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INDONESIA
Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Articles 266 Documents
Analysis of Factors Influencing Regional Fiscal Financial Capability on Development Financing and Achieving the Level of Public Welfare in Kutai Kartanegara Regency Alif Turiadi; Irwansyah Irwansyah; Diana Lestari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1352

Abstract

The implementation of Regional Autonomy will encourage an increase in the welfare of the regional people, especially the poor. With Regional Autonomy, it will be easier for the poor to access resources and develop their potential to be able to increase the progress of their respective regions, so that the gap between regions and the center can be narrowed. This is because rebellions and separatist actions in the regions, according to some experts, originate from regional assessments that do not fairly receive most of the country's wealth originating from the regions. So the roots of these political demands are demands for economic justice, an unfair distribution of the cake between the center and the regions. The method used in this study is a method of quantitative data analysis and data analysis method using a path diagram with 6 dimensions of measurement, namely, factors supporting regional finance (Regional Original Income, Central Government Transfer Income, Regional Transfers, Investment, Degree of Economic Exploitation), Financing Development, and Level of People's Welfare in Kutai Kartanegara Regency in 2013-2021. Regional Own Revenue, Central Government Transfer Funds, Transfers to Regions, and Investments have a significant effect on development financing in Kutai Kartanegara Regency. However, the degree of direct economic exploitation has no significant effect on development financing and the level of welfare in Kutai Kartanegara Regency.
Ekonomi Publik pada Analisis Dampak Program Perlindungan Sosial Terhadap Penurunan Angka Kemiskinan di Perkotaan Ahmad Wahyudi Zein; Syifwa Nurdilla Gusvi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1356

Abstract

This study uses a qualitative literature review method to analyze the impact of social protection programs on poverty reduction in urban areas from a public economics perspective. The main focus of this research is to evaluate the effectiveness of various government social interventions such as cash assistance, basic needs subsidies, and social security, based on scholarly literature, journals, and official policy documents. Social protection programs are considered vital instruments in improving the welfare of poor and vulnerable populations, especially in urban environments with complex socio-economic dynamics. The findings show that well-planned and well-targeted social protection plays a significant role in reducing household expenditures among the poor, increasing purchasing power, and strengthening economic resilience. In addition, social protection can encourage economic participation among vulnerable groups through empowerment and improved access to basic services. This study also highlights the importance of institutional synergy and continuous evaluation to ensure that social protection policies have a long-term impact on poverty alleviation.
Peran Alokasi Dana Desa dan Pendapatan Asli Desa dalam Mendorong Belanja Desa : Bukti Empiris Dari Desa Lompotoo Amelia Yope; Frahmawati Bumulo; Sudirman Sudirman; Radia Hafid; Rierind Koniyo
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1381

Abstract

The purpose of this study is to measure the Influence of Village Fund Allocation and Village Original Income on Village Expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. This study uses a quantitative approach with a survey method and multiple linear regression techniques. All samples in this study were 30 people taken from village officials, BPD, BUMDes and the Community in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The results of the study indicate that the allocation of Village Funds and Village Original Income of this study indicate that the allocation of village funds and village original income have a simultaneous effect on village expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The contribution of the allocation of village funds and village original income to explain village expenditure is 0.467, which means that the allocation of village funds and village original income contribute 46.7% to village expenditure. The hypothesis can be stated as simultaneously accepted, where the allocation of village funds and village original income together have a positive and significant effect on village expenditure. The less than optimal contribution shows that there are still many other variables that influence village spending in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency, besides village fund allocation and original village income.
Analisis Kebijakan Moneter Terhadap Daya Beli Masyarakat Ovie Jaya Fitri; Muhammad Rafif Naufal; Saskia Zahratu Amami
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1385

Abstract

This study aims to analyze the impact of monetary policy on the purchasing power of society in Indonesia. Using a qualitative approach and secondary data from various official reports, this research examines the mechanism of monetary policy in controlling inflation and maintaining price stability, as well as its effect on the public’s ability to meet consumption needs. The results indicate that effective monetary policy can maintain price stability and preserve purchasing power, despite challenges such as commodity price volatility and exchange rate fluctuations. The study emphasizes the importance of coordination between monetary and fiscal policies as well as transparent communication in policy implementation to support societal welfare..
Analisis Strategi Pemasaran Bank Syariah Indonesia dalam Meningkatkan Pangsa Pasar Melalui Pemanfaatan Teknologi Informasi Zuhrinal M. Nawawi; Faris Andrawika Harahap
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1390

Abstract

This study uses a qualitative method with a case study approach to analyze the marketing strategies employed by Bank Syariah Indonesia (BSI) in increasing market share through the utilization of information technology. In the rapidly evolving digital era, the use of information technology has become a crucial factor for Islamic financial institutions to reach a wider customer base and provide more effective and efficient services. This study examines how BSI integrates digital technology into its marketing strategies, including the use of online platforms, mobile banking applications, and social media for product education and promotion. The findings reveal that the utilization of information technology not only improves service accessibility but also strengthens customer relationships through more personal and responsive interactions. This strategy contributes to increased customer loyalty and expands BSI’s market share amid competition in the Islamic banking industry. This study provides valuable insights for developing digital marketing in the Islamic financial sector that is adaptive to technological advancements.
Analisis Pengaruh Remunerasi, Manajemen Risiko dan Tata Kelola Perusahaan terhadap Kinerja Keuangan pada BUMN di Indonesia Tahun 2019-2023 Raihan Razif Afero
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1398

Abstract

Healthy financial performance is a target that a company wants to achieve which can be influenced by many factors both internally and externally. In this study, remuneration, risk management and corporate governance are the variables chosen to find their influence on financial performance. State-owned enterprises or BUMN are the research samples with a total of 20 BUMN from 2019 - 2023. Qualitative descriptive analysis methods are used with secondary data as a supporting tool for the research. Secondary data comes from journals, articles or annual reports of companies in the form of non-numerical data such as standards, policies or rules used in BUMN operations. The results of the study show that remuneration, risk management and corporate governance do not affect financial performance for various reasons. Remuneration has no effect because the number of workers from each BUMN is different and has a different remuneration policy. While risk management has no effect because liquidity risk cannot be the only risk that can be used, meaning that there needs to be intervention from other risks. Corporate governance has no effect because of the difference in the number of directors and the change of directors which results in changes in policy or culture.
Studi Kasus Motivasi Kerja dan Kinerja Karyawan Bagian Administrasi Koperasi Universitas Yudharta Pasuruan Chandra Prasetya Wahyudi; Lumhatus Shofi Sa'adah; Dea Eka Wulandari; Farizky Maulana
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1399

Abstract

This study aims to explore the relationship between work motivation and employee performance in the administrative department of the Yudharta University Cooperative in Pasuruan. The research employs a qualitative approach using a case study method. The research informants consist of two employees working in the administrative division. Data were collected through in-depth interviews and direct observation. The results show that high work motivation, both from internal and external factors, has a positive impact on employee performance in terms of punctuality, accuracy, and service quality. These findings reinforce the importance of creating a motivating work environment as an effort to improve employee performance within the cooperative setting.
Model Hybrid Learning untuk Peningkatan Skill Pemasaran Syariah melalui Media Sosial dan Aplikasi Mobile: Studi Empiris pada Pelaku Ekonomi Kreatif Zuhrinal Nawawi; Ruli Pebrina Br Sitepu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1400

Abstract

This study examines the implementation of a hybrid learning model to enhance sharia marketing skills through social media and mobile applications among creative economy actors. By combining online and face-to-face learning, the model aims to provide flexibility and a comprehensive learning experience aligned with sharia principles such as honesty and business ethics. This literature review analyzes supporting factors, challenges, and the effectiveness of hybrid learning in the context of sharia-based digital marketing. Findings indicate that hybrid learning significantly improves digital competencies and sharia marketing skills, provided there is adequate technological infrastructure, adaptive curriculum, and sufficient mentoring. Social media and mobile applications are proven effective tools for market expansion, yet challenges in technology access and digital literacy must be addressed to fully optimize digital marketing potential in accordance with Islamic values. The study offers strategic recommendations for developing relevant and practical sharia marketing training in the digital era.
Hubungan Antara Public Relations dan Citra Merek: (Studi Kasus Pada Merek Terkenal di Indonesia) Vivi Anggriani; Adela Lora Tri Andini; Melani Putri Dewitasari; Madinatul Munawaroh; M. Angga Maulana; M. Inwan Rosyadi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1401

Abstract

This research examines the relationship between public relations (PR) strategies and brand image formation in leading companies in Indonesia. Using a case study approach, this research analyzes how PR activities contribute to the formation, maintenance, and recovery of brand image. The results show a positive correlation between the implementation of effective PR strategies and brand image enhancement. This study also identifies PR best practices applied by successful brands in Indonesia in building positive perceptions among consumers and stakeholders. The findings provide valuable insights for PR and marketing practitioners in optimizing communication strategies to strengthen brand image in the competitive digital era.
Analisis Perbandingan Kualitas User Experience Platform E-Wallet Ovo dan Dana Menggunakan Metode UX Honeycomb dan System Usability Scale Idil Arfandi; Hendra Mesra
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1418

Abstract

This study aims to analyze and compare the quality of user experience between two popular e-wallet platforms in Indonesia, OVO and DANA, using the UX Honeycomb method and the System Usability Scale (SUS). The UX Honeycomb method evaluates six key aspects of user experience: useful, usable, desirable, findable, accessible, and credible. Meanwhile, the SUS method measures system usability from the users’ perspective. The respondents in this study were students of Hasanuddin University who actively use both platforms. The results indicate that both OVO and DANA exhibit good usability levels based on SUS scores. However, differences were found in several UX Honeycomb dimensions. DANA scored higher in credibility and findability, while OVO performed better in usability and desirability. These findings provide valuable insights for app developers to enhance user experience quality and serve as a reference for users in choosing an e-wallet platform that suits their preferences.