Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis

The Influence of QRIS Use and The Development of Cashless Transactions on People’s Purchasing Decisions in Purwokerto

2026-06-02T08:33:58+07:00

Abstract. The emergence of digital transaction systems also affects consumer behavior in making purchases. This study aims to determine the effect of using QRIS and the development of cashless transactions on the purchasing decisions of the community in Purwokerto. This study uses a quantitative method with an associative-causal approach, targeting 103 respondents who use QRIS and non-cash transactions. Primary data was obtained through questionnaires using a random sampling technique. Data analysis includes validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination. The results of this study indicate that the use of QRIS does not have a significant effect on purchasing decisions, while non-cash transactions have a significant effect. Simultaneously, both variables affect purchasing decisions with a contribution of 49.1%, while 50.9% is influenced by other factors. It is hoped that this research can provide benefits for entrepreneurs and researchers in the future regarding cashless transactions.

Abstrak. Munculnya sistem transaksi digital juga memengaruhi perilaku konsumen dalam melakukan pembelian. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan QRIS dan perkembangan transaksi cashless terhadap keputusan pembelian masyarakat di Purwokerto. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif-kausal, yang ditujukan kepada 103 responden yang menggunakan QRIS dan transaksi non-tunai. Data primer diperoleh melalui kuesioner dengan menggunakan teknik random sampling. Analisis data meliputi uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa penggunaan QRIS tidak berpengaruh signifikan terhadap keputusan pembelian, sedangkan transaksi non-tunai memiliki pengaruh yang signifikan. Secara bersamaan, kedua variabel memengaruhi keputusan pembelian dengan kontribusi sebesar 49.1%, sementara 50.9% dipengaruhi oleh faktor lain. Diharapkan penelitian ini dapat memberikan manfaat bagi para pelaku usaha dan peneliti di masa depan terkait transaksi non-tunai

Analysis Of Changes In Generation Z's Saving Habits Due To The Use Of Digital Wallets In Indonesia

2026-06-05T07:43:47+07:00

Abstract. Advances in financial technology, particularly digital wallets, have transformed the financial behavior of Generation Z in Indonesia. This study aims to analyze changes in Generation Z’s saving patterns resulting from the use of digital wallets through a Systematic Literature Review (SLR) approach. A total of 15 scientific articles from Google Scholar, SINTA, and Scopus published between 2020 and 2025 were systematically analyzed. The results indicate that digital wallets such as GoPay, OVO, DANA, and ShopeePay have a positive impact on the frequency and consistency of saving through automatic savings features and micro-investments. However, the ease of transactions and cashback features also encourage consumptive behavior that has the potential to reduce the proportion of savings. Financial literacy proved to be a crucial moderating variable, where Generation Z members with high financial literacy tend to utilize digital wallets as a savings tool, while those with low financial literacy are more prone to impulsive spending. This study underscores the importance of digital-based financial education programs integrated with the digital wallet ecosystem to foster a sustainable savings culture among Generation Z in Indonesia.

Abstrak. Perkembangan teknologi finansial, khususnya dompet digital, telah mengubah perilaku keuangan Generasi Z di Indonesia. Penelitian ini bertujuan menganalisis perubahan pola menabung Generasi Z akibat penggunaan dompet digital melalui pendekatan Systematic Literature Review (SLR). Sebanyak 15 artikel ilmiah dari Google Scholar, SINTA, dan Scopus yang diterbitkan tahun 2020–2025 dianalisis secara sistematis. Hasil penelitian menunjukkan bahwa dompet digital seperti GoPay, OVO, DANA, dan ShopeePay berpengaruh positif terhadap frekuensi dan konsistensi menabung melalui fitur tabungan otomatis dan investasi mikro. Namun, kemudahan transaksi dan fitur cashback turut mendorong perilaku konsumtif yang berpotensi mengurangi proporsi tabungan. Literasi keuangan terbukti menjadi variabel moderasi yang krusial, di mana Generasi Z berliterasi tinggi cenderung memanfaatkan dompet digital sebagai instrumen menabung, sedangkan yang berliterasi rendah lebih rentan terhadap pengeluaran impulsif. Penelitian ini menegaskan pentingnya program edukasi keuangan berbasis digital yang terintegrasi dengan ekosistem dompet digital guna mendorong budaya menabung berkelanjutan pada Generasi Z di Indonesia.

An Analysis of Cash Basis Accounting in Consignment Reseller Operations on Marketplace Platforms: A Case Study of Zaril Company

2026-06-05T19:55:59+07:00

Abstract. This study aims to analyze cash-basis financial recording practices in reseller businesses that operate under a consignment system on marketplace platforms, focusing on a case study of Zaril Company. A qualitative approach with a case study method was employed. Data were collected through interviews, observations, and documentation involving resellers engaged in marketplace sales activities. Data analysis was conducted descriptively by comparing the existing recording practices with accounting theories related to cash-basis accounting and consignment transactions. The findings indicate that resellers have implemented cash-basis accounting by recognizing revenue when payment is received. However, the records remain simple and are not yet capable of providing accurate financial information. Resellers only record sales transactions without clearly distinguishing revenue, expenses, and profit. Furthermore, in the context of consignment transactions, revenue recognition has not fully complied with accounting principles, which require revenue to be recognized based on the margin or commission earned. These findings highlight the need to improve financial recording practices and accounting understanding to produce more relevant and reliable financial information.

Abstrak. Penelitian ini bertujuan menganalisis pencatatan keuangan berbasis cash basis pada praktik reseller yang menggunakan sistem konsinyasi di marketplace dengan studi kasus pada Zaril Company. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap reseller yang melakukan aktivitas penjualan melalui marketplace. Analisis data dilakukan secara deskriptif dengan membandingkan praktik pencatatan yang diterapkan dengan teori akuntansi mengenai cash basis dan konsinyasi. Hasil penelitian menunjukkan bahwa reseller telah menerapkan pencatatan cash basis dengan mengakui pendapatan saat pembayaran diterima. Namun, pencatatan yang dilakukan masih sederhana dan belum mampu menyajikan informasi keuangan secara akurat. Reseller hanya mencatat transaksi penjualan tanpa memisahkan pendapatan, biaya, dan keuntungan secara jelas. Selain itu, dalam sistem konsinyasi, pengakuan pendapatan belum sepenuhnya sesuai dengan prinsip akuntansi yang mengharuskan pendapatan diakui berdasarkan margin atau komisi yang diperoleh. Temuan ini menunjukkan perlunya peningkatan pemahaman dan pengelolaan pencatatan keuangan agar informasi yang dihasilkan lebih relevan dan andal

Bank Indonesia's Monetary Policy Strategies in Maintaining Inflation and Rupiah Exchange Rate Stability

2026-06-12T07:21:45+07:00

Abstract. Inflation and exchange rate stability are crucial indicators in maintaining Indonesia’s economic stability. As the central bank, Bank Indonesia plays a strategic role in controlling inflation and preserving the stability of the rupiah through various monetary policy instruments. This study aims to analyze Bank Indonesia’s monetary policy strategies in maintaining inflation and exchange rate stability, as well as to evaluate their effectiveness in supporting national economic growth. The research employed a qualitative descriptive approach using secondary data obtained from Bank Indonesia reports, Statistics Indonesia (BPS), scientific journals, and other relevant literature. The findings indicate that Bank Indonesia has successfully managed inflation through the implementation of the Inflation Targeting Framework (ITF), adjustments to the BI-Rate, monetary operations, foreign exchange market interventions, and policy coordination with the government through inflation control teams. These measures contributed to reducing inflation from 5.51% in 2022 to 1.57% in 2024 while maintaining rupiah stability amid global economic pressures. Nevertheless, challenges arising from global economic uncertainty, foreign capital flow volatility, and supply-side inflationary pressures remain significant concerns that require continuous policy vigilance and adaptation.

Abstrak. Inflasi dan stabilitas nilai tukar rupiah merupakan indikator penting dalam menjaga stabilitas perekonomian Indonesia. Bank Indonesia sebagai bank sentral berperan dalam mengendalikan inflasi dan menjaga kestabilan nilai rupiah melalui berbagai kebijakan moneter. Penelitian ini bertujuan menganalisis strategi kebijakan moneter Bank Indonesia dalam menjaga inflasi dan stabilitas nilai tukar rupiah serta mengevaluasi efektivitasnya terhadap pertumbuhan ekonomi nasional. Metode yang digunakan adalah deskriptif kualitatif dengan data sekunder yang bersumber dari laporan Bank Indonesia, Badan Pusat Statistik, jurnal ilmiah, dan literatur terkait. Hasil penelitian menunjukkan bahwa Bank Indonesia mampu mengendalikan inflasi melalui penerapan Inflation Targeting Framework (ITF), penyesuaian BI-Rate, operasi moneter, intervensi pasar valuta asing, serta koordinasi dengan pemerintah melalui Tim Pengendalian Inflasi. Kebijakan tersebut berhasil menurunkan inflasi dari 5,51% pada 2022 menjadi 1,57% pada 2024 dan menjaga stabilitas nilai tukar rupiah di tengah tekanan ekonomi global. Namun, ketidakpastian ekonomi global, volatilitas arus modal asing, dan tekanan inflasi dari sisi pasokan tetap menjadi tantangan yang perlu diantisipasi.

Business Feasibility Analysis Of A Photography, Videography, And Livestreaming Service Business (Case Study: Nimedia Creative)

2026-06-19T11:23:00+07:00

Abstract. The development of the digital creative industry has increased public demand for photography, videography, and livestream services as tools for documentation, promotion, and publication. This condition creates opportunities for creative business actors to develop sustainable businesses. This study aims to analyze the business feasibility of NIMedia Creative as a provider of photography, videography, and livestream services in Banyumas Regency. The study employed a qualitative descriptive approach using a case study method. Data were collected through observation, interviews, documentation, and literature review, then analyzed based on market and marketing, technical and operational, human resources, and financial aspects. The results indicate that NIMedia Creative has considerable market potential, supported by adequate production facilities, a structured work system, flexible human resources, and good financial management. Overall, NIMedia Creative has promising prospects and is feasible for further development in the digital creative industry.

Abstrak. Perkembangan industri kreatif digital telah meningkatkan kebutuhan masyarakat terhadap layanan fotografi, videografi, dan livestream sebagai sarana dokumentasi, promosi, dan publikasi. Kondisi ini membuka peluang bagi pelaku usaha kreatif untuk mengembangkan bisnis yang berkelanjutan. Penelitian ini bertujuan menganalisis kelayakan bisnis NIMedia Creative sebagai penyedia jasa fotografi, videografi, dan livestream di Kabupaten Banyumas. Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus. Data diperoleh melalui observasi, wawancara, dokumentasi, dan studi literatur, kemudian dianalisis berdasarkan aspek pasar dan pemasaran, teknis dan operasional, sumber daya manusia, dan keuangan. Hasil penelitian menunjukkan bahwa NIMedia Creative memiliki peluang pasar yang cukup besar, didukung fasilitas produksi yang memadai, sistem kerja terstruktur, sumber daya manusia yang fleksibel, serta pengelolaan keuangan yang baik. Secara keseluruhan, NIMedia Creative memiliki prospek yang baik dan layak untuk terus dikembangkan.

Analysis of Liquidity and Solvability on Profitability at PT Astra International Tbk

2026-06-26T05:57:29+07:00

Abstract. This study aims to analyze and evaluate the financial performance of PT Astra International Tbk during the 2022–2024 period based on liquidity, solvency, and profitability ratios. The research employed a quantitative descriptive method using secondary data obtained from audited annual reports and consolidated financial statements published by the company and the Indonesia Stock Exchange. Data analysis was conducted through financial ratio calculations and trend analysis to identify changes in the company's financial condition over the observation period. The results indicate that the Current Ratio decreased from 1.5 times in 2022 to 1.3 times in 2023 and 2024, yet remained at a level capable of meeting short-term obligations. In terms of solvency, the Debt to Asset Ratio remained stable at 0.4 times, while the Debt to Equity Ratio ranged between 0.7 and 0.8 times, reflecting a strong capital structure and low financial risk. Profitability reached its peak in 2023, with a Return on Equity of 18%, before slightly declining in 2024 due to earnings normalization and weaker market conditions. Overall, PT Astra International Tbk demonstrated sound financial fundamentals, stable financial performance, and the ability to maintain competitive profitability amid changing economic conditions.

Abstrak. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi kinerja keuangan PT Astra International Tbk periode 2022–2024 berdasarkan rasio likuiditas, solvabilitas, dan profitabilitas. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan tahunan dan laporan keuangan konsolidasian auditan yang diperoleh dari situs resmi perusahaan dan Bursa Efek Indonesia. Teknik analisis data dilakukan melalui perhitungan rasio keuangan dan analisis tren untuk mengidentifikasi perkembangan kondisi keuangan perusahaan selama periode penelitian. Hasil penelitian menunjukkan bahwa tingkat likuiditas yang diukur menggunakan Current Ratio mengalami penurunan dari 1,5 kali pada tahun 2022 menjadi 1,3 kali pada tahun 2023 dan 2024, namun masih berada pada tingkat yang mampu memenuhi kewajiban jangka pendek perusahaan. Dari aspek solvabilitas, Debt to Asset Ratio tetap stabil pada angka 0,4 kali, sedangkan Debt to Equity Ratio berada pada kisaran 0,7–0,8 kali yang menunjukkan struktur permodalan yang kuat dan risiko keuangan yang relatif rendah. Sementara itu, profitabilitas perusahaan mencapai kinerja terbaik pada tahun 2023 dengan Return on Equity sebesar 18%, sebelum mengalami penurunan pada tahun 2024 akibat normalisasi laba dan pelemahan kondisi pasar. Secara keseluruhan, PT Astra International Tbk memiliki fundamental keuangan yang sehat, stabil, dan mampu mempertahankan profitabilitas yang kompetitif di tengah dinamika ekonomi yang terjadi.

The Influence of Shopping Lifestyle, Sales Promotion, and Positive Emotion on Impulse Buying at Sociolla

2026-07-14T06:21:49+07:00

Abstract. This study aims to analyze the influence of shopping lifestyle, sales promotion, and positive emotion on impulse buying among Generation Z consumers using the Sociolla platform in the Jabodetabek area. The study employs a quantitative approach with a causal-associative method. The sample consists of 100 respondents selected using purposive sampling. Data were collected via questionnaires and analyzed using multiple linear regression with the aid of SPSS. The results indicate that shopping lifestyle, sales promotion, and positive emotion simultaneously have a significant effect on impulse buying, with a coefficient of determination of 62.8%. Individually, shopping lifestyle and positive emotion have a positive and significant effect on impulse buying, whereas sales promotion does not have a significant effect. These findings suggest that the impulse buying behavior of Generation Z consumers on Sociolla is driven more by shopping lifestyle and positive emotions than by sales promotions.

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh shopping lifestyle, sales promotion, dan positive emotion terhadap impulse buying pada konsumen Generasi Z pengguna platform Sociolla di Jabodetabek. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara simultan shopping lifestyle, sales promotion, dan positive emotion berpengaruh signifikan terhadap impulse buying dengan nilai koefisien determinasi sebesar 62,8%. Secara parsial, shopping lifestyle dan positive emotion berpengaruh positif dan signifikan terhadap impulse buying, sedangkan sales promotion tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa perilaku pembelian impulsif konsumen Generasi Z di Sociolla lebih dipengaruhi oleh gaya hidup berbelanja dan emosi positif dibandingkan promosi penjualan.

The Influence of AI Avatar Content by TikTok Affiliators on Fashion Product Purchase Intention: The Sequential Mediating Roles of Authenticity Perception and Consumer Trust

2026-06-29T11:43:35+07:00

Abstract. This research aims to analyze the influence of AI Avatar content by TikTok affiliators on fashion product purchase intention, examining the sequential mediating roles of authenticity perception and consumer trust. The study adopts a quantitative approach using an online survey of 32 students from Universitas Indraprasta PGRI. Data were collected via a 5-point Likert scale questionnaire and analyzed using Pearson correlation, Cronbach's Alpha reliability testing, and multiple regression analysis with SPSS. Results indicate that AI Avatar content significantly influences authenticity perception (R² = 0.736) and consumer trust (R² = 0.552). Simultaneously, the three predictor variables explain 83.9% of the variance in purchase intention (R² = 0.839). In the full regression model, authenticity perception (β = 0.413; p = 0.018) and trust (β = 0.329; p = 0.015) significantly predict purchase intention, while the direct effect of AI Avatar content is non-significant (β = 0.241; p = 0.122), indicating sequential mediation through authenticity perception and trust as the primary mechanism underlying purchase intention.

Abstrak. Penelitian ini bertujuan menganalisis pengaruh konten AI Avatar pada afiliator TikTok terhadap minat beli produk fashion, dengan mengkaji peran mediasi berurutan persepsi autentisitas dan kepercayaan konsumen. Pendekatan kuantitatif digunakan melalui survei daring terhadap 32 mahasiswa Universitas Indraprasta PGRI. Data dikumpulkan menggunakan kuesioner berskala Likert 5 poin dan dianalisis dengan korelasi Pearson, Cronbach's Alpha, serta regresi berganda melalui SPSS. Hasil menunjukkan konten AI Avatar memengaruhi persepsi autentisitas (R² = 0,736) dan kepercayaan konsumen (R² = 0,552) secara signifikan. Secara simultan, ketiga variabel prediktor menjelaskan 83,9% variasi minat beli (R² = 0,839). Dalam model penuh, persepsi autentisitas (β = 0,413; p = 0,018) dan kepercayaan (β = 0,329; p = 0,015) terbukti signifikan, sementara pengaruh langsung AI Avatar tidak signifikan (β = 0,241; p = 0,122), mengindikasikan mediasi berurutan sebagai jalur utama pembentukan minat beli.

Makmur Jaya Plastic Shop Strategy to Face Price Increases and Stock Uncertainty

2026-07-05T16:36:03+07:00

Abstract. This study examines the survival strategy of Toko Makmur Jaya Plastik in the face of price spikes and supply uncertainty. This study uses a qualitative approach with a descriptive case study design. The researcher collected data through direct observation and in-depth interviews with the business owner, Mr. Damari. Field findings show that the price of plastics has jumped by an extreme of 60% to 80% due to barriers to raw material imports. To mitigate the crisis, stores implemented gradual price adjustments by utilizing old stock as a financial buffer. Owners also increase capital allocation to absorb quotas from distributors and use WhatsApp to monitor daily price fluctuations in real-time. In addition, transparent and honest communication has proven to be effective in maintaining customer loyalty. This study concludes that capital management flexibility, mastery of digital technology, and strong business ethics are the main pillars of the operational resilience of micro enterprises.

Abstrak. Penelitian ini mengkaji strategi bertahan Toko Makmur Jaya Plastik dalam menghadapi lonjakan harga dan ketidakpastian pasokan. Studi ini menggunakan pendekatan kualitatif dengan desain studi kasus deskriptif. Peneliti menghimpun data melalui observasi langsung dan wawancara mendalam bersama pemilik usaha, Bapak Damari. Temuan lapangan menunjukkan harga plastik melonjak ekstrem sebesar 60% hingga 80% akibat hambatan impor bahan baku. Untuk memitigasi krisis, toko menerapkan penyesuaian harga secara bertahap dengan memanfaatkan stok lama sebagai penyangga finansial. Pemilik juga meningkatkan alokasi modal demi menyerap kuota barang dari distributor serta memakai WhatsApp untuk memantau fluktuasi harga harian secara real-time. Selain itu, komunikasi yang transparan dan jujur terbukti efektif menjaga loyalitas pelanggan. Penelitian ini menyimpulkan bahwa fleksibilitas manajemen modal, penguasaan teknologi digital, dan etika bisnis yang kuat menjadi pilar utama ketahanan operasional usaha mikro.

The Effect of Digital Ad Personalization and User-Generated Content on Impulse Buying: Hedonic Value as an Intervening Variable among Shopee and TikTok Shop Users in the Tapal Kuda Region, East Java

2026-09-18T15:58:46+07:00

Abstract. This study examines the influence of Digital Ad Personalization and User-Generated Content (UGC) on Impulse Buying, with Hedonic Value as an intervening variable among Shopee and TikTok Shop users in the Tapal Kuda region, East Java. Employing a quantitative approach, data were collected via a survey of 150 respondents and analyzed using PLS-SEM. The results indicate that both Digital Ad Personalization and UGC exert a positive and significant effect on Hedonic Value, yet do not have a significant direct effect on Impulse Buying. In contrast, Hedonic Value shows a positive and significant influence on Impulse Buying. Furthermore, Digital Ad Personalization and UGC significantly affect Impulse Buying indirectly through Hedonic Value. These findings suggest that a pleasant and emotionally engaging shopping experience serves as a key mechanism driving impulsive purchasing behavior on e-commerce platforms.

Abstrak. Penelitian ini menguji pengaruh Digital Ad Personalization dan User-Generated Content (UGC) terhadap Impulse Buying, dengan Hedonic Value sebagai variabel intervening pada pengguna Shopee dan TikTok Shop di kawasan Tapal Kuda, Jawa Timur. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei terhadap 150 responden dan dianalisis dengan PLS-SEM. Hasil analisis menunjukkan bahwa Digital Ad Personalization dan UGC berpengaruh positif dan signifikan terhadap Hedonic Value, namun tidak berpengaruh langsung secara signifikan terhadap Impulse Buying. Sebaliknya, Hedonic Value terbukti berpengaruh positif dan signifikan terhadap Impulse Buying. Lebih lanjut, Digital Ad Personalization dan UGC berpengaruh signifikan terhadap Impulse Buying secara tidak langsung melalui Hedonic Value. Temuan ini mengindikasikan bahwa pengalaman belanja yang menyenangkan dan sarat nilai emosional berperan sebagai mekanisme kunci dalam mendorong perilaku pembelian impulsif pada platform e-commerce.

Understanding Early Career Success in the Digital Era: The Roles of Digital Competencies, Career Readiness, and Career Self-Efficacy

2026-10-07T11:56:41+07:00

Abstract. This study investigates how digital competencies and career readiness contribute to career success among fresh graduates, with career self-efficacy serving as a mediator. A quantitative causal design was applied to questionnaire data from 200 employed fresh graduates in Indonesia with six months to two years of work experience. Data were analyzed using SEM-PLS through SmartPLS. The results show that digital competencies and career readiness significantly enhance both career self-efficacy and career success. Career self-efficacy also has a significant positive effect on career success and mediates the relationships of digital competencies and career readiness with career success. The findings emphasize the importance of developing graduates’ digital capabilities, career preparedness, and confidence in managing career demands during the early employment stage.

Abstrak. Penelitian ini menganalisis kontribusi kompetensi digital dan kesiapan karier terhadap kesuksesan karier pada fresh graduate, dengan efikasi diri karier sebagai variabel mediasi. Penelitian menggunakan desain kuantitatif kausal dengan data kuesioner dari 200 fresh graduate di Indonesia yang telah bekerja selama enam bulan hingga dua tahun. Data dianalisis menggunakan SEM-PLS melalui SmartPLS. Hasil menunjukkan bahwa kompetensi digital dan kesiapan karier berpengaruh positif dan signifikan terhadap efikasi diri karier maupun kesuksesan karier. Efikasi diri karier juga berpengaruh positif dan signifikan terhadap kesuksesan karier serta memediasi hubungan kompetensi digital dan kesiapan karier dengan kesuksesan karier. Temuan ini menegaskan pentingnya pengembangan kompetensi digital, kesiapan karier, dan keyakinan individu dalam menghadapi tuntutan karier pada tahap awal memasuki dunia kerja.

Economic Convergence in North Sumatra Province: An Analysis of β-Convergence in Per Capita Income Across Regions

2026-07-21T16:16:32+07:00

This study aims to examine the process of economic convergence among regencies and cities in North Sumatra Province and to identify the factors influencing this condition during the 2016–2025 period. The research is motivated by persistent development disparities and variations in per capita Gross Regional Domestic Product (GRDP) across regions, indicating uneven economic growth. The analysis employs two approaches: a descriptive analysis using the Klassen Typology to classify regional characteristics, and a quantitative analysis using panel data regression with the Fixed Effects Model (FEM). The dependent variable is per capita GRDP, while the independent variables include lagged per capita GRDP, the Human Development Index (HDI), the Open Unemployment Rate (TPT), and Domestic Direct Investment (PMDN). The Klassen Typology analysis reveals that the majority of regencies and cities in North Sumatra Province fall into the category of relatively lagging regions (Quadrant IV). Meanwhile, the panel data regression results indicate that lagged per capita GRDP has a positive and significant effect on per capita GRDP, suggesting the presence of an economic convergence process in North Sumatra Province. Furthermore, HDI and PMDN investment are shown to have a positive and significant impact on increasing per capita GRDP, whereas the TPT has a negative, albeit statistically insignificant, effect. Based on these findings, local governments need to prioritize improving human resource quality and fostering a more conducive investment environment to accelerate equitable development and economic growth across regions.

Keywords: Economic Convergence, GRDP per Capita, Human Development Index (HDI), Open Unemployment Rate (TPT), Investment, Panel Data Regression, Klassen Typology.

Analysis Of The Relationship Between Poverty Levels And Grdp Per Capita With Mean Years Of Schooling In Regencies/Cities Of North Sumatra Province, 2016–2025: A Study From The Perspective Of Karl Marx's Political Economy

2026-11-05T13:36:15+07:00

Abstract. This study examines the relationships of the poverty rate and gross regional domestic product (GRDP) per capita with mean years of schooling (MYS) across 33 regencies and cities in North Sumatra Province during 2016-2025, interpreted through the lens of Karl Marx's political economy. The study adopts a quantitative approach using a balanced panel comprising 330 observations obtained from Statistics Indonesia (BPS). Based on the Chow and Hausman tests, the analysis employs a fixed-effects model (FEM) with White period robust standard errors. The one-way FEM controls for regional fixed effects, while the two-way FEM additionally includes year fixed effects as a robustness check. In the one-way model, the poverty rate has a negative but statistically insignificant coefficient (-0.019850; p =0.1358), whereas the natural logarithm of GRDP per capita is positively and statistically significantly associated with MYS (2.774898; p < 0.001). After controlling for year effects, the poverty rate remains statistically insignificant, while the coefficient on the natural logarithm of GRDP per capita becomes negative and statistically insignificant (-1.903093; p = 0.3082). These findings indicate that the positive association between GRDP per capita and MYS is not robust to the inclusion of year fixed effects.

Abstrak. Penelitian ini bertujuan menganalisis hubungan tingkat kemiskinan dan Produk Domestik Regional Bruto (PDRB) per kapita dengan rata-rata lama sekolah (RLS) pada 33 kabupaten/kota di Provinsi Sumatera Utara selama 2016-2025 melalui perspektif ekonomi politik Karl Marx. Penelitian menggunakan pendekatan kuantitatif dengan data panel seimbang sebanyak 330 observasi yang bersumber dari Badan Pusat Statistik. Berdasarkan uji Chow dan Hausman, analisis menggunakan Fixed Effect Model (FEM) dengan standard error robust White period. FEM satu arah mengendalikan efek tetap wilayah, sedangkan FEM dua arah menambahkan efek tahun sebagai pengujian ketahanan hasil. Pada model satu arah, kemiskinan berkoefisien negatif tetapi tidak signifikan (-0,019850; p = 0,1358), sedangkan logaritma PDRB per kapita berhubungan positif dan signifikan dengan RLS (2,774898; p <0,000). Setelah efek tahun dikendalikan, kemiskinan tetap tidak signifikan, sementara koefisien logaritma PDRB per kapita berubah menjadi negatif dan tidak signifikan (-1,903093; p = 0,3082). Temuan ini menunjukkan bahwa hubungan positif PDRB per kapita dengan RLS tidak robust terhadap pengendalian efek tahun.

The Impact of Digitalization on Audit Quality and Modern Financial Reporting Practices

2026-11-04T22:04:52+07:00

Abstract. The advancement of digital technology has driven changes in audit processes and modern financial reporting practices. This study aims to analyze the impact of digitalization—facilitated by technologies such as cloud accounting, artificial intelligence, big data analytics, and digital accounting information systems—on audit quality and financial reporting practices. A descriptive qualitative approach was employed, utilizing a literature review to examine relevant prior research. The analysis synthesizes research findings to identify the benefits, mechanisms, and challenges associated with implementing digitalization in the fields of accounting and auditing. The study indicates that digitalization has the potential to enhance the efficiency of audit processes, broaden the scope of transaction analysis, strengthen internal controls, and improve the timeliness, accuracy, and reliability of financial reporting. Furthermore, the use of digital technology assists auditors in identifying anomalies and risks of misstatement, while also facilitating the provision of more relevant information to stakeholders. However, the effectiveness of such implementation is contingent upon human resource competence, infrastructure readiness, implementation costs, and data security risks. Consequently, realizing the benefits of digitalization for audit quality and financial reporting requires robust information technology governance, the enhancement of professional competencies, and effective internal controls. This study is intended to provide insight into the opportunities and challenges presented by digital transformation in improving the quality of financial information.

Abstrak.. Perkembangan teknologi digital telah mendorong perubahan dalam proses audit dan praktik pelaporan keuangan modern. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi terhadap kualitas audit dan praktik pelaporan keuangan melalui pemanfaatan teknologi, seperti cloud accounting, kecerdasan buatan (artificial intelligence), analitik data besar (big data analytics), dan sistem informasi akuntansi digital. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui studi literatur dengan mengkaji penelitian terdahulu yang relevan. Analisis dilakukan melalui sintesis temuan penelitian untuk mengidentifikasi manfaat, mekanisme, dan tantangan penerapan digitalisasi dalam bidang akuntansi dan audit. Hasil kajian menunjukkan bahwa digitalisasi berpotensi meningkatkan efisiensi proses audit, memperluas analisis transaksi, memperkuat pengendalian internal, serta mendukung ketepatan waktu, akurasi, dan keandalan pelaporan keuangan. Pemanfaatan teknologi digital juga membantu auditor mengidentifikasi anomali dan risiko salah saji serta mendukung penyediaan informasi yang lebih relevan bagi pemangku kepentingan. Namun, efektivitas penerapannya dipengaruhi oleh kompetensi sumber daya manusia, kesiapan infrastruktur, biaya implementasi, dan risiko keamanan data. Dengan demikian, manfaat digitalisasi terhadap kualitas audit dan pelaporan keuangan perlu didukung oleh tata kelola teknologi informasi yang memadai, peningkatan kompetensi profesional, dan pengendalian internal yang efektif. Kajian ini diharapkan dapat memberikan pemahaman mengenai peluang dan tantangan transformasi digital dalam meningkatkan kualitas informasi keuangan.