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EFFECTS OF FISCAL REDISTRIBUTION ON GENDER DEVELOPMENT IN INDONESIA: AN ANALYSIS OF THE CHARACTERISTICS OF FISCAL ACCEPTANCE Hardinandar, Fajrin; Muhammad Firmansyah; Rizky Amelia
Bina Ekonomi Vol. 28 No. 2 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i2.7328.155-164

Indonesia is still ranked 104th in the world in terms of gender development and is below other ASEAN countries namely Singapore, Malaysia, Viet Nam, and the Philippines. The purpose of this study is to analyze how fiscal redistribution influences gender development through different characteristics in each fiscal revenue with the GMM method. The results show that Gross Regional Domestic Product is influenced by Locally-Generated Revenue, General Allocation Fund, and Tax Sharing. While Specific Allocation Fund and Natural Resources Revenue Sharing worsen Gross Regional Domestic Product. But in the long run, all the effects that worsen Gross Regional Domestic Product are corrected and have an impact on increasing Gross Regional Domestic Product in Indonesia. Then Gender Development Index is influenced by Gross Regional Domestic Product, Locally-Generated Revenue, and General Allocation Fund, while the role of Specific Allocation Fund and Tax Sharing worsens Gender Development Index but in the long run, will increase and increase Gender Development Index. The different types of fiscal revenues also influence the Gender Development Index response as a consequence of the unique characteristics of each fiscal revenue variable. Our suggestion is that local tax sources paid to the center allocated through the balance fund need to consider gender aspects.

Penerapan Metode Deduktif dan Induktif dalam Manajemen Marnis Wanji; Muhammad Firmansyah; Devira Restika Salsa Bila Gulo; Zaini Nurasa Azzahra; Siti Mujiatun
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 2 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i2.990

This article discusses the application of deductive and inductive methods in management, which are relevant in facing modern business challenges. Deductive methods, which move from general principles to specific cases, are used to confirm decisions based on established theories, whereas inductive methods, which move from specific observations to generalizations, allow the formation of new theories based on empirical data. These two methods have complementary advantages and disadvantages; deductive excels in efficiency and systematic logic, but is limited to initial premises, while inductive offers flexibility in understanding complex situations, although it risks producing less valid generalizations. The integration of deductive and inductive methods can provide a holistic approach, helping organizations make decisions that are evidence-based, adaptive, and relevant to specific contexts

Pengaruh Aroma Terapi Lavender Terhadap Kualitas Tidur Pada Lansia Nur Shadrina, Nadhilah; Nadhilah Nur Shadrina; Aulia Rahayu Nur Fadila; Evi Nurhayati; Muhammad Firmansyah; Ummi Malika Balqis
Jurnal Ilmiah Kesehatan Pernus Vol. 2 No. 2 (2024): Volume 2 No. 2 Tahun 2024
Publisher : STIKES Permata Nusantara Cianjur

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

Summary One of the main characteristics of human aging is a decline. in terms of mental, social, psychological, physical, and physiological processes Roughly 40 to 50 percent of elderly people suffer from sleep disorders, and most of them are predisposed to them because of a number of factors, including the fact that their sleep patterns change regularly. Method: A literature review of a few chosen papers was employed in this study. The participants discussed two main points regarding the effects of lavender aromatherapy: firstly, lavender scent improves sleep quality and reduces insomnia in the elderly

ANALISIS PROBLEMATIK INDUSTRI DARI JASA WARNET DENGAN METODE KONSTRUK SERVQUAL PARASURAMAN Muhammad Firmansyah
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.21

Internet cafes is a place which provides internet access infrastructure with a variety of connections and using computer as access device so that users can access the Internet and acquire services in the field of information technology. The purpose of this study is to find factors that exist in the service quality cafe business and know the dimensions of service quality are the most influential in the Internet service industry. The method used in the analysis is descriptive analysis Statistik, T test and regression analysis. With the object of a study internet cafes in Malang. From the results of research to know If construct originally by parasuraman etall initially 22 items consisting of 5 dimensions constituent, on a case study in the cafe reduced to 9 items, Gaps on Internet services as measured by the concept servqual. Produce a measure of quality service at the internet cafe. In this study the gaps in the service quality dimensions sequentially from the largest value to the smallest value is Assurance (-1.1115), Empathy (-1.0732), Responsiveness (-0.7834), Tangible (-0.1847) and Reliability (0.0191). Value of r = 1 = 100% means that the quality of service on Internet service can be described by the five constituent dimensionsthat is, empathy, reliability, assurance, responsiveness, and tangible. Standard error of estimate are at zero (0) proves that the regression model appropriate was used to predict the dependent variable or the quality of service.

ANALISIS PROBLEMATIK INDUSTRI DARI JASA WARNET DENGAN METODE KONSTRUK SERVQUAL PARASURAMAN Muhammad Firmansyah
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.21

Internet cafes is a place which provides internet access infrastructure with a variety of connections and using computer as access device so that users can access the Internet and acquire services in the field of information technology. The purpose of this study is to find factors that exist in the service quality cafe business and know the dimensions of service quality are the most influential in the Internet service industry. The method used in the analysis is descriptive analysis Statistik, T test and regression analysis. With the object of a study internet cafes in Malang. From the results of research to know If construct originally by parasuraman etall initially 22 items consisting of 5 dimensions constituent, on a case study in the cafe reduced to 9 items, Gaps on Internet services as measured by the concept servqual. Produce a measure of quality service at the internet cafe. In this study the gaps in the service quality dimensions sequentially from the largest value to the smallest value is Assurance (-1.1115), Empathy (-1.0732), Responsiveness (-0.7834), Tangible (-0.1847) and Reliability (0.0191). Value of r = 1 = 100% means that the quality of service on Internet service can be described by the five constituent dimensionsthat is, empathy, reliability, assurance, responsiveness, and tangible. Standard error of estimate are at zero (0) proves that the regression model appropriate was used to predict the dependent variable or the quality of service.

Filosofi Nilai Budaya Tradisional: Melalui Makanan yang Sedap yaitu Bolu Kemojo sebagai Ikon Khas Masyarakat Melayu Riau: Pengabdian Mis Junia; Cassey Fiernity Claresya; Muhammad Firmansyah; Laura Gita Putri Girsang; Ayu Andira Hasibuan; Dahlia Esvika; Amalia Husna; Sarintan Zahwa; Faturrahman Ananda Nur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1873

Traditional foods not only fulfill biological needs but also contain cultural values and local philosophy that reflect a community's identity. One of Riau's signature dishes rich in cultural significance is bolu kemojo. This study aims to examine the philosophy and cultural values contained in bolu kemojo as a representation of the local wisdom of the Riau Malay community. Using a descriptive qualitative approach, data was collected through literature studies and interviews with cultural figures and culinary micro, small, and medium enterprises (MSMEs) in Riau. The results show that bolu kemojo is not just a snack, but a symbol of simplicity, mutual cooperation, and respect for tradition. This dish is commonly served at traditional events, weddings, and to welcome guests of honor. The philosophy of the kemojo flower also holds spiritual significance and symbolizes beauty in Malay life. Thus, bolu kemojo serves as a medium for preserving cultural values that continue to live amidst modernization.

HUBUNGAN STATUS GIZI DAN KETERSEDIAAN VENTILASI RUMAH DENGAN KEJADIAN ISPA PADA ANAK 1-5 TAHUN Mukhlis; Muhammad Firmansyah
Jurnal Medicare Vol. 4 No. 3: JULY 2025
Publisher : Rena Cipta Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62354/jurnalmedicare.v4i3.223

Acute Respiratory Tract Infection or ISPA is an acute infection that attacks one or more parts of the respiratory tract starting from the nose to the alveoli, ISPA is one of the most common diseases suffered by children and toddlers. The purpose of this study was to determine the relationship between nutritional status and the availability of home ventilation with the incidence of ISPA in children aged 1-5 years. The design used in the study was descriptive analytic with a cross-sectional approach, namely a research approach that was carried out simulatively or carried out at the same time then processed and analyzed with the Sample taken in this study amounted to 51 samples, the sampling technique used was purposive sampling. The instrument used was an observation sheet regarding the relationship between nutritional status and the availability of home ventilation with the incidence of ISPA in children. The results of the study showed a relationship between nutritional status and the availability of home ventilation and the incidence of acute respiratory infections (ARI) in children aged 1-5 years. The criteria were 7 (13.7%), 24 (47.1%) undernourished, 15 (29.4%), and 5 (9.8%) overnourished. Furthermore, 17 (33.3%) had suboptimal ventilation and 34 (66.7%) had ideal ventilation.

EFFECTS OF FISCAL REDISTRIBUTION ON GENDER DEVELOPMENT IN INDONESIA: AN ANALYSIS OF THE CHARACTERISTICS OF FISCAL ACCEPTANCE Hardinandar, Fajrin; Muhammad Firmansyah; Rizky Amelia
Bina Ekonomi Vol. 28 No. 2 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i2.7328.155-164

Indonesia is still ranked 104th in the world in terms of gender development and is below other ASEAN countries namely Singapore, Malaysia, Viet Nam, and the Philippines. The purpose of this study is to analyze how fiscal redistribution influences gender development through different characteristics in each fiscal revenue with the GMM method. The results show that Gross Regional Domestic Product is influenced by Locally-Generated Revenue, General Allocation Fund, and Tax Sharing. While Specific Allocation Fund and Natural Resources Revenue Sharing worsen Gross Regional Domestic Product. But in the long run, all the effects that worsen Gross Regional Domestic Product are corrected and have an impact on increasing Gross Regional Domestic Product in Indonesia. Then Gender Development Index is influenced by Gross Regional Domestic Product, Locally-Generated Revenue, and General Allocation Fund, while the role of Specific Allocation Fund and Tax Sharing worsens Gender Development Index but in the long run, will increase and increase Gender Development Index. The different types of fiscal revenues also influence the Gender Development Index response as a consequence of the unique characteristics of each fiscal revenue variable. Our suggestion is that local tax sources paid to the center allocated through the balance fund need to consider gender aspects.

Pengaruh Rasio Fundamental (CR, DER, ROA, dan ROE) terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Teknologi yang Terdaftar di Bursa Efek Indonesia Muhammad Firmansyah; Nurpadila; Putra, Aditya Halim Perdana Kusuma
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/g1tnyj94

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), dan Return on Equity (ROE) terhadap nilai perusahaan pada perusahaan subsektor teknologi yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Teknik penentuan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 10 perusahaan sebagai sampel penelitian. Dengan periode pengamatan selama lima tahun, total observasi penelitian berjumlah 50 data. Analisis data menggunakan regresi linear berganda yang diolah dengan bantuan aplikasi Statistical Package for the Social Sciences (SPSS) versi 25. Hasil penelitian menunjukkan bahwa Current Ratio, Debt to Equity Ratio, Return on Assets, dan Return on Equity berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa kemampuan likuiditas, struktur permodalan, serta tingkat profitabilitas perusahaan menjadi faktor penting dalam meningkatkan persepsi pasar dan nilai perusahaan pada sektor teknologi di Bursa Efek Indonesia.

Kekaburan Yuridis Money Politics di Indonesia: Politik Berbiaya Tinggi, Ambiguitas Pertanggungjawaban, dan Agenda Reformasi Andi Muhfi Zandi; Dayanto; Alqadri Nur; Muhammad Firmansyah; Imran Eka Saputra
Sawerigading Law Journal Vol. 4 No. 2 (2025): September 2025 - Maret 2026
Publisher : Fakultas Hukum, Universitas Sawerigading Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62084/slj.v4i2.453

Praktik money politics di Indonesia berkelindan dengan politik berbiaya tinggi dan pola patronase-klientelisme, sehingga merusak integritas elektoral dan menurunkan kualitas demokrasi. Pada saat yang sama, uang juga merupakan komponen fungsional demokrasi untuk menopang partisipasi dan kompetisi, sehingga problem kuncinya terletak pada desain dan penegakan regulasi pembiayaan politik (political finance). Artikel ini bertujuan memetakan bentuk kekaburan yuridis dalam rezim larangan money politics, mengurai dampaknya terhadap efektivitas penegakan hukum, serta merumuskan agenda reformasi yang dapat diaudit. Penelitian menggunakan metode yuridis normatif (doctrinal) dengan pendekatan perundang-undangan dan konseptual, didukung telaah literatur serta analisis atas problem pembuktian dan batasan prosedural penanganan tindak pidana pemilu. Hasil analisis menunjukkan empat klaster kekaburan: (i) ketidakjelasan subjek hukum (calon, tim kampanye, perantara, dan/atau partai); (ii) cakupan objek dan stadium pemilihan yang tidak sepenuhnya mengunci variasi modus; (iii) keterbatasan temporal dan standar pembuktian yang tidak proporsional dengan kompleksitas praktik transaksional; serta (iv) ambiguitas kualifikasi delik antara tindak pidana pemilu dan tindak pidana korupsi. Kekaburan ini memproduksi ketidakpastian hukum, memicu disparitas penanganan, dan meningkatkan peluang impunitas. Artikel merekomendasikan penajaman norma (definisi, unsur, dan perluasan subjek), perbaikan arsitektur monitoring/pelaporan pembiayaan kampanye, penguatan pembuktian berbasis bukti elektronik dan jejak keuangan, perpanjangan waktu penanganan, serta opsi pembiayaan publik yang terukur.

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