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Qualitative analysis of it reliability and security in local government financial reporting Dailibas Dailibas; R Nasution; Chaerudin Chaerudin; Muhammad Nasim Harahap
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244896

Abstract

The study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts investment and builds public trust. However, threats to IT reliability and security can lead to negative consequences, such as data inaccuracies or the risk of information leakage. This research uses a qualitative approach with case studies on two local governments that have adopted IT in the financial reporting process. Data were obtained through in-depth interviews, observations and document reviews. The analysis focused on the impact of IT reliability and security on financial administration performance. The results show that improving IT reliability and security has a significant positive impact on local government financial management. Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. This research makes an important contribution by supporting previous research and expanding the discussion on the relationship between IT security and public trust, which has previously been less explored. The practical implications include recommendations for strengthening regulations and budget allocations for better IT infrastructure, as well as guidance on effective IT implementation strategies. The findings confirm that IT reliability and security are key elements in building a transparent and efficient local government administration system.
Macroeconomic Policy Effects on Domestic Credit to the Private Sector in Developing Countries Fitri Yulia Andini; Deswita Herlina; Muhammad Nasim Harahap
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10027

Abstract

This study analyzes the effects of the federal funds rate, non-performing loans, trade openness, inflation, lending interest rates, and exchange rates on domestic credit to the private sector in 31 small open developing economies during 2010–2024 using the System Generalized Method of Moments (System GMM) approach. The results show that the federal funds rate, non-performing loans, trade openness, inflation, and lending interest rates have a significant negative effect, while the exchange rate has a significant positive effect on domestic credit to the private sector. The finding on trade openness is inconsistent with the initial hypothesis, as it shows a negative coefficient of (−0.063) in the short run and (−0.535) in the long run. The results also indicate that long-run effects are greater than short-run effects. In the long run, the exchange rate has the largest effect with a coefficient of (8.629), while in the short run it also shows the largest coefficient of (1.016). These findings highlight the importance of adaptive macroprudential policies in maintaining credit intermediation stability in developing economies.
Pengaruh Kebijakan Moneter dan Indikator Lingkungan terhadap Penerbitan Green Bond di Negara Berkembang Rizqa Meliza; Cep Jandi Anwar; Muhammad Nasim Harahap
Jurnal Keuangan dan Perbankan Vol. 22 No. 01 (2025): Jurnal Keuangan Dan Perbankan, Volume 22, No.1, Desember 2025
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v22i01.901

Abstract

Isu global seperti perubahan iklim dan degradasi lingkungan telah menciptakan kebutuhan pendanaan besar untuk proyek berkelanjutan, menjadikan green bond sebagai instrumen keuangan yang penting. Penelitian ini berfokus pada analisis pengaruh kebijakan moneter (Suku Bunga Bank Sentral, Nilai Tukar, Cadangan Devisa, dan Pertumbuhan Ekonomi) dan indikator lingkungan (Emisi Karbon, dan Konsumsi Energi Terbarukan) terhadap penerbitan Green Bond di 21 negara berkembang pada tahun 2015Q1-2O24Q4. Penelitian ini menguji pengaruh jangka pendek dan jangka panjang menggunakan metode analisis Pooled Mean Group (PMG). Hasil temuan menunjukkan bahwa dalam jangka pendek, konsumsi energi terbarukan memiliki pengaruh positif signifikan terhadap penerbitan green bond. Sementara dalam jangka panjang, suku bunga bank sentral dan nilai tukar memiliki pengaruh negatif signifikan terhadap penerbitan green bond, sebaliknya cadangan devisa, pertumbuhan ekonomi, dan konsumsi energi terbarukan memiliki pengaruh positif signifikan terhadap penerbitan green bond.
Pengaruh Nilai Tukar, Suku Bunga dan Transaksi Digital terhadap Velocity of Money di Indonesia Anne Fitrianovaline; Stannia Cahaya Suci; Muhammad Nasim Harahap
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3292

Abstract

This study aims to analyze the effects of the exchange rate (NT), Bank Indonesia policy interest rate (SB), e-money transaction volume (VUE), e-moneytransaction value (NUE), and the number of Electronic Data Capture (EDC) machines on the Velocity of Money in Indonesia during the period of 2021M1–2025M12. The study is motivated by the digital paradox phenomenon, in which the rapid growth of digital payment transactions has not been accompanied by an increase in the Velocity of Money. This research employs a quantitative approach using monthly time-series data obtained from Bank Indonesia and Statistics Indonesia (Badan Pusat Statistik). The analysis is conducted using the Autoregressive Distributed Lag (ARDL) model with two dependent models, namely the M1-based Velocity of Money (VOM1) and the M2-based Velocity of Money (VOM2). The findings indicate that, in the short run, VOM1 is significantly influenced by e-money transaction value (NUE), the number of EDC machines, and the fourth lag of the policy interest rate, while VOM2 is negatively and significantly affected by e-money transaction volume (VUE) and EDC. In the long run, VOM1 is positively and significantly influenced by the policy interest rate, whereas NUE and EDC have significant negative effects. In contrast, VOM2 is negatively and significantly affected by VUE and EDC, while the exchange rate, the policy interest rate, and NUE have no significant effects. This study contributes to the empirical literature by demonstrating that the determinants of the Velocity of Moneydiffer between the M1 and M2 monetary aggregates, thereby providing further evidence of asymmetric responses to macroeconomic factors and the digitalization of payment systems. These findings enrich the monetary economics literature and offer policy implications for Bank Indonesia in formulating more effective monetary and payment system policies.