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INDONESIA
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30260221     DOI : Zenodo
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INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration.
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Articles 565 Documents
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THE EFFECT OF FIRM SIZE ON INCOME SMOOTHING WITH FINANCIAL LEVERAGE AND GOOD CORPORATE GOVERNANCE AS MODERATORS Odilio Agung Meta Putra; Dewa Gede Wirama
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

Income smoothing is a managerial practice aimed at stabilizing reported earnings across periods. This study analyzes the effect of firm size on income smoothing with financial leverage and good corporate governance (GCG) as moderating variables in non‑financial companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Secondary data were obtained from annual financial statements published on the official IDX website. Income smoothing is measured using the Eckel Index; firm size by the natural logarithm of total assets; financial leverage by the debt‑to‑asset ratio (DAR); and GCG by the proportion of independent commissioners. Samples were selected using Slovin’s formula and stratified random sampling, yielding 272 firms. Data were analyzed using logistic regression with moderation (Moderated Regression Analysis/MRA). The results show that firm size has a positive effect on income smoothing; financial leverage does not moderate the relationship between firm size and income smoothing; whereas GCG moderates (weakens) the effect of firm size on income smoothing.
COMMUNITY WELFARE AND POVERTY IN REGENCIES/CITIES OF BALI PROVINCE FROM THE PERSPECTIVE OF THE CAPABILITY APPROACH Ni Putu Reza Yunita Putri; I Gusti Agung Ayu Apsari Anandari
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

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This study aims to analyze the factors influencing community welfare and poverty at the regency/city level in Bali Province using the Capability Approach perspective. The Capability Approach, developed by Amartya Sen, views welfare not only in terms of economic aspects but also through individuals’ capabilities in accessing education, health, and economic opportunities. This research employs secondary panel data from all regencies/cities in Bali during the 2020–2024 period, with key variables including access to education, unemployment rate, minimum wage, and access to healthcare. Data analysis is conducted using panel data regression to examine the effects of these variables on poverty and community welfare, measured through average per capita expenditure and the percentage of the poor population. The findings reveal that improved access to education and healthcare significantly reduces poverty levels and enhances community welfare. Conversely, unemployment has a positive effect on poverty, indicating that higher unemployment rates increase the number of poor people. The minimum wage is also found to play an important role in improving welfare and reducing poverty, although its effect is relatively smaller compared to education and healthcare access. The implications of this research suggest that local governments need to improve equitable access and quality of education and healthcare across regions, accompanied by policies that promote job creation and fair minimum wage setting.
TRANSPARENCY IN GOVERNMENT PROCUREMENT ACCOUNTING AND ITS IMPACT ON ANTI-CORRUPTION EFFORTS Shella Gilby Sapulette; Alend Talla; Franco Benony Limba
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

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Abstract

This study examines the role of transparency in government procurement accounting and its implications for strengthening anti-corruption efforts. Using a literature review approach, the research explores various scholarly works, reports, and empirical studies that highlight how transparent procurement practices serve as a fundamental mechanism in minimizing opportunities for corruption, enhancing accountability, and promoting trust in public institutions. The findings indicate that the implementation of transparency in procurement accounting is not only limited to the disclosure of financial information but also involves the standardization of procedures, the establishment of monitoring systems, and the integration of digital platforms that allow greater access to procurement data. Furthermore, transparency has been shown to foster competition among suppliers, reduce collusion, and improve the efficiency of resource allocation in the public sector. However, challenges remain in the form of bureaucratic resistance, regulatory inconsistencies, and limited capacity in monitoring mechanisms. This study concludes that transparency in government procurement accounting is a critical pillar in anti-corruption strategies, and its success depends on comprehensive institutional commitment, public participation, and continuous reform in governance practices.
THE RELATIONSHIP BETWEEN PUBLIC SECTOR INTERNAL CONTROLS AND FRAUD PREVENTION Alend Talla; Shella Gilby Sapulette; Franco Benony Limba
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
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Abstract

This study examines the relationship between public sector internal controls and fraud prevention by employing a literature review method. Internal control systems serve as an essential mechanism to safeguard public resources, ensure accountability, and uphold transparency in government financial management. A well-structured internal control framework, which includes preventive, detective, and corrective mechanisms, plays a critical role in mitigating fraud risks by reducing opportunities for misconduct. Through a comprehensive analysis of previous studies, this research highlights that effective internal controls such as segregation of duties, monitoring, risk assessment, and ethical leadership significantly contribute to the reduction of fraudulent practices in the public sector. Furthermore, the findings suggest that the success of fraud prevention efforts is not solely determined by formal control mechanisms, but also by the integrity, competence, and commitment of public officials in enforcing these controls. The study concludes that strengthening internal control systems in the public sector is vital for enhancing good governance and preventing corruption.
GOVERNMENT POLICIES IN DRIVING LOCAL AND NATIONAL ECONOMIC GROWTH AND THEIR IMPACT ON STATE REVENUE THROUGH TAXES AND LEVIES Loso Judijanto; Al-Amin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
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Abstract

Economic growth is one of the main indicators of a country's development success, both at the local and national levels. The government plays a strategic role in driving this growth through fiscal and monetary policies, infrastructure development, strengthening the productive sector, and empowering MSMEs. Synergy between central and regional policies is a key factor in creating inclusive, sustainable, and equitable growth across regions. This study uses a literature review method by analysing various academic sources, official government publications, and research reports related to the relationship between government policies, economic growth, and state revenue. The results of the study show that positive economic growth can expand the tax base, increase state revenue through income tax, value-added tax, local taxes, and levies. In addition, equitable growth contributes to an increase in local revenue, which supports fiscal independence. To optimise the contribution of economic growth to tax and fee revenue, adaptive and integrative policies are needed, along with tax reforms that emphasise broadening the tax base, digitalising services, and improving taxpayer compliance. These findings confirm that the integration of economic and fiscal policies is a determining factor in strengthening the capacity for national development financing and improving public welfare.
THE ROLE OF GOVERNMENT FISCAL POLICY IN ENHANCING ECONOMIC GROWTH AND STATE REVENUE THROUGH THE TAXATION SYSTEM Loso Judijanto; Mohd Syahrin; Hydzulkifli Bin Haji Hashim
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
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Fiscal policy is one of the main instruments used by the government to manage the national economy through the regulation of state expenditure and revenue, particularly from the taxation sector. This study aims to analyse the role of government fiscal policy in promoting economic growth and increasing state revenue, with a focus on the taxation system as the main instrument. The method used is a literature review of various scientific sources, official government reports, and international institution publications. The results of the study indicate that effective fiscal policy, through productive expenditure allocation and fair and efficient taxation policies, can stimulate economic activity, increase investment, strengthen purchasing power, and expand the tax base. The tax system plays a dual role, namely as a source of development funding and as a tool for regulating economic behaviour, which, if implemented appropriately, will create a multiplier effect on economic growth. However, challenges such as low tax compliance, tax avoidance and evasion practices, and limited administrative capacity need to be addressed immediately through structural reforms, system digitalisation, and strengthening the principles of fiscal justice. Therefore, synergy between sound fiscal policies and a modern and equitable tax system is key to achieving inclusive, sustainable economic growth that supports improved public welfare.
CONTENT ANALYSIS OF SHORT VIDEOS AS THE DOMINANT FORMAT FOR AUDIENCE ENGAGEMENT ON TIKTOK, IG REELS, AND YOUTUBE SHORTS: A LITERATURE REVIEW Hadenan Towpek; Irda Suriani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
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Abstract

This study examines short video content as the dominant format driving audience engagement on three major social media platforms: TikTok, Instagram Reels, and YouTube Shorts. Using a literature review method, this study analyses the technical characteristics and content formats of each platform, as well as the factors influencing user engagement levels. The findings reveal that while all three platforms share the core concept of vertical short videos, they each possess unique characteristics in terms of duration, editing features, distribution algorithms, and audience profiles that influence interaction patterns. TikTok is known for its high virality and strong content personalisation, Instagram Reels relies on visual aesthetics and social interaction, while YouTube Shorts combines short and long-form content to reach a broader audience. Factors such as visual quality, content relevance, popular music, and interactivity have proven significant in increasing audience engagement. This study provides a comprehensive understanding that is beneficial for content creators, digital marketers, and social media researchers in optimising digital communication strategies based on short videos.
THE DEVELOPMENT OF SHARIA ECONOMIC LAW THROUGH THE PROCESS OF IJTIHAD: A LITERATURE STUDY ON THE INFLUENCE OF NATIONAL REGULATIONS AND SHARIA PRINCIPLES IN ECONOMIC ACTIVITIES IN INDONESIA Gunawan Widjaja; Siti Nur Azizah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
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This study examines the development of Islamic economic law in Indonesia through the process of ijtihad, with a focus on the influence of national regulations and Sharia principles in economic activities. Using a literature review method, this study examines various sources, including national regulations, fatwas from the National Sharia Council of the Indonesian Ulema Council, and rulings from Religious Courts related to Islamic economic law. The findings reveal that national regulations serve as the legal foundation providing certainty and protection for sharia economic actors, while the ijtihad process acts as a dynamic instrument enabling the adaptation of sharia law to economic developments and innovations in sharia financial products. The synergy between regulations and ijtihad forms a responsive, inclusive, and sustainable legal framework for sharia economics, thereby supporting Indonesia's position as a global centre for sharia economics.
LEGAL ANALYSIS OF THE IMPLEMENTATION OF SHARIA BANKING LAW AND COMPILATION OF SHARIA ECONOMIC LAW IN STRENGTHENING THE NATIONAL FINANCIAL SYSTEM IN INDONESIA Gunawan Widjaja; Siti Nur Azizah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
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This study conducts a legal analysis of the implementation of the Islamic Banking Law and the Compilation of Islamic Economic Law in efforts to strengthen the national financial system in Indonesia. Using a literature review method, the study evaluates the legal and regulatory aspects governing Islamic banking, as well as the role of the Compilation of Islamic Economic Law as a normative foundation in Islamic economic practices. The results of the study indicate that the Islamic Banking Law provides a solid legal framework for the operation of Islamic banking in accordance with Islamic principles, while the Compilation of Islamic Economic Law serves as a legal guideline for religious courts and Islamic financial institutions in resolving disputes and regulating Islamic economic transactions. The integration and strengthening of the implementation of these two legal instruments have the potential to enhance stability, inclusion, and justice in the national financial system. However, efforts to improve regulations and adapt to economic and technological developments must continue to ensure that the role of Islamic finance in national development can be maximised sustainably.
THE ROLE OF PALM OIL WORKERS IN ENSURING LIVELIHOOD SECURITY AND SOCIO-ECONOMIC RESILIENCE: A LITERATURE REVIEW ON WELFARE, SOCIAL JUSTICE, AND SUSTAINABLE DEVELOPMENT IN THE PLANTATION SECTOR Yustinus Lambang Setyo Putro; Siti Nur Azizah; Gunawan Widjaja; Dyah Ersita Yustanti
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 2 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

This study examines the role of palm oil workers in ensuring livelihoods and socio-economic resilience through a literature review focusing on aspects of welfare, social justice, and sustainable development in the palm oil plantation sector. This study highlights the importance of welfare, including decent income, access to social services, and protection of workers' rights as the main foundations for strengthening socio-economic resilience. Furthermore, this study emphasises the role of social justice in ensuring the fair distribution of benefits and opportunities, as well as the need for environmentally conscious plantation management to support sustainable development and ecosystem balance. Through a holistic and participatory approach, this study concludes that strengthening the active role of the palm oil worker community is vital to creating an inclusive, equitable, and sustainable plantation industry for the sake of the sustainability of life and the environment for future generations.

Page 16 of 57 | Total Record : 565

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