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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Scientia Jurnal Ekonomi Journal of Economics and Business (JECOMBI) Advances in Human Resource Management Research Advances in Economics & Financial Studies Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Jurnal Taklimat: International Journal of Taklimat Science Review
Gema Merdeka Goeyardi
Management Study Program, Faculty Of Economics And Business, Narotama University Surabaya, Indonesia
Chemistry Economics, Econometrics & Finance Education Library & Information Science Mathematics

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Exploring Financial Management Obstacles Faced by Local Governments in Implementing E-Budgeting Policies Gema Merdeka Goeyardi; Agus Sukoco; Yulianah Yulianah
Advances in Economics & Financial Studies Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v3i2.1159

Abstract

Purpose: This review explores the financial management obstacles faced by local governments in implementing e-budgeting policies and identifies integrative strategies for strengthening digital regional financial governance. Research Design and Methodology: A descriptive narrative literature review was conducted using the scholarly sources included in the review, primarily journal articles, complemented by conference proceedings and doctoral dissertations. The literature was synthesized thematically through reduction, categorization, comparison, and interpretation across fiscal, institutional, and governance dimensions. Findings and Discussion: The literature indicates three interrelated obstacle clusters. Fiscal constraints limit investment in reliable technological infrastructure; institutional barriers arise from uneven digital competence, organizational resistance, and dependence on external support; and governance challenges involve regulatory transitions, inter-institutional coordination, political dynamics, and procedural rigidity. The synthesis supports integrated responses combining infrastructure planning, capability development, change management, coordinated policy transitions, and earlier stakeholder dialogue. Implications: The review relies on secondary sources and does not provide direct causal or region-by-region empirical tests. Future research should validate the framework across local governments with different fiscal, institutional, and technological conditions. The review integrates fiscal, institutional, and governance barriers into a unified framework that treats e-budgeting as a multidimensional governance reform rather than a stand-alone technology project.
A Phenomenological Analysis of FOMO, Impulsive Buying, and Personal Financial Management among Generation Z in Surabaya Gema Merdeka Goeyardi; Agus Sukoco; Yulianah Yulianah
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1160

Abstract

Purpose: This study explores how Generation Z in Surabaya experiences fear of missing out (FOMO) and impulsive buying and how these experiences shape personal financial management. Research Methodology: A qualitative phenomenological design was used. Informants were purposively selected from Generation Z residents of Surabaya who actively use social media and had experienced impulsive purchasing influenced by digital trends. Data were generated through in-depth interviews, passive observation of digital-lifestyle activities, and available expense or transaction documentation. Analysis followed phenomenological procedures including bracketing, horizonalization, thematic clustering, and identification of textural and structural essences. Results: Three interconnected themes emerged: digital and urban social pressure, impulsive buying as emotional coping and social validation, and digitally mediated perceptions of purchasing power. The accounts linked these experiences with reactive financial practices, weaker long-term financial prioritization, and greater acceptance of consumer debt. Research limitations/Implications: The context-specific qualitative design limits statistical generalization. Future research should examine broader populations and compare different urban settings. The findings support financial-literacy interventions that address emotional spending, social comparison, and responsible digital-credit use. Originality: The study integrates FOMO, impulsive buying, digital finance, and personal financial management through a phenomenological account of urban Generation Z experiences.
Government Debt, Budget Deficits, and Fiscal Sustainability in Indonesia Gema Merdeka Goeyardi; Arasy Alimudin; Yulianah Yulianah
Advances in Taxation Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.1165

Abstract

Purpose: This study examines how Indonesia’s budget-deficit financing and government-debt structure relate to fiscal-space risks and long-term fiscal sustainability. Research Design and Methodology: A qualitative descriptive-analytical design was applied to documentary evidence identified in the study, including the State Finance Law, Financial Notes and Draft State Budget documents, Central Government Financial Reports, Indonesian External Debt Statistics, and publications of relevant public institutions, supported by scholarly literature. Documents were compared thematically around deficit management, debt instruments, fiscal risks, and governance responses. Findings and Discussion: The qualitative document-based design does not estimate causal effects or a formal debt-sustainability path. Policy implications emphasize revenue strengthening, expenditure efficiency, prudent portfolio management, and transparent allocation of borrowing to productivity-enhancing uses. Implications: The study integrates debt composition, fiscal-space constraints, and governance into a single policy-oriented interpretation of Indonesian fiscal sustainability.
Financial Reporting Compliance and Fiscal Accountability under Government Regulation No. 12/2019: Evidence from Malang City, Indonesia Gema Merdeka Goeyardi; Arasy Alimudin; Yulianah Yulianah
Advances in Taxation Research Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i1.1167

Abstract

Purpose: This study evaluates documented Malang City financial-reporting compliance under Government Regulation No. 12/2019 and clarifies the interpretation of statutory timeliness, audit outcomes, and fiscal accountability. Research Method: A qualitative documentary case study examined the regulation and implementing framework, a public Malang City submission record, and BPK East Java audit-result records. Evidence was mapped to legal requirements and interpreted descriptively; no compliance index or undocumented interview evidence was used. Results and Discussion: Article 191 requires internal review and submission to BPK within three months after year-end. The FY2022 unaudited LKPD was submitted on 27 March 2023, demonstrating timeliness for that verified cycle. BPK records show WTP opinions for FY2021–FY2024. WTP is treated as assurance on fair presentation, not proof of complete regulatory compliance or absence of weaknesses. Implications: Documentary evidence verifies one submission cycle; the single-city design does not support broad generalization or causal claims. The findings support stronger public evidence trails for fiscal reporting accountability. Originality: The study separates procedural timeliness from audit assurance, offering a bounded interpretation of post-2019 local fiscal reporting compliance.
Forensic Auditing for Fraud Prevention in Indonesian Public Finance Governance Gema Merdeka Goeyardi; Sengguruh Nilowardono; Yulianah Yulianah
Advances in Taxation Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.1168

Abstract

Purpose: This study examines how forensic auditing is implemented as a preventive instrument in Indonesia's public finance governance and identifies institutional, technological, cultural, and regulatory challenges that constrain its use. Research Design and Methodology: A descriptive qualitative design was used. Primary evidence came from in-depth interviews with forensic auditors, legal experts familiar with corruption-related regulation, and academics researching forensic auditing. Secondary evidence comprised relevant regulations, audit-agency reports, and scholarly literature. Data were analyzed through reduction, narrative presentation, and conclusion drawing, with source and method triangulation. Findings and Discussion: The evidence indicates that preventive forensic auditing can strengthen fraud risk assessment, support anomaly detection through data analytics, reinforce internal control, and increase perceived detection risk. Implementation is constrained by limited forensic-audit competencies, fragmented inter-agency data systems, bureaucratic resistance, unclear operational boundaries, limited technological resources, and rapidly evolving fraud methods. Implications: Public institutions should strengthen forensic competencies, data interoperability, auditor protection, and technology-enabled oversight.  The study reframes forensic auditing from a primarily reactive investigative tool toward a preventive capability within public finance and fiscal governance.
Dynamics of External Borrowing and Fiscal Vulnerability in Indonesia Gema Merdeka Goeyardi; Agus Sukoco; Arasy Alimudin
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 1 (2026): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i1.1156

Abstract

Purpose: This study examines shifts in Indonesia’s external borrowing during 2021–2025 and the macro-fiscal and governance channels through which debt composition may create fiscal vulnerability. Research Method: A descriptive qualitative secondary-data design combines year-end external-debt statistics from Bank Indonesia with a focused review of scholarly and institutional sources. Analysis covers debt composition, the external-debt-to-GDP ratio, exchange-rate exposure, refinancing pressure, fiscal space, domestic revenue capacity, and debt governance. Results and Discussion: Total external debt declined in 2022 and then increased to USD 431.7 billion in 2025. From 2021 to 2025, public-sector external debt rose from USD 209.2 billion to USD 238.9 billion, while private-sector external debt fell from USD 205.9 billion to USD 192.8 billion. The external-debt-to-GDP ratio declined from 35.0% to 29.9%. Fiscal vulnerability operates principally through currency exposure, debt-service and refinancing pressure, constrained fiscal space, and governance quality. Implications: The study relies on secondary evidence and does not estimate causal effects. Policy implications emphasize prudent borrowing, productive allocation, currency-risk management, domestic revenue capacity, and transparent debt governance. Originality: The study integrates debt composition, macro-fiscal exposure, governance, and fiscal resilience in a qualitative assessment of Indonesia’s recent external-borrowing dynamics.
Co-Authors Agus Sukoco Amrun Rosyid Arasy Alimudin Chriestine Ayu Ashari Dessy Rahayu Ramadhasari Pahrudin Pahrudin Sengguruh Nilowardono Yulianah Yulianah