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Hendri Mauliansyah
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Jalan Bahagia No.17 C, Dusun Lampoh Lubhouk, Desa Punge Blang Cut, Kecamatan Jaya Baru Kota Banda Aceh, Provinsi Aceh, Indonesia
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Global Research in Economics and Advanced Theory
Published by GABUNGAN RISET EDUKASI DAN EKSPLORASI TEORI
ISSN : -     EISSN : 31233449     DOI : -
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences Other
GREAT (Global Research in Economics and Advanced Theory) (ISSN-E 3123-3449) adalah jurnal internasional yang menggunakan sistem peer review ganda dan terbuka, yang menerima artikel penelitian berkualitas tinggi, asli, dan didukung secara teoritis di bidang ekonomi. Hal ini mencakup, namun tidak terbatas pada, studi di bidang manajemen, akuntansi, akuntansi Islam, keuangan, strategi bisnis, kewirausahaan, dan bidang lain yang terkait dengan pengembangan ekonomi dan bisnis. Jurnal GREAT diterbitkan oleh Gabungan Riset Edukasi dan Eksplorasi Teori. Jurnal ini menerbitkan berbagai karya akademik, termasuk artikel penelitian, makalah konseptual, laporan studi kasus, ulasan, dan pembahasan tentang isu-isu kontemporer dalam ekonomi dan bisnis (lihat Tujuan dan Ruang Lingkup & Etika dan Pelanggaran). Artikel dalam jurnal ini diterbitkan empat kali setahun (empat edisi per tahun), pada bulan Februari, Mei, Agustus, dan November. Manfaat bagi Penulis: Kami juga menyediakan berbagai manfaat bagi penulis, seperti akses gratis ke PDF yang diterbitkan, kebijakan hak cipta akses terbuka, dan visibilitas internasional yang luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 55 Documents
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Bahasa Inggris Rola Manjaleni; Cut Intan Amalia; Dian Anita
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.120

Abstract

Village fund management is a critical mechanism in Indonesia's decentralized governance framework, especially following the enactment of Law No. 6 of 2014 on Villages, which mandated substantial annual budget transfers directly to village governments. This study analyzes the financial management practices of Cipedes Village, Paseh Sub-district, Bandung Regency, through the lens of four core financial governance principles: transparency, accountability, participatory governance, and budget discipline. Using a qualitative descriptive approach based on in-depth interviews with village officials and document analysis, the study finds that Cipedes Village has implemented a systematic financial management system supported by the Siskeudes (Village Financial System) application, public information dissemination through deliberative forums and physical banners, and multi-tiered supervisory mechanisms. However, challenges persist—including low digital literacy among residents, delayed fund disbursement, dependence on BUMDes (Village-Owned Enterprise) revenue as bridge funding, and insufficient contingency planning for unforeseeable events. The study concludes with policy recommendations to improve village financial governance through digital education, inclusive forum scheduling, and greater alignment between village-level realities and higher-level government policies.
THE POLITICAL ECONOMY BEHIND ENERGY SUBSIDY POLICY: IMPLICATIONS FOR INFLATION IN INDONESIA Hendri Bin Muhammad Nur
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.122

Abstract

Energy subsidy policy remains a central component of Indonesia’s economic governance due to its significant implications for inflation, fiscal sustainability, and social welfare. While previous studies have predominantly examined either the economic consequences of energy subsidies or the political challenges associated with subsidy reform, limited attention has been given to the interaction between these dimensions within a comprehensive political economy framework. This study aims to analyze how energy subsidy policies influence inflation in Indonesia and to examine the political, fiscal, and social factors that shape subsidy-related decision-making. Employing a qualitative research design, the study utilizes document analysis of government reports, budget documents, publications from Statistics Indonesia (BPS), reports from international organizations, and relevant academic literature. The data were analyzed using thematic content analysis to identify patterns linking energy subsidies, inflation dynamics, fiscal conditions, and political incentives. The findings indicate that energy subsidies contribute to short-term price stability by reducing energy-related production and transportation costs, thereby moderating inflationary pressures. However, prolonged reliance on subsidies generates fiscal burdens, distorts market incentives, and increases vulnerability to external energy price shocks. The analysis further reveals that subsidy policies are strongly influenced by political considerations, including electoral incentives, public expectations, and concerns regarding social stability, which often constrain reform efforts. Although subsidy reforms tend to trigger short-term inflationary effects, they can enhance fiscal sustainability, improve resource allocation efficiency, and support long-term economic resilience when accompanied by appropriate social protection measures. This study contributes to the literature by offering an integrated political economy perspective that connects economic, political, social, and environmental dimensions of energy subsidy policy. The findings suggest that sustainable inflation management requires a balanced policy framework that combines fiscal discipline, targeted social assistance, and long-term energy transition strategies to promote both macroeconomic stability and inclusive development.
DIGITAL PAYMENTS AND MSMES' FINANCIAL PROFILES FOR BANK FINANCING Hendri Mauliansyah; Abdul Aziz; Rusnaidi
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.126

Abstract

Although the adoption of digital payment systems among Indonesian Micro, Small, and Medium Enterprises (MSMEs) has grown rapidly, access to formal bank financing remains relatively limited. Previous studies have primarily examined the direct effects of digital payments on business performance or financial inclusion, while the mechanism through which digital transactions improve financing access has received limited empirical attention. This study aims to examine the mediating role of MSMEs' Financial Profile in the relationship between digital payment adoption and access to bank financing. A quantitative explanatory research design was employed using data collected from 100 MSMEs in Aceh Province, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital payments have a positive and significant effect on MSMEs' Financial Profile (β = 0.512, p < 0.001), while MSMEs' Financial Profile positively influences access to bank financing (β = 0.487, p = 0.001). Furthermore, MSMEs' Financial Profile partially mediates the relationship between digital payments and bank financing access (β = 0.249, p < 0.001; VAF = 53.8%). These findings suggest that the contribution of digital payments to financing accessibility is primarily realized through the development of credible and verifiable financial information. This study contributes to the literature by conceptualizing MSMEs' Financial Profile as an empirically measurable mediating construct and proposing the Digital Financial Signaling Mechanism, which explains how digital transaction footprints are transformed into bankable financial information that supports credit assessment. The findings provide practical implications for banks, policymakers, and fintech providers in developing transaction-based alternative credit scoring models to expand financial inclusion for MSMEs.
DIGITAL LENDING, HOUSEHOLD DEBT, AND FINANCIAL VULNERABILITY EVIDENCE FROM INDONESIA Zikrillah; Luthfiar Ramiady; Mukhtaruddin
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.128

Abstract

Digital lending has rapidly expanded financial inclusion in Indonesia while simultaneously raising concerns over rising household indebtedness and financial vulnerability. Despite growing empirical attention, existing studies primarily examine individual borrowers and rarely distinguish between licensed fintech lending and illegal online lending, leaving the household as the fundamental economic decision-making unit largely unexplored. This study develops a dual-channel model of digital lending-induced household financial vulnerability by integrating behavioral and structural perspectives within a unified analytical framework. Using a cross-sectional household survey complemented by secondary data from the Financial Services Authority (OJK) and Statistics Indonesia (BPS), the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) with mediation, moderation, and robustness analyses to examine the relationships among digital lending exposure, household debt structure, behavioral propensity, digital financial literacy, and financial vulnerability. The proposed framework distinguishes between legal and illegal digital lending while incorporating household-level behavioral and institutional mechanisms that have received limited attention in previous research. The empirical findings are expected to clarify whether digital lending exposure increases household financial vulnerability through both behavioral and structural pathways, whether digital financial literacy exerts a nonlinear moderating effect, and whether illegal digital lending generates significantly greater financial vulnerability than licensed fintech lending. The study contributes to the household debt literature by extending multidimensional financial vulnerability theory to a fintech-dominated emerging economy and provides policy implications for strengthening macroprudential surveillance through household-level debt monitoring and differentiated regulatory interventions targeting both legal and illegal digital lending markets.
ANALYSIS OF THE BUDGET SURPLUS (SiLPA) IN THE ACEH REVENUE AND EXPENDITURE BUDGET Agustina; Azlina; Mirnawati; Lisnawati; Yudiansyah Shaleh
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.134

Abstract

A form of accountability from the regional government for all implementation of programs and activities is by producing a calculation of the Regional Revenue and Expenditure Budget (APBD). Remaining Budget Estimates (SiLPA) is part of financing receipts to cover a deficit or to utilize a surplus. This research aims to determine SiLPA and the aspects that cause SiLPA. This research uses secondary data, namely documents obtained from the Directorate General of Financial Balance (DJPK) in the form of the Aceh Revenue and Expenditure Budget (APBA). The analytical method used is quantitative descriptive analysis. The results of the research show that there is a Remaining Budget Calculation (SiLPA) in the APBA during the 2018-2025 period with numbers that fluctuate. A large SiLPA value indicates low commitment and professionalism of public implementing officials. The largest SiLPA value in 2020 was IDR 3,969,617,354,782 followed by 2021, namely IDR 3,933,680,612,390. The lowest SiLPA value can be seen in 2024 at IDR 530,262,155,634 followed by 2021 at IDR 990,987,381,464. If we look at the growth of SiLPA, the largest growth will be in 2025 with a growth rate of 160% or almost 3 times greater than the previous year, namely 2024. Meanwhile, the smallest SiLPA growth will be in 2022 with a growth rate of -67% smaller than the previous year, namely 2021. The aspect that caused SiLPA to occur in Aceh during the 2018-2025 period was due to the excess of Regional Original Income (PAD) which exceeded the target. PAD that exceeds this target comes from regional taxes, the results of separated regional wealth management and other legitimate sources.

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