cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
JURNAL ECONOMIA
ISSN : 18582648     EISSN : 24601152     DOI : -
Core Subject : Economy,
Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance
Arjuna Subject : -
Articles 10 Documents
Search results for , issue "Vol 17, No 1: April 2021" : 10 Documents clear
Factors Affecting the Performance of F&B Industry in Malaysia and Indonesia Agung Masyad Fawzi; Sunarti Sunarti
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1119.8 KB) | DOI: 10.21831/economia.v17i1.36010

Abstract

Abstract: This study investigated the influence of financial ratios on company’s performance in Malaysia and Indonesia FB industry period 2011 – 2018. The samples generated 37 FB companies and 12 FB companies listed on Bursa Malaysia and Indonesia Stock Exchange respectively. By using multiple regression analysis for panel data, the study revealed that CR and DER had no influence on ROA, while TAT and NPM had positive effect on ROA. Also, CR and DER had no influence on ROE in Malaysia FB industry, but then, these variables had positive effect on ROE in Indonesia FB industry. While TAT and NPM had positive effect on ROE. This paper is expected to provide beneficial information to related parties to take better consideration on the actual variables having significant effect on company’s ROA and ROE. This paper is also academically expected to be a beneficial reference for further research development.Keywords: FB Industry, financial ratios, company’s performance, Indonesia, Malaysia. Faktor-Faktor yang Mempengaruhi Kinerja Industri Makanan dan Minuman di Malaysia dan Indonesia Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap kinerja perusahaan di industri makanan dan minuman di Malaysia dan Indonesia periode 2011 - 2018. Sampel penelitian adalah 37 perusahaan makanan dan minuman yang terdaftar di Bursa Malaysia dan 12 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Hasil penelitian dari analisis regresi berganda untuk data panel menunjukkan bahwa CR dan DER tidak berpengaruh terhadap ROA, TAT dan NPM berpengaruh positif terhadap ROA. CR dan DER tidak berpengaruh terhadap ROE pada industri makanan dan minuman di Malaysia, namun berpengaruh positif terhadap ROE di Indonesia. TAT dan NPM berpengaruh positif terhadap ROE. Makalah ini diharapkan dapat memberikan informasi keuangan yang bermanfaat bagi manajemen perusahaan terkait untuk lebih mempertimbangkan variabel aktual yang berpengaruh signifikan terhadap penilaian ROA dan ROE pada perusahaan. Makalah ini juga diharapkan secara akademis dapat menjadi referensi yang bermanfaat untuk pengembangan penelitian selanjutnya.Kata kunci: industri makanan dan minuman, rasio utang terhadap ekuitas, kinerja perusahaan, Indonesia, Malaysia
Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value Rahimah Bawai; Hermala Kusumadewi
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.237 KB) | DOI: 10.21831/economia.v17i1.32523

Abstract

Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Award. Corporate governance is proxied by the proportion of independent commissioners, while firm characteristic is proxied through the age of the firm. Meanwhile, the disclosure of corporate social responsibility (CSR) in the sustainability report is stated in the Corporate Social Responsibility Index (CSRI). The firm value was calculated using the Tobins’Q formula. The hypothesis was tested using linear regression. The test results show corporate governance and firm characteristics have a positive effect on firm value. Meanwhile, corporate social responsibility (CSR) disclosure has a positive but insignificant effect on the dependent variable. If all independent variables are tested simultaneously, all three variables have a positive effect. However, disclosure of corporate social responsibility (CSR) has no significant effect.Keywords: corporate governance, firm characteristics, corporate social responsibility (CSR), firm value, sustainability report Pengaruh Corporate Governance, Karakteristik Perusahaan, Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai PerusahaanAbstrak: Penelitian ini untuk mengetahui pengaruh corporate governance, karakteristik perusahaan, pengungkapan corporate social responsibility (CSR) terhadap nilai perusahaan. Periode penelitian tahun 2014-2018 yang merupakan perusahaan peserta Sustainability Report Award 2014. Corporate governance diproksi dengan proporsi dewan komisaris independen. Kemudian karakteristik perusahaan diproksi melalui umur perusahaan yang dihitung dari tahun berdiri perusahaan dikurangi dengan tahun penelitian. Sedangkan pengungkapan corporate social responsibility (CSR) pada laporan sustainability report dinyatakan dalam Corporate Social Responsibility Index (CSRI) yang disyaratkan oleh Global Reporting Initiative (GRI). Variabel dependen nilai perusahaan dihitung menggunakan rumus tobins’Q. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 19 perusahaan. Pengujian hipotesis dengan regresi linear. Hasil pengujian menunjukkan corporate governance dan karakteristik perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan corporate social responsibility (CSR) berpengaruh positif namun tidak signifikan. Jika seluruh variabel independen diuji secara bersamaan, ketiga variabel mempunyai pengaruh positif. Namun pengungkapan corporate social responsibility (CSR) tidak memiliki pengaruh yang siginifikan.Kata kunci: corporate governance, karakteristik perusahaan, corporate social responsibility (CSR), nilai perusahaan, sustainability report.
The Influence of Motivation and Self-Efficacy Towards The Students’ Entrepreneurship Interest in Muhammadiyah University of Palangkaraya Endang Sri Suyati; Achmad Zainul Rozikin
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.29 KB) | DOI: 10.21831/economia.v17i1.33123

Abstract

Abstract: The students' interest in becoming entrepreneurs is influenced by several factors, such as motivation and self-efficacy. This study aimed to determine the effect of motivation and self-efficacy on students' interest in entrepreneurship at the Muhammadiyah University of Palangkaraya. This research is included in causal associative research. There are three variables in this research, they are entrepreneurial motivation, self-efficacy, and interest in entrepreneurship. The data were taken using a questionnaire. The population of this study was 1635 students, while the sample was 327 students. The researchers used a random sampling technique to choose the sample. This study used multiple regression methods. The results of this study indicated that there was an influence between motivation and self-efficacy on entrepreneurial intentions simultaneously or partially. This study indicated that the motivation variable significantly contributed to entrepreneurial interest than the self-efficacy variable.Keywords: motivation, self-efficacy, entrepreneurship interest  Pengaruh Motivasi dan Efikasi Diri Terhadap Minat Berwirausaha Mahasiswa Universitas Muhammadiyah PalangkarayaAbstrak: Ketertarikan untuk menjadi wirausahawan pada mahasiswa dipengaruhi oleh beberapa faktor, diantaranya adalah motivasi dan efikasi diri pada mahasiswa itu sendiri. Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi dan efikasi diri terhadap minat berwirausaha mahasiswa Universitas Muhammadiyah Palangkaraya. Penelitian ini termasuk dalam penelitian asosiatif kausal. Data dari ketiga variabel (motivasi berwirausaha, efikasi diri dan minat berwirausaha) diambil dengan menggunakan angket. Populasi penelitian ini sebanyak 1635 mahasiswa, sedangkan sampelnya berjumlah 327 mahasiswa. Sampel diambil menggunakan teknik random sampling. Penelitian ini menggunakan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara motivasi dan efikasi diri terhadap niat berwirausaha secara simultan maupun parsial. Hasil penelitian ini juga menunjukkan bahwa variabel motivasi memiliki kontribusi terhadap minat berwirausaha yang lebih besar daripada variabel efikasi diri.Kata kunci: motivasi, efikasi diri, minat berwirausaha
The Determinant of Earning Quality Using State Ownership as Moderating Variable on Companies in Malaysia Retnoningrum Hidayah; Ahwan Sholih; Linda Agustina; Rita Rahayu
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.632 KB) | DOI: 10.21831/economia.v17i1.33147

Abstract

Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The population consists of government-linked companies (GLCs) and transportation and logistics sector companies listed on the Malaysia Stock Exchange for the period 2016-2019 by employing a purposive sampling method. The research analysis applies Moderate Regression Analysis (MRA) with the SPSS program. The results showed that CSRD has a positive effect on earnings quality. Meanwhile, dividend policy has a negative effect on earnings quality. Further, state ownership strengthens the relationship between dividend policy and earnings quality. However, ACFE does not affect earnings quality. At last, the moderating effect of government ownership variables is not significant to the relationship between CSRD and earnings quality.Keywords: CSR disclosure, dividend policy, ACFE, earnings quality, state ownership Faktor Penentu Kualitas Laba Dengan Kepemilikan Negara Sebagai Variabel Moderating Pada Perusahaan di MalaysiaAbstrak: Penelitian bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSRD), kebijakan deviden (dividend policy), dan keahlian keuangan komite audit (ACFE) terhadap kualitas laba (earning quality). Lebih lanjut, penelitian ini menggunakan kepemilikan pemerintah (state ownership) sebagai variabel moderating. Populasi penelitian terdiri dari government-linked companies (GLCs) dan perusahaan sektor transportasi serta logistik yang terdaftar di Malaysia Stock Exchange periode 2016-2019. Pemilihan sampel menerapkan metode purposive sampling. Analisis penelitian menggunakan Moderate Regression Analysis (MRA) dengan program SPSS. Hasil penelitian menunjukkan CSRD berpengaruh secara positif terhadap kualitas laba. Kebijakan deviden memiliki pengaruh secara negatif terhadap kualitas laba. Selanjutnya, state ownership memperkuat hubungan kebijakan deviden dan kualitas laba. Namun, ACFE tidak mampu memberikan pengaruh terhadap kualitas laba. Selanjutnya, pengaruh moderasi variabel kepemilikan pemerintah tidak signikan terhadap hubungan antara CSRD terhadap kualitas laba.Kata kunci: pengungkapan CSR, kebijakan deviden, ACFE, kualitas laba, kepemilikan negara
Toward Firm Performance in Indonesia: The Role of Good Corporate Governance and Investment Opportunity Set Dedi Rusdi; Indri Kartika; Maya Indriastuti
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.874 KB) | DOI: 10.21831/economia.v17i1.35562

Abstract

Abstract: This study examined the role of good corporate governance and investment opportunity set in maintaining firm performance. This study's sample population comprised 240 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The research sample was selected using a purposive sampling method. The data were analyzed by using structural equation modeling analysis (SEM). The results showed that good corporate governance in terms of board size had a negative effect on firm performance. Meanwhile, good corporate governance in terms of board independence and investment opportunity set had a positive effect on firm performance.Keywords: good corporate governance, investment opportunity set, firm performance Menuju Kinerja Perusahaan di Indonesia: Peran Good Corporate Governance dan Investment Opportunity Set Abstrak: Studi ini menguji peran good corporate governance dan investment opportunity set dalam menjaga kinerja perusahaan. Populasi sampel penelitian terdiri dari 240 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019. Sampel penelitian dipilih dengan menggunakan metode purposive sampling. Analisis data menggunakan analisis structural equation modeling (SEM). Hasil penelitian menunjukkan bahwa good corporate governance ditinjau dari ukuran dewan komisaris berpengaruh negatif terhadap kinerja perusahaan. Sedangkan good corporate governance ditinjau dari independensi dewan komisaris dan investment opportunity set berpengaruh positif terhadap kinerja perusahaan.Kata kunci: good corporate governance, investment opportunity set, kinerja perusahaan
Student E-Learning Satisfaction During The Covid-19 Pandemic in Bali, Indonesia Ni Kadek Suryani; Ida Ayu Putu Widani Sugianingrat
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.899 KB) | DOI: 10.21831/economia.v17i1.33196

Abstract

Abstract: The Covid-19 has led to comprehensive changes in the education sector. Physical distancing requirements have seen education programs in Denpasar city, Bali province, Indonesia move online. During the Covid-19 pandemic from February-May) 2020, this study was conducted to determine student e-learning satisfaction and e-learning system success. Student satisfaction was measured by e-learning attitude, e-learning quality, and e-learning flexibility. The research was conducted at two private universities in Bali, Indonesia and involved 257 respondents. Respondents were student actively engaged in e-learning during Covid-19. The results found a significant positive relationship between student e-learning attitude and e-learning quality on student e-learning satisfaction, and also student e-learning satisfaction on e-learning system success; however, the influence of e-Learning flexibility on student e-learning satisfaction was not significant. Universities can improve e-learning results by considering the technical limitation students face for e-learning and improving the flexibility of access to online teachers.Keywords: e-learning attitude, e-learning quality, e-learning  flexibility, student e learning satisfaction, e-learning system successKepuasan Siswa Mengikuti E-Learning Selama Pandemi Covid-19 di IndonesiaAbstrak:Terjadinya pandemi Covid-19 mengakibatkan berbagai perubahan terjadi di seluruh dunia, termasuk di sektor pendidikan. Penerapan jarak fisik menyebabkan program pembelajaran dilakukan secara online, termasuk pada program pendidikan di kota Denpasar, Provinsi Bali, Indonesia. Penelitian ini dilakukan selama pandemi Covid-19 (Feb-Mei) 2020, bertujuan untuk mengetahui kepuasan mahasiswa mengikuti program e-Learning dan keberhasilan program e-Learning selama pandemi Covid-19. Pengukuran kepuasan mahasiswa dilakukan melalui variabel sikap mahasiswa, kualitas e-learning, dan fleksibilitas e-learning. Lokasi penelitian dilakukan di dua Universitas swasta di Bali, Indonesia, dengan populasi 718 dan 257 sampel yang diambil menggunakan formula Slovin. Responden adalah mahasiswa aktif yang mengikuti e-learning selama Covid-19. Data dianalisis menggunakan program SmartPLS 3,0. Hasil menemukan bahwa tiga hipotesis diterima dan satu hipotesis ditolak dari empat hipotesis yang diusulkan. Universitas diharapkan untuk memperhatikan waktu dan tempat pelaksanaan yang nyaman bagi mahasiswa dalam mengikuti pembelajaran e-learning demi meningkatkan kepuasan mereka terhadap program e-learning.Kata kunci: sikap e-learning, kualitas e-learning, fleksibilitas e-learning, kepuasan e-learning siswa, keberhasilan sistem e-learning
Comparative Analysis of the Determinant Factors of Return on Assets between Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) Lucky Nugroho; Akhmad Amien Mastur; Ulfa Ulfa; Tri Wahyono; Soeharjoto Soeharjoto
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.456 KB) | DOI: 10.21831/economia.v17i1.34853

Abstract

Abstract: This study aimed to analyze and compare the factors that affect the return on assets (ROA) of Islamic commercial banks (BUS) and Islamic business units (UUS). This study’s independent variables are NPF, FDR, and MSMEs. The study used the quantitative method, with multiple regression approaches in analyzing the research data. The results of this study show that the BUS NPF has a negative and significant impact on the BUS ROA; the BUS FDR has a positive and insignificant impact on the BUS ROA; the BUS MSMEs  portion of the BUS loan distribution has a negative and insignificant impact on the BUS ROA; the UUS NPF has a negative and significant impact on the UUS ROA; the UUS FDR has a positive and significant impact on the UUS ROA; and the MSMEs’ portion of the UUS loan distribution has a positive and significant impact on the UUS ROA.Keywords: BUS, UUS, Return on Asset, Non-Performing Financie, Financing to Deposit Ratio, MSME financing Analisis Perbandingan Determinan Faktor Return on Asset antara Bank Umum Syariah (BUS) dengan Unit Usaha Syariah (UUS)Abstrak: Penelitian ini bertujuan untuk menganalisa perbandingan variabel-variabel yang mempengaruhi return on asset pada Bank Umum Syariah (BUS) dengan Unit Usaha Syariah (UUS). Adapun variable-variabel bebas yang digunakan pada penelitian ini adalah non performing financing, financing to deposit ratio dan porsi penyaluran pinjaman usaha mikro, kecil dan menengah (UMKM). Metode yang digunakan adalah kuantitatif dengan pendekatan regresi berganda dalam melakukan analisa penelitian ini. Hasil dari penelitian ini diketahui bahwa NPF BUS berdampak negatif dan signifikan terhadap  ROA BUS; FDR BUS berdampak postif dan tidak signifikan terhadap ROA BUS; porsi penyaluran pinjaman UMKM BUS berdampak negatif dan tidak signifikan terhadap ROA BUS; NPF UUS berdampak negatif dan signifikan terhadap ROA UUS; FDR UUS berdampak positif dan signifikan terhadap ROA UUS; Porsi penyaluran pinjaman UMKM UUS berdampak positif dan signifikan terhadap ROA UUS.Kata kunci: BUS, UUS, ROA, NPF, FDR, Pembiayaan UMKM
Ease of Doing Business Index: An Analysis of Investors Practical View Shakirat Adepeju Babatunde; Mohammed Kayode Ajape; Kabir Dandago Isa; Owolabi Kuye; Eddy Olajide Omolehinwa; Shefiu Abiodun Muritala
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1177.486 KB) | DOI: 10.21831/economia.v17i1.33941

Abstract

Abstract: This study investigates the effect of Ease of Doing Business Index (EDBI) on Return on Investment (ROI). The study employs a cross-sectional survey design covering five years from 2015 to 2019. The sample is 47 registered companies with the Lagos Chamber of Commerce and Industry, which is the most representative of the organised private sector group in Nigeria. The study adopts descriptive and linear regression statistical analysis. Findings show a statistically significant negative effect of Government policy continuity. The government procurement process, Raw materials availability and Quality of workforce show adverse effects. Traffic and transportation management, power supply and Security infrastructure show insignificant effect on ROI. Hence, findings indicate that Government procurement process is inimical to ease of doing business in Nigeria despite the government improvement efforts. Since government efforts are insufficient, the World Bank should incorporate private sector ideals into EDBI to create a synergy a robust EDBI. Keywords: Ease of Doing Business, ease of doing business index, return on investment, investors, World Bank.      Ease of Doing Business Index: Sebuah Analisis terhadap Pandangan Praktis InvestorAbstrak: Penelitian ini menginvestigasi pengaruh Ease of Doing Business Index (EDBI) terhadap Return on Investment (ROI). Penelitian ini menggunakan desain survei cross-sectional dari tahun 2015 sampai dengan tahun 2019. Sampel penelitian ini adalah 47 perusahaan yang terdaftar di Lagos Chamber of Commerce and Industry. Penelitian ini menggunakan analisis deskriptif dan statistik regresi linear. Dari berbagai elemen EDBI, temuan dari penelitian ini menunjukkan adanya pengaruh negatif yang signifikan antara keterlanjutan kebijakan pemerintah terhadap ROI. Proses pengadaan pemerintah, ketersediaan bahan mentah, dan kualitas tenaga kerja menunjukkan pengaruh berkebalikan dengan ROI. Lalu lintas dan manajemen transportasi, supply listrik, dan infrastruktur keamanan menunjukkan pengaruh tidak signifikan terhadap ROI. Usaha pemerintah dalam meningkatkan proses pengaadaan pemerintah masih belum memadai karena masih kecilnya pengaruh terhadap EDBI Nigeria. World Bank sebaiknya memasukkan pengaruh sektor privat dalam indikator EDBI sebagai upaya menciptakan sinergi antara pemerintah dan sektor privat untuk peningkatan EDBI dan dampaknya pada ekonomi. Kata kunci: Ease of Doing Business, indeks kemudahan berbisnis, pengembalian investasi, investor, Bank Dunia
Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District Risma Wira Bharata; Eko Suwardi; Mimin Nur Aisyah
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.861 KB) | DOI: 10.21831/economia.v17i1.29643

Abstract

Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.Keywords: Budget Participation, Budgetary Slack, Organizational CultureHubungan Keagenan dalam Penganggaran pada Sekolah Inklusi di Kabupaten GunungkidulAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh partisipasi anggaran terhadap senjangan anggaran dengan budaya organisasi sebagai variabel intervening pada sekolah inklusif. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner yang terdiri dari 6 pertanyaan untuk senjangan anggaran, 5 pertanyaan partisipasi anggaran, dan 23 pertanyaan budaya organisasi. Sampel menggunakan purposive sampling, yang meliputi 100 kepala sekolah inklusif dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusif. Analisis data menggunakan analisis jalur dengan PLS. Penelitian ini menemukan bahwa partisipasi anggaran berpengaruh terhadap budaya organisasi namun tidak dapat menemukan pengaruh partisipasi anggaran terhadap senjangan anggaran. Penelitian ini tidak membuktikan bahwa budaya organisasi dapat memediasi hubungan antara partisipasi anggaran dan senjangan anggaran. Dinas pendidikan dan sekolah inklusif diharapkan dapat menjalin komunikasi yang lebih baik dan memperkuat budaya organisasi yang dapat mendorong sekolah inklusif untuk berpartisipasi dalam penyusunan anggaran sehingga mengurangi senjangan anggaran dalam pendidikan inklusif.Kata kunci: Partisipasi Anggaran, Senjangan Anggaran, Budaya Organisasi
Spatial Analysis of Fiscal Balance Fund on Income Inequality in West Kalimantan Amelia Amelia; Tri Diana
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1706.64 KB) | DOI: 10.21831/economia.v17i1.31731

Abstract

Abstract: The research aims to analyze the effect of fiscal balance fund on income inequality in West Kalimantan by considering spatial inter-relationships between existing districts/cities. The study showed that the Spatial Durbin Model with fixed effect was empirically suitable. A variant of spatial autoregression model using Gini Ratio during the period of 2010 – 2018 in 14 districts/cities of West Kalimantan. The study concludes that income disparities between districts/cities were low and constant or the income was relatively distributed per capita. Spatial interactions between districts/cities and their neighbors are also relatively low. Spatial aspect, fiscal balance fund and regional minimum wage have a significant negative effect. On the contrary, the industrial workforce, educated workforce and medical personnel do not affect income inequality in West Kalimantan. This study provides academics with the understanding of the importance of spatial dependence in income inequality model because the economic activity is always related to the neighbor.Keywords: fiscal balance fund, income inequality, spatial aspect Analisis Spasial Dana Perimbangan Terhadap Disparitas Pendapatan Kalimantan BaratAbstrak: Penelitian ini bertujuan menganalisis pengaruh dana perimbangan terhadap disparitas pendapatan di Kalimantan Barat dengan mempertimbangkan keterkaitan spasial antar kabupaten/kota yang ada. Studi ini menghasilkan pemilihan model spasial durbin dengan efek tetap secara empiris sudah tepat. Variansi dari model autoregresif spasial menggunakan Indeks Gini kurun waktu 2010–2018 silang tempat dari 14 kabupaten/kota di Kalimantan Barat. Hasil penelitian menyimpulkan disparitas pendapatan antar kabupaten/kota rendah dan konstan atau relatif merata dalam pendapatan per kapita. Interaksi spasial antar kabupaten/kota dengan tetangganya juga relatif rendah. Aspek spasial, dana perimbangan dan UMR secara negatif signifikan mempengaruhi disparitas pendapatan. Sedangkan tenaga kerja industri, tenaga kerja terdidik dan tenaga medis tidak mempengaruhi disparitas pendapatan di Kalimantan Barat. Penelitian ini memberikan wawasan bagi kalangan akademisi tentang pentingnya memasukkan spatial dependence kedalam model ketimpangan pendapatan karena proses kegiatan ekonomi selalu berkaitan dengan wilayah tetangga.Kata kunci: dana perimbangan, disparitas pendapatan, aspek spatial

Page 1 of 1 | Total Record : 10