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Kebijakan Open Government di Tingkat Daerah: Studi Eksploratif terhadap Transparansi Keuangan dan Keterlibatan Warga Rodiyah Ahla Samar; Vika Annisa Qurrata; Thomas Soseco
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1450

Abstract

Kebijakan Open Government di tingkat daerah menjadi salah satu pilar penting dalam mewujudkan tata kelola pemerintahan yang transparan, akuntabel, serta partisipatif. Penelitian ini bertujuan mengeksplorasi implementasi Open Government pada pemerintah daerah melalui tiga dimensi utama: transparansi informasi publik, keterlibatan warga, serta pemanfaatan teknologi digital sebagai infrastruktur pendukung. Menggunakan pendekatan kualitatif dengan desain studi eksploratif, penelitian ini menelusuri regulasi formal, praktik digitalisasi, dan persepsi publik yang membentuk dinamika keterbukaan di daerah. Hasil kajian literatur menunjukkan bahwa kapasitas fiskal, otonomi daerah, dan aktivitas ekonomi lokal menjadi determinan penting dalam meningkatkan transparansi, sementara faktor demografis seperti rasio penduduk lanjut usia dapat memperlambat penerapan digitalisasi. Digitalisasi, terutama melalui portal e-budgeting dan sistem informasi pemerintahan seperti SIPD, terbukti meningkatkan akses warga terhadap data publik serta memperkuat akuntabilitas. Namun, efektivitas partisipasi publik masih dihambat oleh forum musyawarah yang belum inklusif dan belum sepenuhnya dirancang sebagai ruang deliberatif. Kesenjangan antara desain regulatif dan praktik di lapangan menunjukkan perlunya reformasi mekanisme partisipatif yang lebih terbuka, representatif, dan berbasis teknologi. Penelitian ini menegaskan bahwa keberhasilan Open Government mensyaratkan integrasi yang harmonis antara regulasi yang jelas, kapasitas kelembagaan, kualitas teknologi informasi, serta pelibatan warga yang bermakna. Temuan ini diharapkan menjadi dasar bagi perumusan model implementasi Open Government yang adaptif terhadap konteks daerah serta mampu memperkuat kepercayaan publik dalam jangka panjang.
The Cognitive Bridge: Analyzing The Mediating Role Of Psychological Well-Being On The Impact of Free Nutritious Meals on Student Learning Outcomes Lily Anisetiawan; Vika Annisa Qurrata; Thomas Sosecco
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1451

Abstract

This study aims to analyze the effect of the Free Nutritious Meals Program (FNMP) on Student Learning Outcomes (SLO) with Psychological Well-being (PWB) as a mediating variable. The background of this research is driven by the increasing implementation of nutritious food programs in schools, but their effectiveness in improving student learning outcomes still shows variation and does not have consistent conclusions in scientific studies. A quantitative approach with an explanatory survey design was used in this research, involving 108 grade XII students from SMK Negeri 3 Balikpapan as the sample. The research instrument was a Likert scale questionnaire, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that FNMP had a positive and significant effect on PWB, and PWB had a significant effect on SLO. Additionally, it was found that FNMP does not directly increase SLO significantly without the involvement of psychological well-being factors. This finding confirms that PWB plays a full mediating role in the relationship between FNMP and SLO. The better the implementation of FNMP, the higher the level of students' psychological well-being, which ultimately improves their learning outcomes. This study concludes that FNMP should not only be understood as a nutritional intervention, but also as a psychological intervention that focuses on improving students' emotional well-being in order to optimize its academic impact. Practically speaking, schools and policymakers are advised to integrate free meal programs with strategies that support students' psychological well-being.
Integrating Madurese Indigenous Philosophy Into Sustainable Business Framework: A Model For Warung Madura Resilience Abdul Azis; Vika Annisa Qurrata; Thomas Sosecco
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1461

Abstract

This study examines the influence of Madurese ethnic philosophy on the business sustainability of Madura stalls, emphasizing cultural values as strategic capital that strengthens resilience. Core cultural principles including tretan dhibi’ (based solidarity), honesty, perseverance, and a strong work ethic shape management practices, trust mechanisms, and social networks that enhance competitive advantage. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), with 257 Madurese stall owners selected through the Slovin formula. The results of the outer model indicate that all indicators meet the required validity and reliability criteria. The inner model reveals an R² value of 0.337, indicating that Madurese ethnic philosophy significantly contributes 33.7% to business sustainability. These findings demonstrate that Madurese philosophy serves not only as a moral guideline but also as a form of social capital that facilitates supply stability, operational efficiency, trust-based networks, and the psychological resilience of business owners. The study underscores that local wisdom functions as a strategic asset in strengthening the sustainability of microenterprises and must be integrated with modern innovation to maintain competitiveness in an evolving market landscape.
Role Of Mediating Consumption Behavior in The Influence of Saving Behavior on Financial Management Ability Among Generation Z Student in Malang City Adhitya Maulana Sahputra; Thomas Sosecco; Vika Annisa Qurrata
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1480

Abstract

This study aims to analyze the mediating role of consumption behavior in the relationship between saving behavior and financial management ability among Generation Z students in Malang City. The research is grounded in the Theory of Planned Behavior, which emphasizes the role of intention and self-control in shaping financial decision-making. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The sample consisted of 200 university students aged 18–25 years who have experience using financial technology (fintech) platforms and personal saving activities. The measurement model results show that all constructs meet reliability and validity criteria, with outer loadings above 0.70 and AVE values exceeding 0.50. The structural model findings indicate that saving behavior has a positive and significant effect on consumption behavior (T = 3.303; p = 0.001), and consumption behavior has a significant effect on financial management ability (T = 2.918; p = 0.004). Furthermore, consumption behavior mediates the relationship between saving behavior and financial management ability (T = 3.244; p = 0.001), confirming its crucial role in strengthening the effect of saving discipline on financial outcomes. The R² values of 0.146 for financial management ability and 0.191 for consumption behavior suggest a moderate explanatory level that remains acceptable in behavioral and social science studies. The findings conclude that consistent saving and rational consumption behavior enhance financial management ability among students. Therefore, universities and policymakers should promote behavioral-based financial education programs that integrate saving discipline and consumption awareness to improve students’ financial resilience in the digital financial era.