KnE Social Sciences最新文献

The Role of Government Internal Supervisory Apparatus (APIP) and Government Internal Control System (SPIP) in Achieving Sustainable Development Goals (SDGs) in Indonesia 政府内部监督机构（APIP）和政府内部控制系统（SPIP）在印度尼西亚实现可持续发展目标（SDGs）中的作用

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16541

Fitria E. Malelea, Andi Chairil Furqan, Tenripada, Megawati

{"title":"The Role of Government Internal Supervisory Apparatus (APIP) and Government Internal Control System (SPIP) in Achieving Sustainable Development Goals (SDGs) in Indonesia","authors":"Fitria E. Malelea, Andi Chairil Furqan, Tenripada, Megawati","doi":"10.18502/kss.v9i20.16541","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16541","url":null,"abstract":"One of the Sustainable Development Agenda for 2030 is to end poverty by all means possible. This study aims to analyze the role of the capabilities of the Government Internal Supervisory Apparatus (APIP) in the effectiveness of the Government Internal Control System (SPIP) and the extent of its influence on the achievement of the Sustainable Development Goals (SDGs) in Indonesia. This study uses data from 508 District/City Governments in Indonesia with a final sample of 2005 observations. The results indicate that APIP capabilities have contributed to the effectiveness of SPIP. In addition, it was found that the capabilities of APIP and SPIP play a role in reducing poverty levels in Districts/Cities in Indonesia, thus potentially increasing the achievement of the SDGs. Meanwhile, SPIP in this study did not mediate the effect of APIP capabilities on the achievement of the SDGs. The implications of this study are closely related to transformation efforts to achieve the SDGs, in relation to poverty alleviation in the regions. Therefore, as a strategy for achieving the SDGs and simultaneously reducing poverty rates in the regions, the District/City Governments need to establish supporting policies to ensure the implementation of programs that enhance APIP capabilities and the effectiveness of SPIP administration. \u0000Keywords: APIP, SPIP, SDGs, poverty, local government","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678657","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}

引用次数: 0

Unlocking Profitability Potential: Investigating the Impact of Social Responsibility, Financial Disclosure, and Good Governance in Islamic Banking in Indonesia 释放盈利潜力：调查印度尼西亚伊斯兰银行业社会责任、财务披露和善治的影响

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16466

Ajeng Rachmawati, Praptiningsih

{"title":"Unlocking Profitability Potential: Investigating the Impact of Social Responsibility, Financial Disclosure, and Good Governance in Islamic Banking in Indonesia","authors":"Ajeng Rachmawati, Praptiningsih","doi":"10.18502/kss.v9i20.16466","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16466","url":null,"abstract":"The corporation is primarily responsible for navigating profitability routes. This study looks at the impact of social responsibility, financial disclosure, and good governance on company profitability in Indonesian Islamic banking. The data includes financial statements and annual reports from 14 Islamic banks listed on the Indonesia Stock Exchange from 2018 to 2021. The 44 data points were chosen using a purposive sampling approach. The data were examined using the panel data regression technique. The best model was selected using the Hausman test. The findings of this study show that Islamic Bank Financial Reporting (IBFR) and Good Islamic Bank Governance (GIBG) have a favorable influence on Islamic Bank Profitability (IBP); however, Islamic Bank Social Responsibility (IBSR) impacts negatively. The outcomes of this study show that IBFR and GIBG are the most important drivers in boosting the profitability of Indonesian Islamic banks. Banks may attract depositors and investors by following IBFR and GIBG policies, which improve their financial performance and profitability. However, it is noteworthy that IBSR exhibits a contrasting influence, as the study reveals its negative impact on profitability. The findings suggest that higher levels of IBSR activity correspond to a decline in the performance of Islamic Commercial Banks. These insights shed light on the strategic considerations for Islamic banks, highlighting the significance of robust financial reporting practices and strong governance frameworks. \u0000Keywords: Islamic bank social responsibility, Islamic bank financial reporting, good Islamic bank governance, Islamic bank profitability","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":"141677080","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}

引用次数: 0

A New Agenda For Child Accounting: An Introduction 儿童会计新议程》：导言

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16491

Krisno Septyan, I. Triyuwono, Rosidi, A. Mulawarman

引用次数: 0

The Role of Financial and Non-financial Performance of Local Governments in Enhancing Regional Autonomy in Indonesia 印度尼西亚地方政府的财政和非财政绩效在加强区域自治中的作用

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16550

Muhammad Fachri, Andi Chairil Furqan, Andi Ainil Mufidah Tanra, Megawati

{"title":"The Role of Financial and Non-financial Performance of Local Governments in Enhancing Regional Autonomy in Indonesia","authors":"Muhammad Fachri, Andi Chairil Furqan, Andi Ainil Mufidah Tanra, Megawati","doi":"10.18502/kss.v9i20.16550","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16550","url":null,"abstract":"Regional autonomy is a crucial factor that can support the financial sustainability of local governments. This research aims to assess how financial and non-financial performance influence regional autonomy in Indonesia. Through purposive sampling, data were gathered from Indonesian Local Governments between 2016 and 2018, resulting in a sample size of 1555 observations. Multiple linear regression was used for Hypothesis testing. The findings of this research suggest that both the financial and non-financial performance of local governments play a positive role in enhancing regional autonomy. Local governments that have high-quality financial reporting and good governance performance tend to have a higher level of regional autonomy, compared to those with poor-quality financial reports and governance performance. This is inherently connected to the effectiveness in managing local own source revenue (PAD) and is reinforced by strong public confidence and engagement in tax payment and regional retributions, as well as other PAD sources. The findings of this study have implications for the importance of improving the quality of financial management and the administration of local government functions to increase regional autonomy and simultaneously realize the financial sustainability of local governments. Therefore, local governments should manage resources efficiently, transparently, and accountably. \u0000Keywords: performance, financial management, implementation of regional government functions, regional autonomy","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679557","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}

引用次数: 0

The Essence of Halal Ecosystem in Pesantren Business in Optimizing Toward Sustainable Economy 清真生态系统在优化可持续经济中的重要作用

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16552

May Shinta Retnowati, Daud Sukoco, Mufti Fitiyani

{"title":"The Essence of Halal Ecosystem in Pesantren Business in Optimizing Toward Sustainable Economy","authors":"May Shinta Retnowati, Daud Sukoco, Mufti Fitiyani","doi":"10.18502/kss.v9i20.16552","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16552","url":null,"abstract":"In the era of globalization, the halal product market has grown to become a significant contributor to the global economy. Pesantren is the ideal place for the implementation of the halal system. This is also supported by the territory of Indonesia, which is a majority Muslim community, so that Halal is not only an important aspect of Islamic teachings but also a necessity. One of the most important halal needs is to pay attention to food and beverages. The halal sector promotes the idea of goodness for consumption as a guarantee of the highest quality of goods and services. The purpose of industrial economics is to explain the ways of development in the economic sector, for the halal industry in Pesantren to have an economic impact on Pesantren and the surrounding community. The research method uses qualitative with a descriptive inductive approach. The study results show that business units in Islamic boarding schools, such as Roya always maintain the quantity and quality of halal both from products, systems, services, and human resources so as to optimize halal value impacting sustainable economy. The sustainable impact can be felt directly by the big family of the Pesantren, and also the Pesantren workers taken from the community around the cottage in order to feel the blessing of halal cycle. \u0000Keywords: business unit of Pesantren, halal industry, halal, products","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":"141677759","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}

引用次数: 0

The Role of Credit Facilities and Micro and Small Enterprises (MSEs) in Enhancing Rural Development Performance (A Study in Villages in Central Sulawesi Province) 信贷设施和小型微型企业（MSE）在提高农村发展绩效中的作用（对中苏拉威西省村庄的研究）

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16547

Seren Defrina Sarapung, Andi Chairil Furqan, Femilia Zahra, Megawati

{"title":"The Role of Credit Facilities and Micro and Small Enterprises (MSEs) in Enhancing Rural Development Performance (A Study in Villages in Central Sulawesi Province)","authors":"Seren Defrina Sarapung, Andi Chairil Furqan, Femilia Zahra, Megawati","doi":"10.18502/kss.v9i20.16547","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16547","url":null,"abstract":"This research aims to analyze the extent to which the presence and role of credit facilities and micro and small enterprises (MSEs) in rural areas contribute to village development, especially in achieving the Village Development Index (VDI), which comprises three dimensions: the Social Resilience Index (SRI), Economic Resilience Index (ERI), and Environmental Resilience Index (EnRI). This study uses a quantitative method and cross-sectional data from 1842 villages in the Central Sulawesi Province sourced from the 2021 village potential data provided by the Central Statistics Agency, with a final sample of 1783 observations. The results indicate that the presence of both credit facilities and MSEs in rural areas has contributed to the achievement of VDI. Additionally, it was found that the presence of MSEs can mediate the influence of credit facilities on VDI. The existence of credit facilities in rural areas encourages the increase of MSEs in those areas, which in turn contributes to the improvement of VDI. The findings imply that for the strategy of accelerating rural development in Indonesia, the government, regional governments, financial institutions (banks and non-banks) and other stakeholders need to establish policies to enhance collaboration and innovative programs for the empowerment of village communities, including the provision of accessible, affordable, and reachable credit facilities for rural communities. The existence of such programs is expected to stimulate an increase in the number of MSEs and enhance economic activities in rural areas. This will then lead to an improvement in VDI. \u0000Keywords: credit facilities, micro and small enterprises, rural development, village development index","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"30 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141837600","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}

引用次数: 0

Public Economy Analysis in Electricity-based Transportation in Jakarta: Dilemmas and Costs 雅加达电力交通的公共经济分析：困境与成本

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16479

Achmad Nur Hidayat

{"title":"Public Economy Analysis in Electricity-based Transportation in Jakarta: Dilemmas and Costs","authors":"Achmad Nur Hidayat","doi":"10.18502/kss.v9i20.16479","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16479","url":null,"abstract":"Transportation is of the major component when it comes to city’s economy. In Jakarta, the dense and fast-growing Indonesian capital, fossil-fuel-based motor vehicles account for most of the greenhouse gas emissions and air pollution. Therefore, implementing electricity-based transportation has become very relevant and important for Jakarta to create a more sustainable environment. The main objective of this research is to conduct a public economic analysis of the development and operation of electricity-based transport in Jakarta, focusing on the dilemmas and related costs. The research uses qualitative approaches, combining document analysis, interviews with related stakeholder documents, and economic models to calculate the related costs and benefits. The results show that despite the high initial costs associated with infrastructure and vehicle acquisition, electricity-based transport has the potential to generate significant long-term economic, environmental, and social benefits. The result can provide important insights for policymakers on the economic implications of the development of electricity-based transportation in Jakarta. To obtain such benefits, significant initial investments, strong policy support, and collaboration between the public and private sectors are needed. \u0000Keywords: public economy, context and electricity-based transportation, interests","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678387","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}

引用次数: 0

Foreign Direct Investment and Economic Growth in Malaysia -- Re-examining Key Economic Fundamental 马来西亚的外国直接投资与经济增长--重新审视关键经济基础

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16488

Aida Syazana Abu Bakar, Abdul Razak Abdul Hadi

引用次数: 0

An Examination of the Logistics Infrastructure's Impact on the Economic Growth of ASEAN 研究物流基础设施对东盟经济增长的影响

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16470

Raden Parianom, Desmintari, Kery Utami

{"title":"An Examination of the Logistics Infrastructure's Impact on the Economic Growth of ASEAN","authors":"Raden Parianom, Desmintari, Kery Utami","doi":"10.18502/kss.v9i20.16470","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16470","url":null,"abstract":"Despite the substantial economic potential, ASEAN faces challenges in meeting its infrastructure investment needs, resulting in suboptimal logistics performance for several countries. This study proposes an analysis of the contribution of logistics infrastructure and infrastructure investment in ASEAN countries to the overall economic growth of ASEAN. This study also aims to provide valuable insights for formulating effective policies that promote regional connectivity and accelerate economic integration in the ASEAN region. This study employs a fixed effect model with panel data from eight ASEAN nations (Cambodia, Indonesia, Malaysia, Myanmar, the Philippines, Thailand, Singapore, and Vietnam) gathered between 2021 and 2022. The results show that ASEAN countries’ logistics infrastructure is yet to affect ASEAN economic growth optimally. However, ASEAN countries’ domestic infrastructure investment significantly and negatively affects ASEAN economic growth. ASEAN governments must prioritize and actively develop logistics infrastructure, both nationally and regionally, to help develop regional linkages and promote sustainable economic growth rates. They should also intensify coordination efforts, optimize regional financial integration, identify alternative funding sources, and assess regulations restricting private sector participation to maximize private sector investments in infrastructure development, including public-private partnership (PPP). \u0000Keywords: ASEAN, economic growth, fixed effect, infrastructure investment, logistic infrastructure","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 43","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679383","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}

引用次数: 0

Artificial Intelligence Driven Approaches for Financial Fraud Detection: A Systematic Literature Review 人工智能驱动的金融欺诈检测方法：系统性文献综述

KnE Social Sciences Pub Date : 2024-07-04 DOI: 10.18502/kss.v9i20.16551

Indrawati Yuhertiana, Ahsanul Hadi Amin

{"title":"Artificial Intelligence Driven Approaches for Financial Fraud Detection: A Systematic Literature Review","authors":"Indrawati Yuhertiana, Ahsanul Hadi Amin","doi":"10.18502/kss.v9i20.16551","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16551","url":null,"abstract":"The primary aim of this research is to present a thorough and all-encompassing examination of artificial intelligence (AI) methodologies employed in the detection of financial fraud. The present study employs a systematic literature review (SLR) that was conducted utilizing the PRISMA approach. A comprehensive search was undertaken on reputable academic databases including ScienceDirect, Scopus, Springer, and Emerald, yielding a total of 24 papers published throughout the timeframe of 2014 to 2023. These articles will, thereafter, undergo further analysis. The findings of this study demonstrate that the implementation of artificial intelligence (AI) techniques for detecting financial fraud yields favorable outcomes. Specifically, the AI approach proves to be effective in enhancing the precision and efficiency of fraud pattern identification, thereby making a substantial contribution in this domain. In contrast, the prevailing methodology employed in the realm of financial fraud detection is frequently centered around machine learning. Furthermore, a majority of the research encompassed a diverse range of industries, with particular emphasis on the financial industry as the primary domain for the implementation of artificial intelligence (AI) in the detection of financial fraud. \u0000Keywords: artificial intelligent, financial fraud, fraud detection","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678101","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}

引用次数: 0