta Pink program. In addition, the optimal Good Health Operational (BOK) conditions are in the Southeast Sulawesi region through the flagship program of the Mobile Health Service Program. Optimal wage conditions were observed in 19 provinces as a result of government policies in maintaining people's purchasing power.
Copyright (c) 2025 Fildjah Najibah Ghaisani, Indri Arrafi Juliannisa, M. Faizhal Ghaisani https://creativecommons.org/licenses/by/4.0
Implementation of the Triple Helix Model in Increasing Economic Opportunities for Waste Management in Pangkalpinang City
This research reviews waste management problems in Pangkalpinang City, Indonesia, which is facing increasing waste volumes and suboptimal management. In an effort to overcome this problem, research uses a collaborative Triple Helix Model approach involving government, industry and universities. By combining the resources and competencies of these three parties, the research aims to develop a more effective and sustainable waste management model in Pangkalpinang. Through analysis of involvement and collaboration between government, industry and universities, this research explores the potential of the Triple Helix approach in overcoming waste management problems in the city. The research results show that the implementation of the Triple Helix Model has had a positive impact on waste management in Pangkalpinang City with various programs and initiatives that have been implemented. Recommendations for waste recycling programs are prioritized as an effective solution in maintaining environmental sustainability and creating new economic opportunities. However, there are still challenges such as lack of public awareness, limited resources, and technical obstacles that need to be overcome. By continuing effective collaboration between government, industry, academics and the community, it is hoped that waste management can continue to be improved and support sustainable development in Pangkalpinang City.
Copyright (c) 2024 Edih Mulyadi, Devi Valeriani, Eka Fitriyanti
Analysis of Increasing Human Development Index (HDI) based Forecasting Approches
Abstract: The purpose of this study is to analyze strategies for increasing human development index (HDI) in South Bangka Regency, Bangka Belitung Islands Province, Indonesia, from 2010 to 2021 using descriptive analysis and forecasting methods using the exponential method. Human development index is measured by three components are education, health, and a decent standard of living. The results of this study show that increasing the human development index in Bangka Selatan Regency in the short term can be increased by increasing the standard of living component by increasing per capita spending, while the education and health components can be increased in the long term. the results of the forecasting show that from 2023 to 2031, the HDI in South Bangka Regency will continue to increase.
Copyright (c) 2024 Hamsani Hamsani, M. Afdal Samsuddin, Achmad Affandi, Ricca Affressia
Letter of Credit: Uniform Custom Practice dan Fraud dalam Perdagangan Internasional
Letter of Credit (LC) adalah metode pembayaran yang dipercaya lebih aman dalam perdagangan internasional karena melibatkan bank untuk memastikan bonafiditas pembeli dan penjual. LC diatur oleh Uniform Customs Practice (UCP), yaitu aturan yang bersifat sukarela dan berterima umum oleh pihak-pihak yang terlibat dalam LC. Meskipun demikian, risiko dalam perdagangan internasional tidak dapat disangkal, bahkan ketika menggunakan LC. Contohnya antara lain adalah risiko tidak ada barang yang dikirim setelah pembayaran dilakukan, barang yang dikirim berkualitas lebih rendah dari yang diperjanjikan sebelumnya, dan nilai invoice yang digelembungkan. Semua hal tersebut merupakan bagian dari risiko penipuan (fraud) dalam perdagangan internasional. Oleh karena itu, penelitian ini bertujuan untuk menyelidiki bagaimana UCP berhadapan dengan fraud dan melindungi para pihak pengguna LC. Penelitian ini merupakan penelitian kualitatif yang bersifat eksploratoris, menggunakan metode penelitian studi kasus (case study), dan menganalisa data sekunder berupa UCP, undang-undang, buku, dan artikel yang relevan. Hasil penelitian selanjutnya disajikan dalam bentuk narasi. Penelitian mengungkapkan bahwa UCP kalah saat berbenturan dengan hukum nasional. Selain itu, aturan fraud di dalam UCP lebih melindungi pihak bank daripada pihak pembeli. Jika fraud terjadi, hukum nasional yang akan berlaku, dan bahkan pengadilan dapat membatalkan LC. Penelitian ini akan bermanfaat bagi para importir untuk mengenali risiko dalam perdagangan internasional dan mendorong mereka untuk melakukan mitigasi risiko tambahan. Selain itu, sehubungan dengan kerja sama G20 yang akan meningkatkan nilai dan volume perdagangan antar negara, sangat penting bagi importir untuk melindungi diri mereka dari risiko fraud dalam perdagangan internasional.
Letter of Credit, fraud, risiko perdagangan internasional
Analisis Penerapan Digitalisasi Laporan Keuangan pada Usaha Kecil (Studi pada Usaha Kecil Kuliner di Kota Pangkalpinang)
: Digitization is the process of converting from analog to digital. The process of changing to digital has various goals, including work automation, minimizing paper use and also reducing costs. Financial statements have benefits for several parties such as investors, employees, creditors, suppliers, customers, governments and other parties. So that financial statements become very important information. However, recording financial statements manually by small businesses is sometimes difficult due to limitations, causing the company's financial statements to be uninformative and difficult to read. The limitation that is often faced by business actors is an educational background that does not understand accounting or bookkeeping, or lacks discipline in recording and others. Digitization is the right answer to overcome the limitations that occur in these small businesses. Digitizing financial statements is the process of changing the recording of transactions that occur manually into digital form. The purpose of this study is to find out how to apply digitalization of financial reports to small businesses in the culinary field in Pangkalpinang City.The type of research used is descriptive research that illustrates how the application of digitalization of financial statements there is a small business in the culinary field in the city of Pangkalpinang. The data collection techniques used by researchers are interviews and documentation. The focus in this research is financial statements and digitalization of financial statements. Haisl research shows 9 of 20 small business samples in the culinary field in Pangkalpinang have not used the digitalization of financial statements. The factors that cause this are because business actors believe that the business activities they run do not require digital recording can still be done manually. In addition, the amount of income and profit in the business so it is necessary to make it easier for business operations, and also the knowledge of business actors. Business actors who cannot keep up with technological developments are difficult to apply the digitalization of financial statements, so that it becomes a business obstacle that needs to be considered by the government.
Copyright (c) 2022 Tiara Fitari, Lasmi Hartati
Analisis Pengaruh Pertumbuhan Ekonomi dan Upah Minimum Provinsi Terhadap Kemiskinan di Indonesia Tahun 2017-2020
Penelitian ini bertujuan untuk menganalisis Pengaruh Pertumbuhan Ekonomi dan Upah Minimum Provinsi terhadap Kemiskinan di Indonesia Tahun 2017-2020. Sumber data sekunder diperoleh melalui BPS, dengan alat analisis yang digunakan adalah metode analisis regresi data panel dengan bantuan olah data melalui program EViews 9. Hasil dari penelitian ini adalah Random Effect Model sebagai model terbaik. Hasil penelitian menunjukkan bahwa variabel Pertumbuhan Ekonomi berpengaruh signifikan terhadap Kemiskinan, sedangkan variabel Upah Minimum Provinsi juga berpengaruh signifikan terhadap Kemiskinan di Indonesia tahun 2017-2020. Persentase kontribusi pengaruh Pertumbuhan Ekonomi dan Upah Minimum Provinsi dalam menjelaskan variasi perubahan Tingkat Kemiskinan adalah sebesar 22,27 persen sedangkan sisanya sebesar 77,73 persen dipengaruhi oleh faktor/variabel lain yang tidak termasuk dalam penelitian ini. Dalam penelitian ini menunjukkan bahwa kemampuan variabel Pertumbuhan Ekonomi dan Upah Minimum Provinsi dalam menjelaskan variasi perubahan Tingkat Kemiskinan hanya sebesar 22,27 persen, fakta ini menunjukkan perlunya dukungan dari berbagai aspek strategi pembangunan ekonomi nasional dan kebijakan yang tepat sasaran oleh pemerintah dalam upaya pengentasan kemiskinan di Indonesia.
Copyright (c) 2022 Ali Akbar, Nazipawati Nazipawati, Novegya Ratih Primandari, Novie Al Muhariah
Efek Dividen Policy terhadap Firm Value (Studi Empiris pada Bank Publik di Indonesia)
Riset ini bertujuan untuk menguji efek dividen policy terhadap nilai perusahaan melalui pemoderasi kepemilikan manajerial. Sampel penelitian dilakukan terhadap 20 bank go publik yang ada di Indonesia tahun 2018-2020. Hasil penelitian didapatkan kebijakan dividen yang diproksikan dengan Dividen Payout Ratio berpengaruh positif dan signifikan terhadap nilai perusahaan. Namun, kepemilikan manajerial tidak memiliki peran moderasi pada pengaruh kebijakan dividen terhadap suatu nilai perusahaan. Hal ini berarti jika dilakukan kebijakan membagikan dividen atau porsi pembagian dividen yang lebih tinggi akan berdampak terhadap tingginya kepercayaan investor dimasa selanjutnya dapat berimbas meningkatknya nilai perusahaan. Namun, kepemilikan bank yang dimiliki manajemen ternyata tidak berimbas bagi nilai perusahaan industri bank publik di Indonesia.
kebijakan dividen, kepemilikan manajerial, nilai perusahaan.
Analisis Pemberdayaan Ekonomi Masyarakat Berbasis Masjid di Desa Sapa Empat Lawang
Abstrack: Secara holistik fungsi dari masjid adalah tempat ibadah maupun pusat media pembinaan umat yang sangat strategis dalam masyarakat Islam. Tulisan ini membahas pemberdayaan ekonomi masyarakat berbasis masjid yang dilakukan di Masjid Jami’ Desa Sapa Panjang kecamatan Muara Pinang. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif melalui survei, dokumentasi dan wawancara. Hasil dari penelitian ini menyatakan bahwa perberdayaan ekonomi masyarakat di Masjid Jami’ sudah dapat dirasakan masyarakat melalui Kegiatan pemberdayaan masyarakat berbasis masjid yang dilakukan di Masjid Jami’ diantaranya: pemberdayaan spiritual keagaamaan, pemberdayaan pendidikan, pemberdayaan ekonomi dan sosial kemasyarakatan. Menggunakan manajemen masjid yang dilakukan oleh ibu-ibu pembinaan kesejahteraan keluarga (PKK) desa sapa panjang dan pengurus masjid. Penelitian ini merekomendasikan bahwasannya sangat penting sumber daya manusia (SDM) profesionalisme dalam pengelolaan masjid, terciptanya komunikasi yang baik antara jamaah dengan stakeholder, agar terciptanya pemberdayaan ekonomi masyarakat berbasis masjid yang efektif.
Kata kunci: Masjid, Pemberdayaan, Ekonomi Masyarakat.
Copyright (c) 2022 Oki Sapitri Menghayati Oki, M Iqbal
Pangkalpinang Menuju Kota Kreatif (Sebuah Kajian Pengembangan Ekonomi Kreatif Di Kota Pangkalpinang)
This study describes the Development of the Creative Economy in Pangkalpinang City, based on a survey of 92 Creative Industry Business Actors in Seven Districts in Pangkalpinang City. The approach used in this research is qualitative which describes and analyzes descriptively. In addition, this research is also analytical descriptive in nature because the research is not only limited to descriptions of the object of study but also analyzes how creative economic policy models innovate. As for data processing using the following methods: The types of data used in this study are primary data and secondary data. Primary data collection was carried out using survey techniques through interviews and submission of questionnaires to Pangkalpinang City officials, creative economy experts, and creative economy industry players in the fashion, culinary, craft sub-sectors. Secondary data is supporting data from primary data obtained from related agencies such as the Central Bureau of Statistics (BPS) of Pangkalpinang City, the Tourism Office of Pangkalpinang City, the Office of Industry of Pangkalpinang City, previous studies, and other relevant literature. The results are based on data from 17 sub-sectors of the creative economy, it is obtained that the culinary sub-sector is the most dominant for development in Pangkalpinang City.
PGK; Creative Economy; Creative City, Pangkalpinang
Pengaruh Biaya Bahan Produksi, Biaya Pemasaran Dan Biaya Gaji Terhadap Profitabilitas Studi Kasus (Usaha Roti Bakery di Pangkalpinang
Abstact : Production costs are costs used in the production process consisting of direct raw materials and factory overhead costs. These production costs are also called product costs, which are costs that can be associated with a product, where these costs are part of the inventory. Marketing costs are all costs incurred in the context of marketing a product or merchandise, which costs arise from the time the product or merchandise is ready for sale until receipt of the sale proceeds into cash. Labor costs are costs incurred for workers or employees who can be physically traced into the manufacture of products and can also be traced easily or without consuming much expense. The problem Research is how the influence of the cost of production materials, marketing costs and salary costs on profitability, how the influence of the costs of production materials on profitability (ROA), how the influence of marketing costs on profitability, how the influence of salary costs on profitability (ROA). This Research purpose to determine the correlated of simultaneous costs of production materials, marketing costs and salary costs on profitability (ROA), partial correlated of production material costs, marketing costs and salary costs on profitability (ROA) Analysis of the data used in this research is multiple regression analysis, the coefficient of determination (R2) is 0.540 meaning that 54.0% of the variation in profitability can be explained by the variable costs of production materials, marketing costs and salary costs, while 46.0% from other factors not examined in this study. The F test results obtained the calculated F value of 12.522 is greater than the F table of 2.90 or a significance of 0,000 <α (0.05), the hypothesis states that the variable costs of production materials, marketing costs and salary costs correlated on profitability. Based on the t test that the variable costs of production materials and salary costs affect profitability while the variable marketing costs have no correlated on profitability Keywords: material production costs, marketing costs, salary costs, profitability
material production costs, marketing costs, salary costs, profitability
Identify The Effect Of Trade Openness, Government Spending And Labor Force on Economic Growth IN ASEAN Countries
Akibat globalisasi, negara-negara di dunia dituntut untuk memperluas cakupan kegiatan ekonominya. Keterbukaan perdagangan sangat penting untuk globalisasi hambatan perdagangan internasional, karena hambatan tarif dan non-tarif berkurang. Keterbukaan.perdagangan merupakan faktor.yang.berkontribusi terhadap pertumbuhan baik negara.maju maupun negara berkembang. Keterbukaan.perdagangan.dapat.memberikan peluang.bagi setiap.negara.untuk.mengekspor.barang yang faktor produksinya>menggunakan?sumber daya yang melimpah dan mengimpor.barang.yang produksinya akan mahal jika.diproduksi di dalam negeri. Tujuan dari penelitian ini adalah untuk mengetahui keterbukaan perdagangan, pengeluaran pemerintah dan angkatan kerja terhadap pertumbuhan ekonomi. Delapan anggota ASEAN disertakan dalam studi sampel untuk periode 2015 hingga 2020: Indonesia, Malaysia, Brunei Darussalam, Thailand, Singapura, Vietnam, Filipina, dan Myanmar. Dalam regresi panel, Model Fixed Effect Tetap digunakan untuk menentukan bagaimana keterbukaan perdagangan, pengeluaran pemerintah dan angkatan kerja mempengaruhi pertumbuhan ekonomi. Baik variabel angkatan kerja dan keterbukaan perdagangan memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sedangkan variabel pengeluaran pemerintah berpengaruh negatf dan signifikan terhadap pertumbhan ekonomi.
Copyright (c) 2023 Budhi Setiawan, Arif Darmawan, Marselina Marselina
Educational Progress as a Booster of Economic Growth in Indonesia
Abstract: Increasing population growth as a demographic bonus in Indonesia needs to be balanced with improving the quality of human capital so that the demographic bonus can increase economic growth. Improving the quality of human capital investment takes a long time to produce tangible results, but the benefits will last longer for economic growth. The purpose of this research is to find out the link between education in boosting economic growth and formulate efforts that can be made to advance education in Indonesia. The research method used in this research is Systematic Review (SR) with Narrative Review (NR) research type. In realizing the education progress in Indonesia, the government can seek planned education based on the social demand approach, economic return approach, employment generation approach, and supports education for girls' and women's rights. Support from the government is one of the primary keys to developing human capital. Even so, every aspect of the educational environment needs to support and contribute to realizing progress in education together to boost economic growth in Indonesia.
Copyright (c) 2022 Istiqomah Ahsanu Amala
Korelasi Umur, Penghasilan Tetap, Pendidikan Terakhir dan Rata-Rata Pengeluaran Pada Rumah Tangga Miskin di Kota Pangkalpinang
Kemiskinan menjadi salah satu masalah multidimensional yang harus diatasi. Kemiskinan memiliki karakteristik yang beragam. Karakteristik kemiskinan menjadi ciri-ciri individu atau kelompok tergolong keluarga miskin. Kemiskinan harus diatasi dengan kebijakan dan program pemerintah. Penelitian ini bertujuan untuk mengetahui dan menganalisis karakteristik kemiskinan di Kota Pangkalpinang. Pengumpulan data dilakukan dengan wawancara dan observasi serta kuisioner kepada 100 sampel responden yang terdaftar di DTKS (Data Terpadu Kesejahteraan Sosial) Dinas Sosial. Metode analisis yang digunakan adalah tabulasi data dan korelasi. Hasil penelitian menjelaskan bahwa kepala keluarga yang disurvei terbanyak memiliki berjenis kelamin laki-laki, berumur 36-43 Tahun, pendidikan terakhir SMA, dengan status pernikahan terbanyak menikah dan jumlah anak sebanyak 2 sedangkan banyak tanggungan sebanyak 3 orang dalam 1 keluarga. Berdasarkan hasil korelasi diperoleh korelasi umur kepala keluarga dan penghasilan tetap kepala keluarga di Kota Pangkalpinang adalah negatif dan sangat lemah, korelasi penghasilan tetap kepala keluarga dan rata-rata pengeluaran kepala keluarga Kota Pangkalpinang adalah positif dan sedang, korelasi total penghasilan tetap dan rata-rata pengeluaran kepala keluarga Kota Pangkalpinang adalah positif dan sedang, serta korelasi pendidikan terakhir kepala keluarga dan penghasilan tetap kepala keluarga Kota Pangkalpinang adalah positif dan lemah.
Copyright (c) 2022 Marlina Marlina, Nurwasya Nurwasya, Devi Valeriani, Ayu Wulandari
Kesenjangan Penghasilan Antar Gender di Pulau Jawa Sebelum dan Saat Pandemi COVID-19
Pulau Jawa merupakan daerah yang paling terdampak pandemi COVID-19 di Indonesia. Kebijakan Pembatasan Sosial Berskala Besar (PSBB) yang diterapkan di Pulau Jawa mengakibatkan menurunnya jumlah penduduk yang bekerja dan penghasilannya. Terjadi penurunan penghasilan hampir di seluruh lapangan usaha baik laki-laki maupun perempuan. Penghasilan laki-laki secara umum lebih tinggi daripada perempuan. Penelitian ini bertujuan untuk mengetahui besar kesenjangan penghasilan antar gender di Pulau Jawa pada periode sebelum dan saat pandemi COVID-19 dengan menggunakan metode Dekomposisi Binder-Oaxaca. Metode ini membagi penyebab kesenjangan penghasilan antar gender menjadi dua bagian, yaitu faktor endowment dan faktor diskriminasi. Probit partisipasi bekerja dilakukan sebelum melakukan estimasi penghasilan berdasarkan gender untuk menghilangkan bias dalam pemilihan sampel. Dari data Sakernas Agustus 2019 dan 2020, ditemukan bahwa kesenjangan penghasilan antar gender di Pulau Jawa semakin mengecil saat terjadinya pandemi COVID-19 dibanding sebelum pandemi COVID-19 dari 46,24 persentase poin menjadi 45,34 pesentase poin. Faktor diskriminasi berkontribusi lebih besar dibandingkan faktor endowment dalam menjelaskan kesenjangan penghasilan antar gender di Pulau Jawa. Sebelum pandemi COVID-19 faktor endowment berperan 13,74 persentase poin (29,73 persen) dan faktor diskriminasi berperan 32,49 persentase poin (70,27 persen), sedangkan saat pandemi COVID-19 faktor endowment berperan 11,66 persentase poin (25,72 persen) dan faktor diskriminasi berperan 33,68 persentase poin (74,28 persen).
Pandemi COVID-19, Kesenjangan penghasilan, gender, Dekomposisi Blinder-Oaxaca
Pengaruh Listrik, Modal, dan Tenaga Kerja Terhadap PDRB Di Provinsi Kepulauan Bangka Belitung
Pertumbuhan ekonomi adalah proses kenaikan kapasitas produksi suatu perekonomian yang diwujudkan dalam bentuk kenaikan pendapatan nasional. Salah satu fungsi produksi yang paling sering digunakan dalam memecahkan masalah dalam bidang ekonomi adalah model fungsi produksi Cobb Douglas. Fungsi produksi Cobb Douglas adalah fungsi atau persamaan yang melibatkan dua atau lebih variabel independen dan variabel dependen. Variabel independen yang dimaksud adalah input dan proses produksi (Teknologi, Investasi, dan Jumlah Tenaga Kerja), dan variabel dependen yang dimaksud adalah output dari proses produksi untuk pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh daya terpasang listrik, pembentukan modal tetap bruto, dan jumlah tenaga kerja terhadap produk domestik regional bruto Provinsi Kepulauan Bangka Belitung melalui teori cobb douglas pada Tahun 2010-2019. Alat analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukan bahwa daya terpasang listrik, dan jumlah tenaga kerja memiliki pengaruh positif tidak signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sementara itu PMTB memiiki pengaruh positif dan signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sedangkan secara simultan menunjukan bahwa daya terpasang listrik, PMTB, dan jumlah Tenaga kerja berpengaruh terhadap PDRB di Provinsi Kepulauan Bangka Belitung.
Daya Terpasang Listrik; PMTB; Jumlah Tenaga Kerja
Market Reaction Analysis of The Performance from The Winners of Asia Sustainability Reporting Rating Award Companies in 2019 – 2021
Social economic and responsible business is believed to provide opportunities to build competitive advantage, increase market share, and open new markets. This assumption shows that financial and non-financial performance influence the market reaction. The company's non-financial performance can be realized through CSR disclosures disseminated to the public in a sustainability report. On the other hand, the company's financial performance can be seen through the proxies of financial ratios of profitability, liquidity, leverage, and activities as measured using data from the annual report. This study aims to see the effect of the company's performance on the market reaction caused by the information. The sample in this study were all IDX-listed companies that won the Asia Sustainability Reporting Rating Award 2019-2021. So the writer has assumed that the sample in this study has an excellent overall company performance. The data collection methods are historical data sourced from the Indonesian Stock Exchange (IDX). The data used in this research are the company's annual reports and the company's sustainability reports. After passing the classical assumption test stage, the data were analyzed using the multiple regression method. The results show that CSR disclosure, Current Ratio, and Debt to Equity ratio have a positive but insignificant effect. Meanwhile, the Return on Assets and Total Asset Turnover variables significantly positively affect the market reaction. This condition shows that even though the company has won social and environmental awards, financial performance remains a proxy with a more significant influence than non-financial performance.