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Persepsi Publik Terhadap Kebijakan Subsidi dan Pajak: Studi Literatur Sistematis Yusrina Arfah Lubis; Cindy Andriani; Indi Paska Simamora; Deslia Ningsih Sagala; Fahmi Ashari Sihaloho
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Instrumen kebijakan fiskal, khususnya subsidi dan perpajakan, merupakan alat utama pengelolaan keuangan negara yang berdampak langsung terhadap kesejahteraan masyarakat. Namun, efektivitasnya tidak semata-mata ditentukan oleh efisiensi ekonomi, melainkan juga oleh persepsi publik dan legitimasi sosial. Penelitian ini bertujuan untuk mensintesis secara sistematis temuan-temuan dari berbagai studi terdahulu mengenai persepsi publik terhadap kebijakan subsidi dan pajak menggunakan pendekatan Systematic Literature Review (SLR) dengan panduan kerangka PRISMA. Penelusuran literatur dilakukan pada basis data Google Scholar, Scopus, Web of Science, PubMed, Garuda, dan jurnal terakreditasi Sinta, dengan cakupan publikasi tahun 2018–2025. Sebanyak 14 artikel yang memenuhi kriteria inklusi dianalisis menggunakan sintesis naratif dan analisis tematik. Hasil penelitian mengidentifikasi empat faktor utama yang secara konsisten membentuk persepsi publik terhadap kebijakan fiskal, yaitu keadilan distributif, kepercayaan institusional kepada pemerintah, manfaat ekonomi yang dirasakan secara langsung, serta kualitas komunikasi dan informasi kebijakan. Temuan menunjukkan bahwa dukungan masyarakat terhadap reformasi subsidi meningkat ketika terdapat mekanisme kompensasi yang transparan, sementara kebijakan pajak mendapat penerimaan lebih tinggi apabila masyarakat mempersepsikan distribusi beban pajak yang adil dan merasakan manfaat nyata dari penerimaan pajak. Penelitian ini juga mengidentifikasi kesenjangan penelitian, di antaranya terbatasnya kajian yang mengintegrasikan subsidi dan pajak dalam satu kerangka analisis, minimnya studi dari negara berkembang, serta potensi analisis sentimen digital sebagai metodologi yang berkembang. Implikasi kebijakan menegaskan bahwa keberhasilan kebijakan fiskal tidak hanya bergantung pada rancangan teknis-ekonomis, tetapi juga pada kemampuan pemerintah dalam membangun kepercayaan publik, memastikan transparansi, dan berkomunikasi secara efektif dengan masyarakat.
Multivariate Analysis of Regional Economic Resilience Capacity Using PCA, Gaussian Mixture Model, and Random Forest Dian Septiana; Fanny Ramadhani; Sisti Nadia Amalia; Fahmi Ashari S. Sihaloho
Journal of Mathematics, Computations and Statistics Vol. 9 No. 2 (2026): Volume 09 Issue 02 (June 2026)
Publisher : Jurusan Matematika FMIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/Jmathcos12213

Abstract

Economic resilience capacity has become an important issue in regional development because socio-economic disparities influence the ability of regions to adapt to structural pressures and external disturbances. However, measuring regional resilience capacity remains challenging due to the multidimensional and interrelated nature of socio-economic indicators. This study analyses regional economic resilience capacity in North Sumatra using an integrated multivariate statistical and machine learning framework combining Principal Component Analysis (PCA), Gaussian Mixture Model (GMM), and Random Forest. PCA was employed to construct a composite Economic Resilience Capacity Index (ERCI) from socio-economic indicators, while GMM clustering was applied to identify regional typologies within the reduced dimensional space. The initial clustering estimation identified North Nias as an extreme singleton cluster, indicating the presence of an outlier observation. After excluding the outlier, the final GMM model selected a four-cluster spherical covariance structure based on the Bayesian Information Criterion (BIC). A comparison with K-means clustering produced different optimal grouping structures, indicating sensitivity to clustering assumptions and the complexity of regional socio-economic patterns. The first two principal components explained approximately 72% of the total variance, indicating adequate representation of the dominant socio-economic structure. The geographical distribution of clusters reveals substantial regional heterogeneity, where regions in the Nias area are concentrated within the low resilience capacity cluster, while urban and economically integrated regions form distinct growth-oriented clusters. Random Forest analysis indicates that unemployment and poverty related indicators are the most influential variables in distinguishing regional resilience typologies. Furthermore, the comparison between ERCI and GMM results shows that regions with relatively similar index values may still belong to different clusters, indicating that regional resilience patterns do not necessarily follow a single linear socio-economic structure. These findings suggest that regional economic resilience capacity in North Sumatra is shaped by multidimensional structural disparities rather than by a single composite index alone.
Green Economy In The Perspective Of Sustainable Development Keila Putri Zhafrani; Fahmi Ashari S. Sihaloho
International Journal of Economics, Science, and Education Vol. 3 No. 3 (2026): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65254/ijese.v3i3.85

Abstract

Purpose: The green economy has emerged as a strategic approach to achieving sustainable development by integrating economic growth, environmental sustainability, and social inclusion. As global concerns regarding climate change, environmental degradation, and resource scarcity continue to intensify, governments, businesses, and researchers have increasingly emphasized the importance of transitioning toward a greener economic model. This study aims to systematically review and synthesize the existing literature on the green economy from a sustainable development perspective, focusing on its key concepts, determinants, implementation strategies, and socioeconomic and environmental impacts. Design/Methodology/Approach: This study employs a systematic literature review (SLR) approach by analyzing peer-reviewed journal articles published between 2015 and 2025 and indexed in reputable academic databases, including Scopus, Web of Science, and Google Scholar. The review process follows the PRISMA guidelines to ensure methodological rigor, transparency, and replicability. Relevant articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic synthesis. Findings: The findings reveal that the green economy is primarily characterized by renewable energy development, green innovation, circular economy practices, sustainable consumption and production, and efficient resource utilization. The literature indicates that government policies, technological advancement, environmental awareness, financial support, and stakeholder collaboration are critical factors influencing the successful implementation of green economy initiatives. Furthermore, green economy practices contribute positively to economic growth, employment generation, environmental protection, carbon emission reduction, and long-term sustainable development. Research Limitations/Implications: This review is limited to selected academic databases and English-language publications, which may affect the comprehensiveness of the findings. Future research is encouraged to conduct empirical studies examining the effectiveness of green economy initiatives in developing countries and across different industrial sectors. Practical Implications: The findings provide valuable insights for policymakers, business leaders, and development practitioners in designing and implementing strategies that support sustainable economic transformation and environmental stewardship. Originality/Value: This study offers a comprehensive synthesis of green economy literature and identifies emerging trends and research gaps that can guide future scholarly investigations and policy development. Paper Type: Literature Review
Analisis Potensi Komoditas Unggulan Nenas di Tapanuli Utara dengan Metode Location Quotient (LQ) dan Peluang Produk Olahan untuk Ekspor Erni Susilawati Purba; Jelita Maria Christine Samosir; Josua, Josua Adrio Sihombing; Kristin Margaretha Simarmata; Simeon Adrian Simatupang; Fahmi Ashari S. Sihaloho
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 4 No. 1 (2025): Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v4i1.4246

Abstract

This study aims to analyze the potential of superior commodities in North Tapanuli Regency, especially pineapple commodities, using the Location Quotient (LQ) method. North Tapanuli Regency is known to have abundant agricultural resources, but not all of them have been optimized for export purposes. In this study, secondary data in the form of GRDP in 2024 from BPS was used as the basis for calculating LQ to identify the base sector. The results of the study showed that of several agricultural sub-sectors, pineapple fruit commodities had the highest LQ value of 7.89, which indicated that pineapple has a comparative advantage and is very potential to be developed as an export product. To support the development of this commodity, a SWOT analysis was conducted on two main processed products, namely pineapple dodol and pineapple chips. This analysis shows that pineapple is not only superior in terms of production quantity, but also has great potential to be developed into high value-added products. These findings provide an important contribution to the strategy for developing local commodities that are export-oriented and support sustainable regional economic development.  
Analysis Of Career Interests Of Business Education Students Of Stambuk 23 In Entrepreneurship And Teacher Education And Its Implications For The Course Dilla Syadzwina; Fahmi Ashari S Sihaloho
International Journal of Economics, Science, and Education Vol. 2 No. 1 (2025): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65254/ijese.v2i1.31

Abstract

This study aims to analyze the comparative interest of Business Education students of Stambuk 23 towards the world of entrepreneurial business and teacher education and its implications for the courses of the Business Education Study Program at Medan State University. In the era of globalization and rapid technological development, higher education is faced with various new challenges and opportunities. 21st century skills have received significant attention due to the demands of the world of work and the needs of society that are growing rapidly. This study used qualitative methods in the form of interviews and questionnaires to collect data from 38 students. The results showed that the majority of students were more interested in becoming entrepreneurs (76.32%) than academics (23.68%). Factors that influence this interest include educational background, experience, and personal perceptions of career prospects. Students who are interested in the academic world tend to be influenced by the family environment that has a career in the academic field and prefer to become lecturers rather than teachers in business-based vocational schools. This study highlights the mismatch between student interests and the graduate profile expected by the study program. Therefore, adjustments are needed in the curriculum and courses to meet the needs and aspirations of students and remain in line with the desired graduate profile. This study provides practical recommendations for the development of more responsive and adaptive courses, so that graduates of the Business Education study program can be better prepared to face challenges in the world of work and make meaningful contributions to society.
Talent Management In The Perspective Of Human Resource Management: A Systematic Literature Review Rina Indra Sabella; Fahmi Ashari S Sihaloho
International Journal of Economics, Science, and Education Vol. 2 No. 6 (2025): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65254/ijese.v2i6.61

Abstract

Purpose:Talent management has become a strategic issue in Human Resource Management (HRM) as organizations face increasing competition, talent shortages, and dynamic business environments. This study aims to systematically review and synthesize the existing literature on talent management from an HRM perspective, providing an integrated understanding of its key concepts, practices, influencing factors, and organizational outcomes. Design/methodology/approach:This study employs a systematic literature review by analyzing peer-reviewed journal articles published between 2014 and 2024 and indexed in reputable academic databases such as Scopus and Google Scholar. The review process follows PRISMA guidelines with clearly defined inclusion and exclusion criteria to ensure transparency and methodological rigor. Findings:The findings indicate that talent management within the HRM framework primarily involves talent identification and acquisition, talent development, performance management, retention strategies, and succession planning. The literature also reveals that leadership support, organizational culture, strategic alignment, and employee engagement are key factors influencing the effectiveness of talent management practices. Moreover, effective talent management is consistently associated with improved employee performance, organizational commitment, and overall organizational performance. Research limitations/implications: This review is limited to selected databases, publication periods, and English-language journal articles, which may constrain the comprehensiveness and generalizability of the findings. Future research is encouraged to conduct empirical studies and explore talent management practices across different organizational and cultural contexts. Pracical implications: The results provide practical insights for HR managers and organizational leaders in designing and implementing integrated talent management strategies aligned with organizational goals to enhance sustainable performance. Originality/value:This study offers an integrative synthesis of talent management literature within the HRM perspective and identifies research gaps that can guide future studies in the field. Paper type:Literature review Keyword: talent management; human resource management; systematic literature review; employee performance; organizational performance.
Economic Literacy Research Worldwide: Insights from a Scopus Bibliometric Map Fahmi Ashari S. Sihaloho; Fadli Agus Triansyah
Journal of Economics Education and Entrepreneurship Vol 7, No 2 (2026): JEE, AUGUST 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i2.17089

Abstract

Economic literacy has become increasingly strategic amid ongoing digitalization and macroeconomic uncertainty; however, its research landscape has yet to be comprehensively mapped across themes, actors, and publication channels. Method: This study employs a Scopus-based bibliometric analysis (search conducted on September 26, 2025) using the keyword “economic literacy” in titles, abstracts, and keywords. From an initial 287 records, 259 English-language documents (articles, conference papers, and reviews) were selected through relevance and inclusion–exclusion criteria. Data were analyzed using Excel, Publish or Perish, and VOSviewer to map publication trends, affiliations, sources/journals, countries, and keyword networks (co-authorship, co-citation, co-occurrence, and overlay). Results: Publications have risen sharply since 2016, peaking in 2024, with sustained activity in 2025. The Journal of Economic Education emerged as the leading outlet. Prominent affiliations originate from the United States and Europe, with strong contributions from Indonesia (notably Universitas Negeri Malang and Universitas Negeri Jakarta). The main contributing countries include the United States, Germany, Indonesia, Malaysia, and the United Kingdom. The keyword mapping reveals core clusters centered on economic literacy interlinked with financial literacy, economic education, students, and entrepreneurial intention, along with emerging themes such as digital economy, decision making, and sustainable development. Discussion/Conclusion: Economic literacy has evolved from a peripheral topic to a mainstream, increasingly interdisciplinary field. Recommendations include transparent reporting of network parameters, normalization of citation data across years, expansion of terminology and databases, and strengthening of longitudinal or quasi-experimental designs that link literacy outcomes with actual behavioral measures. Keywords: economic literacy; bibliometrics; Scopus; VOSviewer; publication trends; economic education; digital economy.
Socialization of Digital Leadership Capacity Building and Adaptive Organizational Culture for Educators in the Era of Education 4.0 at Bandung Percut Sei Tuan High School Fahmi Ashari S. Sihaloho; Putri Mauliza; Henny Purnama Dewi; Nabila Tijani Tharifah
Outline Journal of Community Development Vol. 3 No. 3: March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/1ya67t31

Abstract

The rapid advancement of the Education 4.0 era necessitates a fundamental transformation in the role of educators from conventional instructors to digital leaders capable of managing change, yet significant challenges persist regarding the readiness of human resources and the existence of rigid organizational cultures that resist technological integration. This community service activity aims to enhance the capacity of digital leadership and foster an adaptive organizational culture among educators at Senior High School Bandung Percut Sei Tuan. The implementation method utilized a participatory training approach involving thirty-five educators and administrative staff, encompassing needs assessment surveys, interactive workshops, conflict management simulations, and the formulation of follow-up plans for digital innovation. The effectiveness of the program was evaluated through a comparative analysis of pre-test and post-test scores as well as participant satisfaction assessments. The results indicated a significant increase in cognitive competence, marked by a rise in the average understanding score from 51.4 to 80.1, with the highest improvement observed in the aspect of digital leadership strategies at 62 percent. Qualitatively, the activity successfully minimized teacher resistance to technology and cultivated a culture of intergenerational collaboration through reverse mentoring initiatives. It is concluded that this socialization serves as an effective strategic step in preparing the mental readiness and work culture of the school to face the dynamics of sustainable digital transformation.
STRATEGY TO REVIVE AGRICULTURAL RICE TOURISM IN PEMATANG JOHAR VILLAGE Fahmi Ashari S Sihaloho; Imamul Khaira; Muammar Rinaldi
WORLDVIEW ( Development economic and sharia studies journal ) Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v2i2.328

Abstract

The development of agrotourism is believed to increase public awareness of the importance of preserving agricultural land resources. Furthermore, agrotourism development can also aid in preserving local cultural wisdom in the vicinity of the agrotourism area. Sawah Pematang Johar Agrotourism is one of the agrotourism sites developed by the community as a means to boost the village economy. However, over time, there has been a decline in tourist activities at the Pematang Johar Agrotourism site, requiring a strategy for sustainable development. This study is a descriptive literature review using data sources from various articles published in the last 10 years, obtained from reputable national and international journals, as well as secondary data from government websites. The content of this writing represents the author's thoughts on strategies to revive Sawah Desa Pematang Johar agrotourism as a backbone for the local economy. Data in this research is gathered from books, journal articles, and direct field observations, structured to provide solutions and strategies to reinvigorate Sawah Pematang Johar Agrotourism Post-Covid-19. It is hoped that this article will offer solutions to the decline in the local economy of Pematang Johar Village, Deli Serdang Regency, due to a decrease in tourists visiting the Pematang Johar Agrotourism site.
Analisis Pengelolaan Usaha dan Strategi Penjualan dalam Meningkatkan Pendapatan pada Toko Bunga Arvando di Simpang Simalingkar Medan Raja Parnaungan Munthe; Depina Br Tumangger; Samuel Revaldo Jeverson Siboro; Excaudia mazmuris Siringoringo; Fahmi Ashari Sihaloho
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1515

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan usaha dan strategi penjualan dalam meningkatkan pendapatan pada Toko Bunga Arvando di Simpang Simalingkar, Medan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, dengan pemilik usaha sebagai informan utama serta karyawan sebagai informan pendukung. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa pengelolaan usaha pada Toko Bunga Arvando telah menerapkan fungsi perencanaan, pengorganisasian, pelaksanaan, dan pengawasan, meskipun pelaksanaannya masih bersifat sederhana dan informal. Strategi penjualan dilakukan melalui promosi digital menggunakan TikTok, Instagram, Facebook, dan WhatsApp, pemberian diskon, serta pelayanan yang ramah dan konsultatif. Berdasarkan informasi pendapatan yang diperoleh melalui wawancara dan catatan usaha yang tersedia, pendapatan rata-rata harian dilaporkan meningkat dari sekitar Rp1.000.000 menjadi Rp3.000.000–Rp4.000.000 setelah penerapan strategi digital. Perubahan tersebut berlangsung bersamaan dengan perluasan jangkauan pemasaran dan peningkatan jumlah pelanggan. Namun, sebagai penelitian deskriptif kualitatif, temuan ini tidak dimaksudkan untuk membuktikan hubungan kausal secara statistik. Dalam konteks Toko Bunga Arvando, temuan menunjukkan bahwa pengelolaan usaha dan strategi penjualan yang diterapkan secara terpadu dapat mendukung peningkatan kinerja dan pendapatan usaha.