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All Journal Jurnal Sains dan Teknologi Gemilang: Jurnal Manajemen dan Akuntansi Central Publisher Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JSE: Jurnal Sharia Economica Jurnal Media Akademik (JMA) Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Kajian Ekonomi dan Akuntansi Terapan Jurnal Ekonomi Bisnis dan Kewirausahaan Sosial : Jurnal Ilmiah Pendidikan IPS
Gustina Masitoh
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Analisis Efisiensi Belanja Modal terhadap Pertumbuhan Ekonomi Daerah di Indonesia : Pendekatan Data Panel Dwi Citra Haryati; Nurpiji Nurpiji; Gustina Masitoh; Wahyu Saputra; Taufik Subarkah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2185

Abstract

Regional economic growth is one of the main indicators for assessing the success of development, and it is significantly influenced by the effectiveness and efficiency of public budget management, particularly capital expenditure. Within the framework of fiscal decentralization, the efficiency of capital expenditure allocation by local governments becomes a crucial factor in enhancing productivity, creating economic added value, and promoting equitable distribution of public welfare. This study aims to examine the effect of capital expenditure efficiency on economic growth at the district/city level in Aceh Province using a panel data approach. The approach employed is quantitative in nature, utilizing secondary data from the Central Bureau of Statistics (BPS) over an annual time period. The analysis is conducted using a panel data regression model, and based on the Chow and Hausman tests, the Random Effect Model (REM) is selected as the most appropriate model. The estimation results indicate that capital expenditure has a positive and significant effect on regional economic growth, suggesting that government investment through capital spending can stimulate economic activity and enhance the region’s production capacity. These findings are in line with endogenous growth theory, which emphasizes the importance of government spending as a key driver of long-term economic development. This study provides an important contribution to the literature on regional economics and offers fiscal policy implications, particularly in improving the effectiveness and efficiency of development spending. For future research, it is recommended to expand the study to a broader regional scope and consider additional control variables such as institutional quality, infrastructure conditions, and other socio-economic indicators to obtain a more comprehensive understanding of public expenditure effectiveness.
Analisis Pengaruh Inflasi dan Suku Bunga terhadap Pertumbuhan Ekonomi di Indonesia Dinda Dewi Santika; Alya Putri Aiska; Aisyah Tiara Kusuma; Gustina Masitoh; Feri Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2186

Abstract

Inflation is an increase in the price of goods and services widely and sustainably in a certain period of time. Inflation has a significant influence on the economic growth of country, including Indonesia. The high level of inflation can cause instability in Indonesia’s economic growth. Interest rates are expenses and payments paid banks to customers who make product purchase dan salestransactions. generally interest rates are culculated according to a certain percentage within a certain period of time. In addition, interest rates also function as one of the aspects that influence the development and economic growth in Indonesia, both for the public and investors. This study aims to analyze the effect of inflation and interest rates on economic growth in Indonesia. The method used is a literaturee study with a descriptive qualitative approach. The results showed that inflation and interest rates had a positive influence on economic growth in Indonesia. Economic growth is reflected in increasing economic capacity in producing goods and services. Therefore, inflation control and interest rates are very important in encouraging economic growth. Strategies are needed to optimize the use of domestic products and improve export tariffs and limiting certain goods imports. The negative impact of inflation on the country’s economy includes the potential to desrease he welfare of the community, especially permanent income groups, due to the increase in price of goods that are not matched by increased income. In addition, inflation can worsen income inequality, therebyreducing the purchasing power of permanent income people.
PERAN MEDIA AUDIO VISUAL SEBAGAI PEMBELAJARAN BERBASIS DIGITAL UNTUK MENINGKATKAN SEMANGAT BELAJAR SISWA Gustina Masitoh; Anisatul Mahrurin; Rita Purwati; Intan Nur Hidayati; Ismaul Lailirahma
Journal Central Publisher Vol 1 No 10 (2023): Jurnal Central
Publisher : Central Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60145/jcp.v1i10.222

Abstract

Latar Belakang : Media audio-visual yang menggabungkan unsur suara dan gambar, telah menjadi salah satu alat yang efektif dalam meningkatkan keterlibatan siswa dan mempermudah pemahaman materi pembelajaran Tujuan : Tujuan dari penelitian ini adalah untuk menganalisis peran media audio-visual dalam pembelajaran berbasis digital dan dampaknya terhadap semangat belajar siswa. Metode : Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode wawancara, observasi, dan dokumentasi. Subjek penelitian terdiri dari siswa dan guru yang terlibat dalam pembelajaran berbasis digital menggunakan media audio-visual Hasil dan Pembahasan : Hasil penelitian menunjukkan bahwa penggunaan media audio-visual dapat meningkatkan semangat belajar siswa dengan membuat pembelajaran menjadi lebih menarik, interaktif, dan mudah dipahami. Selain itu, media ini mendorong siswa untuk lebih aktif dalam proses belajar dan memberikan pengalaman belajar yang menyenangkan. Namun, terdapat tantangan terkait dengan keterbatasan infrastruktur dan akses teknologi yang perlu diatasi untuk memastikan efektivitas penggunaan media audio-visual Kesimpulan : Media audio-visual berperan penting dalam meningkatkan motivasi dan semangat belajar siswa, serta dapat menciptakan pengalaman belajar yang lebih efektif dan menyenangkan.
PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI TERHADAP PEMAHAMAN PRAKTIS MAHASISWA DALAM PENYUSUNAN LAPORAN KEUANGAN Gustina Masitoh; Julia Nur Huzaiyana; Dika Firmansyah; Rika Damayanti
Jurnal Media Akademik (JMA) Vol. 3 No. 5 (2025): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i5.1854

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penggunaan software akuntansi terhadap pemahaman praktis mahasiswa dalam menyusun laporan keuangan. Latar belakang penelitian ini adalah meningkatnya integrasi teknologi digital dalam pendidikan akuntansi yang menuntut bukti empiris mengenai efektivitasnya. Tujuan utama dari penelitian ini adalah untuk menganalisis kontribusi penggunaan software akuntansi terhadap pemahaman mahasiswa dalam melakukan tugas-tugas pelaporan keuangan. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 80 mahasiswa pendidikan ekonomi melalui kuesioner terstruktur. Hasil analisis regresi menunjukkan bahwa penggunaan perangkat lunak akuntansi berpengaruh signifikan dan positif terhadap kemampuan mahasiswa dalam menyusun laporan keuangan secara akurat dan efisien. Temuan ini menunjukkan bahwa keterlibatan langsung dengan perangkat digital dapat meningkatkan kompetensi teknis mahasiswa dan kesiapan mereka untuk menghadapi tantangan profesional. Penelitian ini merekomendasikan integrasi berkelanjutan dari perangkat lunak akuntansi dalam kurikulum sebagai jembatan antara teori dan praktik dalam pembelajaran akuntansi, dalam rangka mendukung pengembangan lingkungan belajar yang lebih praktis dan relevan yang selaras dengan kebutuhan industri dan kemajuan teknologi
Co-Authors Adip Nainul Amani Aditya Reza Rezola Aisyah Tiara Kusuma Alya Putri Aiska Angga Pratama Anisatul Mahrurin Anjeli Anjeli Chika Dwi Oktaviani Devi Tridayanti Dewi Mitasari Diah Ayu Pratama Putri Dian Krisnawati Dika Firmansyah Dinda Dewi Santika Dwi Citra Haryati Eka Gaetri Utari Feri Kurniawan Intan Nur Hidayati Ismaul Lailirahma Ismaul Lili Rahma Isnaini Khoirunnisa Julia Nur Huzaiyana Kula Khusnihita Levia Saputri Mar’ah Khoiru Qudwah Melisyah Kurnia Wati Mutiarani Nimas Ayu Lailasari novi royani Nur Fathanah Nurpiji Nurpiji Primadi Khema Chandra Qoniatul Hasanah Rahma Nur Hidayah Rika Damayanti Rina Setiani Rina Stiani Rindiani Rindiani Rita Purwati Sherlinda, Sherlinda Siti Kharisatul Ulya Taufik Subarkah Thamara idil fitri Wahyu Saputra