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All Journal Jurnal Paradigma Ekonomika Jurnal Inovasi Bisnis (Inovbiz) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Management Studies and Entrepreneurship Journal (MSEJ) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ADPEBI International Journal of Business and Social Science Jurnal Akuntansi dan Governance Andalas
Yonnedi, Efa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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REALISASI KEUANGAN DANA PERIMBANGAN REGIONAL DI NDONESIA Tanjung, Abdi; Handra, Hefrizal; Yonnedi, Efa
Jurnal Paradigma Ekonomika Vol. 17 No. 4 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i4.21354

Abstract

Theory federalism preservation market emphasize importance decentralization and incentive government on development market. This article explores the definition of financial realization of balancing funds embedded in the vision compete for regional finance in Indonesia. its activities are oriented towards the free market in Indonesia imagine expansion framework regulation in whole cleavage earth, promises better financial services, credit and investment in the country in exchange for strong financial property protection and (implicitly) by dramatic reduce autonomy policy finance for government area. The central government will certainly promote strict state management of foreign and domestic investors, populist redistribution, and increasing dependence on non-financial transactions market. Indonesia's regional finance project will unite regions through regional physical infrastructure and capitalist financial markets while maintaining the a public sector bank that is responsive to central government priorities. Approach in every area will emphasize on needs government for authority financial policy and with this approach attention to predictability regulation and deepening finances will be better in the future. Equality is usually not a term associated with competing designs for finance. But the understanding that contrast about what is needed to improve the set of rules that govern saving savings and provision credit almost always involve conceptualization implicit or explicit about equality and justice.
Analisis pengaruh alokasi dana pembinaan terhadap daya saing komoditi unggulan daerah (studi kasus UMKM petani Kemiri Kabupaten Padang Lawas Utara Provinsi Sumatra Utara) Harahap, Toharuddin; Handra, Hefrizal; Yonnedi, Efa
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i4.24413

Abstract

This research aims to understand analysis of the influence of the allocation of development funds on the competitiveness of regional superior commodities (case study of SMEs of candlenut farmers, North Padang Lawas Regency, North Sumatra Province). This study used a qualitative descriptive method. The data used are secondary data obtained through the website of the Directorate General of Fiscal Balance www. djpk.kemenkeu.go.id/ and the Central Statistics Agency for the North Padang Lawas Regency. The results of the study have a partial effect on predicting the analysis of the influence of the allocation of coaching funds (Case Study of Kemiri Small Medium Enterprises, North Padang Lawas Regency, North Sumatra Province). While the results of the study have a partial effect on predicting the competitiveness of regional superior commodities (Case Study of Kemiri Pecan Farmers, North Padang Lawas Regency, North Sumatra Province).
Intangible Asset to Improve Firm Value: The Moderating Role of Managerial Ability Wira, Variyetmi; Lukviarman, Niki; Rahim, Rida; Yonnedi, Efa
Inovbiz: Jurnal Inovasi Bisnis Vol 12, No 1 (2024)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v12i1.3947

Abstract

This study examines the relationship between intangible assets and firm value moderated by the role of managerial ability. The study used 498 companies from 2012 to 2022 on the Indonesia Stock Exchange. Data was processed using unbalanced panel regression, using Eviews application version 13. The study's results stated that intangible assets have a negative relationship with firm value. Second, managerial ability can positively moderate the relationship between intangible assets and firm value. When managers are able to provide communication and provide good management of intangible assets, it will provide positive value and will be able to increase the contribution of company value. This research implies that the role of managers in managing intangible assets is very important to achieve company value. These results also provide reinforcing evidence on RBV theory that managerial ability is a unique resource capable of creating value and providing a competitive advantagethis purpose.
Kesenjangan Antara Persepsi Dan Kinerja Yang Dirasakan Mahasiswa Magister Akuntansi Dalam Transformasi Keterampilan Akuntansi Diva, Mutiara Izzati; Yonnedi, Efa
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5677

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki perdebatan seputar persiapan mahasiswa magister ketika mempertimbangkan karir di masa depan, dan kemungkinan hubungan antara relevansi yang dirasakan dari berbagai keterampilan dalam praktik profesional dan kesenjangan tingkat pengembangan keterampilan. Pengumpulan data dilakukan sebagai bagian dari survei terhadap mahasiswa Magister Akuntansi di Sumatera Barat. Hasil penelitian ini menyoroti perlunya pengembangan lebih lanjut dari keterampilan teknis dalam pendidikan akuntansi, serta kebutuhan mendesak untuk berbagai keterampilan profesional untuk pekerjaan di masa depan di bidang akuntansi. Temuan ini juga mencerminkan kesenjangan antara persepsi mahasiswa dan kinerja aktual dalam berbagai aspek keterampilan. Penelitian ini berkontribusi pada kesenjangan literatur dengan memberikan perspektif mahasiswa magister akuntansi mengenai daftar keterampilan teknis dan profesional yang komprehensif, termasuk keterampilan yang berkaitan dengan teknologi baru dan kompetensi yang harus dimasukkan dalam kurikulum akuntansi.  
Flypaper Effect in the Allocation of Regional Expenditure in Regency/City in West Sumatra Province Mendra, Haris; Handra, Hefrizal; Yonnedi, Efa
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 1 (2024): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i1.1538

Abstract

This study aims to analyze the effect of fiscal transfers (DAU, DAK, DBH) on local government expenditure in West Sumatra Province, focusing on the Flypaper Effect phenomenon, where local expenditure is more influenced by transfer funds from the central government than by Regional Original Revenue (PAD). The data used in this study includes information on local expenditure, PAD, as well as various types of transfer funds such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) for districts / cities in West Sumatra Province in the period 2019-2022. The method used in this study is panel data regression analysis to examine the relationship between fiscal transfer variables and regional expenditure. The results showed that regional expenditure in West Sumatra Province was more influenced by fiscal transfers than by PAD. This confirms the Flypaper Effect phenomenon, where grants from the central government are more likely to be spent than locally generated revenues. The implications of these findings suggest the need for policies to increase PAD and reduce dependence on fiscal transfers in order to create regional fiscal independence.
The Link between Fiscal Decentralization and Unemployment Evidence from Indonesia: The Link between Fiscal Decentralization and Unemployment Evidence from Indonesia Maryanti, Sri; Handra, Hefrizal; Yonnedi, Efa
ADPEBI International Journal of Business and Social Science Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v2i2.314

Abstract

The purpose of this study is to see the relationship between fiscal decentralization and unemployment in Indonesia, in this study uses panel data from 2017-2021. Where the results show that fiscal decentralization has a relationship with unemployment, but on the other hand, the level of civility and regional dependence to reduce unemployment has a negative impact, but the allocation of APBD funds is by existing regulations but still needs supervision from the central government and the area itself. Each region should seek to increase investment to reduce unemployment so that it can create jobs.
Loan Management Effectiveness and Compliance in the Jakarta Provincial Government Hamdani; Yonnedi, Efa
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1117

Abstract

Research Originality — Empirical studies on regional loan management remain limited, particularly in contexts where local governments operate without central fiscal transfers. Jakarta’s unique case of maintaining budget surpluses while utilizing loans provides novel insights that contribute to the limited literature on loan management in developing countries. Research objectives — This research examines the effectiveness of loan utilization in Jakarta, which is unique among regional governments for operating without general allocation fund (DAU) transfers until 2023 and for consistently maintaining a budget surplus despite taking loans. Research Methods — A desk-based qualitative analysis was conducted using audited financial statements (LKPD) from 2015 to 2022, along with the unaudited 2023 budget realization report (LRA). Seven performance indicators were applied to rigorously assess the effectiveness of loan utilization. Empirical Result — The findings indicate inadequate loan performance. Jakarta only required loans in 2019, while the 2018 deficit could still be covered by net financing without borrowing. Moreover, of the six budget-year loans, three failed to comply with the provisions of Government Regulation Number 56 of 2018. Implications — The study recommends a rigorous examination of regional cash availability, based on the remaining budget calculation (SiLPA) or year-end cash balance, prior to loan issuance. The findings also highlight the importance of prognosis analysis of local cash in loan decisions, providing a theoretical contribution to public financial management and informing potential policy reforms in loan evaluation by the Ministry of Home Affairs and the Ministry of Finance.
VOLATILITAS HARGA SAHAM PASAR MODAL INDONESIA: STUDI PADA INDEKS LQ45 PERIODE 30 DESEMBER 2011-30 JUNI 2014 Wulansari, Winda; Yonnedi, Efa
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 1 (2015): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.8

Abstract

Penelitian ini bertujuan mempelajari volatilitas dari harga saham di Bursa Efek Indonesia khususnya pada Indeks LQ45. Sampel penelitian ini adalah harga penutupan LQ45 dari 30 Desember 2011 sampai dengan 30 Juni 2014, dengan jumlah sebanyak 610 observasi. Penelitian ini menggunakan model ARCH/GARCH untuk memodelkan volatilitas dan menggunakan uji granger kausalitas untuk melihat pengaruh lag (return) LQ45 terhadap volatilitas LQ45. Penelitian ini menemukan bahwa terdapat fenomena volatility clustering pada indeks LQ45, GARCH (1,1) sebagai model yang baik untuk menggambarkan pergerakan volatilitas dari Indeks LQ45 dan return LQ45 granger cause volatilitas LQ45. Penemuan ini dapat digunakan investor sebagai salah satu pertimbangan dalam pengambilan keputusan investasi.
Co-Authors Diva, Mutiara Izzati Hamdani Hamdani HANDRA, HEFRIZAL Harahap, Toharuddin Mendra, Haris Niki Lukviarman, Niki Rida Rahim Sri Maryanti Tanjung, Abdi Variyetmi Wira Wulansari, Winda Yuskar .