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Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE)
Published by Yayasan Nuraini Ibrahim Mandiri
ISSN : -     EISSN : 30326036     DOI : https://doi.org/10.59407/jdedte.v1i2
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
ournal of Development Economics and Digitalization, Tourism Economics (JDEDTE) is a national journal for scientific research: Development Economics, Economic and Digitalization, Monetary and Fiscal Policy, Economic and Public Policy, Environment and Natural resource, Industrial Organization, Regional and Urban Economics, Big Data Economy, Tourism and Hospitality Development , Sharia Compliant Tourism, Human Resource Management in Tourism, Sustainability Tourism, Tourist Behaviour, Marketing-Tourism, Economic Development, Technological Change, and Growth Industrial and Energy Policy, Economic Policy, Financial Economics and Banking, International Trade and Monetary Economics, Finance and Financial Markets, Environmental Economics, Public and Business Economics, Public administration of tourism development, safety and security in tourism,
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 106 Documents
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ASSESSING THE EFFECT OF DIVIDEND POLICY ON CORPORATE VALUE IN THE ASEAN FINANCIAL SECTOR Behzodjon Hazratov; Nono Supriatna; Ikin Solikin
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3617

Abstract

This study examines the effect of dividend policy operationalized through the dividend payout ratio (DPR), dividend per share (DPS), and dividend yield (DY) on corporate value among banks operating in Indonesia, Malaysia, and Singapore over the period 2020 to 2024. Using a quantitative approach based on secondary financial data from 370 firm-year observations, simple linear regression analysis was employed. The empirical results indicate that dividend policy, as measured by a composite index, does not exert a statistically significant effect on corporate value (F = 0.244; Sig. = 0.621; R² = 0.001). These findings suggest that corporate value in ASEAN banking institutions is determined by a broader set of factors beyond dividend distribution alone, including regulatory capital constraints, profitability, and macroeconomic conditions. The results are theoretically consistent with the Dividend Irrelevance Theory proposed by Modigliani and Miller (1961) and are corroborated by the stringent capital adequacy frameworks mandated by Basel III. This study contributes to the growing body of comparative financial research on ASEAN banking markets and recommends that future research incorporate additional firm-level and institutional determinants to achieve a more comprehensive model of dividend behavior in regulated financial sectors.
THE INFLUENCE OF COMPANY LEVEL ON AUDIT QUALITY IN INDONESIA'S LISTED BANKING COMPANIES Kamola Ashirova; Memen Kustiawan; Imas Nurani Islami; Gulnora Bekimbetova
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3634

Abstract

This study analyzes the influence of firm-level factors, as proxied by technology investment, on audit quality based on auditor decisions (in Big Four versus Non-Big Four companies), for banking companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Based on agency theory, signaling theory, and the resource-based view (RBV), banks with higher organizational levels tend to hire reputable external auditors to minimize information asymmetry and convey financial reliability to stakeholders. Using a quantitative approach with purposive sampling, data was obtained from 60 companies for annual observations, which were then analyzed using binary logistic regression. The results show that the average technology investment (in natural logarithm) is 25.3963, with a standard deviation of 2.053, reflecting substantial variation across banks. Approximately 60% of cases involve Big Four auditors. The binary logistic regression results indicate a statistically significant and positive relationship between firm-level technology investment and audit quality (Wald = 5.571, p = 0.018, Exp(B) = 1.417), although the model explains a modest proportion of variance (Nagelkerke R² = 0.135), suggesting that additional predictors may further improve explanatory power in future research.
THE IMPACT OF CASH HOLDING ON FIRM VALUE (CASE STUDY ON NON-FINANCIAL COMPANIES IN THE ASEAN CAPITAL MARKET) Ra’no Shamsiddinova; Mimin Widaningsih; Elis Mediawati
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3641

Abstract

The aim of this research is to investigate the role of cash holdings in providing financial flexibility, supporting operations, and capturing investment opportunities within the ASEAN capital market. The research sample consists of 216 companies selected using purposive sampling based on specific criteria determined by the researcher. The sample includes 82 companies from Indonesia, 93 companies from Malaysia, and 41 companies from Singapore. The observation period covers three years, from 2022 to 2024, in order to capture recent financial conditions and firm performance. This study uses a quantitative research approach with simple linear regression analysis to test the proposed hypothesis. In this research, cash holding acts as the independent variable, while firm value is the dependent variable. The regression analysis is conducted using statistical software to obtain accurate estimation results. The findings show that cash holding has a positive and significant effect on firm value, indicating that companies with higher levels of cash holding tend to have higher firm value because cash provides financial flexibility and helps companies manage financial risks and investment opportunities. However, this study has several limitations, including the use of only one independent variable and a sample limited to non-financial companies in the ASEAN capital market. Therefore, future research is recommended to include additional variables and expand the research scope to obtain more comprehensive results.
FINANCIAL STATEMENT FRAUD DETECTION USING THE BENEISH M-SCORE AND ITS IMPLICATIONS FOR FIRM VALUE: A NARRATIVE LITERATURE REVIEW Shukurulloxon Mutalibov; Elis Mediawati; Mimin Widaningsih
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3650

Abstract

Financial statement fraud remains a major concern for investors, regulators, and researchers because it reduces the reliability of financial reporting and can lead to significant economic losses. Among the various approaches developed to detect such fraud, the Beneish M-Score has become one of the most widely used tools due to its practicality and reliance on publicly available financial data. This study reviews the existing literature on the use of the Beneish M-Score in detecting financial statement fraud and examines the implications of such fraud for firm value. Using a narrative literature review approach, this article synthesizes prior theoretical and empirical studies related to fraud detection, earnings manipulation, and market responses to fraudulent financial reporting. The review shows that the Beneish M-Score is a useful initial screening tool for identifying potential earnings manipulation, although its effectiveness varies across countries, industries, and regulatory environments. The literature also indicates that financial statement fraud generally has a negative effect on firm value through declining investor confidence, falling stock prices, reputational damage, and higher costs of capital. Overall, this study highlights the importance of early fraud detection and emphasizes that the Beneish M-Score can provide meaningful insights when used alongside other analytical approaches and supported by strong corporate governance. Keywords: financial statement fraud; Beneish M-Score; firm value; earnings manipulation; narrative literature review
SYSTEMATIC LITERATURE REVIEW: THE EFFECT OF AUDIT OPINION AND PROFITABILITY ON FIRM VALUE Sri Widiyati; Netty Herawaty; Achmad Hizazi
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3799

Abstract

This systematic literature review examines the influence of Audit Opinion and Profitability on Firm Value, motivated by the necessity of enhancing market performance amid changing economic conditions. Utilizing the Systematic Literature Review (SLR) method, this study analyzed 16 open-access journal articles published between 2020 and 2025, sourced from Google Scholar using the keywords “audit opinion and profitability”. The synthesized findings reveal that the inconsistency in prior research is structurally driven by specific contextual and methodological boundaries. (1) The impact of an Audit Opinion on Firm Value is highly sensitive to industry classification; standard unqualified opinions serve as a baseline necessity for general sectors but are heavily discounted in sustainability-driven indices, while its direct effect is further diluted when firm size is factored in methodologically. (2) The relationship between Profitability and Firm Value is structurally shaped by geographic market maturity and internal risk controls. While frontier markets heavily rely on net earnings as a primary investment compass, modern investors in emerging markets evaluate profits contextually and penalize high earnings if paired with poor corporate governance or a lack of corporate social responsibility (CSR). (3) When tested collectively, Audit Opinion and Profitability provide a high-integrity, comprehensive information mapping that effectively dictates firm value by minimizing information asymmetry. Overall, this review concludes that firm value is a multidimensional construct, causing investors to evaluate both financial performance and information credibility simultaneously before making investment decisions.
ANALISIS PERAMALAN PENJUALAN TELUR ASIN MENGGUNAKAN METODE SIMPLE MOVING AVERAGE SEBAGAI DASAR PERENCANAAN PRODUKSI PADA UMKM WAHYU SAPUTRA Sari Wiyanti; Diana Nur Safitri; Eka Shania Fitri; Rina Nurli Hidayah; Elza Nabila Az Zahra
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 3 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i3.4161

Abstract

Fluktuasi permintaan menyebabkan UMKM sering mengalami kesulitan dalam menentukan jumlah produksi yang optimal. Penelitian ini bertujuan menganalisis peramalan penjualan telur asin pada UMKM Wahyu Saputra menggunakan metode Simple Moving Average (SMA) sebagai dasar perencanaan produksi. Penelitian menggunakan pendekatan kuantitatif dan kualitatif. Data penjualan Januari–Desember 2025 dianalisis menggunakan metode Moving Average tiga periode (MA-3), sedangkan akurasi dievaluasi menggunakan Mean Absolute Deviation (MAD), Mean Squared Error (MSE), dan Mean Absolute Percentage Error (MAPE). Hasil penelitian menunjukkan prediksi penjualan Januari 2026 sebesar 1.555 butir, dengan nilai MAD 152,41, MSE 32.025,51, dan MAPE 10,73%, sehingga metode SMA memiliki tingkat akurasi yang baik. Penelitian ini memberikan kontribusi praktis bagi UMKM dalam menerapkan metode forecasting sederhana sebagai dasar perencanaan produksi dan pengendalian persediaan sehingga dapat meminimalkan risiko kelebihan maupun kekurangan stok.
PELANGGARAN ETIKA PROFESI KONSULTAN IT PEMERINTAH: ANALISIS KETERLIBATAN FINANSIAL DAN INDEPENDEN Rizki Amanda Putra Oktorian; Miftahuz Zahra; Sipra Kariolin Br. Tarigan; Novita Fitri Wulandari; Munawaroh; Refina Enda Mariska
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 3 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i3.3913

Abstract

Penelitian ini membahas pelanggaran etika profesi konsultan teknologi informasi (IT) pemerintah dalam kasus dugaan korupsi pengadaan Chromebook di Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi pada periode 2020–2024. Fokus penelitian terletak pada keterlibatan finansial dan independensi konsultan IT dalam proses pengadaan teknologi pemerintah. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus melalui analisis literatur, berita terpercaya, jurnal ilmiah, dan dokumen terkait. Hasil penelitian menunjukkan adanya indikasi pelanggaran etika profesi berupa ketidakindependenan konsultan IT dalam memberikan rekomendasi teknis, yang dipengaruhi oleh konflik kepentingan dan hubungan finansial dengan vendor tertentu. Kondisi tersebut menyebabkan pengondisian spesifikasi teknis, menurunkan objektivitas pengambilan keputusan, serta berdampak pada efektivitas program digitalisasi pendidikan dan kepercayaan publik terhadap tata kelola pemerintahan digital. Per Februari 2026, kasus ini telah memasuki tahap penyidikan oleh Kejaksaan Agung dengan penetapan lima tersangka, termasuk mantan menteri dan pejabat Kemdikbudristek. Penelitian ini juga menemukan adanya kesenjangan antara teori etika profesi dan praktik pengadaan pemerintah di lapangan. Oleh karena itu, diperlukan penguatan regulasi, transparansi, pengawasan, serta penerapan kode etik secara konsisten untuk menjaga independensi konsultan IT dalam pengadaan teknologi pemerintah.
DEVELOPING AN ADAPTIVE DIGITAL FINANCE CAPABILITY FRAMEWORK FOR THE ARTIFICIAL INTELLIGENCE ERA: A NARRATIVE LITERATURE REVIEW AND THEORETICAL SYNTHESIS Berlianna Dewi Setiawan; Maria Yovita R.Pandin; Amiartuti Kusmaningtyas
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 3 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i3.4061

Abstract

The rapid advancement of Artificial Intelligence (AI) has accelerated the transformation of digital finance, requiring organizations to develop adaptive capabilities that extend beyond technology adoption. However, existing studies provide fragmented theoretical explanations by examining dimensions in isolation. This study aims to develop an Adaptive Digital Finance Capability Framework through a Narrative Literature Review (NLR) and Theoretical Synthesis. *To systematically filter secondary data from peer-reviewed literature indexed in Scopus, Web of Science, IEEE Xplore, and ScienceDirect (2020–2025), a transparent literature selection process was implemented using modified PRISMA guidelines.* The selected papers were evaluated using thematic content analysis and coding techniques. The results reveal that adaptive digital finance capability is structurally formed by six strategic dimensions: AI Readiness, Digital Financial Literacy, Digital Trust, Digital Governance, Financial Resilience, and Dynamic Capability. By shifting the analytical lens from technology adoption toward higher-order adaptive organizational capability, this study provides an integrated conceptual framework. This framework offers practical guidance for organizations and policymakers navigating AI-driven financial disruption to achieve a sustainable competitive advantage.  
THE EFFECT OF SERVICE EXCELLENCE ON CUSTOMER SATISFACTION AT LOMBOK VAGANZA HOTEL & CONVENTION, MATARAM CITY, INDONESIA Halus Mandala; Muhammad Ridla Ridla; Dyah Estu Larasati Dyah Estu Larasati
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 3 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i3.4098

Abstract

This study aims to examine the effect of service excellence on customer satisfaction at Lombok Vaganza Hotel & Convention, Mataram City, Indonesia. A quantitative approach employing a descriptive research design was adopted. The study population comprised all guests who stayed at Lombok Vaganza Hotel & Convention between July 2024 and June 2025, totaling 4,457 individuals. The sample size was determined using the Slovin formula, resulting in 98 respondents. A combination of stratified sampling and incidental sampling techniques was employed to select the respondents. Data were collected through questionnaires, observations, and documentation and subsequently analyzed using simple linear regression with IBM SPSS Statistics version 25. The findings indicate that service excellence has a positive and statistically significant effect on customer satisfaction. This is evidenced by a regression coefficient of 0.287 with a significance level of 0.000 (p < 0.05), indicating that improvements in service excellence are associated with higher levels of customer satisfaction. Furthermore, the coefficient of determination (R²) of 0.136 indicates that service excellence explains 13.6% of the variance in customer satisfaction, while the remaining 86.4% is attributable to other factors beyond the scope of the research model. These findings suggest that service excellence is an important determinant of customer satisfaction, although additional factors also contribute to customers' overall evaluations. Practically, the results imply that hotel management should continuously improve service quality while simultaneously enhancing other aspects of the guest experience to achieve higher levels of customer satisfaction and strengthen the hotel's competitiveness.
PENGARUH BANTUAN SOSIAL PROGRAM KELUARGA HARAPAN (PKH) TERHADAP KETAHANAN EKONOMI RUMAH TANGGA DI DESA PONE KECAMATAN LIMBOTO BARAT Refayanti Mamonto; Abdul Latif; Supandi Rahman
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 3 (2026): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i3.4264

Abstract

Program Keluarga Harapan (PKH) merupakan salah satu bentuk perlindungan sosial pemerintah melalui skema bantuan sosial bersyarat (Conditional Cash Transfer) yang bertujuan meningkatkan kesejahteraan keluarga miskin dan rentan. Meskipun telah diimplementasikan secara luas, efektivitas PKH dalam memperkuat ketahanan ekonomi rumah tangga masih menunjukkan hasil yang beragam pada berbagai penelitian. Oleh karena itu, penelitian ini bertujuan menganalisis pengaruh Program Keluarga Harapan terhadap ketahanan ekonomi rumah tangga di Desa Pone, Kecamatan Limboto Barat, Kabupaten Gorontalo. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian adalah seluruh Keluarga Penerima Manfaat (KPM) PKH di Desa Pone sebanyak 127 keluarga. Sampel penelitian ditentukan menggunakan rumus Slovin dengan tingkat kesalahan 5% sehingga diperoleh 100 responden yang dipilih melalui teknik simple random sampling. Pengumpulan data dilakukan menggunakan kuesioner yang telah memenuhi uji validitas dan reliabilitas. Analisis data dilakukan menggunakan regresi linear sederhana dengan bantuan IBM SPSS Statistics melalui uji validitas, reliabilitas, normalitas, linearitas, koefisien determinasi, dan uji t. Hasil penelitian menunjukkan bahwa Program Keluarga Harapan tidak berpengaruh signifikan terhadap ketahanan ekonomi rumah tangga. Hal ini ditunjukkan oleh nilai signifikansi sebesar 0,211 (>0,05) dengan koefisien regresi sebesar -0,153, sehingga hipotesis penelitian ditolak. Nilai koefisien determinasi (R² = 0,016) menunjukkan bahwa Program Keluarga Harapan hanya mampu menjelaskan 1,6% variasi ketahanan ekonomi rumah tangga, sedangkan 98,4% dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini mengindikasikan bahwa PKH lebih berperan dalam menjaga pemenuhan kebutuhan dasar rumah tangga dibandingkan meningkatkan ketahanan ekonomi secara berkelanjutan. Oleh karena itu, diperlukan integrasi antara program bantuan sosial dengan program pemberdayaan ekonomi agar tujuan peningkatan kesejahteraan masyarakat dapat tercapai secara lebih optimal.

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