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Perspectives on Advanced New Generations of Global and Local Economic Horizons
Published by CV. Get Press Indonesia
ISSN : -     EISSN : 31236987     DOI : http://dx.doi.org/10.69855/panggaleh
Core Subject :
The Perspectives on Advanced New Generations of Global and Local Economic Horizons (Panggaleh) is an open-access, peer-reviewed scientific journal published by CV. Get Press Indonesia. The journal is a scientific media that focuses on research and development of economics and accounting. With coverage that includes Development Planning, Regional Economics, Public Economics, Industrial Economics, Institutional Economics, International Economics, Islamic Economics, Financial, Accounting, Auditing, Taxation, Implementation of Information Technology for Decision Support Systems, Development of E-Business or E-Government Systems. The Perspectives on Advanced New Generations of Global and Local Economic Horizons (Panggaleh) Journal aims to provide a platform for academics and practitioners to publish their research results. This journal is published periodically and is open to all groups, both academics and professionals, with the aim of improving the quality of knowledge and facilitating the exchange of ideas in the fields of economics and accounting. Perspectives on Advanced New Generations of Global and Local Economic Horizons (Panggaleh) is used to publish research published every month March, July, and November.
Arjuna Subject : -
Articles 30 Documents
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Analysis of Gender Gaps in Economic Decision-Making: The Impact of MSMEs Empowerment on the Gender Development Index Muphimin
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 1 (2026): March, 2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i1.502

Abstract

Gender-based disparities in economic decision-making remain a systemic obstacle to inclusive growth within emerging economies. This study evaluates the impact of Micro, Small, and Medium Enterprise (MSMEs) empowerment on the Gender Development Index (GDI) in Indonesia, hypothesizing that financial autonomy exerts a more profound influence than mere participation volume. Utilizing a quantitative secondary data analysis design, the research examines a population of 64.5 million MSMEs units across 38 Indonesian provinces from 2023 to 2024. Multiple linear regression was employed to analyze the influence of female-led business ratios and credit accessibility indices as independent variables against GDI scores. The findings reveal a significant positive correlation, where credit access demonstrates a more dominant impact compared to the sheer quantity of business units. In conclusion, fundamentally elevating the GDI necessitates a reform of credit-scoring systems and institutional support for the care economy to liberate women's productive time.
Environmental Accounting and Economic Valuation of Natural Resources: The Impact of Commodity Extraction on Human Development in Producing Regions Hastarini Dwi Atmanti
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 1 (2026): March, 2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i1.503

Abstract

The paradoxical nexus between natural resource abundance and socio-economic progression remains a critical hurdle for extractive-dependent economies. This investigation scrutinizes the impact of commodity extraction on human development within producing regions through environmental accounting and economic valuation. Utilizing an explanatory longitudinal-cross-sectional design, the research evaluates secondary data from 64 regencies in Indonesia, synthesizing fiscal realization reports from the Ministry of Finance (Oil, Gas, and Mineral Revenue Sharing/DBH) with Human Development Index (HDI) metrics from Statistics Indonesia (BPS). The study employs panel data regression with fixed effects and double-log transformation to measure revenue-to-welfare elasticity. Results reveal a significant yet inelastic correlation (), indicating substantial revenue inflows fail to proportionately catalyze human welfare advancements. By calculating Net Present Value (NPV) of ecosystem service losses, findings identify an "ecological debt" of 10.5%, where unrecorded environmental degradation costs (12%) significantly exceed regional reclamation allocations (1.5%). The study underscores diminished fiscal incentives and allocative inefficiencies as primary impediments to wealth transmission into social progress. Policy implications necessitate restructuring fiscal transfer formulas to integrate environmental performance and HDI efficiency as weighting variables. This research concludes that institutionalizing Natural Capital Accounting (NCA) is essential to internalize natural asset depreciation and prevent post-extraction structural insolvency in resource-producing regions.
Transformation of Gig Economy Labor Structures: Implications for Social Security Accounting and New Economic Vulnerability Risks Delila Rambe
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 1 (2026): March, 2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i1.549

Abstract

The global labor market is experiencing a profound metamorphosis due to the rapid expansion of digital platforms, which challenges traditional employment paradigms and social protection frameworks. This study investigates the transformation of gig economy labor structures and its specific implications for social security accounting and emerging economic vulnerability risks. Utilizing a quantitative design with an ex post facto approach, the research analyzes a weighted sample of 2,185,340 individuals from the Indonesian National Labor Force Survey (Sakernas) and BPJS Ketenagakerjaan datasets across major metropolitan areas, including Jakarta and Surabaya. Variables examined include algorithmic management intensity, contribution persistence, and the precarity index. Results indicate that while platforms offer "pseudo-flexibility," workers are subjected to rigid algorithmic subordination, leading to significant income volatility. A critical finding is the 75.70% gap in old-age security participation among gig workers compared to formal employees, coupled with a low contribution persistence ratio of .34. These results reveal that conventional social security accounting, predicated on fixed monthly cycles, is incompatible with the fragmented nature of platform-based cash flows. The implications suggest a looming welfare crisis for future elderly populations and systemic fiscal instability for national insurance funds. The study concludes that an urgent transition toward API-integrated, real-time micro-contribution systems is necessary to bridge the protection gap. Future research should explore blockchain-based social security portability to ensure adaptive resilience in the digital era.
Effectiveness of Progressive Tax Reform in Mitigating Wealth Inequality: An Analysis of Tax Revenue Elasticity toward the Gini Ratio Puji Rahayu
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 1 (2026): March, 2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i1.588

Abstract

This research addresses the critical issue of wealth inequality within the multidimensional context of global and domestic fiscal policy. The study aims to evaluate the efficacy of Indonesia’s progressive tax reforms, specifically the introduction of the 35% marginal tax bracket under the Harmonization of Tax Regulations Law (UU HPP), in mitigating the national Gini Ratio. Utilizing a quantitative descriptive design with an econometric approach, the study analyzes annual secondary time‑series data from 2018 to 2024 sourced from Statistics Indonesia (BPS) and the Ministry of Finance. The analysis focuses on tax revenue elasticity (\(e\)) and multiple linear regression to determine the responsiveness of Personal Income Tax (PIT) relative to the national tax base and wealth distribution. Results indicate a buoyant tax system with an elasticity coefficient of 1.12 (), demonstrating that revenue growth outpaces economic expansion. However, despite increased fiscal collection, the Gini Ratio remains resistant to significant decline, fluctuating between 0.381 and 0.388. These findings imply a disconnect between revenue mobilization and actual redistribution, suggesting that wealth accumulation at the top decile outpaces current income tax corrective measures. The study concludes that while progressive rates are on the right trajectory, they must be augmented by direct wealth or capital gains taxes and integrated digital data systems to seal avoidance loopholes. Future research should prioritize the impact of luxury asset taxation on long‑term social equity.
College Students' Career Readiness: As Seen from Self-Efficacy and Internship Experience Tegowati
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.593

Abstract

Education and internship experience play an important role in preparing young people to face the world of work, because it forms adaptability, self-control, and healthy social relationships. This study aims to examine the influence of self-efficacy on college students' career readiness, and to see whether internship experience plays a role as a moderating variable in this relationship. This study uses a quantitative approach with a moderated regression analysis method, data processing using SPSS 27. The results of the study indicate that self-efficacy have a significant influence on college students' career readiness. Self-efficacy plays an important role in shaping individual confidence to set goals and take proactive steps in career planning. However, the results of the analysis also show that internship experience does not play a role as a moderating variable in the relationship between self-efficacy and career readiness. Thus, career readiness is more influenced by internal psychological factors than external experiences such as internships. These findings provide important implications for higher education institutions in designing career development programs based on improving students' psychological aspects.
Analysis of the Impact of Financial Literacy and Banking Inclusion on Household Consumption Inequality in the Digitalization Era Indri Yuliafitri; Wedia Hastuti
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 1 (2026): March, 2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i1.594

Abstract

This research addresses the "digital finance paradox" in Indonesia, where rapid financial technology adoption often outpaces cognitive readiness, potentially exacerbating consumption inequality. This study investigates the impact of financial literacy and digital banking inclusion on the consumption Gini Ratio across 38 provinces. Utilizing secondary panel data from the 2024 National Survey of Financial Literacy and Inclusion (SNLIK) by OJK and the 2024-2025 Susenas by BPS, the analysis encompasses a national sample of approximately 15,000 individuals and 345,000 households. An econometric model using panel data regression was applied to evaluate how literacy moderates the relationship between digital access and expenditure distribution. Results indicate that while digital inclusion has expanded significantly, its ability to reduce inequality is strictly contingent upon financial literacy, which exerts a significantly higher impact coefficient () than isolated access. High inclusion in low literacy regions correlates with increased non productive debt and higher Gini Ratios, whereas urban areas leverage a "digital dividend" to lower consumption costs. These findings imply that current policies over prioritize account ownership at the expense of user empowerment. The study concludes that the Indonesian government must reorient its National Strategy (SNLKI) toward "usage quality" and digital consumer protection to prevent systemic segregation. Future research should explore the role of digital trust and central bank digital currencies in further stabilizing household welfare.
The Effect of Digital Financial Literacy and E-Commerce Adoption on the Post-Disaster Economic Resilience of Food-Sector MSMEs Arfandi SN; Mutia Febrina Sari
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.668

Abstract

The economic resilience of Micro, Small, and Medium Enterprises (MSMEs) in the food sector following a disaster is influenced by various digital factors. This study examines the effect of digital financial literacy (DFL) and e-commerce adoption (ECA) on the post-disaster economic resilience of food-sector MSMEs in West Sumatra Province, Indonesia. A quantitative approach with multiple linear regression analysis was employed, using a sample of 150 respondents drawn through purposive sampling. Validity was confirmed via Pearson correlation and confirmatory factor analysis (loading factor > 0.70), and reliability was established through Cronbach's Alpha (α > 0.70). Classical assumption tests normality (Kolmogorov-Smirnov, p = 0.200), heteroscedasticity (Glejser, p > 0.05), and multicollinearity (VIF = 1.381) were all satisfied. Results indicate that DFL (β = 0.396; t = 5.817; p < 0.001) and ECA (β = 0.391; t = 5.559; p < 0.001) each significantly and positively influence economic resilience. Simultaneously, both variables explain 61.4% of the variance in economic resilience (R² = 0.614; F = 117.43; p < 0.001). These findings suggest that strengthening digital financial literacy and promoting e-commerce adoption are critical strategies for rebuilding MSME economic capacity in disaster-prone regions.
Effectiveness of Organic Fertilizer Subsidies in Enhancing Profitability and Sustainability of Rice Farming: Evidence from West Sumatra, Indonesia Hastarini Dwi Atmanti; Sri Rahayu Tri Astuti
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.715

Abstract

Fertilizer subsidy policy has long been a central instrument of Indonesian agricultural policy, yet its effectiveness in improving farm profitability and long-term farming sustainability, particularly following the shift toward organic fertilizer subsidization, remains underexamined. This study analyzes the effectiveness of organic fertilizer subsidies and their impact on the profitability and sustainability of rice farming in Kabupaten Solok, West Sumatra, Indonesia. Using a comparative survey design, primary data were collected from 120 rice-farming households (60 subsidy recipients and 60 non-subsidized farmers) over one planting season. Subsidy effectiveness was evaluated using the five-rights framework; profitability was assessed through Revenue-Cost (R/C) and Benefit-Cost (B/C) ratio analysis; and sustainability was evaluated using a multidimensional Rapid Appraisal ordination index. A Cobb-Douglas production function with a subsidy-participation dummy variable was estimated to isolate the subsidy's contribution to output while controlling for land, seed, fertilizer, and labor inputs. Results indicate an overall subsidy effectiveness score of 74.3% (fairly effective), with right-place performing best and right-time weakest. The organic-subsidized group recorded significantly higher net farm income, R/C ratio, and sustainability index than the conventional group. Regression results confirmed a positive and significant effect of subsidy participation on rice output (coefficient = 0.076, p < 0.05). These findings support improved subsidy targeting and distribution scheduling to enhance profitability and long-term sustainability.
CSR Integration, Non-Financial KPIs, and Firm Value: Evidence from Renewable Energy Companies Sarsiti Sarsiti; Fadhillla Husna
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.716

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) integration and non-financial key performance indicators (non-financial KPIs) on firm value in the renewable energy sector. Although sustainability disclosure has become increasingly institutionalized in the energy transition era, empirical evidence on whether CSR integration translates into measurable financial outcomes for renewable energy firms remains inconclusive. This research employs an unbalanced panel dataset of 30 publicly listed renewable energy companies observed over the 2020–2024 period, resulting in 150 firm-year observations. Firm value is measured using Tobin's Q, while CSR Integration is measured through a composite disclosure index derived from GRI Standards, and non-financial KPIs are measured through a composite index covering environmental efficiency, workforce metrics, innovation intensity, and stakeholder engagement. Firm size, leverage, and return on assets are included as control variables. Panel data regression is estimated using Pooled Ordinary Least Squares (OLS), Fixed Effects, and Random Effects models, with model selection guided by the Chow, Hausman, and Lagrange Multiplier tests. The Random Effects model is the most appropriate specification. Non-financial KPI integration exerts a positive and statistically significant effect on firm value, whereas CSR Integration shows a positive but statistically weaker association. Leverage is negatively associated with firm value, while profitability (ROA) is positively associated. These findings suggest that integrating sustainability metrics into firm strategy is more value-relevant than symbolic CSR disclosure. This study distinguishes disclosure-based CSR integration from operationally embedded, performance-based non-financial KPIs, clarifying which dimension of sustainability performance is genuinely value-relevant for renewable energy firms.
Effectiveness of Organic Fertilizer Subsidies on the Profitability and Sustainability of Farmers' Savings and Loan Cooperatives Putu Rani Susanthi; Haldi Jofanda
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.739

Abstract

This study examines the effectiveness of organic fertilizer subsidies and cooperative financial support in shaping the profitability and business sustainability of a farmers' savings and loan cooperative in West Sumatra Province, Indonesia. A quantitative explanatory design was applied to 115 farmer-members who had received the organic fertilizer subsidy through the cooperative's revolving fund scheme. Data were collected using a structured Likert-scale questionnaire and analyzed through validity and reliability testing, classical assumption testing, and multiple linear regression using two structural models. The results show that subsidy effectiveness and cooperative financial support jointly explain 32.6% of the variance in business profitability, while profitability together with the two exogenous variables explains 50.3% of the variance in business sustainability. Both subsidy effectiveness and cooperative financial support have a significant positive effect on profitability (p < 0.001), and profitability, in turn, significantly and positively affects sustainability (p < 0.001), confirming a partial mediation pattern. The findings suggest that organic fertilizer subsidies deliver their strongest welfare impact when channeled through cooperative institutions that simultaneously strengthen farmers' access to affordable credit and savings services. The study contributes to the literature by linking subsidy-policy effectiveness with cooperative financial intermediation and long-term sustainability outcomes, an intersection rarely examined jointly in prior research on Indonesian farmer institutions. Policy implications for subsidy targeting and cooperative capacity-building are discussed.

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