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THE INFLUENCE OF REGIONAL TAX REVENUE ON REGIONAL ORIGINAL INCOME WITH GOOD CORPORATE GIVERNANCE AS A MODERATING VARIABLE Herlina Theodensia D. Doke; Paul Usnmany; Johny Aninam; Rieneke Ryke Kalalo; Eljawati Eljawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14316

Abstract

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses the five studies above as the main springs for building a new water source center which researchers will design with new variations or what is usually called an element of novelty in each study. The data used in this research is secondary data that researchers obtained from the Central Bureau of Statistics to see the tax revenue of each province in the last 10 years which is published every year on the official website of the Central Bureau of Statistics. These data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show Regional Tax Revenue can have a positive relationship and a significant influence on Regional Original Income. This can be caused because the P-Values value is positive and is below the 0.05 significance level, namely 0.019. Based on these results, it can be concluded that the more tax revenue a region receives can increase its Original Regional Income. What is different from the five studies above, in the next row of the third table of this study shows that the Good Corporate Governance variable can strengthen the influence of the Regional Tax Revenue variable on Regional Original Income. This is because the P-Values value is positive and is below the 0.05 significance level, namely 0.000. Thus the first and second hypotheses in this research can be accepted. Keywords: Regional Tax Revenue, Regional Original Income, Good Corporate Givernance.
The Role of Digital Financial Inclusion in Reducing Income Disparities in Underdeveloped Regions Johny Aninam
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1654

Abstract

This study investigates the transformative role of digital financial inclusion in mitigating income disparities in underdeveloped regions, with a focus on the socio-economic dynamics of 2026. As traditional banking systems often fail to reach remote and marginalized populations due to high operational costs and infrastructure deficits, digital financial services (DFS), ranging from mobile banking to fintech-driven credit, emerge as a critical bridge. Using a quantitative approach with panel data analysis, this research examines how access to digital payment systems, microfinance, and digital insurance influences the Gini coefficient and household income levels in regions with low economic development. The findings suggest that digital financial inclusion significantly reduces income inequality by lowering transaction costs, fostering entrepreneurship, and enhancing financial resilience among the unbanked. The study concludes that while technology acts as a catalyst, its effectiveness is deeply contingent upon digital literacy and supportive regulatory frameworks. This research contributes to the literature on development economics by providing empirical evidence on how the "fintech revolution" serves as a structural tool for achieving more equitable economic growth in underdeveloped areas.
Determinants of Firm Value Based on Macro and Micro Dynamics: Inflation and Financial Performance as Moderating Variables Siti Aisyah; Johny Aninam; Mekar Meilisa Amalia; Neti Erlina; Novitasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9416

Abstract

This study aims to analyze the influence of macroeconomic and microeconomic dynamics on firm value through a dual moderation model. Specifically, this study examines how macroeconomic variables (such as exchange rates and interest rates) affect firm value, with inflation as a moderating variable, and how microeconomic fundamental factors affect firm value, with financial performance as a moderating variable. Using a quantitative approach with the Structural Equation Modeling (SEM) method, this study integrates Signaling Theory and Arbitrage Pricing Theory to explain the phenomenon of capital market volatility. The analysis results indicate that inflation plays a crucial role in weakening the transmission of monetary stability to firm value, while solid financial performance has been shown to strengthen market appreciation of the issuer's intrinsic value. This study provides a theoretical contribution to the financial management literature regarding the interaction between systematic risk and firm-specific risk in determining shareholder value in emerging markets.
The Influence of Intellectual Capital and Environmental, Social, and Governance (ESG) Disclosure On Company Value Triana Meinarsih; Johny Aninam; Hadiansyah Ma’sum; Olivia Tahalele; Rohani Purnamasari Dima
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1725

Abstract

This study aims to empirically examine the influence of Intellectual Capital (IC) and Environmental, Social, and Governance (ESG) disclosure on company value within the context of the evolving global capital market in 2026. As traditional financial metrics increasingly fail to capture the full spectrum of corporate worth, non-financial drivers such as intangible assets and sustainability commitments have gained prominence. Using a quantitative approach and panel data analysis, this research investigates how efficient management of human, structural, and relational capital, combined with transparent ESG reporting, signals superior corporate quality to investors. The study utilizes the Value Added Intellectual Coefficient (VAIC™) model to measure IC and ESG scores based on global reporting standards. Preliminary findings suggest that both IC and ESG disclosure positively and significantly impact company value, as measured by Tobin’s Q. Furthermore, the abstract emphasizes that in a digital and socially conscious economy, the synergy between intellectual prowess and ethical governance serves as a critical determinant of long-term financial performance and market valuation.