Journals Faculty of Economics and Business (Univ. Lampung)
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Economic Efficiency and Policy Implications of Public-Private Partnership in Urban Water Supply
Full text linkThis study investigates the role of Public-Private Partnership (PPP) in enchancing economic efficiency in urban water supply and explrores the policy for sustainable service delivery in Bandar Lampung, Indonesia. Aquantitative approach was applied using Data Envelopment Analysis (DEA) to measure efficiency, regression analysis to test determinants of efficiency and Partial Least Square-Structural Equation Modeling (PLS-SEM) to examine the relationships between PPP implementation, public policy, efficiency, and sustainable water service delivery. The result show that PPP significantly improves economic efficiency, although performance varies across periods. Public policy is found to have a direct and indirect influence on service sustainability through efficiency. The mediation effect highlights thet efficiency is a critical mechanism linking policy intervention and long-tem service outcomes
MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW
Full text linkThe accounting profession emphasizes the importance of ethical values as a basis for professional practice. This research aims to map the values of the accounting profession from the national defense perspective in order to build the character of accountants with integrity and national insight. The concept of national defense, deontological ethical theory, and labeling theory are theoretical foundations. The research method uses a systematic literature review with stages: classification of relevant literature in 2019-2024 using the Publish or Perish (PoP), VOSviewer, and Mendeley applications; found 20 articles with minimum criteria indexed by Sinta 4, Scopus, and others; presenting data in the form of narratives/images; final drawing of conclusions/findings. The results of the study show a mapping of 8 values of the accounting profession which are reflected in 5 values of national defense in the fishbone diagram and its application matrix: 1) Love for the Motherland (Integrity Values); 2) National and State Awareness (Professionalism Values and Public Trust Values); 3) Loyal to Pancasila (Divine Values and Justice Values); 4) Willing to Sacrifice (Loyalty Value); 5) Initial National Defense Capability (Accountability and Compliance Value); and 6) Social Responsibility (Sustainability Values). There are five critical points in the mapping process, as found in this research: integration, education, character, roles, and recommendations. This research implicated for the importance of integrating national defense values in the accounting curriculum, opportunities for empirical research on professional practice, and contributions to professional associations for sustainable social development
Fiscal Decentralization on Economic Growth (A Systematic Literature Review)
Full text linkThis study aims to explore the impact of fiscal decentralization on economic growth in Indonesia using the Systematic Literature Review (SLR) approach. The SLR method is used to identify, assess, and analyze findings from relevant studies on the impact of fiscal decentralization on economic growth. The SLR process includes selecting relevant scientific articles, screening, and thematic analysis to identify common patterns and significant findings. The results of the study indicate that fiscal decentralization can have a positive impact on regional economic growth, especially if supported by quality regional financial management, adequate institutional capacity, and appropriate allocation of funds to productive sectors such as education, health, and infrastructure. The results of the study indicate that regions that have weaknesses in fund management and monitoring capacity have difficulty utilizing the potential of fiscal decentralization, so that its impact on the economy is not significant. Based on these findings, this study recommends that fiscal decentralization policies focus on strengthening institutional capacity and regional financial management to maximize the potential for economic growth.
Keywords:
Fiscal decentralization, capital, economic growth, Systematic Literature Review (SLR
TRANSFORMING CARBON EMISSION TRANSPARENCY: THE IMPACT OF GREEN R&D, MEDIA EXPOSURE, AND ENVIRONMENTAL COSTS IN INDONESIA
Full text linkIn supporting global carbon emission reduction initiatives, the Financial Services Authority (OJK) has taken part in organizing a carbon exchange aimed at reducing carbon emission levels. Additionally, the Indonesian Government enacted Law Number 16 of 2016 concerning the Ratification of the Paris Agreement to the United Nations Framework Convention on Climate Change, as well as Presidential Regulation Number 61 of 2011 concerning the national action plan for reducing greenhouse gas emissions. Therefore, companies must implement an effective environmental management system, which includes pollution prevention, the reuse or recycling of waste and unused products, energy efficiency by seeking alternative renewable energy sources, and regulation. This study aims to investigate the effects of R&D intensity, media exposure, and environmental cost allocation on the quality of carbon emission disclosure. Carbon emission disclosure is measured using a scoring index developed by Choi et al. (2013) based on the Carbon Disclosure Project (CDP). The study’s results show that environmental costs and media exposure have a positive and significant effect on carbon emission disclosure in Indonesia, while R&D intensity has a positive but insignificant effect. In Indonesia, factors such as environmental budgets and media exposure play a crucial role in encouraging companies to be more transparent about their carbon emissions. Regarding R&D intensity, although it fosters corporate innovation, it has not yet significantly driven companies to be more open about their carbon emissions at this time
Tourism Sector and Regional Original Income in North Lombok (2015-2024): An Econometric Projection Analysis
Full text linkThis study analyzes the impact of the tourism sector on Regional Original Revenue in North Lombok Regency and projects its growth trend until 2030. By using a quantitative descriptive approach, time series data from 2015 to 2024, analyzed with EViews 12. The results indicate that the number of tourist attractions, tourist arrivals, and tourism workforce have a positive and significant effect on Regional Original Revenue, while the number of restaurants and accommodation has a negative and significant effect. The estimated model demonstrates strong explanatory, with R² value 0.951039. Furthermore, the projection analysis shows a consistent upward trend, with Regional Original Revenue from tourism sector expected to reach Rp 465.44 billion by 2030. The findings highlight the importance of strengthening tourist attractions, increasing number of visitors, and enhancing the capacity of the tourism workforce in promoting sustainable economic growth. The study provides empirical evidence to support regional policymakers in optimizing tourism development strategies to enhance Regional Original Revenue and regional development planning
Food Self-Sufficiency and Economic Growth in Southern Sumatra: An Empirical Analysis Using the Difference-in-Differences Method
Full text linkThis study examines the impact of the Gerakan Sumsel Mandiri Pangan (GSMP) program on regional economic growth in Southern Sumatra using a Difference-in-Differences (DiD) approach. GSMP is a flagship provincial program aimed at strengthening household food self-sufficiency and reducing dependence on social assistance. The analysis compares economic growth trends between South Sumatra Province as the treatment group and Lampung Province as the control group over the period 2019–2024. The DiD results indicate that, following the implementation of GSMP, the average growth of Gross Regional Domestic Product (GRDP) in the treatment province increased by approximately 0.024 percentage points relative to the control province. Further regression results show that food security, proxied by the Food Security Index, has a positive and statistically significant effect on GRDP, while population density exerts a negative influence. These findings imply that while GSMP contributes to improved food self-sufficiency and exhibits a positive association with economic growth, its aggregate impact on regional GRDP has not yet been sufficiently strong to generate statistically significant macroeconomic effect
UNPACKING THE EVALUATION–PERFORMANCE LINK: THE ROLE OF SUBORDINATE TRUST IN SUPERVISORS
Full text linkThis study unpacks the relationship between formal performance evaluation and job performance by examining the mediating role of subordinates’ trust in their supervisors. Data were collected through an online survey of 103 teachers from private schools in Indonesia and analyzed using Structural Equation Modelling (SEM) with Smart PLS 4.0. The findings reveal that formal performance evaluation systems foster greater trust in supervisors, which in turn significantly enhances job performance. Theoretically, this study extends the performance evaluation literature by highlighting trust as a critical relational mechanism that connects evaluation practices to employee outcomes. Practically, the results emphasize the strategic importance of cultivating trust through fair and structured evaluation systems to improve organizational effectiveness
Economic and Health Dimension of Female Labor Force Participation in Indonesia
Full text linkWomen and employment are a problem faced by both developed and developing countries. The view that women should work in the domestic sphere places women as weak and disadvantaged in society. This study aims to analyze and determine the role of the dimensions of economic and health in the female labor force participation during the 2017-2021 period in 34 provinces in Indonesia. Economic indicators are seen from female wages and female education. Meanwhile, health indicators are seen in female-headed households, fertility, and young women’s marriage. This study uses panel data analysis with the Fixed Effect Model (FEM). The study results show that the indicators in the economic dimension that have a significant relationship to the female labor force participation are female wages and female education. Then, an indicator in health that has a significant relationship is early-age marriage. Education emerges as a key finding in this study, thereby positioning the expansion of women's access to education as a central focus in efforts to enhance female labor force participation (FLFP)
Direct Assistance Cash in Central Sulawesi
Full text linkThis study aims to analyse the influence of factors such as letters of incapacity, elementary schools, junior high schools, and high schools, as well as the number of electricity customers, health facilities, income sources, and COVID-19, on direct cash assistance. The OLS method is used to study the letter of incapacity, elementary schools, junior high schools, high schools, the number of electricity customers, health facilities, income sources, and COVID-19 on direct assistance cash at the village-level unit of 2020 villages. The research approach uses a descriptive quantitative approach. The data collection technique used by the researcher is derived from village potential data released by the Central Statistics Agency in 2021. The study sample consisted of 2020 villages. This study uses a multiple linear regression equation model. The research findings indicate that high schools, electricity customers, and COVID-19 do not have a direct impact on cash assistance. Letters of incapacity, income sources, elementary schools, and junior high schools have a positive and significant effect. In contrast, the number of health facilities has a negative and significant impact on direct cash assistance. The results of this study are expected to form the basis for policy recommendations to support government programs to increase economic growth and poverty alleviation through direct cash assistanc
Economy-Wide Impact of Gas Cutoff Commitment in the European Union: A CGE Analysis
Full text linkThis paper aims to investigate the potential cessation of gas supply in the European Union (EU) amid Russian-Ukrainian war after the European Commission submitted a proposal to reduce gas supply to all EU member states. To identify economy-wide impact, we apply Computable General Equilibrium (CGE) approach and utilize Global Trade Analysis Project (GTAP) 10 database covering 141 regions and 65 sectors. Our empirical analysis reveals that the gas supply reduction policy will heavily affect EU macroeconomic indicators, including declines in GDP and welfare in all simulations. The trade balance position remains strong, which still recorded a surplus. Nevertheless, the competitiveness (ToT) and export-import performances in the gas sector are turning down. These findings contribute to the geopolitical phenomenon that these tensions caused only declining economic performance at regional and global levels. Therefore, we suggest that any forms of tension and potential political and economic policies that lead to slowing down the economy must be resolved