Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vifada Management and Social Sciences
Lestari Widarni, Eny
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Unraveling the impact of public debt on economic dynamics in Southeast Asia: A vector analysis perspective Viphindrartin, Sebastiana; Lestari Widarni, Eny; Niken Wilantari, Regina; Apriono, Markus; Bawono, Suryaning
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 11 No. 4 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v11i4.23758

Abstract

This research employs a panel vector model to analyze panel data, examining the relationship between public debt, economic growth, interest rates, consumption, and net exports in Southeast Asia from 1990 to 2020. This quantitative study focuses on vector analysis using secondary data from the World Bank for the specified period. The findings reveal that public or state debt significantly inhibits most economic variables, suggesting a detrimental impact on Southeast Asia. A notable observation is the effect of rising interest rates on net exports, highlighting how increased rates hinder the exports of ASEAN member countries. Contrary to expectations, the analysis indicates that government spending escalates public debt. Furthermore, Southeast Asian consumption appears to bolster exports through international trade agreements. Interestingly, exports are found to increase government spending, implying a contribution to state revenues. A key finding is that economic growth, marked by GDP increases, positively influences all variables in this study, signifying that GDP growth spurs both the monetary and real sectors of the Southeast Asian economy.
Analysis Of Internal Control And Internal Audit On Financial Performance Through Good Corporate Governance Lestari Widarni, Eny
Vifada Management and Social Sciences Vol. 3 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/kn0kvz85

Abstract

Purpose:This study aims to examine the effect of internal control and internal audit on financial performance, with Good Corporate Governance serving as a mediating variable, at PT. Pegadaian Malang Branch. Research Design and Methodology: A quantitative research design was employed, involving 73 respondents. Data were collected via questionnaires and analyzed using the Partial Least Square (PLS) method with SmartPLS 3.0 to test the relationships among the variables. Findings and Discussion: The results show that both internal control and internal audit have a positive and significant impact on financial performance. Additionally, Good Corporate Governance was found to mediate these relationships, enhancing the effect of internal control and internal audit on financial outcomes. These findings highlight the critical role of integrating governance practices and internal oversight to improve operational efficiency, financial reporting accuracy, and overall company profitability. Implications:This study provides practical insights for management to strengthen governance structures, enhance the effectiveness of internal supervision, and ensure sustainable financial performance and corporate reputation 
Co-Authors Bawono, Suryaning Markus Apriono Niken Wilantari, Regina Viphindrartin, Sebastiana