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Contact Name
Olyvia Rosalia
Contact Email
nawalaedu@gmail.com
Phone
+6281374694015
Journal Mail Official
nawalaedu@gmail.com
Editorial Address
Jl. Raya Yamin No.88 Desa/Kelurahan Telanaipura, kec.Telanaipura, Kota Jambi, Jambi Kode Pos : 36122
Location
Kota jambi,
Jambi
INDONESIA
Nomico
ISSN : -     EISSN : 30466318     DOI : https://doi.org/10.62872/apwm7d39
Core Subject : Economy,
The journal publishes original articles on current issues and trends occurring internationally in accounting, financial accounting, public sector accounting, auditing, economics, economics education, development economics, economic statistics, monetary economics, international economics, microeconomics, macroeconomics, econometrics, public economics, economic sociology.
Articles 212 Documents
The Influence of Population Size, Economic Growth, and Regional Minimum Wage on the Unemployment Rate in the Regencies and Cities of Bakorwil 1 Madiun Handri Dona; Sri Hartono; Wijianto
Nomico Vol. 1 No. 7 (2024): Nomico-August
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ns44ac92

Abstract

A resident is someone who has lived in a country for a long time. The problem that often occurs in a country is about unemployment. Unemployment is a problem that has not yet been resolved. The role of the government is urgently needed in reducing the unemployment rate. Population numbers that are not resolved properly can cause economic development goals to not be achieved. Economic success is seen from improving economic growth and decreasing inequality in a region. This study aims to examine the effect of Population Number, Economic Growth and Regional Minimum Wage on Unemployment Levels in the Regency/City of the Bakorwil 1 Madiun Region. This study uses quantitative methods. , where the required data is obtained from BPS. The results showed that the Independent Variable Population (X1) had no partial and significant effect on the unemployment rate, economic growth (X2) had a partial and significant effect on the unemployment rate, and the regional minimum wage (X3) had no partial and significant effect on the unemployment rate. the unemployment rate in the Regency/City of the Bakorwil 1 Madiun Region.  
The Influence of Sustainability-Driven Budgeting on Operational Efficiency and Competitive Advantage Eko Wiji Pamungkas; Dini Fitriani
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/929f1p47

Abstract

Global pressure for sustainable business practices has encouraged firms to integrate sustainability principles into their budgeting systems as part of strategic management. Sustainability-driven budgeting is increasingly viewed not merely as a compliance mechanism, but as a potential driver of operational efficiency and competitive advantage. This study aims to examine the effect of sustainability-driven budgeting on operational efficiency and competitive advantage, as well as to test the mediating role of operational efficiency in this relationship. A quantitative explanatory survey design was employed. Data were collected from 210 managerial respondents directly involved in budgeting and strategic decision-making processes and analyzed using Partial Least Squares Structural Equation Modeling. The results reveal that sustainability-driven budgeting has a positive and significant effect on operational efficiency. Operational efficiency, in turn, significantly influences competitive advantage. Mediation analysis confirms that operational efficiency partially mediates the relationship between sustainability-driven budgeting and competitive advantage. These findings indicate that sustainability-oriented budgeting practices can generate strategic value by enhancing internal efficiency while strengthening firms’ long-term competitive positioning. This study contributes to the literature on business sustainability by highlighting budgeting as a core managerial mechanism and offers practical insights for managers in designing performance-oriented and sustainability-based budgeting policies.
The Influence of Food Quality, Service Quality, and Service Recovery on Consumer Satisfaction at Geprek Assalam 99 Plaosan Magetan Afif Sultoni; Sri Hartono; Wijianto
Nomico Vol. 1 No. 10 (2024): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/5jvj7778

Abstract

The business world has quite a variety of problems, especially in terms of the quality of what is marketed by business actors, for that researchers conduct in-depth research in terms of consumer satisfaction. This study took the object of Assalam 99 Plaosan Magetan geprek consumers. The method used in this study is a quantitative method using multiple linear regression analysis, with hypothesis testing and assisted by determination analysis and instrument testing in the form of validity and reliability. This research uses primary data with a tool in the form of a questionnaire which is distributed directly to related objects in this scientific research. Research shows that food quality has a significant effect on consumer satisfaction. Service quality has a significant effect on customer satisfaction. Service recovery has a significant effect on customer satisfaction.
The Effect Of Tax Amnesty Policy, Exemption Of Transfer Fees, Tax Socialization, And Service Quality On Motor Vehicle Taxpayer Compliance In Madiun Regency Taufiq Shiqdi Huda; Wijianto; Sri Hartono
Nomico Vol. 1 No. 8 (2024): Nomico - September
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/x9pgd077

Abstract

The government always strives to carry out national development in all fields. The goal of national development is to create a just and prosperous society. In this effort the community is expected to be able to participate voluntarily through taxes, because to support these efforts the Government requires large costs. Every year the Government tries to maximize tax revenues to finance state expenditures because, the higher the tax revenue, the higher the state's ability to finance national development. Efforts to increase potential sources of income are by encouraging public enthusiasm in fulfilling their obligations as taxpayers so that they can foster awareness and compliance in paying taxes. One of them is the East Java Provincial Government launching a Policy or Program to increase regional income while growing awareness and compliance in paying taxes. Given the arrears in East Java 1.9 million taxpayers while in Madiun District 35,388 taxpayers who are in arrears. The purpose of this study was to examine the effect of tax whitening policies, exemption from transfer fees, tax socialization and service quality on motor vehicle taxpayer compliance in Madiun Regency, either partially or simultaneously. This study uses respondents, namely taxpayers who are registered in the SAMSAT of Madiun Regency for the period 2020. The sampling technique in this study is incidental sampling using the formula for calculating the amount of Slovin. The results showed that simultaneously (simultaneously) the policy of tax whitening, exemption from transfer fees, tax socialization and service quality had an effect on the compliance of motorized vehicle taxpayers. While partially the tax whitening policy has a significant positive effect on motor vehicle taxpayer compliance, the exemption of transfer fees has a significant negative effect on motor vehicle taxpayer compliance, tax socialization has a significant positive effect on motor vehicle taxpayer compliance and service quality has a significant positive effect on mandatory compliance. vehicle tax.
Risk Based Accounting in Realizing Reliable Financial Governance Tharienna Dhesta Kusuma Dewi; Farkhatun Zaidah; Al Putri Oktavia
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/gb9fkt30

Abstract

Reliable financial governance is a fundamental prerequisite for organizational accountability and sustainability. However, conventional accounting practices that emphasize historical reporting and formal compliance have shown limitations in addressing the growing complexity of financial, operational, and compliance risks in modern governance. This study aims to analyze the concept of Risk Based Accounting and its role in realizing reliable financial governance. The study employs a qualitative normative–conceptual approach through a literature review of accounting standards, financial governance principles, risk management frameworks, and reputable academic sources. The analysis examines the conceptual relationship between risk, accounting practices, and reliable financial governance. The findings indicate that Risk Based Accounting reorients accounting from retrospective, compliance-based reporting toward a preventive and forward-looking risk-based approach. Integrating risk into accounting practices enhances the quality of financial information, strengthens substantive transparency, and supports more accountable financial decision-making and oversight. This study concludes that Risk Based Accounting constitutes a strategic instrument for strengthening reliable financial governance, provided that it is supported by a clear conceptual framework and consistent normative harmonization.
Industrial Relations Policy through Human Development and Talent Management during Tourism Occupancy Decline in Bali on Employee Well-Being Desak Komang Febrianita; Budi Santoso
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pmww5f07

Abstract

The decline in occupancy within Bali’s tourism industry has created significant pressure on organizations to adapt their industrial relations policies alongside human development and talent management (HD&TM) strategies in order to sustain employee well-being. Fluctuations in tourist arrivals not only affect company revenues, but also influence employment stability, work intensity, and psychological security among hospitality workers. According to the International Labour Organization, periods of economic uncertainty in tourism-dependent regions often lead to increased job insecurity and deteriorating working conditions if not managed through inclusive industrial relations frameworks. This study aims to analyze how the integration of industrial relations policies with HD&TM practices influences employee well-being in the Bali tourism sector. Industrial relations that emphasize fairness, transparency, and employee participation play a crucial role in maintaining trust between management and workers, particularly during periods of organizational restructuring. When such policies are aligned with structured human development initiatives such as continuous training, career planning, and talent retention programs organizations are better positioned to safeguard employee engagement and psychological well-being. The findings indicate that fair, transparent, and participatory industrial relations supported by systematic HD&TM practices enhance employee engagement, loyalty, and overall well-being, while simultaneously reducing turnover intention. This is consistent with Gallup’s (2023) report, which highlights that employees who perceive their organization as supportive of development and fair treatment are significantly more likely to demonstrate higher commitment and lower intention to leave. Therefore, the integration of industrial relations and HD&TM strategies is not merely a compliance mechanism, but a strategic approach to sustaining workforce resilience and organizational performance in Bali’s tourism industry.
The Potential of the Green Token Economy in Promoting Sustainable Investment in Indonesia Kamaludin
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/32h4d654

Abstract

The transition toward sustainable development has intensified the demand for innovative green financing instruments capable of mobilizing investment while ensuring transparency and accountability. In this context, the green token economy has emerged as a digital finance innovation enabled by blockchain technology, offering new opportunities for sustainable investment. This study examines the potential of the green token economy in promoting sustainable investment in Indonesia through a qualitative descriptive–analytical approach with a normative–policy perspective. The analysis is based on regulatory documents, policy frameworks, and academic literature on sustainable finance, blockchain, and digital assets. The findings indicate that green tokens possess significant potential to enhance inclusivity, traceability, and efficiency in financing renewable energy and environmentally sustainable projects. By tokenizing green assets, this model enables broader investor participation and improves transparency in the allocation and monitoring of funds. However, the study also reveals substantial normative and policy challenges, including regulatory fragmentation, legal uncertainty, risks of greenwashing, and insufficient investor protection mechanisms. These constraints limit the institutional legitimacy and scalability of green tokens within Indonesia’s financial system. The study concludes that the green token economy can contribute meaningfully to sustainable investment only if supported by an integrated and adaptive regulatory framework. Aligning digital asset regulation with sustainable finance principles and environmental governance is essential to ensure that green tokens function as credible instruments for long-term sustainable development rather than speculative digital assets.
The Failure of Subsidy Policies In Conditions of Information Asymmetry : Theoretical and Empirical Analysis Ferizaldi Ferizaldi
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mmjcpd33

Abstract

Subsidy policy is an instrument of state intervention aimed at improving welfare distribution and correcting market failures. However, its effectiveness often does not align with its formulated normative objectives. This study aims to analyze the failure of subsidy policy by positioning information asymmetry as a key structural determinant influencing policy design, implementation, and outcomes. The research approach uses a theoretical-analytical qualitative method, combining studies of public economic theory, information asymmetry theory, and institutional perspectives, as well as a critical analysis of empirical findings from various policy documents and previous studies. The analysis shows that information asymmetry between the government, subsidy recipients, and intermediary actors results in inaccurate targeting, incentive distortion, and systemic opportunistic behavior. The gap between the normative design of the policy and the reality of empirical implementation is exacerbated by limited administrative capacity, institutional fragmentation, and weak public information systems. These conditions not only reduce the effectiveness of subsidy policy but also create a significant fiscal burden and hamper the sustainability of public policy. This study emphasizes the importance of reformulating subsidy policy through strengthening governance, integrating information systems, and shifting the paradigm towards recipient-based subsidies. The integration of theoretical and empirical analysis provides a more realistic conceptual basis for the formulation of adaptive, accountable, and sustainable subsidy policies.
Financial technology-based management and finance integration strategy to realize organizational sustainability Elly Yuniar Nitawati; Nurul Iman; Indah Noviandari
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8zhrtr64

Abstract

This study aims to critically analyze the strategy of integrating financial technology-based management and finance in realizing organizational sustainability. Digital system integration is often perceived as a rational solution to fragmented organizational management, but empirical practice shows that integration does not always result in substantive strategic alignment. This study uses a qualitative approach with a theoretical-analytical qualitative design to explore the dynamics of integration, the quality of decision-making, organizational governance, and their implications for sustainability. Data were collected through in-depth interviews with strategic organizational actors, non-participatory observation, and document analysis, then analyzed using thematic and conceptual approaches. The results show that financial technology-based integration can improve operational efficiency, information transparency, and decision-making speed, but also has the potential to create an illusion of integration when focused solely on technical aspects. The dominance of financial logic, decision centralization, and systemic dependency emerge as consequences that narrow strategic flexibility. From a sustainability perspective, technological integration strengthens short-term operational resilience, but does not necessarily drive long-term strategic transformation. This study emphasizes that organizational sustainability requires a reflective, participatory, and balanced integration approach between efficiency, control, and adaptability, so that technology functions as a strategic enabler, not the ultimate goal of organizational management.  
The Digital Circular Economy: Technological Innovation Strategies for Production and Concumption Efficiency Gusti Lanang Putu Tantra; Ngurah Wisnu Murthi
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pf035s83

Abstract

The increasing environmental and resource pressures associated with linear economic models have intensified interest in the circular economy as a pathway toward sustainable production and consumption. At the same time, rapid advances in digital technologies have transformed how economic systems operate, creating new opportunities to enhance efficiency through data-driven coordination and optimization. This study examines the digital circular economy as an integrated framework in which technological innovation strategies support both production and consumption efficiency. Using a qualitative descriptive–analytical approach with a conceptual–strategic perspective, the study analyzes academic literature, policy documents, and strategic reports on circular economy and digital innovation. The findings indicate that digital technologies play a critical role in enabling system-level efficiency by improving process optimization, reducing waste, enhancing transparency, and reshaping consumption behavior through digital platforms and feedback mechanisms. However, the study also finds that the transformative potential of the digital circular economy depends on the strategic integration of technology with circular principles, organizational practices, and governance frameworks. The research concludes that the digital circular economy offers a viable pathway toward sustainable efficiency only when digital innovation is aligned with systemic circular objectives rather than applied as isolated technological solutions