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All Journal Media Akuntansi dan Perpajakan Indonesia (MAPI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Chang, Nicholas
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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DETERMINAN MAKROEKONOMI DAN PAJAK DAERAH TERHADAP KETIMPANGAN EKONOMI Chang, Nicholas; Boediono, Philipo; Widianingsih, Luky Patricia
Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 2 (2025): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v6i2.5606

Abstract

Ketimpangan ekonomi merupakan salah satu tantangan utama dalam pembangunan berkelanjutan di Indonesia. Pengukuran rasio gini dapat dimanfaatkan untuk mengetahui seberapa besar ketimpangan yang dialami di Indonesia. Rasio tersebut dapat dipengaruhi oleh berbagai variabel yaitu Upah Minimum Regional (UMR), Indeks Pembangunan Manusia (IPM), pekerjaan formal, populasi, dan pajak daerah. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi pengaruh variabel Upah Minimum Regional (UMR), Indeks Pembangunan Manusia (IPM), pekerjaan formal, populasi, dan pajak daerah terhadap data rasio gini di Indonesia. Sampel penelitian terdiri dari data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) mencakup 38 provinsi di Indonesia untuk periode 2023-2024. Metode yang digunakan adalah analisis regresi linier berganda dengan uji asumsi klasik untuk memastikan validitas model penelitian. Hasil penelitian menunjukkan bahwa hanya variabel populasi yang memiliki pengaruh signifikan positif terhadap rasio gini. Implikasi dari penelitian ini menekankan pentingnya optimalisasi pajak daerah, peningkatan efektivitas transfer fiskal, serta pengembangan kebijakan redistribusi dan pemberdayaan masyarakat untuk mengurangi ketimpangan ekonomi.
Peran P2P Lending dan Digitalisasi terhadap Tingkat Kemiskinan di Indonesia Chang, Nicholas; Octavia, Louisa
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6429

Abstract

Poverty in Indonesia still shows disparities between provinces amid the acceleration of digital transformation. From an inclusive growth perspective, equitable access to productive resources, including the digital economy, is an important prerequisite for sustainable poverty reduction. This study aims to analyze the effect of peer-to-peer (P2P) lending, digital skills, and digital infrastructure on poverty levels across provinces in Indonesia. The study uses a quantitative approach with a multiple linear regression method based on cross-section data from 38 provinces sourced from the Financial Services Authority and the Central Statistics Agency. The results show that simultaneously, all three digital economy variables have a significant effect on poverty. However, partially, only digital infrastructure has a negative and significant effect on poverty levels, while P2P lending and digital skills do not show a significant effect. These findings indicate that the equitable distribution and quality of digital infrastructure are the main foundations in supporting poverty reduction based on digital transformation. This study concludes that the digital economy can be an instrument of inclusive development if it is supported by strengthening structural access between regions. Policy implications emphasize the importance of prioritizing digital infrastructure development as a prerequisite for effective financing and improving digital skills.
Dari Teknologi Menuju Keberlanjutan: Peran Kesiapan Digital Dunia terhadap Indeks Tujuan Pembangunan Berkelanjutan dengan Kontrol Kualitas Lingkungan Chang, Nicholas; Patricia Widianingsih, Luky
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.10259

Abstract

This study aims to analyze the effect of digital readiness on the achievement of Sustainable Development Goals (SDGs) by considering environmental quality as a control variable. Digital readiness is represented by the Network Readiness Index (NRI), while environmental quality is measured using the Environmental Performance Index (EPI). This study uses a quantitative approach with cross-country secondary data. Multiple linear regression analysis was used to test the relationship between variables. The results show that digital readiness has a significant positive impact on SDG achievement after being controlled for environmental quality, indicating that improving a country's digital capabilities contributes to sustainable social, economic, and environmental progress. These findings reinforce the Social-Technical Systems Theory (STST), which explains that the interaction between technical systems and socio-environmental systems is key to achieving global sustainability. In practical terms, the results of this study have policy implications that governments need to integrate the digital transformation agenda with sustainable development strategies through the strengthening of inclusive digital infrastructure. Synergy between technology investment and environmentally friendly policies is expected to accelerate the overall achievement of the 2030 SDGs.
Co-Authors Boediono, Philipo Luky Patricia Widianingsih Octavia, Louisa