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All Journal Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam Jurnal Studi Komunikasi Pendas : Jurnah Ilmiah Pendidikan Dasar SENTRALISASI CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Majalah Ekonomi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial YUME : Journal of Management Jurnal Komunikasi Profesional (JRAMB) Jurnal Riset Akuntansi Mercu Buana Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal of Innovation in Educational and Cultural Research Journal of Economics and Business UBS Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Ekonomika dan Bisnis Islam EKONOMIKA45 Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Jurnal Ilmu Sosial dan Humaniora Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Akuntansi International Journal of Islamicate Social Studies EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Cendekia Ilmiah Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Wira Yudha Alam
Universitas PGRI Adi Buana Surabaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of the Impact of Fiscal Policy on Regional Economic Growth: A Case Study of Implementation in Higher Education Wira Yudha Alam; Aulia Pinkan Putri Shelari; Natasya Devaverdiani; Aulia Pasha Nagita Za’ara; Safina Fara Dhita
Dinasti International Journal of Management Science Vol. 7 No. 5 (2026): Dinasti International Journal of Management Science (May - June 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i5.6811

Abstract

Fiscal policy is a strategic government instrument in promoting regional economic growth, particularly through budget allocation in the higher education sector. This study aims to analyze the impact of fiscal policy on regional economic growth, taking a case study of policy implementation in higher education institutions during the period 2015-2024. The study employs a mixed-methods approach, combining quantitative panel data analysis from 340 Universities in Indonesia and in-depth interviews with 30 informants consisting of lecturers, university structural officials, and regional policymakers. Secondary data were obtained from the Central Bureau of Statistics (BPS), the Ministry of Finance, and the Directorate General of Higher Education (Dikti). The results indicate that fiscal policies in the form of BOPTN Funds and Special Allocation Funds (DAK) for Education have a positive and significant effect on regional economic growth with a coefficient of 0.47 at a 95% confidence level. The findings also reveal that higher education institutions serve as a multiplier effect in driving the local economy through job creation, increased community consumption, and knowledge transfer. However, there are gaps in fiscal policy implementation between higher education institutions in Java and outside Java, which impact regional economic growth disparities. This study recommends the need for reformulation of fiscal policies that are more equitable and performance-based for higher education institutions to promote sustainable and equitable regional economic growth.
Pengembangan Kewirausahaan dan Literasi Digital Masyarakat Desa Berbasis Pemberdayaan Ekonomi di Desa Jimbaran Wetan Kecamatan Wonoayu Kabupaten Sidoarjo Edy Sulistiyawan; Yusuf Iskandar; Siti Istikhoroh; Tony Susilo Wibowo; Noerchoidah; Wira Yudha Alam
Ekobis Abdimas Vol 7 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.7.1.11730

Abstract

Penelitian ini bertujuan untuk menganalisis pengembangan kewirausahaan dan literasi digital masyarakat desa berbasis pemberdayaan ekonomi di Desa Jimbaran Wetan, Kecamatan Wonoayu, Kabupaten Sidoarjo. Perkembangan teknologi digital dan meningkatnya kebutuhan masyarakat terhadap pemanfaatan teknologi informasi menuntut masyarakat desa untuk memiliki kemampuan kewirausahaan dan literasi digital yang memadai guna meningkatkan kesejahteraan ekonomi. Namun, masih terdapat berbagai kendala seperti rendahnya pemahaman teknologi digital, keterbatasan akses informasi, serta kurang optimalnya pemanfaatan media digital dalam kegiatan usaha masyarakat desa. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan penelitian terdiri atas perangkat desa, pelaku usaha mikro kecil menengah (UMKM), serta masyarakat Desa Jimbaran Wetan. Analisis data dilakukan melalui tahap reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa pengembangan kewirausahaan berbasis pemberdayaan ekonomi di Desa Jimbaran Wetan dilakukan melalui pelatihan usaha, pendampingan UMKM, serta pemanfaatan media digital sebagai sarana pemasaran produk. Literasi digital masyarakat mulai mengalami peningkatan melalui penggunaan media sosial, marketplace, dan aplikasi digital dalam aktivitas ekonomi. Meskipun demikian, masih ditemukan hambatan berupa keterbatasan kemampuan teknologi, minimnya pelatihan berkelanjutan, serta rendahnya inovasi usaha masyarakat. Oleh karena itu, diperlukan dukungan pemerintah desa, lembaga terkait, dan partisipasi masyarakat dalam meningkatkan kapasitas kewirausahaan dan literasi digital agar pemberdayaan ekonomi masyarakat desa dapat berjalan secara optimal dan berkelanjutan.
Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak Wira Yudha Alam; Rena Oktavianti Maghfiroh; Vivi Amelia; Christiano Yhuga Pamungkas
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 4 No. 3 (2025): September : 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.v4i3.5639

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.
THE INFLUENCE OF COMPETITORS, MARKET SEGMENTATION, MARKETING STRATEGY, AND BRAND IMAGE ON CUSTOMER SATISFACTION AT HOTEL LUMINOR JEMURSARI SURABAYA Rina Agustina; Taudikhul Afkar; Wira Yudha Alam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18519

Abstract

This study aims to analyze the influence of competitors, market segmentation, marketing strategy, and brand image on customer satisfaction at Hotel Luminor Jemursari Surabaya. Using a quantitative approach and survey method, data were collected from 57 respondents through a structured questionnaire. Multiple linear regression analysis revealed that all four independent variables simultaneously have a significant effect on customer satisfaction, with an adjusted R² of 77.1%. Partially, competitors have a negative influence, while market segmentation, marketing strategy, and brand image show significant positive effects. These findings offer strategic implications for hotel management in enhancing customer loyalty through service differentiation and brand reinforcement.
ANALISA PENGARUH KEPEMIMPINAN PUBLIK DAN MASYARAKAT PROGRESIF DALAM PELAKSANAAN INOVASI PELAYANAN PUBLIK DI KELURAHAN DUKUH MENANGGAL KOTA SURABAYA wibowo, tony susilo; alam, wira yudha
Majalah Ekonomi Vol 22 No 2 (2017): Desember
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.151 KB)

Abstract

Pemerintah dituntut untuk kreatif dan inovatif dalam bidang pelayanan publik agar pelayanan tersebut semakin memuaskan. Upaya tersebut dapat dimunculkan pada berbagai macam praktik baik (good practice) dan inovasi penyelenggaraan pemerintahan dan pelayanan publik yang berperan penting dalam mendorong terselenggaranya tata pemerintahan dan pelayanan publik di daerah yang lebih baik. Penelitian ini bertujuan untuk mencari pengaruh baik secara simultan maupun parsial antara variabel kepemimpinan publik dan masyarakat progresif terhadap inovasi pelayanan publik di Kelurahan Dukuh Menanggal Kota Surabaya. Analisis data dilakukan menggunakan uji regresi dengan sample sejumlah 61 orang, yaitu masyarakat yang menggunakan fasilitas layanan publik Kelurahan Dukuh Menanggal. Hasil dari penelitian ini adalah terdapat pengaruh yang signifikan baik secara parsial maupun simultan variabel kepemimpinan publik dan masyarakat progresif terhadap inovasi layanan publik dengan nilai Fhitung sebesar 90,611 dengan taraf signifikansi sebesar 0,000. Dengan demikian taraf signifikansi 0,000 kurang dari 0,05 maka hipotesis pertama menyatakan “Terdapat pengaruh signifikan antara Kepemimpinan Publik dan Masyarakat Progresif terhadap Inovasi dan Pelayanan Publik” dinyatakan diterima dan mempunyai pengaruh sebesar 74,9%. Hal tersebut dapat disimpulkan bahwa inovasi pelayanan publik dapat berawal dari kepemimpinan dan masyarakat yang progresif serta aktif dalam membantu pemerintahan.
Subsidi dan Inflasi Dalam Ketidakpastian Global : Implikasi Terhadap Daya Beli Masyarakat Indonesia Wira Yudha Alam; Aisyah Rahmah Maulidiyah; Gisca Dwi Larasati; Halimatus Sadiyah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5780

Abstract

The year 2024 presents a crucial phase for Indonesia’s economy during the global post- pandemic recovery and ongoing geopolitical uncertainty. This study aims to examine the relationship between subsidy policy and inflation levels on the purchasing power of Indonesian households. An explanatory quantitative method is applied using secondary data sourced from institutions such as BPS, the Ministry of Finance, and the Ministry of Manpower. The results reveal that despite a reported inflation decrease to 1.57% in early 2024, this reduction was largely driven by food price interventions rather than an improvement in consumer purchasing behavior. Household purchasing power remains under strain due to the persistent gap between rising basic commodity prices and stagnant income levels. Meanwhile, the implementation of subsidies and social assistance has not been fully effective, facing challenges in targeting accuracy and distribution efficienc Policy reform is needed to shift subsidies from being merely protective to becoming instruments of empowerment. This includes expanding access to training, financing, and inclusive job opportunities for low-income groups. In addition, improving social welfare data systems, accelerating digital integration, and diversifying growth through industrial, export, and digital sectors are crucial for building a resilient and inclusive economy. The study recommends a coordinated approach combining short-term interventions with long- term structural reforms.
Co-Authors Agus Purbo Widodo Ahmad Naufal Miqdad Ainul Yaqin, Indra Aisyah Rahmah Maulidiyah Aji Prasetyo Alfi Zidan Ameilia Larasati Anastasia Puspa Anggraini, Anastasia Annisa Islah Rahma Diana Apriliawan Khafid Muzuka Apriliawan Khafid Muzuka Aristha Purwanthari Sawitri Aulia Pasha Nagita Za’ara Aulia Pinkan Putri Shelari Bagus D, I Made Binantoro, Patria Winahyu Christiano Yhuga Pamungkas Dewani, Jagatddhitha Acyuta Dwi Ajeng Kusumawardhani Dwi Aprilia, Chindi Dwijayanti, Ririn Dyatmika, Sutama Wisnu Edy Sulistiyawan, Edy Fachrudy Asj'ari Fahrizal Syahrul Huda Bahtiar Fannisa Putri Agustin Febri Fidyantaka Fikriyah, Khusnul Firda Aulia Ariska Fitrianto, Hari Gisca Dwi Larasati Hakim Ali Madega, Erika Halimatus Sadiyah Ida Zuroida Ida Zuroida Indah Rahmawati, Syela Kacung Marijan Martha Suhardiyah Mertha Viviani Mira, Theresia Saubiran Mohammad Afrizal Miradji Muchammad Dava Ramahdan Muhammad Zaqhlul Zaidan Muhles Mutiara Rachma Ardhiani Nadia Alkhalifi Dwi Ramadhani Nahairiyah Najwa, Wisnu Adi Pratama Nailah Hadyan Ramadhani Nashrudin Latif Natasya Devaverdiani Natasya Elok Saputri Niken Adinda Salsabillah Noerchoidah Nur Arifatus Syarifah, Ellen Ananda Elviana Nur Irvia Dhea Agustin Patria Winahyu Binantoro Patria Winahyu Binantoro Pramudito, Bagus Purnamartha, Eva Putranto, Teguh Dwi Putri Kinasih, Shinta Ramadhona, Oktabella Maryam Ratri Kharisma, Widya Putri, Fika Audina, Rena Oktavianti Maghfiroh Rena Sofyatu, Gita Raditya, Zahra Regita Amelia Putri, Rina Agustina RR. Ella Evrita Hestiandari Safina Fara Dhita Sigit Prihanto Utomo Siti Aminah Siti Istikhoroh Sutama Wisnu Dyatmika Sutama Wisnu Dyatmika Taudikhul Afkar Teguh Purwanto Titik Harniati Titik Harniati Tony Susilo Wibowo Tri Adella, Nadiva Tri Ariprabowo Untung Lasiyono Vivi Amelia Viviani, Mertha Widyasari, Sazy Yulia Yesika Fitri Aulia Yuni Sukandani Yusuf Iskandar Zukar, Maretha Zulvamita Anggraini, Rika