The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…
Penelitian ini bertujuan untuk menganalisis secara sistematik literatur terkait ketimpangan regional di enam provinsi di Pulau Jawa. Kajian difokuskan pada pemanfaatan lima indikator ketimpangan: Gini Coefficient, Atkinson Index, Theil Index, Robin Hood Index, dan Williamson Index. Penelitian ini juga mengeksplorasi hubungan ketimpangan dengan faktor-faktor pembangunan seperti Produk Domestik R…
Penelitian ini bertujuan menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pertumbuhan ekonomi dengan belanja daerah sebagai variabel moderasi pada sepuluh provinsi di Pulau Sumatera selama periode 2011–2024. Metode analisis yang digunakan adalah regresi data panel dengan serangkaian uji pemilihan model, yaitu Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, yang secara kons…
This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-ow…
This study is motivated by firms’ need to maintain competitiveness and enhance firm value in the context of global competition, particularly in the manufacturing sector, which plays a critical role in the economy while facing pressures from technological disruption and rising sustainability demands. The study examines the effect of digital innovation disclosure and ESG disclosure on firm valu…
The pilgrimage (Hajj) is a fundamental pillar of Islam that holds significant importance and aims to cultivate love for Allah SWT through the sacrifice of time, effort, and financial resources. Although many Muslims aspire to perform Hajj, financial constraints often become obstacles. This final report aims to identify the procedures for opening a Tasbih Hajj Savings Account at Bank Sumsel Babe…
This study aims to examine the effect of the salience of need and attachment style on empathic concern. Furthermore, the concern was tested for its effect on prosocial behavior through altruistic motivation. This research is a laboratory experiment conducted in the field to capture the natural situation of the variables studied. The manipulated factors were the salience of need and attachment s…
This study aims to examine the effect of the current ratio, debt to equity ratio, premiums, and claims expenses on the profitability of sharia insurance companies for the years 2019-2023. The subjects of this research are sharia insurance companies listed on the IDX and OJK. Using purposive sampling, the number of samples in this study is 7 companies with a total of 35 observations. This study …
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This study aims to analyze the simultaneous relationship between economic growth, government spending, and the Human Development Index (HDI), as well as to assess the influence of exogenous variables on these three indicators. The study uses a simultaneous equation model approach with the Two-Stage Least Squares (2SLS) method, based on panel data from seven ASEAN countries during the period 200…
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