PENDAPATAN RUMAH TANGGA MANTAN PELAKU ILLEGAL LOGGING TAMAN NASIONAL MERU BETIRI JEMBER

Meru Betiri National Park was one of the national parks in Indonesia which has the main function as a biodiversity conservation area. An area covering an area of 66,068.55 hectares is under threat from deforestation with the loss of forest cover covering an area of 3,382 hectares or 6.5% of the area, one of which is caused by illegal logging activities. Taking into account this condition, the Meru Betiri National Park Office is taking a preemptive approach through economic empowerment for the households of ex-illegal loggers. The aim of this research is to determine: 1) Household income of ex-illegal loggers, (2) differences in household income of ex-illegal loggers based on their type of income. The location of this research is Sanenrejo Village and Andongrejo Village, Tempurejo District, Jember Regency with 71 respondents from households of ex-illegal loggers. For the first objective of this research, quantitative descriptive analysis was used and for the second objective, the independent sample t test was used. According to the findings of this research, the average household income of ex-illegal loggers is IDR 2,384,823 per month. The household income of ex-illegal loggers from the agricultural and non-agricultural sectors has significant differences. This shows that non-agricultural income sources for ex-illegal loggers households have greater opportunities to be developed while still paying attention to non-agricultural sector income sources

DO ESG-RELATED GOVERNANCE DISCLOSURES IMPROVE FIRM’S FINANCIAL PERFORMANCE IN INDONESIA?

This study endeavors to scrutinize the causality between the transparency of information within the governance pillar of sustainability performance by corporations and their financial outcomes, measured using Tobin's Q. Adopting a quantitative methodology, the research utilizes an inferential statistical testing model to analyze 275 samples derived from non-banking entities listed on the Indonesia Stock Exchange over the period from January 1, 2017, to 2021. The findings elucidate that management dedication and sustainability strategies exert a considerable adverse effect on the financial performance of companies. Conversely, the efficacy of shareholder structures appears to exert no substantial influence on financial outcomes. These results imply the critical need for corporations to meticulously consider governance aspects when devising their strategic plans. An efficacious strategy is pivotal for fostering exemplary governance practices, thereby enabling the organization to judiciously orchestrate sustainability initiatives in alignment with stakeholder perception

KOMITE AUDIT DAN AUDIT REPORT DELAY: STUDI EMPIRIS PERUSAHAAN ENERGI DI INDONESIA

The audit committee is one of the crucial parties in achieving financial reporting timeliness because it supervises and monitors internal parties in compiling financial reports, supervises and monitors external parties in the independent audit process, and mediating problems between internal and external parties. The purpose of this research is to provide empirical evidence that audit committees characteristics impact audit report delay, especially in energy sector public companies. Multiple regression analysis is used to test the hypothesis. Using unbalanced panel data with a sample of 252 firm-year observations from companies listed on the IDX in 2017–2021, the result find that the audit committee size has a positive effect on audit report delay, while the academic audit committee has a negative effect on audit report delay, while the accounting/financial expertise audit committee has no significant effect on the audit report delay. This research contributes by adding to the literature regarding the characteristics of audit committees and their relation to audit report delay

DAPATKAH TEKNOLOGI INFORMASI MEMENGARUHI KINERJA PEREKONOMIAN? (SEBUAH KAJIAN SPILLOVER DI PULAU SUMATERA)

Mastery of information technology and improvement of human quality is one of the efforts to increase economic output in a region. This study aims to see the effect of information technology on the performance of economic's achievement in Sumatera with the quality of population as a variable control, as well as the possibility of spatial effects between regions in it. The analysis uses panel data covering 154 districts/cities in Sumatera from 2011-2021. Scatterplot analysis and correlation matrix show a positive and strong correlation between the variables of information technology and HDI on economic performance. The results of the Global Moran and Local Moran tests also show a significant spatial effect in terms of the use of information technology and the GRDP per capita of districts/cities in Sumatera. In addition, hot-spots (high-high clusters), cold-spots (low-low clusters), and spatial outliers are formed and show a persistent pattern in 2011 and 2021. The spatial and nonspatial economic performance modeling also shows that computer use is a vital factor affecting regional performance in Sumatera. The spills-over effect that causes positive spatial interactions also indicates that economic progress in an area will affect economic progress in adjacent areas.

ANALISIS PERBANDINGAN KUALITAS PROMOSI, KERAGAMAN PRODUK DAN KEMUDAHAN PENGGUNAAN ANTARA E-COMMERCE SHOPEE DAN TOKOPEDIA

Shopping online through e-commerce in Indonesia is currently growing rapidly. Such as Shopee, Tokopedia, Lazada, Bukalapak, Bli-bli and more. The purpose of this research is to find out whether there are differences in promotion, product diversity and ease of use between Shopee and Tokopedia, which are the pioneers of e-commerce in Indonesia. This research is included in the type of comparative research using quantitative methods. Data collections using a questionnaire with a Likert scale. The number of respondents reached was 300 respondents with a distribution of 150 respondents for each object. The sampling used in this research is purposive sampling which is included in non-probability sampling. While the analysis used is the Mann Whitney difference test with the help of SPSS software version 25. The results showed that only the promotion variable has a significant difference between Shopee and Tokopedia or Ho is accepted, with a significance of 0.04 which is less than 0.050. As for the variables of product diversity and ease of use, there is no significant difference. Each has a significance value of 0.326 for product diversity and 0.432 for ease of use which is greater than 0.050 so that Ho is rejected

"HAMKA-CCOUNTING": DEFINING THE PHILOSOPHY OF HAMKA'S POLITICAL ECONOMY OF ACCOUNTING

This research introduces "Hamka's Political Economics of Accounting," reconceptualizing the Political Economy of Accounting (PEA) through Hamka's political and economic philosophies. Hamka's perspectives were profoundly integrated with his Islamic convictions, promoting social justice, economic parity, and political frameworks that adhere to Islamic principles. By utilizing literature documentation for data collection and a Kuhnian deconstruction process for analysis, the study identifies three core traits in Hamka's revision of PEA: the imperative of addressing social conflicts and power dynamics in accounting, the importance of contextualizing accounting within specific cultural and organizational settings, and advocating for a more liberated perspective on the societal role of accounting. Hamka posits a universal principle that transcends national and cultural boundaries, advocating for a shared pursuit of justice and truth. This principle serves as a cornerstone, linking the political economy with societal issues and offering a novel lens for understanding the interplay between accounting practices and socio-political dynamics. This study contributes to the discourse on the political economy of accounting by providing a unique theoretical framework that integrates accounting practices within their broader socio-political contexts

PENGARUH PENGAWASAN, TARIF CUKAI, DAN BATASAN MINIMUM HARGA JUAL ECERAN TERHADAP TANGKAPAN ROKOK ILEGAL

Illegal cigarettes are very dangerous, both for health and for state revenue, so DJBC, as the agency authorized to oversee the circulation of cigarettes, must catch illegal cigarettes to suppress the circulation of illegal cigarettes in the future. The purpose of this study was to determine the effect of supervision, excise tariffs, and minimum HJE limits on illegal cigarette catches in Indonesia. The authors carried out a descriptive analysis of the realization of supervision budget data, number of DJBC employees, excise rates, minimum retail selling price limits, and catches of illegal cigarettes. The authors obtained these data from the Directorate General of Customs and Excise and from the Central Bureau of Statistics. The result is that the increase in excise rates and the minimum HJE limit in Indonesia so far have not had a significant impact on illegal cigarette catches. The only thing the government can do to suppress the circulation of illegal cigarettes is to strengthen supervision by increasing the supervision budget and human resources, both in terms of quantity and quality. Tightening the overall supervision will be able to optimize the catch of illegal cigarettes and reduce the circulation of illegal cigarettes in the future

PENGARUH INVESTASI DAN PEMBANGUNAN MANUSIA DALAM PENGENTASAN KEMISKINAN DI INDONESIA

This study aims to examine the short-term and long-term effects of foreign direct investment, human development, economic growth, and electricity infrastructure on poverty alleviation efforts, which are proxied by the number of poor people below the national poverty line in Indonesia. The data used are time series data from 1996 to 2019, the methods used are Auto Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) or ARDL-ECM. The results of this study indicate that in the short term foreign direct investment and human development index variables have a significant negative effect on poverty. And in the long term, only the electricity infrastructure variable has a significant negative effect on poverty in Indonesia. Meanwhile, the economic growth variable does not have a significant effect, either in the short or long term, on poverty in Indonesia

COVID-19, UPAH, DAN PENGANGGURAN: STUDI EMPIRIS DI INDONESIA

Unemployment is one of the problems faced by every country, and Indonesia is no exception. The opened unemployment rate during the Covid-19 pandemic increased dramatically compared to the previous year. Many factors affect the increase in the unemployment rate, one of which is wage policy. This study aims to analyze labor conditions in Indonesia before and during Covid-19 and analyze the effect of wages on unemployment before and during the pandemic in Indonesia. The analytical method used, namely the fixed effect model, with panel data for 12 years (2010-2021) in 33 provinces in Indonesia. The results obtained in general are that an increase in wages reduces unemployment, but if wages are increased during the Covid-19 pandemic, it will increase unemployment in Indonesia

PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit