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This research aims to explore the long- and short-term relationships and the quality of interactions between variables within the framework of the Sustainable Development Concept, focusing on the social aspect (Human Development Index), economic aspect (economic growth), and environmental aspect (Environmental Quality Index) in the context of reducing poverty rates in Indonesia. The methodology employed is the Panel Vector Error Correction Model (P-VECM) analysis for panel data, combining time series (2010-2022) and cross-section data (34 provinces in Indonesia), along with a Cartesian diagram to identify which provinces have the greatest potential for achieving evenly distributed SDG progress. The results show that the Granger causality test reveals no one-way or two-way causal relationships or interactions between the human development index, economic growth, and environmental quality index. In the long-term analysis, only the human development index significantly impacts poverty, with a negative correlation. In contrast, economic growth and the environmental quality index do not have a long-term relationship with Indonesia's poverty levels. These findings suggest that improving the quality of education, healthcare, and living standards in the long term can effectively reduce poverty, especially in Indonesia. Pro-poor government policies are crucial to prevent widening inequality and ensure that economic growth benefits the upper class and the lower and middle classes through more equitable income distribution.

Renewable energy plays an essential role in reducing carbon emissions, which can be detrimental to climate change and pose a threat to our lives. Therefore, this study aims to examine the nexus between renewable energy consumption, trade openness, and climate change. The data used consist of panel data for emerging Asian countries from 2010 to 2021. The Granger Causality Test and Vector Error Autoregressive Model were employed to investigate the relationship among the variables. The findings indicate a unidirectional relationship between renewable energy and inflation, as well as between renewable energy consumption and CO2 emissions. These findings suggest that carbon dioxide emissions can drive renewable energy consumption, signaling that low-carbon development benefits from globalization and that globalization stimulates renewable energy growth, aiding in mitigating climate change. The research results also confirm a bidirectional relationship between trade openness and inflation. The impulse response analysis supports the notion of a robust negative correlation between a country’s trade openness and its inflation rate, both in the short and long term.

This paper examines the impact of strategic sub-components of the Global Competitiveness Index (GCI) on the Logistics Performance Index (LPI), positing a correlation between the LPI and selected GCI factors, specifically within the infrastructure domain—namely, the indicators of Road Quality, Rail Service Efficiency, Port Efficiency, Air Transport Efficiency, and Electrification. The objective is to identify which indicators within the infrastructure sector most significantly affect the Logistics Performance Index. In this study, the LPI is the dependent variable, while the five previously mentioned competitiveness indicators act as independent variables. Top of Form A panel data regression analysis was employed to evaluate how these independent variables influence the dependent variable. The data for this study were derived from the World Bank, specifically the LPI of the World Bank and the World Economic Forum, covering countries in the ASEAN region from 2012 to 2020. The findings indicate that, among the five indicators, Port Efficiency significantly impacts the Logistics Performance Index in the ASEAN region. Furthermore, both Air Transportation Efficiency and Electrification significantly influence the Logistics Performance Index. Conversely, Road Quality and Rail Service Efficiency do not significantly affect the Logistics Performance Index in the ASEAN region.

This study explores the interplay between external debt, infrastructure investment, epidemic response funding, net exports, and the consumer price index (CPI) in seven ASEAN countries—Indonesia, Myanmar, Thailand, Cambodia, Laos, the Philippines, and Vietnam—during the period from 2000 to 2020. Data were derived from the World Bank, OECD, and IMF. This research uses the autoregressive distributed lag model (ARDL) panel data approach to estimate the short-term and long-term relationships among the variables. Short-term results reveal that infrastructure investment, epidemic response funding, net exports, and the CPI do not significantly impact external debt. However, in the long-term analysis, epidemic response funding, net exports, and the CPI positively affect external debt. These findings have significant implications for policymakers in developing countries, especially within the ASEAN region.

Indonesia is the most energy-intensive country in Southeast Asia. Indonesia's energy consumption reaches 40 percent of the total energy consumption in the Southeast Asian region. This study aims to analyze the relationship between economic growth and energy consumption in Indonesia in 2000-2021. The variables used are oil and gas GDP, energy consumption, global price, net exports and imports, foreign investment, and domestic investment. The data used is obtained from macroeconomic data and requires stationarity testing. This study uses a quantitative research type to assess energy consumption and its relationship with oil and gas GDP in Indonesia with the Auto-Regressive Distributed Lag (ARDL) Model Approach. The results of this study indicate that increasing development and dynamic economic growth will be accompanied by increasing energy demand. The conclusion of this study is that the ARDL model estimation results show significant differences in the influence of variables on oil and gas GDP in Indonesia in the short and long term.

This study aims to evaluate the roles of Gender Equity and Social Inclusion (GESI) and institutions, as drivers of green entrepreneurship and sustainable development goals (SDGs). A systematic and holistic integrated approach was used in encouraging the developmental processes, with both primary and secondary data qualitatively and quantitatively utilized. Mixed methods were also used through two phases, namely exploratory and explanatory design. The results showed that the role of GESI and community institutions encouraged the improvement of green entrepreneurship, whose role was one of the win-win solutions in mitigating the impact of global climate change and encouraging the achievement of the SDGs. Based on the limitations, the awareness of every individual was globally required on the importance of entrepreneurial trends. These results are expected to increase the knowledge and understanding of green entrepreneurship importance, as an alternative to contemporary global business.

Muzakki's decision is that he is accustomed to paying zakat in formal institutions such as BAZNAS, LAZ, Dompet Dhuafa. or prefer to directly give to mustahiq. The research is limited and focused on the variables of income, education, consumption, and sharia corporate governance on muzakki's decisions in choosing a place to pay zakat in the city of Palembang. The research data uses secondary and primary data, secondary data to determine the total population and samples obtained from the Central Statistics Agency (BPS) while the primary data used in the 2021 period from November 01 to December 31, 2021 is used for data. The variables of this study were obtained by means of questionnaire observations and interviews. The analytical tool used in analyzing binary logistic regression. The findings of this study indicate that income is a determining factor in the decision to choose a place to pay zakat. Based on the partial test results, the income variable and Islamic Corporate Governance have a positive and significant effect on the decision to issue zakat. While consumption has a negative and significant effect on the decision to choose a place to issue zakat. Overall, the independent variables (income, education, consumption, sharia corporate governance) were able to explain the dependent variable (the decision to pay zakat) of 83 percent. The remaining 17 percent is explained by variables outside the model or other variables not studied.

This article discusses the three pillars of the Sustainable Development Goals (SDGs): poverty, economic growth, and the environmental quality index (EQI). Utilizing secondary data from the Ministry of Environment and the Central Statistics Agency covering the 2018-2022 period across 10 provinces in Sumatra, the research employs panel data regression and Cartesian analysis techniques. Poverty and economic growth exert partial and simultaneous influences on the environmental quality index. A decrease in poverty correlates with improved environmental quality, likely due to heightened environmental awareness alongside increased prosperity. Conversely, rising economic growth leads to environmental quality deterioration, attributed in part to heightened industrial and transportation activities. Cartesian analysis indicates the Riau Islands Province holds potential as the top-performing region in SDG achievement on Sumatra Island.

A global health phenomenon, in particular, there is a significant difference between health spending in developed and developing countries. This study focuses on modeling health expenditures in short-term and long-term schemes in three categories of countries: low-income countries, moderate-income, and high income from 2000 to 2019. The health expenditure scheme is analyzed using the panel data regression approach as a model of determinants of health expenditures. The results showed relatively significant differences between the determinants of health expenditure variables, including populations variable in low-middle-income countries. The positive and significant influences on middle-income countries, whereas high-income countries have a negative and significant influence. As for the overall GDP variable, low-income, lower-middle, and advanced countries negatively and significantly influence health care. For middle-income countries have a positive and significant influence on health spending.

The housing market in Indonesia has different characteristics for each region. These differences underlie changes in house prices, factors that affect house prices include Loan to Value (LTV), mortgage rate, income, and population. The data was obtained from relevant agencies of Bank Indonesia and the Statistics Indonesia, using data from 2012-2021, which is a combination of time-series data and a cross-section of 18 cities in Indonesia. The research method used is a regression panel. The results of the study of income levels, population, and Loan to Ratio (LTV) are significant to house prices, except for mortgage rates which not be effective in depressing housing price during the observation period.

This study aims to analyze whether the circular economy variables which include per capita municipal waste production, municipal waste recycling rate, packaging waste recycling rate by type of packaging, bio-waste recycling, and e-waste recycling rates have an effect on economic development. measured by GDP per capita (Gross Domestic Product) in European Union countries. The methodology in this study uses panel data with estimates using the common effect model, fixed effect model, random effect model and uses the best testing method, namely the Chow, Hausman, and Lagrange multiplier tests in 28 countries in the European Union for the period 2000-2020. The results showed that the final model used was the fixed effect model. Overall the concept of a circular economy which includes the level of recycling of municipal waste, the level of recycling of packaging waste by type of packaging, recycling of bio-waste, recycling of e-waste and added value in the Euro currency has a significant and positive effect on economic development as measured through per capita income, while waste production per capita is inversely proportional to that it has no significant and positive effect on economic development in European Union countries. It can be concluded that the application of the circular economy concept can ensure economic growth while reducing the use of natural resources and ensuring great environmental protection.

Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.

This study aims to investigate the effect of foreign ownership and managerial ability on earning quality with committee audit as moderating variable. The authors used secondary data that was obtained from annual report. The sample used in this study contains 28 manufacturing companies listed on Indonesian Stock Exchange from 2014 to 2018. The sample was selected using purposive sampling. Earning quality as dependent variable is measured by discretionary accrual Jones Model. Foreign ownership is measured by the number of foreign ownership compared with the number of ownership structure. Managerial ability is measured by efficiency using data envelopment analysis (DEA). Efficiency is used for knowing the managerial ability on manage output and input of the companies. Committee audit as moderating variable is measured by the number of committee audit who has accounting / auditing / finance background / experience compared with the number of committee audit of companies. Data analysis method use panel data regression analysis for testing hypothesis. To find out how the effect of foreign ownership and managerial ability on earning quality is moderated by committee audit using moderated regression analysis (MRA). The result of this study showed that foreign ownership and managerial ability simultaneously have significant effect on earning quality. Partially, foreign ownership has no significant effect on earning quality. While, managerial ability has positive and significant effect on earning quality. Meanwhile, committee audit can moderated the effect of foreign ownership on earning quality, and the effect of managerial ability on earning quality.

The purpose of this study is to provide empirical evidence about the influence of committees under the board of commissioners, profitability, and inventory intensity on tax aggressiveness. The committees under the board of commissioners in this study consist of the audit committee, the nomination and/or remuneration committee, the risk committee, and the Corporate Governance Committee. All of them are proxied as a committee. Profitability is proxied by Return on Assets (ROA). ROA gives a manager, investor, or analyst an idea as to how efficient a company's management is at using its assets to generate earnings. Then, tax aggressiveness in this study is proxied by the Effective Tax Rate (ETR). Tax aggressiveness is an attempt by the company to reduce the income taxpayments to the state. The firms' effective tax rate (ETR), defined as some measure of tax liability divided by income, has long been used in the literature as a measure of active tax planning. This study uses firm size as a control variable, which is proxied by the Natural Logarithm of total assets (Ln SIZE). Whereas, the data used are secondary data obtained from the annual reports of 29 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method used in this study is purposive sampling. Testing the hypothesis in this study uses panel data regression. The results showed that the Audit Committee, Profitability proxied by Return on Assets (ROA), and inventory intensity affect tax aggressiveness. At the same time, the Nomination and Remuneration Committee, Risk Committee, and Corporate Governance Committee do not affect tax aggressiveness.

This study aims to determine the phenomenon of food security in South Sumatra Province. Food security is calculated using Shortfall/Surplus Index and Head Count Ratio. Binary Logistic Regression method is used to determine factors affecting food security. This study obtains data from National Socio-Economic Survey on March 2017 regarding average number of calories consumed by household per day, socio-economic characteristics of household, and household heads in South Sumatra. The Survey used total sample of 9,752 households consisting of 3,099 urban households and 6,653 rural households. The results of the study shows that using 2,100 kcal standard limit, most of districts in South Sumatra have entered safe food security limit. However, they have not entered safe food security limit using 2,500 kcal standard limit. Factors that affect household food insecurity in South Sumatra Province are caused by the number of household members and the education of household heads.

In 2015, the Indonesian Government rolled a new scheme of transfer called ‘Village Fund’, based on the Law 6/2014 (known as the Village Law). The scheme requires the Central Government to allocate funding of at least 10 per cent on top of inter-governmental transfers to provinces and districts. Village Funds Program is for the purpose of realizing economic growth and equity of income with priority to finance the development and empowerment of the community. The purpose of this study is to provide empirical evidence regarding to the effects of the internal control system implementation including control environment, risk assessment, control activities, information and communication, and monitoring activities to prevent fraud in managing village funds on Bangka Island. This research was initiated due to number of problems occurred in managing village funds which leads to fraud on Bangka Island. The sample of this study was chosen using purposive sampling method of 108 samples consisted of the village consultative assembly, village companion and experts in 24 villages. Data was collected through questionnaire with a Likert scale which then increased to interval scale using methods of Successive interval. The hypothesis was tested using multiple regression analysis. The results of this study indicate negative influence between the implementation of the Internal Control System in the form of environmental control, risk assessment, information and communication, control and supervision activities of fraud in managing village funds on Bangka Island. The implementation of the internal control system on Bangka Island has also been good, but the reduction in fraud has not yet yielded maximum results. This happens because there are still some weaknesses in the implementation of the internal control system such as low understanding of village government, overlapping rules and changes in the rules for managing village funds. Seeing the influence of the implementation of the internal control system on fraud, Indonesian government should increase the effectiveness of internal control to prevent fraud.

Conflicts in forest areas usually occur due to unclear rights or laws relating to the tenure system. This can happen between individuals, communities, government agencies or private sector. The boundaries of forest areas that have not been agreed upon by the community and the government also trigger conflict. The reality in the field shows that the land in the forest area has been used by the community or the surrounding population, both migrants and local residents, but the existence of these communities has not been accommodated, especially in forestry development planning. The development of industrial timber plantations (in Indonesian – “hutan tanaman industri”, HTI) and plantations on a large scale has different backgrounds. The development of industrial plantations (HTI) is motivated more by the emergence of a large number of unproductive production forests and incentives that attract the private sector. Government policies concerning forest conversion and land use as well as various investment ease packages encourage growth in the sector's development. This study aims to determine the dynamics of the conflict, and the mediation of forestry cooperation agreements as a process of resolving the conflict of production forest area holders of PT Bumi Mekar Hijau's license and Riding Village community in Pangkalan Lampam sub-district, Ogan Komering Ilir Regency. This study uses a method qualitative research with descriptive data presentation. Qualitative methods in this study are defined as research procedures that produce description data in the form of written or oral words from people and observed behavior. The aim is to explain the phenomena of collecting data in depth. The population and sampling in qualitative research are very limited. With population limitations and sampling, the data collected must be in-depth and can explain the phenomenon under study. Here more emphasized is the issue of the depth of data quality. Data analysis was carried out by means of an inherent analysis of each aspect of the forest concession conflict case found. The analysis is also based on the existing conflict themes in accordance with the results of the interpretation of the cases found. In this case, the analysis process can take place since the data collection process is carried out. By state law, the area is part of the business license for utilization of plantations in industrial plantations (IUPHHK-HTI) PT. Bumi Mekar Hijau. But at that time, the company opened production forests in the region. The new activity is only canal digging and land clearing. The Riding Village Dusun I and II occupied an area of around 10,000 hectares because they felt that the company and the government had never asked their permission to make land an industrial plantation. The community has evidence that the land belongs to their ancestors, namely “sonor” (planting rice) and trenches for timber by their ancestors in the region. This physical evidence is a source of community power to survive claiming the area. In July 2013, the people of Riding Village and PT. Bumi Mekar Hijau agreed to resolve land conflicts through an open, concrete and successful dialogue process. Both parties appointed Wahana Bumi Hijau (WBH) and Imparsial Mediator Networking (IMN) as mediators who assisted the negotiation process. Since the mediation process has taken place it has been very difficult for both parties to agree on what was delivered and there is no point of completion. But on March 16, 2017 the MoU on conflict peace in Desa Riding with PT. Bumi Mekar Hijau was held at the Forestry Service of South Sumatra Province which was attended by the Village Government and Riding community, Tripika Sub-District Pangkalan Lampam, IMN Mediator, Asia Pulp and Paper (APP), Forest Service District Ogan Komering Ilir District, South Sumatra Provincial Forestry Service, Directorate of handling tenure and customary forest conflicts and Director of Sustainable Production Forest Management. On April 21, 2017, the signing of a forestry cooperation agreement between PT. Bumi Mekar Hijau with Riding Village was held, in Riding Village with an area of 10,000 hectares, which was intended for 3,500 hectares of acacia plant partnerships, 1500 hectares of wana tani (Agroforestry) partnerships, 610 hectares for drainage infrastructure, 333.6 hectares for residential settlements, 1,000.8 hectares for government-owned road infrastructure, 1,863.4 hectares of forage buffalo land and 1,192.2 hectares of protected area.

The economic transition happened in ASEAN countries caused the increased growth of e-money use. This study was established to discover the causal relation between the growth in manufacturing and service sector and the e-money usage through causality panel approach. Furthermore, this study also focused on finding the causality among the economic growth in manufacturing and service sector, e-money and money supply during 2008-2018 period in the region. The result of the study showed that: (1) there was a one-way causality between the growth in service sector and e-money use, (2) there was no causality between e-money use and the growth in manufacturing sector (3) the growth of money supply provided causal effect on the increase of e-money use.

Regional Economic Growth in Indonesia varies in each region due to differences in geographic conditions between regions. This Research related to the relationship of government spending and economic growth which is still a debate among academicians. This study aims to analyze the effect of government spending, investment and labor on regional economic growth. The method used is fixed effect method. Investments procured by domestic investment have no significant and obvious effect on economic growth in Indonesia. Government spending has a positive and significant impact on economic growth. An increase in government spending can lead to an increase in economic growth. As policy makers, the government should play an active role to stimulate the economy through countercyclical fiscal policies. The labor force has a positive effect on regional economic growth. This result shows that the worker has been absorbed so as to encourage regional economic growth.Keywords: Economic Growth, Government budget, Regional EconomicsJEL Classifications: H0, H50, O40, O47

South Sumatra Province is one of the provinces with major potential in the agricultural sector which is accounted for 16.60 percent in the GDP formation, it is necessary efforts so that the production of the agricultural sector can be maintained and improved. The purpose of this study is to analyze the effect of the agricultural sector capital expenditure (physical capital) and education, health, and labor (human capital) to economic growth in South Sumatra. The data used in this study are the panel data which are time series and cross section in 14 districts/cities in South Sumatra. The research using linear regression analysis method with Fixed Effect Model. The analysis showed education, health, labor and agriculture sector capital spending has significant positive effect on economic growth as measured by the agricultural sector GDP.Keywords: capital expenditure, education, health, employment, economic growthJEL Classifications: I25, I15

This study aims to determine the effect of Revenue and World Oil Prices on Deficit Budget (APBN) in 2007-2016. The data used in this research is secondary data from 2007-2016. Based on these objectives, the method of analysis used is multiple linear regression analysis.The results of this study tax revenues and world oil prices have simultaneouslyaffect toward the budget deficit. When viewed on an individual basis so influential in world oil prices. This is because world oil prices are fluctuating while the budget deficit keeps increasing year-on-year. World oil prices also contribute to the income tax of oil and gas where the current income tax decreased. While there is a significant tax revenue. This condition is caused by the contribution of tax revenue towards state revenues more than 60 percent.

This study aims to determine the effect of growth and distribution on poverty change as well as to analyse whether expenditure growth has given the benefits to the poor and non-poor in urban and rural area. The data used are raw data from total household consumption obtained from National Socio-Economic Survey for the period of 2009 to 2016. Poverty decomposition is used to see the effect of income growth and distribution on the poverty change. Furthermore, Poverty Equivalent Growth Rate (PEGR) supported by Growth Incidence Curve (GIC) is used to determine whether the benefit of economic growth is enjoyed more by the poor compared to pro-poor growth or not. The results show that income growth influences the decrease in poverty both in rural and urban area in Indonesia, during 2009-2016, 2009-2014 and 2014-2016. Conversely, the distribution of income increases the poverty in both areas during the periods. Inequality of income seems to give a strong influence so that the economic growth has not been a pro-poor both in rural and urban area of Indonesia during 2009-2016, 2009-2014 and 2009-2016.

This research investigates and determine the distribution of commodity rice in South Sumatera. Data are obtained from the primary data in 2016. The analysis method used is Descriptive Statistics, and Participatory Rural Appraisal (PRA) to determine the pattern of distribution of commodities of rice. The result in this research are, first, marketing distribution channels of rice in South Sumatera are still passed the long stage, first start from Manufacturers sold to distributor in the village, and then sold to Merchant Districts, then sold to Merchant District, then sold Large Distributor, next sold to retailers, and finally sold to the Consumer. Second, nominal terms, traders rice farmer is higher than distributor. But the ratio of rice trade margin (MPP) showed that MPP farmers was higher than MPP distributor. In general, these findings can be categorized efficiently. Keywords: Distribution Marketing, Rice, Marketing Margin. JEL Classifications: D3, L11, Q52