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Ronni Haga; Sunaryo Neneng

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the economic phenomenon known as the "Purbaya Effect" in the Indonesian capital market during the second half of 2025. This phenomenon is characterized by a significant surge in the Jakarta Composite Index (IHSG), which broke the All-Time High (ATH) record 21 times within four months following the appointment of Purbaya Yudhi Sadewa as Minister of Finance. Using a mixed-methods approach combining quantitative market data analysis and qualitative policy review, this research finds that the "Purbaya Effect" is driven by aggressive liquidity injection policies (Rp 200 trillion), institutional trust built during his tenure at LPS, and strong narrative economics. However, this study also identifies significant risks related to exchange rate volatility and potential economic overheating. The findings suggest that while the "Purbaya Effect" successfully restored short-term investor confidence, long-term sustainability depends on the balance between growth acceleration and macroeconomic stability.

Talita Sembiring; Kania Nova Ramadhani; Al Firman; Taslima Amelia Taufik; Sri Yunita +1 more

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine public minibus drivers in Medan from the perspectives of citizenship and liberalism. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation. The results show that public minibus drivers enjoy individual freedoms, such as determining their working hours, choosing their rest times, and competing for passengers. This freedom is seen as a form of self-sovereignty in line with the principles of liberalism. However, this freedom also gives rise to contradictions, namely economic uncertainty, the burden of daily deposits, and the absence of social security and legal protection. The emergence of application-based transportation services further exacerbates the gap, as angkot drivers feel they experience inequality in terms of access to technology, regulations, and government support. This condition demonstrates the weak role of the state in guaranteeing their citizenship rights, especially those related to welfare and job protection. Thus, this study emphasizes that the principle of freedom in liberalism cannot be separated from the state's responsibility to achieve social justice. More equitable policies, technological support, and social protection for public minibus drivers are important steps to ensure that individual freedom is in line with citizenship rights.

A’thi Fauzani Wisudawati; Muhyiddin Aziz; Halim Ahmad Faizin; Muhammad Isa; Yulius Harry Widodo +1 more

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

English literacy at early childhood is a crucial foundation for language development, cognitive growth, and academic readiness. TK Desa Bagi 01, despite its high academic achievements, faces several challenges in teaching English, including a busy daily schedule, limited learning time, and restricted access to interactive learning media. This community service program was designed to address these challenges by introducing English literacy to young learners in a creative and engaging manner while simultaneously enhancing teachers’ skills in employing interactive and contextually relevant teaching media. The program employed several methods: observation of current teaching practices, planning and development of creative learning media such as flashcards, posters, storybooks, and puppets, implementation of learning activities through play-based approaches, and evaluation of student and teacher outcomes. The results indicate a significant increase in student enthusiasm, active participation, and comprehension of basic English vocabulary. Teachers also demonstrated improved creativity and confidence in using various teaching media to support literacy learning. This program shows that English literacy can be effectively fostered in early childhood using simple, locally relevant, and sustainable media. Furthermore, it highlights the importance of teacher development in enhancing the quality of English learning in rural school contexts. Overall, the initiative provides a practical model for integrating interactive English literacy education in early childhood settings with long-term potential for rural education improvement.

Nasywa Febrianti N.; Neneng Miskiyah; Divianto, Divianto

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.

Wasti Ratu Simamora; Etik Umiyati; Rosmeli Rosmeli

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regency. The data collection method used is library research, which utilizes literature or library materials as the primary data source. Quantitative descriptive analysis methods are used determine the develoment of PAD, tax development, restaurant tax development, hotel tax effectiveness, tax efficiency, and restaurant tax efficiency. The results of this study provide an overview of the development of PAD, development of hotel taxes, the development of restaurant taxes, the effectiveness of hotel tax revenue, restaurant taxes, hotel tax efficiency towards the original regional income (PAD) of North Tapanuli Utara Regency in 2015-2023. The average development of PAD in North Tapanuli regency is 10 percent, the average development of hotel taxes is 4 percent and the average development of restaurant taxes is 19 percent. The average effectiveness is 89 percent, which is classified as quite effective, the effectiveness of restaurant taxes reaches 91 percent which is classified as effective. The efficiency of hotel taxes is 5 percent which is classified as inefficient, while the efficiency of restaurant taxes is 107 percent which is classified as very efficient.

Ades Sulfiah; Achmad Nashrudin Priatna; April Laksana; Noerma Kurnia Fajarwati; Meiby Zulfikar

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The SENABUNG Serang Volunteer Community has various humanitarian programs to help the poor, street children, and other communities in need. This study aims to determine the communication strategy of the SENABUNG Serang Volunteer Community in increasing its presence in the community, as well as to analyze the obstacles faced. The research method uses a descriptive qualitative approach with the Resource Mobilization theory. Data were obtained through interviews, observation, and documentation. Data validity techniques use source triangulation to ensure the validity of the research findings. The results show that the existence of the SENABUNG community is built through the mobilization of five types of resources, namely human, material, organizational, socio-cultural, and moral resources. The community has succeeded in mobilizing volunteers, collecting donations, building social networks, and gaining moral legitimacy from the community. However, this study also found internal obstacles such as limited volunteers and time, inadequate equipment, unstable morale and transportation facilities, as well as external obstacles such as dependence on donations and digital security threats. Despite these successes, the study highlights significant challenges. Internally, the community struggles with a limited number of volunteers, which affects the sustainability of its programs. Moreover, the volunteers' time commitment is often restricted, limiting their capacity to engage fully. Additionally, inadequate equipment and unstable morale present further hurdles. Externally, the community's reliance on donations for funding leaves it vulnerable to fluctuations in contributions, and digital security threats pose risks to the integrity of the information shared across platforms.

Gracenia Debby Azzahrah; Evania Yafie; Nur Anisa

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to explore gross motor developmental delays in 6-year-old children as an early indication of possible Tourette syndrome. Tourette syndrome is a neuropsychiatric disorder characterized by the emergence of spontaneous movements and sounds (tics) that are not realized and can interfere with the child's daily activities. In this study, a qualitative approach was used with a case study method on a boy in Malang City who showed symptoms of motor and vocal tics. Data collection was carried out through observation, in-depth interviews with teachers and parents, and documentation of the child's activities in the home and school environment. The results of the observation showed that the child had difficulty maintaining balance and showed spontaneous movements such as shaking his head, blinking, and clearing his throat repeatedly. These symptoms do not always appear consistently and occur more often when the child is tired or mildly stressed. Data analysis showed that motor delays were not caused by muscle disorders, but by an imbalance in neurological regulation that affects movement coordination. The main risk factors come from daily habits such as excessive use of gadgets, lack of rest time, and unstable emotional responses. The treatment carried out involves a combination of medication from a neurologist and environmental support such as reducing stress triggers, regulating playtime, and an inclusive educational approach. This study emphasizes the importance of early detection, holistic intervention, and ongoing support from families and educators in dealing with children with Tourette syndrome symptoms so that motor delays do not develop into more serious disorders.

Arafani Dwi Susana; Marizka Nazla Yulita Putri; Erwin Permana

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the past, toys were identified solely as instruments of entertainment for children. Adults were generally considered inappropriate to own or play with toys. Over time, toys have evolved into collectibles that have artistic, historical, and investment value for people of all ages. This study aims to analyze Pop Mart's marketing strategy in shaping impulsive buying behavior. The study was conducted using descriptive qualitative methods. The research data was obtained from digital searches and observations from various official sources and related official websites. The results of the study show that Pop Mart, as a leader in this industry, has successfully implemented marketing strategies that utilize collaborations with artists, the blind box concept, and the principle of scarcity to create a unique and attractive shopping experience for its consumers. Collaborations with artists play an important role in building brand identity and increasing product appeal. By offering limited editions of popular characters such as Molly, Labubu, and SkullPanda, Pop Mart has been able to attract collectors and art enthusiasts who have an emotional connection to these works. This has led to increased brand loyalty and purchase frequency. The blind box concept creates an element of surprise that triggers excitement when opening the packaging, thereby encouraging repeat purchases. Additionally, the scarcity marketing strategy, combined with the application of FOMO behavior, successfully creates a sense of urgency among consumers. Products with limited editions and purchase quantity restrictions create exclusivity, making consumers feel they must act quickly to obtain the product before it sells out.

Dwi Ananda; Wahyu Indah Sari; Lia Nazliana Nasution

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the monetary and fiscal policy mix on Indonesia's economic growth during the COVID-19 pandemic in the period 2013-2023. Using the Simultaneous Regression method (Two-Stage Least Squares/2SLS), this study tests two simultaneous equations, namely the effect of exports, unemployment rate, and inflation on economic growth (GDP), as well as the effect of exchange rates (exchange rates), interest rates, and GDP on inflation. The results of the study indicate that exports and unemployment have a significant negative effect on economic growth, while inflation has a significant positive effect on GDP. Meanwhile, the exchange rate and interest rate have a significant effect on inflation, but GDP does not have a significant effect on inflation. The normality test shows that the data is normally distributed and the autocorrelation test does not detect any autocorrelation, so the model used is valid. The effectiveness of monetary policy through the exchange rate channel on economic growth was found to be positive, although not statistically significant. This finding emphasizes the importance of coordination between fiscal and monetary policies, maintaining exchange rate stability, controlling inflation, and efforts to restore the real sector and reduce unemployment to support sustainable economic growth in Indonesia. This study provides recommendations for the government and monetary authorities to strengthen policy synergy in facing economic challenges, especially during times of crisis, to ensure more effective national economic stability and recovery.

Daniel Naramesakh; Maria Indriyani Hewe Tiwu; Fransina W. Ballo

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The purpose of this study is to determine the magnitude of the influence of inflation and interest rates on economic growth in Kupang City. The research used is quantitative research analyzed using the help of the SPSS (statistical package for the social sciences) time series data software program. The data collection for this study is secondary data from the East Nusa Tenggara Central Statistics Agency and Bank Indonesia in 2013-2022 in the form of quarters (time series) in NTT Province. The results of the study show that the results of the regression analysis, inflation does not have a significant effect on economic growth in Kupang City during the 2013-2022 period. The results of the partial test (t-test) show that changes in interest rates play a role in determining the dynamics of economic growth, where lower interest rates tend to encourage increased investment and consumption, while higher interest rates have the potential to restrain economic activity because they increase borrowing costs. The results of the simultaneous test (F test), inflation and interest rates have a significance value of less than 0.05, which means that both variables simultaneously play a role in determining economic growth. The coefficient of determination (R²) value of 35.11% indicates that only a small portion of the variation in economic growth can be explained by inflation and interest rates. The remaining 64.89% is influenced by other factors outside the model, such as investment levels, government spending, unemployment rates, fiscal policies, and external factors such as global commodity prices and national economic conditions.

Ni Komang Viona Amelia Putri; I Gede Eza Purnama Putri; Ni Putu Dhea Angelita Dusak; I Gusti Ayu Made Srinadi; Made Ayu Dwi Octavanny

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

A queue is a condition where there is a delay in service due to busy service activity. Queues can occur at places that provide services, one of which is at places that provide food and beverage services. The fast food trend is growing rapidly. One of the restaurants providing fast food is Wizzmie Jimbaran. Queuing theory is used to determine optimization in decision making in queuing systems. This research purposed to determine the theory and queuing system, birth and death in queuing theory, queuing system model, the probability that there are zero people in the system, average arrival rate, average level of service to visitors, and to find out optimality of the queuing system at Wizzmie Jimbaran. From the results, it was found that a birth and death process occurred at Wizzmie Jimbaran queuing process with the M/M/3 queuing model and First In First Out (FIFO) service discipline. The average level of consumers waiting in queue  is 1-3 queues. With the system utility level  ranging at intervals that are not much different and the probability that there are zero people in the system recorded is less than 1. The time required for visitors in the system  is 2-5 minutes and the time required for visitors in the queue  is 1-5 minutes.  

Wa Ode Puput; Abdul Manan; Safril Kasim; La Ode Midi; La Ode Siwi +1 more

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The purpose of this research is to find out the Participation of Traders in the Waste Management of the Laino Central Market of Muna Regency City. This research uses several methods of Porposive Sampling techniques. The slovin formula is used to determine the number of samples that will be studied, and qualitative descriptive analysis is used to analyze the market waste management system, the behavior of traders carried out by collecting data through observation, interviews, documentation. Based on the results of this study, it can be concluded that the Participation of Traders in the Waste Management of the Laino Central Market of Muna Regency with a medium participation criterion of 61,44 %. This can be seen from the articipation of traders such as providing garbage containers at the sales location, collecting waste directly to the temporary disposal site, easy to reach the temporary disposal location, on time in paying dues, cleaning garbage before and after trading, approving people who dispose of garbage correctly. While the rest with a low criterion of 38.55% shows the lack of Participation of Traders in Market Waste Management in terms of attending meetings to discuss hygiene issues, and a joint evaluation of the cleanliness of the Market Environment.

Raaken Danendra A W; Silvana Purbawanti; Zella Fathona Aska

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to find out how the role of e-commerce increases opportunities for MSMEs in Indonesia. The method used in this research is a qualitative approach with literature study as the main data source. We carried out the data collection process by searching literature with the keyword "The role of e-commerce in Indonesian MSMEs." on the Google Scholar platform. The results show that e-commerce has made a significant contribution to the MSME players themselves. The role of e-commerce has also increased since the COVID-19 pandemic, which at that time became the main solution for MSMEs to survive amidst the crisis caused by restrictions on physical activity. With e-commerce integrated with social media, MSMEs can still operate and maintain income because they are able to adapt to changes in market behavior. However, this research also identified several main challenges, one of which is the low interest in reading which causes a lack of digital literacy among MSME players. Therefore, technology training, digital infrastructure development, and policies that support the empowerment of MSMEs in the digital era are needed. By conducting this research, of course there is hope that strategic steps can be formulated to maximize the potential of e-commerce, not only in expanding market access on a global scale, but also being able to increase the global competitiveness of MSMEs in a sustainable manner.