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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Laa Maisyir Jurnal Ekonomi Islam Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Ecces: Economics, Social, and Development Studies Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Digital Business Review Bulletin of Economic Studies (BEST) Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah West Science Journal Economic and Entrepreneurship Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Baso Iwang
Univeristas Islam Negeri Alauddin Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Public Health Social Sciences Other

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The Impact of Unemployment, Human Development Index and Internet Penetration on Income Inequality: Evidence from the Sulawesi Region, Indonesia Hasbiullah; Muhammad Febriansyah; Baso Iwang; Virginia Nuraulia Syah Rasyid
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 9, No. 4, December 2025
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v9i4.337-350

Abstract

This study examines the impact of unemployment, the Human Development Index (HDI), and internet penetration on income inequality in six provinces of the Sulawesi region during 2019–2023. Inclusive development remains a central pillar of Indonesia’s strategy to achieve the Sustainable Development Goals (SDGs) by 2030. Nevertheless, income inequality continues to pose serious challenges, particularly in Sulawesi, where several provinces record relatively high Gini ratios. Using panel data regression with a two-way fixed effects model, the results indicate that unemployment and HDI have negative but statistically insignificant effects on income inequality, while internet penetration is associated with a significant reduction in inequality. Jointly, the explanatory variables are statistically significant, suggesting that these factors collectively play an important role in shaping income inequality in the Sulawesi region. The findings highlight the importance of digital inclusion, alongside improvements in human development and labor market conditions, in fostering more balanced and inclusive regional economic growth in Indonesia.
The Crucial Role of Human Resource Competency in Enhancing the Utilization of Financial Systems and the Quality of Regional Financial Reports Bustan Ramli; Sudirman Sudirman; Hasmin Tamsah; Baso Iwang; Bahrul Ulum Rusydi
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 21 No 1 (2026): March 2026
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v21i1.19349

Abstract

This study analyzes the effect of Human Resource Competence (HRC) on the Quality of Regional Financial Reports (QFR), with Financial System Utilization (UFS) and Internal Audit Quality (QIA) as mediating variables. Grounded in the Resource-Based View, Agency Theory, and New Public Management, the study explains how human competence, system utilization, and audit quality jointly shape public financial governance. Using survey data from 199 regional financial officers in South and West Sulawesi, the analysis employs Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM–AMOS). The results show that HRC significantly improves UFS, QIA, and QFR, while both UFS and QIA act as effective mediators. Among these, QIA provides the strongest indirect effect on QFR. The findings highlight that improving regional financial reporting quality requires an integrated strengthening of human resources, financial systems, and internal audit functions.
Co-Authors Abdul Rahman Afiq Nazrin Rizlan Amira Taqiya Bato, Aulia Rahman Bustan Ramli Eva Yuniarti Utami Fajar Saranani Hasbiullah Hasmin Tamsah Irfandi T Isra Nurul Utama Juardi Muh Maisar Muh. Arief Ariyanto Ahmad Muh. Arief ariyanto ahmad Muhammad Febriansyah Muhammad Taufik Risal Adriawan Rusydi, Bahrul Ulum Sri Artati Salju Sudirman Syamsu Rijal Virginia Nuraulia Syah Rasyid Wardihan Sabar