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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 337 Documents
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Analisis Hubungan Dinamis dan Peramalan Inflasi di Indonesia: Pendekatan Vector Autoregression (VAR) dan Bayesian Vector Autoregression (BVAR) Annisa Fadilla Adha; Betty Uspri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : 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.v4i3.2615

Abstract

This study analyzes the dynamic relationships between inflation and key macroeconomic variables and compares the forecasting accuracy of the Vector Autoregression (VAR) and Bayesian Vector Autoregression (BVAR) models in Indonesia over the 1989–2024 period. The study employs annual data on inflation, exchange rates, money supply (M2), real Gross Domestic Product (GDP), Producer Price Index (PPI), world oil prices, and global inflation. VAR and BVAR models are used to examine the dynamic interactions among the variables, while Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) are employed to assess the responses of inflation to macroeconomic shocks and the contribution of each variable to inflation forecast error variance. The forecasting performance of the models is evaluated by comparing their forecast errors. The results show that inflation exhibits dynamic responses to shocks in all selected macroeconomic variables and gradually returns toward equilibrium following the shocks. The FEVD results indicate that, after its own shocks, the exchange rate provides the largest contribution to the forecast error variance of inflation, followed by world oil prices, real GDP, money supply (M2), global inflation, and PPI. Furthermore, the forecasting evaluation shows that the BVAR model with the Minnesota Prior produces lower forecast errors than the VAR model. These findings indicate that incorporating Bayesian shrinkage through the Minnesota Prior can improve the forecasting performance of inflation. The BVAR model therefore provides a more accurate approach for forecasting inflation in Indonesia.
The Impact of Trump Import Tariff Expansion on Indonesia–U.S. Trade Stability: A Time-Series Analysis and Policy Simulation Approach Yudhistira Pradhipta Aryoko; Dian Indriana Hapsari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : 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.v4i3.2624

Abstract

This study investigates the effects of U.S. import tariff escalation on Indonesia’s bilateral trade performance during 2020–2025, focusing on enacted and projected tariff policies under the Trump administration. The study examines how changes in U.S. tariff policies influence Indonesia’s export performance by considering trade volume, commodity characteristics, and macroeconomic conditions. Using monthly export data disaggregated by HS code, applied MFN tariff rates, and macroeconomic control variables, this research applies time-series regression, elasticity-based segmentation, interaction modeling, and scenario-based policy simulations. The results show that increases in U.S. MFN tariffs are significantly associated with declines in Indonesian export volume, supporting classical trade theory. However, tariff effects were not significantly different between the Trump and Biden administrations. Furthermore, low-elasticity commodities experienced greater export volatility than high-elasticity sectors. The simulation of the proposed 2025 Trump tariff expansion did not produce statistically similar contraction effects to the 2020 trade shock. These findings provide insights into Indonesia’s trade resilience and policy adaptation strategies amid global tariff uncertainty.
Praktik Akuntansi Keluarga dalam Mewujudkan Keuangan Keluarga Sakinah: Studi Fenomenologi pada Ibu-Ibu Muslimat di Kelurahan Rejomulyo Ahmad Yani; Siti Aminah; Fatimah Puji Istanawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : 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.v4i3.2626

Abstract

This research aims to uncover the meaning of family accounting practices carried out by Muslim women in Rejomulyo Village in realizing family finance. The research uses a qualitative approach with a transcendental phenomenological method. Data were obtained through in-depth interviews, observations, and documentation of nine informants who were selected purposively and developed using snowball sampling techniques. Data analysis follows the stages of Moustakas' phenomenology through epoche, horizonalization, clustering of meanings, textural description, structural description, and synthesis of meanings and essences. The results of the study show that mothers play a key role in family financial management through planning, budgeting, controlling, evaluation, and economic decision-making with their partners. Family accounting practices are carried out both formally through record-keeping and informally through memory, segregation of funds, and direct supervision of cash flows. Financial management is built on Islamic values in the form of amanah, qana'ah, tawakal, as well as the practice of zakat, infaq, and alms that direct financial decisions to blessings, not solely economic gains. This study concludes that the practice of family accounting is a transformation of religious values into daily economic actions that produce sufficiency, tranquility, harmony, and blessings as the foundation for the realization of the sakinah family.
From Fandom to Purchase Intention: The Role of Parasocial Relationship, Celebrity Admiration, and Fan Identification in Korean Celebrity Influence Vicky Immanuela Sumangando; Juniarty Juniarty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : 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.v4i3.2629

Abstract

The global expansion of the Korean Wave (Hallyu) has increased the use of Korean celebrities in K-Beauty marketing, yet the pathway from fandom involvement to purchase intention remains unclear. This study examines a sequential model linking audience involvement, parasocial relationship, celebrity admiration, brand awareness, perceived product quality, fan identification, and purchase intention among Indonesian consumers. A quantitative cross-sectional survey involved 133 respondents aged 17 years or older who had followed Korean celebrities for at least six months and encountered celebrity-endorsed products. Data were analyzed using PLS-SEM with SmartPLS 4 through a disjoint two-stage approach. The measurement model met reliability and validity criteria after refinement. Five of seven hypotheses were supported. Audience involvement positively influenced celebrity admiration and parasocial relationship; celebrity admiration influenced brand awareness; brand awareness influenced perceived product quality; and perceived product quality influenced purchase intention. Parasocial relationship did not significantly influence celebrity admiration, while fan identification did not significantly moderate the admiration–brand awareness relationship. The model explained 39.3% of purchase intention variance. The findings highlight brand awareness and perceived product quality as key mechanisms linking celebrity-based fandom engagement to purchase intention.
Digitalisasi, Pengendalian Internal, dan CSR dalam Penguatan Kapasitas Perempuan untuk Hilirisasi Berkelanjutan Industri Rokok di Bojonegoro Irda Agustin Kustiwi; Dewi Sutjahyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : 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.v4i3.2632

Abstract

Digital transformation, internal control, and corporate social responsibility (CSR) have become increasingly important in strengthening women's capacity to participate in sustainable industrial development. The cigarette industry in Bojonegoro has an important economic and employment role, including for women who are involved in production, administration, supporting activities, and household-based economic activities. However, women's capacity to contribute to sustainable downstream industrial development may still be constrained by limited access to digital technology, inadequate internal control practices, and CSR programs that have not fully integrated women's empowerment. This study aims to analyze the role of digitalization, internal control, and CSR in strengthening women's capacity to support sustainable downstream development in the cigarette industry in Bojonegoro. The study employs a quantitative research design using a survey approach. Primary data are collected through structured questionnaires distributed to women involved in or associated with the cigarette industry in Bojonegoro. The data are analyzed using descriptive statistics and multiple linear regression to examine the partial and simultaneous effects of digitalization, internal control, and CSR on women's capacity. The findings are expected to demonstrate that digitalization contributes to improving women's access to information, skills, markets, and work processes; effective internal control strengthens participation, accountability, and organizational capacity; and CSR provides social and economic support that enhances women's opportunities for empowerment. The simultaneous integration of these three factors is expected to provide a stronger contribution to women's capacity than relying on a single intervention. The study implies that sustainable downstream industrial development should adopt an inclusive approach that integrates digital capability, effective internal governance, and gender-responsive CSR. The findings are expected to provide practical recommendations for industry, government, and other stakeholders in designing policies and empowerment programs that position women as active contributors to sustainable industrial development.
Pengaruh Implementasi E-Procurement terhadap Transparansi dan Akuntabilitas Pengadaan Alat Kesehatan Rumah Sakit Fendy Aprilian Pamungkas; Farida Yuliaty; Widjajanti Utoyo
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : 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.v4i3.2634

Abstract

Digital transformation in public sector management encourages organizations to implement electronic procurement (e-procurement) systems to improve efficiency, transparency, and accountability in financial management. This study aims to analyze the implementation of e-procurement and examine its effect on transparency and accountability in medical equipment procurement at TK IV 15.07.01 Ternate Hospital. This research employed a quantitative approach with a survey design. Data were collected through questionnaires distributed to 78 respondents involved in the medical equipment procurement process. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through measurement model evaluation, structural model evaluation, and hypothesis testing. The results indicate that the implementation of e-procurement has a positive and significant effect on procurement transparency, with a coefficient of determination (R²) value of 0.758. Furthermore, e-procurement implementation also has a positive and significant effect on procurement accountability, with an R² value of 0.731. These findings demonstrate that electronic procurement systems contribute to improving information openness, administrative efficiency, process traceability, and the quality of financial accountability in medical equipment procurement management. This study implies that optimizing e-procurement implementation requires strengthening information technology infrastructure, improving human resource competencies, and enhancing institutional policies to establish transparent, accountable procurement governance aligned with good governance principles.
Instagram Advertising Value as a Driver of Behavioral Intentions toward Healthy Food Products: The Mediating Role of Customer Experience and Healthy Eating Value Dominic Wong; Juniarty Juniarty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : 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.v4i1.2652

Abstract

This study examines how social media advertising stimuli shape advertising value, customer experience, healthy-eating values, attitude, and behavioral intentions in Indonesia. Grounded in the Stimulus-Organism-Response framework, the model tests 13 hypotheses comprising 18 structural paths. A quantitative cross-sectional online survey collected data through purposive sampling from January to July 2026. Of 455 responses, 400 were analyzed using partial least squares structural equation modeling in SmartPLS 4. The findings support 15 of the 18 paths. Informativeness was the strongest determinant of advertising value, followed by incentives, entertainment, credibility, and perceived personalization, whereas irritation had a negative effect. Advertising value improved customer experience, which enhanced utilitarian and hedonic healthy-eating values, attitude, and consumption intention. Both healthy-eating values strengthened attitude, while attitude increased interaction and consumption intentions. However, customer experience did not predict purchase intention, attitude did not influence purchase intention, and consumption intention did not translate into purchase intention. The respondent profile helps explain this pattern: most participants were young, urban, frequent Instagram users, while promotions attracted the greatest attention and long or non-skippable advertisements created the most irritation. The low explained variance in purchase intention indicates that favorable advertising responses are insufficient to generate transactions. Price, affordability, product availability, trust, perceived risk, and behavioral control may be required to bridge this gap. The study extends advertising-value and S-O-R research by positioning customer experience as a mechanism connecting advertising evaluation with healthy-eating responses. Practically, healthy-food marketers should combine credible information and incentives with transparent prices, accessible purchasing channels, and low-friction conversion mechanisms.

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