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All Journal Jurnal Ilmiah Akuntansi Kesatuan Indonesian Journal of Taxation and Accounting
Rachmad Kresna Sakti
Universitas Brawijaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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Institutions, Trade Union Effectiveness, and Workers' Bargaining Power: A Comparative Study of Indonesia and Germany Neysa Adelia Nova Abdullah Putri; Rachmad Kresna Sakti; Nugroho Suryo Bintoro
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.853

Abstract

Purpose - This study examines how institutional design shapes the effectiveness of trade unions in strengthening workers' bargaining power. It compares Germany and Indonesia to explain why similar union presence can produce different bargaining outcomes. Methods - This study uses a qualitative comparative design based on secondary data from peer-reviewed journals, institutional reports, and labour regulations. The sources were selected through a structured literature search and analysed using thematic content analysis and a comparative institutional matrix. Findings - The findings show that union effectiveness is shaped less by membership numbers alone than by institutional access, legal recognition, collective bargaining coverage, and formal participation in decision-making. Germany's codetermination, works councils, and sectoral bargaining embed unions in industrial governance. Indonesia's fragmented unions, weak enforcement, limited bargaining coverage, and high informality reduce the practical influence of unions. Research Implications - The study implies that strengthening workers' bargaining power requires institutional reform, not only recruitment of union members. Its limitation is that it relies on secondary qualitative sources and does not statistically test causal relationships across countries. Originality - This study contributes to comparative industrial relations by positioning institutional embeddedness as the key mechanism linking trade union effectiveness to workers' bargaining power in coordinated and fragmented labour regimes.
The Influence of Tourism Activities, Local Spending, and Macroeconomic Indicators on Provincial Economic Growth in Indonesia Hidayati Fatahillah; Ghozali Maski; Rachmad Kresna Sakti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4609

Abstract

This study is driven by the critical role of the tourism sector, local fiscal policies, and macroeconomic indicators in stimulating local economic growth in Indonesia, which continues to exhibit significant disparities across provinces. The purpose of this study is to analyze the influence of the number of domestic and international tourists, tourist spending, occupancy rates of starred and non-starred hotels, local government spending, inflation, exchange rates, and infrastructure on provincial economic growth in Indonesia for the period 2018–2023. The method used is a quantitative approach with an explanatory design using panel data from 11 provinces, which were analyzed using a Random Effects Model. The results show that only foreign tourist spending, occupancy rates of starred hotels, inflation, exchange rate, and infrastructure have a significant influence on economic growth, while other variables are insignificant. This finding indicates that tourism quality, macroeconomic stability, and infrastructure support are more determinant than tourist quantity or local government spending. The implications of this study emphasize the importance of policies that focus on increasing high-value tourism, public spending efficiency, and strengthening infrastructure and economic stability. In conclusion, local economic growth in Indonesia is more influenced by the quality and efficiency of the economy than simply increasing the volume of tourism activity.
Co-Authors Ghozali Maski Hidayati Fatahillah Neysa Adelia Nova Abdullah Putri Nugroho Suryo Bintoro