Garuda - Garba Rujukan Digital

Kualitas Demokrasi Sebagai Variabel Mediasi Antara Inovasi Daerah dan Pembangunan Manusia Berbasis SDGs Di Indonesia Sunardi Sunardi; Aprianto Aprianto; Welly Welly; Fenty Astrina; M. Fahmi; Nurul Hutami Ningsih
Jurnal Inovasi Daerah Vol. 5 No. 1 (2026): Juni
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah (Bapperida) Kabupaten Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66094/jid.v5i1.62

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi daerah terhadap pembangunan manusia dengan menempatkan kualitas demokrasi sebagai variabel mediasi dalam kerangka pembangunan berkelanjutan berbasis Sustainable Development Goals (SDGs) di Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan regresi data panel terhadap 34 provinsi di Indonesia selama periode 2020–2024. Model estimasi terbaik ditentukan melalui uji Chow dan Hausman, yang menunjukkan bahwa Fixed Effect Model merupakan pendekatan yang paling sesuai. Hasil penelitian menunjukkan bahwa inovasi daerah berpengaruh positif dan signifikan terhadap pembangunan manusia. Selain itu, inovasi daerah juga berpengaruh positif dan signifikan terhadap kualitas demokrasi, sementara kualitas demokrasi terbukti berpengaruh positif dan signifikan terhadap pembangunan manusia. Hasil uji mediasi mengonfirmasi bahwa kualitas demokrasi berperan sebagai mediator parsial dalam hubungan antara inovasi daerah dan pembangunan manusia. Novelty penelitian ini terletak pada integrasi analisis mediasi kualitas demokrasi dalam model regresi data panel lintas provinsi yang mengaitkan inovasi daerah dan pembangunan manusia berbasis SDGs. Simpulan penelitian menegaskan bahwa inovasi daerah akan lebih efektif meningkatkan pembangunan manusia apabila didukung oleh kualitas demokrasi yang kuat. Oleh karena itu, direkomendasikan agar pemerintah daerah tidak hanya mendorong inovasi kebijakan, tetapi juga memperkuat institusi demokratis yang inklusif dan akuntabel sebagai pilar pembangunan manusia berkelanjutan.

Analysis of Mudharabah and Musyarakah Financing on the Growth of Islamic Bank Assets in Indonesia Mutia Pamikatsih; Fenty Astrina; Kimsen Kimsen; Gunawan Raspati; Eko Sudarmanto
West Science Social and Humanities Studies Vol. 4 No. 02 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i02.2652

This study aims to analyze the influence of mudharabah and musyarakah financing on the growth of Islamic bank assets in Indonesia. The research employs a quantitative approach using primary data collected from 200 respondents through a structured questionnaire measured with a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that mudharabah financing has a positive and significant effect on Islamic bank asset growth with a regression coefficient of 0.382 and a significance value of 0.000. Similarly, musyarakah financing shows a positive and significant influence with a regression coefficient of 0.417 and a significance value of 0.000. Simultaneously, both financing schemes significantly contribute to asset growth, as indicated by an F-value of 65.721 and an R Square of 0.401. These findings suggest that profit-sharing financing plays an important role in strengthening asset expansion and financial sustainability within Islamic banking institutions. The study provides practical implications for Islamic bank management to optimize partnership-based financing strategies and contributes to the literature on Islamic financial performance in Indonesia.

Pengaruh Pengetahuan Pajak, Persepsi Keadilan, dan Sanksi Pajak terhadap Niat Kepatuhan Wajib Pajak Orang Pribadi Willy Nurhayadi; Irwan Irawadi Barus; Mega Arum; Denardo Denardo; Fenty Astrina
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3111

Penelitian ini mengkaji pengaruh pengetahuan perpajakan, persepsi keadilan perpajakan, dan sanksi perpajakan terhadap niat kepatuhan wajib pajak individu. Dengan pendekatan penelitian kuantitatif, data dikumpulkan dari 200 wajib pajak individu melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Data yang dikumpulkan dianalisis menggunakan regresi linier berganda dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki pengaruh positif dan signifikan terhadap niat kepatuhan, menunjukkan bahwa tingkat pemahaman yang lebih tinggi terhadap peraturan perpajakan mendorong kepatuhan sukarela. Persepsi keadilan perpajakan juga menunjukkan pengaruh positif yang signifikan, menyoroti pentingnya kebijakan perpajakan yang adil dan administrasi perpajakan yang transparan dalam membentuk perilaku wajib pajak. Selain itu, sanksi perpajakan ditemukan memiliki pengaruh positif yang signifikan terhadap niat kepatuhan, menunjukkan bahwa mekanisme penegakan hukum memainkan peran pencegahan yang penting. Secara bersamaan, pengetahuan pajak, persepsi keadilan, dan sanksi pajak menjelaskan proporsi yang substansial dari variasi dalam niat kepatuhan wajib pajak. Temuan ini menyarankan bahwa meningkatkan pendidikan pajak, menjaga keadilan dalam sistem pajak, dan menerapkan sanksi yang konsisten merupakan strategi esensial untuk meningkatkan kepatuhan wajib pajak individu.

The Influence of Digital Entrepreneurship and Digital Literacy on MSME Performance through Digital Technology Adoption in Indonesia Imam Muhtadin; Zainal Arifin; Fenty Astrina; Cikita Berlian Hakim; Munzir Munzir; Eko Sudarmanto
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.978

This study aims to examine the effect of digital entrepreneurship and digital literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) through the adoption of digital technology in Indonesia. A quantitative research approach was employed using primary data collected from 155 MSME actors through a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to evaluate both the measurement and structural models. The results indicate that digital entrepreneurship and digital literacy have positive and significant effects on MSME performance. Furthermore, both variables significantly influence the adoption of digital technology, which in turn has a strong positive impact on business performance. The findings also confirm that digital technology adoption plays a mediating role in strengthening the relationship between digital entrepreneurship and MSME performance, as well as between digital literacy and MSME performance. Among the variables, digital literacy shows a stronger influence on technology adoption, highlighting the importance of digital skills in driving digital transformation. This study contributes to the literature by providing an integrated model that explains how digital capabilities influence MSME performance through technology adoption in a developing country context. Practically, the findings suggest that enhancing digital literacy and promoting digital entrepreneurial orientation are essential strategies for improving MSME competitiveness and sustainability in the digital economy.

Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik Ahalik; Irwan Irawadi Barus; Fenty Astrina; Eko Sudarmanto; Fadilla Muhammad Mahdi
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.

Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik Ahalik; Irwan Irawadi Barus; Fenty Astrina; Eko Sudarmanto; Fadilla Muhammad Mahdi
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search