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Impact of Fiscal Policy on Economic Growth in Developing Countries Arjang Arjang; Hendri Khuan; Rudy Badrudin; Loso Judijanto; Ummy Kalsum; Rizal Ruben Manullang
Nomico Vol. 1 No. 12 (2025): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/06bv6z03

Abstract

This study examines the impact of fiscal policy on economic growth in developing countries, emphasizing the role of government expenditures and tax policies in shaping economic outcomes. The findings indicate a strong positive relationship between fiscal policy and economic growth, where government spending and tax measures significantly contribute to enhancing economic performance. Specifically, the study reveals that well-structured fiscal policies can effectively promote growth, with key fiscal tools such as public investment and tax reforms playing a vital role. The results suggest that developing countries can achieve higher economic growth by implementing strategic fiscal measures, which can address structural challenges and encourage sustainable development. The research provides essential insights for policymakers to design more efficient fiscal policies that foster long-term economic stability and growth.
10.61533 ANALISIS PERSEP UMKM & KUALITAS SUMBER DAYA MANUSIA (SDM) TERHADAP PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM MENUJU EKONOMI BERKELANJUTAN DI KOTA PANGKALPINANG Tryanita, Putri; Medinal; R. Manullang, Rizal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 6 No 1 (2026): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v6i1.446

Abstract

This study aims to analyze the influence of Micro, Small, and Medium Enterprises (MSMEs) perceptions and the quality of Human Resources (HR) on the preparation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Pangkalpinang City. MSMEs are fundamental pillars of the national economy, but are often hampered by low accounting literacy and the quality of financial reporting. This study uses a quantitative approach with multiple linear regression methods. The research sample consisted of 86 MSMEs in Pangkalpinang City selected through purposive sampling techniques. Data collection was carried out through questionnaires and documentation. The results of the study indicate that (1) MSME perceptions have a positive and significant effect on the preparation of financial reports according to SAK-EMKM (tcount 7.164 > ttable 1.663); (2) HR quality also has a positive and significant effect on the preparation of financial reports (tcount 3.872 > ttable 1.663); and (3) Simultaneously, MSME perceptions and human resource quality significantly influence financial report preparation (Fcount 79.115 > Ftable 3.11). The coefficient of determination (R²) of 0.656 indicates that 65.6% of the variation in financial report preparation can be explained by these two variables. The implication of this study is the importance of improving accounting literacy and developing human resource capacity to promote transparency, accountability, and the contribution of MSMEs to a sustainable economy.
ADVANTAGES AND DISADVANTAGES OF FOOD ESTATE POLICY FOR RURAL COMMUNITIES Eri Mardiani; Rizal R. Manullang; Nanang Qosim; Iwan Harsono; Zulham
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 6 (2024): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

There are two opposing camps who have their own arguments which are almost equally strong, namely the function of the Food Estate policy in order to increase food security in Indonesia. However, on the other hand, this policy has the potential to damage the environment. This research is qualitative research with a descriptive approach related to Food Estate as a solution to overcoming food scarcity or whether it is a wrong policy that can damage the surrounding environment. The result in this article show several things regarding the Food Estate policy have more advantages or disadvantages as follows: 1. Food Estate can increase food security in Indonesia 2. Food Estate can also cause less damage to the environment if it has a print that protects the environment and achieves sustainable development goals.
THE INFLUENCE OF BRAND ASSOCIATION ON PURCHASING DECISIONS WITH BRAND AMBASSADORS AS A MODERATING VARIABLE Dian Wahyuningsih; Nurdin; Dicki Bagus Chandra; Rizal R. Manullang; Zamhari
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 10 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

Backgrounds: Researchers have the belief that it is also used as a hypothesis in this research regarding the Brand Association variable which can have a positive relationship and a significant influence on purchasing decisions because the more and better brand associations will make the product more known to the public, regarding product identity and product quality. Objectives In the end, the public/potential consumers can make purchasing decisions. Apart from that, researchers also believe that if the influence of the Brand Association variable on Purchasing Decisions is moderated by the Brand Ambassador variable, it can further strengthen the influence of the Brand Association variable on Purchasing Decisions because Brand Ambassadors will convince buyers of product quality, product suitability, and so on. Methods: This research is quantitative research with an explanatory approach, namely research that uses previous research as a basis for building new arguments to prove the influence of the Independent variable on the Dependent variable and the strength of the moderating variable in strengthening the relationship between the two variables (Kurniawan, 2018). The data used in this research is secondary data distributed digitally to MS Glow consumers spread throughout Indonesia, totaling 300 consumers. These data were analyzed using the Samrt PLS 4.0 analysis tool. Results and Conclusions: The results of table 3 of the path coefficient show a positive relationship direction and a significant influence because the P-Values value is positive and is below the 0.05 significance level, namely 0.021. The results of the second row of the third table of Path Efficiency show a positive relationship direction and a significant influence on Purchasing Decisions because it has a positive direction and is below the 0.05 significance level, namely 0.000, which is more significant than the direct test of 0.021. Thus, the first and second hypotheses in this research can be proven and accepted.