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Journal of Economic Resilience and Sustainable Development
Published by Institute for Advanced Science, Social, and Sustainable Future
ISSN : -     EISSN : 30470064     DOI : https://doi.org/10.61511/ersud.v1i2.2024
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
ERSUD aims to promote research that explores the intersection of economic resilience and sustainable development. The journal seeks to provide a platform for scholarly work that advances understanding of how economies can withstand and adapt to challenges while ensuring sustainable growth. ERSUD is dedicated to publishing studies that offer innovative solutions to enhance economic stability, sustainability, and long-term prosperity. This journal focuses on research that addresses the dynamics of building resilient economies that can sustain growth amidst global challenges such as climate change, economic crises, and social inequalities. It emphasizes studies that provide actionable insights into how economic systems can adapt to and recover from disruptions while maintaining a commitment to sustainable development goals. The focus is on interdisciplinary research that bridges the gap between economic resilience and sustainability. This journal seeks to publish a broad range of scholarly articles, including: 1. Economic Adaptation to Global Crises: Research on strategies and policies that enhance economic resilience in the face of global crises, such as financial downturns, pandemics, and natural disasters. This includes studies on how economies can adapt to and recover from such disruptions while maintaining sustainable growth trajectories. 2. Sustainable Development in Vulnerable Regions: Exploration of sustainable development practices tailored to economically vulnerable regions. This includes research on how these regions can build resilience against environmental and economic shocks through sustainable resource management, social innovation, and inclusive growth strategies. 3. Green Economy and Resilience: Studies focusing on the role of green economy initiatives in fostering economic resilience. This includes the development and implementation of green technologies, circular economy models, and policies that promote sustainability while enhancing economic stability. 4. Socio-Economic Inequality and Resilience: Examination of the relationship between socio-economic inequality and economic resilience. This includes research on how reducing inequality can contribute to more resilient and inclusive economies that are better equipped to handle external shocks. 5. Resilient Infrastructure and Urban Development: Analysis of the development of resilient infrastructure and urban environments that support sustainable economic growth. This includes studies on how urban planning, transportation systems, and smart city initiatives can contribute to economic resilience. 6. Policy Innovations for Resilient Economies: Research on innovative policy frameworks and governance models that enhance economic resilience while promoting sustainable development. This includes studies on the effectiveness of policies designed to mitigate risks and promote long-term economic stability and sustainability.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 24 Documents
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Narrative policy framework analysis and stakeholder analysis on ownership policy in the banking sector for economic resilience Swasana, Rizky Dea Alih; Munandar, Adis Imam; Subiyantoro, Heru
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1340

Abstract

Background: Foreign ownership policy in Indonesian Banking has been regulated by the Government through Law Number 10 of 1998 concerning Banking. Through this law, the opportunity for foreign investors to own banking shares or establish banks in Indonesia is increasingly open. The strong foreign ownership of a bank has the potential to hinder the supervision process of the bank concerned and the practice of good governance, as well as disrupt financial system stability as a whole and threaten the economic resilience of the Indonesian state. Methods: The researcher conducted an analysis by Narrative Policy Framework (NPF) analysis and stakeholder analysis on the Minutes of Meeting on the Process of Amending Law Number 7 of 1992 to Law Number 10 of 1998 concerning Banking. This research is descriptive analytical on data obtained from the results of observations, interviews, documentation, and analysis of research subjects. Findings: The results of the study indicate that the opening of opportunities for foreign ownership in changing laws is a short-term solution provided by the government. Risk analysis has shown that the scale of the risk level of foreign ownership policy up to 99 percent is at the level of medium and high risk. Stakeholder analysis shows that the Government and Parliament are parties that have a large interest and strength in foreign ownership policies in the Indonesian banking sector. Conclusion: The Government and Parliament need to review the banking laws that have been used for 21 years. The findings highlight the need for a more balanced and strategic approach to foreign ownership policies to safeguard Indonesia's financial system stability and economic resilience. Novelty/Originality of this Article: This study contributes to the limited literature on foreign ownership policies in Indonesian banking by employing the NPF to reveal the hidden narratives and political dynamics behind the legislative process. 
The effect of foreign direct investment on economic growth in Indonesia: A case study using secondary data for 1995-2023 Engelica, Heni; Wulansari, Annisa Retno; Muthoharoh, Faridlotun; Azzahra, Fayi Faizah; Istiqomah, Nurul; Cantikasari, Selvia
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1400

Abstract

Background: Foreign Direct Investment (FDI) is one of the key instruments for driving economic growth in most countries, including Indonesia. FDI refers to a type of investment in which foreign entities directly invest capital into an economic entity in the host country. Foreign Direct Investment has become an essential source of external financing for Indonesia and serves as one of the primary funding sources. Therefore, this study aims to comprehensively analyze the impact of FDI on Indonesia’s economic growth over the period 1995–2023. Methods: This study employs a quantitative research approach with multiple linear regression analysis. This model is chosen because it allows for the measurement of the simultaneous influence of multiple independent variables on a single dependent variable, namely economic growth. The study utilizes processed secondary data supplemented with time series data, including Gross Domestic Product (GDP) growth, foreign investment, inflation rate, exchange rate, government expenditure, and poverty levels. Findings: The findings indicate that FDI positively and significantly affects Indonesia’s economic growth. FDI enhances production capacity, increases efficiency, and facilitates technology transfer, contributing to national productivity. Additionally, a stable exchange rate and controlled inflation support economic development. However, the exchange rate negatively affects economic growth, suggesting that fluctuations may hinder investment and economic activities. Meanwhile, inflation is found to have no significant impact on GDP growth, possibly due to economic stability, political events, or government interventions during the study period. Conclusion: Based on the research findings, it can be concluded that FDI plays a significant role in driving economic growth in Indonesia. However, exchange rate fluctuations pose a challenge that should be managed to ensure economic stability. Novelty/Originality of this article: The novelty of this research lies in its comprehensive time-series analysis covering nearly three decades, providing insights into the long-term relationship between FDI and economic growth in Indonesia.
The effect of audit delay, audit fee and audit opinion on auditor switching: Empirical study of energy sector companies on the Indonesia Stock Exchange in 2020-2023 Ningrum, Aisyah Eka; Nuryati, Tutty; Ningrum, Endah Prawesti; Yulaeli, Tri
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1711

Abstract

Background: The energy sector requires large long-term investments for infrastructure and technology development. Therefore, transparency in financial reporting is very important to provide a clear picture of the company's financial performance and prospects for investors. Methods: This study uses a quantitative approach with purposive sampling method. There were 58 companies that met the research criteria and 4 years of observation with a total of 232 samples. Data analysis used descriptive statistical tests, binomial logistic regression tests and hypothesis testing. Findings: The results of this study indicate that audit delay and audit opinion affect auditor switching. In contrast, audit fees show no effect on auditor switching. Conclusion: Audit delay and audit opinion are proven to have an effect on auditor switching in energy sector companies on the IDX, while audit fees do not show a significant effect. These results indicate that the time factor and the quality of the opinion are more considered than the cost in the decision to change auditors. Novelty/Originality of this Article: This study contributes to the limited literature on auditor switching by focusing on the energy sector in Indonesia, which requires long-term investments and transparent financial reporting.
Impact of taxation policy changes on benefits in kind under the harmonization of tax regulations law: Implications for compliance and economic sustainability Shiga, Briliana Aiko; Rosdiana, Haula
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1754

Abstract

Background: In 2021, the Indonesian government enacted the Harmonization of Tax Regulations Law/Harmonisasi Peraturan Perpajakan (HPP Law), which introduced several policy changes in taxation, including the taxation of benefits in kind. Benefits in kind, now subject to Income Tax, may lead to complexity regarding the application of value added tax (VAT) on benefits in kind used for personal consumption and gratuitous gifts. This study aims to analyze the changes in taxation policy on benefits in kind following the implementation of the HPP Law, particularly its impact on personal use and gratuitous gifts of benefits in kind already subject to VAT. Methods: This research employs a qualitative approach, collecting data through field studies involving in-depth interviews and literature reviews. The findings indicate that the policy change increases administrative burdens for companies, risks of tax bracket shifts for employees, and complexities in determining the correct tax objects among benefits in kind, personal use, and gratuitous gifts. Findings: Companies face increased complexity in valuing, reporting, and adjusting payroll systems to include in-kind benefits as taxable income, leading to higher administrative costs and risks of reporting errors. Employees, particularly those in middle to upper-income brackets, may experience higher tax liabilities as in-kind benefits push their taxable income into higher tax brackets, increasing personal tax burdens and affecting Article 21 Income Tax obligations borne by employer. Conclusions: The taxation of benefits in kind under the HPP Law introduces complex regulatory challenges for businesses and employees. Increased compliance costs, administrative burdens, and potential tax rate shifts highlight the need for effective policy implementation strategies. Novelty/Originality of this Article: This study provides a comprehensive analysis of the intersection between Income Tax and VAT under the new taxation of in-kind benefits—an area that remains underexplored in Indonesian tax policy research.
Evaluation of the implementation of the village fund allocation policy Istifazhuddin, Alif Hazmi; Mardiyanta, Antun
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1779

Abstract

Background: The village fund allocation policy was introduced in Indonesia to enhance village financial capacity and autonomy. However, despite the implementation of Law No. 6/2014 on Villages, many villages, including Nguwok Village, still experience constraints in fully utilizing the village fund allocation funds due to regulatory control from the local government. This research aims to evaluate the implementation process of the village fund allocation in Nguwok Village, focusing on the allocation, utilization, and effectiveness of the funds within the framework of fiscal decentralization and village autonomy. Methods: This study employs a qualitative descriptive approach with purposive sampling to select key informants. Data collection methods include observations, document analysis, and in-depth interviews with stakeholders such as the Lamongan Regency Government, Modo Subdistrict Office, and Nguwok Village Administration. Findings: Out of seven effectiveness criteria, only three (range, frequency, and bias) were met, while access, service precision, program compatibility, and accountability remain ineffective. The village fund allocation implementation process is also found to be inefficient, with budgeting reports lacking transparency and not detailing fund expenditures. Conclusions: While the village fund allocation funds significantly contribute to Nguwok Village’s financial capacity, village autonomy remains constrained by local government regulations. Despite smooth intergovernmental coordination and timely fund disbursement, village-level decision-making power is limited, and public participation is insufficient. Additionally, budget transparency issues persist, with incomplete reporting of fund utilization. To fully realize village autonomy, the Nguwok Village government must take a more proactive role in decision-making rather than merely following district-level guidelines. Novelty/Originality of this Article: This study provides a critical evaluation of the limitations of the village fund allocation policy implementation despite the legal framework supporting fiscal decentralization. By highlighting the gap between policy and practice, this research offers practical recommendations for improving village autonomy, community participation, and financial transparency.
The impact of public sector accounting implementation and internal supervision on the performance of government institutions Hidayatulloh, Rian Pratikto; Ernawati, Novi; Putra, Bayu Karunia; Azmi, M. Ulul; Wati, Kurnia
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 2: (August) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i02.2025.2009

Abstract

Background: This study aims to analyze the influence of public sector accounting implementation and internal control on the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. Methods: This research adopts a correlational design with a quantitative approach. The data were gathered through surveys, interviews, and document analysis. The data were analyzed using multiple linear regression, involving two independent variables public sector accounting (X1) and internal control and one dependent variable, namely government agency performance (Y). Findings: Based on the data analysis and discussion, the findings are as follows: Public sector accounting has a significant positive impact on agency performance, as evidenced by a t-test significance value of 0.008 (p < 0.05). Internal control also shows a significant positive effect, with a t-test significance value of 0.000 (p < 0.05). Collectively, public sector accounting and internal control have a significant influence on agency performance, as indicated by an F-test significance value of 0.000 (p < 0.05). Conclusion: The study indicates that public sector accounting and internal control together contribute 35.2% to the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. The remaining 64.8% is attributed to other factors not explored in this research. Novelty/Originality of this article: This study shows that the simultaneous application of public sector accounting and internal control significantly influences the performance of government agencies, particularly in the context of the Ministry of Religious Affairs in regions where research has rarely been conducted.
Integrated halal assurance ecosystem (IHAE): The first step to integrate halal industry’s supply chain with smart halal contract agreement (SHCA) Mahashofia, Dinnaya; Kusumawati, Frisca; Negara, Lingghia Putri Atma
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 2: (August) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i2.2025.2343

Abstract

Background: Indonesia plays a pivotal role in the global halal industry, yet its certification system remains largely administrative and inspection-based, creating gaps in compliance, traceability, and export readiness. This study proposes the Integrated Halal Assurance Ecosystem (IHAE) as a process- and technology-driven framework to ensure continuous halal integrity and enhance global competitiveness. Unlike existing models in Malaysia, the UAE, and Thailand that apply sectoral solutions, IHAE offers an integrated approach across the entire supply chain. Methods: Using a qualitative descriptive method combined with Problem Tree Analysis, SWOT, and PESTLE, this study identifies three key weaknesses in Indonesia’s halal system: the perception of certification as mere administration, the lack of real-time audit and supply chain integration, and the absence of an export readiness framework for halal micro, small, and medium enterprises (MSMEs). Findings: Findings highlight five strategic innovations: Halal Assurance Protocol (HAP), Halal Assurance Network (HAN), Smart Halal Contract Agreement (SHCA), Real-Time Halal Audit Trail System (RT-HATS), and Halal Export Readiness Rating System (HERRS). Conclusion: The proposed framework strengthens compliance, builds transparency, and supports MSME participation in global halal trade. Novelty/Originality of this article: The novelty of this article lies in presenting a comprehensive, technology-enabled assurance ecosystem that shifts Indonesia’s halal system from static certification toward dynamic, integrated, and globally competitive halal governance.
Greenjrah integration: From materialism to maslahah in sharia-compliant green investment among generation z Muslims Irkham, Ahmad; Muna, Salsabila Aizzatul; Mukhlash, Harisalfi Fadhil; Saputri, Pungky Lela
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 2: (August) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i2.2025.2493

Abstract

Background: Research on Islamic sustainable investing often examines religiosity, environmental concern, and financial self-control separately, leaving limited explanation of how value transformation among young Muslims becomes consistent sharia-compliant green investment behaviour and supports economic resilience. This paper develops GREENJRAH, an integrative pathway linking financial hijrah, green hijrah, and spiritual hijrah, within Indonesia’s Generation Z context. Methods: Using a descriptive qualitative, literature-based design, we synthesise interdisciplinary studies in Islamic behavioural finance, maqasid al-shariah and maslahah ethics, and environmental, social, and governance (ESG) investing to build a conceptual framework. Findings: Financial hijrah strengthens planning, budgeting, and sharia screening discipline; green hijrah increases ecological awareness and preference for responsible assets; spiritual hijrah anchors motives in tawhid, khalifah stewardship, and maqasid orientation, reducing short-termism and speculative impulses. Together, these dimensions can generate measurable behaviour change such as stronger intention to invest, greater allocation to sharia-compliant green instruments (e.g., green sukuk), longer holding horizons, and reduced trend-driven trading. These shifts may strengthen household financial buffers and help mobilise youth capital for low-carbon development. Conclusion: GREENJRAH provides guidance for regulators, Islamic financial institutions, and universities to connect youth spirituality with green finance action through literacy programs and product strategies. Novelty/Originality of this article: The study formulates an explicit tri-dimensional hijrah mechanism that integrates financial discipline, ecological responsibility, and maqasid-oriented spirituality to explain sharia-compliant green investment among Indonesian Generation Z Muslims.
Pressures in public sector fraud: Theoretical perspectives and implications for public sector accounting Aiman, Rahmat; Zarkasi, Aisyah
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.3320

Abstract

Background: Fraud in the public sector is often examined through weaknesses in internal controls and opportunities for misconduct. However, such approaches tend to overlook the structural and institutional dimensions of public bureaucracy. This study aims to reconceptualize pressure within the Fraud Triangle by integrating it with General Strain Theory, providing a deeper understanding of fraud dynamics in government organizations. Methods: A qualitative-descriptive approach using a literature review was employed to conceptually analyze pressure as a driver of public sector fraud. Secondary data from scholarly journals, books, and institutional reports were synthesized through thematic-conceptual analysis to develop a theoretical framework linking various forms of pressure to public sector accounting systems. Findings: The study identifies multiple forms of pressure in the public sector—including occupational lifestyle, institutional, structural-career, socio-cultural, and hierarchical pressures—that operate simultaneously, generating systemic strain that constrains individuals’ ability to achieve valued goals through legitimate means. Conclusion: Consequently, fraud may serve as a maladaptive coping mechanism in response to the imbalance between organizational demands and structural capacity. Effective fraud prevention thus requires a shift from detection-focused approaches to proactive strategies that mitigate structural and bureaucratic pressures as primary sources of strain. Novelty/Originality of this article: This study contributes to the public sector accounting literature by framing pressure as a governance instrument that can be managed through accounting system design. Its originality lies in emphasizing structural and institutional pressures as key determinants of fraud and highlighting the proactive role of accounting systems in mitigating systemic strain.
Temporal dynamics of climate finance and emission reduction: Causal evidence from developing economies Japal, Dea Fajria Tatarizqa; Kundariati, Maisuna
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.2598

Abstract

Background: Climate change remains one of the most pressing global challenges, and climate finance has emerged as a central mechanism for supporting emission reduction and adaptation efforts in developing economies. Despite substantial commitments made under the 2021 COP26 framework, empirical evidence on the effectiveness of climate finance in mitigating greenhouse gas (GHG) emissions remains limited. Methods: This study aims to evaluate the short-run causal impact of climate finance on GHG emissions using a Regression Discontinuity in Time (RDiT) approach, with 2021 (the year of COP26) serving as the policy cutoff. The analysis employs cross-country data incorporating control variables such as gross domestic product (GDP) per capita, population, urbanization, energy use, and renewable energy consumption to isolate the independent effect of climate finance. Findings: The findings reveal that the post-COP26 period is associated with a negative but statistically insignificant change in GHG emissions, indicating that while international financial mobilization has initiated a decarbonization trajectory, its immediate effects remain modest. The results align with theoretical expectations of policy lag and absorptive capacity, suggesting that climate finance operates through gradual structural adjustments rather than abrupt reductions. Conclusion: The study concludes that the influence of climate finance is directionally consistent with emission mitigation but requires sufficient time, institutional maturity, and project implementation to materialize fully. Novelty/Originality of this article: The originality of this research lies in applying a time-based quasi-experimental design to evaluate the global effect of climate finance, offering early empirical insights into how international financial commitments translate into climate outcomes.

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