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All Journal JAT (Journal of Accounting and Tax) Journal of Innovative and Creativity International Journal of Management, Accounting & Finance
Maria Christina Iman Kalis
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengelolaan Keuangan dan Belanja Pembangunan Daerah di Kawasan ASEAN: Analisis Bibliometrik Menggunakan R Biblioshiny Marsela Diaz; Maria Christina Iman Kalis; Muhammad Irfani Hendri
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12942

Abstract

Studi ini memetakan perkembangan riset tentang pengelolaan keuangan dan belanja pembangunan daerah di kawasan ASEAN pada periode 2016 hingga 2026. Dengan tinjauan pustaka sistematis berbasis teknik bibliometrik, kami melaporkan kontribusi para penulis beserta afiliasinya dan menelusuri evolusi temanya. Sebanyak 120 dokumen yang terindeks pada basis data Scopus dianalisis menggunakan paket R bibliometrix melalui antarmuka Biblioshiny, dilengkapi penghitungan langsung dari berkas ekspor. Produksi tahunan tumbuh bertahap dan mencapai puncaknya pada 2025, sementara angka 2026 yang lebih rendah disebabkan pengambilan data pada pertengahan tahun. Satu temuan menonjol dan perlu dinyatakan terus terang: literatur ini nyaris seluruhnya berpusat di Indonesia, yang mendominasi baik dari sisi jumlah publikasi maupun sitasi, sedangkan anggota ASEAN lain hampir tidak muncul. Universitas Indonesia menjadi afiliasi paling produktif, dan sejumlah kecil penulis seperti Rakhman, Muda, dan Dartanto tampil paling sering. Dokumen paling banyak disitasi adalah kajian Lewis dan Smoke (2017) tentang transfer fiskal antarpemerintah. Pemetaan ilmiah menempatkan belanja modal, dana alokasi umum, desentralisasi fiskal, dan pemerintah daerah sebagai tema motor, sementara analisis tren memperlihatkan pergeseran dari kajian dana perimbangan dan pertumbuhan ekonomi menuju kualitas pelaksanaan anggaran, tata kelola, serta dimensi keberlanjutan dan lingkungan. Hasil studi memberikan rujukan yang bermanfaat sekaligus menandai celah nyata, yaitu minimnya riset lintas negara ASEAN.
The Influence of Digital HR Practices on Employee Performance in E-Commerce MSMEs : The Role of Work Engagement as a Mediator and Digital Leadership as a Moderator Angga Tritisari; Eliyana Eliyana; Maria Christina Iman Kalis
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 1 (2026): January: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i1.382

Abstract

The increasingly rapid digital transformation demands that MSMEs optimize technology not only in business processes but also in human resource management. Although HR digitalization is believed to improve organizational effectiveness, research on the psychological mechanisms and role of leadership in the context of e-commerce MSMEs is still limited. This study used a quantitative approach with an explanatory survey method and involved 366 respondents from e-commerce MSMEs in various regions of Indonesia. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) techniques to test direct relationships, mediation, and moderation. The results showed that digital HR practices have a positive and significant effect on employee performance. The digitalization of HR functions, such as e-recruitment, e-learning, HRIS, and digital performance management, can improve work effectiveness and the quality of work output. Furthermore, work engagement was shown to mediate this relationship, meaning that employees perform better when they feel more passionate, dedicated, and involved in their work. This mediating role emphasizes the importance of psychological aspects in the successful implementation of digital HR. Leaders who possess a digital vision, provide technological support, and encourage innovation have been shown to increase employee motivation and comfort in working using digital systems. Overall, this study confirms that the success of digital transformation in e-commerce MSMEs is determined not only by the technology used, but also by leadership support and employee engagement. These findings provide important contributions to the digital HR management literature and offer practical implications for MSME owners in increasing competitiveness in the digital era.
EFFECTIVENESS OF PUBLIC SPENDING IN BORDER REGION DEVELOPMENT: A SYSTEMATIC LITERATURE REVIEW ON BUDGET ALLOCATION AND DEVELOPMENT OUTCOMES Marsela Diaz; Maria Christina Iman Kalis; M. Irfani Hendri
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/4grp2284

Abstract

This study analyzes the effectiveness of public expenditure in border region development, with particular emphasis on the relationship between budget allocation and development outcomes. Using a Systematic Literature Review (SLR) guided by PRISMA 2020, this article synthesizes 27 selected studies published between 2016 and April 2026 from Scopus, Web of Science, ScienceDirect, and Google Scholar. The review shows that public expenditure contributes to economic growth, social welfare, and regional connectivity, particularly when directed to agriculture, education, infrastructure, health, and local economic development. However, its effectiveness is strongly conditioned by governance quality, institutional capacity, coordination across levels of government, fiscal transparency, and the fit between central planning and local needs. The findings also reveal that agriculture and education spending tend to produce more consistent positive outcomes than other spending categories because they directly strengthen local production capacity, human capital, and long-term welfare indicators. The article contributes analytically by positioning border regions as complex fiscal-policy spaces and by developing a synthesis framework that links budget allocation, priority sectors, implementation quality, local context, inequality, spillover effects, and development outcomes. The practical implication is that border development policy should move beyond budget absorption toward outcome-based, locally grounded, and evidence-based public spending strategies.
Co-Authors Angga Tritisari Eliyana Eliyana M. Irfani Hendri Marsela Diaz