Lubis, M. Daffa Fahada
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Peran Moderasi Ketidaksetaraan Gender pada Pengaruh Pendidikan dan Kesehatan terhadap Pertumbuhan Ekonomi di Negara Berkembang Asia Budiman, Ilham Febri; Lubis, M. Daffa Fahada
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.47491

Abstract

This study aims to analyse the moderating role of gender inequality on the influence of education and health on economic growth in developing Asian countries. The approach used is quantitative with panel data from 32 countries during the period 2014-2023 and analysed using Moderated Regression Analysis (MRA). The research variables include average years of schooling (AYS) for education, life expectancy (LE) for health, the Gender Inequality Index (GII) as the moderating variable, and GDP per capita for economic growth. The results indicate that ALE and HLI have a positive and significant effect on GDP per capita, both partially and simultaneously. Furthermore, the GII does not moderate the effect of ALE on GDP per capita, but significantly moderates the effect of HLI on GDP per capita. This suggests that the effectiveness of health improvements in driving economic growth is influenced by the level of gender equality.
Determinants of Early Financial Reporting in Indonesia’s Financial Sector: The Role of RegTech and Institutional Type Lubis, M. Daffa Fahada; Putri, Andi Qur'ani Ratu Sabrina Arham
Journal of Economics, Social, and Humanities Vol. 4 No. 1 (2026): JESH: Journal of Economics, Social, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v4i1.471

Abstract

This study examines the drivers of early financial reporting across Indonesia’s financial institutions. It highlights the influence of institutional type and technological adoption. While digital tools like RegTech are often promoted as solutions for timely compliance, our findings reveal that institutional characteristics, particularly being a financing institution, are far more decisive. Entities in the financing sector, not finance sector as a whole, are over 30 times more likely to report early with a probability increase of more than 50 percentage points compared to other sectors. In contrast, factors such as RegTech adoption, firm size, and IT infrastructure do not exhibit significant influence on reporting timeliness. These results suggest that organizational alignment with regulatory expectations and internal governance practices play a more critical role than digital maturity alone. Despite high levels of technology adoption, early reporting behavior remains uneven which shows reinforcing the notion that technology is not a standalone solution. The logistic regression model used in this study demonstrates strong predictive ability which emphasizes the importance of sectoral identity in shaping reporting outcomes. Policymakers are encouraged to move beyond one-size-fits-all digital mandates and instead develop targeted strategies that address the specific institutional contexts of financial entities