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All Journal Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI)
Boediono, Philipo
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Economics, Econometrics & Finance

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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.
Digital Payment Revolution and the Velocity of Money: Does the Classic Inflation Model Still Hold? Boediono, Philipo
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6496

Abstract

The unprecedented proliferation of electronic money (e-money) in Indonesia has fundamentally altered the transactional landscape, raising a critical yet underexplored question: has the digital payment revolution destabilized the classic relationship between money velocity and inflation? This study investigates the long-run and short-run dynamics between e-money transaction volume, inflation, and the velocity of money in Indonesia over the period 2011-2023, employing the Autoregressive Distributed Lag (ARDL) bounds testing approach. Annual data on nominal GDP, M2 money supply, e-money transaction values, and consumer price inflation were sourced from Bank Indonesia and the Indonesian Central Bureau of Statistics (BPS). Augmented Dickey-Fuller (ADF) unit root tests confirm that all variables are integrated of order one, I(1), making the ARDL framework appropriate. The Bounds F-test yields a statistic of 15.343, decisively exceeding the 1% critical upper bound, confirming a stable long-run cointegrating relationship. Results reveal a significant positive short-run effect of e-money on velocity but a negative long-run multiplier, suggesting that the rapid expansion of the digital monetary base ultimately depresses velocity, a phenomenon we term the “digital shadow of money.” Inflation exhibits a statistically insignificant role in both the short and long run, challenging the applicability of the classical quantity theory of money in Indonesia's digitizing economy. The CUSUM stability test confirms structural stability. These findings carry substantial implications for monetary policy design, particularly regarding the adequacy of conventional money supply targeting in an era of digital financial transformation.
Co-Authors Chang, Nicholas Luky Patricia Widianingsih