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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan
Heri Setiawan
Universitas Tanjungpura, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE EFFECT OF PER CAPITA EXPENDITURE ON POVERTY WITH THE HUMAN DEVELOPMENT INDEX AS A MODERATING VARIABLE Yanti Budiasih; Supiati Supiati; Eko Budi Lestari; Bhaswarendra Guntur Hendratri; Heri Setiawan
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13278

Abstract

Abstract This research is quantitative research with an explanatory approach, namely making a number of previous studies related to Per Capita Expenditure, Human Development Index, and Poverty like a reference mirror which is used as the main source in finding elements of novelty and research gaps in the research being carried out. The data used in the research is secondary data that researchers obtained from the annual reports of the Central Statistics Agency from 2017 to 2024 respectively. Researchers analyzed these data using the smart PLS 4.0 analysis tool in several sequential stages, namely validity testing, reliability testing and path coefficients. The result in this researc show the Per Capita Income variable can have a positive relationship and a significant influence on the Poverty variable because the P-Values value is below the 0.05 significance level, namely 0.008. This is because the greater the per capita expenditure, the more people's consumption costs will increase and in the end it will bring people closer to the brink of poverty and even into it. Apart from that, in the second hypothesis which can be seen from the second row of the third table, the Path Coefficient can be concluded if the Human Development Index variable cannot strengthen the influence of the Per Capita Expenditure variable on Poverty because the higher the Human Development Index makes people smarter and less willing to spend their money on things. which is not urgent. These results were obtained from the P-Values which were above the significance level of 0.232. Thus, the first hypothesis in this research can be accepted, while the second hypothesis cannot be accepted. Keywords: Per Capita Expenditure, Poverty, Human Development Index
Organizational Culture and Sustainability Reporting: The Mediating Effect of Management Commitment and Institutional Pressures Nia Tresnawaty; Gilbert Rely; Heru Heru; Heri Setiawan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4558

Abstract

Sustainability reporting has evolved into a strategic instrument in modern corporate accounting, reflecting organizations’ social and environmental responsibility to stakeholders. However, in developing countries, its implementation still encounters obstacles rooted in organizational culture values and norms that shape decision-making and ethical orientation. This study examines how organizational culture dimensions influence sustainability reporting through mediating variables, namely top management commitment and institutional pressures. The study involved 40 companies from Indonesia, Vietnam, the Philippines, and Malaysia, employing an explanatory quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that clan and adhocracy cultures positively affect sustainability reporting quality, while market culture shows context-dependent effects influenced by competitive dynamics. In contrast, a hierarchical culture tends to hinder transparency in sustainability disclosures. This study contributes theoretically by expanding the understanding of organizational culture’s role in sustainability accounting practices and offers practical implications for companies in developing countries to strengthen internal cultures that promote accountability and long-term sustainability.
Co-Authors Bhaswarendra Guntur Hendratri Eko Budi Lestari Gilbert Rely Heru Heru Nia Tresnawaty Supiati Supiati Yanti Budiasih