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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 291 Documents
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Perkembangan Industri Halal pada Makanan Pedagang Kaki Lima di Indonesia : Studi Literatur dan Praktik Lapangan Firla Azizah; Cory Vidianti
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2321

Abstract

The halal industry is one of the economic sectors experiencing rapid growth in Indonesia, particularly in the food and beverage sector. Street vendors, as micro-enterprises, play a crucial role in providing food for the community and supporting the local economy. This study aims to analyze the implementation of the halal industry among street vendors, determine the level of understanding of halal certification among business actors, and identify challenges and strategies for developing the halal industry in the street food sector. This qualitative study employed a literature review and field research approach. Data were obtained through documentation, interviews, observations, and literature review of scientific journals, articles, halal regulations, and government publications. The study shows that some street vendors have implemented the halal concept by using halal raw materials and maintaining a clean food production process. However, due to financial constraints, a lack of understanding of halal certification procedures, and a lack of knowledge about halal certification among micro-enterprises, many remain halal-certified. Furthermore, street vendors face several challenges, including a lack of halal awareness and competition from modern food businesses. Therefore, a development plan is needed that includes halal education and mentoring, a free halal certification program, digitalization of halal business promotion, and strengthened food product supervision. This will allow the implementation of the halal industry among street vendors to develop optimally and increase customer trust in food products.
Pengaruh Perputaran Kas Perputaran Piutang dan Debt to Equity Ratio terhadap Profitabilitas : Studi Empiris pada Perusahaan Sub Sector Food and Beverage yang Terdaftar di BEI Periode 2019-2023 Helmi Saqinah; Cut Delsie Hasrina; Marzuki, Marzuki
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2324

Abstract

This study aims to analyze the effect of cash turnover, accounts receivable turnover, and the debt-to-equity ratio on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured using Return on Assets (ROA) as an indicator of a company's ability to generate profits from its total assets. This research employs a quantitative approach using secondary data obtained from the annual financial statements of the companies. The sample consists of 16 companies selected through a purposive sampling technique based on predetermined criteria. Multiple linear regression analysis is employed to examine the partial and simultaneous effects of the independent variables on profitability. The findings reveal that, partially, cash turnover (p = 0.024) and the debt-to-equity ratio (p = 0.003) have a statistically significant effect on Return on Assets (ROA). In contrast, accounts receivable turnover does not have a statistically significant effect on profitability (p = 0.086 > 0.05). However, the simultaneous test indicates that cash turnover, accounts receivable turnover, and the debt-to-equity ratio collectively have a significant effect on corporate profitability (p = 0.000 < 0.05). These findings suggest that the combined management of working capital and capital structure plays a crucial role in improving a company's ability to generate profits and may serve as a valuable consideration for management in formulating more effective and efficient financial strategies.
Dinamika Kebijakan Ekonomi Turki di Era Kepemimpinan Recep Tayyip Erdogan : Kajian Literatur Mira Yuli; Septia Arum Ningsih; Mohammad Ridwan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2332

Abstract

Turkey enjoys a strategic position as a link between Asia and Europe, and a long history stretching from the Ottoman Caliphate to its secular republic under Mustafa Kemal Atatürk. Since the victory of the Justice and Development Party (AKP) led by Recep Tayyip Erdoğan in 2002, Turkish economic policy has undergone significant changes. This study aims to analyze the development of Turkish economic policy during Erdoğan's administration, encompassing periods of economic growth, the challenges of the crisis, and the development of the Islamic financial sector. The method used is a literature review, reviewing various scientific sources, such as journals, books, and relevant research reports. The results show that during the 2002–2013 period, the Turkish economy experienced rapid growth, characterized by an increase in per capita income, a decrease in the ratio of public debt to gross domestic product (GDP), and increased foreign direct investment. However, in the 2013–2023 period, the Turkish economy faced various challenges due to geopolitical tensions, international sanctions, and unconventional monetary policies, triggering high inflation, reaching 85.5% in 2022. Meanwhile, the government continued to encourage the strengthening of Islamic finance through the development of banking participation, optimization of waqf assets, and the use of zakat as a social protection instrument. This study concludes that Erdoğan's leadership has brought significant economic transformation to Turkey, both through various achievements and challenges faced.
Peran Ekonomi Islam dalam Mengatasi Permasalahan Ekonomi Global di Pakistan Muhammad Nurjati; Hamam Mishbakhuzzein; Dea Safitri; Mohammad Ridwan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2340

Abstract

Global economic problems such as inflation, unemployment, financial crises, economic inequality, and increasing foreign debt are challenges faced by many countries, including Pakistan. As a country with a Muslim majority population, Pakistan has the potential to implement an Islamic economic system as a solution to overcome these various economic problems. This study aims to determine the condition of global economic problems in Pakistan, understand the concept of Islamic economics in addressing economic problems, and analyze the role of Islamic economics in helping overcome global economic problems in Pakistan. The research method used is qualitative research with a descriptive approach through library research. Data were obtained from various sources such as scientific journals, books, articles, and relevant documents, then analyzed using qualitative descriptive analysis techniques. The results of the study indicate that global economic problems faced by Pakistan are influenced by dependence on foreign debt and investment, energy and environmental crises, political instability, limited green financing, economic policy uncertainty, and global geopolitical risks. Islamic economics plays a role in overcoming these problems by implementing a riba-free financial system, maintaining the stability of the value of money, encouraging productive financing, realizing justice and income equality, avoiding excessive speculation, and increasing transparency and responsibility in economic activities. By applying these Sharia principles, Islamic economics can be an alternative solution to creating a more just, stable, and sustainable economic system for the people of Pakistan.  
Peran Koperasi dalam Meningkatkan Kesejahteraan Masyarakat Nur Wulan Ramdhaniah; Dini Selasi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2342

Abstract

Cooperatives are economic institutions that play a vital role in improving community welfare through the principles of family and mutual cooperation. This study aims to determine the role of cooperatives in improving community welfare and the factors that support and hinder cooperative development. The research method used was a descriptive qualitative approach, with data collection techniques through observation, interviews, and documentation. Data were obtained from cooperative administrators, cooperative members, and community members involved in cooperative activities. The results of the study indicate that cooperatives play a role in improving community welfare by providing business capital, providing savings and loan services, creating jobs, and increasing members' incomes. Furthermore, cooperatives are able to strengthen social solidarity and encourage community economic empowerment. Sharia cooperatives provide additional contributions through the application of Islamic economic principles that emphasize justice and mutual assistance. However, cooperatives still face several obstacles such as low human resource quality, limited capital, and less than optimal use of digital technology. Based on the research results, it can be concluded that cooperatives play a strategic role as pillars of the people's economy in improving community welfare. Therefore, more professional, innovative, and technology-based cooperative management is needed so that cooperatives can develop sustainably and provide broader benefits to the community.
Pengaruh Digitalisasi terhadap Perkembangan Industri Halal di Indonesia Cory Vidiati; Nur Wulan Ramdhaniah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2348

Abstract

Advances in digital technology have brought about significant changes in various economic sectors, including the halal industry. Digitalization plays a crucial role in increasing competitiveness, efficiency, and expanding the market for halal businesses in Indonesia. This study aims to analyze the impact of digitalization on the growth of the halal industry in Indonesia and identify the opportunities and challenges faced during the digital transformation process. The strategy employed in this study is a qualitative approach through library research. Information was obtained from various secondary sources, such as academic articles, books, scientific journals, and reports from relevant institutions discussing digitalization and the halal industry. Data analysis was conducted using a descriptive qualitative approach through the review and interpretation of various pieces of information related to the research issue. The research findings indicate that digitalization has a positive effect on the growth of the halal industry by opening market access, improving operational efficiency, strengthening information transparency, and increasing consumer trust in halal products. Digital technology also assists in the halal certification process and the development of halal MSMEs to be more competitive in the digital economy. However, the implementation of digitalization still faces several challenges, such as low digital literacy, a lack of technological infrastructure, and the need for skilled human resources. Therefore, synergy between the government, business actors, and various stakeholders is very important to optimize the use of digital technology in supporting the development of the halal industry in Indonesia.
Studi Kelayakan Bisnis UMKM Pabrik Tahu Rizky di Desa Sruwen Ray Alha Latahza Sakti Jo; Novitasari, Rini; Citra Fahmi Nugrahani; Mokhammad Khukaim Barkhowa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2355

Abstract

The Rizky Tofu Factory, an SME in Sruwen Village, is a business that contributes to meeting the community’s food needs and creating jobs. However, this business still faces various challenges, such as intense competition, labor shortages, and suboptimal financial management. This study aims to analyze the feasibility of the Rizky Tofu Factory business from the perspectives of finance, human resources (HR), and marketing. The study employs a mixed-methods approach, combining qualitative and quantitative methodologies. Primary data was collected through interviews and direct observation, while secondary data was obtained from various literature and supporting documents. Data analysis was conducted using qualitative descriptive methods through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that from a financial perspective, the business has a positive cash flow and is able to generate stable net profits, indicating a healthy financial condition. From the human resources perspective, the workforce effectively supports the production process through the achievement of production targets, efficient use of working time, high product quality, and a high level of discipline. From the marketing perspective, the business is supported by high-quality products, competitive pricing, easily accessible distribution channels, and effective promotion through social media and direct communication with customers. Based on the results of the analysis, Rizky Tofu Factory has been deemed viable for operation and further development. It is hoped that this study will serve as a basis for business owners to enhance their competitiveness and ensure the sustainability of their businesses
Analisis Peran Kewirausahaan dalam Meningkatkan Pendapatan Masyarakat Maria Natalia Serci Leda; Esmeralda Manek; Florencia Virginia Nai Boro; Melania Bahi; Enike Tje Yustin Dima; Mariane Kauk; Maria Natalia Sulastri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2357

Abstract

This study aims to analyze the role of entrepreneurship in increasing community income and strengthening local economic resilience. The research employed a qualitative approach, with data collected through interviews, observation, and documentation to obtain an in-depth understanding of entrepreneurial practices in the community. The informants were micro and small business actors selected using purposive sampling based on their involvement in income-generating business activities. The findings show that entrepreneurship has a significant role in improving community income. This is reflected in the increase in income after running a business, both in terms of amount, regularity, and household financial stability. Entrepreneurship also contributes to creating employment opportunities, reducing dependence on formal jobs, encouraging economic independence, and supporting local economic growth through the development of community-based businesses. However, several obstacles remain, including limited capital, inadequate managerial and technical skills, limited market access, low use of digital technology, and weak business networks. Therefore, support from government, financial institutions, educational institutions, and community organizations is needed to optimize entrepreneurship as a strategy for improving community welfare sustainably across diverse social and regional contexts in Indonesia.
Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Manajemen Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 Vutri Anggraeni; Susi Sarumpaet
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2391

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. ESG disclosure has received increasing attention from stakeholders because it is considered to enhance corporate transparency, accountability, and sustainability, thereby potentially influencing earnings management practices. This research employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 33 companies with a total of 165 panel observations. Data were analyzed using panel data regression with the Common Effect Model (CEM). Earnings management was measured using the Modified Jones Model, while ESG disclosure was assessed using the ESG Disclosure Index. The findings indicate that ESG disclosure does not have a significant effect on earnings management in mining companies. In addition, the control variables firm size, leverage, and profitability (ROA) demonstrate different effects on earnings management. These results suggest that ESG disclosure has not yet become an effective governance mechanism for limiting earnings management practices. This finding implies that ESG reporting remains primarily oriented toward regulatory compliance and stakeholder expectations rather than improving financial reporting quality and reducing managerial opportunistic behavior.Top of Form.Bottom of Form
Analisis Perbandingan Kerentanan Financial Distress PT. Garuda Indonesia Tbk dan PT. Indonesia Airasia Tbk Melalui Pendekatan Modifikasi Altman Z-Score Agus Kurniawan; Diah Permata Sari; Rani Sri Sumarsih
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): 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.v4i2.2411

Abstract

This study examines the main issues related to the escalation of global Maintenance, Repair, and Overhaul (MRO) costs in 2025, reaching 20.14% of total operational expenses, thus threatening the financial stability of national airlines. This study aims to analyze and compare the level of financial distress vulnerability at PT Garuda Indonesia (Persero) Tbk (GIAA) and PT Indonesia AirAsia Tbk (CMPP). The theoretical basis used in detecting this risk is Signal Theory. The novelty of this study lies in the comparative evaluation of the resilience of Full-Service Carrier (FSC) and Low-Cost Carrier (LCC) business models in facing post-pandemic spare parts supply chain disruptions in 2025. The methodology used is descriptive quantitative with a comparative approach to the financial statements of the first quarter of 2025. The statistical tool used to process financial ratios is Microsoft Excel 2021 through the Modified Altman Z-Score formula. The results show that both airlines are absolutely in the Distress Zone with values ​​below the threshold of 1.1. GIAA is in a state of technical bankruptcy due to liquidity pressure from historical debt burden with a Z-Score of 0.0460, while CMPP is facing fatal equity erosion due to accumulated losses exceeding the value of its total assets with a negative Z-Score of -1.7400.

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