This research aims to determine the effect of government spending and unemployment on IHDI in Indonesia in 2010-2013. The method of analysis used in this research is regression analysis of fixed effect model (FEM) panel data. The result of t-test in this research indicates that government expenditure has a significant positive effect on IHDI and unemployment has a negative effect not significant on IHDI. In conclusion, the two variables have a significant effect on IHDI in Indonesia in 2010-2013.
This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.
This study research views relation between incentives and enhancement of unit's performance budget which is managed by human resources in DKI Jakarta Provincial Government. In this research using 62,568 data which is classified by 1,738 unit from 2017 – 2019 related to realization of budget and human resources. By using Difference in Difference method in this research find that after implementing policy in delayed of incentives, it has a positive impact on realization budget of 12.75% in units affected by the policy with a significance level of 1%. In addition, the implementation the policy if the unit can not achieve the target for two (2) concecutive months has a positive effects of 7.10% with significance level of 1%. This study recommends that the policy can be implemented if government concern in gender, education, and employee attendance in each unit, so the unit can achieve the target. The findings research support the literature that policy which is includes the punishment has positive effects in improving performance unit and motivating employee performance.
Local Governments' Performance in Sumatra are still vary, some has a good performance, and other is poor. According to the agency theory, the Ssupervisory Board (Legislative-DPRD) has an important role in improving the performance of local governments by overseeing the executive's behaviour. However, previous research in this area is still limited, especially among local governmentin in Sumatra Island. The research purpose is to investigate the effect of legislative characteristics on the performance of local governments. By using the 81 local governments (53% of the total population) and secondary data, we applied the multiple regression analysis is to analyses the data. The funding shows that there is no role of Supervisory Board (Legislative) to determine the performance of local government. However, one of control variable has a positive significantly relationship with performance, namely the operational revenue growth. The result have a theoretical and practical contribution. Theoretically, the study enrich the public governance literature and practically the society could advocate the role of supervisory board in improving the local governments' performance. Keywords: Legislactive's Characteristics. Local Governments' Performance and Sumatra.
ood is a basic requirement for living things. This study aims to analyze the effects of economic infrastructure, social infrastructure and household characteristics on food security in Indonesia using the Johnsson and Toole (1991) methods. There were 285,908 households studied originating from the 2015 SUSENAS data. The model used in this study was the general ordered logistics model. Based on the results of the study there were 29.51% of food security, 25.12% of vulnerable food, 23.14% of food shortages and 22.33% of households at food insecurity. The results of this study also revealed that ownership of transportation modes, electricity use, fuel use, education of household heads and household health insurance significantly affected food security. The government program in the form of giving poor rice (RASKIN) provides poor results reducing the chance of food security by 11% and increasing the chances of food insecurity by 6%.
This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners' composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.
Economic growth is no longer just to improve the economy alone, but economic growth must also pay attention to the welfare of the community and be carried out by paying attention to the quality of the economic growth. Good economic growth is not only temporary but long term. One of the government's efforts by this concept is to create inclusive and sustainable economic growth. The measure of the quality of economic growth can be seen through the Inclusive Economic Development Index (IGI). However, achieving inclusive economic growth is not easy. The novelty of the research is that inclusive economic growth is not only approached with an economic approach but non-economic variables are also included, to see further this interrelation. The method used in this research is quantitative with a descriptive approach. Panel regression analysis models and techniques using stata. The results of this study indicate that technology and human resources have a significant and positive effect on inclusive economic growth in Indonesia from 2017 to 2019. Meanwhile, politics has a positive but not significant effect on inclusive economic growth in Indonesia from 2017 to 2019. From the results of this study, it can be seen that also that technology, politics, and human resources simultaneously have a significant and positive effect on inclusive economic growth in Indonesia from 2017 to 2019. The implications of this research include, among others, the government needs to optimize HR productivity. Keywords: Inclusive Economy; Political; Human Resources; Technology
Foreign direct investment is the largest source of external funds in both developed and developing countries. Some literature explains that one of the barriers to investment flow is corruption. Thus, this study aims to determine the effect of corruption as measured by the corruption perception index on foreign direct investment. Corruption is a political risk that affects the flow of foreign direct investment. The estimation results of the Generalized Method of Moment (GMM) show that the corruption perception index has a significant positive effect on foreign direct investment. The author also uses market seeking and efficiency seeking variables as potential factors that influence investors to direct foreign direct investment.
This paper attempts to establish a causal relationship between a government micro and small enterprises (MSEs) credit promotion policy and MSEs' upward transitions and growth. Indonesian firm level data in conjunction with the cancellation of a mandatory MSE credit policy in 2001 by the Indonesian government are employed in the analysis. Firstly, estimations of the year-on-year micro to small size category transitions indicate the negative effect of the policy change on the upward transition of micro firms. Secondly, causal effect analysis using difference-in-differences (DiD) estimation, by employing the policy change as an exogenous shock on the MSE credit availability and setting medium and large enterprises (MLEs) as the counterfactual group, suggests that the policy cancellation reduces the probability of a micro firm to become a small firm by 1.3% relative to the MLEs' probability of transitioning between size categories. The negative effect on turnover growth is also identified.
The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.
Indonesia has been well known for it's beautiful batik. In fact UNESCO has been awarded batik Indonesia as a masterpiece of oral and intangible heritage of humanity. UNESCO insisted that Indonesia must preserve its heritage. Batik has been part of creative economy in Indonesia. Jawa Timur province had many batik industrial center spreaded in several city, such as Madura, Sidoarjo, Tuban, Tulungagung, etc. Batik, especially hand drawn batik company in Indonesia usually run by entrepreneur of small company. The success of financial performance in hand drawn batik industry was supposedly the result of entrepreneurship of batik company owner / manager, and good operational performance in their internal business process. This study focused on the mediating effect of operational performance on the relationship of entrepreneurship toward financial performance in batik hand drawn industry in East Java Province in Indonesia. This study used quantitative approach. The sample of this study was 111 small business batik company, and analyzed using Warp PLS. Result of the study showed that operational performance mediated the relatioship between entrepreneurship and financial performance. The result of this study contributed input to the policy maker in East Java Province government abot developing sustainable and successful batik industry to boost creative economic activity in East Java Province. This study also gave a contribution in management accounting area especialy about factor that giving impact to financial performance in batik industry.
Kupang is a city where teacher competence is still low. The government has disbursed quite a lot of funds for teacher development in Kupang. It is unfortunate if the teachers who have been fostered do not have high loyalty to move to other schools or leave the area. It is suspected that loyalty is influenced by teacher satisfaction and integrity. Satisfaction can include satisfaction with salary, workload, leadership, co-workers, awards, regulations, and facilities. If the components influence of satisfaction and integrity on teacher loyalty in Kupang can be found, then policies to increase loyalty can be pursued. This research aims to analyze the distribution of teachers in Kupang based on their loyalty, analyze the distribution of teachers in Kupang based on their general satisfaction, the distribution of teachers in Kupang based on their integrity, and the effect of integrity and satisfaction on teacher loyalty in Kupang. This research was conducted based on 141 teachers in Kupang who were selected by purposive sampling. The method used for data analysis is Partial Least Square (PLS) and Distribution Table. The data analysis found that 39% of respondents had low loyalty, and 61% had high loyalty; 48.2% of respondents had low general satisfaction and 51.8% had high satisfaction, 44% had low integrity, and 56% had high integrity. Variables that influence loyalty are integrity, satisfaction with salary, school rules, and co-workers. The higher the integrity and satisfaction component of salaries, regulations, and co-workers, the higher the loyalty of teachers in Kupang. ; Kupang merupakan kota yang kompetensi gurunya masih rendah. Pemerintah mengucurkan dana yang cukup besar untuk pengembangan guru di Kupang. Sangat disayangkan jika para guru yang telah dibina tidak memiliki loyalitas yang tinggi untuk pindah ke sekolah lain atau keluar daerah. Diduga loyalitas dipengaruhi oleh kepuasan dan integritas guru. Kepuasan dapat mencakup kepuasan terhadap gaji, beban kerja, kepemimpinan, rekan kerja, penghargaan, peraturan, dan fasilitas. Jika komponen pengaruh kepuasan dan integritas terhadap loyalitas guru di Kupang dapat ditemukan, maka kebijakan untuk meningkatkan loyalitas dapat diupayakan. Penelitian ini bertujuan untuk menganalisis sebaran guru di Kupang berdasarkan loyalitasnya, menganalisis sebaran guru di Kupang berdasarkan kepuasan secara umum, sebaran guru di Kupang berdasarkan integritasnya, serta pengaruh integritas dan kepuasan terhadap loyalitas guru di Kupang. Penelitian ini dilakukan terhadap 141 guru di Kupang yang dipilih secara purposive sampling. Metode yang digunakan untuk analisis data adalah Partial Least Square (PLS) dan Tabel Distribusi. Analisis data menemukan bahwa 39% responden memiliki loyalitas rendah, dan 61% memiliki loyalitas tinggi; 48,2% responden memiliki kepuasan umum rendah dan 51,8% memiliki kepuasan tinggi, 44% memiliki integritas rendah, dan 56% memiliki integritas tinggi. Variabel yang mempengaruhi loyalitas adalah integritas, kepuasan terhadap gaji, peraturan sekolah, dan rekan kerja. Semakin tinggi komponen integritas dan kepuasan gaji, peraturan, dan rekan kerja, maka semakin tinggi pula loyalitas guru di Kupang.
