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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 45 Documents
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Optimizing Hospital Financial Performance Through Claims Management and Internal Control: Manah Shanti Mahottama Hospital, Bali I Made Darmada; Nyoman Dwika Ayu Amrita; Putu Gede Denny Herlambang
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7206

Abstract

Purpose: This study aims to analyze strategies for optimizing the financial performance of Manah Shanti Mahottama Hospital, Bangli, Bali, by examining BPJS Health claim effectiveness and internal control robustness.Research Methodology: This study employed a mixed methods approach using a sequential explanatory design. Quantitative data were obtained from hospital financial reports for 2019–2025 and analyzed to examine the relationships among claim effectiveness, internal control robustness, and financial performance. Qualitative data were collected through in-depth interviews with 12 key informants to identify factors contributing to claim returns and operational challenges.Results: The findings indicate that effective BPJS Health claim management significantly improves hospital financial performance, while robust internal controls strengthen both claim effectiveness and financial outcomes. Claim returns averaged 8.73% annually and were mainly associated with incomplete medical records, INA-CBGs coding errors, and late claim submissions. These findings highlight the importance of integrated claim management, internal control, and operational improvement.Conclusions: Strengthening claim management and internal controls is essential for improving hospital financial sustainability. The findings support the development of the OPTIMA strategy as an integrated approach to improving claim processes, information systems, and adaptive management.Limitations: This study focuses on a single hospital, limiting the generalizability of the findings to other healthcare institutions.Contributions: This study contributes to hospital financial management literature by proposing the OPTIMA framework, which integrates process optimization, information technology, and adaptive management to strengthen claim effectiveness and financial performance.
E-Commerce Adoption, Accounting Knowledge, and Financial Literacy as Determinants of MSME Performance in Tulang Bawang Margaretha Rahayu Trisnaningsih; Anita Kusuma Dewi; Eksa Ridwansyah
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7234

Abstract

Purpose: This study examines the effects of e-commerce adoption, accounting knowledge, and financial literacy on MSME performance in Tulang Bawang Regency. Addressing inconsistent findings in previous studies, this research integrates technological and financial capabilities within the ResourceBased View (RBV) framework to provide empirical evidence on their contribution to business performance.Methodology: This study employed a quantitative approach using primary data collected through questionnaires from 102 MSME owners in Tulang Bawang Regency. The data were analyzed using multiple linear regression with the assistance of SPSS to examine both partial and simultaneous relationships among variables.Results:The findings indicate that e-commerce adoption does not significantly affect MSME performance. In contrast, accounting knowledge and financial literacy have positive and significant effects on MSME performance. Simultaneously, the three independent variables significantly influence MSME performance.Conclusions:The findings highlight that internal financial capabilities remain essential strategic resources for improving MSME performance, while digital technology adoption requires further optimization to generate measurable outcomes. Limitations: This study is limited to three independent variables and focuses only on MSMEs in Tulang Bawang Regency, which may restrict broader generalization.Contributions: This study contributes empirical evidence regarding the importance of accounting knowledge and financial literacy as strategic resources for enhancing MSME performance and provides practical implications for MSME development programs.
Analysis of Factors Influencing Employee Performance in Public Sector Organizations: A Systematic Literature Review Muhamad Wahyu Septian; Muhammad Eko Prasetyo
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7283

Abstract

Purpose: This study aims to systematically analyze the development of research on factors influencing employee performance in public sector organizations by identifying key determinants, theoretical perspectives, methodological approaches, empirical findings, research gaps, and future research directions.Research Methodology: This study employed a Systematic Literature Review (SLR) approach following the PRISMA 2020 guidelines. Literature searches were conducted using the Scopus database with the keywords Employee Performance Evaluation, Work Performance Assessment, and Public Employee Performance. From 431 identified articles, 16 articles published between 2021 and 2026 met the inclusion criteria and were analyzed using content analysis techniques to synthesize research characteristics, theories, methods, and findings.Results: The findings indicate that employee performance has evolved from an individual productivity-oriented concept into a multidimensional construct influenced by leadership, organizational governance, human resource management practices, performance appraisal systems, organizational justice, service quality, innovation, digital transformation, and organizational collaboration. The reviewed studies employed diverse theoretical and methodological approaches, with no single dominant framework identified.Conclusions: Employee performance in public sector organizations is shaped by the interaction between individual, organizational, technological, and service-oriented factors. An integrated approach is required to better understand and improve employee performance.Limitations: This study is limited to selected Scopus-indexed articles that met predefined criteria and does not include primary empirical data from public sector organizations.Contributions: This study contributes by providing a comprehensive knowledge map of employee performance research, identifying research gaps, and proposing directions for future theoretical, methodological, and empirical development.
Islamic Boarding School Caregiver Strategies for Human Resource Management Improvement M Kahpi; Fitriyanto Fitriyanto; Muhammad Muhdor Solihin; Novalia Novalia
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7368

Abstract

Purpose: This study aims to analyze the strategies implemented by caregivers of the Salafiyah Baitul Qirom Islamic Boarding School in improving human resource management quality, particularly in developing the competence and professionalism of teachers and administrators.Methodology: This study employed a qualitative research approach. Data were collected through observation, in-depth interviews, and documentation. Informants were selected using purposive sampling, consisting of Islamic boarding school caregivers as primary informants, along with administrators, ustadz/ustadzah, and students involved in development programs as supporting informants.Results: The findings reveal that caregivers implemented several strategies to strengthen human resources, including continuous teacher training, improvement of facilities and infrastructure, recruitment of external educators, educational study tours, religious pilgrimages, teacher accommodation support, and financial assistance for teachers pursuing undergraduate education.Conclusions: The strategies applied demonstrate a comprehensive and sustainable approach to developing professional, competent, and character-based human resources while maintaining Islamic boarding school values and educational tradition.Limitations: This study focuses on one Islamic boarding school, limiting the generalizability of findings to other educational institutions with different management systems and organizational contexts.Contributions: This research contributes practical insights into human resource development strategies for Islamic boarding schools by highlighting the importance of competency development, institutional support, and sustainable management practices in strengthening educational quality and organizational effectiveness.
Analysis of Tax Planning Leasing on Fixed Asset Based on PSAK 73 at PT United Tractors Tbk Rita Dwi Putri; Mutiara Mutiara; Elsa Febri Almina; Aulia Nanda Putri; Chintia Devina Hamdi; Nidia Anggreni Das
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7102

Abstract

The implementation of PSAK 73 on leases has brought significant changes to the accounting treatment of leasing transactions, particularly for lessees. Under this standard, companies are required to recognize a right-of-use asset and a lease liability in the statement of financial position. These changes affect the recognition of depreciation expense and interest expense, which subsequently influence taxable income and the company's tax planning strategy.This study aims to analyze tax planning for the acquisition of fixed assets through leasing based on PSAK 73 at PT United Tractors Tbk for the 2024-2025 period. The research employs a descriptive method with a qualitative approach. The data were obtained from the company's financial statements, annual reports, accounting standards, and relevant tax regulations. The analysis was conducted by comparing the accounting treatment of leasing under PSAK 73 with the fiscal treatment in accordance with the applicable tax regulations in Indonesia.The results of the analysis indicate that the implementation of PSAK 73 provides companies with the opportunity to carry out legal tax planning by optimizing the recognition of depreciation expense and interest expense. However, the differences between commercial accounting standards and fiscal regulations give rise to fiscal adjustments that should be carefully considered in tax planning. This study is expected to serve as a reference for companies in determining an efficient fixed asset acquisition strategy while remaining compliant with the applicable tax regulations.

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