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All Journal Jurnal Bisnis dan Manajemen JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting Research Horizon Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Management and Accounting Studia Ekonomika
Andi Chairil Furqan
Faculty Of Economics And Business, Tadulako University, Palu, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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CASHLESS REVOLUTION: THE IMPACT ON REGIONAL ECONOMIC GROWTH Abdilah, Mohamad; Andi Chairil Furqan; Dita Indriyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.53700

Abstract

ABSTRACTThis study aims to examine the impact of non-cash payment systems on regional economic growth at the district and city levels in Indonesia. The variables analyzed include the transaction value of electronic money (e-money), ATM/debit cards, and credit cards. A quantitative approach was employed using secondary data from 984 districts and cities across Indonesia for the period 2020-2021, selected through purposive sampling. The data were evaluated using multiple linear regression analysis, which revealed that digital transactions particularly those using e-money and ATM/debit cards have a positive and significant influence on regional economic growth. In contrast, credit card usage was found to have no significant effect. These findings suggest that certain types of digital payment instruments can effectively stimulate local economic activity. Accordingly, local governments and regulators are encouraged to expand digital infrastructure and enhance financial literacy, with a particular focus on promoting inclusive and accessible non-cash payment tools such as e-money and debit cards. This research underscores the importance of adopting a region-based approach in designing economic digitalization policies and recommends that future studies explore the roles of social, cultural, and technological readiness factors in supporting the success of payment system transformation moving forward.Keywords: Economic growth; Non-cash payment systems; Electronic money; ATM/Debit cards; Credit cards ABSTRAKPenelitian ini bertujuan untuk mengkaji dampak sistem pembayaran nontunai terhadap pertumbuhan ekonomi regional di tingkat kabupaten dan kota di Indonesia. Variabel yang dianalisis meliputi nilai transaksi uang elektronik (e-money), kartu ATM/debit, dan kartu kredit. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder dari 984 kabupaten dan kota di seluruh Indonesia untuk periode 2020-2021, yang dipilih secara purposive sampling. Data tersebut dievaluasi menggunakan analisis regresi linier berganda, yang mengungkapkan bahwa transaksi digital khususnya yang menggunakan e-money dan kartu ATM/debit memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi regional. Sebaliknya, penggunaan kartu kredit ditemukan tidak memiliki pengaruh yang signifikan. Temuan ini menunjukkan bahwa jenis instrumen pembayaran digital tertentu dapat secara efektif merangsang aktivitas ekonomi lokal. Oleh karena itu, pemerintah daerah dan regulator didorong untuk memperluas infrastruktur digital dan meningkatkan literasi keuangan, dengan fokus khusus pada promosi alat pembayaran nontunai yang inklusif dan mudah diakses seperti e-money dan kartu debit. Penelitian ini menggarisbawahi pentingnya mengadopsi pendekatan berbasis kawasan dalam merancang kebijakan digitalisasi ekonomi dan merekomendasikan agar studi masa depan mengeksplorasi peran faktor kesiapan sosial, budaya, dan teknologi dalam mendukung keberhasilan transformasi sistem pembayaran ke depannya.Kata Kunci: Pertumbuhan ekonomi; Sistem pembayaran non-tunai; Uang elektronik; Kartu ATM/Debit; Kartu Kredit
The Influence of Corruption Control, Financial Reporting Quality, and Local Own-Source Revenue on Achieving SDG 1 Firdiansyah, Mimin Alga; Andi Chairil Furqan; Femilia Zahra; Muhammad Ikbal Abdullah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2800

Abstract

Access to basic sanitation services represents a critical component in the achievement of the Sustainable Development Goals (SDGs), particularly Target 1.4.1, which emphasizes the necessity of providing essential services to all segments of the population without discrimination. Although national statistics indicate a gradual improvement in access, significant disparities persist at the subnational level, highlighting challenges in local fiscal governance. This study aims to analyze the simultaneous influence of Corruption Control (CC, measured using the Corruption Control Effectiveness Index (CCEI), Financial Report Quality (QFR, measured through audit opinions), and Local Own-Source Revenue (LOSR) on access to basic sanitation services. Employing a quantitative approach through a multiple linear regression model, this research utilizes panel data from 495 local governments across Indonesia over the period 2021–2022. The empirical results reveal that all three independent variables CC, QFR, and (LOSR) exert a positive and statistically significant effect on the expansion of sanitation service coverage. These findings underscore the relevance of the good governance framework in the context of public financial management at the local level. The study concludes that strengthening fiscal integrity, enhancing financial transparency, and promoting fiscal autonomy are key strategies to accelerate equitable and sustainable access to sanitation services. Furthermore, the results suggest that improvements in local institutional quality and capacity can play a vital role in advancing inclusive development. Future research is recommended to incorporate additional indicators under SDG Target 1.4.1, such as access to safe drinking water, adequate housing, and productive assets, to generate a more comprehensive understanding of local development dynamics.
The Role of The Human Development Index in Improving The Effectiveness of Social Budget to Achieve Sustainable Development Goals 11 Amanda Bulan Junia Baginda; Andi Chairil Furqan; Selmita Paranoan
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1242

Abstract

This study utilizes secondary data from 532 provincial, district, and city governments in Indonesia from 2021 to 2022, with a total of 1,064 observations. Data sources come from the Ministry of Finance, Statistics Indonesia (BPS), and Bappenas. The analysis results indicate that the social function budget has not had a significant direct impact on reducing the proportion of the population living in inadequate housing. However, when the interaction with the HDI is taken into account, the effect of the social function budget on the achievement of SDG 11 becomes significant and positive. These findings indicate that the quality of human development plays a crucial role in increasing the effectiveness of social budget utilization. Therefore, this study recommends integrating social budget policies and strategies to improve the HDI so that the development of adequate cities and human settlements can be achieved sustainably. Regional governments are expected to develop inclusive budget plans and encourage investment in the education, health, and community economic sectors to increase the success of social programs in supporting the achievement of the SDGs.
Co-Authors Abdilah Rifa'i Latif Abdilah, Mohamad Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal ` Abdullah, Muhammad Ikbal Amanda Bulan Junia Baginda Andi Ainil Mufidah Tanra Andi Mattulada Betty Betty Dewa Made Adi Dharma Dian Safitri Pantja Koesoemasari Dita Indriyani Dwi Farradilla Fathia Fathia Femilia Zahra Femilia Zahra Fikry Karim Firdiansyah, Mimin Alga Indah Lestari Khairunnisa Kahar Lanaan, Asyraf Muzhaffar Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Masruddin Megawati Megawati Meldawati, Lucyana Misnawati Misnawati Moh Noviar Lawasa Muh Darma Halwi Muhamad Iqbal Muhammad Bakri Muhammad Din Muhammad Din Muhammad Din Muhammad Dzulkifli Muhammad Ikbal Abdullah Muhammad Nur Afiat Muliati Muliati Muliati Nina Yusnita Yamin Nina Yustina Nina Yustina Yasmin NUR FADILLAH Nurdin, Jurana Nurfarizha Fazhirawati Nurhaniva A Rahayu Indriasari Rahayu Indriasari Rahayu Indrisari Rahma Masdar Rasyid Muhammad Hartoyo Saud, Siti Faradila S. Selmita Paranoan Selmita Paranoan Stesya Orhizha Anandita Stevin David Syamsu Rijal Tanra, Andi Ainil Mufidah Totanan, Chalarce Wa Jana Wahyudin Hasyim Yopi Loves