INQUISITIVE : International Journal of Economic
I N Q U I S I T I V E is an international journal published by the Faculty of Economics and Business, Pancasila University, which is published twice a year, in January-June and July-December. We are inviting original contributions that present modeling, empirical, review, and conceptual works. INQUISITIVE publishes quality research journals in the field of economics. The journal covers all types of articles on different subjects, including but not limited to marketing management, finance management, strategic management, operations management, human resource management, e-business, knowledge management, accounting, auditing, management accounting, management control systems, management information systems, international business, business economics, business ethics and sustainability, entrepreneurship, Islamic finance, Islamic economics and Taxation. The online version of this article is freely accessible to make it easy to share knowledge. Articles published in INQUISITIVE are read by academics, researchers, students, consultants, and practitioners in the fields of economics. All manuscripts should be submitted electronically via an open journal system, which is very easy to access and update. E-ISSN 2775-1244 and P-ISSN 2774-8634. Open access—free for readers, with article processing charges (APC) paid by authors or institutions. Indexed—within Sinta 4, Garuda, Google Scholar, Copernicus, and other databases. Manuscripts are peer-reviewed, and a first decision is provided to authors approximately 14 days after submission. The review process takes approximately 30-60 days, and acceptance for publication is undertaken in 7-14 days.
Fakultas Ekonomi dan Bisnis Universitas Pancasila
STRENGTHENING THE IMPACT OF ESG ON FIRM VALUE THROUGH CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM INDONESIA
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, with corporate governance (CG) serving as a moderating variable, using data from companies listed on the Indonesia Stock Exchange. The research is motivated by the increasing emphasis on sustainability and governance practices as key drivers of long-term corporate value. Data were obtained from annual and sustainability reports over the observation period and analyzed using panel regression with a fixed-effect model. ESG disclosure was measured based on the extent of reporting across environmental, social, and governance dimensions, while CG was assessed through a composite index comprising the proportion of independent commissioners, audit committee existence, institutional ownership, and board size. The findings reveal that ESG disclosure has a negative and significant effect on firm value, proxied by Tobin’s Q, suggesting that the Indonesian capital market has not yet fully recognized ESG practices as value-enhancing factors. However, the interaction term between ESG and corporate governance (ESG×CG) exhibits a positive and significant coefficient, indicating that effective governance strengthens the impact of ESG on firm value. Additional analysis using an alternative measure of firm value (Price to Book Value or PBV) and robustness checks confirms the consistency of these results. Overall, the findings emphasize that ESG practices generate economic value only when reinforced by credible and well-functioning corporate governance mechanisms.
Copyright (c) 2025 Khalida Utami, Petiana Indriati, Syamsul Bahri, Cantika Putri Permatasari Santio https://creativecommons.org/licenses/by-sa/4.0
ESG PERFORMANCE AND CARBON DISCLOSURE EFFECTIVENESS: INSIGHTS FROM A SYSTEMATIC REVIEW OF CARBON EMISSION INTENSITY STUDIES
Abstract: This study aims to systematically review empirical evidence on the influence of Environmental, Social, and Governance (ESG) practices and carbon disclosure on carbon emission intensity (CEI). The research problem arises from inconsistent findings across previous studies regarding whether ESG and disclosure effectively reduce emission intensity. Using a systematic literature review (SLR) approach, sixty empirical studies published between 2017 and 2025 were analyzed based on their research design, context, analytical method, and the direction of ESG–CEI relationships. The analysis reveals heterogeneous results: 27% of studies found a negative relationship, 22% a positive relationship, and the rest mixed or insignificant effects. Regression-based methods dominate the empirical approaches, particularly multiple linear regression and panel data analysis. These findings suggest that the impact of ESG and disclosure on CEI varies depending on contextual factors such as regulatory environment, industry characteristics, and disclosure quality. The study concludes that while ESG performance tends to contribute to emission reduction, its effectiveness remains conditional and context-dependent. Future research should focus on causal identification, longitudinal design, and emerging markets to better clarify the decarbonization potential of ESG practices.
Environmental, Social, and Governance (ESG)
Copyright (c) 2025 Tryas Chasbiandani, Muhammad Yusuf https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, AND COMPANY SIZE ON FIRM VALUE
This study aims to examine Capital Structure, Profitability, and Company Size in influencing Firm Value in the primary consumer goods sector, especially in the food and beverage sector. This research focuses on companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sample was taken purposively, using a quantitative data approach, and involved a total of 75 firmyears. Data were analyzed using multiple linear regression models with the help of IBM SPSS 26 software for Windows and Microsoft Office Excel. The results obtained show that Capital Structure has a negative effect on Firm Value, Profitability has a positive effect, and Company Size does not show a significant influence on Firm Value.
Copyright (c) 2025 Umi Nurul Fadhilah, Nur Khatik, Andwiani Sinarasri https://creativecommons.org/licenses/by-sa/4.0
EXPLORING ACCOUNTANTS' VIEWS ON THE FUTURE OF THE PROFESSION IN THE ERA OF ARTIFICIAL INTELLIGENCE
Goldman Sachs has projected that Artificial Intelligence (AI) may potentially replace the equivalent of 300 million full-time jobs worldwide, as many occupational tasks and functions can be automated. AI technologies are particularly useful in accounting-related work, with platforms such as QuickBooks, Xero, Sage Intacct, BlackLine, and AuditBoard already widely applied. The purpose of this study is to examine the attitudes, knowledge, expectations, and concerns of respondents regarding the future of the accounting profession. Adopting a quantitative descriptive approach, this research uses data quality tests, variable descriptions, and crosstab analyses, with data collection through online questionnaires. The findings indicate generally positive perceptions toward the importance of skills development, training, and readiness to adapt to AI technologies, which are believed to enhance the efficiency and quality of accounting work. However, a portion of respondents expressed concern over ethical implications and the potential replacement of certain routine tasks.
Copyright (c) 2025 zalni zal, Hempry Putuhena Hempry, M. Rifkhi Fauzan S. Rifkhi https://creativecommons.org/licenses/by-sa/4.0
PERSUASIVE POWER IN THE DIGITAL AGE: A STUDY ON GOJEK USERS’ PURCHASE INTENTION IN DEPOK CITY THROUGH COPYWRITING, CONTENT MARKETING, AND BRAND AWARENESS
This research aims to examine the influence of Copywriting, Content Marketing, and Brand Awareness on Purchase Intention in Gojek products (Case Study of Gojek Users in Depok City). The type of data used is primary data. The sample used came from 100 respondents. The data source used is the respondents’ answers from the questionnaire distributed. The data analysis techniques used are Validity Test, Realibility Test, Classical Assumption Test, Statistical Test, and Hypothesis Test. This research uses the SPSS 25 data processing system. The results of this research partially show that Copywriting, Content Marketing, and Brand Awareness have a positive and significant effect on buying interest in Gojek products in Depok City. The results of this research simultaneously show that Copywriting, Content Marketing, and Brand Awareness have a positive and significant effect on purchasing interest in Gojek products.
Copyright (c) 2025 INQUISITIVE : International Journal of Economic https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF FACTORS INFLUENCING THE IMPLEMENTATION OF MINING SAFETY MANAGEMENT SYSTEM (SMKP) & OHS MANAGEMENT SYSTEM (SMK3) BASED ON THE PRINCIPLE OF RESILIENCE AT PT. MITRA SETIA TANAH BUMBU
In mining activities, Occupational Safety and Health is an ongoing process involving the parties within the organization, so that each company is required to implement a Mining Safety Management System to create conducive conditions, so that it is free from danger and risk. To strive to improve the performance of Occupational Safety and Health and the company's Environment, one of the efforts made is the implementation of SMKP and SMK3, because through the existing system in mining in Indonesia, it can reduce the rate of mining accidents. Based on the results of the analysis of the perception of the Safety Maturity Level of workers, an average score of 4.1 was obtained and it was included in the proactive category. The results of the 2023 SMKP Audit showed that the percentage of achievement of PT MSTB's implementation was 50.89%, included in the "less" category. Based on the results of the quantitative analysis of the study, it was found that SMKP and SMK3 had a positive and significant effect on PT MSTB's Safety Maturity Level.
SMKP, SMK3, Resilience principle, safety maturity level, Auditor Internal, quantitative and research variables.
ANALYSIS OF THE INFLUENCE OF EXPORTS, FOREIGN DEBT, AND REMITTANCES FROM INDONESIAN WORKERS ON FOREIGN EXCHANGE RESERVES IN INDONESIA 2010-2023
This study aims to analyze the effect of exports, foreign debt, and TKI remittances on Indonesia's foreign exchange reserves. The method used is the Error Correction Model. The type of data used is secondary, which is a time series with a quarterly period from 2010 to 2023 obtained from the Statistik Ekonomi dan Keuangan Bank Indonesia (SEKI BI), the International Monetary Fund (IMF), and the Central Statistics Agency (BPS). The results show that in the long term, partially exports and foreign debt are positive and significant to Indonesia's foreign exchange reserves, while TKI remittances are not significant. In the short term only foreign debt is significant but negative, the rest of the changes in foreign debt and TKI remittances do not significantly affect foreign exchange reserves.
ANALYSIS OF THE INFLUENCE OF FINANCIAL TECHNOLOGY ON MSME INCOME IN SOUTH JAKARTA
The purpose of this study is to test the influence of digital finance on MSME income. Several activities have been carried out to conduct tests related to the concept of theory, the level of analysis that is relevant to the indicators used related to data processing taken from 200 MSME respondents in the South Jakarta area. The analysis technique used is SEM -PLS. The results of the study prove that the use of financial technology proxied by Financial Culture has a positive and significant effect on MSME income in the South Jakarta area. Financial Technology proxied by financial behavior has a negative and insignificant effect on MSME income in the South Jakarta area. The use of Financial technology proxied by Financial awareness has a positive and significant effect on MSME income in the South Jakarta area.
: Financial Culture, Financial Behavior, Financial Awareness, Financial Technology, MSME Income
ENHANCING LEADERSHIP KNOWLEDGE THROUGH THE MINI MBA FOR SCHOOL LEADERS TRAINING PROGRAM
Leadership knowledge is crucial for school leaders to build strong teams and achieve institutional goals. When this foundational knowledge is lacking, progress is often hindered. This study evaluates the effectiveness of the "Mini MBA for School Leaders" program in enhancing participants' understanding of leadership principles. Using a one-group pretest-posttest design with a sample of 29 school leaders, we measured the change in leadership knowledge following the training intervention. Data were analyzed using a normalized gain (N-gain) score. The results showed an average N-gain score of 0.59, indicating the program was "moderately effective" in increasing knowledge. These findings suggest that condensed, targeted training programs like the Mini MBA can be a valuable tool for professional development in the education sector, offering practical pathways to improve school management.
DOES THE QUALITY OF SERVICE AND ACCOMMODATION FACILITIES AFFECT THE CONSUMER SATISFACTION? CASE BUNDA HOUSE SYARIAH PADANG
Accommodation is essential for supporting the tourism industry in Padang along with surrounding areas. This study would like to assess how accommodation facilities affect consumer satisfaction at Bunda House Syariah. The population the research projrct surveyed 67 visitors who stayed at Bunda House Syariah throughout 2024. The study identified a substantial positive correlation between service quality and customer satisfaction, meaning that guests at Bunda House Syariah feel comfortable and well-served by the provided services, leading them to make repeat reservations when visiting Padang. On the other hand, the accommodation facility variable was found to be insignificant, which suggests that customers at Bunda House Syariah are already satisfied and find the existing facilities suitable for their needs. Future studies can consider for add other variables that have a more significant impact on customer satisfaction like price perception, Technology Adoption and so on.
Copyright (c) 2025 Elva Dona, Dedek Lestaluhu, Novia Indriani https://creativecommons.org/licenses/by-sa/4.0
A Strategic Financial Management Approach For Revitalizing Rural Banks: A Literature Review With Prism Approach
This study aims to systematically analyze financial management strategies that can improve the performance and sustainability of Rural Banks (BPRs) in Indonesia. With a focus on liquidity management, capital optimization, economic-social-environmental risk management, and technology integration, this review identifies financial practices that are effective in facing challenges in the rural banking sector. A literature review was conducted using the PRISMA method, resulting in 11 relevant articles. Results show that technology adoption and strategic collaboration can strengthen the competitiveness of BPRs, especially in financial inclusion in the regions. In addition, improved governance and economic-social-environmental risk management play an important role in the sustainability of BPRs.
Financial Management, BPR, Strategy, Revitalization.
Copyright (c) 2024 INQUISITIVE : International Journal of Economic
Evaluation of Financial Performance on The Stock Price of State-Owned Enterprises Listed on The Indonesia Stock Exchange 2015-2022
The assessment of a company's financial performance involves ratio analysis, including profitability, leverage, and activity, which provides a deep understanding of the entity's financial performance and its impact on efficiency and investment feasibility, including its influence on stock prices. This research focuses on the assessment of financial performance on stock prices of state-owned construction companies (ADHI, WIKA, PTPP, WSKT) during the period 2015-2022. The purposive sampling method was used for sample selection with data in the form of published secondary data. Multiple linear regression analysis was conducted to evaluate the relationship between variables. The results show that profitability (ROE) does not have a significant effect on stock prices, while leverage (DER) and activity (TATO) have a significant effect on stock prices. With a determinant value (R2) of 92.3%, it means that these variables contribute significantly to the stock price, while the remaining 7.7% is explained by other factors not used in this study.
Driving Factors Of Economic Development In East Java: Government Expenditure, Per Capita Income, And Infrastructure Investment
This study aims to elucidate the impact of government spending, per capita income, and infrastructure investment on economic development in East Java Province. The research employs a descriptive quantitative approach, utilizing secondary data in the form of cross-sectional data obtained from the Central Statistics Agency (BPS) website. The sample encompasses all districts in East Java. Data analysis is conducted using multiple linear regression methods for testing purposes. The individual findings indicate that government spending does not significantly affect economic development; per capita income has a positive and significant influence on economic development; and infrastructure investment is statistically insignificant. The implications of these three points suggest that the government should adopt a more strategic and efficient approach to national financial management
An Empirical Study on Natural Disaster Risk and Its Impact on Rural Bank Stability and Third-Party Funds in Indonesia
This study aims to analyze the impact of disaster risk on the stability and the ability of rural Indonesia to mobilize third-party funds. The data used in this research comprises information from 1,502 rural banks across 283 cities or regencies in 37 provinces. Observations of these rural banks were conducted over five years, from 2019 to 2023, yielding an unbalanced panel data with 7,226 observations. The methodology employed in this study is panel data analysis using a fixed effect model. The results indicate that disaster risk has a negative and significant effect on the stability of rural banks. In contrast, the ability of rural banks to mobilize third-party funds is not affected by disaster risk. A more in-depth analysis reveals that differences in rural banks' characteristics also influence the impact of disaster risk. Rural banks located on Java Island and those not owned by the government are more significantly impacted in terms of financial stability. Meanwhile, government-owned rural banks are more affected by their ability to mobilize third-party funds. These findings suggest that rural banks located on Java Island and those not government-owned should implement better risk mitigation measures, such as collaborating with larger financial institutions for asset management, to reduce the negative impact of disaster risk on economic stability.
Disaster risk, rural banks, bank stability, third-party fund
Sector Classification and Economic Inequality in Cilacap Regency
The economic growth of Cilcap Regency as seen from the total GDP in the 2015-2022 period shows fluctuations, so an analysis is needed that aims to find out the 17 sectors that contribute the most in the formation of total GDP and equitable distribution of regional development to reduce regional economic inequality. Therefore, this study aims to classify 17 sectors into 4 clusters, namely superior, potential, developing and underdeveloped and income inequality in Cilacap Regency. The research method used 2 analyses, namely, Location Quotient (LQ) analysis and Williamson Index (IW) analysis. The data source comes from the Central Statistics Agency of Cilacap Regency and Central Java Province, vulnerable in the 2015-2022 period. The results of the study show that the sector classification is the leading category: development and excavation, potential: processing industry, developing: 15 other sectors and lagging: no sectors are categorized as underdeveloped. The level of economic inequality in the Cilacap Regency area in 2015-2022 has decreased from 0.31 to 0.17, this indicates that the economic development of Cilacap Regency is getting closer to evenness, this is because the IW value < 0 which is close to the value of 0. Although there is still a regional economic deficit, it is still categorized as low because the IW value < 0.3.
THE INFLUENCE OF SELF-ESTEEM, ACHIEVEMENT MOTIVATION, AND WORK DISCIPLINE ON TEACHER PERFORMANCE AT AL-AKHYAR I AND II VOCATIONAL HIGH SCHOOLS
ABSTRACT This study aims to determine the influence of variables of self-esteem, achievement motivation, and work discipline on teacher performance at SMK Al-Akhyar I and II. In this study using descriptive quantitative methods, the sampling technique in this study uses saturated sampling techniques. The saturated sampling technique is a sampling technique when all members of the population are sampled and relatively small. The data analysis methods used in this study are Validity Test, Reliability Test, Partial Significance Hypothesis Test and Simultaneous Significance Test. The results showed that the variable self-esteem affects teacher performance, achievement motivation affects teacher performance and work discipline affects teacher performance. The results of hypothesis testing show that the variables of self-esteem, achievement motivation and work discipline together have a simultaneous effect on teacher performance. Keywords: Self Esteem, Achievement Motivation, Work Discipline, Teacher Performance
ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19: A STUDY OF SELECTED COSMETICS AND HOUSEHOLD COMPANIES
Abstract: Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan perusahaan sebelum dan saat pandemi Covid-19 dilihat dari current ratio, debt to asset ratio, fixed asset turnover, total asset turnover, return on assets, dan net profit margin. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian diperoleh dengan menggunakan metode purposive sampling yang menghasilkan 5 perusahaan kosmetik dan keperluan rumah tangga. Data yang digunakan merupakan data sekunder yang berupa laporan keuangan tahunan perusahaan kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia pada tahun 2017 sampai dengan tahun 2022. Pengujian penelitian ini dilakukan dengan menggunakan paired sample T-test dan Wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan sebelum dan saat pandemi Covid-19 dilihat dari fixed asset turnover, total asset turnover, return on assets, dan net profit margin. Sedangkan tidak terdapat perbedaan kinerja keuangan sebelum dan saat pandemi Covid-19 dilihat dari current ratio dan debt to asset ratio. Keywords: Covid-19, Kinerja Keuangan, Rasio Keuangan Abstrak: This study aims to determine whether there are differences in a company's financial performance before and during the Covid-19 pandemic in terms of the current ratio, debt to asset ratio, fixed asset turnover, total asset turnover, return on assets, and net profit margin. The population in this study comprises manufacturing companies listed on the Indonesia Stock Exchange. Five cosmetics companies were selected using the purposive sampling method. The data were used in the form of annual financial statements of the sample from 2017 to 2022. This study was conducted using a paired sample T-test and Wilcoxon signed-rank test. The results show that there were differences in financial performance before and during the Covid-19 pandemic in terms of fixed asset turnover, total asset turnover, return on assets, and net profit margin. Meanwhile, there is no difference in financial performance before and during the Covid-19 pandemic in terms of the current ratio and debt to asset ratios. Kata Kunci: Covid-19, Financial Ratio, Financial Ratios
The Influence of Company Size, Tax Planning, and Corporate Social Responsibility on Earning Management in Indonesia
This study examines the effect of company size, tax planning, and corporate social responsibility on earnings management in basic material manufacturing companies on the Indonesia Stock Exchange during the period 2018-2022. Using purposive sampling, this study involved 26 companies. The data used are secondary data from the company's financial statements. The analysis was carried out using multiple linear regression. The results show that company size and tax planning have a negative effect on earnings management, while corporate social responsibility has no effect on earnings management. This indicates that larger companies and those with more effective tax planning tend to reduce earnings management practices, whereas corporate social responsibility is not directly related to earnings management.
THE ROLE OF COMPENSATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE: A LITERATURE REVIEW ON COMPANIES IN INDONESIA
The purpose of this research is to analyze how compensation and work motivation influence employee performance within the framework of Human Resource Management (HRM). This article utilizes a literature review method to explore relevant information. Data were collected from Google Scholar, spanning the period from 2015 to 2024. The results of the analysis indicate that compensation and work motivation have a positive and significant influence and play an important role in improving employee performance. However, non-financial compensation that does not meet needs can have negative impacts, as well as the lack of work motivation provided by the company. In conclusion, throughout this literature research, the findings indicate that compensation and work motivation have a positive and significant influence and play an important role in improving employee performance. Enhancing the role of compensation and work motivation in the performance of company employees is a key factor in motivating and retaining the best talents, as well as improving overall organizational productivity.
THE EFFECT OF AUDIT TENURE, FIRM REPUTATION, AND AUDIT FEES ON AUDIT QUALITY WITH AUDIT COMMITTEE AS A MODERATING VARIABLE
Abstract: Audit quality is a key factor in ensuring that a company's financial reports provide accu-rate and reliable information to external stakeholders. Good audit quality helps maintain integ-rity and transparency in financial reporting, thereby influencing business decision-making. However, in recent years, especially after a series of accounting scandals involving auditors, public trust in the ability of auditors to maintain audit quality has eroded. This research aims to explain and analyze the factors influencing audit quality, particu-larly in the context of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. Several key factors are the focus of this study. First, the research attempts to identify the influence of auditor tenure on audit quality. Audit tenure refers to the length of the relationship between the auditor and the audited company. Whether longer auditor tenure improves or harms audit quality is one of the questions to be answered. Second, the reputation of Public Accounting Firms (PAFs) is also considered to have a significant im-pact on audit quality. The reputation of PAFs reflects how well they perform audit tasks and instills confidence in stakeholders about audit results. Third, the amount of audit fees is also a relevant factor in this study. The size of audit fees can affect auditor independence and overall audit quality. This research also considers the role of the audit committee as a moderating vari-able in the influence of auditor tenure, PAF reputation, and audit fees on audit quality. The au-dit committee is considered an internal oversight entity that can influence how audits are con-ducted and ensure their integrity. The research method used is quantitative with a moderating technique. Secondary data from financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020-2022 are used as the data source. The research sample is se-lected through purposive sampling, and data analysis is performed using SPSS software version 27. The results of this research indicate that audit tenure, PAF reputation, and audit fees do not affect audit quality. Additionally, the audit committee does not moderate the influence of audit tenure, PAF reputation, and audit fees on audit quality. The findings of this research are expected to provide deeper insights into the factors in-fluencing audit quality and the important role of the audit committee in this context. These re-sults can also serve as a guide for companies and regulatory authorities in enhancing integrity and transparency in financial reporting. In conclusion, audit quality has significant implica-tions in the business world, and this research aims to provide a better understanding of it. Keywords: audit tenure, Public Accounting Firm reputation, audit fee, audit quality, audit committee
audit tenure, Public Accounting Firm reputation, audit fee, audit quality, audit committee
STRATEGIC MODEL OF SOCIAL SECURITY FOR SUSTAINABLE DEVELOPMENT GOALS IN INDONESIA
Abstract: The discourse about security and its derivatives have become the main and interesting theme of discussion in every field of knowledge including social security. It has undergone several stages of principal changes ranging from public responsibility (social security), national security to human security. This paper aims to revisit the social security concept in the world and highlights its roles with additional perspective in Islam as reliable option to achieve the Sustainable Development Goals. This study also proposes a strategic model for social security instruments (financial inclusion) and all stakeholders (participation) to enhance implementation with specific target of the SDGs in Indonesia. With the methodology of qualitative paradigm for the analysis of the available literatures, this paper finds that social security concepts in the world needs a justification slightly to attain the Sustainable Development Goals especially among the Muslim countries. Keywords: Social Security, Islam, Sustainable Development Goals, Stakeholders. Abstrak: Wacana mengenai keamanan dan turunannya menjadi tema utama dan menarik untuk diperbincangkan dalam setiap bidang ilmu termasuk jaminan sosial. Telah mengalami beberapa tahapan perubahan mendasar mulai dari tanggung jawab publik (jaminan sosial), keamanan nasional hingga keamanan manusia. Tulisan ini bertujuan untuk meninjau kembali konsep jaminan sosial di dunia dan menyoroti perannya dengan perspektif tambahan dalam Islam sebagai pilihan yang dapat diandalkan untuk mencapai Tujuan Pembangunan Berkelanjutan. Studi ini juga mengusulkan model strategis bagi instrumen jaminan sosial (inklusi keuangan) dan seluruh pemangku kepentingan (partisipasi) untuk meningkatkan implementasi SDGs dengan target spesifik di Indonesia. Dengan metodologi paradigma kualitatif untuk menganalisis literatur yang ada, makalah ini menemukan bahwa konsep jaminan sosial di dunia memerlukan sedikit pembenaran untuk mencapai Tujuan Pembangunan Berkelanjutan khususnya di kalangan negara-negara Muslim. Kata Kunci: Jaminan Sosial, Islam, Tujuan Pembangunan Berkelanjutan, Pemangku Kepentingan.
Copyright (c) 2023 INQUISITIVE : International Journal of Economic
THE QUALITY OF MERAUKE REGENCY GOVERNMENT FINANCIAL STATEMENT
This study aims to determine the effect of Accounting Information System, Application of Government Accounting Standards and Internal Control System on the Quality of Merauke Regency Government's Financial Statements. This study using primary data, which was obtained using a questionnaire. The sample of this study, which was selected using convenience sampling method, is 115 employees from 839 employees in Merauke Regency’s SKPD. The data were analyzed using multiple linear regression analysis with the help from software Smart PLS 3.0. The results of this study indicate that: 1. The Accounting Information System has no effect on the Quality of Merauke Regency Government's Financial Statements, 2. The application of Government Accounting Standards has a positive effect on the Quality of Merauke Regency Government's Financial Statements, and 3. The Internal Control System has a positive effect on the Quality of Merauke Regency Government's Financial Statements.
accounting information system, application of government accounting standards, quality of financial reports, internal control system
USING DIAMOND FRAUD ANALYSIS, DETERMINING FINANCIAL INFORMATION DISHONESTY'S IMPACTS
The purpose of this research is to determine and analyses the impact of financial statement fraud on financial stability, board of commissioners, change of public accounting firm, and partial change of board of directors. This study's population consists of non-financial state-owned enterprises registered on the Indonesia Stock Exchange between 2016 and 2020, totaling up to 16 companies. The sample was chosen using the Purposive sampling approach, with sample collection scheduled depending on the desired sample qualification. Descriptive Analysis, Multiple Linear Analysis, and the Classical Assumption Test are the data analysis methodologies employed, with data processing carried out using the spss 25 program. Partial Results of Ineffective Monitoring proxied by the Board of Independent Commissioners, Rationalization Proxied by Change of Public Accounting Firm and Cappability Proxy by Change of Board of Directors had No Effect and were Not Significant on Financial Statement Fraud, whereas for Partial Results of Financial Stability Proxied by Achange proven to have a positive and significant effect on financial statement fraud.
THE INFLUENCE OF ZAKAT INFAK SHADAQOH (ZIS) AND OPEN UNEMPLOYMENT TO POVERTY IN INDONESIA PERIOD 2012-2022
Abstract: The purpose of this research is to determine the influence of ZIS to poverty, to determine the influence of ZIS to poverty, and to determine the influence of ZIS and open poverty to poverty. This research uses quantitative descriptive research methods. The sample that the researchers used used purposive sampling, namely financial reports of zakat infaq and shadakah from 34 provinces in Indonesia which are recorded in BAZNAS every year. Open unemployment and poverty data report obtained from the Central Statistics Agency. This report covers 11 years, namely from the 2012-2022 period. The data used in this research is secondary data in the form of annual reports on the distribution of zakat infaq shadaqah and annual reports on open poverty and poverty. All this data was collected through the official BAZAS website, namely www.baznas.go.id and www.bps.go.id. The analysis technique that the researchers used was multiple linear regression using SPSS version 22 with the analysis stages of the classical assumption test, statistical t test, test F statistics, Correlation Coefficient Test and Coefficient of Determination Test. The conclusion of this research is that there is a partial negative influence of ZIS to poverty, there is a partial positive influence of unemployment to poverty, and there is a simultaneous influence of zakat infaq Shadaqah (ZIS) and unemployment to poverty in Indonesia. Keywords: zakat infaq Shadaqah (ZIS), unemployment, poverty
OPTIMIZING TAXPAYER COMPLIANCE IN FREELANCE SECTOR: A STUDY OF AWARENESS, REGULATIONS UNDERSTANDING, AND SYSTEM EFFECTIVENESS
The study focuses on the impact of taxpayer awareness, understanding of tax regulations, and the effectiveness of the tax system on the compliance of individual taxpayers engaged in freelance work. One factor that hinders and reduces the compliance of individual taxpayers who do free work to fulfil their tax obligations is the attitude of taxpayers who consider paying taxes unimportant. The research method was quantitative, where data collection uses the distribution of questionnaires to respondents. This study was conducted based on the findings of the distribution of questionnaires to 100 respondents. Descriptive statistical calculations reveal the distribution of scores and characteristics of the independent variables: taxpayer awareness, understanding of tax regulations, and effectiveness of the tax system. Through regression analysis, it was determined that all three independent variables have a significant favourable influence on taxpayer compliance. The findings indicate that informed taxpayers are more likely to comply with their tax obligations. Additionally, understanding tax regulations and perceiving the tax system as effective enhance compliance. The research further discusses the implications of these findings for tax policy and administration. It suggests that promoting awareness, knowledge, and perceived effectiveness of the tax system can enhance compliance among freelance taxpayers.
EXPLORATORY STUDY OF AIRPORT TRAVEL RETAIL SERVICE QUALITY AND ITS IMPACT ON AIRPORT REVENUES
As one of business entity engaged in airport services, Bali Airport is demanded to increase aeronautical and non-aeronautical revenue stream and also its service level. Where the non- aeronautical revenue produced from concessionaire activity in the airport terminal needs to have the right strategy.This study aims to investigate key atributes of the Service Quality of Travel Retail and analyze the influence of the Service Quality of Travel Retail on Non-Aeronautical Revenue. By using SmartPLS 3.0, the results of research showed that there was a low influence of the Service Quality of Travel Retail on Revenue performance.The research method used was quantitative design by distributing questionnaires to 160 respondents of Bali Airport passengers. The analysis process used was descriptive and validation by using SEM Partial Least Square (PLS) method Keywords :Service quality of travel retail, Bali Airport, Non-Aeronautical Revenue, revenue performance
Copyright (c) 2021 INQUISITIVE : International Journal of Economic
WHAT DETERMINANTS INFLUENCE STUDENTS TO START THEIR BUSINESS? EMPIRICAL EVIDENCE FROM UNIVERSITAS PANCASILA
This study aims to identify determinants in influencing students' decision to become entrepreneurs. Seven indicators were employed in order to investigate which determinants that has bigger effect on student’s decision. Those indicators are (1) parents' work, (2) household expenses, (3) entrepreneurial orientation, (4) attitudes towards risk, (5) innovation ability, (6) perceptions of financial difficulties, and (7) university support. 100 students in faculty of economics and business Universitas Pancasila were chosen as samples to be empirically tested using a series of questionnaire’s questions. Logistic regression technique was applied to obtained targeted results. The results revealed that all the seven analyzed variables shown positive and significant effects on students' intention to become entrepreneurs. Moreover, parent's job (POT) is shown as the most influencing determinant followed by Entrepreneurship orientation (OKW) and perception of financial difficulties (PKK). Accordingly, this research contributes practically how to develop student’s intention effectively to become entrepreneur where family and environment factors are the main determinants.
DETERMINANT OF AUDIT DELAY: EMPIRICAL STUDY OF COMPANIES IN INDONESIA
This paper examines the relationship between profitability, solvability, auditor opinion, and auditor reputation with audit delay in companies in Indonesia. This type of research is quantitative research. The data used are audited financial statements that are published by the company every year. The sampling technique uses the purposive sampling method. The results show that profitability has a significant effect on audit delay. However, we fail to find evidence that solvability, audit opinion, and auditor reputation are associated with the timeliness of the audit report. The result confirms the signaling theory that a company that has positive earnings or income will submit the financial report promptly to communicate to investors about the firm good economic conditions.
THE EFFECT OF FINANCIAL LEVERAGE, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP TOWARDS INCOME SMOOTHING IN BASIC INDUSTRY AND CHEMICAL, MISCELLANEOUS INDUSTRY, AND CONSUMER GOODS INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2021
The purpose of this study is to obtain empirical evidence about the effect of financial leverage, profitability, and institutional ownership towards income smoothing in basic industry and chemical, miscellaneous industry, and consumer goods industry listed on Indonesia Stock Exchange for the period 2019-2021. This study used 65 samples and 195 data from companies in basic industry and chemical, miscellaneous industry, and consumer goods industry that have been selected using purposive sampling technique. The data was processed using Eviews version 12 software. The result of this study shows that financial leverage and profitability have significant negative effect towards income smoothing, while institutional ownership has no effect towards income smoothing.
THE EFFECT OF FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2017-2021
This research aims to determine the effect of hexagon fraud proxied by external pressure, change in directors, political connections, nature of industry, change in auditors and frequent number of CEO picture on financial statement fraud. This research uses quantitative research methods. The sample in this study was selected using a purposive sampling technique which obtained 13 property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 65. Data collection techniques in this study using documentation techniques and library research. The data collected is the company's financial reports and annual reports. Data analysis technique used logistic regression analysis with Eviews 12 software. The results showed that external pressure, nature of industry and change in auditors had an effect on financial statement fraud, while changes in directors, political connections, and frequent number of CEO picture had no effect on financial statement fraud.