https://jurnal.unived.ac.id/index.php/er/issue/feedEKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis2025-03-20T03:36:30+00:00Dr. Karona Cahya Susenakarona.cs@unived.ac.idOpen Journal Systems<h2 style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis</span></h2> <div class="journal_description_content"> <p style="text-align: justify;">p-ISSN: <a href="http://u.lipi.go.id/1223363695" target="_blank" rel="noopener">2338-8412</a>; e-ISSN: <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1580800145&1&&" target="_blank" rel="noopener">2716-4411</a></p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> Jurnal Ilmiah Ekonomi dan Bisnis is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and undergraduate students, published by Fakultas Ekonomi, <a href="http://unived.ac.id">Universitas Dehasen Bengkulu</a>, Indonesia.</p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> is a periodical publication 4 times (January, April, July, and October) with the primary objective to disseminate scientific articles in the fields of economics, business, and accounting. EKOMBIS REVIEW is indexed by <a href="https://scholar.google.co.id/citations?hl=id&user=_ShC9EoAAAAJ" target="_blank" rel="noopener">Google Scholar,</a> and several others including <a href="https://search.crossref.org/?q=jurnal+ekonomi+dan+bisnis&type=Journal+Article" target="_blank" rel="noopener">Crossref</a>, <a href="https://portal.issn.org/resource/ISSN/2716-4411#" target="_blank" rel="noopener">Road</a>, <a href="http://garuda.ristekdikti.go.id/journal/view/8174" target="_blank" rel="noopener">Garuda</a>, <a href="http://index.pkp.sfu.ca/index.php/browse/index/3029" target="_blank" rel="noopener">PKP Index,</a> and <a href="https://www.base-search.net/Search/Results?lookfor=EKOMBIS+REVIEW&name=&oaboost=1&newsearch=1&refid=dcbasen" target="_blank" rel="noopener">BASE .</a></p> </div>https://jurnal.unived.ac.id/index.php/er/article/view/6956The Effect Of Profitability, Solvency And Liquidity Ratios On Stock Returns In Consumer Goods Sector Manufacturing Companies Listed On The Idx 2017-20222025-02-22T06:39:09+00:00Kristin Natalia Sili Tokankris008210.mhs@ustjogja.ac.idPristin Prima Sari Saripristin.primas@ustjogja.ac.idJohannes Maysan Damanikmaysan@ustjogja.ac.id<p>This study aims to analyze the influence of profitability ratio (ROE), solvency ratio (DER) and liquidity ratio (CR) on stock retuns. Secondary data in the form of annual reports of manufacturing companies in the consumer goods industry sector in 2017-2022 is used as a sampling method. The results of the research conducted found that the profitability ratio variable has a negative effect on stock returns, the solvency ratio has a positive effect on stock returns, the liquidity ratio has a negative influence on stock returns and simultaneously the profitability ratio, solvency ratio, and liquidity ratio have an effect on stock returns.</p>2025-02-22T05:49:19+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6993Comparison Of The Influence Of Social Media Marketing Activities On Purchase Intention In Mediating Consumer Brand Engagement In Local And Global Sneakers Brands In Indonesia2025-02-22T06:39:13+00:00Bilal Panji Prasetyobilalpanjiprasetyo@gmail.comRita Komaladewirita.komaladewi@unpad.ac.idAsep Mulyanaasep.mulyana@unpad.ac.id<p><em>The objective of this study is to analyse the impact of social media marketing activities (SMMA) on consumer brand engagement (CBE) on the social media of local and global sneakers brands on customer purchase intention, with CBE acting as a mediator. Data were collected from 400 social media followers of local and global sneakers in Indonesia. The data were analysed using PLS-SEM with multigroup analysis (MGA) to measure causal relationships between variables from two or more groups. This study found that SMMA has a positive effect on purchase intention both directly and indirectly. SMMA has an effect on CBE. There is a positive effect of CBE on purchase intention. There is no significant difference between local and global sneakers brands in Indonesia. It is recommended that those engaged in the sneakers business and online business managers pay attention to the factors that shape customer purchase intention. This can be achieved by paying attention to social media activities, which can be used to stimulate consumer relationships with brands that have an impact on purchase intention. This study proposes a new model for research in the field of fashion, especially sneakers, by using comparisons to find out the differences between local and global sneakers brands in Indonesia</em></p>2025-02-22T05:57:36+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7558The Influence Of Ethical Ideology And Professional Commitment On Ethical Judgement2025-02-22T06:39:22+00:00Rinto Syahdanrintosyahdan@gmail.comMeliana Melianameigalivi@gmail.comLivi Meiga Puterimeigalivi@gmail.comAsril Anwarrintosyahdan@gmail.com<p>This study aims to determine the impact of ethical ideology, auditor experience, and professional commitment on ethical judgment. The target population consists of all auditors from the BPKP in North Maluku Province. A census technique was employed to select the sample for this study. The research utilized quantitative data, primarily obtained from responses to questionnaires filled out by participants. Data collection was conducted through a survey method involving the distribution of these questionnaires. The analysis was carried out using multiple regression techniques. The findings indicate that ethical ideology (specifically idealism) positively influences ethical judgment, while ethical ideology (relativism) negatively affects ethical judgment. Additionally, professional commitment positively impacts the ethical judgment of BPKP auditors in North Maluku Province.</p>2025-02-22T06:00:21+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7273Analysis Of Tofu Sales Forecasting Using The Single Exponential Smoothing Method At UD. Tahu Murni, Gunungsitoli City2025-02-22T06:39:26+00:00Nasrul Efendi Lasenasrullase99@gmail.comIdarni Harefanasrullase99@gmail.com<p style="font-weight: 400;">The development of the business world, especially in the food sector, is increasingly competitive, encouraging companies to improve the quality and quantity of sales. UD. Tahu Murni, which operates in Gunungsitoli City, faces the challenge of fluctuating market demand that can result in overstock and stockout. This study aims to analyze tofu sales forecasting using the Single Exponential Smoothing (SES) method. This method was chosen because of its ability to provide accurate estimates on data without clear trends. This study uses a quantitative approach with descriptive analysis of historical sales data. The forecasting results show that an alpha (α) value of 0.9 produces a sales estimate of 238,014 pieces with the lowest error (MAPE 0.83%). This finding indicates that SES is effective in predicting sales and supporting inventory management at UD. Tahu Murni. The proposed recommendations include the use of the SES method routinely, periodic monitoring, and training for human resources. With these steps, UD. Tahu Murni can improve operational efficiency and competitiveness in the soy-based food market.</p>2025-02-22T06:03:10+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7569A Framework For Utilizing IMC In Developing Stronger Branding For Educational Institutions2025-02-22T06:39:32+00:00Binsar Marbunbinsar_marbun@sbm-itb.ac.id<p><em>The background of this study focuses on the intense competition in the education sector, where educational institutions must adopt innovative approaches to attract and retain students. However, traditional communication strategies are no longer sufficient. The primary issue identified is the lack of understanding regarding the potential and implementation of Integrated Marketing Communication (IMC) in strengthening educational branding. This study employs a qualitative approach to explore perceptions, practices, and challenges in implementing IMC. IMC is a strategic approach that integrates various marketing communication tools to deliver consistent messages and enhance brand image. This study proposes an IMC-based framework, incorporating strategies such as PENCILS (Publications, Events, News, Community Involvement, Information/Image, Lobbying and Negotiation, and Social Responsibility) to strengthen institutional branding. The findings indicate that IMC implementation not only enhances competitiveness but also supports the development of long-term relationships with stakeholders. The study recommends better IMC integration through strategic coordination, personnel training, and digital technology optimization for effective branding.</em></p>2025-02-22T06:06:57+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7588The Role Of Intellectual Capital On Company Value With Profitability As A Mediating Variable: Empirical Study Of LQ-45 Companies On The IDX For The 2020-2022 Period2025-02-22T06:39:38+00:00Taupik Firdaustaufik.firdaus@widyatama.ac.idNuryaman Nuryamannuryaman12@gmail.com<p>This research aims to analyze the influence of Transfer Pricing and Capital Intensity on Tax Avoidance in manufacturing sector multinational companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The research uses quantitative methods with secondary data obtained from the company's annual financial reports. The research population includes 172 companies, and the sample was selected using a purposive sampling method, resulting in 15 companies with a total of 75 observations. Data analysis was carried out using panel data regression using the Fixed Effect model via Eviews software. The research results show that Transfer Pricing does not have a significant effect on Tax Avoidance because most transactions are domestic. On the other hand, Capital Intensity has a significant effect on Tax Avoidance, indicating that companies with high fixed assets utilize depreciation to reduce tax liabilities. Simultaneously, both variables have a significant influence on Tax Avoidance.</p>2025-02-22T06:12:23+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7593Human Resource Empowerment And Training Patterns In Supporting The Creative Economy In MSMES Bintang Mas Sumenep2025-02-22T06:39:43+00:00Endang Widyastutiendangfe@wiraraja.ac.idSyaiful Anwarsyaifulanwar@wiraraja.ac.id<p>MSMEs actors have the potential to contribute to improving the regional and national economy. However, many MSME actors still do not receive maximum training. The aim of this research is to analyze how the training patterns and human resource empowerment patterns carried out by Bintang Mas MSMEs in Sumenep Regency support the development of the creative economy. The method used in this research is a qualitative approach. Data collection techniques use observation, interviews and documentation. The data analysis techniques used in this research are data collection, data reduction, data presentation and drawing conclusions. The result of this research is empowerment carried out by Bintang Mas, namely by recruiting workers who are dominated by the community around the Bintang Mas MSME. In this case, it is the community in Kasengan Village. One of the main reasons is to help improve the family economy and increase income for local residents. Then, the pattern of human resource training for MSME Bintang Mas players is on the job training, namely the owners of MSME Bintang Mas directly provide training to their workforce at the workplace while carrying out work in each section.</p>2025-02-22T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7643The Role Of Compensation Systems In Enhancing Employee Loyalty: A Case Study Of UD Erwin2025-02-22T06:39:47+00:00Erwin Syah Putra Guloerwingulo51@gmail.comMeiman Hidayat Waruwuerwingulo51@gmail.com<p>This study aims provides practical recommendations on aligning compensation strategies with corporate values and adapting them to meet the evolving needs of the workforce. This is especially relevant for organizations like UD Erwin, which are looking to create a sustainable, motivated, and loyal workforce. The paper's focus on both financial and non-financial aspects of employee well-being makes it particularly valuable for managers, HR professionals, and organizational leaders who want to enhance employee engagement, ensure job satisfaction, and ultimately improve organizational performance. The findings offer actionable insights that can be implemented in real-world business contexts, helping organizations build stronger relationships with employees, adapt to changing economic conditions, and thrive in a competitive environment. The future success of UD Erwin hinges on its ability to adapt its compensation strategies and organizational culture to the evolving needs of its workforce. By valuing both financial and non-financial aspects of employee well-being, UD Erwin can foster sustained loyalty, enhance employee engagement, and drive improved performance, ensuring long-term organizational success</p>2025-02-22T06:38:34+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5832Influence Of Human Development Index, Foreign Investment, Labor Force And Money Supply On GDP In Selected ASEAN Countries2025-03-13T06:06:55+00:00Dimas Bagus Wiranatakusumadimas_kusuma@umy.ac.idImamudin Yuliadidimas_kusuma@umy.ac.idNatania Syafiqur Rahmadimas_kusuma@umy.ac.id<p>Gross Domestic Product (GDP) is a very important indicator in analyzing economic developments that occur in a country. GDP shows the extent to which economic activities will generate additional income for society within a certain period. This research aims to analyze the factors that influence the GDP of several selected ASEAN countries for the 2012-2021 period. The dependent variable used is GDP while the independent variables are the Human Development Index, Foreign Investment, Labor force and Money Supply. The data used in this research is collected from valid secondary sources, namely the official World Bank website. The analytical method used in this research is multiple linear regression analysis by using EViews 7 software. The research results show that the Human Development Index has a positive and insignificant effect on GDP. Then Foreign Investment has a positive and significant effect on selected ASEAN GDP. Then the total number of workers has a positive and significant effect on GDP. However, the Money Supply has a negative and significant effect on selected ASEAN countries. Therefore, the government should enhance human development by improving education and health services, infrastructure, innovation, and research. To boost GDP, ASEAN countries should attract foreign investment and improve human resource quality through education, training, and experience. Additionally, the government should control and stabilize the money supply to prevent excessive inflation and recession in ASEAN countries.</p>2025-03-13T06:06:54+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7701Service Quality As A Mediating Variable Of The Influence Of Digital Marketing Variables On Customer Satisfaction2025-03-13T08:25:20+00:00Brina Marianabrina.75424019@mahasiswa.unikom.ac.idM. Yani SyafeiYanisyafei@email.unikom.ac.idUmi Narimawatiumiarie@email.unikom.ac.id<p><em>This research is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main material for analyzing each hypothesis formulated in this article. The data used in this article is primary data that researchers obtained from interviews with Indomaret employees spread throughout Indonesia digitally. The data obtained were analyzed using the smart PLS 4.0 analysis tool.</em></p>2025-03-13T08:25:18+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7739Job Design And Transformational Leadership In Enhancing Employee Performance At The Population And Civil Registration Office Of Surabaya City Through Work Motivation2025-03-13T08:38:48+00:00Nurul Hidayahnurul.muajib@gmail.comTri Kartika Pertiwitri.pertiwi.mnj@upnjatim.ac.idHesty Prima Rinihestyprimarini.mnj@upnjatim.ac.id<p>This research aims to understand the role of Job Design and Transformational Leadership on the performance of employees at the Population and Civil Registration Office of Surabaya, with work motivation as a mediating factor. The number of respondents was 147 employees directly related to the performance of the office, selected through random sampling for the measurement of Job Design, Transformational Leadership, and Work Motivation, while employee performance was measured based on evaluations from their leaders. The analysis used SEM-PLS. This study proves that Job Design and Transformational Leadership have a direct and indirect effect on performance through work motivation, with an R-square value of 0.48 or 48%. However, work motivation has a low mediating value, with Upsilon values of 0.010495 and 0.010837. To enhance Job Design, it is essential to clarify task identity and objectives; leadership at the Surabaya Civil Registration Office should foster intellectual stimulation to motivate employees; organizations must fully support employee potential development.</p>2025-03-13T08:38:46+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7171The Effect Of Animosity On Purchase Intention: Product Judgment As A Mediating Variable For Israeli Products (Mcdonald's)2025-03-13T08:43:34+00:00Magdalena Polonia Rusikmagdalenapoloniarusik@gmail.comWenny Pebriantiwennypebrianti@ekonomi.untan.ac.idJuniwati Juniwatijuniwati@ekonomi.untan.ac.idRamadania Ramadaniaramadhania@ekonomi.untan.ac.id<p>This study aims to determine the effect of animosity on purchase intention on affiliated Israeli products (McDonald's) and to determine the role of product judgement in mediating animosity and purchase intention. Data were collected through an online survey of consumers who boycotted Israeli products. This research is quantitative research and the data collection was carried out using purposive sampling technique with a total of 150 respondents to be analysed. The data analysis method used is Warp-PLS. The results of this study found that animosity significantly affects purchase intention, animosity significantly affects product judgment, product judgment significantly affects purchase intention, and the relationship between animosity and purchase intention is mediated by product judgment.</p>2025-03-13T08:43:33+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7254The Role Of Assets In Driving Recurring Revenue In Property And Real Estate2025-03-13T08:53:17+00:00Meliana Kristin Ongkowijoyomkristin@student.ciputra.ac.idCliff Kohardinatackohardinata@ciputra.ac.id<p>This research focuses on empirically testing the influence of fixed assets, cash and leverage have on recurring revenue in the property and real estate sector. The secondary data used comes from the company’s annual financial statements by analyzing quantitatively in this study. The method applied in this study is purposive sampling so that the sample that was successfully collected was 24 property and real estate companies which included the main listing board on the IDX from 2019 to 2022. The data was analyzed by means of multiple linear regression with the help of Stata 13 software. The results of empirical analysis in this research indicate that the fixed assets variable has a positive effect on recurring revenue, cash has a negative effect on recurring revenue. On the other hand, leverage has no effect on recurring revenue. The implications of this study suggest that property and real estate companies should increase fixed assets with strategic plans and low cash forces companies to use strategies that increase recurring revenue growth. Moreover, it is possible that low cash allows increasing fixed assets aimed at increasing recurring revenue. </p>2025-03-13T08:53:15+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7275Analysis Of The Independence Ratio, Harmony Ratio, Efficiency Ratio And Effectiveness Ratio In Assessing The Performance Of The Village Revenue And Expenditure Budget (APBDES) Of Hiliweto Idanoi, Kec, Gunungsitoli Idanoi, Gunungsitoli City (2021-2023 Peri2025-03-13T08:57:54+00:00Torisman Halawatorismanhalawa97@gmail.comDedi Irawan Zebuatorismanhalawa97@gmail.com<p><span lang="EN-US">This study aims to assess the financial performance of Hiliweto Idanoi Village, Gunungsitoli Idanoi District, Gunungsitoli City, through an analysis of the independence, harmony, efficiency, and effectiveness ratios in the Village Revenue and Expenditure Budget (APBDes) during the 2021-2023 period. This analysis is important to determine the extent to which the village is able to manage its income and expenditure in order to achieve sustainable development. The Independence Ratio is still low, indicating a high dependence on transfer funds from the central and regional governments, with minimal contributions to Village Original Income (PADes). The Harmony Ratio reveals regularity in spending allocation, where operational spending is more dominant than capital spending, which can affect village development in the future. The Efficiency Ratio shows that overall village spending management is quite efficient, although there are some increases in spending that are not yet fully optimal. The Effectiveness Ratio throughout the study period, with several years successfully achieving revenue targets. Based on these results, it is recommended that the village government increase efforts to explore the potential of Village Original Income (PADes), improve the balance of operational and capital spending, and strengthen planning so that budget management is more effective and sustainable.</span></p>2025-03-13T08:57:53+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6934The Implementation Of Agile Methodologies In Developing A Back Office Application For Internal Operations: A Case Study Of Sukhakala Photobooth (PT. Smrta Amerta Adiwarna)2025-03-13T09:02:23+00:00Christian Hartantomistermaster72@gmail.comIsti Raafaldini Mirzantiisti@sbm-itb.ac.id<p><em>This study aims to explore the application of Agile methodologies in the planning and development of a back-office application tailored for PT. SMRTA AMERTA ADIWARNA's Sukhakala photobooth operations. By addressing the company's challenges in operational efficiency, data accuracy, and real-time decision-making, this research outlines a strategic approach that integrates user-centered design principles with iterative development processes. The proposed back-office application is expected to enhance internal operations, improve financial management, and support strategic growth, ultimately contributing to the company's long-term success in a competitive market.</em></p>2025-03-13T09:02:22+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6954Does Subsidized Health Insurance Cause Ex Ante Moral Hazard? Empirical Analysis Of Smoking Intensity In Poor Communities In Indonesia2025-03-13T09:13:02+00:00Rizki Wibias Anwar Maulidarizkivicena@gmail.comRus'an Nasrudinr.nasrudin@ui.ac.id<p>The existence of ex ante moral hazard (EAMH) can cause inefficiency and threaten the sustainability of the health insurance program developed by the Indonesian government. The deficit in health social funds and the increase in the number of smokers in Indonesia may indicate the presence of EAMH. Several studies have explored EAMH, but their conclusions remain inconclusive. This study will utilize panel data from IFLS waves 2, 3, 4, and 5. By combining matching and Difference-in-Differences (PSM-DiD) methods to eliminate various potential biases, this research aims to reveal the impact of participating in subsidized health insurance on changes in smoking intensity among beneficiaries of Askeskin/JKN PBI. The findings suggest that, overall, the Askeskin policy does not indicate the presence of EAMH in relation to smoking behavior. However, within a specific subset of the data, there are indications of EAMH linked to rising smoking expenses among poor urban individuals.</p>2025-03-13T09:13:01+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7316The Influence Of Organizational Culture And Organizational Support On Civil Servants' Work Ethic Civilians At The Wajok Hulu Outpatient Health Center In Mempawah Regency2025-03-13T09:21:34+00:00Intan Purnama SariIntanpurnamasarima@gmail.comIrfan Mahdiirfan.mahdi@unmuhpnk.ac.id<p><em>This study aims to determine whether there is a relationship between Organizational Culture (X1), Organizational Support (X2), and Work Ethic (Y). This study is an associative study. The sampling method using the saturated sampling technique obtained 37 samples Civil Servants of Wajok Hulu Outpatient Health Center. Instrument testing uses validity test, reliability test, classical assumption test (normality and linearity), multiple linear regression analysis, multiple correlation coefficient, simultaneous influence test (F-test), and partial test (t-test). Based on the results of the simultaneous test (F-test), there is a significant simultaneous influence between Organizational Culture (X1) and Organizational Support (X2) on Work Ethic (Y) at the Wajok Hulu Outpatient Health Center. The results of the Partial Test (T-test) Organizational Culture (X1) does not have a significant influence on work ethic, while Organizational Support (X2) partially has a significant influence on the variable of Civil Servant Work Ethic at the Wajok Hulu Outpatient Health Center.</em></p>2025-03-13T09:21:33+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6989The Influence Of Esg Risk Rating On Company Value In Companies Listed On Stock Exchanges Collaborating In ASEAN-ISE2025-03-15T02:59:05+00:00Moh. Baqir Ainunbaqirainun@wiraraja.ac.idLiyanto Liyantoliyanto@wiraraja.ac.id<p>This study aims to examine the effect of ESG risk rating on company value in companies listed on the ASEAN-ISE member stock exchanges. The research sample is companies listed on the Stock Exchange that are members of ASEAN-ISE, namely Bursa Malaysia Berhad (Bursa Malaysia), Indonesia Stock Exchange (IDX), Stock Exchange of Thailand (SET), and Singapore Exchange (SGX Group) in 2023 as many as 101 observations. This study uses a new approach in measuring ESG, namely using the company's ESG Risk Rating which has combined three ESG concepts (environmental, social, and governance). In addition, the sampling is expanded to cross-country will expand the generalization of the research results and is also a novelty in this study. The data analysis used is multiple linear regression. The results of the study show that ESG risk rating has a negative effect on company value, but not significant. This study can add to the literature on ESG and company value, and can provide important information that there is an ESG risk rating that has not been optimally utilized in the decision-making process.</p>2025-03-15T02:59:03+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6996Muzakki's Determination In Paying Professional Zakat Through BAZNAS With Attitude As A Mediation Variable2025-03-15T03:02:17+00:00Wahyu Angko Saputrowahyu.angko@bankbsi.co.idNirdukita Ratnawatinirdukita.ratnawati@trisakti.ac.idSoeharjoto Soeharjotosoeharjoto@trisakti.ac.id<p><em>This research was conducted to analyze muzakki's determination in paying professional zakat through the National Zakat Amil Agency (BAZNAS). The variables used refer to the Theory of Planned Behavior including Subjective Norm, Perceived Behavioral Control and Attitude then added with external variables namely Digitalization of Zakat which is one of the strategies to increase zakat receipts from BAZNAS and Religiosity where the Attitude variable is a mediating variable. The case study was conducted on professional zakat payments in DKI Jakarta Province. The study was conducted on employees from various institutions in the DKI Jakarta area using purposive sampling and obtained a total of 151 respondents. The data analysis technique uses the SEM-PLS method which aims to see the relationship between variables. Based on the results of the analysis using the SEM-PLS method, the first result was that digitalization of zakat and religiosity had a significant and positive effect on muzakki's intention to pay zakat income, while subjective norms and perceived behavioral control had no effect. Second, subjective norms, digitalization of zakat, and religiosity have a significant and positive effect on attitude, while perceived behavioral control has no effect. Third, attitude mediates the influence of subjective norms, digitalization of zakat, and religiosity on muzakki's intention to pay zakat on income, while regarding perceived behavioral control, attitude does not play a mediating role. This shows that attitude is one of the most important factors for individuals in paying zakat through BAZNAS.</em></p>2025-03-15T03:02:16+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7293Competitiveness of Indonesian Coffee Commodities in Global Market2025-03-15T03:05:19+00:00Erlambang Budi Darmantoerlambangbudi_d@ecampus.ut.ac.idSuhartono Suhartonotono@ecampus.ut.ac.idYunita Satya Pratiwiyunita.satya.tp@upnjatim.ac.idMoh. Adenanmohadenan.feb@unej.ac.id<p>The scope of this research includes international trade in coffee commodities using the Harmonized System (HS) code 0901. The method used in this research uses Revealed Comparative Advantage (RCA) and Trade Specialization Index (ISP). RCA method, the four largest coffee exporting countries in Indonesia have an average value of 3.10. These values mean that Indonesia has a strong comparative advantage but is still below Colombia, Brazil, and Vietnam. Based on ISP analysis, the position or stage of development of the Indonesia’s coffee trade with a value of 0.88. This indicates that the coffee commodity is at the fourth stage or maturity stage. Indonesian coffee is already at the stage of standardizing the technology used and shows that Indonesia as a coffee exporter in the global market.</p>2025-03-15T03:05:17+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7012The Importance Of E-Commerce, Financial Technology, And Financial Performance For MSMEs Business Sustainability2025-03-15T07:24:56+00:00Nadila Maharani Putri20013010053@student.upnjatim.ac.idDiah Hari Suryaningrumdiah.suryaningrum.ak@upnjatim.ac.id<p>This research investigates how e-commerce, financial technology, and financial performance impact the sustainability of MSMEs businesses in Banyuwangi District East Jawa, Indonesia. Employing a quantitative approach, the study utilizes primary data collected through a questionnaire. The target population comprises 297,706 MSMEs in Banyuwangi District East Jawa, Indonesia. A purposive sampling method was used to select 140 respondents. Data analysis was conducted using SEM-PLS with SmartPLS software version 4.0. The findings reveal that e-commerce significantly influences the sustainability of businesses. Financial technology affects business sustainability. Financial performance affects business sustainability. The implication is that there is a need to hold programs that encourage MSMEs to use e-commerce and financial technology to support sustainable economic growth while strengthening the business sustainability of MSMEs.</p>2025-03-15T07:24:54+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7653The Effect Of Institutional Ownership, Profitability, Financial Leverage, And Free Cash Flow On Earnings Management In Mining Companies Listed On The Indonesia Stock Exchange (IDX) For The 2019-2023 Period2025-03-15T07:52:12+00:00Aurellia Zandrafitriaaurelliazandrafitria@gmail.comM. Irfan Tarmizim.irfan@umj.ac.id<p>Earnings reports are an important component of financial reports, but are often manipulated for certain interests. This study aims to examine the effect of institutional ownership, profitability, financial leverage, and free cash flow on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study used a quantitative descriptive method with secondary data in the form of annual financial reports which were analyzed using panel data regression through Eviews 12 software. The results showed that institutional ownership and financial leverage had no significant effect on earnings management. Profitability has a significant negative effect, while free cash flow has a significant positive effect on earnings management. These findings partially support agency theory and reinforce the importance of effective supervisory mechanisms in preventing earnings manipulation practices. This research is expected to provide theoretical and practical insights for stakeholders and become a reference for further research</p>2025-03-15T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7088The Effect Of Customer Orientation, Technological Orientation On Food And Beverages Business Perfomance Meditating By Customer Loyalty And Innovation Capability2025-03-17T01:44:53+00:00Iveren MonicaIverenmonicaa@gmail.comSuyono Saputrasuyono.saputra@uib.eduWisnu Yuwonowisnu.yuwono@uib.edu<p>This study aims the involvement of multinational companies in a country's economy has an important role in increasing a country's per capita income. Multinational companies themselves are divided into several industrial sectors, one of which is food and beverages. This research aims to explore the impact of customer orientation and technology in increasing customer loyalty and innovation capabilities which influence the business performance of an industrial sector. The population in this study reached 280 respondents using quantitative methods. The results of this research can influence companies in making decisions and innovating considering the increase in competitors every year.</p>2025-03-17T01:44:51+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7093The Role Of Service Quality In Measuring Customer Behavioral Intention In Using BSI Mobile Banking2025-03-17T01:50:33+00:00Teguh Iman Basukiteguhib@ekuitas.ac.idDodi Supriyantododi.supriyanto@ekuitas.ac.idYunia Mulyani Azisyunia.mulyani@ekuitas.ac.id<p>Currently, mobile banking technology has been widely used by banks to provide convenience to customers in carrying out financial transactions. The use of information technology by banks shows that banks can provide the best service. With the number of BSI customers amounting to 19.65 million, it would be impossible if BSI did not utilize information technology to implement good banking governance. However, BSI Mobile, used by customers, still often experiences problems so customers do not feel calm and safe when using mobile banking. This research aims to determine customer perceptions when using BSI Mobile in every transaction. The research results show that two constructs do not have a significant effect, namely the speed and security variables so user expectations regarding high-security factors and adequate speed cannot be met by BSI mobile banking, so these two variables have not met user satisfaction. In contrast, the other two variables have a significant influence, namely the accuracy and trust variables on behavioral intention. The accuracy and trust variables can meet user expectations that BSI mobile banking can provide accurate and highly trustworthy information so that users plan to use BSI mobile banking in their financial transactions in the future or even users always use BSI mobile banking in all their financial transactions.</p>2025-03-17T01:50:31+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7956Analysis Of Accounting Information Systems For Price Changes At Indomaret In Sungai Selayur Village, Kalidoni Palembang2025-03-17T01:53:06+00:00Alwi Alwialwi.palembang123@gmail.com<p>The aims of this research is to find out how to apply accounting information system analysis to price changes in Indomaret, Sungai Selayur Kalidoni Village, Palembang. This is caused by sudden price changes, inappropriate discounts, and differences between the cashier's price and the price tag. By using qualitative methods, namely descriptive analysis which is based on depictions that support the analysis.The results of this research show that price changes using a computer-based accounting information system have run well and smoothly. Price changes are a normal thing that happens in the market and in companies, especially at Indomaret. Because this company itself also adjusts prices on the market. If the market price goes up/down, Indomaret also adjusts the price. The ongoing price change process is also carried out using an online system, all cashier computers are connected to the head office computer and automatically know the transactions that come in every day.</p>2025-03-17T01:53:05+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7140The Impact Of Work Stress And Compensation On Employee Retention At Pt Anzon Autoplaza In Pontianak2025-03-17T02:07:21+00:00Maya Purwaningsihmayapurwaningsih5@gmail.comFita Kurniasarimayapurwaningsih5@gmail.com<p>This study investigates the impact of work stress and compensation on employee retention at PT Anzon Autoplaza in Pontianak. As a prominent automotive dealership, PT Anzon Autoplaza has faced challenges related to high employee turnover despite its growth. This research aims to analyze how job stress and compensation affect employee retention and to propose strategies to improve job satisfaction and reduce turnover. A quantitative approach was employed, utilizing surveys and interviews with employees and HR personnel, focusing on data from 2020 to 2023. Results indicate a significant positive correlation between work stress and employee turnover, with inadequate compensation further exacerbating this relationship. The study also found that employees who reported high levels of work stress were more likely to have lower job satisfaction and a higher intention to leave. These findings underscore the need for PT Anzon Autoplaza to address work stressors and enhance compensation packages to improve retention. The insights provided aim to assist PT Anzon Autoplaza in developing effective strategies to stabilize its workforce and enhance overall employee satisfaction.</p>2025-03-17T02:07:19+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7146Integrity Of OKRS And KPIS In Corporate Performance Appraisal System In Jakarta2025-03-20T03:28:40+00:00Bambang Nurakhimbambangnur1967@gmail.comIndri Astutiindriast015@gmail.comRokhmad Slametrokhmad19@gmail.comHaspul Naserhaspul1963@gmail.com<p>The use of Integrity Key Performance Indicators (KPIs), Objectives and Key Results (OKRs) is of paramount importance within the context of a performance appraisal system. Both were employed as a means of evaluating employee performance in relation to pre-established objectives. The objective: is to investigate and analyse the impact of OKRs and KPIs on employee rewards in performance appraisal, and to evaluate the importance of maintaining integrity in the performance appraisal system. The research method: employed was as follows: A mixed-methods approach was employed, with qualitative data collected through interviews and quantitative data collected by administering questionnaires to employees in various companies. A total of 112 participants from different institutions were included in the study. The findings of this study: to provide organisations with a roadmap for strengthening the integrity and impact of their performance management systems. The conclusion of this study: is that there are three key areas for improvement: aligning OKRs/KPIs to rewards, implementing transparent feedback loops, and equipping managers to cultivate a fair, motivating appraisal process that enhances employee satisfaction and organisational outcomes.</p>2025-03-20T03:28:38+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7283Influence Of Information Technology, Information Sharing, And Trust On Supply Chain Performance, Mediated By Integration In Batam City's Retail Sector2025-03-20T03:36:30+00:00Melissa Melissa2140178.melissa@uib.eduImmanuel Zaiimmanuel.zai@uib.ac.id<p><em>The purpose of this study is to analyze the impact of information technology, information sharing, and trust on supply chain performance, with supply chain integration as a mediating variable. The research method used is a quantitative approach, with questionnaires distributed to 236 individuals in the retail supply chain in Batam. Data were analyzed using the PLS method with SmartPLS 3.0. The results show that information technology and trust have a significant positive relationship with supply chain performance. Additionally, supply chain integration strengthens the relationships between information technology, information sharing, trust, and supply chain performance. However, it was found that information sharing does not have a significant relationship with supply chain performance. The implications of this study highlight the importance of effective use of information technology to enhance supply chain integration, which in turn strengthens information sharing and trust among partners, thereby improving retail performance in Batam City.</em></p>2025-03-20T03:36:28+00:00##submission.copyrightStatement##