Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal IIJSE Danadyaksa: Post Modern Economy Journal
Muhammad Ilham Pakawaru
Universitas Tadulako, Palu, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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E-Catalog V6: The Manifestation of Local Government Accountability in the Procurement of Goods and Services Jovan Christy Nugraha Labiro; Rudy Usman; Ridwan Ridwan; Muhammad Ilham Pakawaru
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10251

Abstract

This study aims to examine the accountability of goods and services procurement through the implementation of E-Catalog Version 6 at the Regional Development Planning Agency (BAPPEDA) of Central Sulawesi Province, specifically in the preparation of performance achievement reports. The study employs a qualitative approach using data collection techniques such as documentation and interviews. Data sources include the 2025 E-Catalog Version 6 policy document, goods and services procurement documents, and interview results with the Commitment-Making Official (PPK), Technical Activity Implementation Official (PPTK), and Goods and Services Manager. The research findings indicate that the implementation of E-Catalog Version 6 enhances transparency, accountability, and procurement efficiency through an integrated digital system that can be monitored in real-time. Simplified features, enhanced security, and the addition of administrative documents such as the Terms of Reference (TOR) support administrative orderliness and facilitate audits. However, implementation still faces challenges such as delays in account verification, limitations in network infrastructure, human resource capacity, and suboptimal integration of digital payments. The findings contribute to improving service quality through the integration of modern technology that facilitates service delivery to the public via local government procurement of goods and services.
The Impact of Market Capitalization and Dividend Policy on Firm Value (A Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange from 2019 to 2024 Aswandi Jufry; Ni Made Suwitri Parwati; Moh. Iqbal Bakry; Muhammad Ilham Pakawaru
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Firm value is an important indicator for investors in assessing corporate performance and future prospects. However, previous studies on the relationship between market capitalization, dividend policy, and firm value have produced inconsistent results. This study aims to examine the effect of market capitalization and dividend policy on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This study employed a quantitative explanatory approach using secondary data obtained from annual reports and the Indonesia Stock Exchange. A purposive sampling technique was applied, resulting in 18 companies as the research sample. Data were analyzed using multiple linear regression with SPSS Version 25. The results indicate that market capitalization has a positive and significant effect on firm value, while dividend policy has a positive but insignificant effect. These findings suggest that investors place greater emphasis on market valuation than on dividend distribution when assessing firm value. This study contributes to the corporate finance literature by providing updated empirical evidence on the determinants of firm value in Indonesia's food and beverage sector and offers practical insights for managers and investors.
Co-Authors Aswandi Jufry Jovan Christy Nugraha Labiro Moh. Iqbal Bakry Ni Made Suwitri Parwati Ridwan Ridwan Rudy Usman