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The Role of Government Internal Supervisory Apparatus (APIP) and Government Internal Control System (SPIP) in Achieving Sustainable Development Goals (SDGs) in Indonesia 政府内部监督机构(APIP)和政府内部控制系统(SPIP)在印度尼西亚实现可持续发展目标(SDGs)中的作用
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16541
Fitria E. Malelea, Andi Chairil Furqan, Tenripada, Megawati
One of the Sustainable Development Agenda for 2030 is to end poverty by all means possible. This study aims to analyze the role of the capabilities of the Government Internal Supervisory Apparatus (APIP) in the effectiveness of the Government Internal Control System (SPIP) and the extent of its influence on the achievement of the Sustainable Development Goals (SDGs) in Indonesia. This study uses data from 508 District/City Governments in Indonesia with a final sample of 2005 observations. The results indicate that APIP capabilities have contributed to the effectiveness of SPIP. In addition, it was found that the capabilities of APIP and SPIP play a role in reducing poverty levels in Districts/Cities in Indonesia, thus potentially increasing the achievement of the SDGs. Meanwhile, SPIP in this study did not mediate the effect of APIP capabilities on the achievement of the SDGs. The implications of this study are closely related to transformation efforts to achieve the SDGs, in relation to poverty alleviation in the regions. Therefore, as a strategy for achieving the SDGs and simultaneously reducing poverty rates in the regions, the District/City Governments need to establish supporting policies to ensure the implementation of programs that enhance APIP capabilities and the effectiveness of SPIP administration. Keywords: APIP, SPIP, SDGs, poverty, local government
2030 年可持续发展议程之一是尽一切可能消除贫困。本研究旨在分析政府内部监督机构(APIP)的能力在印尼政府内部控制系统(SPIP)有效性中的作用及其对实现可持续发展目标(SDGs)的影响程度。本研究使用了印度尼西亚 508 个县/市政府的数据,最终样本为 2005 年的观察结果。结果表明,APIP 能力有助于提高 SPIP 的有效性。此外,研究还发现,APIP 和 SPIP 的能力在降低印度尼西亚地区/城市的贫困水平方面发挥了作用,从而有可能促进可持续发展目标的实现。与此同时,本研究中的 SPIP 并未对 APIP 能力对实现可持续发展目标的影响起到中介作用。本研究的意义与实现可持续发展目标的转型努力密切相关,与各地区的减贫工作有关。因此,作为实现可持续发展目标并同时降低地区贫困率的一项战略,地区/城市政府需要制定配套政策,以确保实施能提高 APIP 能力和 SPIP 管理有效性的计划。关键词APIP、SPIP、可持续发展目标、贫困、地方政府
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引用次数: 0
Unlocking Profitability Potential: Investigating the Impact of Social Responsibility, Financial Disclosure, and Good Governance in Islamic Banking in Indonesia 释放盈利潜力:调查印度尼西亚伊斯兰银行业社会责任、财务披露和善治的影响
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16466
Ajeng Rachmawati, Praptiningsih
The corporation is primarily responsible for navigating profitability routes. This study looks at the impact of social responsibility, financial disclosure, and good governance on company profitability in Indonesian Islamic banking. The data includes financial statements and annual reports from 14 Islamic banks listed on the Indonesia Stock Exchange from 2018 to 2021. The 44 data points were chosen using a purposive sampling approach. The data were examined using the panel data regression technique. The best model was selected using the Hausman test. The findings of this study show that Islamic Bank Financial Reporting (IBFR) and Good Islamic Bank Governance (GIBG) have a favorable influence on Islamic Bank Profitability (IBP); however, Islamic Bank Social Responsibility (IBSR) impacts negatively. The outcomes of this study show that IBFR and GIBG are the most important drivers in boosting the profitability of Indonesian Islamic banks. Banks may attract depositors and investors by following IBFR and GIBG policies, which improve their financial performance and profitability. However, it is noteworthy that IBSR exhibits a contrasting influence, as the study reveals its negative impact on profitability. The findings suggest that higher levels of IBSR activity correspond to a decline in the performance of Islamic Commercial Banks. These insights shed light on the strategic considerations for Islamic banks, highlighting the significance of robust financial reporting practices and strong governance frameworks. Keywords: Islamic bank social responsibility, Islamic bank financial reporting, good Islamic bank governance, Islamic bank profitability
公司的主要责任是引导盈利路线。本研究探讨了印度尼西亚伊斯兰银行业的社会责任、财务披露和良好治理对公司盈利能力的影响。数据包括 2018 年至 2021 年在印尼证券交易所上市的 14 家伊斯兰银行的财务报表和年度报告。采用目的性抽样方法选取了 44 个数据点。数据采用面板数据回归技术进行检验。使用豪斯曼检验法选出了最佳模型。研究结果表明,伊斯兰银行财务报告(IBFR)和伊斯兰银行良好治理(GIBG)对伊斯兰银行盈利能力(IBP)具有有利影响;然而,伊斯兰银行社会责任(IBSR)则具有不利影响。本研究结果表明,IBFR 和 GIBG 是提高印尼伊斯兰银行盈利能力的最重要驱动因素。银行可以通过遵循 IBFR 和 GIBG 政策来吸引储户和投资者,从而提高其财务业绩和盈利能力。然而,值得注意的是,IBSR 却表现出了截然不同的影响,研究显示它对盈利能力产生了负面影响。研究结果表明,较高水平的伊斯兰商业银行业务活动会导致伊斯兰商业银行的业绩下降。这些见解揭示了伊斯兰银行的战略考虑因素,强调了稳健的财务报告实践和强有力的治理框架的重要性。关键词伊斯兰银行社会责任、伊斯兰银行财务报告、伊斯兰银行良好治理、伊斯兰银行盈利能力
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引用次数: 0
A New Agenda For Child Accounting: An Introduction 儿童会计新议程》:导言
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16491
Krisno Septyan, I. Triyuwono, Rosidi, A. Mulawarman
This paper enters historical spaces to find the relationship between accounting, children, and education. Researchers use a systematic literature review to explore all references about child accounting. References are not limited to space and time in order to open up transdisciplinary opportunities in accounting research. History tells us that child accounting has existed since 1862 and is still practiced today. Child accounting has the potential to handle the human soul. Unfortunately, child accounting only covers part of a child’s life, only at school. In fact, careful handling of children’s mental health requires a holistic understanding of children’s lives not only at school but also at home. Home is the first place where children live and receive love from their parents. Not only that life outside of school must also continue to be carried out by parents as the main holders of child accounting. Finally, the new child accounting agenda finds new relationships not only between accounting, children, and education but also with love. These four things are intertwined to form a better civilization. Keywords: child accounting, history, love
本文进入历史空间,寻找会计、儿童和教育之间的关系。研究人员通过系统的文献综述来探究有关儿童会计的所有参考文献。参考文献不受时空限制,以开拓会计研究的跨学科机会。历史告诉我们,儿童会计早在 1862 年就已存在,并一直沿用至今。儿童会计具有处理人类灵魂的潜力。遗憾的是,儿童会计只涉及儿童生活的一部分,仅仅是在学校。事实上,要仔细处理儿童的心理健康问题,不仅需要全面了解儿童在学校的生活,还需要全面了解儿童在家中的生活。家庭是孩子生活和接受父母关爱的第一场所。不仅如此,校外生活也必须继续由家长作为儿童会计的主要负责人来开展。最后,新的儿童会计议程不仅在会计、儿童和教育之间找到了新的关系,还找到了与爱的关系。这四件事交织在一起,才能形成更好的文明。关键词:儿童会计;历史;爱
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引用次数: 0
The Role of Financial and Non-financial Performance of Local Governments in Enhancing Regional Autonomy in Indonesia 印度尼西亚地方政府的财政和非财政绩效在加强区域自治中的作用
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16550
Muhammad Fachri, Andi Chairil Furqan, Andi Ainil Mufidah Tanra, Megawati
Regional autonomy is a crucial factor that can support the financial sustainability of local governments. This research aims to assess how financial and non-financial performance influence regional autonomy in Indonesia. Through purposive sampling, data were gathered from Indonesian Local Governments between 2016 and 2018, resulting in a sample size of 1555 observations. Multiple linear regression was used for Hypothesis testing. The findings of this research suggest that both the financial and non-financial performance of local governments play a positive role in enhancing regional autonomy. Local governments that have high-quality financial reporting and good governance performance tend to have a higher level of regional autonomy, compared to those with poor-quality financial reports and governance performance. This is inherently connected to the effectiveness in managing local own source revenue (PAD) and is reinforced by strong public confidence and engagement in tax payment and regional retributions, as well as other PAD sources. The findings of this study have implications for the importance of improving the quality of financial management and the administration of local government functions to increase regional autonomy and simultaneously realize the financial sustainability of local governments. Therefore, local governments should manage resources efficiently, transparently, and accountably. Keywords: performance, financial management, implementation of regional government functions, regional autonomy
地区自治是支持地方政府财政可持续性的一个关键因素。本研究旨在评估财务和非财务绩效如何影响印度尼西亚的区域自治。通过目的性抽样,研究人员从印度尼西亚地方政府收集了 2016 年至 2018 年间的数据,样本量为 1555 个观测值。采用多元线性回归进行假设检验。研究结果表明,地方政府的财务绩效和非财务绩效在提高区域自治方面都发挥着积极作用。与财务报告质量和治理绩效较差的地方政府相比,财务报告质量高、治理绩效好的地方政府往往拥有更高水平的地区自治权。这与管理地方自有收入(PAD)的有效性有着内在的联系,并通过公众对纳税和地区返还以及其他 PAD 来源的强烈信心和参与而得到加强。本研究的结论表明,提高财政管理质量和地方政府职能的行政管理,对于增强地区自治和同时实现地方政府财政的可持续性具有重要意义。因此,地方政府应高效、透明、负责地管理资源。关键词:绩效;财务管理;履行地区政府职能;地区自治
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引用次数: 0
The Essence of Halal Ecosystem in Pesantren Business in Optimizing Toward Sustainable Economy 清真生态系统在优化可持续经济中的重要作用
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16552
May Shinta Retnowati, Daud Sukoco, Mufti Fitiyani
In the era of globalization, the halal product market has grown to become a significant contributor to the global economy. Pesantren is the ideal place for the implementation of the halal system. This is also supported by the territory of Indonesia, which is a majority Muslim community, so that Halal is not only an important aspect of Islamic teachings but also a necessity. One of the most important halal needs is to pay attention to food and beverages. The halal sector promotes the idea of goodness for consumption as a guarantee of the highest quality of goods and services. The purpose of industrial economics is to explain the ways of development in the economic sector, for the halal industry in Pesantren to have an economic impact on Pesantren and the surrounding community. The research method uses qualitative with a descriptive inductive approach. The study results show that business units in Islamic boarding schools, such as Roya always maintain the quantity and quality of halal both from products, systems, services, and human resources so as to optimize halal value impacting sustainable economy. The sustainable impact can be felt directly by the big family of the Pesantren, and also the Pesantren workers taken from the community around the cottage in order to feel the blessing of halal cycle. Keywords: business unit of Pesantren, halal industry, halal, products
在全球化时代,清真产品市场已发展成为全球经济的重要贡献者。Pesantren 是实施清真体系的理想之地。印尼是穆斯林占多数的国家,因此清真不仅是伊斯兰教义的一个重要方面,也是一种必需品。最重要的清真需求之一是关注食品和饮料。清真食品行业提倡 "善待消费 "的理念,以此保证商品和服务的最高质量。产业经济学的目的是解释经济部门的发展方式,使 Pesantren 的清真产业对 Pesantren 和周边社区产生经济影响。研究方法采用描述性归纳的定性方法。研究结果表明,伊斯兰寄宿学校(如 Roya)的企业单位始终保持清真产品、系统、服务和人力资源的数量和质量,从而优化清真价值,对可持续经济产生影响。清真寄宿学校的大家庭可以直接感受到可持续发展的影响,而来自山寨周围社区的清真寄宿学校员工也能感受到清真循环的祝福。关键词:Pesantren 企业单位、清真产业、清真、产品
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引用次数: 0
The Role of Credit Facilities and Micro and Small Enterprises (MSEs) in Enhancing Rural Development Performance (A Study in Villages in Central Sulawesi Province) 信贷设施和小型微型企业(MSE)在提高农村发展绩效中的作用(对中苏拉威西省村庄的研究)
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16547
Seren Defrina Sarapung, Andi Chairil Furqan, Femilia Zahra, Megawati
This research aims to analyze the extent to which the presence and role of credit facilities and micro and small enterprises (MSEs) in rural areas contribute to village development, especially in achieving the Village Development Index (VDI), which comprises three dimensions: the Social Resilience Index (SRI), Economic Resilience Index (ERI), and Environmental Resilience Index (EnRI). This study uses a quantitative method and cross-sectional data from 1842 villages in the Central Sulawesi Province sourced from the 2021 village potential data provided by the Central Statistics Agency, with a final sample of 1783 observations. The results indicate that the presence of both credit facilities and MSEs in rural areas has contributed to the achievement of VDI. Additionally, it was found that the presence of MSEs can mediate the influence of credit facilities on VDI. The existence of credit facilities in rural areas encourages the increase of MSEs in those areas, which in turn contributes to the improvement of VDI. The findings imply that for the strategy of accelerating rural development in Indonesia, the government, regional governments, financial institutions (banks and non-banks) and other stakeholders need to establish policies to enhance collaboration and innovative programs for the empowerment of village communities, including the provision of accessible, affordable, and reachable credit facilities for rural communities. The existence of such programs is expected to stimulate an increase in the number of MSEs and enhance economic activities in rural areas. This will then lead to an improvement in VDI. Keywords: credit facilities, micro and small enterprises, rural development, village development index
本研究旨在分析农村地区信贷设施和小型微型企业(MSE)的存在和作用在多大程度上促进了村庄的发展,尤其是在实现村庄发展指数(VDI)方面,该指数包括三个方面:社会复原力指数(SRI)、经济复原力指数(ERI)和环境复原力指数(EnRI)。本研究采用定量方法,从中央统计局提供的 2021 年村庄潜力数据中获取了中苏拉威西省 1842 个村庄的横截面数据,最终样本为 1783 个观测值。结果表明,农村地区信贷设施和微型企业的存在有助于实现 VDI。此外,研究还发现,微型企业的存在可以调节信贷设施对 VDI 的影响。农村地区信贷设施的存在鼓励了这些地区微型企业的增加,而微型企业的增加又反过来促进了可持续发展指数的提高。研究结果表明,为加快印尼农村发展战略的实施,政府、地区政府、金融机构(银行和非银行)及其他利益相关者需要制定政策,加强合作,并实施创新计划,以增强乡村社区的能力,包括为乡村社区提供可获得、可负担和可触及的信贷设施。这些方案的存在有望刺激微型企业数量的增加,并促进农村地区的经济活动。这将进而改善 VDI。关键词:信贷设施、微型和小型企业、农村发展、村庄发展指数
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引用次数: 0
Public Economy Analysis in Electricity-based Transportation in Jakarta: Dilemmas and Costs 雅加达电力交通的公共经济分析:困境与成本
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16479
Achmad Nur Hidayat
Transportation is of the major component when it comes to city’s economy. In Jakarta, the dense and fast-growing Indonesian capital, fossil-fuel-based motor vehicles account for most of the greenhouse gas emissions and air pollution. Therefore, implementing electricity-based transportation has become very relevant and important for Jakarta to create a more sustainable environment. The main objective of this research is to conduct a public economic analysis of the development and operation of electricity-based transport in Jakarta, focusing on the dilemmas and related costs. The research uses qualitative approaches, combining document analysis, interviews with related stakeholder documents, and economic models to calculate the related costs and benefits. The results show that despite the high initial costs associated with infrastructure and vehicle acquisition, electricity-based transport has the potential to generate significant long-term economic, environmental, and social benefits. The result can provide important insights for policymakers on the economic implications of the development of electricity-based transportation in Jakarta. To obtain such benefits, significant initial investments, strong policy support, and collaboration between the public and private sectors are needed. Keywords: public economy, context and electricity-based transportation, interests
交通是城市经济的主要组成部分。雅加达是印尼人口密集、发展迅速的首都,以化石燃料为基础的机动车辆排放的温室气体和造成的空气污染占绝大部分。因此,对雅加达而言,实施电力交通以创造更可持续的环境已变得非常重要。本研究的主要目的是对雅加达电力运输的发展和运营进行公共经济分析,重点关注两难问题和相关成本。研究采用定性方法,结合文件分析、相关利益者文件访谈和经济模型来计算相关成本和收益。结果表明,尽管与基础设施和车辆购置相关的初始成本较高,但电力运输有可能产生巨大的长期经济、环境和社会效益。该结果可为政策制定者在雅加达发展电力运输的经济影响方面提供重要启示。要获得这些效益,需要大量的初始投资、强有力的政策支持以及公共和私营部门之间的合作。关键词:公共经济、背景和电力运输、利益
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引用次数: 0
Foreign Direct Investment and Economic Growth in Malaysia -- Re-examining Key Economic Fundamental 马来西亚的外国直接投资与经济增长--重新审视关键经济基础
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16488
Aida Syazana Abu Bakar, Abdul Razak Abdul Hadi
The sustainable growth of Malaysia’s economy is important to ensure full employment and efficient allocation of national resources. This empirical study is motivation driven to ascertain the relevant economic dynamics that can significantly affect national gross domestic product (GDP). Using quarterly secondary data from 2015 to 2022, we employed the Johansen-Juselius cointegration test as an estimation tool. The results revealed that net foreign direct investment (NFDI) is a significant economic factor that influences national income over, both, short- and long-run. As such, this external economic factor is one of the key determinants in underpinning the effectiveness of Malaysian government’s fiscal policy. This paper analyzes Malaysian economic activities from the fiscal perspective over the past eight years. Keywords: gross domestic products, total government revenue, net export, net FDI
马来西亚经济的可持续增长对于确保充分就业和国家资源的有效分配非常重要。本实证研究的动机是确定能够显著影响国家国内生产总值(GDP)的相关经济动态。利用 2015 年至 2022 年的季度二级数据,我们采用约翰森-朱塞柳斯协整检验作为估计工具。结果显示,净外国直接投资(NFDI)是影响国民收入短期和长期的重要经济因素。因此,这一外部经济因素是支撑马来西亚政府财政政策有效性的关键决定因素之一。本文从财政角度分析了马来西亚过去八年的经济活动。关键词:国内生产总值、政府总收入、净出口、净外国直接投资
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引用次数: 0
An Examination of the Logistics Infrastructure's Impact on the Economic Growth of ASEAN 研究物流基础设施对东盟经济增长的影响
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16470
Raden Parianom, Desmintari, Kery Utami
Despite the substantial economic potential, ASEAN faces challenges in meeting its infrastructure investment needs, resulting in suboptimal logistics performance for several countries. This study proposes an analysis of the contribution of logistics infrastructure and infrastructure investment in ASEAN countries to the overall economic growth of ASEAN. This study also aims to provide valuable insights for formulating effective policies that promote regional connectivity and accelerate economic integration in the ASEAN region. This study employs a fixed effect model with panel data from eight ASEAN nations (Cambodia, Indonesia, Malaysia, Myanmar, the Philippines, Thailand, Singapore, and Vietnam) gathered between 2021 and 2022. The results show that ASEAN countries’ logistics infrastructure is yet to affect ASEAN economic growth optimally. However, ASEAN countries’ domestic infrastructure investment significantly and negatively affects ASEAN economic growth. ASEAN governments must prioritize and actively develop logistics infrastructure, both nationally and regionally, to help develop regional linkages and promote sustainable economic growth rates. They should also intensify coordination efforts, optimize regional financial integration, identify alternative funding sources, and assess regulations restricting private sector participation to maximize private sector investments in infrastructure development, including public-private partnership (PPP). Keywords: ASEAN, economic growth, fixed effect, infrastructure investment, logistic infrastructure
尽管经济潜力巨大,但东盟在满足基础设施投资需求方面仍面临挑战,导致一些国家的物流绩效不尽如人意。本研究建议分析东盟国家的物流基础设施和基础设施投资对东盟整体经济增长的贡献。本研究还旨在为制定有效政策以促进区域互联互通和加快东盟地区经济一体化提供有价值的见解。本研究采用固定效应模型,使用了 2021 年至 2022 年期间收集的八个东盟国家(柬埔寨、印度尼西亚、马来西亚、缅甸、菲律宾、泰国、新加坡和越南)的面板数据。结果表明,东盟国家的物流基础设施尚未对东盟经济增长产生最佳影响。然而,东盟国家的国内基础设施投资对东盟经济增长产生了显著的负面影响。东盟各国政府必须优先考虑并积极发展国内和区域的物流基础设施,以帮助发展区域联系并促进可持续的经济增长率。东盟各国政府还应加大协调力度,优化区域金融一体化,寻找替代资金来源,并评估限制私营部门参与的法规,以最大限度地扩大私营部门在基础设施发展中的投资,包括公私合作伙伴关系(PPP)。关键词东盟、经济增长、固定效应、基础设施投资、物流基础设施
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引用次数: 0
Artificial Intelligence Driven Approaches for Financial Fraud Detection: A Systematic Literature Review 人工智能驱动的金融欺诈检测方法:系统性文献综述
Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16551
Indrawati Yuhertiana, Ahsanul Hadi Amin
The primary aim of this research is to present a thorough and all-encompassing examination of artificial intelligence (AI) methodologies employed in the detection of financial fraud. The present study employs a systematic literature review (SLR) that was conducted utilizing the PRISMA approach. A comprehensive search was undertaken on reputable academic databases including ScienceDirect, Scopus, Springer, and Emerald, yielding a total of 24 papers published throughout the timeframe of 2014 to 2023. These articles will, thereafter, undergo further analysis. The findings of this study demonstrate that the implementation of artificial intelligence (AI) techniques for detecting financial fraud yields favorable outcomes. Specifically, the AI approach proves to be effective in enhancing the precision and efficiency of fraud pattern identification, thereby making a substantial contribution in this domain. In contrast, the prevailing methodology employed in the realm of financial fraud detection is frequently centered around machine learning. Furthermore, a majority of the research encompassed a diverse range of industries, with particular emphasis on the financial industry as the primary domain for the implementation of artificial intelligence (AI) in the detection of financial fraud. Keywords: artificial intelligent, financial fraud, fraud detection
本研究的主要目的是对金融欺诈检测中使用的人工智能(AI)方法进行全面彻底的审查。本研究采用 PRISMA 方法进行系统文献综述(SLR)。我们在包括 ScienceDirect、Scopus、Springer 和 Emerald 在内的著名学术数据库中进行了全面搜索,共收集到 24 篇发表于 2014 年至 2023 年期间的论文。此后,将对这些文章进行进一步分析。本研究的结果表明,采用人工智能(AI)技术检测金融欺诈会产生有利的结果。具体来说,人工智能方法被证明能有效提高欺诈模式识别的精度和效率,从而在这一领域做出重大贡献。相比之下,金融欺诈检测领域采用的主流方法通常以机器学习为中心。此外,大多数研究涵盖了不同的行业,尤其强调金融行业是实施人工智能(AI)检测金融欺诈的主要领域。关键词:人工智能、金融欺诈、欺诈检测
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引用次数: 0
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KnE Social Sciences
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