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PENGARUH KONSUMSI MASYARAKAT DAN PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI KALIMANTAN BARAT Firdaus Budhy Saputro; Musa Hubeis; Machfud Sidik; Heru Subiyantoro
JABE (Journal of Applied Business and Economic) Vol 9, No 2 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v9i2.15061

Penelitian ini dilakukan untuk mengetahui pengaruh konsumsi masyarakat dan pengeluaran pemerintah terhadap pertumbuhan ekonomi. Baik konsumsi publik maupun belanja pemerintah memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Konsumsi masyarakat cukup dinamis, terutama di pengaruhi oleh efek pamer internasional, gaya hidup mewah dan kemampuan daya beli masyarakat. Sebagian besar pendapatan orang digunakan untuk membeli barang-barang yang mereka butuhkan, daripada berinvestasi dalam hal-hal yang mungkin membuat mereka lebih sejahtera di masa depan. Pengeluaran pemerintah dalam bentuk investasi pembangunan fisik sebaiknya dilakukan secara menyeluruh dan serentak agar manfaatnya dapat dirasakan oleh masyarakat dengan tujuan pemerataan pembangunan ekonomi. Data yang digunakan dalam penelitan ini adalah data sekunder yang diambil dari badan pusat statistik yang sudah ada sebelum penelitian ini dilakukan. Metode yang digunakan dalam penelitian ini adalah metode regresi data panel. Data panel adalah pendekatan umum untuk analisis data karena memungkinkan kombinasi data deret waktu dan data penampang, yang dapat memberikan pemahaman data yang lebih baik. Penelitian ini merekomendasikan agar sebagian pendapatan sebaiknya digunakan untuk investasi yang produktif untuk memproduksi barang dan jasa yang layak diperdagangkan secara komersial. Alokasikan sebagian pendapatan untuk ditabung agar terjadi akumulasi modal pada sektor rumah tangga yang kemudian diinvestasikan untuk mendapatkan keuntungan

PENGARUH MEKANISME BONUS DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING Ferry Noldy Langelo; Heru Subiyantoro
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 12, No 1 (2023): KOMPLEKSITAS EDISI JUNI 2023
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol12no1.332

Pricing practices of foreign companies in Indonesia have cost the country trillions of rupiah. This transfer pricing practice is carried out with the aim of outsmarting the amount of profit so that tax payments and dividend distribution are reduced. Second, inflating profits to polish (window-dressing) financial reports, besides that foreign companies take advantage of fiscal facilities, such as tax reductions (tax allowances), to avoid paying taxes after the tax allowance expires, transfer pricing practices are still being carried out in Indonesia Research This study aims to analyze the influence, mechanism bonuses, and audit quality on transfer pricing decisions. The sampling technique used is purposive sampling method. The type of data collected is primary data by collecting data through observation and interviews. Methods of data analysis using descriptive statistical analysis and linear logistic analysis. The results of this study indicate that the bonus mechanism variable and audit quality variable have a positive and significant effect on transfer pricing decisions.Praktek transfer pricing perusahaan asing di Indonesia telah merugikan negara triliunan rupiah, praktek transfer pricing ini dilakukan dengan tujuan diantaranya mengakali jumlah profit sehingga pembayaran pajak dan pembagian dividen menjadi rendah. Kedua, menggelembungkan profit untuk memoles (window-dressing) laporan keuangan, selain itu para perusahaan asing tersebut memanfaatkan fasilitas fiskal, seperti pengurangan pajak (tax allowance), untuk menghindari pembayaran pajak usai masa tax allowance habis, praktik transfer pricing masih dilakukan di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Jenis data yang dikumpulkan adalah data primer dengan pengumpulan data melalui observasi dan wawancara. Metode analisis data menggunakan analisis statistik deskriptif dan analisis linear logistik. Hasil penelitian ini adalah menunjukkan bahwa variabel mekanisme bonus, dan variabel kualitas audit berpengaruh positif dan signifikan terhadap keputusan transfer pricing.

PENGARUH SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH DAN DAMPAKNYA PADA PENYERAPAN TENAGA KERJA DI SETIAP KABUPATEN PROVINSI BALI TAHUN 2019 Masayu Endang Apriyanti; Heru Subiyantoro; Pudji Astuti
JABE (Journal of Applied Business and Economic) Vol 9, No 4 (2023): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v9i4.14995

This research aims to analyze tourism on locally generated revenue and impact on employment. The large selection of tourist attractions does not automatically create demand, without good management skills. The tourism industry has strong competitiveness and will be persistent in the face of any challenges, of course, by setting the best strategy for achieving maximum business goals. This research method is carried out quantitatively with cross-data and using SPSS 22 to process secondary data sourced from BPS, library, and literature studies. The targeted research output is the tourism industry can increase its competitiveness to higher quality and provides a strong attraction for tourist to visit. The results prove that tourism competitiveness affects regional revenues and impacts employment, and data statistics prove that the results of variable X have sig. = 0,021 < 0,05, F = 16,672, which means every increase of 1 unit variable X will increase the variable Y. Â While the results of variable Y to variable Z show the value of Sig. = 0.146 > 0.05 and F = 2,598 although they have a fairly good double correlation, the correlation is not strong, and the occurrence of insignificant results, is caused by other factors that were not examined in this study.

Impact of The Russia-Ukraine Invasion on Wheat Imports in Indonesia Implications on Economic G rowth in Indonesia Wali Akbar; Heru Subiyantoro
Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i12.872

This study uses secondary data by time series during period 2011 – 2021. The data was collected from various related sources such as literature books, journals and information from the internet. Sources of data that will be used in this study were obtained from relevant agencies, namely the Food and Agriculture Organization of the United Nations (FAO), the Indonesian Wheat Flour Producers Association (APTINDO), Bank Indonesia (BI), the Ministry of Trade of the Republic of Indonesia and the Central Statistics Agency. (BPS). Wheat consumption variable, rupiah exchange rate and wheat price simultaneously have a significant effect on foreign exchange reserves. With the impact of some of the variables above, Indonesia's wheat imports have increased so that full employment opportunities will be achieved and unemployment will decrease. The variable of wheat consumption partially has a significant and positive effect on imports of Indonesian. The exchange rate variable partially has a positive and significant and negative effect on Indonesian wheat imports. The international wheat price variable partially has a positive and significant effect on Indonesian wheat imports. Indonesian wheat import variable partially has a significant and positive effect on economic growth. The increase in Indonesian wheat imports indicates that economic growth will increase. Consumption of wheat flour, exchange rates and wheat prices have a significant effect on the volume of imports of wheat in Indonesia.

Efforts To Increase Economic Growth By Reducing The Poverty Rate of West Sumatra Province Heru Subiyantoro; Zaki Zaki
Jurnal Indonesia Sosial Sains Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i1.932

The Indonesian government realizes that national development is an effort to achieve the goal of a just and prosperous society. In line with this goal, various development activities have been directed toward regional development, in relatively underdeveloped areas. Regional development is carried out in an integrated and sustainable manner according to the priorities and needs of each region with national development goals and targets that have been determined through long-term and short-term development. In reducing the number of poor people, the main thing that must be done for growth is to choose a development strategy or instrument. This means that one of the main criteria for selecting the focus sector or mainstay sector for national development is effectiveness in reducing the number of poor people. Poverty is a problem faced by all countries in the world. Poverty is considered the inability to meet a minimum standard of living. Poverty is a complex problem, so it is hoped that the government can eradicate poverty in Indonesia. One effort to improve economic performance is by carrying out national development to be able to create jobs and organize a decent life to realize the welfare of the Indonesian population. The Indonesian government realizes that national development is one of the efforts to achieve the goals of a just and prosperous society. In line with this goal, various development activities have been directed toward regional development, in fairly underdeveloped areas. Regional development is carried out in an integrated and sustainable manner according to the priorities and needs of each region with national development goals and targets that have been determined through long-term and short-term development. The type of research used is qualitative research. This research method is non-doctrinal (normative empirical) legal research, namely research that examines field theories that are developed not based on doctrine, but laws that live and develop and apply in society. The type of research in this research is also called empirical juridical research, which in other words is a type of sociological legal research and can also be called field research, namely studying applicable legal provisions and what happens in reality in society. The results of the research are that an ever-growing population demands continuous economic development. All of this requires more investment. For developing countries, rapid population growth is an obstacle to economic development, because these countries have little capital. Other researchers state that population growth and labor force growth (which occurs several years after population growth) are traditionally considered the factors that increase economic growth

Effect Of The Tourism Sector On Economic Growth In Solo Raya, Central Java Province Katno Katno; Heru Subiyantoro
Journal Of Social Science (JoSS) Vol 3 No 7 (2024): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i7.340

This study expects to examine the impact of vacationer visits, lodging inhabitance rates, and unfamiliar direct speculation (FDI) on the monetary development of Solo Raya from 2013 to 2022. Financial development implies changes in the economy of a district. The exploration uses auxiliary information from 7 locale/urban communities, specifically Surakarta City, Boyolali Rule, Sukoharjo Regime, Karanganyar Rule, Wonogiri Regime, Sragen Rule, and Klaten Regime, handled through board information investigation utilizing the Decent Impact Model (FEM) technique. The consequences of this study show that, to some extent, the quantity of vacationers has a positive and huge relationship with monetary development, lodging inhabitance rates likewise have a positive and critical relationship with financial development, and FDI has a positive and critical relationship with monetary development. Simultaneously, the number of tourist visits, hotel occupancy rates, and FDI collectively influence Economic Growth in the Java Island Province from 2013 to 2022.

Efforts To Increase Economic Growth By Reducing The Poverty Rate of West Sumatra Province Heru Subiyantoro; Zaki Zaki
Jurnal Indonesia Sosial Sains Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i1.932

The Indonesian government realizes that national development is an effort to achieve the goal of a just and prosperous society. In line with this goal, various development activities have been directed toward regional development, in relatively underdeveloped areas. Regional development is carried out in an integrated and sustainable manner according to the priorities and needs of each region with national development goals and targets that have been determined through long-term and short-term development. In reducing the number of poor people, the main thing that must be done for growth is to choose a development strategy or instrument. This means that one of the main criteria for selecting the focus sector or mainstay sector for national development is effectiveness in reducing the number of poor people. Poverty is a problem faced by all countries in the world. Poverty is considered the inability to meet a minimum standard of living. Poverty is a complex problem, so it is hoped that the government can eradicate poverty in Indonesia. One effort to improve economic performance is by carrying out national development to be able to create jobs and organize a decent life to realize the welfare of the Indonesian population. The Indonesian government realizes that national development is one of the efforts to achieve the goals of a just and prosperous society. In line with this goal, various development activities have been directed toward regional development, in fairly underdeveloped areas. Regional development is carried out in an integrated and sustainable manner according to the priorities and needs of each region with national development goals and targets that have been determined through long-term and short-term development. The type of research used is qualitative research. This research method is non-doctrinal (normative empirical) legal research, namely research that examines field theories that are developed not based on doctrine, but laws that live and develop and apply in society. The type of research in this research is also called empirical juridical research, which in other words is a type of sociological legal research and can also be called field research, namely studying applicable legal provisions and what happens in reality in society. The results of the research are that an ever-growing population demands continuous economic development. All of this requires more investment. For developing countries, rapid population growth is an obstacle to economic development, because these countries have little capital. Other researchers state that population growth and labor force growth (which occurs several years after population growth) are traditionally considered the factors that increase economic growth

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