Journals Faculty of Economics and Business (Univ. Lampung)
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The Influence of Social, Economic, and Ecological Aspects on Village Development Index in Indonesia
Full text linkSustainable Development Goals (SDGs) for villages aim to realize inclusive, sustainable development based on community needs. However, the improvement of road infrastructure has not been accompanied by an increase in the quality of village development, as evidenced by the ratio of very underdeveloped and underdeveloped villages being greater than that of advanced or independent villages. This research aims to analyze the influence of social aspects (health, education, access to sanitation, access to the internet), economic aspects (financial services and insurance, road infrastructure), and ecological aspects (air quality, disaster risk) on the Village Development Index in Indonesia for the years 2021-2023. The research method employs panel data regression analysis across 31 provinces in Indonesia. Research findings indicate that education, sanitation access, internet access, and financial services and insurance have a significantly positive impact, while road infrastructure and disaster risk have a significantly negative impact on the Village Development Index in Indonesia. This implies that both local and central governments need to promote improvements in access to education in particular, ensure the development and maintenance of adequate sanitation facilities, expand internet access, encourage enhancements in microfinance services, improve access to and quality of roads, and enhance anticipation or mitigation of natural disasters in rural areas
STRATEGI SOCIAL MEDIA MARKETING UNTUK MENINGKATKAN KUNJUNGAN WISATAWAN (STUDI KASUS PADA WISATA ALAM ARGA HOT SPRINGS)
Full text linkTujuan penelitian ini adalah undutk mendeskripsikan dan menganalisis pengaruh sosial media marketing terhadap minat kunjungan wisatawan. Metode penelitian yang digunakan adalah metode survei dengan pendekatan kuantitatif. Sampel penelitian ini sebesar 75 responden dengan metode simple random sampling, data dikumpulkan melalui Teknik observasi dan penyebaran kuesioner. Teknik analisis data yang digunakan adalah Teknik regresi linier sederhana. Hasil penelitian menunjukkan bahwa sosial media marketing berpengaruh signifikan terhadap minat kunjungan wisatawan.Tujuan penelitian ini adalah undutk mendeskripsikan dan menganalisis pengaruh sosial media marketing terhadap minat kunjungan wisatawan. Metode penelitian yang digunakan adalah metode survei dengan pendekatan kuantitatif. Sampel penelitian ini sebesar 75 responden dengan metode simple random sampling, data dikumpulkan melalui Teknik observasi dan penyebaran kuesioner. Teknik analisis data yang digunakan adalah Teknik regresi linier sederhana. Hasil penelitian menunjukkan bahwa sosial media marketing berpengaruh signifikan terhadap minat kunjungan wisatawan
E-FAKTUR: STRATEGI EFISIENSI LAYANAN PERPAJAKAN BERBASIS TEKNOLOGI DAN LEAN MANAGEMENT ACCOUNTING
Full text linkStudi ini bertujuan menganalisis penerapan konsep lean management accounting terhadap proses bisnis faktur pajak melalui pengembangan aplikasi e-Faktur. Pendekatan kualitatif digunakan dengan menelaah studi kasus, literatur, peraturan-peraturan terkait, serta sumber pernyataan dan testimoni implementasi e-Faktur. Hasil studi menunjukkan bahwa objek studi berhasil menerapkan konsep lean management accounting pada pemanfaatan dan pengembangan aplikasi e-Faktur sehingga proses bisnis faktur pajak semakin ramping dan mampu mengeliminasi pemborosan yang terjadi pada proses bisnis tersebut. Meskipun demikian, studi memiliki keterbatasan dalam hal pengambilan sumber terpilih untuk mendukung hasil dan pembahasan, belum mengukur kepuasan pengguna e-Faktur secara keseluruhan. Kontribusi penelitian ini besar artinya bagi strategi efisiensi layanan perpajakan nasional dan terus mendorong inovasi praktik lean management accounting khususnya sektor publik
ANALYSIS OF LOCAL FINANCIAL INDEPENDENCE CHALLENGES MODERATED BY ECONOMIC GROWTH (CASE STUDY OF PROVINCES REGENCIES/CITIES IN KALIMANTAN)
Full text linkThis research was aimed to analyze the influence of local taxes, revenue sharing, and capital expenditure on the independence of local government finances in the support of the implementation of autonomy by the government, using economic growth as a moderating variable. Using secondary data from financial audit reports on 56 districts/cities in Kalimantan over five years with 280 observations. The analysis method employs panel data, Moderated Regression Analysis (MRA), and hypothesis testing using Eviews 12.The results showed that local taxes have a significantly positive effect on local financial independence, while the sharing of revenue and expenditure of capital have a significant negative effect on local financial independence. Economic growth positively and significantly affects the relationship between local taxes and financial independence, while negatively and significantly affects the relationship between capital expenditure and financial independence, and economic growth is not able to moderate the relationship between revenue sharing to financial independence. Overall, economic growth has a significant role in moderating the effect of these variables used in Kalimantan districts/cities during the study period
GOOD GOVERNMENT GOVERNANCE IN OVERCOMING POVERTY-FEMINIZATION
Full text linkThis study aims to explore the role of good government governance as a theoretical framework in overcoming Poverty-Feminization. This objective stems from the significant slowdown in achieving Sustainable Development Goal 5 (SDG 5) on gender equality, with a progress rate of only 61.5%, categorized as far or very off track as of 2023. The research gap in this study is the in-depth study of poverty, not just poverty as in previous studies in general, but also poverty that is feminized, or centred on and directed at women. Most previous studies tend to highlight poverty from a macroeconomic perspective, such as national income, unequal distribution of resources, or indicators of overall societal welfare without specifically considering gender dimensions. However, poverty has different characteristics when experienced by women, particularly in social, economic, and cultural contexts that place women in a more vulnerable structural position. This study employs a qualitative approach using the literature review method to identify and synthesize empirical findings. Based on a literature review of 16 articles which relevant to the issue risen, it was found that the implementation of good government governance encompassing public participation, accountability, and the rule of law can effectively contribute to reducing the rate of Poverty-Feminization in lower-middle income countries
THE EFFECT OF INVESTMENT OPPORTUNITY SET, COMPANY AGE, LIQUIDITY, AND FINANCIAL LEVERAGE ON EARNINGS QUALITY
Full text linkThis study examines the effect of the Investment Opportunity Set (IOS), company age (Firm Age), liquidity, and financial leverage (Financial Leverage) on earnings quality in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A quantitative approach is employed using multiple linear regression on secondary data from the annual financial statements of LQ45-listed companies. The results indicate that Investment Opportunity Set (IOS) has a significantly positive effect on earnings quality, implying that the greater a company's investment opportunities, the better its earnings quality. Firm Age has a positive but not significant effect, suggesting that older firms tend to have better earnings quality, although the effect is not statistically significant. Liquidity has a significantly negative effect, indicating that highly liquid firms tend to hold excessive cash, hindering profitability optimization and reducing earnings quality. Financial Leverage has a significantly positive effect, demonstrating that well-managed debt utilization enhances earnings quality. Simultaneously, Investment Opportunity Set, Firm Age, Liquidity, and Financial Leverage significantly influence earnings quality. These findings provide valuable insights for investors, financial analysts, and regulators in assessing factors affecting earnings quality and formulating more effective investment policies and financial strategies to enhance transparency and accuracy in financial reporting within capital markets
Analysis of Waste Processing Cost Efficiency in Pangkalpinang City Stochastic Frontier Analysis and Triple Helix Analysis Approaches
Full text linkGarbage accumulation in Pangkalpinang City continues to increase every year. This research analyzes the influence of input factors on output and analyzes the efficiency of waste processing in sub-districts in Pangkalpinang City. Then this research will also develop strategies that can be implemented to increase the efficiency of waste processing in sub-districts in Pangkalpinang City. The analysis technique used in this research uses quantitative analysis and qualitative analysis. Quantitative analysis uses stochastic frontier analysis (SFA), while qualitative analysis uses Triple Helix Analysis. The data used is monthly data from 2020 to 2022. This research found that the input factors that influence the efficiency value of waste processing in Pangkalpinang City are not yet appropriate. Then this research also shows that waste processing in Pangkalpinang City is technically efficient. However, there were findings of inefficiency in the model which had an effect of 906555.04 percent. This indicates that there are the most important input factors that should be in the model. Increasing waste processing in Pangkalpinang City is prioritized in the recycling program. The Triple Helix aspect needs to be considered as a priority because it has an impact on the sustainability of increasing waste processing in Pangkalpinang City, so it is necessary to develop a Triple Helix strategy. There are six programs that need to be promoted to stakeholders, namely: guidance, mentoring, guidance/training, funding, technology and information
SINERGI TEKNOLOGI INFORMASI DAN KEWIRAUSAHAAN: MENYONGSONG ERA INOVASI YANG BERKELANJUTAN SEBAGAI STRATEGI UNTUK PENCIPTAAN NILAI TAMBAH
Full text linkSinergi antara teknologi informasi dan kewirausahaan memainkan peran krusial dalam menciptakan inovasi berkelanjutan yang dapat memberikan nilai tambah dalam perekonomian global. Perkembangan pesat teknologi informasi membuka peluang baru bagi para wirausahawan untuk mengoptimalkan berbagai sumber daya, meningkatkan efisiensi, serta memperluas jaringan pasar. Di sisi lain, kewirausahaan yang berorientasi pada inovasi berkelanjutan menjadi strategi penting dalam menghadapi tantangan pasar yang dinamis. Penelitian ini bertujuan untuk meninjau literatur yang ada mengenai sinergi antara teknologi informasi dan kewirausahaan dalam konteks penciptaan nilai tambah. Dengan menggabungkan perspektif teknologi dan bisnis, artikel ini mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan sinergi tersebut. Selain itu, penelitian ini membahas berbagai model inovasi yang dapat diterapkan untuk memaksimalkan potensi kewirausahaan dalam era digital. Sinergi ini tidak hanya berfokus pada efisiensi operasional, tetapi juga pada penciptaan nilai tambah yang berkelanjutan, baik secara ekonomi maupun sosial. Implementasi yang efektif dari sinergi ini dapat mendorong kemajuan ekonomi dan menciptakan peluang baru dalam berbagai sektor industri. Melalui tinjauan literatur, artikel ini memberikan wawasan yang lebih dalam mengenai hubungan antara teknologi informasi dan kewirausahaan yang mendukung inovasi berkelanjutan. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan teori dan praktik kewirausahaan yang berkelanjutan dalam era digital.Sinergi antara teknologi informasi dan kewirausahaan memainkan peran krusial dalam menciptakan inovasi berkelanjutan yang dapat memberikan nilai tambah dalam perekonomian global. Perkembangan pesat teknologi informasi membuka peluang baru bagi para wirausahawan untuk mengoptimalkan berbagai sumber daya, meningkatkan efisiensi, serta memperluas jaringan pasar. Di sisi lain, kewirausahaan yang berorientasi pada inovasi berkelanjutan menjadi strategi penting dalam menghadapi tantangan pasar yang dinamis. Penelitian ini bertujuan untuk meninjau literatur yang ada mengenai sinergi antara teknologi informasi dan kewirausahaan dalam konteks penciptaan nilai tambah. Dengan menggabungkan perspektif teknologi dan bisnis, artikel ini mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan sinergi tersebut. Selain itu, penelitian ini membahas berbagai model inovasi yang dapat diterapkan untuk memaksimalkan potensi kewirausahaan dalam era digital. Sinergi ini tidak hanya berfokus pada efisiensi operasional, tetapi juga pada penciptaan nilai tambah yang berkelanjutan, baik secara ekonomi maupun sosial. Implementasi yang efektif dari sinergi ini dapat mendorong kemajuan ekonomi dan menciptakan peluang baru dalam berbagai sektor industri. Melalui tinjauan literatur, artikel ini memberikan wawasan yang lebih dalam mengenai hubungan antara teknologi informasi dan kewirausahaan yang mendukung inovasi berkelanjutan. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan teori dan praktik kewirausahaan yang berkelanjutan dalam era digital
THE INFLUENCE OF LIQUIDITY, SOLVENCY AND FINANCING DISTRIBUTION ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA (PERIOD 2022-2024)
Full text linkOne of the primary metrics used to evaluate the success of Indonesia's Islamic Commercial Banks (BUS) is profitability. The purpose of this study is to examine how the financing distribution (FDR), solvency (DER), and liquidity (CR) affected BUS's return on assets (ROA) during the period. Multiple linear regression was used to evaluate 39 observations of secondary data from 13 BUS. The findings show that ROA is positively and significantly impacted by CR and FDR, but not significantly by DER. These three factors together account for 62% of the variation in ROA. The findings emphasize the necessity of good liquidity management and funding distribution optimization in increasing the profitability of Islamic banks in Indonesia. This study's practical implications give management insights for boosting liquidity and financing methods in Islamic banking institutions, hence strengthening financial performance
Impact of Social Protection Programs on West Kalimantan Poverty Amid COVID-19 Pandemic
Full text linkThe purpose of the study was to determine how much influence Direct Cash Assistance (BLT) and the Family Hope Program (PKH) have on the poverty rate in West Kalimantan Province during the COVID-19 pandemic. This study uses panel data regression analysis with the help of the EViews application. The results of the study show that the BLT variable has a significant negative and statistically significant effect on the poverty rate in West Kalimantan Province. Each 1% increase in BLT causes a decrease in the poverty rate by 0.021% Meanwhile, the PKH variable does not have a statistically significant effect on the poverty rate in West Kalimantan Province. The findings of this study escalate the importance of increasing social protection in the form of BLT, especially during times of crisis, to help reduce poverty rates