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Jurnal Ekonomi dan Pembangunan Indonesia
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313414     EISSN : 30313406     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Misi dari Jurnal Ekonomi dan Pembangunan Indonesia adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 234 Documents
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Tipologi Klassen Dua Tingkat dalam Pemetaan Ketimpangan Regional dan Potensi Sektoral Provinsi Tertinggal di Indonesia Debby Nindya Istiandari; Lailatul Musyarofah
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2537

Abstract

Regional economic development in Indonesia during the 2024–2025 transition period faces spatial growth polarization and fiscal autonomy challenges. This study aims to map national macro-level regional disparities while deconstructing the internal sectoral potential of a relatively underdeveloped province. A descriptive quantitative approach was applied using a Two-Stage Klassen Typology Analysis, utilizing Gross Regional Domestic Product (GRDP) data at Constant Market Prices for 2024–2025 from Statistics Indonesia. The first-stage macro analysis reveals that among 38 provinces, the distribution is categorized into 5 provinces in Quadrant I, 7 in Quadrant II, 16 in Quadrant III, and 10 in Quadrant IV, where West Nusa Tenggara is identified as relatively underdeveloped. The second-stage analysis critically detects seven potential sectors clustering in Sectoral Quadrant III, including Manufacturing Industry, Construction, and Accommodation-Food Service Activities. These sectors reflect hidden engines of growth accelerating progressively despite their limited absolute contributions. The study recommends that local governments implement a sectoral-targeted push policy by optimizing local budget allocations and investment facilitation on these potential sectors to accelerate regional convergence.
Pengaruh Gaya Hidup, Pemahaman Akuntansi, dan Selfcontrol terhadap Pengelolaan Keuangan Mahasiswa Ayu Lestari; Ika Nur Azmi; Haryono Haryono
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2546

Abstract

Lifestyle trends among university students, driven by the rapid growth of social media and the increasing ease of digital transactions, have become an important concern in student financial management. This study aims to analyze the influence of lifestyle, accounting literacy, and self-control on the financial management of Accounting students at Universitas Tanjungpura. This study employed a quantitative method with a causal associative approach. The sample consisted of 116 Accounting students selected using purposive sampling. Data were collected through a structured questionnaire and analyzed using IBM SPSS Statistics 27. The findings indicate that lifestyle has no significant effect on students’ financial management. In contrast, accounting literacy and self-control have positive and statistically significant effects on financial management. Simultaneously, lifestyle, accounting literacy, and self-control significantly affect students’ financial management, with an Adjusted R² value of 65.2%, indicating that the three variables explain 65.2% of the variance in students’ financial management, while the remaining 34.8% is explained by other factors outside the research model. These findings demonstrate that students’ financial management is influenced more strongly by accounting literacy and self-control than by lifestyle. Therefore, strengthening accounting literacy and self-control may support better financial management among university students.
Pengaruh Sales Growth, Capital Intensity, dan Firm Size terhadap Tax Avoidance Risky Oktaviane Indriani; Donny Indradi
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2556

Abstract

This study aims to obtain empirical evidence regarding the effect of sales growth, capital intensity, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The research methodology employs a quantitative associative approach utilizing secondary data derived from officially published annual financial reports on the IDX platform. Sample selection was executed through a purposive sampling technique based on specific predetermined criteria, yielding a sample of 6 energy companies that met all conditions with a total of 30 firm-year observations. Data processing and statistical analysis were conducted using panel data regression technique assisted by Eviews 13 software, wherein the Random Effect Model (REM) was determined as the best estimation model based on model selection tests (Chow Test, Hausman Test, and Lagrange Multiplier Test) alongside classical assumption tests. The simultaneous test results demonstrate that sales growth, capital intensity, and firm size collectively exert a statistically significant effect on tax avoidance as measured by the Cash Effective Tax Rate (CETR). Partially, the sales growth variable is proven to have a statistically significant and positive effect on tax avoidance tendency, indicating that higher sales expansion drives management to optimize tax planning for corporate net profit efficiency. Conversely, capital intensity and firm size partially do not exhibit any significant effect on tax avoidance in the analyzed energy sector firms. These empirical findings provide valuable insights and practical recommendations for tax authorities in formulating policy frameworks and monitoring tax compliance risks.
Analysis of Abnormal Returns on Sharia Stocks Following the Enactment of Law No. 20 of 2025 on the Criminal Procedure Code: An Event Study on the JII Syifa Rohmah; Arifti Nauvalia; Khoirul Attiq
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 2 (2026): Mei: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i2.2580

Abstract

Law Number 20 of 2025 constitutes an important legal and political development that could shape investor expectations and influence stock-market behavior. This research examines the response of Indonesia’s Islamic equity market to the enactment of the law, with particular attention to issuers included in the Jakarta Islamic Index (JII). The study evaluates abnormal returns and determines whether average abnormal returns changed significantly between the periods before and after the enactment. A quantitative event-study approach was employed using an eleven-trading-day observation window, covering five trading days before the event through five trading days afterward (t-5 to t+5). The sample was obtained through purposive sampling, using secondary data comprising daily share prices and relevant market-index observations. Abnormal returns were estimated and the data were examined through the Shapiro–Wilk normality test, followed by the Wilcoxon Signed-Rank Test or Paired Sample t-Test according to the distributional characteristics. The results indicate that the enactment did not generate a statistically significant overall response among JII constituents. The comparison of average abnormal returns before and after the event also produced no significant difference. Thus, the enactment appears to have had insufficient information content to create a measurable short-term response in Islamic shares traded within the JII.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak Konten Kreator dalam Ekosistem Ekonomi Kreatif Digital Baiq Dinda Puspita Ayu; Rizka Luluh Prasmawati
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2604

Abstract

The growth of the digital creative economy has created new income opportunities for content creators through various digital platforms, while also presenting challenges in fulfilling tax obligations, particularly in terms of tax understanding, the use of digital tax services, and perceptions of tax sanctions. This study aims to examine the effects of digital tax literacy, digital tax service quality, and perceived tax sanctions on the tax compliance of content creators in the digital creative economy. A quantitative approach with an explanatory research design was employed. The sample consisted of 200 content creators who earned income from digital activities and were selected using purposive sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that digital tax literacy has a positive and significant effect on tax compliance, with a path coefficient of 0.342 and a p-value of 0.015. Digital tax service quality also has a positive and significant effect, with a coefficient of 0.287 and a p-value of 0.002, while perceived tax sanctions have a positive and significant effect, with a coefficient of 0.251 and a p-value of 0.008. Digital tax literacy has the strongest effect among the three predictors. The findings imply that improving digital tax education, strengthening technology-based tax services, and applying clear and consistent tax sanctions are important strategies for enhancing tax compliance among content creators.
Analisis Pelaksanaan Kewajiban Perpajakan Pajak Penghasilan Pasal 23 pada PT Angkasa Pura SuportBandara Sam Ratulangi Manado Muhammad Ghifary Alief Saputra Umadji; Ivonne Helena Putong; Treesje Lusje Runtuwene
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2552

Abstract

This study evaluates the implementation of Income Tax (PPh) Article 23 obligations at PT Angkasa Pura Support, Sam Ratulangi Airport Manado, for the November–December 2025 tax period. Employing a descriptive qualitative approach with data collected via interviews, observations, and documentation within the Treasury and Collections units, the findings reveal that the calculation and withholding of PPh Article 23 on service transactions were accurately executed at the 2% rate, adhering to PMK No. 141/PMK.03/2015. Furthermore, reporting through the unified e-Bupot platform was submitted punctually in compliance with PMK No. 9/PMK.03/2018. However, the tax remittance for December 2025 was delayed by nine days due to technical issues in the e-Billing system, posing a risk of administrative interest penalties under the Harmonization of Tax Regulations Law (UU HPP). The study concludes that tax compliance relies not only on precise calculations and reporting, but also on the reliability of digital payment systems and proactive payment scheduling by the company.
Evaluasi Manajemen Pajak atas PPh Pasal 25 untuk Meminimalisir Risiko Lebih Bayar: Studi pada CV SKS Apriawati Lehige; Stevie Kaligis; Johanes H. Tene
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2565

Abstract

This research evaluates the tax management of Income Tax (PPh) Article 25 installments at CV. SKS during the 2025 Tax Year, aiming to minimize the risk of tax overpayment caused by declining turnover. PPh Article 25 is calculated based on the previous year’s tax liability, which may not reflect current business conditions, particularly when turnover decreases significantly. Without adjustment, excessive installments may result in tax overpayments that affect company liquidity and flexibility, although the excess can be compensated or refunded. In 2025, CV. SKS experienced turnover fluctuations and, with assistance from SHC Manado Tax Consultant Office, evaluated its tax obligations and applied for a reduction in PPh Article 25 installments. Although the first application was rejected, a re-evaluation using updated projections resulted in approval of the second application. The findings demonstrate that this tax management effectively aligned tax obligations with actual business conditions and minimized the risk of overpayment. Following approval of the second application, total PPh Article 25 installment payments were controlled at Rp169,493,144, while the 2025 Annual Tax Return reported an underpaid PPh of only Rp369,617, down significantly from Rp8,238,570 in 2024. Thus, the strategy effectively supported cash flow and minimized overpayment risk without violating applicable tax regulations.
Transformasi UMKM Kuliner dan Kerajinan dengan Machine Learning: Meningkatkan Akurasi Prediksi Permintaan Produk di Provinsi NTB Hanifah Muthiah; Mulyadin Mulyadin; Fani Fitriani
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2578

Abstract

The Industry 5.0 revolution influences business effectiveness by prioritizing digital transformation to unlock significant growth opportunities for MSMEs in Indonesia's culinary and handicraft sectors—which play a vital role in the national economy—particularly through the optimization of production and sales processes. A major challenge facing these MSMEs is product demand uncertainty. This study aims to improve demand prediction accuracy to enhance customer service and minimize inefficiencies associated with overstocking and understocking (which lead to lost sales opportunities). It explores the implementation of machine learning—specifically Support Vector Regression (SVR)—to predict product demand and boost MSME efficiency and competitiveness in a highly competitive digital era, analyzing key factors influencing business success. The dataset comprises 10 MSMEs, 20 MSME-product series, and 480 observations spanning January 2024 to December 2025. The model incorporates sales lags, moving averages, seasonal events, the rainy season, unit prices, and a 12-month cyclical component. The SVR model yielded an MAE of 19.54 units, an RMSE of 35.67 units, and a MAPE of 5.92%. While the model outperformed the seasonal-naive approach (MAPE 6.35%), it did not surpass the naive lag-1 method (MAPE 5.07%). However, the inclusion of external factors reduced the MAPE from 6.57% to 5.92% compared to an SVR model without such factors. These prediction results can serve as a foundation for production and inventory planning, with future developments intended to incorporate more dynamic pricing variables and comprehensive market factors.
Pengaruh Integrasi Informasi Akuntansi, Ketepatan Waktu Informasi, dan Kesiapan Organisasi terhadap Kualitas Pengambilan Keputusan Manajerial pada Organisasi Pemerintah Daerah Vivi Oktari; Sofyan Ashari Nur
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2597

Abstract

This study aims to examine the effect of accounting information integration, information timeliness, and organizational readiness on the quality of managerial decision-making in local government organizations. A quantitative approach was employed, with data collected through questionnaires distributed to respondents involved in organizational management and decision-making processes. The data were analyzed using multiple linear regression with partial and simultaneous tests. The results indicate that accounting information integration has a positive and significant effect on the quality of managerial decision-making. Organizational readiness also has a positive and significant effect, while information timeliness does not have a significant effect. Simultaneously, the three variables have a significant effect on the quality of managerial decision-making, with the model explaining 55.8% of the variation in decision quality. These findings indicate that the quality of managerial decision-making in local government organizations is influenced not only by the availability of information, but also by the integration of information and the organization’s readiness to utilize it effectively.
Urgensi Sertifikat Produk Halal: Bentuk Kepatuhan Hukum, Jaminan Kepercayaan Kosumen dan Daya Saing UMKM Provinsi Lampung Indonesia Estelee Elora Akbar; Afif Arrosyid; Lutfi Hery Rahmawan; Suratman Suratman; Fauzan Akhmadi
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2627

Abstract

This research aims to examine the importance of halal certification for food MSME products in Lampung Province, specifically regarding legal compliance, consumer trust assurance, and MSME competitiveness. A qualitative research method was employed, with data collected through field observations and document analysis. Research subjects were purposively selected from MSMEs that had either obtained halal certification or were currently in the application process. Secondary data were gathered from official government documents, legislation, and relevant academic articles. The researchers utilized thematic analysis to identify patterns in the field findings and categorized them into three main themes: forms of legal compliance, consumer trust assurance, and MSME competitiveness. Data validity was reinforced by cross-referencing various sources to ensure the reliability and consistency of the information obtained. The study found that the importance of halal certification for food MSME products in Lampung Province lies in its role as a form of legal compliance—aligning with Law Number 33 of 2014 concerning Halal Product Assurance and Government Regulation Number 42 of 2024, which mandate that all products circulated and sold in Indonesia possess halal certification, thereby providing a legal basis that guarantees clarity regarding the halal status of the products. The necessity of halal certification enhances consumer trust, particularly among Muslim consumers. Furthermore, halal certification serves as a competitive asset for food MSMEs; the certification elevates a product's value by guaranteeing its status amidst the fierce competition within the MSME sector.

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