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All Journal International Journal of Artificial Intelligence Research Bulletin of Economic Studies (BEST) Atestasi : Jurnal Ilmiah Akuntansi
Sappewali, Badriah
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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Dinamika Makroekonomi dan Dampaknya terhadap Kemiskinan: Studi Panel Provinsi di Indonesia Sappewali, Badriah; Saifuloh, Nur Imam
Bulletin of Economic Studies (BEST) Vol 5 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v5i1.58999

Abstract

Penelitian ini bertujuan untuk mengkaji determinan utama yang memengaruhi kemiskinan dan kesempatan kerja di Indonesia, dengan menyoroti peran utang luar negeri, investasi, dan jumlah uang beredar. Secara khusus, penelitian ini menganalisis pengaruh langsung maupun tidak langsung dari ketiga variabel tersebut terhadap tingkat kemiskinan, melalui mekanisme mediasi inflasi, pertumbuhan ekonomi, dan kesempatan kerja. Studi ini menggunakan data panel dari 34 provinsi di Indonesia selama periode 1990 hingga 2020. Data dikumpulkan melalui teknik dokumentasi dari berbagai sumber resmi, kemudian dianalisis menggunakan pendekatan kuantitatif berbasis model persamaan struktural. Hasil analisis menunjukkan bahwa peningkatan utang luar negeri secara langsung berdampak pada kenaikan tingkat kemiskinan. Namun demikian, utang luar negeri berpotensi menurunkan kemiskinan apabila dialokasikan secara produktif untuk mendorong pertumbuhan ekonomi dan memperluas kesempatan kerja. Investasi terbukti berkontribusi dalam menurunkan tingkat kemiskinan, baik secara langsung maupun melalui peningkatan kesempatan kerja. Di sisi lain, inflasi dan pertumbuhan ekonomi tidak menunjukkan peran sebagai variabel mediasi yang signifikan dalam hubungan antara investasi dan kemiskinan. Jumlah uang beredar tidak berdampak langsung terhadap kemiskinan, namun berpotensi memberikan efek tidak langsung apabila mampu mengendalikan inflasi, mendorong pertumbuhan ekonomi, dan menciptakan lapangan kerja. Temuan ini memberikan implikasi kebijakan penting bagi perumusan strategi pembangunan ekonomi yang lebih inklusif dan pro-pertumbuhan melalui optimalisasi investasi dan pengelolaan utang yang efektif.
The Influence of Internal Control Systems and Financial Managers' Competence on Local Government Financial Report Quality with Internal Transparency as a Mediator Darmono, Darmono; Ramdiska, Rizki; Sappewali, Badriah; Perdana Kusuma Putra, Aditya Halim
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1384

Abstract

This research aims to develop a model for improving the financial quality of local governments through internal transparency with independent variables of the internal control sistem and the competence of financial officials. This type of research is an explanatory research with data sources using primary and secondary data. The primary data in this study includes the perception of financial management officials related to the internal control sistem, the competence of financial management officials, internal transparency, and the quality of local government financial reports. Secondary data includes the identity of the respondents obtained from the SKPD of the Berau Regency Regional Government and literature review as a reference for literature related to the research. The population of this study is the Regional Apparatus Work Unit (SKPD) of the Regional Government of Berau Regency with 46 SKPDs. The sampling method of this study uses a saturated sample technique (census) with each SKPD represented by 3 respondents so that the total sample is 138 respondents. The analysis technique of this study uses an alternative method of Structural Equational Modelling (SEM) using AMOS Software. The results of this study show that  the internal control sistem and the competence of financial management officials have a significant positive effect on internal transparency. The internal control sistem has a positive and significant effect on the quality of local government financial reports and the competence of financial management officials has a positive but not significant effect on the quality of local government financial statements. Internal transparency has a significant positive effect on the quality of local government financial statements. The internal control sistem and the competence of financial management officials on the quality of local government financial reports through internal transparency have an indirect and significant influence.
Analysis of Tax Impact on Employee Retention in the Hospitality Industry Darmono Darmono; Su’un, Muhammad; Bayu, Muhammad; Mursyidin , Mursyidin; Sappewali, Badriah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.934

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  
Co-Authors Bayu, Muhammad Darmono Darmono Darmono Mursyidin , Mursyidin Perdana Kusuma Putra, Aditya Halim Ramdiska, Rizki Saifuloh, Nur Imam Su’un, Muhammad