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INDONESIA
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30260221     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 410 Documents
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THE IMPACT OF THE DIGITAL ECONOMY ON TAX POLICY IN INDONESIA: Andi, Andi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): March
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Abstract

The development of the digital economy has had a significant impact on taxation policy in Indonesia. Changes in business models, especially through e-commerce and digital financial transactions, pose new challenges for traditional taxation systems, which tend to be less relevant. To deal with these changes, the Indonesian government needs to develop effective regulations to accommodate the dynamics of the digital economy and ensure tax compliance from domestic and international businesses. Initiatives such as the imposition of Value Added Tax (VAT) on digital products and services from foreign companies are one of the concrete steps that are expected to increase state revenue and create tax justice. In addition, strengthening information technology infrastructure and a transparent and efficient tax administration system, as well as educating the public about tax compliance, are important factors that support taxation policies in a sustainable digital economy.
DOES LOCAL CURRENCY SETTLEMENT ENHANCE EXCHANGE RATE STABILITY? EVIDENCE FROM INDONESIA Nabillah Hidayat; Ni Putu Wiwin Setyari
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): February
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Abstract

Indonesia's dependence on the United States Dollar in international trade poses a significant threat to the stability of the Rupiah exchange rate. To reduce reliance on the U.S. Dollar, Bank Indonesia introduced the Local Currency Settlement (LCS) policy in collaboration with four partner countries: Malaysia, Thailand, Japan, and China. This study aims to analyze the impact of Local Currency Settlement implementation (D1), exports (X1), imports (X2), and inflation rate (X3) on the probability of Rupiah exchange rate stability. The research employs a logistic regression method and utilizes secondary data spanning the period from 2012 to 2023. The findings indicate that the implementation of Local Currency Settlement increases the likelihood of an unstable Rupiah exchange rate compared to the pre-implementation period. Exports contribute to a higher probability of Rupiah exchange rate stability. Conversely, imports and inflation rates increase the likelihood of exchange rate instability.
THE ROLE OF WORK DISCIPLINE IN MEDIATING THE EFFECT OF WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. XYZ Ega Malinda Angeliza Siahaan; Ida Bagus Ketut Surya
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): March
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The role of work discipline in mediating the effect of work motivation on employee performance is crucial in a company. In the face of globalization and increasing competition, companies are required to understand and optimize these factors to enhance their performance and competitiveness. Therefore, this study aims to analyze the relationship between work motivation, work discipline, and employee performance. The research was conducted at PT. XYZ, with a sample of 71 employees determined using a saturated sampling technique. Data collection was carried out through interviews and questionnaire distribution. The data analysis technique used in this study was path analysis with SPSS. This study aims to analyze the mediating role of work discipline in the effect of work motivation on employee performance. The results show that work motivation and work discipline have a positive and significant effect on employee performance, work motivation has a positive and significant effect on work discipline, and work discipline partially mediates the effect of work motivation on employee performance. The theoretical implication of this study supports previous research findings, while the practical implication for PT. XYZ is to maintain employee performance, work motivation, and work discipline among its employees.
BUILDING PILLARS OF BUREAUCRATIC REFORM: THE STUDY OF IMPLEMENTATION OF INTEGRITY ZONE POLICY IN GORONTALO Jurni Biahimo; Sastro Mustapa Wantu; Yanti Aneta; Ismet Sulila
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): February
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This study aims to analyze the implementation of bureaucratic reform policies in Gorontalo Province, with a focus on the development of integrity zones towards Corruption-Free and Clean and Serving Bureaucratic Areas. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and studies documentation. The results of the study indicate that the implementation of bureaucratic reform policies in Gorontalo has had a positive impact, such as improving the quality of public services, The efficiency, and strengthening the accountability of the apparatus. However, there are significant obstacles, including resistance to change, budget constraints, and lack of coordination between work units. On the other hand, support from regional leaders, commitment of the apparatus, and the existence of clear technical guidelines are supporting factors in the implementation of this policy. The recommended strategies are strengthening the capacity of implementers, decentralizing decision-making, digitalizing public services, intensive socialization to the community, and data-based policy evaluation. With the implementation of this strategy, it is hoped that bureaucratic reform in Gorontalo can run more effectively, producing a bureaucracy that is professional, transparent, and responsive to the needs of the community.  
THE SYNERGY OF DPRD AND GORONTALO PROVINCE GOVERNMENT IN THE MODEL COLLABORATIVE GOVERNANCE Espin Tulie; Asna Aneta; Yanti Aneta; Ismet Sulila
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): February
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This study aims to explore the synergy between the DPRD and the provincial government in order to create effective governance using a collaborative governance approach. This study focuses on four key elements, namely initial conditions, institutional design, leadership, and collaboration processes. Qualitative methods are applied with data collection techniques in the form of in-depth interviews, field observations, documentation studies, and focus group discussions. The results of the study indicate that collaboration between the DPRD and the provincial government is often colored by differences in priorities. The DPRD tends to focus on constituent aspirations, while the provincial government emphasizes macro-scale development strategies. Institutional designs, such as public consultation forums and Musrenbang , although designed to support collaboration, still require optimization to be more effective. Inclusive and communicative leadership plays an important role in building harmonious working relationships, while less responsive leadership can be an obstacle. This study recommends aligning visions, strengthening institutional mechanisms, developing collaborative leadership styles, and using technology to increase transparency and efficiency. These findings are expected to contribute to improving regional governance in a more inclusive and sustainable manner.    
ANALYSING THE USE OF GROWTH RATIOS AND CONCEPTS AS TOOLS TO DETERMINE THE FOCUS OF TAX AUDITS Fitriana, Fitriana; Alexandre de Sousa Guterres; M. Syahrudin; Vip Paramarta; Kosasih, Kosasih
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 1 (2023): October
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This study aims to explore the use of financial ratios and growth concepts as tools in determining the focus of tax audits. The research method used in this study is the literature method. The results of this study offer valuable insights for tax authorities in developing a more targeted and efficient audit strategy. This study also provides an analytical framework for tax authorities in developing a more data-driven audit approach, which can ultimately improve the fairness and integrity of the tax system. As such, this study makes a significant contribution to the tax auditing literature and audit practice, and supports efforts in improving tax compliance through innovation and utilisation of analytical tools.
TAXATION, ACCOUNTING AND BUSINESS ASPECTS OF CORPORATE RESTRUCTURING IN THE FORM OF QUASI REORGANISATION Fitriana, Fitriana; Alexandre de Sousa Guterres; Eko Nugroho Aditiya Utama Putra; Vip Paramarta; Kosasih, Kosasih
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 3 (2024): March
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Abstract

Quasi reorganisation is a corporate restructuring process that involves comprehensive adjustments in taxation, accounting and business strategy aspects to address financial issues and improve operational performance. The process requires strategic financial management and adjustment of accounting practices to reflect a more accurate economic position post-restructuring. In the context of taxation, quasi reorganisation makes use of tax provisions to optimise tax burden and strengthen cash flow, while in accounting, the process involves the reassessment of assets and liabilities and the presentation of transparent financial statements. From a business perspective, restructuring demands revision of strategies and operational models to improve competitiveness and market position. The main objectives of quasi reorganisation are to strengthen the financial and operational structure of the company, ensure long-term sustainability, and increase value for stakeholders. This study analyses how the effective integration of taxation, accounting, and business strategy in quasi reorganisation can be the key to successful corporate restructuring.
EMPLOYEE PERCEPTION IN THE REINVENTION OFORGANIZATIONAL BEHAVIOR MANAGEMENT AT THE HIGHER EDUCATION SERVICE INSTITUTE (LLDIKTI) REGION XVI Irwan Halid; Asna Aneta; Eduart Wolok; Zuchri Abdussamad
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): February
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This study aims to analyze employee perceptions regarding the approach of Reinventing Organizational Behavior Management at the Higher Education Service Institution (LLDIKTI), specifically in Region XVI. The research data was collected through interviews and observations and analyzed using an interactive model. The findings indicate that employee participation in the decision-making process within the LLDIKTI Region XVI work environment remains uneven. The study found that leadership figures, such as the Head of LLDIKTI Region XVI and Team Leaders, primarily control the decision-making process within LLDIKTI Region XVI. This results in lower-level staff merely accepting decisions that have already been made. While this approach may be more efficient in terms of time, it could significantly impact employees' perceptions of their roles if it continues over an extended period. Employees may develop sentiments of being undervalued or excluded from the formulation of policies, potentially leading to a decline in their motivation to contribute to the organization's goals. This, in turn, may result in apathy among employees, consequently hindering the organization's performance and preventing it from achieving its intended objectives. Increasing employee participation in decision-making would provide various stakeholders opportunities to contribute and assume responsibility for achieving organizational goals, thereby fostering a more engaged and accountable workforce.
ORGANIZATIONAL PERFORMANCE OF PUBLIC SERVICES AT THE GENERAL ELECTION COMMISSION (KPU) OF GORONTALO CITY Idham Mantali; Rauf A. Hatu; Yanti Aneta; Dian Ekawaty Ismail
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): February
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This study aims to analyze the quality of public services provided by the General Election Commission (KPU) of Gorontalo City. Data were collected through interviews, observations, and documentation, and then analyzed using qualitative analysis methods. The findings reveal that the quality of services offered by KPU Gorontalo City staff is optimal. Facilities and infrastructure, such as parking spaces, waiting rooms, internet connectivity, and other supporting amenities, provide significant comfort for service users and are updated to meet modern needs. Services are delivered promptly according to standard operating procedures (SOP) and are provided free of charge without any additional fees.  This favorable condition is reinforced by the office environment, which prominently displays posters or notice boards emphasizing a zero-tolerance policy for illegal levies. However, the quality of services can be further improved by enhancing staff reliability in IT. This could be achieved through training existing staff or recruiting skilled IT personnel. Such improvements would support the technology-driven activities and performance of the KPU Gorontalo City.
ANALYSIS OF PUBLIC SERVICE SKILLS IN THE OPERATION OF ELECTRONIC MEDICAL RECORDS (EMR) AT M.M. DUNDA LIMBOTO REGIONAL GENERAL HOSPITAL (RSUD) Hartati Inaku; Ansar; Yanti Aneta; Udin Hamim
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): February
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This study analyzes the professionalism and service skills related to Electronic Medical Records (EMR) at M.M Dunda Limboto Regional General Hospital (RSUD). Research data were collected through interviews, observations, and documentation and analyzed using an interactive model analysis method consisting of data collection, data presentation, data reduction, data verification, and conclusion drawing. The results indicate that the skills of public service officers in operating EMRs remain inadequate. This is primarily due to the absence of personnel with an educational background in information technology (IT) at RSUD M.M Dunda Limboto. Consequently, the hospital relies on its existing staff and provides them with technical training (Diklat Teknis) on EMR usage. However, the training only covers procedural aspects of EMR operation without equipping staff with the necessary knowledge to handle technical disruptions. Consequently, public services based on EMR remain ineffective and cannot be considered optimal.      

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