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Systematic Literature Review: Kondisi Makroekonomi Indonesia Pasca Pandemi Covid-19 dan Prospek di Masa Mendatang Roreng, Petrus Peleng; Halik, Johannes Baptista; Halik, Maria Yessica; Irdawati
Journal of Marketing Management and Innovative Business Review Vol. 2 No. 2 (2024): Mariobre, December 2024 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v2i2.306

Abstract

Pandemi Covid-19 telah memberikan dampak yang signifikan terhadap perekonomian global, termasuk Indonesia. Penelitian ini bertujuan untuk menganalisis kondisi makroekonomi Indonesia pascapandemi serta mengeksplorasi prospek ke depan melalui pendekatan Systematic Literature Review (SLR). Dengan menggunakan metode PRISMA, penelitian ini mengidentifikasi, mengevaluasi, dan mensintesis berbagai studi yang relevan dari jurnal terindeks serta laporan kebijakan ekonomi. Hasil penelitian menunjukkan bahwa Indonesia mengalami pemulihan ekonomi yang positif, ditandai dengan pertumbuhan Produk Domestik Bruto (PDB), penurunan tingkat pengangguran, serta stabilitas sektor keuangan. Kebijakan fiskal dan moneter yang diterapkan, seperti Program Pemulihan Ekonomi Nasional (PEN) dan stimulus moneter, berperan dalam menjaga daya beli masyarakat serta stabilitas ekonomi. Namun, sejumlah tantangan masih dihadapi, termasuk inflasi yang meningkat, ketimpangan ekonomi, serta ketergantungan terhadap sektor komoditas. Prospek ekonomi Indonesia ke depan bergantung pada efektivitas strategi kebijakan, transformasi digital, serta penguatan ekonomi hijau dan industri hilirisasi. Studi ini memberikan rekomendasi bagi pembuat kebijakan untuk meningkatkan daya tahan ekonomi nasional terhadap guncangan eksternal serta memperkuat fundamental ekonomi yang berkelanjutan.
Effect of Knowledge and Locus Of Control on Intellectual Capital and Quality of Financial Reports Salmiyah Thaha; Irdawati Irdawati; Hariyanti Hariyanti; Leni Saleh; Hardiyono Hardiyono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.368

Abstract

This study aims to determine the effect of knowledge and locus of control on intellectual capital and its impact on the Quality of Financial Reports at PT. State Electricity Company (PLN) for Wajo, Bone, and Pare-Pare regions. The data in this study were obtained from each manager of PT. PLN (Persero) in Wajo, Bone and Pare-Pare areas. In this study, we used primary data by giving questionnaires/question sheets directly to 36 respondents. The data analysis method used is Structural Equation Model (SEM) analysis using Smart-PLS. The results showed that the knowledge variable had a positive effect on intellectual capital and the quality of accounting information reporting, and locus of control had a negative and significant impact on intellectual capital and the quality of accounting information reporting. The knowledge variable positively and significantly affects the quality of Financial Reports through intellectual capital. In contrast, locus of control significantly negatively affects the quality of Financial Reports through intellectual capital. The results of this study are used as information and input for company leaders in the context of making decisions and policies according to the quality of accounting information reporting. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research.
Evaluasi Strategi Hedging dalam Menghadapi Fluktuasi Nilai Tukar pada Perusahaan Ekspor-impor Muhammad Azizi; Irdawati; Suwandi Ng
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8135

Abstract

Perdagangan internasional telah menjadi bagian integral dari perekonomian global, terutama bagi negara berkembang seperti Indonesia yang sangat bergantung pada aktivitas ekspor dan impor. Tujuan penelitian ini adalah untuk menganalisis evaluasi strategi hedging dalam menghadapi fluktuasi nilai tukar pada perusahaan ekspor-impor. Jenis penelitian ini bersifat kualitatif deskriptif dengan pendekatan sistematis terhadap literatur yang relevan. Tujuannya adalah untuk mengidentifikasi, menganalisis, dan menyintesis berbagai teori, hasil studi empiris, serta praktik terbaik yang berkaitan dengan strategi hedging dalam konteks risiko nilai tukar pada perusahaan ekspor-impor. Berdasarkan hasil tinjauan pustaka terhadap berbagai literatur akademik dan laporan empiris, dapat disimpulkan bahwa strategi hedging merupakan instrumen penting dalam manajemen risiko nilai tukar bagi perusahaan ekspor-impor. Fluktuasi nilai tukar yang tidak menentu dapat berdampak langsung terhadap stabilitas keuangan perusahaan, khususnya terhadap arus kas, margin laba, dan nilai perusahaan.
Trusting the Influencer: How Brand Credibility Shapes Buying Behavior Reni Yesi S; Irdawati
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.355

Abstract

This study investigates the influence of influencer marketing on consumer purchase decisions, with brand trust serving as a mediating variable. With the growing reliance on social media platforms for brand communication, understanding the mechanisms behind consumer behaviour has become increasingly important. A quantitative approach was employed using data from 250 respondents in Indonesia, analysed through Structural Equation Modelling with Smart-PLS. The results reveal that influencer marketing does not directly affect purchase decisions. However, it has a significant positive impact on brand trust, which in turn strongly influences purchase behaviour. Furthermore, brand trust is proven to mediate the relationship between influencer marketing and purchase decisions effectively. These findings emphasize that trust in the endorsed brand plays a pivotal role in converting influencer exposure into actual purchasing actions. The study provides valuable insights for marketers seeking to enhance the effectiveness of influencer campaigns by focusing on strategies that build consumer trust. It also contributes to the growing body of digital marketing literature by clarifying the indirect pathway through which influencer marketing shapes consumer intentions. Future research is encouraged to explore other mediating or moderating variables and to examine the model in broader cultural contexts.
EVALUASI ANGGARAN APBD SATUAN KERJA PERANGKAT DAERAH BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) KABUPATEN KONAWE TAHUN ANGGARAN 2016 Irdawati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 9 No. 3 (2024): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui hasil Evaluasi Anggaran SKPD Pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kabupaten Konawe Tahun Anggaran 2016. Pengumpulan data dilakukan dengan cara Interview / Wawancara dan Dokumentasi. Data yang diperoleh dari Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kabupaten Konawe. Metode Analisis yang digunakan adalah metode Deskriftif Kualitatif yaitu dengan mengumpulkan data penelitian yang diperoleh dari objek penelitian dan literatur lainnya. Hasil penelitian ini menunjukkan Perencanaan Tujuan dan Sasaran yang menjadi pedoman dalam Renstra BAPPEDA, dimana dalam Perencanaan Operasional banyaknya kegiatan yang dihilangkan, dalam hal Penganggaran usulan Rencana Anggaran Satuan Kerja (RASK) tidak semua dapat direalisasi sesuai dengan usulan, dan penetapan anggaran. Adanya pemotongan anggaran yang dilihat dari seluruh jumlah anggaran
Maximizing SME Financial Performance: The Role of Financial Literacy, Access to Financing, and Business Strategy Mongan, Claudio Julio; Lambe, Kristian Hoegh Pride; Irdawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4075

Abstract

This study investigates the influence of financial literacy and access to financing on the financial performance of SMEs and manufacturing companies in Makassar, Indonesia, with business strategy as a moderating variable. Using a quantitative, explanatory research design and a sample of 96 respondents, data were analyzed through Structural Equation Modeling with the SmartPLS tool. The results reveal that financial literacy does not significantly impact financial performance, suggesting that knowledge alone may not translate into better financial outcomes. Conversely, access to financing has a significant positive effect on financial performance, highlighting the critical role of financial resources in business development. Furthermore, business strategy does not moderate the relationship between financial literacy and performance but does negatively moderate the relationship between access to financing and performance. This indicates that misalignment between financing utilization and strategy may hinder financial improvements. The study contributes to understanding how internal capabilities and strategic orientation influence performance outcomes and offers practical insights for SMEs in aligning strategies with financial decisions. Future research should explore other moderating factors to deepen understanding of these dynamics.
Self-Control as a Mediator Between Financial Literacy and Saving Behavior in Generation Z Irdawati; S, Reni Yesi; Rachmawati, Budi
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.344

Abstract

This study examines the determinants of saving behavior among Generation Z in Bekasi City, focusing on the influence of financial literacy and the mediating role of self-control. Using a quantitative approach, data were collected from 96 university students and analyzed through Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings reveal that financial literacy positively affects saving behavior both directly and indirectly via self-control, which partially mediates this relationship. Moreover, financial literacy significantly enhances self-control, and self-control itself strongly predicts saving behavior. These results underscore the importance of integrating behavioral components, such as self-control development, into financial education programs for young adults. The study contributes to a deeper understanding of how cognitive and psychological factors jointly influence financial decision-making in the digital age. Limitations include the cross-sectional design and limited geographic scope, suggesting future research to employ longitudinal methods and broader populations for generalizability.
The Effect of Financial Literacy on Financial Management of High School Teachers Irdawati; Rakhmat; Suci, Yuli Rahmini; Santoso, Septy Indra
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3791

Abstract

Financial literacy is vital for teachers to manage personal finances effectively and secure long-term economic stability. This study investigates the impact of basic and advanced financial literacy on the financial management of high school teachers in Makassar City. Using a quantitative descriptive approach, 100 teachers were selected through purposive sampling, and data were collected via questionnaires. SmartPLS was employed to test validity, reliability, and hypotheses. Results indicate that both basic and advanced financial literacy significantly influence financial management. Basic literacy contributes 26.6% (p = 0.017 < 0.05), while advanced literacy shows a stronger effect of 61.6% (p = 0.000 < 0.05). Together, the two variables explain 68.1% of the variation in financial management, with 31.9% influenced by other factors. These findings highlight the dominant role of advanced financial literacy in shaping effective financial practices, while also underscoring the need to strengthen both levels to improve teachers’ decision-making, financial stability, and their role in educating students about financial matters.