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All Journal BISMA (Bisma dan Manajemen) Jurnal Ekonomi Modernisasi DIRASAT Jurnal Manajemen & Pendidikan Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Pendidikan Ekonomi & Bisnis SINERGI: Jurnal Ilmiah Ilmu Manajemen JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi BAREKENG: Jurnal Ilmu Matematika dan Terapan The Spirit of Society Journal : International Journal of Society Development and Engagement IJEBD (International Journal Of Entrepreneurship And Business Development) EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya IJIEEB : International Journal of Integrated Education, Engineering and Business Proceeding of World Conference Jurnal Ilmiah Tata Sejuta STIA Mataram JURNAL EKONOMI (JE) Jurnal Terapan Manajemen dan Bisnis BISMA (Bisnis dan Manajemen) Journal of International Conference Proceedings Advances in Human Resource Management Research Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis Atestasi : Jurnal Ilmiah Akuntansi
Arasy Alimudin
Unknown Affiliation
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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Government Debt, Budget Deficits, and Fiscal Sustainability in Indonesia Gema Merdeka Goeyardi; Arasy Alimudin; Yulianah Yulianah
Advances in Taxation Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.1165

Abstract

Purpose: This study examines how Indonesia’s budget-deficit financing and government-debt structure relate to fiscal-space risks and long-term fiscal sustainability. Research Design and Methodology: A qualitative descriptive-analytical design was applied to documentary evidence identified in the study, including the State Finance Law, Financial Notes and Draft State Budget documents, Central Government Financial Reports, Indonesian External Debt Statistics, and publications of relevant public institutions, supported by scholarly literature. Documents were compared thematically around deficit management, debt instruments, fiscal risks, and governance responses. Findings and Discussion: The qualitative document-based design does not estimate causal effects or a formal debt-sustainability path. Policy implications emphasize revenue strengthening, expenditure efficiency, prudent portfolio management, and transparent allocation of borrowing to productivity-enhancing uses. Implications: The study integrates debt composition, fiscal-space constraints, and governance into a single policy-oriented interpretation of Indonesian fiscal sustainability.
Financial Reporting Compliance and Fiscal Accountability under Government Regulation No. 12/2019: Evidence from Malang City, Indonesia Gema Merdeka Goeyardi; Arasy Alimudin; Yulianah Yulianah
Advances in Taxation Research Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i1.1167

Abstract

Purpose: This study evaluates documented Malang City financial-reporting compliance under Government Regulation No. 12/2019 and clarifies the interpretation of statutory timeliness, audit outcomes, and fiscal accountability. Research Method: A qualitative documentary case study examined the regulation and implementing framework, a public Malang City submission record, and BPK East Java audit-result records. Evidence was mapped to legal requirements and interpreted descriptively; no compliance index or undocumented interview evidence was used. Results and Discussion: Article 191 requires internal review and submission to BPK within three months after year-end. The FY2022 unaudited LKPD was submitted on 27 March 2023, demonstrating timeliness for that verified cycle. BPK records show WTP opinions for FY2021–FY2024. WTP is treated as assurance on fair presentation, not proof of complete regulatory compliance or absence of weaknesses. Implications: Documentary evidence verifies one submission cycle; the single-city design does not support broad generalization or causal claims. The findings support stronger public evidence trails for fiscal reporting accountability. Originality: The study separates procedural timeliness from audit assurance, offering a bounded interpretation of post-2019 local fiscal reporting compliance.
Dynamics of External Borrowing and Fiscal Vulnerability in Indonesia Gema Merdeka Goeyardi; Agus Sukoco; Arasy Alimudin
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 1 (2026): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i1.1156

Abstract

Purpose: This study examines shifts in Indonesia’s external borrowing during 2021–2025 and the macro-fiscal and governance channels through which debt composition may create fiscal vulnerability. Research Method: A descriptive qualitative secondary-data design combines year-end external-debt statistics from Bank Indonesia with a focused review of scholarly and institutional sources. Analysis covers debt composition, the external-debt-to-GDP ratio, exchange-rate exposure, refinancing pressure, fiscal space, domestic revenue capacity, and debt governance. Results and Discussion: Total external debt declined in 2022 and then increased to USD 431.7 billion in 2025. From 2021 to 2025, public-sector external debt rose from USD 209.2 billion to USD 238.9 billion, while private-sector external debt fell from USD 205.9 billion to USD 192.8 billion. The external-debt-to-GDP ratio declined from 35.0% to 29.9%. Fiscal vulnerability operates principally through currency exposure, debt-service and refinancing pressure, constrained fiscal space, and governance quality. Implications: The study relies on secondary evidence and does not estimate causal effects. Policy implications emphasize prudent borrowing, productive allocation, currency-risk management, domestic revenue capacity, and transparent debt governance. Originality: The study integrates debt composition, macro-fiscal exposure, governance, and fiscal resilience in a qualitative assessment of Indonesia’s recent external-borrowing dynamics.
Co-Authors Achmad Zakki Falani Adityawarman M Kouwagam Agus Dwi Sasono Agus Sukoco Agus Sukoco Agus Sukoco Alexander Machicky Mayestino Amin Mahmudi Anggreani, Kamellia Nety Ani Wulandari Ani Wulandari Ani Wulandari Ani Wulandari Ani Wulandari Ani Wulandari Arbi Illyasa Arof, Hamzah Arthur Daniel Limantara, Arthur Daniel Asrul Ramadhanni Asy’ari, Vaizal Dahlia Septian Damarsari Ratnasahara Elisabeth Damarsari Ratnasahara Elisabeth Damayanti, Elok David Martin Denik Wahyu Nilasari Dessy Rahayu Ramadhasari Dina Novita Elisabeth, Damarsari Ratnasahara Elok Damayanti Elsa H.M Manuhutu Farah Nurmalia Damayanti Gema Merdeka Goeyardi i putu - artaya I Putu Artaya Iwan Sutrisna Joko Suyono Kamisutara, Made M. Ikhsan Setiawan Moh Husnan Moh. Saleh Muh. Barid Nizaruddin Wajdi Muhammad Faiz Athoillah Novi Darmayanti Novi Darmayanti Partomi Simangunsong Rheina Rizky Putri Indrianto Rusdianto Sesung Saputra, Prastya Harys Setiawan, Eman Siti Yunqanzun Sri Wiwoho Mudjanarko, Sri Wiwoho Sugiono Sugiono Sukaris Suyono, Joko T. Ade, Reswanda Teguh Herlambang Winarto Poernomo Wiranto, Triadi Yulianah Yulianah Yusril Asril Nasir Yusuf Siswanto