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All Journal Journal Of Human And Education (JAHE) Keizai Benefit : Journal of Bussiness, Economics, and Finance Journal of Innovative and Creativity
Prasetyo Yuli Usaid
Politeknik Murakata
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Dinamika Konsumsi Rumah Tangga Sektor Restoran dan Hotel sebagai Dalam Meningkatkan Investasi Nonbangunan di Pulau Kalimantan Prasetyo Yuli Usaid
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7338

Abstract

Gross Fixed Capital Formation (GFCF) in non-construction assets is an important indicator for describing productive investment activities in a region, particularly investments that are flexible and responsive to economic dynamics. Within the regional economic structure, service sectors such as restaurants and hotels play a strategic role as drivers of domestic consumption–based economic activity. This study aims to analyze the effect of household consumption in the restaurant and hotel sector on non-construction GFCF in Kalimantan Island. The study employs a quantitative approach using a simple linear regression method. The data used are secondary data on Gross Regional Domestic Product (GRDP) by expenditure at constant prices, obtained from Statistics Indonesia (BPS), covering five provinces in Kalimantan Island over the period 2020–2024. The results indicate that household consumption in the restaurant and hotel sector has a positive and significant effect on non-construction GFCF. These findings suggest that increasing demand for restaurant and hotel services encourages business actors to adjust and expand their operational capacity through non-construction investments, such as the acquisition of equipment, machinery, service technologies, and supporting operational facilities. However, the magnitude of the effect of consumption on non-construction investment varies across provinces, reflecting differences in regional economic structures. Overall, the study confirms that household consumption in the restaurant and hotel sector serves as an important basis for promoting non-construction investment formation and supporting regional economic development in Kalimantan Island.
Mediation Model of BPK Recommendation Follow-Ups on Local Government Financial Performance In South Kalimantan Thofan Iriawan; Prasetyo Yuli Usaid
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.561

Abstract

This study aims to analyze the influence of regional expenditure and audit findings on the financial performance of local governments in South Kalimantan Province, with the follow-up of Audit Board (BPK) recommendations as a mediating variable. The phenomenon indicates that increased budget allocations have not been fully accompanied by strengthened financial management quality, as evidenced by persistent material audit findings and low follow-up completion rates, which remain below 90%. The research employs a quantitative approach using secondary data sourced from the Audit Result Reports and Local Government Financial Statements of all regencies and cities in South Kalimantan for the period [Insert Years]. Data analysis was performed using PLS-SEM. The results demonstrate that regional expenditure has a positive effect on financial performance but does not significantly influence the follow-up of BPK recommendations. Audit findings are proven to have a negative impact on financial performance but do not significantly affect the follow-up of recommendations. Furthermore, the follow-up of BPK recommendations was found to have no significant effect on financial performance and failed to function as a mediating variable in this research model. This indicates a gap between formal administrative compliance and substantial improvements in governance quality. This study provides an empirical contribution to public sector accounting literature regarding the complex relationship between audit and fiscal dynamics at the regional level. Local governments are advised to strengthen bureaucratic capacity and internal oversight functions to ensure that the follow-up of audit results serves not merely as a regulatory formality but as a strategic driver for sustainable financial performance system.
Pengaruh Ekspor Barang dan Jasa terhadap Kinerja Ekonomi Daerah dimoderasi Konsumsi Pemerintah Di Pulau Kalimantan Prasetyo Yuli Usaid; Sri Rahayu
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i2.1762

Abstract

Penelitian ini menganalisis pengaruh ekspor barang dan jasa terhadap kinerja ekonomi daerah dengan konsumsi pemerintah sebagai variabel moderasi pada provinsi-provinsi di Pulau Kalimantan. Penelitian menggunakan metode kuantitatif dengan data panel sekunder tahun 2020–2024 pada lima provinsi (25 observasi) yang bersumber dari BPS, meliputi PDRB ADHK, ekspor barang dan jasa, serta konsumsi pemerintah. Analisis dilakukan dengan PLS-SEM melalui bootstrapping. Hasil penelitian menunjukkan bahwa ekspor berpengaruh positif dan signifikan terhadap kinerja ekonomi daerah dan konsumsi pemerintah, serta konsumsi pemerintah berpengaruh positif dan signifikan terhadap kinerja ekonomi. Konsumsi pemerintah juga terbukti memoderasi secara signifikan pengaruh ekspor terhadap kinerja ekonomi daerah, sehingga dampak ekspor menjadi lebih kuat ketika didukung belanja/konsumsi pemerintah yang efektif. Temuan ini menegaskan perlunya integrasi kebijakan peningkatan ekspor dengan kebijakan belanja pemerintah yang produktif untuk mendorong kinerja ekonomi daerah yang berkelanjutan di Pulau Kalimantan.
How Digital Advertising Exposure Translates into Purchase Intention: The Mediating Role of Advertising Content Evaluation Prihatini Ade Mayvita; Prasetyo Yuli Usaid; Aditiyanor Aditiyanor; Imam Suharto
Journal Of Human And Education (JAHE) Vol. 6 No. 4 (2026): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v6i4.2848

Abstract

Digital platforms deliver brand advertising to consumers continuously, yet greater contact does not reliably yield stronger purchase intention, and prior work reports exposure effects that are positive in some settings and negative in others. This study asks how exposure translates into intention, treating consumers' evaluation of advertising content as the intervening mechanism rather than as a parallel predictor. Cross-sectional survey data from young Indonesian consumers of an everyday branded product were analysed using partial least squares structural equation modelling with bootstrapped indirect effects. Exposure was associated with content evaluation and with purchase intention, and content evaluation partially mediated that relationship. Advertising reach therefore supplies the opportunity for persuasion, while appraisal of content governs whether that opportunity acquires behavioural relevance
Co-Authors Aditiyanor Aditiyanor Imam Suharto Prihatini Ade Mayvita Sri Rahayu Thofan Iriawan