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All Journal Journal of International Multidisciplinary Research Holistik Analisis Nexus Journal of Scientific Interdisciplinary Green Social: International Journal of Law and Civil Affairs Interdisciplinary Explorations in Research Journal (IERJ) Scientiva: Journal of Society and Scientific Studies
Rezki Akbar Norrahman
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Religion Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Scientific Interdisciplinary

 1 
Analysis of the Impact of Fiscal Policy on Economic Growth in Indonesia Rezki Akbar Norrahman
Journal of Scientific Interdisciplinary Vol. 1 No. 1 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/09zv7541

Abstract

This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
The Influence of Earnings Management on the Value Relevance of Accounting Information Rahmah, Rahmah; Rezki Akbar Norrahman
Journal of Scientific Interdisciplinary Vol. 1 No. 1 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/5fw1ex68

Abstract

This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Co-Authors Aan Puji Kistanto Afif Syarifudin Yahya Ahmad Rizani Aya Hamdi Ramadan Badruddin Dian May Syifa Dini Asyifa Sari Iwan Harsono Muhammad Ainorrido’ie Muhammadong Najwa Qurrata’Ayun Nurnaningsih A Rahmah Rahmah Siti eka Pratiwi Siti Noormala Teguh Setiawan Wibowo