Jurnal Akuntansi dan Ekonomika

Analysis of Cyclical Unemployment Impacted by COVID-19 in Indonesia: Inter-Island Study Based on 2020 Sakernas Data

Wise Harumi, Nasri Bachtiar, Neng Kamarni — Sat, 20 Jun 2026 00:00:00 +0700

This study is motivated by the rise of cyclical unemployment during the Covid-19 recession, particularly in the form of temporary layoffs. Temporary unemployment differs from permanent unemployment because workers still have the possibility of being recalled to their jobs. This study aims to analyze the risk of individuals across Indonesian islands becoming temporarily unemployed due to Covid-19 and to examine the probability of receiving a job recall guarantee. A quantitative approach was employed using microdata from the August 2020 National Labor Force Survey (Sakernas), analyzed through logistic regression. The findings from 13,805 samples show that the highest risk of temporary unemployment occurred in Bali and Nusa Tenggara, especially in urban areas, where the risk was 4.348 times higher than in other islands. Young workers aged 15–24 also faced a 1.647 times higher risk. These results reflect the region’s dependence on tourism.

Dilema Faktor Kepribadian dan Bias Kognitif dalam Perilaku Keputusan Investasi Gen Z

Riyadi Aprayuda, Saskia Adellia Prameswari — Sat, 20 Jun 2026 00:00:00 +0700

This study investigates how personality traits (trait anger, trait anxiety, self-monitoring) and cognitive biases (overconfidence, herding behavior) affect Generation Z investment decision. A quantitative approach was used, with an online survey, from 209 active investors in Investment Gallery of Politeknik Negeri Batam. The analysis results indicate that only overconfidence and herding behavior significantly influence Generation Z’s investment decision, while trait anger, trait anxiety, and self-monitoring show no significant effect. This finding confirms that cognitive biases have a more dominant influence than personality traits in investment decision-making. Overconfidence and herding behavior are the main factors in the investment decisions of Generation Z. This study emphasizes the importance of financial education that builds awareness of psychological biases and provides implications for policymakers in designing education strategies that are appropriate for the characteristics of young investors.

Pengawasan Digital dan Sosial Media Tax Shaming dalam Membentuk Kepatuhan Pajak Sukarela

Astrid Faradisty, Sinta Ramaiyanti, Fitri Humairoh, Mida Aprilina Tarigan — Sat, 20 Jun 2026 00:00:00 +0700

This research examines the influence of digital tax oversight and social media tax shaming on the voluntary tax compliance of Generation Z in IndonesiaEmploying a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 207 Generation Z respondents via online questionnaires using a 1-4 Likert scale. The results indicate that digital tax oversight has a positive and significant effect on voluntary compliance. Crucially, social media tax shaming exhibits a higher t-statistic value than formal oversight, suggesting that Generation Z is more susceptible to social pressure from digital communities than to formal authority threats. Theoretically, this study extends the Slippery Slope Framework by integrating horizontal monitoring as a new determinant of tax morality. Practically, the tax authority is advised to adopt digital reputation-based communication strategies to engage younger taxpayers.

Trust Mediation on Organizational Commitment and Knowledge Sharing Relationship among Auditors

Nur Anita, Frida Fanani Rohma, Hutomo Atman Maulana — Sat, 20 Jun 2026 00:00:00 +0700

This study aims to examine the effect of organizational commitment on knowledge sharing with trust as a mediating variable. This topic is important because auditors’ knowledge-sharing behavior plays a significant role in supporting audit quality, while the relationship between organizational commitment and knowledge sharing remains inconsistent in prior studies. This study employed a survey method involving 68 auditors in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 7.0. The results show that organizational commitment has a negative effect on knowledge sharing, but the effect becomes positive when mediated by trust. These findings indicate that trust plays an important role in strengthening the relationship between organizational commitment and knowledge-sharing behavior. This study contributes to the literature on auditors' knowledge sharing by explicating the ex-ante factors.

Determinan Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas

R. Septian Armel, Muhammad Hidayat, Rudi Syaf Putra — Sat, 20 Jun 2026 00:00:00 +0700

This study examines the factors influencing tax compliance among freelance individual taxpayers registered at the Senapelan Primary Tax Office (KPP Pratama Senapelan) in Pekanbaru A quantitative approach using multiple linear regression was employed to measure the effect of each variable. Data were collected through questionnaires distributed to 100 respondents. The findings reveal that only E-Billing implementation and tax sanctions significantly affect compliance. E-Billing has a positive effect, indicating that the more user-friendly the digital system, the higher the taxpayer compliance. Tax sanctions, however, have a significant negative effect, suggesting that overly harsh legal threats may reduce voluntary compliance. Meanwhile, perceived corruption, tax fairness, and socialization showed no significant partial influence. These results suggest that freelance workers are more responsive to technological convenience and proportional sanctions than to normative factors.

Membangun Transparansi Pengelolaan Keuangan Desa: Peran Kompetensi, Komitmen, dan Pengawasan

Syamsul Syamsul, Nurlailah Nurlailah, Nurhadi Nurhadi — Sat, 20 Jun 2026 00:00:00 +0700

This study aims to analyze the effects of village facilitator competence, village government commitment, and oversight by the Village Consultative Body (BPD) on the transparency of village financial management. Employing an explanatory quantitative design, the research was conducted in villages in Donggala Regency. Data were collected through a survey of village government officials, BPD members, and community leaders, and subsequently analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that village facilitator competence, village government commitment, and BPD oversight each have a positive and significant effect on the transparency of village financial management. These findings underscore the importance of strengthening the capacity of village facilitators, ensuring the consistency of village government commitment, and enhancing the effectiveness of the BPD's oversight function in promoting information transparency and reducing information asymmetry in village financial management.

Risiko Pengelolaan Dana Desa dan SILPA dalam Perspektif Akuntabilitas Publik Kecamatan Tugumulyo Musi Rawas

Deni Okpriyanto, Driana Leniwati, Nazaruddin Malik — Sat, 20 Jun 2026 00:00:00 +0700

This study aims to analyze the risks in village fund management that contribute to the high occurrence of Budget Surplus (SILPA) from the perspective of public accountability. This research employs a qualitative exploratory approach conducted in Tugumulyo District, Musi Rawas Regency. Data were collected through interviews, observation, and documentation. The results reveal that high SILPA is influenced by limited human resource capacity, bureaucratic fear of legal risks, and weak risk-based planning. These conditions lead to delayed public services and declining public trust. Strengthening risk management and improving governance are essential to achieve Good Village Governance.

Pengaruh Sosialisasi, Pembaharuan Sistem Administrasi, dan Insentif Pajak terhadap Performa Institusi

Patah Fatwa Ilmawan, Indarto Indarto, Yuli Budiati — Sat, 20 Jun 2026 00:00:00 +0700

This exploration focuses on the effectiveness of the East Semarang Pratama Tax Office (KPP Pratama) in achieving its targets through public education, administrative modernization, and the implementation of tax relaxation. This study positions taxpayer discipline as an intermediary element linking policy to institutional outcomes. By involving all office staff (97 respondents) as research subjects through a census approach, data collected through a questionnaire instrument was processed using the SEM-PLS technique. The research findings confirm that massive outreach, a reliable bureaucratic system, and the tax amnesty program have a strong linear correlation with public compliance behavior. This positive impact simultaneously has implications for strengthening productivity and achieving overall organizational targets.

Audit Quality and Company Size on Tax Avoidance: The Role of Independent Commissioners

Sat, 20 Jun 2026 00:00:00 +0700

This study examines the effect of audit quality and firm size on tax avoidance, with independent commissioners as a moderating variable. Using 595 firm-year observations from 94 manufacturing companies listed on the Indonesia Stock Exchange during 2016–2023, this study applies pooled panel regression with year fixed effects and firm-level clustered robust standard errors. The results show that audit quality is negatively associated with the effective tax rate, indicating higher tax avoidance. Firm size has no significant direct effect. Independent commissioners significantly strengthen the monitoring role of audit quality, but do not convert firm size into stronger tax compliance. These findings suggest that governance mechanisms influence tax avoidance differently depending on whether they operate through external audit quality or firm complexity.

Determinasi Audit Report Lag: Peran Kepemilikan Institusional, Auditor Switching, dan Kompleksitas Audit dengan Moderasi Ukuran Perusahaan

Rudi Syaf Putra, R Septian Armel, Rama Gita Suci, Dwi Fionasari — Sat, 20 Jun 2026 00:00:00 +0700

In consumer cyclicals entity listed on the Indonesia Stock Exchange for the period of 2021–2024, this study intends to examine the impact of institutional ownership, auditor turnover as well as audit complexity on audit report latency, with company size serving as a moderating variable. A quantitative approach is utilised in the present study using the logistic regression method. The publicly available financial records and annual reports of the company were the sources of the research data. While audit complexity and institutional ownership had no effect on audit report delays, studies demonstrate that auditor switching does. Also, the moderation test shows that there is no effect of firm size on the correlation between audit report lag and institutional ownership, auditor change, or audit complexity.

Preferensi Konsumen dan Pengembangan Strategis Pasar Ayam Beku di Sumatera Barat: Pendekatan SWOT - QSPM

Agus Budiharto, James Hellyward, Fuad Madarista, Budi Rahayu Tanama Putri — Mon, 22 Jun 2026 00:00:00 +0700

The transformation of modern food systems has increased public awareness of food safety, quality, and hygiene, including the consumption of animal protein such as chicken. However, the frozen chicken market share in West Sumatra remains relatively low due to strong preferences for fresh chicken, quality perceptions, cultural factors, and limited cold chain infrastructure. This study aims to analyze consumer preferences, identify internal and external factors, and formulate development strategies for the frozen chicken market. This research applies a qualitative approach through observation and in-depth interviews with academics, distributors, Horeca actors, frozen food retailers, and consumers in Padang and Bukittinggi. The data were analyzed using SWOT, IFE, EFE, IE Matrix, and QSPM. The results show an IFE score of 2.83 and an EFE score of 2.77, placing the sector in quadrant V. The main strategy is market penetration and consumer education.

Sustainability Practices and Financial Outcomes: Exploring the Role of Carbon Emission Disclosure

Sugeng Riadi, Nur Enzan Rahmadani — Mon, 22 Jun 2026 00:00:00 +0700

This research examines the factors and financial consequences of carbon emission disclosure in relation to company sustainability policies. It specifically investigates the degree to which media exposure, environmental performance, ISO 14001 certification, and social performance impact carbon emission disclosure, and how this disclosure subsequently influences firms' financial success. We used a quantitative study approach and secondary data from the annual and sustainability reports of manufacturing companies on the Indonesia Stock Exchange from 2019 to 2023. After applying the criterion for data completeness, 135 firm-year observations were included in the final sample. The data were examined with the PLS-SEM methodology. The findings indicate that carbon emission disclosure positively and significantly influences financial performance, whereas media exposure, environmental performance, ISO 14001 certification, and social performance exert no impact on carbon emission disclosure

Asian Macroeconomic Dynamics: The Role of Exchange Rates on Gross Domestic Product (GDP) and Exports

Ranti Darwin, Muhammad Hidayat, M.Fikry Hadi, Neng Murialti, Rika Septianingsih — Mon, 22 Jun 2026 00:00:00 +0700

This study examines the simultaneous relationship between GDP and exports in Asian countries and investigates the roles of FDI, inflation, CO₂ emissions, and exchange rates within the economic system. This topic is important because GDP and exports are key indicators of development that interact closely in an increasingly integrated global economy. The study employs panel data from selected Asian countries and applies the 3SLS method to address endogeneity and simultaneity problems. The results indicate that exports have a positive and significant effect on GDP, while GDP also positively influences exports. FDI, inflation, and CO₂ emissions positively affect GDP, whereas inflation and exchange rates positively influence exports. These findings confirm the existence of a reciprocal relationship between GDP and exports, supported by macroeconomic stability, investment expansion, and international trade competitiveness, providing important implications.

Determinan Adopsi Green Banking Nasabah Bank Syariah Indonesia di Semarang: Peran Persepsi Sebagai Mediasi

Mon, 22 Jun 2026 00:00:00 +0700

The implementation of green banking is essential for Islamic banking in supporting sustainability. This study is based on an environmental survey showing that air quality in Semarang is categorized as moderate and may negatively affect public health. The study aims to analyze the influence of awareness, social influence, and environmental factors on the adoption of green banking among BSI customers in Semarang. A quantitative approach using SEM-PLS was applied to 130 respondents. The findings indicate that awareness, social influence, and environmental factors do not significantly affect green banking adoption directly. However, perception significantly moderates the relationship between awareness and adoption decisions. These results highlight the importance of positive customer perceptions of green banking benefits as a strategic reference for banks in improving education and developing sustainable green banking services in the future.

Pengaruh Work-Life Balance Dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Mediasi Kepuasan Kerja Pada Kantor

Tasriani Tasriani, Silvi Khairunnisa, Rika Septianingsih — Mon, 22 Jun 2026 00:00:00 +0700

This study aims to examine the effect of work-life balance and work environment on employee performance at the Office of the Ministry of Religious Affairs of Pekanbaru City, with job satisfaction as an intervening variable. This study employs a quantitative method using SEM-PLS analysis through SmartPLS 4. Data were collected through questionnaires distributed to 57 respondents using the census method. The results show that work-life balance does not have a significant effect on either job satisfaction or employee performance, while the work environment has a significant effect on both job satisfaction and employee performance. Job satisfaction also has a significant effect on employee performance and is able to mediate the effect of the work environment on employee performance, but it is unable to mediate the effect of work-life balance on employee performance.

Pemaknaan Akuntabilitas Keberlanjutan BUMDes di Kutai Timur

Muhammad Iqbal, Yunita Fitria, Hariman Bone — Mon, 22 Jun 2026 00:00:00 +0700

Penelitian ini bertujuan untuk memahami bagaimana akuntabilitas keberlanjutan dimaknai oleh para aktor pengelola BUMDes di Desa Danau Redan, Teluk Pandan, Kutai Timur. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma interpretif untuk menangkap makna akuntabilitas sebagaimana dipahami dan dipraktekkan dalam konteks sosial desa. Data dikumpulkan melalui wawancara mendalam dengan pengelola BUMDes dan pihak terkait, serta dokumentasi pendukung relevan. Analisis data dilakuan secara tematik. Hasil penelitian menunjukkan bahwa akuntabilitas keberlanjutan tidak semata-mata dimaknai sebagai pertanggungjawaban keuangan atau kepatuhan administratif, melainkan sebagai bentuk tanggung jawab moral dan sosial kepada masyarakat desa. Akuntabilitas dipahami sebagai komitmen untuk menjaga keberlanjutan manfaat dan program BUMDes bagi kesejahteraan masyarakat. Praktik akuntabilitas diwujudkan melalui fleksibilitas dalam pengelolaan anggaran, partisipasi aktif masyarakat dalam pengambilan keputusanm serta evaluasi berkelanjutan terhadap program dan kegiatan BUMDes. Temuan ini menunjukkan bahwa akuntabilitas keberlanjutan pada BUMDes merupakan konstruksi sosial yang kontekstual dan relasional, yang berakar pada nilai lokal dan praktik musyawarah desa.

Apakah Indikator Makroekonomi dan Indeks Ketidakpastian Dunia Merugikan Kredit di Indonesia?

Fauziah Eka Permadani, Reni Eka Septiani, Meisyaroh Catur Wulandari — Mon, 22 Jun 2026 00:00:00 +0700

Studi ini menelaah dinamika kointegrasi dalam periode jangka panjang dan pendek antara BI rate, inflasi, dan World Uncertainty Index (WUI) terhadap berbagai segmentasi kredit di Indonesia sekaligus mendeteksi transmisi kejutan. Penelitian ini dilakukan karena fluktuasi WUI menuntut pemahaman yang lebih mendalam mengenai dampaknya terhadap penyaluran kredit domestik sehingga untuk mengisi celah literatur di mana penelitian terdahulu menganalisis kredit secara umum, maka penelitian ini secara khusus meneliti pengaruh variabel makroekonomi dan WUI terhadap 3 jenis penyaluran kredit yang berbeda. Penelitian ini mengolah data triwulanan tahun 2012-2024 melalui Vector Error Correction Model (VECM). Temuan studi mengungkapkan hubungan kointegrasi dalam periode waktu yang lama antara WUI dan kredit konsumen. Dalam jangka pendek, kredit konsumsi muncul sebagai variabel yang paling responsif terhadap instrumen moneter. Analisis melalui Impuls Response Function menunjukkan bahwa meskipun terjadi fluktuasi awal setelah guncangan, otoritas moneter dan perbankan secara efektif melakukan penyesuaian untuk mengembalikan sistem ke keseimbangan.

Analisis Pertumbuhan Ekonomi Kabupaten Pesisir Selatan Pendekatan Teori Solow

Tue, 23 Jun 2026 00:00:00 +0700

This study aims to analyze the effects of Gross Fixed Capital Formation (GFCF), employed population, average years of schooling, and internet use on economic growth in Pesisir Selatan Regency during the 2010–2025 period based on Solow growth theory. This study uses time series data obtained from BPS Pesisir Selatan Regency, BPS West Sumatra Province, and BPS Indonesia. The analytical method used is multiple linear regression. The results show that GFCF, employed population, average years of schooling, and internet use simultaneously have a significant effect on economic growth. Partially, GFCF has a positive but insignificant effect, while employed population and average years of schooling have positive and significant effects. Internet use has a negative and significant effect on economic growth. These findings emphasize the importance of improving human resource quality through education and strengthening digital literacy so that the internet can be used productively to support regional economic development.

The Role of Management Accounting in Improving Program Effectiveness, Financial Accountability, and Resource Allocation in Namo Simpur Village Government

Tue, 23 Jun 2026 00:00:00 +0700

This study aims to analyze the role of village management accounting in improving program effectiveness, financial accountability, and resource allocation in Namo Simpur Village. The research uses a quantitative causal associative approach. Data were collected through questionnaires from 31 village officials involved in financial management and program implementation. Data analysis involved applying classical assumption tests. simple linear regression, and partial significance tests. The results indicate that management accounting has a positive and significant role in supporting the effectiveness of program implementation, enhancing financial management accountability, and helping to allocate resources more effectively and efficiently. This study concludes that the implementation of management accounting is an important factor in improving the quality of village governance.

Analisis Efektivitas Tata Kelola Administrasi Realisasi APBN di Kanwil DJPb Riau Tahun 2026

Wed, 24 Jun 2026 00:00:00 +0700

This study aims to analyze the effectiveness of administrative governance in APBN realization at the Regional Office of the Directorate General of Treasury (Kanwil DJPb) of Riau Province. The study employed a descriptive qualitative approach using in-depth interviews and document reviews as data collection techniques. The findings indicate that the administrative governance of APBN realization at the Riau Regional Office of DJPb has been implemented quite effectively, although it has not fully achieved the established performance targets. The main obstacles include coordination issues among work units, technical disruptions in the financial information system, and regulatory changes. The effectiveness of administrative governance is influenced by the quality of the reporting system, the competence of personnel, and adequate information technology support. This study recommends enhancing human resource capacity, strengthening digital infrastructure, and optimizing coordination among work units in Riau Province.

Green Intellectual Capital in Emerging Asian Economies: A Systematic Literature Review

Raja Ade Fitrasari Mochtar, Dian Saputra — Wed, 24 Jun 2026 00:00:00 +0700

This study examines Green Intellectual Capital (GIC) in Asia through a Systematic Literature Review (SLR). Articles were collected from the Scopus and Dimensions databases, resulting in 412 initial records. Following PRISMA procedures and MMAT quality assessment, 16 empirical studies were selected for thematic synthesis. The findings show that GIC development in Asia is influenced by institutional pressure, organizational culture, industry characteristics, digital capabilities, and workforce dynamics. Government intervention, leadership commitment, and technological readiness emerge as key drivers of GIC. The review highlights that GIC is a context dependent capability shaped by interactions between external institutional forces and internal organizational resources. These findings provide insights for managers and policymakers in developing sustainability-oriented strategies across Asian economies.

Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi, Dan Motivasi Kerja Terhadap Sakip Dengan Komitmen Organisasi Sebagai Variabel Moderasi Di Kota Pekanbaru

M.Zahari Wardani, Taufeni Taufik, Nur Azlina — Fri, 26 Jun 2026 00:00:00 +0700

Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi, Dan Motivasi Kerja Terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Moderasi Di Kota Pekanbaru. Metode penelitian yang digunakan adalah Mix methode penelitian yang dilakukan secara Kuantitatif dan Kualitatif. Populasi dalam penelitian ini adalah OPD Instansi Pemerintah Kota Pekanbaru.Sampel dalam penelitian ini berjumlah 140 responden dengan menggunakan teknik pengumpulan sampel secara Sampel Jenuh. Analisis data dilakukan dengan menggunakan software SmartPLS4 untuk mengolah data. Hasil dari penelitian ini menunjukkan bahwa variabel Sistem Pengendalian Internal, Pemanfaatan Teknologi, Dan Motivasi Kerja berpengaruh terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah, adapun komit men organisasi berhasil memperkuat hubungan antara Sistem Pengendalian Internal Dan Motivasi Kerja berpengaruh terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah sedangkan Komitmen Organisasi tidak berhasil memperkuat hubungan antara Pemanfaatan Teknologi berpengaruh terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah.

Mengungkap Gaya Komunikasi Auditor dalam Perspektif Genderlect Styles

Fri, 26 Jun 2026 00:00:00 +0700

Penelitian ini bertujuan untuk menganalisis gaya komunikasi auditor dalam perspektif Genderlect Styles serta implikasinya dalam praktik audit. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus pada salah satu Kantor Akuntan Publik di Surabaya. Data diperoleh melalui wawancara mendalam dan observasi partisipatif, kemudian dianalisis menggunakan kerangka teori Genderlect Styles yang dikemukakan oleh Deborah Tannen. Hasil penelitian menunjukkan bahwa praktik komunikasi auditor tidak bersifat dikotomis berdasarkan gender, melainkan bersifat adaptif melalui pemaduan gaya Report Talk dan Rapport Talk sesuai konteks interaksi audit. Meskipun terdapat kecenderungan gaya komunikasi tertentu, auditor secara situasional menyesuaikan pendekatan komunikasi dalam merespons dinamika klien. Temuan ini mengindikasikan bahwa fleksibilitas komunikasi sejalan dengan prinsip komunikasi dua arah dalam SA 260 dan berkontribusi terhadap efektivitas komunikasi audit. Penelitian ini menegaskan bahwa pendekatan komunikasi yang adaptif menjadi faktor penting dalam mendukung kualitas audit.

Efek Penerapan Kebijakan Makan Bergizi Gratis (MBG) Terhadap Reaksi Pasar Modal Indonesia

Muhammad Fariq Firdaus, Mega Norsita — Sun, 28 Jun 2026 00:00:00 +0700

Penelitian ini bertujuan untuk menguji efek penerapan kebijakan Program Makan Bergizi Gratis (MBG) terhadap reaksi pasar modal indonesia yang disahkan pemerintah pada 6 Januari 2025. Reaksi pasar diukurnya memakai dua proksi, yakni abnormal return(AR) dan trading volume activity (TVA) pada perusahaan yang tergabung dalam indeks LQ45 di BEI. Metode memakai event study dengan waktu estimasi 100 hari sebelum peristiwa dan periode jendela 11 hari (5 hari sebelum hingga 5 hari sesudah peristiwa). Sampel penelitian memakai teknik sampling jenuh, alhasil seluruh 45 perusahaan dalam indeks LQ45 dipakai jadi objek penelitiannya. Analisis data diolah memakai SPSS versi 25. Hasil penelitian mengungkapkan bahwa tidak terdapat perbedaan signifikan pada abnormal return sebelum dan sesudah peristiwa. Namun, ditemukan adanya perbedaan signifikan pada trading volume activity (TVA) yang mencerminkan perubahan perilaku investor dalam merespons kebijakan tersebut.

Local Government Role in Supporting Food MSMEs in Berbek Village, Sidoarjo toward Achieving SDGs: Decent Work and Economic Growth

Mohammad Dliyaul Muflihin, Ilmi Khoiriyyah Maulany, Fatia Aulia Putri Yudianti — Tue, 30 Jun 2026 00:00:00 +0700

This study aims to describe the role of the village government in supporting food-sector MSMEs in Berbek Village, Sidoarjo Regency, in achieving Sustainable Development Goals (SDGs) Goal 8: Decent Work and Economic Growth. Using a qualitative case study approach, data were collected through interviews, observations, and documentation involving village officials and local MSME actors. The findings indicate that the Berbek Village Government acts as a facilitator, regulator, and catalyst through entrepreneurship training, assistance with business licensing and halal certification, product promotion, and facilitation of access to capital in collaboration with financial institutions and local associations. These initiatives contribute to increased productivity, expanded market reach, and improved welfare, particularly among women engaged in home-based industries. Furthermore, collaboration among the village government, village-owned enterprises (BUMDes), and MSME communities strengthens an inclusive and sustainable local economic ecosystem aligned with the SDGs.