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INDONESIA
Jurnal Ekonomi dan Pembangunan Indonesia
ISSN : 30313414     EISSN : 30313406     DOI : 10.61132
Core Subject : Economy,
Misi dari Jurnal Ekonomi dan Pembangunan Indonesia adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Akuntansi
Articles 234 Documents
Efektivitas Sistem Ekonomi Islam dalam Mengatasi Ketimpangan Ekonomi dan Pengangguran di indonesia Ella Amelia; Ansharullah Ansharullah; Fara Umaynah; Nur'Anisa
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.v4i3.2649

Abstract

Economic growth does not necessarily ensure that the benefits of development are distributed evenly across society. Income inequality and limited employment opportunities indicate that certain groups still lack adequate access to economic opportunities. This study examines how Islamic economics can serve as an empowerment framework to expand economic access while reducing inequality and unemployment in Indonesia. The study employs a qualitative approach based on a literature review of academic books, scholarly articles, institutional reports, and previous studies concerning zakat, productive waqf, Islamic finance, and economic empowerment. The collected literature was analyzed descriptively by examining its content and classifying the findings according to the respective contributions of each instrument. The findings indicate that the strength of Islamic economics lies not only in its distributive function but also in its capacity to transform social resources into support for productive economic activities. Zakat can be utilized to foster the economic independence of its beneficiaries, while waqf can be developed into productive assets that generate sustainable benefits. Meanwhile, Islamic finance can provide access to funding for business actors who remain inadequately served by conventional financial services. However, the effectiveness of these instruments is still constrained by limited financial literacy, managerial capacity, governance issues, and weak integration among the various instruments. Therefore, the development of Islamic economics needs to be embedded within an integrated empowerment ecosystem so that its contribution to equitable welfare and the creation of employment opportunities can become more tangible.
Pengaruh Kompetensi, Sistem Pengendalian Internal, dan Moralitas Aparat terhadap Kecendrungan Kecurangan dalam Pengelolaan Keuangan Desa dengan Praktik Akuntabilitas sebagai Variabel Mediasi : Studi pada Pemerintah Desa di Kabupaten Pasaman Silva Radianta; Halkadri Fitra
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.v4i3.2674

Abstract

This study aims to analyze the effects of apparatus competence, internal control systems, and apparatus morality on the tendency of fraud in village financial management and to examine the role of accountability practices as a mediating variable. The study was conducted in village governments in Pasaman Regency, West Sumatra. This research employed a quantitative approach using a survey method. The study population consisted of 496 village officials from 62 villages in Pasaman Regency, with a sample of 221 respondents selected using purposive sampling. Data were collected through questionnaires and documentation and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results show that apparatus competence, internal control systems, and apparatus morality have a negative and significant effect on the tendency of fraud in village financial management. These three variables also have a positive and significant effect on accountability practices. Furthermore, accountability practices have a negative and significant effect on the tendency of fraud. The mediation analysis shows that accountability practices partially mediate the effects of apparatus competence, internal control systems, and apparatus morality on the tendency of fraud. These findings indicate that improvements in apparatus competence, strengthening of internal control systems, and enhancement of apparatus morality, accompanied by sound accountability practices, are associated with a lower tendency of fraud in village financial management.
Determinan Economic Value Added (EVA) Periode 2021-2025: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Fransiska Nyala; Novita Novita
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 4 (2026): November : 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.v4i4.2695

Abstract

This empirical investigation evaluates the individual and combined effects of financial leverage, equity proportion, and firm size on Economic Value Added (EVA) across manufacturing entities listed on the Indonesia Stock Exchange (IDX) during 2021–2025. EVA was selected over conventional accounting metrics because it accounts for the explicit opportunity cost of all capital sources, providing a superior measure of genuine economic value creation. Through purposive sampling, 20 eligible manufacturing firms were selected, forming a balanced panel dataset of 100 firm-year observations. Hypotheses were tested using multiple linear regression analysis after fulfilling diagnostic tests for normality, multicollinearity, and heteroskedasticity. The empirical output demonstrates that financial leverage (proxied by debt-to-equity ratio) significantly decreases EVA. Conversely, share proportion and firm size show positive and statistically significant contributions toward driving higher EVA. Jointly, the three predictor variables explain 82.2% of the variance in EVA, while the remaining proportion is influenced by factors outside the empirical model. These findings imply that excessive debt utilization beyond the optimal capital structure erodes corporate value creation, whereas strong equity foundations and expanded operational scales are vital for generating sustainable economic value.
Persepsi Masyarakat terhadap Infrastruktur Pariwisata dan Prioritas Pembangunan di Kabupaten Banyuwangi Chandra Murti Dewi Widowati Hermajiwandini; Dio Bimo Saputro; Jaka Sanjaya
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 4 (2026): November : 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.v4i4.2756

Abstract

This study investigates how residents of Banyuwangi Regency, a National Tourism Strategic Area in East Java, Indonesia, perceive the supply and quality of tourism-supporting infrastructure and which development issues they regard as most pressing for tourism and the creative economy. A cross-sectional survey was conducted through structured face-to-face interviews with 250 respondents selected by multistage random sampling, ten from each of the regency's 25 sub-districts. The responses were analysed descriptively through percentage distributions and comparisons across facility types and sub-districts. Places of worship, eating places and shopping venues were the best-rated facilities, with roughly 58 to 69 per cent of respondents judging them adequate. Transportation and facilities for people with disabilities were rated least favourably; only 11.36 per cent of respondents considered disability-related facilities adequate, while 38.41 per cent described them as limited. Provision was also spatially uneven, with Tegaldlimo, Kabat and Pesanggaran scoring consistently high and Songgon, Sempu and Singojuruh lagging behind. Road access and transport emerged as the foremost tourism concern, whereas human-resource development and mentoring, followed by access to capital, dominated the creative-economy agenda. The findings imply that infrastructure investment should be geographically targeted and inclusive by design.