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Nomico
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30466318     DOI : https://doi.org/10.62872/apwm7d39
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 239 Documents
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Fiscal Decentralization and Regional Inequality: An Analysis of the Impact of Regional Autonomy on Inclusive Economic Growth Ferizaldi, Ferizaldi
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xnn4ze78

Abstract

This study examines the impact of fiscal decentralization on regional inequality and inclusive economic growth in the context of regional autonomy. Fiscal decentralization is expected to enhance economic performance by allowing local governments to allocate resources more efficiently and respond to regional needs. However, its effectiveness in reducing inequality and promoting inclusive growth remains debatable. This research employs a quantitative approach with an explanatory design using panel data from multiple regions over a specified period. Data are collected from official government and statistical sources and analyzed using panel data regression models to assess the relationships between fiscal decentralization, regional inequality, and inclusive economic growth. The results indicate that fiscal decentralization has a positive and significant effect on inclusive economic growth, suggesting that greater fiscal autonomy supports regional economic development. However, it also has a positive impact on regional inequality, indicating that decentralization may widen disparities among regions. Furthermore, regional inequality is found to have a negative effect on inclusive economic growth, highlighting the importance of equitable development. In conclusion, fiscal decentralization can promote economic growth but does not automatically ensure inclusivity. Effective policy design, strong governance, and balanced fiscal capacity are essential to minimize inequality and achieve sustainable inclusive economic growth.
Sustainable Economy and Green Growth: Strategies for Promoting Environmentally Friendly Economic Development Pudjowati, Juliani; Sesario, Revi; Muthmainnah, Riyadatul
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/62nnq181

Abstract

Sustainable economy and green growth have become essential approaches to addressing the global challenge of balancing economic development with environmental sustainability and social welfare. This study aims to analyze how green growth strategies contribute to sustainable economic development through the integration of environmental, economic, and social dimensions. A qualitative research design with a descriptive-exploratory approach was employed. Data were collected through in-depth interviews, document analysis, and focus group discussions involving policymakers, experts, and stakeholders. The data were analyzed using thematic and content analysis to identify key patterns and relationships among variables. The results indicate that renewable energy development, green innovation, policy instruments, institutional governance, and sustainable natural resource management significantly contribute to environmentally friendly economic growth. These factors support the decoupling of economic growth from environmental degradation while promoting efficiency and long-term stability. The findings also highlight the importance of inclusive policies, such as green job creation and social protection, in ensuring equitable benefits of green growth. In conclusion, green growth is a comprehensive strategy that enables sustainable economic development by aligning economic progress with environmental protection and social inclusion. Effective implementation requires integrated policies, strong institutions, and continuous innovation.
Economic Resilience in the Face of Global Crises: A Study on the Resilience of Modern Economic Systems Lanori, Tamrin
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/53k0z840

Abstract

Economic resilience has become a critical concept in understanding how modern economic systems respond to increasingly complex global crises, including financial instability, pandemics, and geopolitical disruptions. This study aims to analyze how macroeconomic policies, structural characteristics, and institutional quality interact in shaping economic resilience. The research employs a qualitative approach using a literature-based method, with data collected from reputable international journal articles published between 2020 and 2025. Data were analyzed using qualitative content analysis and thematic analysis to identify patterns and relationships among key resilience determinants. The findings reveal that credible fiscal and monetary policies play a fundamental role in stabilizing economies, while economic diversification and complexity enhance adaptive capacity and reduce vulnerability to shocks. Institutional quality strengthens policy effectiveness and coordination, whereas human capital and innovation contribute to transformative resilience by enabling long-term structural change. The discussion highlights that economic resilience is a multidimensional and integrative process, requiring synergy across macro, structural, and institutional dimensions. In conclusion, achieving sustainable economic resilience necessitates a holistic and forward-looking approach that emphasizes adaptability, innovation, and systemic transformation in response to global uncertainties
Complexity-Based Economic Growth: Integrating Productivity, Industrial Structure, and National Competitiveness Zaini, Moh
Nomico Vol. 3 No. 2 (2026): Nomico-March
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/tdabdg04

Abstract

Economic growth is increasingly understood as a complexity-based process that integrates productivity, industrial structure, and national competitiveness within a unified system. This study aims to analyze how complexity-driven economic growth emerges through the interaction of these key dimensions. The research employs a qualitative approach with a descriptive-analytical design using a literature-based method. Data were collected from reputable scholarly journals and international reports and analyzed using content and thematic analysis to identify patterns related to economic complexity, productivity dynamics, and structural transformation. The findings reveal that economic complexity significantly enhances productivity by fostering diversified, interconnected, and knowledge-intensive industrial structures. Structural transformation from low-productivity sectors to advanced manufacturing and services plays a crucial role in increasing total factor productivity and strengthening global competitiveness. In addition, innovation, institutional quality, and industrial linkages are identified as key drivers of sustainable growth. However, challenges such as limited technological capacity, structural rigidity, and policy misalignment remain critical, particularly in developing economies. The discussion highlights the importance of integrated and capability-based industrial strategies to overcome these constraints. In conclusion, complexity-based economic growth provides a comprehensive framework for achieving sustainable and competitive development when supported by innovation, institutional strength, and strategic policy alignment.
Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity Kadua, Nada Cantika Putri
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xnkyeq79

Abstract

The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.
Gig Economy and the Future of Work: Opportunities and Challenges in the Modern Economy Kadua, Nada Cantika Putri
Nomico Vol. 3 No. 3 (2026): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/t18x1d06

Abstract

The rapid expansion of digital platforms has transformed labor market structures and accelerated the rise of the gig economy as a prominent feature of the modern digital economy. Gig work offers flexible, task-based, and platform-mediated employment opportunities that differ substantially from traditional employment arrangements. This study aims to analyze the economic opportunities created by the gig economy, the challenges faced by gig workers, and their implications for the future of work. This study employed a qualitative descriptive method with a descriptive-analytical approach. Data were collected through semi-structured interviews with gig workers, field observations, and documentation of relevant academic and policy sources. The collected data were analyzed using qualitative content analysis, thematic analysis, and comparative interpretation to identify patterns related to flexibility, income opportunity, labor precarity, social protection, and platform governance. The findings show that the gig economy provides major advantages in terms of work flexibility, broader market access, and alternative income generation, making it attractive for youth, women, and workers with limited access to formal employment. However, these opportunities are accompanied by significant challenges, including unstable income, limited social protection, legal ambiguity, algorithmic control, and psychosocial pressure. The discussion indicates that gig work is not merely an innovative labor model but also a site of emerging labor vulnerability in the digital era. In conclusion, the gig economy reshapes the future of work by expanding labor flexibility while simultaneously intensifying the need for adaptive labor regulation and worker protection.
Asset Misappropriation: a Fraud Hexagon Theory Perspective with Integrity as a Moderating Variable in the Public Sector (An Empirical Study of Regional Government Organizations in Jambi Province) Rizqiyah, Wasiatur; Yudi, Yudi; Friyani, ⁠Rita
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y335vd49

Abstract

Fraud has become a critical issue that can threaten accountability and performance in the public sector. One common form of fraud is asset misappropriation, which has the potential to cause significant financial losses to the state. This study aims to examine the effect of the fraud hexagon on asset misappropriation, with integrity as a moderating variable, within Regional Government Organizations (OPD) in the Provincial Government of Jambi. The approach used was quantitative, with data collection techniques through questionnaires distributed to state civil servants. Data analysis was conducted using the Partial Least Square (PLS-SEM) method. The results showed that pressure and opportunity significantly influenced asset misappropriation, while rationalization, capability, arrogance, and collusion did not. These findings indicate that asset misappropriation in the local government sector is more influenced by pressure and opportunity than other factors. Furthermore, integrity was proven to weaken the influence of pressure on asset misappropriation, but was unable to moderate the influence of opportunity, rationalization, capability, arrogance, and collusion. These results confirm that integrity plays a role as a value-based internal control, but cannot replace the function of a strong internal control system. Therefore, efforts to prevent asset misappropriation need to be implemented by strengthening individual integrity and improving the effectiveness of internal control systems and organizational accountability. This research contributes to the development of the fraud hexagon theory in the context of the public sector in Indonesia.
The Influence of Budgeting, Human Resources, and Leadership on Transparency and Accountability in Village Fund Management with Community Participation as a Moderating Variable Susanti, Novriani; Hizazi, Achmad; Mukhzarudfa, Mukhzarudfa; Arum, Enggar Diah Puspa
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/gc8kpy77

Abstract

This research is motivated by the importance of transparency and accountability in Village Fund management as key indicators of village governance success. Although Village Fund allocations have continuously increased, various problems remain in management practices, particularly regarding low transparency and accountability. This study aims to analyze the influence of budgeting, human resources (HRM), and leadership on transparency and accountability in Village Fund management, with community participation as a moderating variable. A quantitative approach with explanatory research design was employed, using primary data collected through structured questionnaires. The analytical technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results show that budgeting, HRM, and leadership have a positive and significant influence on both transparency and accountability. Furthermore, community participation is proven to significantly strengthen these relationships. These findings indicate that good Village Fund governance is not only influenced by internal factors of the village government, but also by the active involvement of the community. Thus, improving the quality of budgeting, HRM capacity, leadership, and community participation are key to achieving optimal transparency and accountability in Village Fund management.
The Role of Internal Audit in Risk Management Implementation in Regional Government Agencies (OPD) of Indragiri Hilir Regency Ria Febrina Febrina, Ria
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/9xmm4t15

Abstract

This study aims to analyze the role of internal audit as a watchdog, consultant, and catalyst in the implementation of risk management in Regional Government Agencies (OPD) of Indragiri Hilir Regency. Risk management is a fundamental activity for any organization that wishes to achieve its strategic goals and objectives. In the context of local government, internal audit plays a strategic role not only as a supervisory body but also as a consulting partner and catalyst for change. The research employs a quantitative approach using Partial Least Square-Structural Equation Modeling (PLS-SEM) with data collected through questionnaires and interviews distributed to government internal auditors across OPD units in Indragiri Hilir Regency. The population consists of all government internal auditors in the regency, with cluster sampling used as the sampling method. The study examines three independent variables watchdog role (X1), consultant role (X2), and catalyst role (X3) and their influence on risk management implementation (Y) as the dependent variable. Findings are expected to contribute to the body of knowledge on public sector risk management and provide practical guidance for policymakers and practitioners involved in local government governance and accountability.

Page 24 of 24 | Total Record : 239

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