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Fitra Rizal
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jurnaljess@gmail.com
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Jl. Nori No. 14A, Kelurahan Beduri, Kab. Ponorogo, Provinsi Jawa Timur
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INDONESIA
Journal of Economics and Social Sciences
Published by CV. Civiliza Publishing
ISSN : 28305337     EISSN : 28305264     DOI : -
Core Subject : Economy, Science, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences
ournal of Economics and Social Sciences (JESS) is a peer-reviewed journal published twice a year (every June and December) by CV. Civiliza Publishing. Journal of Economics and Social Sciences (JESS) accepts original scientific papers that have never been published. The discussion in this journal includes: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies. P-ISSN 2830-5337 E-ISSN 2830-5264. It is located at: Ponorogo East Java Indonesia. The scope includes theories and practices in the field of economics and Social Sciences. This includes but not limited to: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol. 5 No. 1 (2026)" : 22 Documents clear
Assessing the Effectiveness and Efficiency of Local Government Budget Implementation in Indonesia: A Systematic Review of Value for Money Performance (2016–2023) Haetami, Ahmad; Firmansyah, Budi; Itsniawan, Abdul Munief; Irianto, Bayu Rahimansyah
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1418

Abstract

This study examines the effectiveness and efficiency of local government budget implementation in Indonesia through a Systematic Literature Review of 26 empirical studies published between 2016 and 2023. Guided by the PRISMA framework, the review analyzes Value for Money (VfM) performance and the use of management accounting information in local governments. Findings indicate that while Local Own-Source Revenue (PAD) effectiveness is generally high—often exceeding 100% in several regions—expenditure efficiency remains inconsistent, characterized by under-spending, overspending, and significant regional disparities. Moreover, management accounting information is predominantly used for compliance and reporting purposes rather than for strategic decision-making. Institutional constraints, fiscal dependency, and limited analytical capacity hinder the substantive use of performance information. The study identifies a systematic gap between formal system adoption and meaningful utilization, highlighting the need for stronger integration between accounting practices, governance processes, and public value outcomes.
The Effect of Demographic Factors on Risk Tolerance and Investment Instrument Choice: Evidence From Indonesian Investors Jumeil, T Muhammad; Asmara, Desy
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1429

Abstract

Traditional economics portrays investors as rational decision-makers, but this assumption doesn’t always true. Investment decisions are shaped by various factors, one of which is the investor's demographic profile. This study aimed to ascertain whether differences exist in risk tolerance levels and the selection of investment instruments among investors based on demographic variables. Data were gathered through an online questionnaire. The findings reveal significant differences in risk tolerance levels correlated with the demographic variables of age and marital status. Additionally, the results indicate variations in the selection of investment instruments based on the demographic factors of gender, education, and income.

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