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Studi Ekonomi dan Kebijakan Publik
Published by Goodwood Publishing
ISSN : -     EISSN : 2963394X     DOI : 10.35912/sekp
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Studi Ekonomi dan Kebijakan Publik adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang mengangkat topik ekonomi dan kebijakan publik serta topik-topik terkait. Naskah yang dikirimkan ke Studi Ekonomi dan Kebijakan Publik akan direview dengan metode double-blind peer review oleh mitra bestari pilihan kami. Studi Ekonomi dan Kebijakan Publik bertujuan untuk menjawab berbagai isu serta memediasi penyebarluasan perkembangan teoritis dan praktis di bidang ekonomi dan kebijakan publik melalui publikasi ilmiah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
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Pengaruh Kepemilikan Manajerial, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak Putri, Mutia Dwi; Septiani, Dwi
Studi Ekonomi dan Kebijakan Publik Vol. 4 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i1.5369

Abstract

Purpose: Kajian ini dirancang guna mengevaluasi pengaruh Kepemilikan Manajerial, Capital Intensity serta Inventory Intensity terhadap agresivitas pajak perusahaan. Methodology: Pendekatan kuantitatif berjenis asosiatif dipergunakan di penelitian ini, dengan fokus pada perusahaan sektor Properti dan Real Estate yang ada di BEI selama periode 2019-2023. Sampel dilakukan penentuan dengan teknik purposive sampling sesuai ketentuan khusus, sehingga dari 94 perusahaan yang tersedia, hanya 9 yang dipilih dan menghasilkan 45 unit observasi. Pengolahan data dilaksanakan mempergunakan regresi data panel dengan bantuan perangkat lunak EViews versi 12. Results: Secara parsial, tidaklah ditemukan pengaruh yang signifikan dari variabel Kepemilikan Manajerial maupun Inventory Intensity terhadap agresivitas pajak. Namun, Capital Intensity memberikan pengaruh positif. Secara simultan, ketiga variabel tersebut bersama-sama berkontribusi pada tingkat agresivitas pajak perusahaan. Conclusion: Temuan ini mengindikasikan bahwa Capital Intensity memainkan peran krusial dalam menentukan agresivitas pajak perusahaan, sehingga efisiensi dalam pengelolaan aset tetap menjadi aspek penting dalam penyusunan strategi perpajakan. Limitation: Keterbatasan penelitian ini terletak pada aspek waktu, keterbatasan sumber daya, serta jumlah sampel yang terbatas, sehingga hasil penelitian belum dapat digeneralisasi secara menyeluruh. Selain itu, variabel yang dianalisis hanya mampu menjelaskan 20,3% dari variasi agresivitas pajak, mengindikasikan bahwa masih ada faktor lainnya di luar model yang butuh dilakukan penelitian lebih lanjut. Contribution: Kontribusi empiris dari penelitian ini tercermin melalui temuan bahwa Capital Intensity secara signifikan memengaruhi agresivitas pajak pada perusahaan di sektor Properti dan Real Estate. Penelitian ini juga menambah wawasan dalam literatur perpajakan dengan mengangkat variabel Kepemilikan Manajerial dan Inventory Intensity, yang hingga kini masih jarang menjadi fokus kajian pada sektor tersebut.
Pengaruh Emisi Karbon, Inovasi Hijau Terhadap Nilai Perusahaan dengan Moderasi Kinerja Lingkungan Artika, Maya; Sisdianto, Ersi; Ekawati, Evi
Studi Ekonomi dan Kebijakan Publik Vol. 4 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i1.5456

Abstract

Purpose: This study aims to explore the influence of carbon emissions and green innovation on firm value, considering environmental performance as a moderating factor. Methodology/approach: This research employs a quantitative methodology, drawing upon secondary sources derived from both Sustainability Reports and Annual Reports. The study focuses on manufacturing firms included in the Indonesian Sharia Stock Index (ISSI) for the years 2021–2023. Results/findings: The results demonstrate that company value is affected by the extent of disclosures concerning carbon emissions and green innovation. However, environmental performance does not function as a moderating factor in the link between carbon emission disclosure, green innovation, and firm value. Islamic law states that any company's everyday activities must include meeting its responsibilities to the community and environment. Conclusion: These findings suggest that firm value is directly influenced by green innovation and the transparency of carbon emission disclosures. However, the correlation between these factors and business value is not substantially strengthened by environmental performance. This finding implies that business initiatives to enhance environmental performance are not yet sufficient to convince investors to change their perception of the risks or benefits associated with carbon emission disclosure and green innovation. Limitations: This study has limitations because it only focuses on 20 primary consumer goods sector manufacturing companies registered with ISSI during the period 2021-2023, so the generalization of the results is limited. Contribution: This research contributes to deepening the comprehension of how carbon emission disclosure and green innovation affect Indonesian companies' worth, as well as the role that complicated environmental performance plays as a moderating factor.
Sustainable waste management strategy based on circular economy in Pangkalpinang City Susanti, Lisma Dwi; Reniati, Reniati; Altin, Darus
Studi Ekonomi dan Kebijakan Publik Vol. 3 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v3i2.5528

Abstract

Purpose: This study aimed to formulate a circular economy-based waste management strategy to support the achievement of Sustainable Development Goals (SDGs) in Pangkalpinang City. Research Methodology: This study employs a descriptive quantitative approach using the Analytic Hierarchy Process (AHP). It involves 15 stakeholders from the Pentahelix sectors (government, business actors, academics, community organizations, and media) to evaluate five criteria—government policy, infrastructure, community participation, recycling technology, and economic impact— and five strategic alternatives: enhancing recycling facilities, environmental education, strengthening regulations, implementing automation technology, and providing economic incentives. Results: The analysis revealed that strengthening government regulations (weight: 1.469) is the top strategic priority, highlighting the central role of policy and enforcement in sustainable waste management. This is followed by enhancing recycling facilities (0.901) and implementing automation technologies (0.899). Among the criteria, community participation was the most influential factor (27.01%), underscoring the importance of public involvement in sorting, recycling, and reducing waste generation. Conclusions: An integrated circular economy-based strategy emphasizing regulatory reinforcement and active community participation is essential for sustainable urban waste management in Pangkalpinang. Limitations: This study is limited to stakeholders within Pangkalpinang City and excludes broader regional perspectives and behavioral aspects of the wider population. Contribution: This study provides a practical framework for policymakers and stakeholders to design multisectoral waste management strategies that balance environmental, social, and economic dimensions, thereby aligning local practices with SDGs.
Financial Management and Marketing Technology as Drivers of MSME Performance Gumay, Nanda Fathiyah; Syarif, Arman
Studi Ekonomi dan Kebijakan Publik Vol. 4 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v4i1.5515

Abstract

Purpose: This study aims to examine the influence of financial management (FM) and marketing technology (MT) on the performance of micro, small, and medium enterprises (MSMEs) in Kotabumi, North Lampung, Indonesia. It specifically investigates whether FM and MT individually and jointly affect MSME performance in a resource-constrained setting. Methodology: A quantitative survey was conducted with 100 MSME owners as respondents. Data were analyzed using SmartPLS 3 and the partial least squares structural equation modeling (PLS-SEM) technique. This approach was selected because it is well suited for relatively small samples and complex causal models. Results: The findings indicate that FM did not have a significant direct effect on MSME performance, reflecting limited formal financial practices and constrained access to financial resources among local MSMEs. In contrast, MT showed a strong positive effect, highlighting its role in expanding market reach, improving competitiveness, and strengthening customer engagement. Furthermore, the combined effect of FM and MT explained 48.7% of performance variance, suggesting that FM supports the sustainability of MT adoption even if its individual effect is weak. Conclusion: Marketing technology significantly enhances MSME performance, while financial management plays a complementary enabling role. The findings suggest prioritizing digital adoption alongside progressive financial capability building in resource-constrained contexts. Limitations: The study was limited to one region with a relatively small sample, and it adopted a cross-sectional design. Other performance-related factors, such as innovation capability or entrepreneurial orientation, were not included. Contribution: This research contributes to the literature on MSME development and the resource-based view (RBV) by showing how marketing technology dominates short-term performance, while financial management plays a supportive role.
Evaluasi Skor Pre-Test dan Post-Test Peserta Pelatihan Teknis New SIGA di Perwakilan BKKBN Provinsi Lampung Banuwa, Anisa Kuswandari; Susanti, Annastasia Nika
Studi Ekonomi dan Kebijakan Publik Vol. 3 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v3i2.5637

Abstract

Purpose: This study aims to evaluate pre-test and post-test results of participants in SIGA's new technical training for BKKBN representatives in Lampung. Methodology/approach: The research method used in this study is the quantitative method. The data used is the primary data obtained from the pre- and post-test scores of 30 respondents. During this time, the data analysis techniques used were descriptive analysis and paired t-test. Results/findings: Through the Wilcoxon Matched-Pairs statistical test, it is known that the significance value (p-value) for the pretest and posttest data is 0.000 (<0.05). This shows that there is a statistically significant difference between pre-test and post-test results for New Siga Technical Training 2022 participants. Therefore, we can conclude that the knowledge of the participants are increasing after participating in the 2022 New Siga Technical Training. Conclusions: The analysis results show a significant improvement in participants’ scores in the 2022 New Siga Technical Training, with an average pretest score of 52.2 and a posttest score of 70.53. The Wilcoxon test yielded a p-value of 0.000 (<0.05), indicating that the training effectively enhanced participants’ knowledge and understanding. Limitations: Moreover, it is better if the Kirkpatrick evaluation model is fully implemented, the evaluation of the performance of the education and training implementation (at level 1 and level 2) as well as post-training evaluation (level 3 and level 4). Contribution: The results of this study may be helpful to BKKBN Lampung for conducting proper training especially in evaluating learning outcomes.

Page 4 of 4 | Total Record : 35

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