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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 190 Documents
Industri UMKM dan E-Commerce pada Teknologi di Indonesia Tohonan Rohani Silaban; Muhammad Yasin
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.501

Abstract

This research aims to increase knowledge and insight in the field of industrial economics and aims to analyze industrial competitive strategies in facing technological advances. The research method uses qualitative methods and library research. The data collection technique is to record important information in carrying out data analysis by means of data reduction, data presentation and drawing conclusions to obtain conclusions. The research results show that the MSME and E-Commerce industries are able to survive in competition by using increasingly advanced technology and production will increase. increasing in meeting the needs of society, increasing growth as well as global market demand, although industry can be one of the strategies in the industrial sector that can be developed in the future in an effort to realize Indonesia's economic growth.
Analisis Peranan Audit Internal Dalam Pencegahan Fraud: Literature Review Artikel Terindeks Sinta -, Destian Aryanti; -, Jesisca Octaviani; Natalia Priyantini; -, Resta Puji Astuti Dinah; Rachmat Agus Santoso
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.512

Abstract

Fraud is often committed by certain individuals to gain instant personal profit. The purpose of this research is to prevent fraud in various sectors by involving the role of internal auditing based on existing theories and research, enabling early identification and prevention of fraud. The research method applied in this study is qualitative descriptive method using literature review. Based on the discussion, internal auditors play a potential role in managing risks and ensuring proper governance. Effective internal audits can reduce unhealthy accounting practices that lead to fraud. Effective internal auditing is crucial in the mechanism of good governance.  
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap UMKM Di Kabupaten Malaka Kota Betun Alisia Maria Mendes; Fransina W. Ballo; Maria Indriyani H. Tiwu
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.516

Abstract

This study aims to determine the influence of Financial Literacy and Financial technology on MSMEs in Malaka Regency, Betun City, both partially and simultaneously. This study used a type of Quantitative Descriptive research and this research used an Associative approach. The sample in this study is 47 MSMEs in Betun City. The sampling technique uses the Simple Random Sampling method. The data collection technique in this study used the Questionnaire Dissemination technique with Likert Scale measurement scale. Data analysis techniques in this study use hypothesis tests (t test and F test), and Coefficient of Determination. Data management in this study uses SPSS (Statistical Product and Sevice Solution) software. The results of this study prove that Financial Literacy and Financial technology together have a positive and significant effect on MSMEs in Malaka Regency, Betun City.
Evaluasi Kinerja Pengelolaan Dana Transfer Pusat Ke Daerah Dan Dampaknya Terhadap Pembangunan Daerah Provinsi Kalimantan Tengah Vennus Octolongerens; Alexandra Hukom
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.521

Abstract

This research aims to evaluate the performance of management of transfer funds from the central to regional government and its impact on development in Central Kalimantan Province. The method used is descriptive analysis with a qualitative and quantitative approach to measure effectiveness, efficiency and accountability in managing these funds. The research results show that the management of transfer funds in Central Kalimantan has been implemented quite well, but there are still several obstacles in the aspects of budget absorption and supervision. The impact of transfer fund management on regional development can be seen from improvements in infrastructure, education and health. However, to achieve more optimal results, it is necessary to increase the capacity of local human resources and a more effective monitoring system.
Pemetaan Klaster Industri Kreatif Kuliner Khas Kalteng Di Kota Palangka Raya Dengan Analisis Kluster Hirarki Sebagai Dasar Penyusunan Kebijakan Optimalisasi Kuliner Lokal Wahyu Prasetyo; Alexandra Hukom
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.523

Abstract

This research examines the mapping of creative culinary industry clusters typical of Central Kalimantan in Palangka Raya City using Hierarchical Cluster Analysis. The main objective of this research is to identify clustering patterns of the local creative culinary industry which can be the basis for formulating local culinary optimization policies. By applying Hierarchical Cluster Analysis, this research succeeded in uncovering the characteristics and relationships between creative culinary industry players in Palangka Raya, as well as development potential that can be improved through appropriate policies. It is hoped that the results of this research can provide strategic recommendations for local governments and other stakeholders in designing and implementing policies that support the growth of the creative culinary industry, while promoting the richness of Central Kalimantan's unique culinary delights.
Pemetaan Potensi Ekonomi Wilayah Di Kalimantan Tengah Menggunakan Integrasi Analisis Klaster Hirarki, Shift-Share, Dan Location Quotient Dinamis Herry Kristedy; Alexandra Hukom
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.524

Abstract

This research aims to map the economic potential in the Central Kalimantan region using the integration of three analytical methods, namely Hierarchical Cluster Analysis, Shift-Share, and Dynamic Location Quotient. Through this approach, this research identifies economic sectors that have comparative and competitive advantages at the local level and have the potential for further development. Hierarchical Cluster Analysis is used to group regions based on similar economic characteristics, while Shift-Share Analysis helps in determining sectors that contribute to regional economic growth. Dynamic Location Quotient is applied to assess changes in the comparative advantage of economic sectors over time. It is hoped that the results of this research can become a reference for stakeholders in formulating appropriate regional economic policies to encourage sustainable economic growth in Central Kalimantan.
Pengaruh Transfer Pricing, Pajak Tangguhan Dan Pinjaman Antar Perusahaan Afiliasi Terhadap Tax Avoidance Ivanka Maharani SZ; Agrianti Komalasari; Einde Evana; Kamadie Sumanda Syafiz
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.527

Abstract

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.
Analisis Profiling Pelaku, Motif Pelaku dan Dampak Yang Ditimbulkan Dari Tindakan Gratifikasi Rafael Alun Trisambodo Herlina Yuliyanti; Lissa Rahmawati; Nera Marinda Machdar
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.531

Abstract

Profiling of corrupt perpetrators is done by looking for information such as office or profession, educational level, employment history and criminal background. Because increased tax receipts are not proportionate to the extraction of benefits to the public, it creates mistrust and reluctance to meet tax obligations. It endangers national security in many aspects, such as social, cultural, moral, political, and legal. Literature Review is an in-depth study of a particular topic with a qualitative approach. The purpose of this writing is to discuss and analyze further about the profiling of perpetrators and the massive impact caused by the case of Rafael Alun Trisambodo PNS class III in the General Directorate of Tax Kemenkeu who served as Head of the General Division of Kanwil DJP South Jakarta. His motive for corruption and money laundering was to enrich himself, his family, or anyone else by abusing office. The conclusion of this writing is that efforts to combat corruption are still not optimal as many sides tempt wealth and take advantage of opportunities.
Potensi Pemberdayaan Tanah Wakaf dalam Penyelenggaraan Perumahan Muhammad Mahdi
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.557

Abstract

Housing problems are an issue that always arises, especially in developing countries. The high demand is not proportional to the supply and ability to provide decent housing. In Indonesia there are around 800 thousand new households every year that need decent housing, while the housing backlog is still at 12-15 million. This article discusses the potential utilization of waqf land for housing provision. This article was written based on literature study. The findings in this article are, there is great potential for utilizing waqf land in Indonesia. First, the number of waqf land in Indonesia is spread across 440,512 locations with an area of 57,263.69 hectares. Second, most of the use of waqf land is still consumptive. The presence of the government to make waqf land more productive is very important and highly anticipated.
Strategi Efektif Pengeluaran Pemerintah : Mengoptimalkan Belanja Negara Dan Pembelian Barang Dan Jasa Imelda Eka Maulia; Wahjoe Pangestoeti; Damayanti Simangunsong; Fathur Rahman Ramadhan
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): 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.v2i2.560

Abstract

Government spending is very important for a country's economy and the welfare of all levels of society. In this way, the government must allocate their funds very wisely for the survival of the country and society. Government spending is the result of various types of income, one of which is taxes. But when governments do not have sufficient financial resources, they will resort to forced efforts to take resources from other countries. One of the goals of the government in issuing their budget is to reduce the number of unemployed. The government also poured funds to maintain political stability. In this way the economy will develop with development goals. Moreover, spending to reduce chaos is not cheap. The purpose of using the literature method in this research is so that readers can understand this research on government spending in depth. This research is based on books and several articles circulating on the internet. The result of government spending is the prosperity of the entire society and country. Because with the release of funds from the government, the country's development will be carried out. Government spending will be used for the sustainability of the country and for the prosperity for society.

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