Claim Missing Document
Check
Articles

Found 26 Documents
Search

Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia dyah purwanti
Gadjah Mada International Journal of Business Vol 25, No 3 (2023): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.64668

Abstract

Voting decisions have become a strategic tool to analyze whether voters consider an incumbent's economic policies make it worthwhile re-electing the incumbent. If a strong correlation between the information on economic policies and the election results could be proved, evidence would thus be found that government accounting captures data on the attributes of government finances, consistent with the information incorporated by constituents in their voting decisions. This study investigates the association between government accounting information and local election outcomes and observes two regional government clusters that held local elections in 2017 and 2018, in which 198 incumbents ran for office again. By employing regression analysis, this study finds that several accounting information items impact the vote acquisition of the incumbents. The specific finding is that budget accounting information has a more decisive influence on votes for the incumbents than financial accounting information does. The result implies budgetary accounting information that represents service performance is beneficial for gaining votes. The limitation that should be considered is the emphasis on the assumption of voter rationality, in which the voters accumulate performance information on the incumbents for their voting decisions. It is highly improbable that voters will allocate time to collecting and reading government financial statements on purpose.
Apakah Dana Desa dan Pendapatan APBD Mempengaruhi Indeks Pembangun Ekonomi Inklusif di Indonesia Sihombing, Pardomuan Robinson; Purwanti, Dyah
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 20, No 2 (2022): September 2022
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v20i2.13553

Abstract

Penelitian ini bertujuan melihat pengaruh pendapatan APBD terhadap Indeks Pembangun Ekonomi Inklusif (IPEI) di Indonesia. Adapun pendekatan pendapatan dan belanja menggunakan variabel pendapatan Pendapatan Asli Daerah (PAD), Pendapatan Pajak, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dan Dana Desa. Data bersumber dari Bappenas dan Badan Pusat Statistik periode 2018-2021. Adapun metode statistik yang digunakan dengan regresi linier berganda dnegan data panel. Berdasarkan pengujian model panel, model Fixed merupakan model yang terbaik. Secara simultan seluruh variabel berpengaruh terhadap IPEI. Secara parsial, PAD, pendapatan pajak, DAU, DAK dan dana desa berpengaruh signifikan positif terhadap IPEI. Berdasarkan hasil penelitian ini, diperlukan kebijakan komprehensif terkait ekonomi makro-sosial agar tingkat IPEI Indonesia terus meningkat.
IMPLEMENTATION OF BINARY LOGISTIC ANALYSIS ON DETERMINANTS OF MALARIA STATUS Sigit Budiantono; Dyah Purwanti; Nurhidayati Nurhidayati; Pardomuan Robinson Sihombing; Ade Marsinta Arsani
Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Vol. 4 No. 2 (2023): Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistik
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/lb.v4i2.307

Abstract

Malaria is a disease transmitted through mosquitoes; malaria is still one of the endemic diseases in Eastern Indonesia. This study aims to determine the factors that affect malaria status. The independent variables used were region, gender, insect repellent, sowing larvicide powder, draining the bathtub, and mosquito nets. The data comes from the Basic Health Research Report (Riskesdas) 2018. The analysis method used is binomial regression / binary logistics. Based on research states that together all independent variables have a significant effect on a person's malaria status. Partially, the chances of rural status, male sex, not using insect repellent, not using larvicide powder, not draining bathtubs, and not wearing mosquito nets are greater than other categories of malaria status. Therefore, self-awareness of individuals and communities is needed in striving for cleanliness and personal health
THE EFFECT OF NATIONAL ECONOMIC RECOVERY ON THE FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC Aditya Restu Prabawa; Dyah Purwanti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.2073

Abstract

The COVID-19 pandemic triggered a health crisis and ultimately had a broad impact on business. The slowdown in economic activity resulted in many businesses failing. In this crisis, the government's role is crucial in improving the economy. Based on the phenomenon, the study analyzes the impact of government roles and firm characteristics on financial performance during COVID-19. The sample is an Indonesian-listed company in the non-financial sector during 2020. Government intervention is proxied by National Economic Recovery (in Indonesia, known as Pemulihan Ekonomi Nasional-PEN) and firm characteristics by liquidity, efficiency, and market power. The study employed the difference-in-difference method to analyze the intervention and used ordinary least squares. National Economic Recovery is found inadequate to raise a firm's financial performance. Otherwise, efficiency and market power positively affect the firm financial performance. The study has some practical implications to execute. First, it is suggested that the government provide unemployment benefits equivalent to wage loss caused by the pandemic. Second, the firm must use its liquidity to adapt quickly to the environment since unused liquidity will be useless in the short term. Third, firms must also raise efficiency and market power to survive the pandemic.
Penguatan Sustainable Development Goals Desa di Kabupaten Belu Nurhidayati Nurhidayati; Dyah Purwanti; IGMA Dharmakarja
JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) VOL. 8 NOMOR 1 MARET 2024 JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat)
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jppm.v8i1.20904

Abstract

Sustainable Development Goals (SDGs) Desa merupakan konsep “think global act local” dari SDGs global yang menjadi tujuan pembangunan negara-negara di dunia. Nawacita Pembangunan Indonesia adalah membangun Indonesia dari daerah tertinggal, terdepan, dan terluar. Kabupaten Belu sebagai salah satu daerah tertinggal, terdepan, dan terluar Indonesia perlu mendapat perhatian khusus dari pemerintah. Capaian SDGs Desa Kabupaten Belu masih tergolong rendah dan perlu ditingkatkan. Untuk meningkatkan dan menguatkan SDGs Desa memerlukan peran semua pihak, terutama dari perangkat desa itu sendiri. Oleh karena itu program pengabdian yang ditujukan kepada perangkat desa terutama kepala desa dan kepala urusan keuangan desa dalam rangka penguatan SDGs Desa. Metode pengabdian yang digunakan berupa pelatihan karena metode ini memang paling cocok untuk identifikasi dan penguatan awal literasi SDGs Desa. Setelah kegiatan pelatihan, pengetahuan peserta pelatihan terkait penerapan program SDGs Desa mengalami peningkatan. Akan tetapi keberlanjutan program pengabdian berupa monitoring implementasi dari kegiatan pelatihan perlu dilakukan agar tujuan kegiatan pelatihan tercapai secara paripurna.
What is the Impact of Infrastructure, Information and Communication Technology (ICT), and Economic Stability on Central Java's Economic Growth? Sihombing, Pardomuan Robinson; Arsani, Ade Marsinta; Purwanti, Dyah; Budiantoro, Sigit
Journal of Government and Political Issues Vol. 3 No. 1 (2023): March
Publisher : Mengeja Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53341/jgpi.v3i1.91

Abstract

This study seeks to examine the impact of Infrastructure, ICT, and Economic Stability on the economic growth rate in Central Java. The data for this research is procured from authoritative sources, namely the Statistics Indonesia (Indonesian: Badan Pusat Statistik, BPS, lit. 'Central Agency on Statistics') and the National Research and Innovation Agency (Indonesian: Badan Riset dan Inovasi Nasional, BRIN). To analyze the data, a multiple linear regression method was employed, utilizing cross-sectional data. The findings reveal that, when considered collectively, all the variables significantly influence Central Java's economic growth. On an individual level, infrastructure, ICT, and economic stability each demonstrate a marked positive correlation with economic growth. Drawing from these insights, the study underscores the imperative for devising comprehensive macro-socioeconomic policies. Such strategic interventions are crucial to ensure that Central Java's economic growth remains both robust and sustainable over time.
Inclusive economic growth and fiscal intervention: could it reduce poverty, inequality, and unemployment in East Java? Purwanti, Dyah
Jurnal Ekonomi & Studi Pembangunan Vol 25, No 1: April 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v25i1.21694

Abstract

Before the COVID-19 pandemic, East Java Province (then abbreviated to East Java) made remarkable achievements in economic growth accompanied by a continuing downward trend in poverty. Then, after the COVID-19 pandemic broke out in 2020, it had a detrimental impact in terms of health, economics and social aspects. Specifically for East Java, the outbreak caused a severe contraction in the economy and significantly increased the number of local unemployed. However, long before COVID-19, East Java was facing wide inequality. Based on these problems, this study evaluates whether inclusive growth and local government fiscal intervention are solutions. These two factors have been recommended by economist as an effective strategies for reducing the triple problem in East Java. Fiscal intervention is interpreted as expenditure policies in economic, education, and health functions. Using panel data regression during 2015-2021, the study documents that economic growth in East Java still needs to be fully inclusive. This is based on the finding that inclusive economic growth does not simultaneously reduce triple problems (poverty, inequality and unemployment). Inclusive growth reduces poverty in East Java, but it has the opposite effect on unemployment and inequality. On the one hand, positive findings are documented in which fiscal intervention in education spending plays a significant role in reducing poverty. Unfortunately, this study failed to find the determining factors that provide a solution to inequality and unemployment in East Java. These evidences certainly have implications for reviewing the quality of inclusive growth and local government expenditure policies.
Determinants of Poverty in East Java after the Covid-19 Pandemic Dyah Purwanti; Sigit Budiantono; Nurhidayati Nurhidayati; Pardomuan Robinson Sihombing; Ade Marsinta Arsani
Jurnal Ekonomi Kuantitatif Terapan 2023: Vol. 16, No. 2, Agustus 2023 (pp.187-360)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2023.v16.i02.p06

Abstract

The Covid-19 pandemic has significantly impacted the economy both nationally and nationally. Economic activity slowed down, many businesses closed their businesses, and there was an increase in the poor. The government is conducting fiscal interventions to overcome the impact of the pandemic both on supply and demand. The intervention is expected to keep the economy growing despite being thin. East Java Province had achievements in reducing poverty until the end of 2019; after the pandemic, poverty increased significantly at the end of 2021. This condition is challenging for the Provincial Government and the City / Regency Government in East Java. Therefore, this study analyzes the determinants of poverty in East Java after the pandemic. Data was sourced from the Statistic Indonesia of East Java for 2018-2021. Using a regression of panel data (fixed effect model), we found that the human development index reduced poverty. On the contrary, the Covid pandemic, this ratio, and economic growth positively impact poverty. The implications of the findings suggest the need for comprehensive economic and macro-social policies so that the poverty rate in East Java can be reduced.
The Influence of Local Government Spending and Village Funds on Inclusive Economic Development in Indonesia Purwanti, Dyah; Nurhidayati, Nurhidayati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (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.v10i1.843

Abstract

Research originality — This study is the first to analyze how government fiscal instruments, specifically the local government spending, have a different role in pillars of inclusive economic development. In addition, the study examines whether village funds, which are the lowest-level of fiscal instrument, play a strategic role in creating inclusivity in regional economic development. It provides a synthesis of knowledge on the role of government fiscal policy in promoting inclusive economic development. Research objectives — This study provides an overview of the empirical findings on how local government spendings and village funds affect the realization of inclusive economic development. Research methods — The study utilized data from the inclusive economic development index (inclusive index), regional spending based on economic, education, and health functions, and village funds at the provincial level from 2015 to 2021. The study used panel data with multivariate regression analysis. Empirical results — The study found that expenditure for education and road strengthened the inclusive index. Economic and health expenditures showed a partial impact on inclusive economic development. Economic expenditure was found to strengthen the economic growth pillar, but it reduced the equity and poverty pillar. The finding underlines that economic expenditure seems to be pro-growth, but not pro-poor. Another finding is that the village funds supported the pillar of equity and poverty. Implications — The implication of this study is the improvement of the quality of government spending, especially educational expenditure, which has been proven to have a significant impact on the inclusive index. Another implication is the possibility that the quality of economic expenditure is improved because it is not fully pro-poor.
The Influence Of Tax Audit, Tax Avoidance And Company Risk On Company Involvement In Tax Amnesty Programs In Indonesia Purwanti, Dyah; Kuncoro, Ari; Andriani, Arifah Fibri
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.47

Abstract

This study aims to investigate the motivation of taxpayers for participating in the tax amnesty programs in Indonesia. At the end of 2016 to early 2017, the Government of Indonesia implemented a tax amnesty program. Through this research, we observed the profile of corporate taxpayers who voluntarily took part in the program. The results of this profile observation are useful for mapping the types of taxpayers’ motivation that are beneficial in increasing tax compliance. To achieve this goal, we observed the companies listed on the Indonesia Stock Exchange in the 2015-2017 period and then selected samples based on certain criteria. By using logistic regression, this study proves that the factors of tax audits, tax avoidance and business risk of the company encourage companies to join the tax amnesty program. These findings confirm that the company made use of the incentives offered by the tax amnesty program.