Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:This study examines how employees perceive and trust Algorithmic Performance Appraisal (APA) in digital-native and technology-driven companies. Adopting Organizational Justice Theory, the Trust in Technology Framework, and…
nd Cognitive Appraisal Theory, the research explores both the direct and indirect effects of APA on employee trust, with Perceived Procedural Fairness (PPF) as a mediating variable. The study uses a quantitative, cross-sectional approach, collecting data from 200 employees in technology-based organizations and analyzing the data with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that APA significantly enhances both procedural fairness and employee trust, with PPF playing a partial mediating role in this relationship. These findings underscore the importance of transparency, procedural legitimacy, and avenues for employee voice in cultivating trust in algorithmic systems. The study’s theoretical contribution lies in its integration of multiple perspectives on trust and fairness within algorithmic HR management. The practical implication calls for the careful design and implementation of APA systems that employees perceive as fair and trustworthy. Future research should investigate these relationships in longitudinal and multi-contextual settings to deepen the understanding of trust dynamics in evolving AI-mediated work environments.
Abstract:The Indonesian capital market plays a pivotal role in mobilising long-term financing for corporations and providing investment opportunities to the public. However, persistent stock fraud cases undermine market integrity…
and investor confidence. This study aims to evaluate the effectiveness of the existing legal framework for investor protection against stock fraud, analyse its practical implementation, and recommend measures to strengthen both preventive and repressive mechanisms. Employing a normative legal research design with a qualitative approach, the study integrates statute, conceptual, and case approaches, focusing on Law No. 8 of 1995 on Capital Markets, OJK regulations, the Criminal Code, and notable cases such as PT Hanson International Tbk. The findings reveal that while the legal framework normatively aligns with the Legal Protection Theory, Justice Theory, and Legal Effectiveness Theory, substantial gaps remain between regulation and enforcement. Weak supervisory coordination, delayed intervention, lengthy judicial processes, and low investor legal literacy reduce effectiveness. Recommended reforms include adopting regtech and suptech, enhancing cross-agency data integration, implementing AI-based surveillance, establishing a specialised capital market court, and strengthening investor education. The study concludes that combining regulatory improvements, adaptive enforcement, and public legal empowerment is essential to safeguard investors, maintain market integrity, and promote sustainable economic growth.
Abstract:Perbankan syariah di Indonesia menunjukkan pertumbuhan pesat, termasuk dalam layanan prioritas bagi nasabah kaya, yang memicu persaingan ketat antara bank seperti Bank Muamalat dan BSI dalam merebut pasar strategis ini.…
Penelitian ini menganalisis pengaruh kualitas layanan dan kepuasan terhadap loyalitas nasabah prioritas Bank Muamalat di Bandung, dengan pendekatan terstruktur berdasarkan model SERVQUAL dan teori perilaku konsumen untuk merumuskan strategi retensi yang lebih unggul dan relevan. Penelitian ini menggunakan pendekatan deskriptif kausalitas dengan desain cross sectional, melibatkan 116 nasabah prioritas Bank Muamalat Bandung yang dipilih berdasarkan kriteria tertentu, dan dianalisis menggunakan regresi linier berganda setelah melalui uji validitas, reliabilitas, dan asumsi klasik dengan bantuan SPSS. Hipotesis yang diuji mencakup pengaruh positif kualitas layanan dan kepuasan, baik secara parsial maupun simultan, terhadap loyalitas nasabah prioritas. Hasil analisis deskriptif menunjukkan bahwa responden menilai kualitas layanan, kepuasan, dan loyalitas dalam kategori “Sangat Baik”, dengan penilaian tertinggi pada aspek kepercayaan dan rekomendasi, serta ruang perbaikan kecil pada responsivitas dan kesesuaian harapan. Tiga hipotesis yang diajukan terbukti, yakni (1) Kualitas layanan berpengaruh positif dan signifikan terhadap loyalitas, dengan kontribusi sebesar 15,7% (p=0,022 < 0,05), (2) Kepuasan nasabah berpengaruh positif dan signifikan terhadap loyalitas, dengan kontribusi yang lebih besar yakni 72,6% (p=0,000<0,05), dan (3) Kualitas layanan dan kepuasan nasabah secara simultan berpengaruh signifikan terhadap loyalitas, dengan kontribusi gabungan sebesar 88,3% (p=0,000 < 0,05).
Abstract:This research examines the impact of gadget use on early childhood social interaction within the urban setting of XYZ Village, Surabaya, amid the growing prevalence of digital exposure among young children. Anchored in Vygotsky’s…
ygotsky’s Sociocultural Theory and the Socialisation Theory, the study evaluates how the duration and frequency of gadget use influence key social competencies, including verbal communication, cooperative behavior, and empathy in children aged 3 to 6 years. Employing a quantitative, cross-sectional design, the study collected data from 100 children using parent-administered questionnaires and direct observational methods, followed by analysis through multiple linear regression. The findings demonstrate that both the duration and frequency of gadget use exert a statistically significant influence on children’s social interaction (p < 0.05), accounting for 19% of the variance (R² = 0.190). The remaining variation is likely influenced by external variables such as parenting styles, digital content quality, and psychological factors. These outcomes underscore the importance of regulated gadget use, active parental involvement, and integrative educational practices that promote both digital literacy and interpersonal development.
Abstract:This research article aims to discover the relationship of knowledge and attitudes with self-awareness in implementing health protocol in Cilacap sub-district Post-pandemic. This research is a type of analytical research…
and the design used in this research is cross sectional. This research uses primary data and secondary data. Samples were 112 people. The instrument used was a structured questionnaire. Data were analyzed with chi-square test. Results showed that knowledge OR; 2,918 95% Cl=(1,306-6,522), attitude OR; 2,293 95% Cl=(1,305-5,083), were knowledge and attitude are associated with self awareness in implementing health protocols.
Abstract:This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of…
fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study examines the effectiveness of training programs for room attendants in the hospitality industry, focusing on their impact on performance, job satisfaction, and retention. Using a qualitative approach, in-depth…
interviews were conducted with 20 room attendants and 10 housekeeping managers across various hotel segments. The findings reveal that while initial training typically covers basic cleaning techniques and safety protocols, it often lacks depth in advanced methods and customer service skills. Challenges such as time constraints and reliance on informal learning are common, affecting the consistency and quality of training. Effective training programs were identified as those that provide comprehensive, ongoing instruction and incorporate innovative methods like virtual reality and gamified learning. The study also highlights the importance of mentorship programs and regular feedback to enhance training outcomes. Recommendations for improving training programs include developing detailed curricula, addressing time constraints, and adapting to emerging trends. By implementing these strategies, hotels can enhance room attendants' skills, satisfaction, and overall service quality, leading to improved guest experiences and operational success.
Abstract:Diarrhea is an infection of the digestive tract that poses a global health challenge, including in Indonesia. It is characterized by defecation occurring three or more times in children, or more than four times in neonates…
es within 24 hours, with stools that are soft or liquid, and sometimes contain blood. The incidence of diarrhea at the Kebun Kopi Health Center is particularly high. This study aims to analyze the factors related to the incidence of diarrhea in the working area of the Kebun Kopi Community Health Center, Jambi City. The research utilized a cross-sectional study design, with a population of 843 people, from which 71 samples were selected through accidental sampling. Data were collected through observation and questionnaires, and analyzed univariately and bivariately using the chi-square test. The results indicate a significant relationship between latrine ownership (p-value 0.000), hand washing behavior (p-value 0.000), and knowledge (p-value 0.000) with the incidence of diarrhea. The variables associated with the incidence of diarrhea at the Kebun Kopi Health Center in Jambi City include latrine ownership, hand washing behavior, and knowledge. The high incidence of diarrhea is closely linked to inadequate sanitation, poor hand washing practices, and low levels of health knowledge. To significantly reduce the incidence of diarrhea, it is essential to improve access to proper sanitation, promote effective hand washing practices, and enhance public knowledge about essential health practices.