https://journal.uii.ac.id/JKEK <p><strong>Jurnal Kebijakan Ekonomi dan Keuangan</strong> is published by the Center For Economic Studies, Department of Economics, Faculty of Business and Economics, Universitas Islam Indonesia. This journal publishes the results of scientific works with the main topic of Economic Policy which includes policy studies in the fields of Development Economics, Regional Economics, International Economics, Public Economics, Monetary Economics, Islamic Economics, Labour Economics, and Financial Policy which includes the fields of Finance, and Banking.</p> en-US [email protected] (Aminuddin Anwar) [email protected] (Rindang Nuri Isnaini Nugrohowati) Fri, 12 Dec 2025 12:00:51 +0000 OJS 3.3.0.10 http://blogs.law.harvard.edu/tech/rss 60 https://journal.uii.ac.id/JKEK/article/view/39011 <p><strong>Purpose –</strong> This study aims to analyze the influence of Village Funds (Dana Desa), Village Fund Allocation (Alokasi Dana Desa), and the Special Financial Assistance for Privilege Funds (Bantuan Keuangan Khusus Dana Keistimewaan) on the Village Development Index (Indeks Desa Membangun, IDM) in Gunungkidul Regency.<br /><strong>Methods –</strong> The study employs panel data analysis on 114 villages in Gunungkidul Regency over the 2019–2023 period.<br /><strong>Findings –</strong> The results indicate that Village Funds, Village Fund Allocation, and Special Financial Assistance for Privilege Funds significantly affect the Village Development Index. Village Fund Allocation has a greater effect on IDM improvement than Village Funds and Special Financial Assistance. Additionally, Special Financial Assistance for Privilege Funds has a more pronounced impact on IDM enhancement for villages categorized as developing and advanced.<br /><strong>Implication –</strong> The findings imply that the management of Village Funds, Village Fund Allocation, and Special Financial Assistance should be data-driven, transparent, and accountable, with active community involvement and rigorous oversight. Collaboration between the government and stakeholders is essential to ensure effective utilization and maximize the benefits for local communities.<br /><strong>Originality –</strong> This study contributes to the literature by analyzing fiscal policies related to Village Funds, Village Fund Allocation, and Special Financial Assistance for Privilege Funds in Gunungkidul Regency using panel data.</p> <p><br /><strong>Abstrak</strong><br /><strong>Tujuan –</strong> Penelitian ini bertujuan untuk menganalisis pengaruh Dana Desa, Alokasi Dana Desa dan Kebijakan Bantuan Keuangan Khusus Dana Keistimewaan terhadap p Indeks Desa Membangun di Kabupaten Gunungkidul.<br /><strong>Metode –</strong> Penelitian ini menggunakan analisis data panel pada 114 desa di Kabupaten Gunung Kidul pada periode tahun 2019-2023. <br /><strong>Temuan –</strong> Hasil penelitian ini menunjukkan bahwa Dana Desa, Alokasi Dana Desa dan BKK Dana Keistimewaan memiliki pengaruh terhadap Indeks Desa Membangun. Alokasi Dana Desa lebih berpengaruh terhadap peningkatan IDM dibandingkan Dana Desa dan BKK Dana Keistimewaan. BKK Dana Keistimewaan lebih berpengaruh terhadap peningkatan IDM pada desa yang berstatus berkembang dan maju.<br /><strong>Implikasi –</strong> Penelitian ini berimplikasi pada bahwa Pengelolaan Dana Desa, Alokasi Dana Desa, dan Bantuan Keuangan Khusus Dana Keistimewaan Kalurahan harus berbasis data, transparan, dan akuntabel dengan melibatkan masyarakat serta pengawasan ketat. Kolaborasi antara pemerintah dan pemangku kepentingan menjadi kunci efektivitas dan optimalisasi manfaat bagi masyarakat.<br /><strong>Orisinalitas –</strong> Penelitian ini berkontribusi pada analisis menganalisis kebijakan anggaran khususnya Dana Desa, Alokasi Dana Desa, dan Bantuan Keuangan Khusus Dana Keistimewaan Kalurahan di Kabupaten Gunungkidul menggunakan analisis data panel.</p> Yadianto Anggoro, Akhsyim Afandi Copyright (c) 2025 Yadianto Anggoro, Akhsyim Afandi https://creativecommons.org/licenses/by-sa/4.0 https://journal.uii.ac.id/JKEK/article/view/39011 Fri, 12 Dec 2025 00:00:00 +0000 https://journal.uii.ac.id/JKEK/article/view/42328 <p><strong>Purpose –</strong> This study aims to examine the effects of capital adequacy, liquidity, asset quality, operational efficiency, and bank funding on bank profitability in conventional and Islamic banking during the period 2017–2024. <br /><strong>Methods –</strong> The study employs panel-data regression using the Fixed Effects Model to analyze the influence of capital adequacy, liquidity, asset quality, operational efficiency, and bank funding on bank profitability.<br /><strong>Findings –</strong> The results show that in conventional banks, CAR, LDR, NPL, BOPO, and third-party funds significantly affect ROA, while CAR, NPL, BOPO, and third-party funds influence ROE. In Islamic banks, only CAR and BOPO have a significant effect on both ROA and ROE.<br /><strong>Implication –</strong> This study highlights the importance of understanding the differences in the factors influencing profitability between conventional and Islamic banks, offering policymakers and investors insights to design more effective strategies and regulatory approaches in the banking sector.<br /><strong>Originality –</strong> This research contributes to the literature by identifying the differential impact of financial ratios on profitability in conventional and Islamic banks, providing a basis for formulating more appropriate strategies for policymakers and investors.</p> <p> </p> <p><strong>Abstrak</strong><br /><strong>Tujuan –</strong> Penelitian ini bertujuan untuk menguji pengaruh Kecukupan Modal, Likuiditas, Kualitas Aset, Efisiensi Operasional, dan pendanaan Bank terhadap Profitabilitas Bank pada perbankan konvensional dan perbankan syariah selama periode 2017 hingga 2024.<br /><strong>Metode –</strong> Penelitian ini menggunakan regresi data panel dengan Fixed Effect Model untuk menguji pengaruh Kecukupan Modal, Likuiditas, Kualitas Aset, Efisiensi Operasional, dan pendanaan Bank terhadap Profitabilitas Bank.<br /><strong>Temuan –</strong> Penelitian ini menunjukkan bahwa pada bank konvensional, CAR, LDR, NPL, BOPO, dan DPK berpengaruh signifikan terhadap ROA, sedangkan ROE dipengaruhi oleh CAR, NPL, BOPO, dan DPK. Pada bank syariah, hanya CAR dan BOPO yang berpengaruh signifikan terhadap ROA dan ROE.<br /><strong>Implikasi –</strong> Penelitian ini menekankan pentingnya memahami perbedaan faktor-faktor yang memengaruhi profitabilitas pada bank konvensional dan syariah, serta memberikan wawasan bagi pembuat kebijakan dan investor untuk menyusun strategi dan pendekatan regulasi yang lebih tepat dalam sektor perbankan.<br /><strong>Orisinalitas –</strong> Penelitian ini berkontribusi terhadap perbedaan dampak rasio keuangan terhadap profitabilitas pada bank konvensional dan syariah, yang dapat menjadi dasar bagi perumusan strategi yang lebih tepat bagi pembuat kebijakan dan investor</p> Zahwa Alivia Zavira, Achmad Tohirin Copyright (c) 2025 Zahwa Alivia Zavira, Achmad Tohirin https://creativecommons.org/licenses/by-sa/4.0 https://journal.uii.ac.id/JKEK/article/view/42328 Fri, 12 Dec 2025 00:00:00 +0000 https://journal.uii.ac.id/JKEK/article/view/45004 <p><strong>Purpose –</strong> This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in enhancing the local economy and improving community welfare in Prambanan District, Sleman Regency.<br /><strong>Method –</strong> The research employs a descriptive qualitative approach using interviews, observations, and documentation involving BUMDes managers, village government officials, and community members. Data were analyzed using NVivo 12 Plus to code and interpret the information systematically.<br /><strong>Findings –</strong> The results indicate that BUMDes play a strategic role as capital facilitators, promoters of local products, and drivers of the village economy, generating a multiplier effect through increased income and community empowerment. BUMDes Sambimulyo excels in trade and tourism, Kridha Kretya focuses on agribusiness and MSME development, while Sejahtera strengthens microfinance services.<br /><strong>Implications –</strong> The results indicate that BUMDes play a strategic role as capital facilitators, promoters of local products, and drivers of the village economy, generating a multiplier effect through increased income and community empowerment. BUMDes Sambimulyo excels in trade and tourism, Kridha Kretya focuses on agribusiness and MSME development, while Sejahtera strengthens microfinance services.<br /><strong>Originality –</strong> The originality of this research lies in its comparative cross-village approach that integrates economic and social analysis using primary data and introduces a new perspective through mapping BUMDes–MSME synergies as a collaborative community-based model for local economic empowerment.</p> <p><br /><strong>Abstrak</strong><br /><strong>Tujuan –</strong> Penelitian ini bertujuan menganalisis peran Badan Usaha Milik Desa (BUMDes) dalam meningkatkan perekonomian dan kesejahteraan masyarakat di Kecamatan Prambanan, Kabupaten Sleman<br /><strong>Metode –</strong> Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara, observasi, dan dokumentasi terhadap pengelola BUMDes, pemerintah desa, serta masyarakat. Analisis data dilakukan menggunakan NVivo 12 Plus untuk mengode dan menafsirkan data secara sistematis<br /><strong>Temuan –</strong> Hasil penelitian menunjukkan bahwa BUMDes berperan strategis sebagai fasilitator modal, promotor produk lokal, dan penggerak ekonomi desa yang menciptakan multiplier effect berupa peningkatan pendapatan dan kemandirian masyarakat. BUMDes Sambimulyo unggul di sektor perdagangan dan pariwisata, Kridha Kretya fokus pada agribisnis dan UMKM, sedangkan Sejahtera menguatkan layanan keuangan mikro.<br /><strong>Implikasi –</strong> Penelitian ini menegaskan bahwa penguatan kelembagaan, peningkatan kapasitas manajerial, dan kolaborasi lintas sektor merupakan kunci mewujudkan pembangunan ekonomi desa yang inklusif dan berkelanjutan.<br /><strong>Orisinalitas –</strong> Keaslian penelitian ini terletak pada pendekatan komparatif lintas desa yang memadukan analisis ekonomi dan sosial menggunakan data primer, serta menawarkan perspektif baru melalui pemetaan sinergi BUMDes–UMKM sebagai model penguatan ekonomi lokal berbasis kolaborasi masyarakat. </p> Diana Wijayanti Wijayanti, Muhammad Yusuf Ziaulhaq Jaj Copyright (c) 2025 Diana Wijayanti Wijayanti, Muhammad Yusuf Ziaulhaq Jaj https://creativecommons.org/licenses/by-sa/4.0 https://journal.uii.ac.id/JKEK/article/view/45004 Fri, 12 Dec 2025 00:00:00 +0000