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INDONESIA
Jurnal Cinta Nusantara
Published by Cv. Bunda Ratu
ISSN : -     EISSN : 30254469     DOI : 10.63754
Core Subject : Religion, Economy, Humanities, Health, Education,
Religion Humanities Economics, Econometrics & Finance Health Professions Other
CNJ (Cinta Nusantara Jurnal) is published by CV. Bunda Ratu with which is published 4 time in 1 year (September, November, February, May) and manuscripts published in the form of scientific papers related to multidisciplinary science: 1. Scientific research in the field of Education. 2. Scientific Research in the field of Psychology and counseling guidance. 3. Scientific research in the fields of Management, Accounting, Economics and Banking. 4. Scientific research in the field of Health and Medical Sciences. 5. Scientific research in the field of Computers, Information Technology, and software. 6. Scientific research in the field of Communication Science. 7. Theory studies of other multidisciplinary sciences
Arjuna Subject : Umum - Umum
Articles 82 Documents
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ANALISIS ASIMETRI PEMBANGUNAN DAERAH DAN DINAMIKA KEMISKINAN ANTARPROVINSI DI INDONESIA: PENDEKATAN REGRESI DATA PANEL (2021–2025): ANALISIS ASIMETRI PEMBANGUNAN DAERAH DAN DINAMIKA KEMISKINAN ANTARPROVINSI DI INDONESIA: PENDEKATAN REGRESI DATA PANEL (2021–2025) Nurviani Nurviani; Siti Hajar; Purwanto Purwanto; Darliah Darliah; Sayyidah Junaidah Al-Bahri; Lia Mulyani; Nurul Yusuf; Widiana Latifah; Dwi Rahayu Nurmiati
Jurnal Cinta Nusantara Vol. 4 No. 2 (2026): April-Juni, Assessment and Learning Evaluation
Publisher : CV. Bunda Ratu

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Abstract

This study examines the effects of the open unemployment rate (TPT), the human development index (HDI), and regional GDP per capita on the poverty rate across Indonesian provinces during 2021–2025. Using a quantitative explanatory design with a balanced panel dataset covering 38 provinces (190 observations) sourced from Statistics Indonesia (BPS), parameters were estimated using panel data regression with a Fixed Effect Model, selected after Chow and Hausman tests and classical assumption checks. The results show that the open unemployment rate has a positive and significant effect on poverty, while the human development index and GDP per capita have negative and significant effects. Together, the three variables explain 86.5 percent of the variation in poverty across provinces. The human development index emerges as the most elastic determinant, indicating that investment in human capital functions as the primary structural shield against poverty, more so than capital-intensive economic growth. These findings support a policy shift from aggregate, growth-oriented strategies toward inclusive, human-capital-based approaches, along with the revitalization of local labor markets in Indonesia's underdeveloped, frontier, and outermost regions.
ANALYSIS OF RAW MATERIAL COST VARIANCES AS AN INSTRUMENT FOR MANAGEMENT CONTROL AND A DETERMINANT OF FINANCIAL INFORMATION QUALITY Ardiansyah Ardiansyah; Kalsum Lussy; Barus Umarella; Abdulharis Tamalene
Jurnal Cinta Nusantara Vol. 4 No. 2 (2026): April-Juni, Assessment and Learning Evaluation
Publisher : CV. Bunda Ratu

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Abstract

Background: This study aims to identify deviations between actual food cost and standard food cost within the integration of cost accounting and financial accounting, as well as to evaluate their implications for financial reporting quality. Method: This study employed a mixed-methods approach with an explanatory design. Quantitative descriptive analysis was conducted using revenue reports and records of food and packaging material usage over a 30-month period through cost variance analysis. Qualitative data were collected through interviews with internal company personnel regarding raw material control practices. Findings: The results indicate that actual food costs consistently exceeded standard costs, reflecting inefficiencies in raw material management. Cost variances contributed to higher cost of goods sold and lower earnings information quality. Qualitative findings reveal that the main causes of variance include suboptimal supplier selection, fluctuations in raw material quality, inappropriate storage methods, and weak inventory control. Conclusion: The study confirms that effective raw material control is essential for improving operational efficiency and the reliability of financial information. Novelty/Originality: This study highlights that cost variance functions not only as a cost control instrument in cost accounting but also as a determinant of information quality in financial accounting.

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