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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP)
Ulfa Puspa Wanti Widodo
Universitas PGRI Adi Buana Surabaya
Economics, Econometrics & Finance Other

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Efektivitas Program Pemulihan Ekonomi Nasional bagi Pertumbuhan Ekonomi Indonesia Ulfa Puspa Wanti Widodo; Mutiara Rachma Ardhiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.833

Abstract

This study aims to determine the effectiveness of the fiscal and monetary policies implemented by the Indonesian government for economic recovery during the pandemic on economic growth. This study uses a quantitative approach and hypothesis testing is carried out using the Autoregressive Integrated Moving Average (ARIMA) method. The sample used is the rate of economic growth in Indonesia from 2010 to 2020. The test results show that the PEN program has a positive impact on consumption levels, FDI, DDI, interest rates, and tax revenues but has not been able to provide a positive stimulus for government spending and GDP. It can be concluded that the implementation of the PEN program has been effective for macroeconomic components in Indonesia but not yet effective enough for increasing GDP as a whole. Keywords: Fiscal Policy, Monetary Policy, Economic Growth, Gross Domestic Product (GDP)
THE ROLE OF ACCOUNTING CONSERVATISM AS A MODERATE OF DEBT RATIO EFFECT ON FINANCIAL DISTRESS Yuni Sukandani; Siti Istikhoroh; Ulfa Puspa Wanti Widodo; Nurba'itty Ning Syahdu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2351

Abstract

The purpose of this study is to determine the role of accounting conservatism as a moderating between debt ratio and financial distress. Measurement of debt ratio variables using the debt to asset ratio, financial distress using Z-Score analysis, and accounting conservatism using the accrual model. Financial statements of 8 plastic and packaging companies listed on the Stock Exchange are used as population and samples with a purposive sampling technique. Data analysis using Moderated Regression Analysis (MRA) with hypothesis testing t test. The first test results obtained a significant level of 0,000 is smaller than 0,05 (0,000 < 0,05) meaning that the debt ratio affects financial distress. While the second test obtained a significant level of 0,108 is greater than 0,05 (0,108 > 0,05) which means that accounting conservatism is not able to moderate the ratio of debt and financial distress. Iis expected to be useful as a reference source, especially related to the application of accounting conservatism, so that it can be used as a material consideration for companies in applying for loans and anticipating financial distress.
Efektifitas Stimulus Kebijakan Fiskal Pada Pertumbuhan Ekonomi Indonesia Di Masa Pandemi Covid-19 Mutiara Rachma Ardhiani; Ulfa Puspa Wanti Widodo; Siti Istikhoroh
SNHRP Vol. 4 (2022): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 4 Tahun 2022
Publisher : LPPM Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh stimulus kebijakan fiskal terhadap pertumbuhan ekonomi Indonesia di masa pandemi. Data yang digunakan dalam penelitian ini adalah data mengenai tingkat pertumbuhan ekonomi di Indonesia tahun 2010-2019. Data yang telah diperoleh selanjutnya dianalisis dengan metode Autoregressive Integrated Moving Average (ARIMA). Hasil penelitian ini menunjukkan bahwa stimulus kebijakan fiskal berpengaruh terhadap pertumbuhan ekonomi secara kontinyu, namun terdapat sedikit penurunan di tahun 2022.
Co-Authors Ardhiani, Mutiara Rachma Istikhoroh, Siti Nurba&#039;itty Ning Syahdu Yuni Sukandani