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All Journal Jurnal Pendidikan Akuntansi Indonesia Harmoni Sosial: Jurnal Pendidikan IPS Journal of Auditing, Finance, and Forensic Accounting Jurnal Pengabdian Masyarakat AbdiMas YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR) Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Panrita Sinergi International Journal of Economics Sinergi International Journal of Education
Ratna Rosita Pangestika
Universitas Negeri Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Measuring the Future of Indonesia's Creative Economy: A Statistical and SWOT Analysis Toward Golden Indonesia 2045 Pangestika, Ratna Rosita; Nurul Hidayah; Niken Purnamasari
Sinergi International Journal of Economics Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v4i1.991

Abstract

The creative economy has become a strategic pillar of Indonesia’s national development, contributing approximately IDR 1,389 Quadrillion Rupiah to GDP in 2024 at current prices and employing more than 24 million workers, based on data from Statistics Indonesia and the Ministry of Tourism and Creative Economy. Using the national classification of creative economy subsectors, this study analyzes development trends, projects future growth toward the Golden Indonesia 2045 agenda, and evaluates strategic positioning through a SWOT framework. This research adopts a descriptive quantitative secondary-data design using time-series data from 2010-2024 derived from Statistics Indonesia, the Ministry of Tourism and Creative Economy, and national planning documents. Analytical techniques include descriptive statistics, trend and projection modeling, and an integrated SWOT analysis linking sectoral indicators with long-term policy targets. The study’s novelty lies in combining projection modeling with subsectoral analysis and aligning strategic evaluation with national development goals. The findings indicate sustained growth with the potential for the creative economy to contribute around 10% of national GDP by 2045. However, challenges remain in financing access, digital infrastructure, and intellectual property governance, highlighting the need for cross-sectoral collaborative policy strategies.
The Impact Of Project-Based Learning On Reflective Skills And Visual Communication In Accounting Education: Dampak Pembelajaran Berbasis Proyek Terhadap Keterampilan Reflektif Dan Komunikasi Visual Dalam Pendidikan Akuntansi Nurul Hidayah; Ani Widayati; Niken Purnamasari; Ratna Rosita Pangestika
Jurnal Pendidikan Akuntansi Indonesia Vol. 24 No. 1 (2026): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v24i1.95613

Abstract

Higher education institutions are expected to adopt learning strategies that go beyond academic mastery to cultivate reflective, communicative, and creative abilities as key 21st-century competencies. This study describes the implementation of Project-Based Learning (PjBL) integrating reflective essay writing and academic poster design, and examines its effects on students’ reflective skills, visual communication, and professional literacy. A mixed-method approach with a sequential explanatory quasi-experimental design was used. Participants were 107 students from the Accounting Education Study Program at Yogyakarta State University, divided into an experimental class (55 students) and a control class (52 students). The four-week intervention followed four stages: concrete experience, reflective observation, abstract conceptualization, and active experimentation. Data were gathered through questionnaires, artifact analysis (essays and posters), classroom observations, and semi-structured interviews. Results indicate that multimodal PjBL significantly improved students’ critical reflection. Qualitative findings show that combining written reflection with visual expression enabled students to connect theory and practice more meaningfully, increased learning motivation, and strengthened professional awareness, particularly in using academic English. The study confirms that multimodal PjBL is an effective and innovative approach in higher-education ESP instruction. It recommends broader and longer implementation in Accounting courses to enhance employability skills and better align learning with professional workplace demands.
Women Farmers’ Groups as a Learning Resource in the Community Economy Course to Develop Young Generation’s Character Strengths in the Agricultural Sector Baroroh, Kiromim; Ngadiyono, Ngadiyono; Pangestika, Ratna Rosita
Journal of Economics Education and Entrepreneurship Vol 7, No 1 (2026): JEE, APRIL 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i1.16693

Abstract

Sustainable development requires preparing the younger generation to engage in agriculture as a backbone of the national economy. This study examines the utilization of Women Farmers’ Groups (Kelompok Wanita Tani, KWT) as a contextual learning resource in the Community Economy course at the Faculty of Economics and Business, Universitas Negeri Yogyakarta. The research objectives are: (1) to identify the use of KWT as a learning resource, (2) to classify the obstacles faced in its utilization, and (3) to analyze students’ character strengths in agriculture. A descriptive quantitative method was employed with 178 students as respondents. Data collection techniques included questionnaires, observations, interviews, and documentation. The research instrument was validated (83 valid items out of 84, Cronbach’s Alpha = 0.978). Results indicate that KWT significantly improves students’ understanding of agrarian-based Community economy, with increased interest in agribusiness and sustainability awareness. The main obstacles encountered were technical limitations (data access) and psychological barriers (lack of confidence). Student participation in KWT strengthened their character strengths, particularly courage, teamwork, gratitude, and empathy. The findings highlight the relevance of integrating community-based resources in higher education to bridge theory and practice while empowering local agricultural communities.
Mapping the Future of AI-Driven Digital Transformation in SMEs: A Bibliometric and Conceptual Framework Analysis Towards Sustainable and Inclusive Innovation Suyanto, Umar Yeni; Pangestika, Ratna Rosita; Prameswari, Kinanti Puja; Setiyaningsih, Heni
Journal of Economics Education and Entrepreneurship Vol 7, No 1 (2026): JEE, APRIL 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i1.17062

Abstract

The integration of Artificial Intelligence (AI) into Small and Medium Enterprises (SMEs) has become a critical lever for achieving resilience, efficiency, and long-term sustainability in the digital era. However, despite AI’s transformative potential, empirical evidence suggests a persistent gap between technological capabilities and actual adoption within the SME sector. This study employs a bibliometric analysis using VOSviewer with the keywords "artificial intelligence" OR "AI" AND "Small and medium enterprises" OR "SMEs" AND "digital", encompassing 150 Scopus indexed articles from 2017 to 2025. The visualizations reveal six prominent thematic clusters, including AI based adaptive strategies, post-pandemic digital transformation, decentralized finance, digital literacy, and emerging concepts such as green cybersecurity. Notably, overlay visualizations indicate that sustainability-oriented digital practices are gaining scholarly momentum, signaling a future research trajectory focused on inclusive, secure, and environmentally conscious AI applications in SMEs. This article proposes a conceptual model SDRAIS (SME Digital Resilience through AI and Sustainability) that integrates three strategic dimensions: Strategic AI Integration, Digital Capabilities, and Sustainability Orientation. The model advances theoretical development by aligning with the Dynamic Capabilities and TOE (Technology Organization Environment) frameworks, while also responding to gaps in Triple Bottom Line (TBL)-driven technology adoption. The findings offer new perspectives for policymakers, SME stakeholders, and researchers by emphasizing the importance of interdisciplinary approaches to foster AI-driven innovation ecosystems that are both competitive and sustainable. This study contributes to the evolving discourse on digital transformation in SMEs and sets a robust foundation for future empirical exploration.
The Power of Tax Relief: How Fiscal Incentives Shape the Creative Industries in Indonesia Hidayah, Nurul; Pangestika, Ratna Rosita; Purnamasari, Niken
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33602

Abstract

This study examines the impact of fiscal incentives, particularly tax relief, on the performance of firms in Indonesia’s creative industries. While tax incentives are widely used to stimulate investment and innovation, their effectiveness in high-uncertainty, intangible-capital sectors such as creative industries is underexplored. In addition, this study also examines the moderating role of policy design, digital maturity, and export orientation. Using institutional theory as a framework, the study applies a fixed-effects panel regression model to 600 firm-year observations from 100 creative firms across 12 Indonesian provinces between 2019 and 2024. The findings reveal that tax relief significantly enhances firm performance, particularly in employment growth, capital investment, and RD. However, the benefits are stronger for firms operating under well-designed policy frameworks, with higher digital maturity or export orientation. This indicates that institutional and firm-specific factors critically shape the effectiveness of fiscal incentives. This study contributes original insights by linking policy design with firm outcomes, offering strategic recommendations for aligning fiscal tools with the digital and innovation-driven nature of the creative economy.
Co-Authors Ahmad Chafid Alwi Alfian Abdul Ghaffar Ali Muhson Ani Widayati Intan Prabandari, Anandhiya Isnawati, Dian Kiromim Baroroh Lilia Pasca Riani Maksum, Akyas Hilmi Manik, Yuni Mariani Mimi Mulyani Muhanik, Farah Mufti Nadif, M. Najmi Ngadiyono Ngadiyono, Ngadiyono Niken Purnamasari Niken Purnamasari NURUL HIDAYAH Nurul Hidayah Nurul Hidayah Prameswari, Kinanti Puja Puspitaningrum, Yuliastuty Rinjani, Afifah Qodri Risky Setiawan Setiyaningsih, Heni Sudirman, Amalia Nurannisa Tejo Nurseto Umar Yeni Suyanto Wahyu Lestari