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"This study investigates the relationship of a country's sophisticated products and institutional indicators on income inequality. Cross-country OLS and fixed-effects estimate regression analysis show that countries with productive economic structures have less inequality. Meanwhile, three government indicators in accountability, political stability, and the rule of law show mixed results. Using the system generalized method of moments (GMM) to control endogeneity, we find evidence of a causal link from economic complexity to income inequality in the short run. Meanwhile, the government's political stability is not a significant predictor."

"Masalah ketimpangan pendapatan masyarakat yang semakin besar terjadi pada era desentralisasi. Penelitian ini dimaksudkan untuk mengetahui pengaruh dana perimbangan (DBH, DAU, DAK) terhadap ketimpangan pendapatan masyarakat di 33 provinsi tahun 2006-2013. Hasil penelitian menunjukkan bahwa DBH, DAU, dan rasio belanja APBD terhadap PDRB meningkatkan ketimpangan pendapatan masyarakat di daerah secara signifikan. Sedangkan DAK menurunkan ketimpangan pendapatan masyarakat di daerah secara signifikan. Sementara itu tingkat partisipasi sekolah di level universitas dan konstribusi sektor pertambangan terhadap PDRB meningkatkan ketimpangan, namun tidak signifikan dalam mempengaruhi ketimpangan pendapatan masyarakat. Sedangkan tingkat partisipasi sekolah di level SMU menurunkan ketimpangan pendapatan masyarakat namun tidak signifikan.

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The problem of income inequality occurred greater in the era of decentralization. This study aimed to determine the effect of equalization funds (DBH, DAU, DAK) against income inequality in 33 provinces in 2006-2013. The results showed that DBH, DAU, and the ratio of budget expenditures to the GRDP increased income inequality in the region significantly. DAK decreased income inequality in the region significantly. The rate of enrollment at the university level and the mining sector's contribution to the GRDP increased income inequalities, but not significant. While enrollment in the high school level decreased income inequality but not significant."

"Ketimpangan pendapatan telah menjadi perhatian utama dalam ekonomi seiring dengan pertumbuhan ekonomi dalam dinamika perdagangan internasional. Penelitian ini mengkaji bagaimana keterbukaan perdagangan dalam sektor manufaktur memengaruhi ketimpangan pendapatan melalui pasar tenaga kerja. Dengan kata lain, penelitian ini menyelidiki bagaimana keterbukaan perdagangan manufaktur dapat menggeser permintaan tenaga kerja dan akhirnya mengakibatkan ketimpangan pendapatan di negara- negara ASEAN-4 dari tahun 2000 hingga 2022. Penelitian ini menggunakan volume perdagangan manufaktur untuk mewakili keterbukaan perdagangan manufaktur dan menggunakan pengangguran dengan pendidikan dasar untuk mewakili pasar tenaga kerja. Dengan menggunakan Metode Generalized Method of Moments (GMM-IV) dan Uji Bootstrap, penelitian ini menemukan bahwa volume perdagangan manufaktur mengurangi pengangguran dengan pendidikan dasar dan menyebabkan penurunan ketimpangan pendapatan di negara-negara ASEAN-4. Hasil ini sejalan dengan teorema Heckscher-Ohlin dan Stolper-Samuelson, yang menyarankan bahwa perdagangan seharusnya menguntungkan tenaga kerja tidak terampil di negara-negara berkembang yang memiliki sumber daya tenaga kerja melimpah.

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Income inequality has become a major concern in the economy alongside with the economic growth in the dynamics of international trade. This research examines how trade openness in the manufacturing sector affects income inequality through the labor market. In other words, it investigates how manufacturing trade openness can shift labor demand and ultimately result in income inequality in ASEAN-4 countries from 2000 to 2022. This research use manufacturing trade volume to represents the manufacturing trade openness and use unemployment with basic education to represent the labor market. By using the Generalized Method Of Moments (GMM-IV) and Bootstrap Test Method, this research finds that manufacturing trade volume reduces the unemployment with basic education and leads to a decrease in the income inequality in ASEAN-4 countries. The result is align with Heckscher-Ohlin and Stolper-Samuelson theorems, which suggest that trade should benefit unskilled labor in labor-abundant developing countries."

"This book contains a high-level collection of papers by some of today's leading distributional analysts. The chapters are well-chosen and are written by respected authors with international profiles. The book will be highly valued as a reference work, by research economists and practitioners, as well as by postgraduate students and professors at universities where distributional measurement theory and application is dealt with at the PhD level.' - Peter Lambert, University of Oregon, "

"Pressures from various parties may impact auditor?s decisions. Complex and interrelated taskscan also inhibit auditor to search for relevant information, to process it, and to determine auditdecision. This study aims to investigate the accuracy of audit decision made by junior auditorswhen they face obedience pressure and task complexity. Using accounting bachelor students assurrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to testour hypotheses. We manipulate both obedience pressure and task complexity into high and lowcondition. The results show that participants who receive both low obedience pressure treatmentand low task complexity treatment make more accurate audit decision. It is expected that ourresearch could inform practitioners the importance of minimizing the side effect of obediencepressure and task complexity on inaccurate audit decision.AbstrakTekanan dari berbagai pihak dapat memengaruhi keputusan auditor. Tugas yang kompleks dansaling terkait juga dapat menghambat auditor untuk mencari informasi yang relevan, memprosesinformasi, dan menentukan keputusan audit. Penelitian ini bertujuan untuk menyelidiki ketepatankeputusan audit yang dilakukan oleh auditor junior ketika dihadapkan pada kondisi tekananketaatan dan kompleksitas tugas. Penelitian ini melibatkan mahasiswa program S1 Akuntansi yangberperan sebagai auditor junior. Peneliti menggunakan desain eksperimen 2x2x2 antara subjekuntuk menguji hipotesis. Peneliti memanipulasi baik tekanan ketaatan dan kompleksitas tugasdalam kondisi tinggi dan rendah. Hasil penelitian menunjukkan bahwa subjek yang menerimabaik pengobatan tekanan ketaatan rendah dan pengobatan kompleksitas tugas rendah membuatkeputusan audit yang lebih akurat. Penelitian ini diharapkan bisa menginformasikan kepadapraktisi tentang pentingnya meminimalkan efek samping dari tekanan ketaatan dan kompleksitastugas terhadap keputusan audit yang tidak akurat."

"Indonesia has been experiencing a rapid economic growth amid global crises in the United. States and the European Union countries. In addition, government expenditures in Indonesiahave also shown an increasing trend in recent years. Using panel data from 33 provinces inIndonesia from 2007 to 2012, this paper describes the current condition of GDP growth andgovernment expenditures, examines the relationship between government expenditure andeconomic growth, and formulates government expenditure policy in order to harmonize GDPgrowth, poverty alleviation, and income inequality. The result indicates that governmentexpenditure for development, such as building roads, hospital, bridges, electricity, and watersupply, has a significant and positive effect on the regional economic growth rate. Not onlycan government expenditures affect economic growth but it also can reduce poverty bystrengthening human capital through better education and health facilities."

"Ketimpangan antar gender merupakan isu yang terus terjadi di masyarakat. Salah satu penyebab ketimpangan antar gender dalam dunia kerja adalah parenthood penalty, yaitu penurunan karir setelah seseorang memiliki anak dan menjadi orang tua. Hal ini lebih umum terjadi pada ibu yang kemudian dikenal sebagai motherhood penalty. Sebaliknya, ayah seringkali mengalami percepatan karir setelah mempunyai anak yang kemudian disebut sebagai fatherhood premium. Penelitian ini bertujuan untuk menganalisis tingkat parenthood penalty di Indonesia, membandingkan tingkat penalty atau premium yang dialami oleh ayah dan ibu, serta menganalisis lebih lanjut pengaruh dari berbagai karakteristik, seperti pendidikan, keberadaan kakek-nenek, karakteristik pekerjaan, karakteristik tempat tinggal, dan usia anak terhadap tingkat parenthood penalty. Metode yang digunakan dalam penelitian ini adalah Kernel Propensity Score Matching Difference-in-Difference (Kernel PSM-DiD) dengan menggunakan data IFLS gelombang 4 dan 5. Hasil penelitian menunjukkan bahwa orang tua di Indonesia secara umum mengalami parenthood penalty berupa perolehan tingkat pendapatan dan jam kerja yang lebih rendah. Jika dibandingkan antar gender, motherhood penalty cenderung lebih tinggi. Berkaitan dengan fatherhood premium, penelitian ini menunjukkan bahwa ayah di Indonesia tidak mengalami hal tersebut. Lebih dari itu, tingkat parenthood penalty bervariasi pada orang tua, ayah, dan ibu yang memiliki karakteristik yang berbeda.

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Gender inequality, especially in workplace has been an ongoing issue in the society. One of the causes of this issue is parenthood penalty, which captures a declining trend in career after someone has children and becomes a parent. This tends to be faced by mothers, which is known as motherhood penalty. On the other hand, fathers often experience career acceleration after having children, which is then referred to as fatherhood premium. This research aims to analyze the level of parenthood penalty in Indonesia, compare the level of penalty or premium experienced by fathers and mothers, and further analyze the influence of various characteristics, such as education, the presence of grandparents, job characteristics, residence characteristics, and children's age on level of parenthood penalty. The method used in this research is Kernel Propensity Score Matching Difference-in-Difference (Kernel PSM-DiD) with IFLS wave 4 and 5 as the data source. The results of this study show that parents in Indonesia generally experience a parenthood penalty in the form of lower income levels and lower working hours. When compared between genders, the penalty experienced by mothers tends to be higher. Regarding fatherhood premium, this research shows that fathers in Indonesia do not experience it. Moreover, the level of parenthood penalty varies among parents, fathers, and mothers who have different characteristics."

"ABSTRAK

Laporan magang ini bertujuan untuk menganalisis penerapan pendapatan premi neto pada PT LZZ sesuai dengan PSAK 36 yang mengatur perlakuan akuntansi terkait dengan asuransi jiwa. Selain itu, laporan ini menjabarkan prosedur atas pencatatan pendapatan premi PT LZZ. Pendapatan premibrutoPT LZZ dicatat secara cashdan accrual basis. PPT LZZ menggunakan dua sistem software untuk mencatat pendapatan premi bruto.Penyajian dan pengakuan pendapatan premi neto PT LZZ telah sesuai dengan ketentuan PSAK 36 Asuransi Jiwa mengenai pendapatan premi bruto, premi reasuransi dan Pendapatan Yang Belum Merupakan Pendapatan (PYBMP).

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ABSTRACT

 

 

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This Internship Report aims to analyse the application of net premium income on PT LZZ in accordance with PSAK No. 36 which regulates the accounting treatment related to life insurance. This report also describespremium income recording procedures.PT LZZ is using two software systems to record gross premium income. PT LZZ records premium income in cash and accrual basis.Representation and recognitionof netpremium incomePT LZZ accordingly as required PSAK 36about gross premium income, reinsurance premium and unearned premium.

 

 

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