Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16539
Ahmed Dahiru Ahmed, Ekawati Jati Wibawaningsih, Muhammad Auwal Kabir
This paper investigates the influence of the inflation rate (IFR) on the association between the earnings retention ratio (ERR) and share price (SP) of Deposit Money Banks (DMBs) in Nigeria from 2012 to 2021. IFR, ERR, and firm size (FSZ) are the explanatory variables and the dependent variable is SP. Data were obtained from the financial reports of the sampled banks. The census sampling was used, where the entire 14 listed DMBs were used as the population and the sample size at the same time. The results from the analysis showed a positive and substantial relationship between SP and ERR. The findings further revealed a positive but insignificant connection between SP and IFR. Moreover, the results established a negative and immaterial relationship between SP and moderated ERR with IFR and FSZ as a control variable. Therefore, it is assumed and recommended that DMBs can improve the value of SP through financial engineering on their dividend policies. Keywords: earnings retention ratio, firm size, inflation, share price
{"title":"Moderating Effect of Inflation Rate on the Relationship Between Earnings Retention Ratio and Share Price of Banks","authors":"Ahmed Dahiru Ahmed, Ekawati Jati Wibawaningsih, Muhammad Auwal Kabir","doi":"10.18502/kss.v9i20.16539","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16539","url":null,"abstract":"This paper investigates the influence of the inflation rate (IFR) on the association between the earnings retention ratio (ERR) and share price (SP) of Deposit Money Banks (DMBs) in Nigeria from 2012 to 2021. IFR, ERR, and firm size (FSZ) are the explanatory variables and the dependent variable is SP. Data were obtained from the financial reports of the sampled banks. The census sampling was used, where the entire 14 listed DMBs were used as the population and the sample size at the same time. The results from the analysis showed a positive and substantial relationship between SP and ERR. The findings further revealed a positive but insignificant connection between SP and IFR. Moreover, the results established a negative and immaterial relationship between SP and moderated ERR with IFR and FSZ as a control variable. Therefore, it is assumed and recommended that DMBs can improve the value of SP through financial engineering on their dividend policies. \u0000Keywords: earnings retention ratio, firm size, inflation, share price","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16495
Syifa Saida Rahma, Masripah
This research aims to empirically investigate the impact of managerial ownership and managerial competence on tax avoidance, along with examining how firm size moderates these relationships. The study utilized panel data linear regression with a fixed effects approach, employing purposive sampling from 87 manufacturing firms in Indonesia spanning the years 2019 to 2021, totaling 261 firm years. The analysis reveals that managerial ownership does not influence tax avoidance, while managerial competence demonstrates a positive association with tax avoidance. Additionally, the findings suggest that neither firm size nor its interaction with managerial ownership and ability significantly affects the practice of tax avoidance. Keywords: firm size, managerial ability, managerial ownership, tax avoidance
{"title":"Managerial Ownership and Managerial Ability on Tax Avoidance: Moderating Role of Firm Size","authors":"Syifa Saida Rahma, Masripah","doi":"10.18502/kss.v9i20.16495","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16495","url":null,"abstract":"This research aims to empirically investigate the impact of managerial ownership and managerial competence on tax avoidance, along with examining how firm size moderates these relationships. The study utilized panel data linear regression with a fixed effects approach, employing purposive sampling from 87 manufacturing firms in Indonesia spanning the years 2019 to 2021, totaling 261 firm years. The analysis reveals that managerial ownership does not influence tax avoidance, while managerial competence demonstrates a positive association with tax avoidance. Additionally, the findings suggest that neither firm size nor its interaction with managerial ownership and ability significantly affects the practice of tax avoidance. \u0000Keywords: firm size, managerial ability, managerial ownership, tax avoidance","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16530
Lidya Primta Surbakti, Muhammad Auwal Kabir, Hendrik Elisa Sutejo Samosir3
This research paper examined how tax aggressiveness is influenced by ownership structure (managerial ownership, foreign ownership, and family ownership). The study used a population of 53 companies that engage in manufacturing sector and have been listed on the Indonesian Stock Exchange (BEI) from 2020 to 2022. In this study, tax aggressiveness was measured by effective tax rate and book-tax difference models. It also examined the relationship between foreign ownership, family ownership, and managerial ownership with tax aggressiveness using a regression model analysis with the aid of STATA. It was found that a significant relationship exists between managerial ownership and effective tax rate, similar to family ownership and book-tax difference. This implies that manufacturing companies in Indonesia that were dominated by family ownership and managerial ownership could reduce tax aggressiveness. In addition, this research also found that large companies in Indonesia tend to do more tax aggressiveness than small companies. Keywords: tax aggressiveness, management ownership, foreign ownership, family ownership, Indonesia.
本研究论文探讨了所有权结构（管理所有权、外资所有权和家族所有权）对税收积极性的影响。研究对象为 2020 年至 2022 年期间在印尼证券交易所（BEI）上市的 53 家制造业公司。本研究通过实际税率和账面税收差异模型来衡量税收积极性。研究还利用 STATA 进行回归模型分析，研究了外资所有权、家族所有权和管理所有权与税收积极性之间的关系。研究发现，与家族所有权和账面税率差异类似，管理所有权和实际税率之间也存在着重要关系。这意味着，印尼以家族所有权和管理所有权为主导的制造业公司可以降低税收侵略性。此外，本研究还发现，印尼的大公司往往比小公司更具税收侵略性。关键词：税收侵略性、管理层所有权、外资所有权、家族所有权、印度尼西亚。
{"title":"Ownership Structure and Tax Aggressiveness: Empirical Evidence from Indonesia","authors":"Lidya Primta Surbakti, Muhammad Auwal Kabir, Hendrik Elisa Sutejo Samosir3","doi":"10.18502/kss.v9i20.16530","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16530","url":null,"abstract":"This research paper examined how tax aggressiveness is influenced by ownership structure (managerial ownership, foreign ownership, and family ownership). The study used a population of 53 companies that engage in manufacturing sector and have been listed on the Indonesian Stock Exchange (BEI) from 2020 to 2022. In this study, tax aggressiveness was measured by effective tax rate and book-tax difference models. It also examined the relationship between foreign ownership, family ownership, and managerial ownership with tax aggressiveness using a regression model analysis with the aid of STATA. It was found that a significant relationship exists between managerial ownership and effective tax rate, similar to family ownership and book-tax difference. This implies that manufacturing companies in Indonesia that were dominated by family ownership and managerial ownership could reduce tax aggressiveness. In addition, this research also found that large companies in Indonesia tend to do more tax aggressiveness than small companies. \u0000Keywords: tax aggressiveness, management ownership, foreign ownership, family ownership, Indonesia.","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"18 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141837622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16490
Surajit Mazumdar
This research aims to analyze the extent of the globalization crisis and its impact on sustainability. This study uses content analysis method to analyze various documents, such as reports, articles, or policies, to identify patterns, themes, and trends related to globalization and sustainability crises. The research results indicate that the globalization crisis is a paradoxical consequence of the globalization process itself. Although economic integration has connected the world, it has not created the basis for their integration as a human collective capable of acting together, toward common goals. In every country, growing disparities raise questions about sustainability, with debate over sharing the burden between developed and developing countries. To achieve a more equal global order, countries must be able to cooperate and accept each other as equal partners, not in competition. Keywords: crisis, economic integration, globalization, sustainability
{"title":"The Crisis of Globalization and Sustainability","authors":"Surajit Mazumdar","doi":"10.18502/kss.v9i20.16490","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16490","url":null,"abstract":"This research aims to analyze the extent of the globalization crisis and its impact on sustainability. This study uses content analysis method to analyze various documents, such as reports, articles, or policies, to identify patterns, themes, and trends related to globalization and sustainability crises. The research results indicate that the globalization crisis is a paradoxical consequence of the globalization process itself. Although economic integration has connected the world, it has not created the basis for their integration as a human collective capable of acting together, toward common goals. In every country, growing disparities raise questions about sustainability, with debate over sharing the burden between developed and developing countries. To achieve a more equal global order, countries must be able to cooperate and accept each other as equal partners, not in competition. \u0000Keywords: crisis, economic integration, globalization, sustainability","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16499
Turiman, Suharyono, Amrie Firmansyah
The question of continuity has become a worldwide concern, drawing the attention of every government. Economic performance is no longer the only factor used to determine organizational success. Supremacy and competitiveness demand attention to environmental and social activities. The function of accountants has also evolved. Reporting, managing the creation, and maintenance of assessment reports is solely the responsibility of the shareholders. This study aims to examine the continuity of accounting evolution. This study employed a scoping review as its methodology. Research data on sustainable accounting was gathered from various national and international academic papers. The findings indicate that accountants are essential for long-term economic prosperity. Accountants should be able to provide sustainability reports on a level with financial statements. They should be able to assess the quality level of the sustainability report. According to the findings of this study, an accountant is necessary for a healthy economy. The accountants’ capacity to prepare should be able to assess the quality of the report’s continuity. Apart from this, accountants play an important role in setting effective standards for report continuity. Keywords: sustainability accounting, sustainability reporting, sustainable development
{"title":"Development of Sustainability in Accounting - Cognitive and Conceptual Approaches","authors":"Turiman, Suharyono, Amrie Firmansyah","doi":"10.18502/kss.v9i20.16499","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16499","url":null,"abstract":"The question of continuity has become a worldwide concern, drawing the attention of every government. Economic performance is no longer the only factor used to determine organizational success. Supremacy and competitiveness demand attention to environmental and social activities. The function of accountants has also evolved. Reporting, managing the creation, and maintenance of assessment reports is solely the responsibility of the shareholders. This study aims to examine the continuity of accounting evolution. This study employed a scoping review as its methodology. Research data on sustainable accounting was gathered from various national and international academic papers. The findings indicate that accountants are essential for long-term economic prosperity. Accountants should be able to provide sustainability reports on a level with financial statements. They should be able to assess the quality level of the sustainability report. According to the findings of this study, an accountant is necessary for a healthy economy. The accountants’ capacity to prepare should be able to assess the quality of the report’s continuity. Apart from this, accountants play an important role in setting effective standards for report continuity. \u0000Keywords: sustainability accounting, sustainability reporting, sustainable development","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16498
Zahrah Salsabila, Shinta Widyastuti
This research aims to analyze the effect of Islamicity Performance Index and intellectual capital on financial performance in Islamic banks moderated by Shariah supervisory board. The research used 168 sample data from 36 companies consisting of Sharia Bank (BUS) and Sharia enterprise unit (UUS) registered by Otoritas Jasa Keuangan in 2018-2022. The analysis technique used is multiple linear regression analysis with STATA version 17, as a tool. The result concluded profit sharing ratio, zakat performance ratio, Islamic income vs non-Islamic income ratio, and intellectual capital do not affect financial performance. Meanwhile, an equitable distribution ratio has a positive effect on financial performance. The Sharia supervisory board does not strengthen the effects of the profit sharing ratio, zakat performance ratio, and Islamic income vs non-Islamic income ratio. However, the Shariah supervisory board strengthens the effect of equitable distribution ratio and intellectual capital on financial performance. The research contributes to developing new insight into the recent phenomena and the novelty of variables. Research limitations are only using 4 of the 7 Islamicity Performance Index proxies, the object is only in the Indonesian region, and the literature on Sharia supervisory boards is limited. Keywords: financial performance, intellectual capital, Islamic banking, Islamicity Performace Index, Sharia supervisory board
本研究旨在分析伊斯兰教业绩指数和智力资本对伊斯兰银行财务业绩的影响，并由伊斯兰教法监督委员会进行调节。研究使用了2018-2022年在Otoritas Jasa Keuangan注册的由伊斯兰教银行（BUS）和伊斯兰教企业单位（UUS）组成的36家公司的168个样本数据。使用的分析技术是以 STATA 17 版本为工具的多元线性回归分析。结果得出结论：利润分配比率、天课绩效比率、伊斯兰收入与非伊斯兰收入比率和智力资本不影响财务绩效。同时，公平分配比例对财务绩效有积极影响。伊斯兰教法监督委员会不会加强利润分配比率、天课绩效比率以及伊斯兰教收入与非伊斯兰教收入比率的影响。然而，伊斯兰教法监事会加强了公平分配比例和智力资本对财务绩效的影响。这项研究有助于对近期现象和变量的新颖性提出新的见解。研究的局限性在于只使用了 7 个伊斯兰绩效指数中的 4 个指标，研究对象仅在印度尼西亚地区，且有关伊斯兰教法监事会的文献有限。关键词：财务绩效、知识资本、伊斯兰银行、伊斯兰绩效指数、伊斯兰教法监督委员会
{"title":"Does Shariah Supervisory Board Moderate the Effect of Islamicity Performance Index and Intellectual Capital on Financial Performance?","authors":"Zahrah Salsabila, Shinta Widyastuti","doi":"10.18502/kss.v9i20.16498","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16498","url":null,"abstract":"This research aims to analyze the effect of Islamicity Performance Index and intellectual capital on financial performance in Islamic banks moderated by Shariah supervisory board. The research used 168 sample data from 36 companies consisting of Sharia Bank (BUS) and Sharia enterprise unit (UUS) registered by Otoritas Jasa Keuangan in 2018-2022. The analysis technique used is multiple linear regression analysis with STATA version 17, as a tool. The result concluded profit sharing ratio, zakat performance ratio, Islamic income vs non-Islamic income ratio, and intellectual capital do not affect financial performance. Meanwhile, an equitable distribution ratio has a positive effect on financial performance. The Sharia supervisory board does not strengthen the effects of the profit sharing ratio, zakat performance ratio, and Islamic income vs non-Islamic income ratio. However, the Shariah supervisory board strengthens the effect of equitable distribution ratio and intellectual capital on financial performance. The research contributes to developing new insight into the recent phenomena and the novelty of variables. Research limitations are only using 4 of the 7 Islamicity Performance Index proxies, the object is only in the Indonesian region, and the literature on Sharia supervisory boards is limited. \u0000Keywords: financial performance, intellectual capital, Islamic banking, Islamicity Performace Index, Sharia supervisory board","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16474
Try Firda Rahmasari, Dewi Darmastuti, Khalid Ardhi Nurrahman
The granting of authority based on regional autonomy should be able to create local government independence to manage their own finances through local own-source revenue and promote sustainable economic growth. However, many previous studies have found the flypaper effect phenomenon in Indonesia. This research aims to determine the effect of local own-source revenue, intergovernmental transfers, and local government financing on local government expenditure and detect the flypaper effect phenomenon in Indonesia. This quantitative method with a purposive sampling technique has been used to obtain data from 467 regencies/cities in Indonesia for the fiscal year 2021. Hypothesis testing in this research employs multiple linear regression analysis. The research result shows local own-source revenue, general allocation fund, special allocation fund, and revenue sharing fund do not affect local government expenditure, and local government financing positively affects local government expenditure. This research did not find the flypaper effect in local governments in Indonesia but identified other funding mechanisms to meet the needs of local government expenditure derived from local government financing. Keywords: flypaper effect, local own-source revenue, intergovernment transfers, local government financing, regional expenditures
{"title":"Local Finance and Regional Expenditures: Is There a Flypaper Effect in Indonesia?","authors":"Try Firda Rahmasari, Dewi Darmastuti, Khalid Ardhi Nurrahman","doi":"10.18502/kss.v9i20.16474","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16474","url":null,"abstract":"The granting of authority based on regional autonomy should be able to create local government independence to manage their own finances through local own-source revenue and promote sustainable economic growth. However, many previous studies have found the flypaper effect phenomenon in Indonesia. This research aims to determine the effect of local own-source revenue, intergovernmental transfers, and local government financing on local government expenditure and detect the flypaper effect phenomenon in Indonesia. This quantitative method with a purposive sampling technique has been used to obtain data from 467 regencies/cities in Indonesia for the fiscal year 2021. Hypothesis testing in this research employs multiple linear regression analysis. The research result shows local own-source revenue, general allocation fund, special allocation fund, and revenue sharing fund do not affect local government expenditure, and local government financing positively affects local government expenditure. This research did not find the flypaper effect in local governments in Indonesia but identified other funding mechanisms to meet the needs of local government expenditure derived from local government financing. \u0000Keywords: flypaper effect, local own-source revenue, intergovernment transfers, local government financing, regional expenditures","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16469
Hanung Desy Hapsari, Dianwicaksih Arieftiara
In terms of ESG disclosure moderated by the role of internal audit, the size of the audit committee, board of commissioners, and women on the committee were tested in this study. The control variables used were Covid dummy, leverage, and company size. This study used mining companies with the observation period 2016-2022. For this panel data analysis method, a panel regression model was used. The novelty of this research is testing before and after the pandemic for ESG and using Bloomberg ESG data. The results of this study are inconsistent with previous research, which states that the size of the audit committee, board of commissioners, and women on the committee have no impact because each company studied has an internal audit division. The audit committee and board of commissioners in ESG disclosure are responsible for overseeing management policies, general management operations, and providing advice. The research shows that ESG disclosure moderated by the internal audit is not influenced by audit committee size, board, and women on the committee. Keywords: audit committee size, board size, dummy Covid, ESG, women on board
{"title":"The Effect of Audit Committee Size, Board Size, and Women on the Board on the Disclosure of Environment, Social, and Good Governance (ESG) Reports Before and During the COVID-19 Pandemic in Indonesian Mining Companies","authors":"Hanung Desy Hapsari, Dianwicaksih Arieftiara","doi":"10.18502/kss.v9i20.16469","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16469","url":null,"abstract":"In terms of ESG disclosure moderated by the role of internal audit, the size of the audit committee, board of commissioners, and women on the committee were tested in this study. The control variables used were Covid dummy, leverage, and company size. This study used mining companies with the observation period 2016-2022. For this panel data analysis method, a panel regression model was used. The novelty of this research is testing before and after the pandemic for ESG and using Bloomberg ESG data. The results of this study are inconsistent with previous research, which states that the size of the audit committee, board of commissioners, and women on the committee have no impact because each company studied has an internal audit division. The audit committee and board of commissioners in ESG disclosure are responsible for overseeing management policies, general management operations, and providing advice. The research shows that ESG disclosure moderated by the internal audit is not influenced by audit committee size, board, and women on the committee. \u0000Keywords: audit committee size, board size, dummy Covid, ESG, women on board","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678802","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16514
Ullya Vidriza, Daniel Ananta Talmera
This study aims to determine the impact of government and private investment on poverty rates in Indonesia’s nickel-producing provinces (South Sulawesi, Central Sulawesi, Southeast Sulawesi, and North Maluku). By utilizing the panel data analysis approach from 2013 to 2022, we can observe how the realization of Foreign Investment (PMA), Domestic Investment (PMDN), and Government Investment (BM) affects poverty reduction. The study’s findings suggest that Domestic Investment (PMDN) has considerable impact on poverty reduction. Meanwhile, the realization of Foreign Investment (PMA) and Government Investment (BM) had no substantial impact on poverty reduction in nickel-producing provinces. Along with the increase in the amount of foreign investment and government investment in nickel-producing provinces in Indonesia, research shows that the results do not have a significant effect on alleviating poverty in these nickel-producing provinces. So investment must be encouraged to be more inclusive or encourage labor-intensive investment. The government and corporate sector can utilize this information to help determine the direction of investment in Indonesia’s nickel-producing provinces. Keywords: poverty, foreign direct investment, domestic direct investment, public investment
{"title":"How Public and Private Investment Reduces Poverty: A Case Study of Provinces with Nickel Production in Indonesia","authors":"Ullya Vidriza, Daniel Ananta Talmera","doi":"10.18502/kss.v9i20.16514","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16514","url":null,"abstract":"This study aims to determine the impact of government and private investment on poverty rates in Indonesia’s nickel-producing provinces (South Sulawesi, Central Sulawesi, Southeast Sulawesi, and North Maluku). By utilizing the panel data analysis approach from 2013 to 2022, we can observe how the realization of Foreign Investment (PMA), Domestic Investment (PMDN), and Government Investment (BM) affects poverty reduction. The study’s findings suggest that Domestic Investment (PMDN) has considerable impact on poverty reduction. Meanwhile, the realization of Foreign Investment (PMA) and Government Investment (BM) had no substantial impact on poverty reduction in nickel-producing provinces. Along with the increase in the amount of foreign investment and government investment in nickel-producing provinces in Indonesia, research shows that the results do not have a significant effect on alleviating poverty in these nickel-producing provinces. So investment must be encouraged to be more inclusive or encourage labor-intensive investment. The government and corporate sector can utilize this information to help determine the direction of investment in Indonesia’s nickel-producing provinces. \u0000Keywords: poverty, foreign direct investment, domestic direct investment, public investment","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16515
Luthfiyyah Naurah Bayu, Muhammad Anwar Fathoni
The paradigm of the conventional economic theory states that economic growth affects poverty levels and human development, but this study proves the opposite. The economic growth influences the poverty level and human development. This study investigates the impact of poverty, human development, and the zakat fund on economic gowth in Indonesia and Malaysia between 2011 and 2020. Indonesia and Malaysia are two countries that have close characteristics, namely countries with a Muslim majority in Southeast Asia that develop zakat. The quantitative method will be used in this study using secondary data. The analytical technique used in this research is panel data regression analysis. This study demonstrates that poverty, human development, and zakat funds affected the economic growth in Indonesia and Malaysia from 2011 to 2020. Keywords: economic growth, poverty, zakat, religious charity, index of human development
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