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Atichasari, Anna Sofia
Universitas Islam Syekh - Yusuf, Tangerang
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kebijakan Fiskal dan Dampaknya Terhadap Stabilitas Ekonomi Makro Umi Kulsum; Anna Sofia Atichasari
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1456

Abstract

Penelitian ini menganalisis kebijakan fiskal Indonesia dan dampaknya terhadap stabilitas ekonomi makro periode 2022-2024. Studi sebelumnya umumnya bersifat parsial dan belum mengintegrasikan kinerja APBN terkini dengan indikator makroekonomi secara komprehensif dalam konteks ketidakpastian global. Penelitian ini mengisi kesenjangan tersebut dengan menganalisis secara simultan hubungan kebijakan fiskal dan stabilitas makro. APBN 2024 dirancang dengan defisit 2,29% dari PDB atau senilai Rp 522,8 triliun, dengan belanja negara Rp 3.325,1 triliun dan pendapatan negara Rp 2.802,3 triliun. Realisasi defisit hingga November 2024 mencapai Rp 401,8 triliun atau 1,81% dari PDB, lebih rendah dari target yang ditetapkan. Rasio utang pemerintah terkendali pada level 39,36% dari PDB, jauh di bawah batas aman 60%. Inflasi berhasil dikendalikan pada level 1,57% sepanjang 2024, berada dalam rentang sasaran 2,5%±1%. Pertumbuhan ekonomi mencapai 5,1% pada 2024, didukung oleh konsumsi rumah tangga sebesar 4,9% dan investasi 4,6%. Metode penelitian menggunakan pendekatan kualitatif dengan analisis data sekunder dari Kemenkeu, BPS, dan lembaga terkait. Hasil menunjukkan kebijakan fiskal berperan efektif sebagai stabilisator ekonomi makro melalui fungsi alokasi, distribusi, dan stabilisasi. Kesimpulan menunjukkan kebijakan fiskal yang prudent dan terukur berhasil menjaga stabilitas makroekonomi Indonesia di tengah ketidakpastian global.   This research analyzes Indonesia's fiscal policy and its impact on macroeconomic stability for the period 2022-2024. Previous studies are generally partial in nature and have not comprehensively integrated the latest state budget (APBN) performance with macroeconomic indicators in the context of global uncertainty. This study addresses this gap by simultaneously analyzing the relationship between fiscal policy and macroeconomic stability. The 2024 State Budget was designed with a deficit of 2.29% of GDP worth Rp 522.8 trillion, with government expenditures of Rp 3,325.1 trillion and state revenues of Rp 2,802.3 trillion. The actual deficit until November 2024 reached Rp 401.8 trillion or 1.81% of GDP, lower than the set target. Government debt ratio is controlled at 39.36% of GDP, far below the safe limit of 60%. Inflation was successfully controlled at 1.57% throughout 2024, within the target range of 2.5%±1%. Economic growth reached 5.1% in 2024, supported by household consumption of 4.9% and investment of 4.6%. Research methodology uses a qualitative approach with secondary data analysis from Ministry of Finance, BPS, and related institutions. Results show fiscal policy plays an effective role as macroeconomic stabilizer through allocation, distribution, and stabilization functions. The conclusion shows prudent and measured fiscal policy successfully maintains Indonesia's macroeconomic stability amid global uncertainties.  
Analisis Peminatan Brevet Pajak Dengan Pilihan Berkarir Dibidang Perpajakan Sebagai Variabel Mediasi Ristiyana, Rida; Atichasari, Anna Sofia; Herdiyanti, Nadya Dwi; Zainuddin, Zain
PELITA JURNAL PENELITIAN DAN KARYA ILMIAH Vol 26 No 1 (2026): Pelita : Jurnal Penelitian dan Karya Ilmiah [Januari - Juni]
Publisher : UNIVERSITAS ISLAM SYEKH - YUSUF TANGERANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/pelita.v26i1.7423

Abstract

This study aims to determine the influence of the variables of career motivation, quality motivation, knowledge motivation and perception of education costs on tax brevet specialization with career choice in taxation as an intervening variable. The type of research is quantitative research using primary data through questionnaires. The research population is s1 accounting students in semesters 6 and 8 at Tangerang City University.  The sampling technique used purposive sampling, with a sample of 100 respondents. The data analysis method uses partial least square using smartpls 3.0 software. The results of the study simultaneously career motivation, quality motivation, knowledge motivation and perception of education costs have an effect on tax brevet specialization. The results of the study were partially career motivation and knowledge motivation had a positive and significant effect on career choices in the field of taxation, while quality motivation and perception of education costs had no effect on career choices in the field of taxation then partially quality motivation, perception of education costs and career choices in the field of taxation had a positive and significant effect on the tax brevet specialization, while career motivation and knowledge motivation had no effect on the tax brevet specialization. The results of the mediation effect test showed that career choice in the field of taxation could mediate and strengthen career motivation and knowledge motivation for tax brevet specialization, and career choice in taxation could not mediate quality motivation and perception of education costs for tax brevet specialization.
Co-Authors Ahmad Bukhori Chintya Mega Pratiwi Dahliana Dahliana Dhahana, Sat Yudha Dongoran, Parindungan Dongoran, Parindungan Erwindiawan, Erwindiawan Eso Hernawan Gea, Lisnaria Handayani, Sri Herdiyanti, Nadya Dwi Indriani, Ridha Ng Husin Ni’matullah Ni’matullah Nurul Masysharoh Rida Ristiyana Rizki Abdullah Rosna Agustina Safitriawati, Tita Sahrul, Veira Sylvia Santi Santi Sari, Gaziela Eka Sat Yudha Dhahana Sugeng Lubar Prastowo Sutarjo Sutarjo Suwandi, Laudya Putri Umi Kulsum Umi Kulsum Willi Fatimaleha Yetmi, Yosi Safri Zainuddin, Zain Zhafirah, Fellia Helsya