This study aims to examine the effect of company size, earnings management, and profitability on tax management. The object of this research is companies in the mining sector listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique, the number of samples of this study were 115 from 23 companies. The independent variables are company size, earnings management, and prof…
This study aims to examine the effect of fraud hexagon on financial statement fraud and gender as a moderating variable. The object of this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Using the purposive sampling method, the number of samples in this study was 33 companies with a total of 132 observations. The independent variables are pressure, opportun…
This study aims to analyze the effect of regional financial performance, fiscal decentralization and regional independence on corruption in Indonesia. The type of data in this study uses secondary data obtained from regional government financial data through the DJPK portal and the Supreme Court website. The population in this study was the provincial government in Indonesia in 2019- 2023. Whil…
Regional expenditure is an important instrument for a region. Regional expenditure is used to finance regional needs in the context of regional development, supporting government activities and providing public facilities for the community. This research aims to analyze the influence of General Allocation Funds, Special Allocation Funds and regional tax revenues on regional expenditure in urban…
This research aims to determine the influence of financial technology and monetary policy on the velocity of money in Indonesia. The data used in this research is secondary data for the period January 2019 to December 2022. The data obtained was sourced from Bank Indonesia and the Central Statistics Agency. This research uses quantitative analysis and multiple linear regression or Ordinary Leas…
Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan Pemerintah Provinsi Sumatera Selatan dan Sumatera Utara selama periode 2019 2023 menggunakan lima rasio keuangan, yaitu rasio kemandirian keuangan daerah, efektivitas, efisiensi, pertumbuhan, dan desentralisasi fiskal. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan uji statistik Independent Sample t…
This study aims to examine the effect of the 12% Value Added Tax (VAT) increase on electronic commerce, tax literacy, and e-wallet usage on the purchase decision of Spotify digital streaming subscriptions among university students in Palembang City. The research employs a quantitative approach with primary data collected through an online questionnaire distributed to 100 respondents selected us…
Intra-industry trade integration can be measured using the Grubel-Lloyd Index (GLI) approach. This study aims to analyze the intra-industry trade integration of Indonesian Textile and Textile Product (TPT) commodities with Tiongkok and to see the effect of differences in GDP, differences in GDP per capita, exchange rates, and distance on the Grubel-Lloyd Index (GLI) for the period 1990-2023 and…
This study aims to examine the influence of transparency, community participation, and village policy in the budgeting of Village Funds on the performance of program implementation in Muara Enim Regency. The research is motivated by the importance of good Village Fund governance in promoting effective, efficient, and sustainable rural development. A quantitative approach was employed, utilizing…
This study aims to analyze the influence of local government characteristics and accountability on the performance of local governments in Jambi Province. The examined variables of local government characteristics include the size of the region, regional wealth level, dependency on the central government, and capital expenditure. The data used are secondary data from 11 regencies/municipalities…
This study aims to analyse the effect of External Debt, Foreign Direct Investment, Personal Remittances, and Imports on Economic Growth in Emerging Market Countries namely Brazil, China, India, Indonesia, Thailand, Vietnam from 2013 to 2022. This study uses secondary data sourced from the world bank with the Common Effect Model (CEM) panel data regression method. The results of this study indic…
This study to analyze the impact of Composite Stock Price Index, Financial Globalization Index, and domestic investment on GDP Per capita Emerging Market countries during the 2007-2023 period using a panel data analysis method. The data used in this study are quantitative, sourced from secondary data provided by the ETH Zurich, Investing.com and World Bank. The finding shows that the importance…
Developing Asian countries have been growing at a faster pace than developed countries. Asia's challenge, as it becomes more rich and interdependent, is to extend the advantages of regional cooperation and maintain its significant and positive role as a global economic leader. The purpose of the research is to figure out how government spending in the sectors of health, education, and the milit…
Penelitian ini bertujuan untuk menganalisis dampak bond issuance dan policy rate terhadap kinerja indeks sektor keuangan dalam konteks negara-negara ASEAN-5 yang meliputi Indonesia, Malaysia, Filipina, Singapura, dan Thailand. Data dalam penelitian ini menggunakan pengolahan data panel dengan periode tahunan dari 2010 hingga 2022. Data diperoleh dari World Bank, Yahoo Finance dan International …
Batik industry is a part of the textile industry. The textile industry itself is included in the industry 4.0. In 2009 UNESCO designated batik as one of the world's cultural heritages. This study aims to determine how the development of structure as seen from the concentration ratio (CR4) and the development of performance as seen from efficiency and also see how the influence of structure meas…
This research aims to determine the influence of the exchange rate, money supply and industrial production index on the Indonesian sharia stock index in the long and short term. The data used is monthly time series secondary data with the number of observations for the period 2020–2023. The data analysis technique used is the Error Correction Model (ECM) technique with the eviews 9 tool. The …
Currently, the economic system is undergoing a fundamental transformation where economic growth has become the main focus of economic policy in many countries. This study aims to empirically prove the effect of trade openness (TO), foreign direct investment (FDI) and population on economic growth in six ASEAN countries during the period 2007-2021. The data used is secondary data from the World …
Penelitian ini bertujuan mempelajari dampak jangka pendek dan jangka panjang dari belanja kesehatan dan pendidikan, pendapatan per kapita, penduduk perkotaan, dan polusi terhadap angka harapan hidup di negara Meksiko, Indonesia, Nigeria, dan Turki (MINT). Penelitian ini menggunakan data sekunder dari World Indicator Development tahun 2000–2020. Metode analisis dalam penelitian ini menggunakan…
This study aims to analyze the effect of IMF credit, foreign direct investment, exchange rates, and Official Development Assistance (ODA) on economic growth in the period 2006-2022. The data used in this study are secondary data obtained from the World Development Indicator - World Bank. The analysis method used is a panel data regression model with the Ordinary Least Square (OLS) approach. In …
This study aims to examine the effect of financial stability, total accruals, change in directors, and political connections on financial statement fraud, as measured by the F-Score, with nature of the industry as a moderating variable. The research object comprises non-financial companies during the 2021–2023 period. The sample was selected using purposive sampling, resulting in 111 companie…
Industri pengolahan berperan sebagai salah satu pendorong utama dalam proses pembangunan perekonomian nasional. Subsektor industri pengolahan yang memiliki potensi pasar yang besar salah satunya adalah industri produk dari batubara. Tujuan utama dari penilitian ini adalah untuk menganalisis pengaruh faktor-faktor produksi mencakup modal, tenaga kerja, dan bahan baku terhadap output serta menguk…
Penelitian ini bertujuan untuk menganalisis pengaruh nilai tukar dan inflasi terhadap daya saing ekspor gula pada sepuluh negara eksportir utama di dunia selama periode 2017–2023. Daya saing diukur menggunakan indikator Revealed Comparative Advantage (RCA) untuk menilai keunggulan komparatif masing- masing negara dalam perdagangan gula internasional. Data yang digunakan merupakan data sekunde…
Penelitian ini bertujuan untuk menganalisis efisiensi dan produktivitas tenaga kerja terhadap keuntungan industri produk obat tradisional untuk manusia (ISIC 21022) di Indonesia selama periode 1994-2023. Jenis data yaitu sekunder yang bersumber dari Badan Pusat Statistik Indonesia. Teknik analisis yang digunakan dalam penelitian adalah kuantitatif deskriptif menggunakan regresi linier berganda.…
Economic growth can reflect the economic condition of a country. Indonesia economic growth experiences fluctuations each year, measured through Gross Domestic Product (GDP) with the concept of national income. This study aims to analyze the influence of DPK in Islamic banking, profit-sharing financing, the distribution of ZIS funds, and sukuk on Indonesia economic growth during the period 2004-…
This study aims to analyze the influence of sharia financial literacy, technology, and information security on the interest in adopting sharia financial technology (fintech) in the era of revolution 5.0. The data used are primary data collected through questionnaires distributed via Google Forms, with respondents being undergraduate students from the Faculty of Economics, UNSRI, class of 2021, …
This study aims to analyze the causality relationship between education, unemployment, economic growth and poverty in Java Island province. The data used in this research is secondary data in the form of panel from 6 provinces in Java Island during the period 2012 - 2021 sourced from Central Bureau of Statistics (BPS). The method in this study used quantitative approach by applying PVAR analysi…
This study aims to analyze the impact of cashless payments on economic growth in 5 emerging market countries consisting of Brazil, India, Indonesia, Mexico and Turkey. Economic growth in this study is calculated through GDP per capita and non-cash payments in this study are represented by transactions through debit cards, credit cards and mobile banking. The data used in this study is panel dat…
Penelitian ini bertujuan untuk menganalisis pengaruh investasi asing (FDI), jumlah penduduk, dan pengeluaran pemerintah terhadap pertumbuhan ekonomi di 4 Negara ASEAN periode 2012-2021 dengan menggunakan teknik analisis regresi data panel melalui aplikasi E-views 12. Data yang digunakan dalam penelitian ini bersifat kuantitatif, yang bersumber dari data sekunder yang disediakan oleh World Bank,…
Penelitian ini bertujuan untuk menganalisis faktor-faktor demografi yang memengaruhi durasi pencarian kerja di Kota Palembang, dengan fokus pada pendidikan, usia, jenis kelamin, pengalaman kerja, dan status pernikahan. Data yang digunakan adalah data primer, Metode yang digunakan adalah regresi logistik biner dengan data primer dari 68 responden pekerja di Palembang yang diambil melalui kuesion…
Economic policy uncertainty has increased along with global turmoil, such as the financial crisis, pandemic and geopolitical conflicts. This condition encourages banks to be more cautious in lending. At the same time, macroprudential policies are implemented to maintain financial system stability, but have the potential to limit credit expansion. Therefore, this study aims to analyze Ecomonic P…