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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmu Ekonomi Ekonomikalia Journal of Economics
Khairullah, Aulia
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Economics, Econometrics & Finance Energy Environmental Science Social Sciences

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Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks Miraza, Chairanisa Natasha; Cut Darmawati; Abdul Malik Fajri; Riantari Maharani; Khairullah, Aulia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9463

Abstract

This study aims to provide recommendations for addressing the challenges that arise in the implementation of PSAK 55 in Rural Banks (BPR). The research employs a descriptive qualitative approach using interview techniques, analyzed with NVivo12 Pro software through content analysis, thematic analysis, and constant comparative methods. The findings reveal several key obstacles, including limited human resource competence in calculating the fair value of collateral and estimating future cash flows, both of which are essential for determining CKPN (Allowance for Impairment Losses). These challenges are further exacerbated by doubts among many BPR practitioners regarding the effectiveness of PSAK 55 in reducing credit risk losses, as the standard has never been implemented in the BPR sector before. In response to these barriers, this study offers strategic recommendations based on the Diffusion of Innovation Theory, including enhanced dissemination of information about PSAK 55, strengthened collaboration among BPRs through peer support mechanisms—such as initiatives by BPRKU 3 to assist BPRKU 1 and 2 by providing CKPN calculation templates and technical training and active regulatory involvement in promoting broader acceptance of the standard. Accordingly, this research contributes conceptually by applying the Diffusion of Innovation Theory to explain the adoption process of PSAK 55 within the practical context of BPRs. It also provides practical contributions by offering actionable recommendations that can be used by professional associations to design training and outreach programs, and by BPRs to prepare internal strategies for more effective implementation of PSAK 55.
Energy Dependence, Trade Balance, and Current Account Sustainability: Evidence From ASEAN-5 Agustina, Maulidar; Majid, M. Shabri Abd.; Thahira, Zia; Dinda, Lidyana; Khairullah, Aulia; Sakuntala, Dwita
Ekonomikalia Journal of Economics Vol. 3 No. 2 (2025): October 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/eje.v3i2.341

Abstract

This study investigates how energy dependence and trade structure influence current-account sustainability in the ASEAN-5 (Indonesia, Malaysia, Thailand, the Philippines, and Vietnam) over 2014–2023. Focusing on the region’s vulnerability to energy price volatility and evolving trade patterns, the analysis evaluates long- and short-run relationships between the current account, energy trade balance, overall trade balance, real GDP per capita, and exchange rate movements. A panel Autoregressive Distributed Lag (ARDL) model with a Pooled Mean Group (PMG) estimator is applied, and long-run robustness is verified using panel Fully Modified Ordinary Least Squares (FMOLS). The results confirm a stable long-run equilibrium in which both energy and non-energy trade balances significantly and positively contribute to current-account positions. Higher real income and a depreciated exchange rate are also associated with sustained current-account improvements, reflecting capacity expansion and expenditure-switching effects. Short-run adjustments differ across countries, shaped by their import dependence, energy mix, and external balance-sheet conditions. Robustness checks affirm the stability of the estimated long-run relationships. These findings highlight the importance of strengthening energy trade resilience, enhancing non-energy tradable sectors, and maintaining prudent exchange-rate flexibility to support external sustainability in the ASEAN-5.
Macroeconomic and Social Determinants of Tax Performance: Evidence from Aceh Dinda, Lidyana; Khairullah, Aulia; Ningsih, Suprihatin; Yosa, Natasya Amelia
Jurnal Ilmu Ekonomi JIE Vol. 10 No. 02 (2026): Jurnal Ilmu Ekonomi
Publisher : Program Studi Ekonomi Pembangunan Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jie.v10i02.43628

Abstract

This study examines the dynamic relationship between zakat, tax revenue, and key macroeconomic and social indicators in Aceh Province, Indonesia. As a region with special autonomy and a predominantly Muslim population, Aceh presents a unique fiscal setting in which zakat plays an important redistributive role alongside the formal tax system. This study employs balanced panel data from 23 districts/cities over the period 2020–2024 and applies a Panel Vector Error Correction Model (Panel VECM) to capture both short-run dynamics and long-run equilibrium relationships among zakat, tax revenue, economic growth, poverty, unemployment, and income inequality. The results of the cointegration test confirm the existence of a long-run equilibrium relationship among the variables. The VECM estimation reveals that, in the long run, zakat has a negative and significant relationship with tax revenue and economic growth, while showing a positive relationship with poverty, unemployment, and income inequality. In the short run, shocks to zakat generate temporary responses across fiscal and macroeconomic variables. The Impulse Response Function (IRF) analysis shows that zakat shocks initially increase tax revenue before gradually converging to equilibrium. Meanwhile, zakat contributes to reducing income inequality. Variance Decomposition results indicate that zakat explains a larger proportion of inequality fluctuations than other variables, emphasizing its role as a redistributive policy instrument.
Co-Authors Abdul Malik Fajri Agustina, Maulidar Cut Darmawati Dinda, Lidyana Dwita Sakuntala M. Shabri Abd. Majid miraza, chairanisa natasha Ningsih, Suprihatin Riantari Maharani Thahira, Zia Yosa, Natasya Amelia