Garuda - Garba Rujukan Digital

The Effect of Financial and Non-financial Supports on the Productivity of MSEs in Indonesia Widodo, Cahyo Aji; Mahi, Benedictus Raksaka
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3136

Micro and Small Enterprises (MSEs) contribute significantly to the economy and job creation. The majority of MSEs use simple or traditional technology in the production process. Several common obstacles cause low MSEs productivity, such as low-quality human resources, lack of knowledge, and difficulty in finance access. Various support programs have been implemented to help MSEs increase productivity. This research was conducted to provide empirical evidence of the effect of financial and non-financial support on the labor productivity of MSEs using data at the micro level. By using multiple linear regression for the cross-sectional data, this study concludes that groups of business units receiving financial support, non-financial support, and both forms of support at the same time have productivity of respectively 28.12 percent, 16.04 percent, and 6.36 percent, higher than those receiving no support at all. The results of this study also show that non-financial support has a higher impact on business units with larger sizes and business units with more prolonged operations. Due to their positive effect on productivity, assistance support programs must be extended to more business units. The implication of this research for business is that to provide optimal benefits, support programs should be tailored to the needs of each business unit.

Tax Compliance Behavioral Intervention: Tax Reminder Letters for Tax Return’s Filing Afiat Ria Nabati; Benedictus Raksaka Mahi
Jurnal Ilmiah Ilmu Administrasi Publik Vol 8, No 2 (2018)
Publisher : Program Pascasarjana Universitas Negeri Makassar

This study aims to analyze whether the behavioral intervention, i.e., by sending tax reminder letters to the corporate taxpayers (WP) in Indonesia improves compliance in the filing of tax returns (SPT). It uses probit estimation on the panel data of Corporate Taxpayer’s filing of SPT at Medium Tax Office throughout Indonesia within 2010-2016. The estimation results indicate that reminder letters have more positive impacts to increase the probability of tax return filing for WP with the status of Taxable Entrepreneurs (PKP) than non-PKP. Based on the domicile of WP, tax reminder letters to WP in Jakarta show lower effects than if they were given to WP in Sumatra, while a more positive influence is shown by letters to WP in Java other than Jakarta, Bali Nusa Tenggara, Kalimantan, and Sulawesi Maluku Papua. Regarding business category, only WP of the Construction category demonstrate different impact, which is significantly less effective than the letters issued to WP in the Agriculture category. Overall, tax reminder letters containing the message of the imposition of sanctions effectively encourage the change of WP's behavior to be more compliant in filing SPT for WP status as PKP, located outside Jakarta, and in the categories other than Construction.

Village Development: Effect of Vilage Fund and Village Head Education Anggun Nadia; Benedictus Raksaka Mahi
Economics Development Analysis Journal Vol 12 No 2 (2023): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v12i2.66675

Village Autonomy allows villages to realize more advanced and prosperous rural development. According to some literature, village development needs sufficient funds. In Indonesia, Village Fund has become one of the necessary funds for villages since 2015. Besides the effect of the Village Fund amount, this study evaluates the role of village leaders in optimizing Village Fund management. This study aims to analyze the impact of village head education support in managing the Village Fund on the development of village status in Indonesia empirically. The analytical method uses cross-sectional multiple linear regression in the data between 2018 and 2020. This study uses changes in the village building index (IDM) score to reflect the development of village status each year as the dependent variable, then Village Fund and interaction between Village Fund and Village Head education as the independent variables. The results denote that the management of the Village Fund will be more effective in influencing the growth of village development if the village has a village head with an education above high school. Therefore, the Central Government should provide intervention on the policy criteria for allocating Village Funds, especially performance allocation, by including village head education as an additional indicator in the Village Fund management process.

Peran Dana Alokasi Khusus Fisik Afirmasi terhadap Pembangunan Pendidikan Daerah Tertinggal di Indonesia Hadi, Samsul; Mahi, Benedictus Raksaka
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v9i1.670

Indonesia's education statistics show the education gap between regions is still high. This inequality is seen through a comparison of the education index between regions and the disparity in Gross Participation Rate (GER) at the elementary and junior high school at the district/city per province in 2020. This study examines how the development of the education sector in underdeveloped areas after the policy of providing affirmative Physical Special Allocation Fund (SAF) field of education. Using 3-year panel data, the results of the study show that the affirmative Physical Special Allocation Fund (SAF) field of education has a positive and significant impact on the development of the basic education sector (SD and SMP), this is evidenced by its significant impact on APK. The performance of regional financial management through the number of SiLPA/SiKPA proxies has an impact on the achievement of education sector development in underdeveloped areas, the greater the number of SiLPA/SiKPA it can have a negative impact.

Road Infrastructure and Local Economic Activity: Insight from Mobility Data Kustanto, Raditya Yudhan; Mahi, Benedictus Raksaka
Signifikan: Jurnal Ilmu Ekonomi Vol 14, No 1 (2025)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.42955

Research Originality: This research measures local economic activity through a mobility approach, using Google Mobility Report (GMR) data across all provinces in Indonesia. Measuring economic activity using conventional macro indicators, such as GDP, has limitations due to lengthy collection processes.Research Objectives: This study aims to determine the impact of road infrastructure on local economic activity using data from the GMR in categories such as Retail and recreation, Grocery and pharmacy, Parks, and Workplaces.Research Methods: This study uses panel data on the GMR, Ministry of Public Works and Public Housing, Ministry of Finance, and Central Bureau of Statistics from 2019–2022, which is analyzed using fixed-effect methods.Empirical Results: The results show a positive effect of road infrastructure on Retail and recreation and Grocery and pharmacy but a negative impact on Workplaces, likely due to the shift to remote work during COVID-19.Implications: These findings suggest that the government should prioritize road construction in areas that enhance economic activity. However, road construction in the Workplaces area still needs to be considered in line with the recovery of activities after the pandemic ends.JEL Classification: H54, R11, R42How to Cite:Kustanto, R.Y., & Mahi, B.R. (2025). Road Infrastructure and Local Economic Activity: Insight from Mobility Data. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 17-36. htttps://doi.org/10.15408/sjie.v14i1.42955.

The Impact of External Capital on the Performance of Agricultural Cooperatives in Indonesia Sunarwibowo, Rizki Pratomo; Mohamad Ikhsan; Benedictus Raksaka Mahi; I Dewa Gede Karma Wisana
Journal of Indonesian Economy and Business Vol 40 No 3 (2025): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i3.10163

Introduction/Main Objectives: Sufficient capital remains a notable challenge across various business models. This study investigates the influence of capital, mainly external capital, on cooperative productivity. Background Problems: Cooperatives are viewed as a potential avenue for supporting the public economy and establishing a fundamental pillar within a robust economic structure. However, in Indonesia, cooperatives have not fully realized these envisioned prospects. The issue of access to capital is believed to have an impact on the productivity of cooperatives. Novelty: Limited research has delved into the impact of capital on cooperative productivity. Our study utilized cooperative firm-level data, while the majority of prior studies have relied on less-detailed aggregate data. Research Methods: We employed recent data on agricultural cooperatives in Indonesia, covering 3,315 units. The endogenous switching regression method was applied to estimate the impact of external capital on cooperative productivity and draw comparisons between cooperatives that embraced external capital and those that did not. Finding/Results: The results indicated that cooperatives utilizing external capital exhibited a 2.8% higher level of productivity than those that did not. Additionally, we explored the impact of external capital based on cooperative size. The results revealed that large-category cooperatives experienced a 10% increase in productivity, medium-category cooperatives a 5.6% increase, small-category cooperatives a 0.8% increase, and micro-category cooperatives a 0.1% increase. Conclusion: These findings underscore the substantial influence of capital factors, mainly external capital, on cooperative productivity. The government needs to enact legislation to better regulate and support access to capital.

An Analysis of the Impact of Digipay Utilization on the Expenditure Efficiency of Central Government Work Units Muqimuddin, Saifan Abdulloh; Mahi, Benedictus Raksaka
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 3 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i3.1235

Research Originality — Existing empirical research shows that digital marketplace platforms can improve expenditure efficiency, yet evidence in the public sector, especially in developing countries, remains scarce. This study provides novel empirical evidence by examining the implementation of Digipay in central government work units to assess its impact on expenditure efficiency. Research Objectives — Digipay was designed as a digital payment platform to address several challenges in the government procurement process. This study therefore examined the impact of its adoption on procurement efficiency at the central government work unit level. Research Methods — This study used the 2022 fiscal year data primarily drawn from the Online Monitoring Sistem Perbendaharaan dan Anggaran Negara (OMSPAN) database and the Ministry of Finance’s Digipay database. The analysis applied the Mahalanobis Distance Matching (MDM) method with the Kernel Matching algorithm, supplemented by regression adjustment, to estimate the effect of Digipay. Empirical Results — The findings indicated that Digipay adoption has enhanced procurement efficiency among central government work units nationwide. Empirical estimates suggested that its use increased efficiency by 2.59%. Implications — Based on these results, the Ministry of Finance is encouraged to further optimize Digipay utilization to strengthen procurement efficiency across central government work units, which serve as the primary implementing unit of government expenditure.

Road Infrastructure and Local Economic Activity: Insight from Mobility Data Kustanto, Raditya Yudhan; Mahi, Benedictus Raksaka
Signifikan: Jurnal Ilmu Ekonomi Vol. 14 No. 1 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.42955

Research Originality: This research measures local economic activity through a mobility approach, using Google Mobility Report (GMR) data across all provinces in Indonesia. Measuring economic activity using conventional macro indicators, such as GDP, has limitations due to lengthy collection processes.Research Objectives: This study aims to determine the impact of road infrastructure on local economic activity using data from the GMR in categories such as Retail and recreation, Grocery and pharmacy, Parks, and Workplaces.Research Methods: This study uses panel data on the GMR, Ministry of Public Works and Public Housing, Ministry of Finance, and Central Bureau of Statistics from 2019–2022, which is analyzed using fixed-effect methods.Empirical Results: The results show a positive effect of road infrastructure on Retail and recreation and Grocery and pharmacy but a negative impact on Workplaces, likely due to the shift to remote work during COVID-19.Implications: These findings suggest that the government should prioritize road construction in areas that enhance economic activity. However, road construction in the Workplaces area still needs to be considered in line with the recovery of activities after the pandemic ends.JEL Classification: H54, R11, R42How to Cite:Kustanto, R.Y., & Mahi, B.R. (2025). Road Infrastructure and Local Economic Activity: Insight from Mobility Data. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 17-36. htttps://doi.org/10.15408/sjie.v14i1.42955.

The Effect of Financial and Non-financial Supports on the Productivity of MSEs in Indonesia Widodo, Cahyo Aji; Mahi, Benedictus Raksaka
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3136

Micro and Small Enterprises (MSEs) contribute significantly to the economy and job creation. The majority of MSEs use simple or traditional technology in the production process. Several common obstacles cause low MSEs productivity, such as low-quality human resources, lack of knowledge, and difficulty in finance access. Various support programs have been implemented to help MSEs increase productivity. This research was conducted to provide empirical evidence of the effect of financial and non-financial support on the labor productivity of MSEs using data at the micro level. By using multiple linear regression for the cross-sectional data, this study concludes that groups of business units receiving financial support, non-financial support, and both forms of support at the same time have productivity of respectively 28.12 percent, 16.04 percent, and 6.36 percent, higher than those receiving no support at all. The results of this study also show that non-financial support has a higher impact on business units with larger sizes and business units with more prolonged operations. Due to their positive effect on productivity, assistance support programs must be extended to more business units. The implication of this research for business is that to provide optimal benefits, support programs should be tailored to the needs of each business unit.

PENGARUH PENERAPAN PP 23 TAHUN 2018 TERHADAP PENDAFTARAN WAJIB PAJAK DENGAN PEREDARAN BRUTO TERTENTU Immanuel, Riko Ferdinand; Mahi, Benedictus Raksaka
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2598

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia karena menyerap sebagian besar tenaga kerja nasional serta memberikan kontribusi besar terhadap Produk Domestik Bruto. Namun demikian, tingkat partisipasi UMKM dalam sistem perpajakan masih relatif rendah. Pemerintah kemudian menerapkan perubahan kebijakan presumptive tax melalui Peraturan Pemerintah Nomor 23 Tahun 2018 yang menurunkan tarif pajak penghasilan final dari 1 persen menjadi 0,5 persen dengan tujuan meningkatkan kepatuhan pajak dan memperluas basis pajak sektor UMKM. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan PP 23 Tahun 2018 terhadap pertambahan jumlah wajib pajak dengan peredaran bruto tertentu yang mendaftar ke Direktorat Jenderal Pajak serta mengidentifikasi faktor internal dan eksternal yang mempengaruhi proses tersebut. Metode penelitian menggunakan analisis data panel dengan pendekatan fixed effect model terhadap data agregat 34 provinsi di Indonesia selama periode 2015–2019. Variabel penelitian meliputi penerapan PP 23 Tahun 2018 sebagai variabel utama serta beberapa variabel kontrol seperti kegiatan Business Development Service, tingkat inflasi, jumlah penerima kredit perbankan, jumlah individu self-employed, dan rasio fasilitas jalan. Hasil penelitian menunjukkan bahwa penerapan PP 23 Tahun 2018 berpengaruh positif dan signifikan terhadap pertambahan jumlah wajib pajak dengan peredaran bruto tertentu. Selain itu, variabel jumlah penerima kredit dan self-employed yang mempekerjakan buruh tetap juga berpengaruh positif terhadap pendaftaran wajib pajak baru. Sebaliknya, variabel sosialisasi perpajakan, inflasi, self-employed tanpa pekerja tetap, dan fasilitas jalan tidak menunjukkan pengaruh signifikan. Penelitian ini menyimpulkan bahwa kebijakan penurunan tarif pajak dan akses terhadap pembiayaan formal menjadi faktor utama yang mendorong formalitas usaha dan peningkatan partisipasi perpajakan UMKM. Oleh karena itu, pemerintah perlu mengintegrasikan kebijakan perpajakan dengan kebijakan penguatan akses pembiayaan dan pengembangan usaha mikro kecil.

Title

Found 20 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 20 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 20 Documents
Search