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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 262 Documents
The Circular Economy in Iraq : Obstacles of Transition and Opportunities for Achieving Sustainable Development Nadia Mahdi Abdel Qader
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.v3i2.1422

Abstract

This study diagnoses obstacles to transitioning to a circular economy in Iraq and analyzes opportunities for sustainable economic development. It employs a comprehensive descriptive analysis of economic, social, and environmental data related to the circular economy in Iraq. The findings reveal a decline in per capita economic growth in Iraq, dropping from 10.8% in 2016 to 4.3% in 2022, with some years experiencing negative growth. This decline stems from the economy's heavy reliance on the oil sector, which accounts for 61.1% of GDP, and insufficient infrastructure for clean production models and resource recycling. The study recommends effective government strategies to diversify away from oil dependence by developing sustainable agriculture, green industries, and eco-tourism. It stresses the need to invest in waste recycling and renewable energy projects and to offer tax incentives for small and medium-sized enterprises (SMEs). Additionally, it concludes that collaboration with developed countries and international organizations could accelerate Iraq's transition to a circular economy, enhancing economic sustainability and improving living standards.
Peran Strategis Dana Desa dalam APBN: Meningkatkan Kesejahteraan Masyarakat Desa Ahmad Wahyudi Zein; Dhany Saputra Sembiring; Ema Julia Ningsih
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.v3i2.1425

Abstract

This study uses a qualitative method to provide an in-depth description of the strategic role of village funds within the State Budget (APBN) in improving the welfare of rural communities. Village funds allocated by the central government aim to accelerate development, reduce regional disparities, and strengthen economic independence at the village level. This research examines the mechanisms of distribution, management, and utilization of village funds and relates them to welfare indicators such as income, access to basic services, and economic empowerment. The results show that when managed transparently, accountably, and with community participation, village funds can improve quality of life through infrastructure development, better education and health services, and the growth of micro and small enterprises. However, challenges such as weak capacity of village officials, corruption practices, and lack of supervision remain obstacles that must be addressed. Therefore, synergy between central and regional governments and the community is key to the successful implementation of village funds.
Efektivitas Pengelolaan Dana Kelurahan dalam Rangka Peningkatan Sarana dan Prasarana dan Kesejahteraan Masyarakat di Kelurahan Dukuh Menanggal Kecamatan Gayungan Kota Surabaya Muh. Rizal Khoirudin; Muhammad Sandi Arifianto; Shiva Siti Iklimah Ariyanti; Revalina Nur Izzah; Juwita Nur Fadila
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.v3i2.1426

Abstract

This study aims to analyze the effectiveness of urban village fund management in efforts to improve facilities and infrastructure as well as community welfare in Dukuh Menanggal Village, Gayungan Subdistrict, Surabaya City. Urban village funds are part of a fiscal decentralization policy that aims to accelerate development and equitable distribution of welfare at the local level. This research uses descriptive qualitative methods with data collection techniques through observation, in-depth interviews, and documentation. The results showed that the management of urban village funds in Dukuh Menanggal has generally been quite effective, marked by an improvement in the quality of environmental infrastructure such as roads, drains, and other public facilities. In addition, some community empowerment programs also have a positive impact on improving the welfare of residents. However, there are still some obstacles such as limited apparatus capacity, suboptimal community participation, and transparency in reporting that need to be improved. Therefore, it is necessary to strengthen governance, increase the capacity of human resources, and involve the community more actively so that the management of urban village funds can be more optimal and sustainable.
Artificial Intelligence and its Impact on Attracting Talent to Human Resources Karim Sayhood Karam
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.v3i2.1429

Abstract

This study examines the pivotal role of artificial intelligence (AI) in talent attraction within the human resources sector, particularly in the context of modern technological advancements. We aim to understand the influence of AI on recruitment processes and identify factors affecting talent attraction in the information age, as well as the associated challenges. The study focuses on how AI impacts recruitment and utilizes statistical methods, including interviews, questionnaires, standard deviation, arithmetic mean, and Spearman's rank correlation, to achieve accurate results. Participants included 100 employees and professors from the Ministry of Higher Education and Scientific Research, with a research community of around 750. Findings suggest that organizations employing AI for recruiting, attracting, training, and guiding individuals tend to succeed. The study recommends the urgent integration of AI into organizational operations, urging a shift from traditional applicant comparison methods to modern assessment techniques while avoiding favoritism. Additionally, organizations should implement contemporary training programs to boost employee performance.
Pengembangan Usaha Bunga Plastik Tiruan: Analisis Pemasaran, Produksi, dan Keuangan Miftahul Hariz; Mahindah Mahindah; Jasmine Damayanti; Muhammad Yasin
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.v3i2.1431

Abstract

This study aims to analyze the factors influencing consumer purchasing decisions for artificial flower products, marketing strategies used, and challenges in production and distribution. A descriptive qualitative approach was applied through a case study on the Fake Flower Plastic business. Data were collected via interviews, observations, documentation, and questionnaires. The results indicate that product quality, aesthetics, pricing, and social media influence significantly affect consumer decisions. Digital marketing via social media and influencer collaboration proved effective in reaching target consumers. Production challenges include raw material efficiency and sustainability, while distribution is hindered by logistics and packaging issues. The study recommends improving product quality, design innovation, and strengthening marketing and distribution strategies to support sustainable business growth.
Dampak Kebijakan Fiskal Hijau Terhadap Investasi Berkelanjutan di Indonesia dalam Perspektif Ekonomi Publik Ahmad Wahyudi Zein; Aisyah Nur Amelia; Muhammad Rusdi Hasibuan
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.v3i2.1439

Abstract

This study uses a qualitative method to analyze the impact of green fiscal policy on sustainable investment in Indonesia from a public economics perspective. The focus of this research is on how fiscal instruments such as tax incentives, environmentally friendly subsidies, and government spending are directed to support economic growth while preserving environmental sustainability. In the context of Indonesia, which is facing challenges such as climate change and natural resource degradation, green fiscal policy has become a crucial strategy for achieving sustainable development. The study finds that well-implemented green fiscal policies can encourage investment in sustainable sectors such as renewable energy, eco-friendly agriculture, and green transportation. However, the success of these policies is highly dependent on inter-institutional synergy, data-based fiscal planning, and consistent regulatory support. The findings of this study are expected to contribute to the strengthening of Indonesia’s green fiscal policy design, which can better promote environmental protection and positively impact the long-term economy. Therefore, strong government commitment is required to position fiscal policy as a primary instrument in the transition toward a green economy.
Ekonomi Berkelanjutan : Solusi untuk Meningkatkan Ekonomi Masyarakat dan Perbankan di Indonesia Siti Wildatul Musyarrofah; M. Zidny Nafi’ Hasbi
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.v3i2.1445

Abstract

This study aims to analyze the impact of Mekar Bank loans on the economic well-being of clients and the implementation of sustainable economic principles in financing. The method used is a qualitative approach with case studies conducted in several regions of Indonesia, particularly in the researcher's village, Blimbing, Kesambi, Besuki, Situbondo, where the program is implemented. The results of this study show that Mekar Bank loans have provided easier access to financing aligned with sustainable economic principles, contributing to increased income and improved living standards, especially among women. However, the study also identifies several challenges in the program's implementation, including a lack of client understanding regarding sustainable economic principles and effective financial management. To enhance the program's effectiveness, additional education on sustainable principles and financial management is necessary. Thus, Mekar Bank loans serve not only as a financing tool but also as a means of economic empowerment. These loans also encourage clients to adopt more sustainable business practices, such as the use of sustainable business capital. Therefore, Mekar Bank loans help promote economic growth while also fostering sustainable economic development, ensuring that the positive impacts of these loans continue and extend to more segments of society.
Pengaruh Jumlah Penduduk dan Tingkat Pengangguran Terbuka terhadap Indeks Pembangunan Manusia di Provinsi Riau Nadia Anjarsari; M. Afdal Samsuddin
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.v3i2.1448

Abstract

This study aims to analyze the effect of population size and open unemployment rate on the Human Development Index (HDI) in Riau Province. The research method used is a descriptive quantitative approach with multiple linear regression analysis. The data used is secondary data based on districts/cities in Riau Province obtained from the Central Statistics Agency (BPS). The analysis results indicate that population size has a positive and significant effect on the HDI, while the open unemployment rate has a negative and significant effect. The F-test also shows that both variables simultaneously have a significant effect on the HDI. The R-squared value of 56.08% indicates that the model adequately explains the variation in the HDI. These findings suggest that improving population quality and reducing unemployment rates are key factors in enhancing human development quality in Riau Province.
Analisis Strategi Komunitas Lyfe With Less dalam Mempromosikan Kampanye #Salingsilang terhadap Gaya Hidup Berkelanjutan di Era Media Sosial Erwin Permana; Endah Pratiwi; Salsabila Nadia Nabila Sita; Yanita Ella Nilla Chandra
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.v3i2.1455

Abstract

The concept of sustainable living has increasingly influenced daily life, with communities adopting healthy habits, eco-friendly actions, and paperless practices. Lyfe With Less is one community actively promoting sustainability through the #SalingSilang campaign. This study analyzes their communication strategies to encourage sustainable lifestyles via social media. Using a qualitative descriptive method, data were collected through digital searches and observation. Findings reveal that social media functions as both an educational platform and a catalyst for social change. A multi-platform strategy ensures broad information dissemination, while exclusive memberships, such as those on Telegram, support deeper community engagement. Programs like the #SalingSilang Free Market and #BersalingSilang offer sustainable consumption alternatives. In 2024, 1,588 second-hand items were exchanged in Bandung, and 3,305 people participated in events across multiple cities. Innovations such as the Sustainable Journey Passport and subsidized shipping fees for online trades enhance public participation. Through these initiatives, Lyfe With Less has built a communication ecosystem that fosters minimalist and environmentally conscious lifestyles. Their approach effectively reduces overconsumption, raises waste management awareness, and demonstrates how social media can be a powerful tool for promoting sustainability.
Analisis Kausalitas Suku Bunga Nilai Tukar dan Inflasi di Indonesia Tahun 1994-2023 Menggunakan Model VECM Silvi Trimanda Yolanda; M. Afdal Samsuddin
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.v3i2.1457

Abstract

This study aims to analyze the causal relationship between interest rates, exchange rates, and inflation in Indonesia during the period 1994–2023 using the Vector Error Correction Model (VECM) approach. The data used are monthly time series secondary data obtained from the World Bank. The Johansen cointegration test results indicate a long-term relationship among the three variables. However, the Granger causality test finds no significant short-term causal relationship. The VECM estimation reveals that inflation is the most responsive variable in correcting long-term disequilibrium, while the exchange rate plays a dominant role in influencing both inflation and interest rates. The Impulse Response Function and Variance Decomposition results indicate that these variables interact dynamically, especially in the medium to long term. These findings highlight the importance of exchange rate stabilization and enhancing the effectiveness of monetary policy to maintain macroeconomic stability in Indonesia.