Jurnal Ekonomi Kreatif Indonesia

TATA KELOLA DAN AKUNTABILITAS DANA KEISTIMEWAAN DIY DALAM PERSPEKTIF HUBUNGAN KEUANGAN PUSAT DAN DAERAH

2026-05-25T07:51:35+07:00

ABSTRAK

Hubungan finansial antara pemerintah pusat dan pemerintah daerah menjadi dasar utama dalam pelaksanaan desentralisasi fiskal di Indonesia. Sebagai bukti nyata, pemerintah pusat memberikan Dana Keistimewaan kepada Daerah Istimewa Yogyakarta (DIY) yang regulasi nya tertuang dalam Undang-Undang Nomor 13 Tahun 2012. Penelitian ini bertujuan untuk mengkaji sistem pengelolaan serta akuntabilitas pengelolaan Dana Keistimewaan DIY dalam konteks hubungan keuangan pusat dan daerah, sekaligus mengukur kontribusinya terhadap pembangunan wilayah dan pelaksanaan kewenangan istimewa yang dimiliki DIY. Penelitian ini menerapkan metode kualitatif dengan pendekatan studi kepustakaan yang dianalisis secara analisis deskriptif kualitatif dan analisis regulasi. Data penelitian bersumber dari bahan sekunder berupa peraturan perundang-undangan, jurnal ilmiah, laporan pemerintah, dan dokumen kebijakan. Teknik analisis yang digunakan yaitu studi dokumentasi dan triangulasi sumber data. Temuan penelitian menunjukkan bahwa pengelolaan Dana Keistimewaan telah terintegrasi dalam sistem Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD). Program ini meliputi bidang pengembangan budaya daerah, penataan ruang wilayah, pengelolaan tanah, penguatan kelembagaan, dan pengisian jabatan kepala daerah. Program tersebut memberi dampak positif bagi pelestarian warisan budaya lokal, penguatan aparatur organisasi, dan percepatan pembangunan wilayah DIY. Namun demikian, masih terdapat beberapa tantangan berupa ketidakseimbangan pembagian pembangunan serta minimnya keterlibatan masyarakat dalam pengawasan program.

ABSTRAct

The financial relationship between the central government and local governments is the main basis for fiscal decentralisation in Indonesia. As a tangible example, the central government provides the Special Region of Yogyakarta (DIY) with Special Funds, the regulations of which are set out in Law Number 13 of 2012. This study aims to examine the management system and accountability of the Special Funds for DIY in the context of the financial relationship between the central government and the regional government, while also measuring its contribution to regional development and the implementation of the special powers held by DIY. The study employs a qualitative research method with a literature review approach, analysed using descriptive qualitative and regulatory analysis. The research data is sourced from secondary materials in the form of legislation, scientific journals, government reports, and policy documents. The analysis techniques used were document study and triangulation of data sources. The findings of the study show that the management of the Special Funds has been integrated into the system of the State Revenue and Expenditure Budget (APBN) and the Regional Revenue and Expenditure Budget (APBD). The programme covers the development of regional culture, spatial planning, land management, institutional strengthening, and the appointment of regional heads. The programme has had a positive impact on the preservation of local cultural heritage, the strengthening of organisational apparatuses, and the acceleration of development in the DIY region. However, there are still some challenges in the form of imbalanced development and limited community involvement in programme monitoring.

EVALUASI EFEKTIVITAS IMPLEMENTASI AUDIT TOOLS AND LINKED ARCHIVE SYSTEM (ATLAS) DALAM MENDUKUNG PROSES AUDIT PADA KANTOR AKUNTAN PUBLIK

2026-06-22T13:45:51+07:00

ABSTRAK

Penelitian mengenai implementasi aplikasi Audit Tools and Linked Archive System (ATLAS) masih menunjukkan hasil yang beragam. Sebagian penelitian melaporkan bahwa ATLAS mampu meningkatkan efisiensi dan kualitas audit, sedangkan penelitian lain menemukan bahwa implementasinya belum optimal akibat keterbatasan kompetensi pengguna dan kurangnya pelatihan. Penelitian ini bertujuan untuk mengevaluasi implementasi aplikasi Audit Tools and Linked Archive System (ATLAS) sebagai alat bantu audit berbasis komputer di Kantor Akuntansi Publik Made Sudarma Thomas & Dewi Malang. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan tiga informan yang terdiri atas satu auditor senior dan dua auditor junior di Kantor Akuntansi Publik Made Sudarma Thomas & Dewi Malang. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis data Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini melibatkan tiga informan yang terdiri atas satu auditor senior dan dua auditor junior. Data dianalisis menggunakan model analisis interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa penggunaan ATLAS membantu auditor dalam menyusun kertas kerja audit secara lebih sistematis dan terstruktur. Selain itu, penggunaan ATLAS juga berdampak pada peningkatan efisiensi waktu dan kualitas hasil audit, dimana proses audit menjadi lebih cepat serta tingkat kesalahan dalam pengolahan data dapat diminimalkan. Penelitian ini memberikan kontribusi empiris mengenai implementasi ATLAS melalui perspektif auditor sebagai pengguna langsung sehingga dapat menjadi masukan bagi Kantor Akuntansi Publik dalam mengoptimalkan pemanfaatan audit berbasis komputer.

ABSTRACT

Research on the implementation of the Audit Tools and Linked Archive System (ATLAS) application continues to yield mixed results. Some studies report that ATLAS is capable of improving audit efficiency and quality, while others find that its implementation has not been optimal due to limitations in user competence and a lack of training. This study aims to evaluate the implementation of the Audit Tools and Linked Archive System (ATLAS) application as a computer-based audit tool at the Made Sudarma Thomas & Dewi Public Accounting Firm in Malang. This study employs a descriptive qualitative approach with three informants, consisting of one senior auditor and two junior auditors at the Made Sudarma Thomas & Dewi Public Accounting Firm in Malang. Data were collected through interviews, observations, and documentation, then analyzed using Miles and Huberman’s data analysis technique, which includes data reduction, data presentation, and drawing conclusions. This study involved three informants, consisting of one senior auditor and two junior auditors. The data were analyzed using Miles and Huberman’s interactive analysis model. The results of the study indicate that the use of ATLAS helps auditors prepare audit working papers in a more systematic and structured manner. In addition, the use of ATLAS also improves time efficiency and the quality of audit results, as the audit process becomes faster and the error rate in data processing can be minimized. This study provides empirical insights into the implementation of ATLAS from the perspective of auditors as direct users, thereby offering guidance to public accounting firms on how to optimize the use of computer-assisted auditing.

DETERMINAN KEPUTUSAN HEDGING PADA PERUSAHAAN PERTAMBANGAN: PERAN MEDIASI RETURN ON ASSETS PERIODE 2020 – 2024

2026-06-22T13:46:04+07:00

ABSTRAK

Perusahaan sektor pertambangan menghadapi risiko keuangan yang tinggi sehingga perlu menerapkan kebijakan hedging. Namun, hasil penelitian terdahulu mengenai pengaruh firm size dan growth opportunity terhadap keputusan hedging masih belum konsisten. Penelitian ini bertujuan menganalisis pengaruh firm size dan growth opportunity terhadap keputusan hedging dengan Return on Assets (ROA) sebagai variabel intervening. Penelitian menggunakan data sekunder sampel dipilih lewat purposive sampling berdasarkan kriteria tertentu, sehingga menghasilkan 12 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024 dan dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa firm size dan growth opportunity berpengaruh terhadap keputusan hedging, sedangkan ROA tidak berperan sebagai variabel intervening. Temuan ini menunjukkan bahwa keputusan hedging lebih ditentukan oleh karakteristik perusahaan dibandingkan profitabilitas. Penelitian ini memberikan bukti empiris mengenai faktor-faktor yang memengaruhi keputusan hedging pada perusahaan sektor pertambangan.

ABSTRAct

Mining sector companies face high financial risk, making the implementation of hedging policies essential. However, previous studies on the influence of firm size and growth opportunity on hedging decisions have produced inconsistent findings. This study aims to examine the effect of firm size and growth opportunity on hedging decisions, with Return on Assets (ROA) serving as an intervening variable. This study used secondary data, and the sample was selected through purposive sampling based on predetermined criteria, resulting in 12 mining sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that firm size and growth opportunity significantly influence hedging decisions, while ROA does not act as an intervening variable. These findings suggest that hedging decisions are more strongly determined by firm characteristics than by profitability. This study provides empirical evidence on the factors influencing hedging decisions in mining sector companies.

PENGARUH SERVICE EXCELLENCE, ETIKA KERJA, DAN WORKLIFE BALANCE TERHADAP KINERJA DRIVER GOJEK DI KOTA TASIKMALAYA

2026-06-22T13:45:17+07:00

ABSTRAK

Persaingan layanan transportasi online yang semakin ketat menuntut driver Gojek memiliki kinerja yang optimal melalui pelayanan prima, etika kerja yang baik, serta kemampuan menjaga keseimbangan antara pekerjaan dan kehidupan pribadi. Meskipun berbagai penelitian telah mengkaji faktor-faktor yang memengaruhi kinerja karyawan, penelitian yang menganalisis pengaruh service excellence, etika kerja, dan work life balance secara simultan pada mitra driver Gojek, khususnya di Kota Tasikmalaya, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis pengaruh service excellence, etika kerja, dan work life balance terhadap kinerja driver Gojek di Kota Tasikmalaya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 driver Gojek yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa service excellence, etika kerja, dan work life balance berpengaruh positif dan signifikan terhadap kinerja driver Gojek di Kota Tasikmalaya. Variabel etika kerja merupakan variabel yang memiliki pengaruh paling besar terhadap kinerja driver, sedangkan nilai R Square sebesar 0,714 menunjukkan bahwa ketiga variabel mampu menjelaskan 71,4% variasi kinerja driver, sementara sisanya sebesar 28,6% dipengaruhi oleh variabel lain di luar model penelitian. Penelitian ini memberikan kontribusi empiris dalam memperluas kajian mengenai faktor-faktor yang memengaruhi kinerja pekerja pada sektor transportasi berbasis platform digital serta menjadi masukan bagi perusahaan dalam merumuskan strategi peningkatan kualitas pelayanan, penguatan etika kerja, dan pengelolaan work life balance untuk meningkatkan kinerja mitra driver.

ABSTRAct

The increasing competition in the online transportation industry requires Gojek drivers to maintain optimal performance through excellent service, strong work ethics, and the ability to balance work and personal life. Although numerous studies have examined factors influencing employee performance, research investigating the simultaneous effects of service excellence, work ethics, and work-life balance on Gojek drivers, particularly in Tasikmalaya City, remains limited. This study aims to analyze the effects of service excellence, work ethics, and work-life balance on the performance of Gojek drivers in Tasikmalaya City. A quantitative approach was employed using a survey method involving 100 Gojek drivers selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that service excellence, work ethics, and work-life balance have positive and significant effects on driver performance. Among the three independent variables, work ethics has the strongest influence on driver performance. Furthermore, the R-square value of 0.714 indicates that these variables explain 71.4% of the variation in driver performance, while the remaining 28.6% is explained by other factors outside the research model. This study provides empirical evidence that enriches the literature on factors influencing performance in the digital platform-based transportation sector and offers practical insights for Gojek in improving service quality, strengthening work ethics, and promoting work-life balance to enhance driver performance.

PEMBERDAYAAN MASYARAKAT MELALUI EKONOMI KREATIF DENGAN PENDEKATAN SOCIOPRENEURSHIP DI DESA WISATA JAMU KIRINGAN BANTUL

2026-06-22T13:44:54+07:00

ABSTRAK

Penelitian ini bertujuan untuk mengkaji pemberdayaan masyarakat melalui ekonomi kreatif dengan pendekatan sociopreneuship di Desa Wisata Jamu Kiringan, Kabupaten Bantul. Desa ini memiliki potensi besar di sektor obat tradisional, yang terintegrasi dengan sektor pariwisata. Penlitian ini menawarkan pemahaman baru mengenai integrasi ekonomi kreatif dan sociopreneurship dalam pengembangan desa wisata berbasis kearifan lokal, yang masih jarang dikaji secara komprehensif dalam konteks desa wisata herbal di Indonesia. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus. Informan penelitian terdiri atas 8 orang yang dipilih secara purposive, mencakup pengelola desa wisata dan juga pengrajin jamu yang masih aktif. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles & Huberman. Hasil penelitian menunjukkan bahwa pemberdayaan masyarakat di Kiringan telah berkembang secara organik melalui inisiatif lokal dan mekanisme sosial, dengan jumlah pengrajin mencapai 132 orang. Masyarakat telah mengembangkan beberapa inovasi produk, seperti ramuan herbal instan, sirup, dan es krim herbal, sebagai bagian dari upaya inovasi kreatif mereka. Meskipun telah berhasil meningkatkan pendapatan masyarakat, implementasi nilai-nilai ekonomi kreatif dan sociopreneuship masih menghadapi tantangan berupa rendahnya regenerasi generasi muda, keterbatasan kemampuan pemasaran digital, serta infrastruktur pendukung yang belum memadai.

ABSTRAct

This study aims to examine community empowerment through the creative economy using a sociopreneurship approach in the Jamu Kiringan Tourism Village, Bantul Regency. This village has great potential in the traditional medicine sector, which is integrated with the tourism sector. This study offers new insights into the integration of the creative economy and social entrepreneurship in the development of tourism villages based on local wisdom a topic that has rarely been comprehensively studied in the context of herbal tourism villages in Indonesia. The study employs a qualitative descriptive approach using the case study method. The research informants consisted of 8 individuals selected through purposive sampling, including tourism village managers and active herbal medicine artisans. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using the Miles & Huberman interactive model. The results indicate that community empowerment in Kiringan has developed organically through local initiatives and social mechanisms, with the number of artisans reaching 132. The community has developed several product innovations, such as instant herbal concoctions, syrups, and herbal ice cream, as part of their creative innovation efforts. Although these innovations have successfully increased community income, the implementation of creative economy and social entrepreneurship principles still faces challenges in the form of low participation among the younger generation, limited digital marketing capabilities, and inadequate supporting infrastructure.