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All Journal Jurnal Ilmiah Akuntansi Kesatuan Indonesian Journal of Taxation and Accounting
Nugroho Suryo Bintoro
Universitas Brawijaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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Institutions, Trade Union Effectiveness, and Workers' Bargaining Power: A Comparative Study of Indonesia and Germany Neysa Adelia Nova Abdullah Putri; Rachmad Kresna Sakti; Nugroho Suryo Bintoro
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.853

Abstract

Purpose - This study examines how institutional design shapes the effectiveness of trade unions in strengthening workers' bargaining power. It compares Germany and Indonesia to explain why similar union presence can produce different bargaining outcomes. Methods - This study uses a qualitative comparative design based on secondary data from peer-reviewed journals, institutional reports, and labour regulations. The sources were selected through a structured literature search and analysed using thematic content analysis and a comparative institutional matrix. Findings - The findings show that union effectiveness is shaped less by membership numbers alone than by institutional access, legal recognition, collective bargaining coverage, and formal participation in decision-making. Germany's codetermination, works councils, and sectoral bargaining embed unions in industrial governance. Indonesia's fragmented unions, weak enforcement, limited bargaining coverage, and high informality reduce the practical influence of unions. Research Implications - The study implies that strengthening workers' bargaining power requires institutional reform, not only recruitment of union members. Its limitation is that it relies on secondary qualitative sources and does not statistically test causal relationships across countries. Originality - This study contributes to comparative industrial relations by positioning institutional embeddedness as the key mechanism linking trade union effectiveness to workers' bargaining power in coordinated and fragmented labour regimes.
Fiscal Decentralization, Expenditure Autonomy as the Mediating Mechanism and Economic Growth: Maqasid Syariah Perspective Rieska Karunia Ramadhani; Susilo; Nugroho Suryo Bintoro; Lalang Saksono
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4222

Abstract

Fiscal decentralization has reshaped Indonesia’s regional governance, aiming to boost economic growth through local autonomy. This study investigates how locally generated revenue and central government transfers influence regional economic growth through expenditure autonomy, emphasizing ethical principles like wealth preservation and public welfare. Using path analysis on data from 38 provinces over 2020-2024, the research examines direct and mediated effects of revenue sources on economic outcomes. Locally generated revenue significantly drives growth, while central transfers only contribute when channelled through strategic spending, with expenditure autonomy mediating both effects. These findings highlight the critical role of targeted budget allocation in maximizing economic impact. The study concludes that aligning fiscal policies with ethical principles can foster equitable development across Indonesia’s diverse regions. Policymakers should reform transfer mechanisms to prioritize performance-based allocations and strengthen local capacity to enhance expenditure efficiency, though limitations like inconsistent data quality and pandemic disruptions suggest caution in generalizing results. Future research could explore sector-specific spending to further optimize decentralization.
Co-Authors Lalang Saksono Neysa Adelia Nova Abdullah Putri Rachmad Kresna Sakti Rieska Karunia Ramadhani Susilo