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Regress: Journal of Economics & Management
Published by Medan Resource Center
ISSN : -     EISSN : 2827945X     DOI : 10.57251
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Regress: Journal of Economics & Management is a peer-reviewed journal published by the Medan Resource Center. The journal aims to advance theoretical and practical knowledge by promoting high-quality research and providing a platform for researchers, academicians, and practitioners to share their findings, insights, and experiences. The journal publishes scholarly articles and empirical research papers on economics and management. It accepts original research articles, review articles, and case studies that cover a broad range of topics related to the fields of economics and management. The journal is published triannually in June, October, and February, and accepts articles in Bahasa Indonesia or English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 115 Documents
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Medan City Economic Transformation: The Role of Management in Development of the Creative Industry Sector Supriadi, Supriadi; Helmi, Tengku Ahmad; Tarigan, Nur M. Ridha; Bangun, Mira Srinina
Regress: Journal of Economics & Management Vol. 3 No. 3 (2024)
Publisher : Medan Resource Center

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Abstract

This research examines the economic transformation of Medan City through the development of the creative industry sector, with a focus on the role of government management in supporting the growth of the sector. This study uses a qualitative method with a case study approach, involving in-depth interviews with stakeholders, document analysis, and field observations. The results of the study show that the creative industry in Medan has developed rapidly and made a significant contribution to the city's Gross Regional Domestic Product (GDP). The role of government management, especially through incentive policies, infrastructure development, and educational programs, has proven important in creating an ecosystem that supports innovation and collaboration. However, challenges such as limited access to funding and lack of qualified human resources are still obstacles to further development. The research also highlights the positive social and economic impacts of the sector, including job creation and the preservation of local culture. In conclusion, the development of creative industries in Medan City shows great potential to become a major pillar in the city's economic transformation, with important implications for development policies in other regions.
Medan City Management in Increasing Economic Competitiveness in the Digital Era Lubis, Hasrita; Nasti, Nilawati; Amirulsyah, Amirulsyah; Syarkawi, Ahmad
Regress: Journal of Economics & Management Vol. 3 No. 3 (2024)
Publisher : Medan Resource Center

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Abstract

The city of Medan, as one of the important economic centers in North Sumatra, faces challenges in increasing its economic competitiveness in the digital era. This study explores how Medan City management can utilize digitalization to strengthen economic competitiveness through implemented digitalization policies and strategies. Qualitative research methods with case studies were used to collect data from in-depth interviews, observations, document studies, and focus group discussions. The results of the study show that digitalization policies, including investments in digital infrastructure and technology training, have had a positive impact on MSMEs and attract investment. However, there are significant challenges such as the digital divide between city centers and suburbs as well as cybersecurity concerns. This research recommends improving infrastructure, strengthening the cybersecurity system, as well as more intensive training and support for MSMEs and the creative economy sector. By implementing this recommendation, the City of Medan can optimize the benefits of digitalization and increase its economic competitiveness in a sustainable manner in the digital era.
Kontribusi Zakat dan Wakaf Untuk Mencapai Tujuan Pembangunan Berkelanjutan: Solusi dalam Mengurangi Kesenjangan Sosial Ekonomi Aini, Rija; Nasution, Yenni Samri Juliati
Regress: Journal of Economics & Management Vol. 4 No. 1 (2024)
Publisher : Medan Resource Center

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Abstract

This article aims to analyze the strategic role of zakat and waqf in supporting the achievement of Sustainable Development Goals (SDGs) 10, which focuses on reducing social and economic inequality. This research uses a literature study approach to analyze literature and secondary data related to the implementation of zakat and waqf in reducing socio-economic inequality. The results show that Zakat functions as an instrument of wealth redistribution that directly targets underprivileged groups through consumptive assistance and productive zakat programs that empower mustahik to become economically independent so that it has an influence on reducing poverty and improving welfare. Meanwhile, waqf provides long-term contribution through financing the sustainable development of education, health, and social infrastructure facilities. In conclusion, zakat and waqf have great potential to support SDGs 10 by creating a more inclusive, just and prosperous society through sustainable reduction of socio-economic inequality.
Pengaruh Persepsi Pemilik dan Pengetahuan Akuntansi terhadap Penggunaan Informasi Akuntansi Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Johan Pahlawan, Kabupaten Aceh Barat Ramlah, Ramlah; Rahmazaniati, Linda; Risnafitri, Hafizhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1424

Abstract

Small and Medium Enterprises play a strategic role in national economic development through employment generation and income distribution; however, many enterprises still fail to utilize accounting information effectively due to limited accounting records and inadequate managerial awareness. This study examines the influence of owners’ perceptions and accounting knowledge on the use of accounting information among Small and Medium Enterprises in Johan Pahlawan Subdistrict, West Aceh Regency. Employing a quantitative research design, primary data were collected through structured questionnaires distributed to 88 Small and Medium Enterprise owners selected using a survey sampling technique. The data were analyzed using multiple linear regression to assess both partial and simultaneous effects of the independent variables. The findings reveal a statistically significant simultaneous influence of owners’ awareness and accounting knowledge on the use of accounting information, as indicated by a significance value of 0.000. These results demonstrate that limited accounting knowledge and negative perceptions toward accounting practices remain key barriers to effective financial information utilization among Small and Medium Enterprises. The study concludes that improving accounting literacy and reshaping owners’ perceptions are essential to enhancing financial decision-making and business sustainability, thereby supporting broader economic development objectives in the region.
Hubungan antara Produk Domestik Bruto, Ekspor, dan Impor dengan Utang Luar Negeri di Indonesia: Studi Kasus Periode 2010–2022 Isra, Isra; Muzakir, Muzakir
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1431

Abstract

This study examines the relationship between Gross Domestic Product, exports, imports, and Indonesia’s external debt over the period 2010–2022, against the backdrop of increasing reliance on foreign borrowing to support economic development. The research addresses the question of how key macroeconomic variables influence the dynamics of external debt in Indonesia. Employing a quantitative approach, this study utilizes multiple linear regression analysis based on secondary time-series data to assess both the direction and significance of these relationships. The empirical results reveal that Gross Domestic Product has a positive and statistically significant effect on external debt, indicating that economic growth is accompanied by higher foreign borrowing. Exports are found to have a negative and significant effect, suggesting that stronger export performance contributes to reducing external debt pressures. In contrast, imports do not exhibit a statistically significant relationship with external debt. The study argues that export expansion plays a critical role in strengthening debt sustainability, while economic growth alone does not automatically reduce reliance on external financing. These findings provide important implications for macroeconomic policy, particularly in balancing growth strategies with external debt management.
Pengaruh Penerapan Manajemen Risiko terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021 Jafrina, Meri; Soufyan, Dara Angreka
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1432

Abstract

Risk management has become a critical component of banking governance in response to increasing financial complexity and systemic vulnerability. This study examines the influence of credit risk management, liquidity risk management, and operational risk management on the financial performance of banking institutions listed on the Indonesia Stock Exchange during the period 2019–2021. The research addresses the extent to which the implementation of risk management practices contributes to variations in banks’ financial outcomes. Employing a quantitative research design, this study uses purposive sampling to select 16 banking companies and applies multiple linear regression analysis to evaluate the relationships among variables. The empirical findings demonstrate that credit risk management, liquidity risk management, and operational risk management exert a significant influence on banks’ financial performance. These results indicate that effective risk management implementation enhances financial resilience and supports sustainable banking performance. The study concludes that comprehensive risk management practices play a decisive role in shaping the financial performance of banking institutions and should be strengthened as part of strategic financial governance. This research contributes to the literature by providing empirical evidence from the Indonesian banking sector and offers insights for policymakers and banking practitioners in optimizing risk management framework.
Pengaruh Implementasi Sistem Pelaporan Akuntansi Sektor Publik dan Pengendalian Internal terhadap Akuntabilitas Kinerja Pemerintah Kabupaten Nagan Raya Alfiaturrahmi, Alfiaturrahmi; Maulina, Rina; Mahdani, Said
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1482

Abstract

This study examines the influence of public sector accounting reporting implementation and internal control on government performance accountability at the Regional Financial Management Agency of Nagan Raya Regency. The research is motivated by recurring delays in financial report submission, which reflect weaknesses in the application of public sector accounting systems and internal control mechanisms, including ineffective planning processes, non-compliance with revenue management regulations, and policy implementation that contributes to increased public expenditure. Employing a quantitative research design, this study involved 57 employees as respondents selected through a census sampling approach. Data were analyzed using validity and reliability tests, simple linear regression analysis, normality testing, t-tests, and coefficient of determination analysis. The findings reveal that the implementation of public sector accounting reporting and internal control simultaneously exerts a significant effect on government performance accountability, as indicated by a significance value of 0.000. These results demonstrate that stronger accounting reporting practices and more effective internal control systems enhance the accountability of public sector performance. The study concludes that improving institutional compliance with public sector accounting standards and strengthening internal control structures are essential for reinforcing government accountability and ensuring transparent and responsible financial governance.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Motivasi Kerja terhadap Kinerja Pegawai Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat Kabupaten Aceh Barat Tinambunan, Rumena; Rahmadani, Ika; Rahmazaniati, Linda; Risnafitri, Hafidzhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1961

Abstract

This study investigates the effect of accounting information system implementation and work motivation on employee performance at the Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat of Aceh Barat Regency. The research is motivated by the need to improve employee performance in public health institutions amid increasing demands for accountability, efficiency, and service quality. Using a quantitative research design, this study involved 39 employees as the total population and research sample. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. Instrument validity was assessed using Pearson correlation, while reliability was examined through Cronbach’s alpha. Hypothesis testing was conducted using the coefficient of determination, t-tests, and F-tests. The findings reveal that both the accounting information system and work motivation have a significant effect on employee performance, either partially or simultaneously. These results indicate that effective utilization of accounting information systems, combined with strong employee motivation, contributes substantially to improving performance in public health service organizations. The study concludes that strengthening information systems and fostering work motivation are essential strategies for enhancing employee performance and organizational effectiveness in the public sector.
Pengaruh Pemahaman Pengelolaan Keuangan, Sistem Akuntansi Keuangan Daerah, dan Efektivitas Pengawasan Internal terhadap Kinerja Keuangan pada Pemerintah Kabupaten Aceh Barat Inal, Mustakha; Darmayanti, Cici
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1962

Abstract

This study examines the effects of financial management comprehension, the regional financial accounting system, and internal supervision effectiveness on the financial performance of the Government of West Aceh Regency. The research is motivated by persistent challenges in improving the quality of regional financial reports, particularly the limited availability of accounting-trained personnel and low technological proficiency among staff, which constrain the optimal use of computerized accounting systems. The study addresses the question of whether and to what extent these factors influence governmental financial performance. A quantitative approach was employed, with the research population comprising all Regional Work Units of the West Aceh Regency Government. Data were collected from 60 respondents serving as financial managers and analyzed using multiple linear regression techniques. The findings indicate that financial management comprehension has a significant effect on financial performance, while the regional financial accounting system and the effectiveness of internal supervision also exert strong and positive influences. Simultaneously, these three variables significantly determine the financial performance of the West Aceh Regency Government. The study argues that strengthening human resource capacity, optimizing accounting systems, and reinforcing internal supervision mechanisms are essential strategies for enhancing the quality and accountability of regional financial performance.
Pengaruh Sistem Informasi Akuntansi Manajemen dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial (Studi Empiris di Perusahaan Daerah Air Minum Mon Mata Calang) Filanda, Reka
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1963

Abstract

This study examines the influence of Management Accounting Information Systems and Environmental Uncertainty on managerial performance at the Regional Drinking Water Company Mon Mata Calang. The research is motivated by increasing managerial demands for timely, relevant, and accurate information amid organizational complexity and environmental volatility in public service institutions. The central problem addressed is whether the effectiveness of management accounting information systems and the ability to respond to environmental uncertainty significantly affect managerial performance. A quantitative approach was employed using a causal research design, with data collected through structured questionnaires administered to managerial staff. The data were analyzed using multiple linear regression to test the proposed relationships. The findings indicate that Management Accounting Information Systems have a positive and significant effect on managerial performance, demonstrating their role in supporting planning, control, and decision-making processes. Environmental uncertainty also shows a positive and significant influence, suggesting that managers who effectively anticipate and adapt to external changes perform better in achieving organizational objectives. These results confirm that the integration of robust information systems and adaptive managerial capabilities is essential for managerial performance in public sector organizations.

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