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All Journal Jurnal Studi Manajemen Organisasi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Dinamika Sosial Budaya Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Surya Abdimas Procuratio : Jurnal Ilmiah Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Value: Jurnal Manajemen dan Akuntansi Imajiner: Jurnal Matematika dan Pendidikan Matematika BISECER (Business Economic Entrepreneurship) Al-Kharaj: Journal of Islamic Economic and Business SOLUSI Jurnal Abdimas Pariwisata Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Adbis : Jurnal Administrasi dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal of Social Responsibility Projects by Higher Education Forum Mathematics Research and Education Journal Healthy Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Dinamika Jurnal Ilmu Manajemen & Ekonomika JURNAL ECONOMINA Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal for Disaster and Development Interface Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Inovasi Gagasan Abdimas & Kuliah Kerja Nyata International Journal of Economics, Management and Accounting Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Jurnal Multidisiplin Indonesia International Journal Business, Management and Innovation Review Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Simki Economic
Diana Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro Semarang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Foreign Reserves or Interest Rates? Exchange Rate Determinants and Risk Management in Indonesia Instant Noodle Industry Kayla Nur Puji Anisa, Zahara; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 3 (2025): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i3.312

Abstract

Purpose: The focus of this research is on analyzing the relative role of external buffers and policy tools in determining exchange rate dynamics and assessing their implications for risk management, particularly in import-dependent manufacturing sectors. The study attempts to determine the main macroeconomic factor that influences currency dynamics by contrasting the impacts of foreign exchange reserves and policy interest rates. Method: The research is quantitative in nature, based on the analysis of secondary macro-economic data and an integrated structural modeling framework. Several macroeconomic factors are jointly considered to account for their direct influence on exchange rates, whilst focusing more on the strength of the effect, variance explanation, or predictive capability than on stand-alone significance. Findings: The findings suggest that in terms of the effect on the exchange rate, both foreign exchange reserves and the policy interest rate are consistent with their directional movements, implying stabilizing roles in the macroeconomic system. But on the whole, our results indicate that exchange rate behavior depends on a combination of monetary conditions, external buffers, and global commodity-driven pressures as opposed to one major policy instrument. Novelty: This paper is a novel contribution to the literature by taking a comparative approach on both external and monetary policy mechanisms in an integrated framework, with a clear focus of exchange rate dynamics hinged upon the risk factors and import-dependent sectors. Implications: The results have implications for policy in the configuration of symmetric exchange rate stabilization strategies, and guiding tools that are useful for real firms to navigate currency exposure in a context of volatility in the global economy.
Sustainable Financial Management of MSMEs in Disadvantaged Regions through Digitalization Post-Pandemic Annida Salsabila, Nayla; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 3 (2025): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i3.313

Abstract

Purpose: To explore the effect of digital financial capabilities on sustainable financial performance via digital financial inclusion. Method: A quantitative survey-based study using structural equation modeling for analyzing MSME digital and financial management practices. Findings: Results show the importance of digital financial inclusion as a key driver in the relationship between digital financial capabilities and sustainable financial performance. DFL, fintech use, and digital record keeping improve the inclusiveness that in turn increases financial sustainability. Liquidity discipline: its direct impact on overall performance. The former demonstrates the extent to which sustainable cash flow management processes directly contribute to overall performance. Nevertheless, digital readiness fully enhances not all of the digital finance-performance relationships in every context, also demonstrating that technological preparedness is inadequate to improve financial performance but need complementing with effective financial governance. Novelty: This research presents a comprehensive accounting-based sustainability framework incorporating digital financial inclusion as a mediating mechanism and digital readiness as a contextual factor. It pushes beyond the efficiency outcomes that have dominated digital finance research to focus on the scope and implications of long-term financial accountability and resilience. Implications: The results provide insights for MSME managers, policy makers, and financial service providers in designing an inclusive digital finance intervention focusing on developing the financial discipline, capability, and sustainable performance instead of immediate digital adoption itself.
Agentic AI Readiness and Sustainable Service Performance in Digital Retailers Syifa Isfahan, Amelia; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.320

Abstract

Purpose: This study explore how digital and artificial intelligence (AI)based organisational capabilities relate to sustainable service performance in digital retail companies, via operational agility mechanisms. Method: This paper adopted a quantitative research methodology with survey data collected from digital retailers' managers and with the help of partial least squares approach to structural modeling. Findings: The results demonstrate that the use of customer analytics, data quality capability, and process digitization are directly as well as positively associated with sustainable service performance through operational agility. This is a key factor in the successful translation of digital strengths into better service results, which requires agility for operational and processes change and to make quick decisions. By contrast, the influence of agentic artificial intelligence capability on service performance is not statistically significant, suggesting that high-level AI technologies are not enough to create value unless well-integrated into the organization. Additionally, data governance maturity does not enhance the relationship between operational agility and service performance, indicating that governance is mostly an enabler infrastructure rather than a performance enhancer. Novelty: Our contribution to the literature is therefore three-fold in unpacking artificial intelligence capability, analytics use and process digitization from a single resource-based dynamic capabilities perspective, while providing nuanced evidence within the digital retail context. Implications: Findings empirically contribute to strategic managerial recommendation that managers need to prioritize agility based digital investments, and theoretically how service performance sustainability develops line of the orchestration of data, technology, and operational capabilities in dynamic markets.
Digital Transformation and AI Implementation Effects on SME Financial Performance in Emerging Economies Fatimah, Shela; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.321

Abstract

Purpose: This paper examines the impact of digital transformation and AI capabilities on MSME financial performance in an emerging economy via operational efficiency. Method: A quantitative survey is used as a method of data collection for the study and PLS-SEM is used to test the mediation and moderation. Findings: Results show that digital transformation capability, AI usage intensity, IT infrastructure preparedness and TTMS' (i.e., top management teams) digital competency drive operational efficiency, which in turn enhances financial performance. No direct financial implications from using AI or digital transformation capability are identified, highlighting that technological value is mainly achieved through operational efficiencies. On the other hand, IT infrastructure preparedness and digital management competence demonstrate both a direct and an indirect effect on performance. Environmental uncertainty has no direct effects on financial performance and does not moderate the relationships under study, indicating that digital and AI capabilities serve as basic rather than contingent drivers in this setting. Novelty: This work adds by disambiguating the mediating role of digital value creation in MSME and by questioning the tacit boundary condition effect of environmental uncertainty in emerging economy context. Implications: The findings emphasize therefore the necessity for integrating digital and AI strategy at heart of business process and developing managerial digital competencies to achieve durable performance improvements.
DETERMINAN DIFERENSIASI PRODUK, BRAND IMAGE DAN INOVASI PRODUK TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA LIPSTIK WARDAH DI KOTA SEMARANG Widya, Sukma; Ariati Anomsari; Hertiana Ikasari; Diana Puspitasari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The beauty industry in Indonesia is growing rapidly as public awareness of appearance increases, encouraging Wardah to innovate and build a strong brand image as a pioneer of halal cosmetics. This success is highly dependent on customer satisfaction as the link between product excellence and customer loyalty. This study uses a quantitative method with primary data from questionnaires and secondary data from relevant literature. The sample, consisting of at least 163 respondents, was purposively selected from the community of Semarang City who use at least three Wardah brand cosmetic and skincare products. Data analysis was performed using Partial Least Square (PLS) with SmartPLS software, including instrument validity and reliability tests, outer model, inner model through R square, hypothesis and mediation tests based on p-value with a significance level of 0.05. Based on the results of the direct effect analysis, it was found that product differentiation, brand image, and product innovation had a significant positive effect on customer satisfaction. In addition, customer satisfaction, product differentiation, and brand image were also found to have a significant positive effect on customer loyalty. However, product innovation did not have a significant effect on customer loyalty. Meanwhile, the results of the indirect effect analysis showed that customer satisfaction can mediate the effect of product differentiation, brand image, and product innovation on customer loyalty.
The Effect Of Risk Management On Listed Indonesian Banking Financial Performance (Period 2019-2023) Susanto, Andito Wibisono Putra; Setyahuni, Suhita Whini; Subagyo, Herry; Yovita, Lenni; Puspitasari, Diana; Chasanah, Amalia Nur
Jurnal Ilmu Manajemen dan Ekonomika Vol. 18 No. 1 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 18, No.1, December 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v18i1.866

Abstract

This study aims to examine the influence of management risks including credit risk, liquidity risk, operational risk, and market risk on banking financial performance. The method used is quantitative with 33 samples of banks listed on the Indonesia Stock Exchange for the period 2019–2023. The sampling technique used purposive sampling. Data analysis was performed by multiple regression using Eviews12 software. The results of the study indicate that market risk (NIM) has a positive effect on (ROA) banking financial performance, while credit risk (NPL), liquidity risk (LDR), and operational risk (BOPO) have a negative effect on (ROA) banking financial performance. The study contributes to the testing of banking risk management using the perspective of agency theory and portfolio theory. The results of this study provide implications for regulators in implementing government policies to help banks reduce risk in improving banking financial performance. Implications for investors in considering and being careful in making investment decisions in banking companies.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Transfer Pricing dan Sales Growth terhadap Agresivitas Pajak Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari; Diana Puspitasari
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4537

Abstract

Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.
Anime Merchandise: Faktor-Faktor Penentu Konsumsi Produk Budaya Populer Jepang Widodo, Heri; Puspitasari, Diana; Suryadi, Yudi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i2.63529

Abstract

Penelitian ini bertujuan mengidentifikasi faktor-faktor penentu konsumsi anime merchandise di kalangan penggemar budaya populer Jepang di Indonesia. Menggunakan pendekatan kualitatif berbasis Interpretative Phenomenological Analysis (IPA), penelitian ini menganalisis data dari 18 wawancara mendalam, observasi partisipatif, dan dua sesi focus group discussion (FGD) dengan responden aktif di Jakarta dan Purwokerto. Temuan mengungkap lima faktor dominan: (1) identitas fan dan afiliasi komunitas, (2) nostalgia dan ikatan emosional terhadap karakter, (3) kualitas dan orisinalitas produk, (4) strategi pemasaran visual dan digital, serta (5) nilai simbolik sebagai ekspresi status sosial dan modal budaya. Konsumsi merchandise tidak hanya bersifat transaksional, melainkan menjadi praktik identitas, afeksi, dan pertukaran budaya transnasional. Penelitian ini memperluas Consumer Culture Theory (CCT) dan fan studies dengan konteks Asia Tenggara, sekaligus memberikan implikasi praktis bagi industri kreatif dalam merancang strategi merchandising yang berbasis komunitas, emosional, dan visual.
Pengaruh Inflasi, Ekspor dan Impor Terhadap Stabilitas Nilai Tukar Rupiah per Dollar AS Periode 2016-2022 Elsa Amitha Mutiara; Diana Puspitasari
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.516

Abstract

The stability of the rupiah exchange rate per US dollar continues to fluctuate, but in general the rupiah exchange rate per US dollar from 2016-2022 has depreciated. The depreciation of a currency will have a negative impact on the country's economy. The purpose of this study was to determine the effect of inflation, exports and imports on the stability of the rupiah exchange rate per US dollar for the period 2016-2022. This research uses a quantitative approach using secondary data with the data used in the form of panel data, namely a combination of time series and cross section data obtained through data published by Bank Indonesia and Badan Pusat Statistic for 7 years of observation from January 2016 to December 2022. The data analysis technique used to test the hypothesis is multiple linear regression analysis with data processing tools using SPSS. The results showed that Inflation has a negative but insignificant effect on the rupiah exchange rate per US dollar. Exports have a positive and significant effect on the rupiah exchange rate per US dollar. Imports have a positive and insignificant effect on the rupiah exchange rate per US dollar.
Dampak PP 55 Tahun 2022 terhadap Penerimaan Pajak UMKM di KPP Pratama Semarang Barat Pramesti, Yessy Levina; Oktavia, Vicky; Oktariza, Linda Ayu; Puspitasari, Diana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 09 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i09.2089

Abstract

This study analyzes the impact of Government Regulation No. 55 of 2022 on MSME tax revenue at KPP Pratama Semarang Barat. The background of the study is the significant contribution of MSMEs to the national economy, which is not yet matched by optimal tax compliance. The regulation aims to simplify tax rates, expand exemption facilities, and improve administrative effectiveness. The study employs a descriptive quantitative method using secondary data on Final Income Tax (PPh Final) for MSMEs from 2021–2024, supported by a paired sample t-test. The results show a significant difference with a p-value of 0.022 < 0.05. Average monthly revenue increased from IDR 1.087 billion to IDR 1.196 billion after the policy was implemented, despite a decline in the number of paying taxpayers. This indicates the policy’s effectiveness in boosting tax revenue while reinforcing the fairness principle based on the ability to pay.
Co-Authors Abdillah, Mirza Farhan Acai Sudirman Adilla Kustya Ulfa Adrianno, Dunga Afrillya Margaretha Mangkawa Agung Prajanto AGUNG SEDAYU Agus Prayitno Agus Prayitno Agus Prayitno ALI MAHFUD Ali, Luthfi Gosan Alinda Nisa Almira Santi Samasta Almira Santi Samasta Amalia Nur Chasanah Amelia Nur Chasanah Amron Amron, Amron Ana Kadarningsih Annida Salsabila, Nayla Aprih Santoso Apta, Sabela Araminta Ariati Anomsari Ariati Anomsari Ariati Anomsari Ariati Anomsari Arum S, Nurlita Atthariq, Adlan Jingglang Azhar, Avantika Zackey A’ida Fitriani Bangkit Dwi Prasetyo Butarbutar, Marisi Claudia riska, Riska claudia Dellya Dievha Paramytha Devi Atalia Zahra Devika Widari Dian Indriana Hapsari Dian Prawitasari Dian Prawitasari Dina Ruslanjari Dwi Eko Waluyo Dwi Widi Pratito Dwianto, Agus Edy Suryawardana Elsa Amitha Mutiara Emira Imania Utami Endang Retno Wedowati Erfina Vesnia Budiyanti Erma Setiawati Ermasanti Mahmudah Fahmi Wardhani, Masitha Fakhmi Zakaria Fatah Nur Abdul Aziz Fatimah, Shela Feby Aulia Marsida Fery Riyanto Fitria Nur Indah Djafar Fungki Sri Rejeki Galih Sephiani Rafika Duri Ghefira Nida Aulia Guruh Taufan Hariyadi Gutama, Zulfikar Haningtyas, Selly Lofiana HARTINA Heri Widodo Herry Subagyo Hertiana Ikasari Herwening Sindu Lestari Hizkia Bagus Pambudi Ibrahim, Nor Fauziana Ida Farida Ika Rahma Aulia Ilham Tri Laksana Jati Kusuma, Pradana Juwariyah, Nurul Kayla Nur Puji Anisa, Zahara Keisha Nabiila Endriani Kejora Handarini Krisnando, Febrian Kurnia Tri Kusuma , Pradana Jati Kusuma, Pradana Jati Lenni Yovita Lestari, Herwening Sindu Lia Nur Hidayati Linda Ayu Oktoriza Linda Oktariza Lukman Jakfar Shodiq M Ainun Naim Made Gede Wirakusuma Maria Safitri Marshal Attarik, Muhammad Marta Erin Anggraini Mashita Fahmi Wardhani Masitha Aulia Putri Masitha Fahmi Wardhani Mayashanti, Helisa Angela Mila Sartika, Mila Misli, Nurul Auliatul Monica Dwi Handayani Muhammad Abiyan Hilal Mujib, Miftachul Mustika, Wida Mutiara, Elsa Amitha Nanda Adhi Purusa Novasari, Linda Ayu Oktoriza Novi Mega Srianti Nur Hasan Nurul Aisyah Nurul Juwariyah Oktariza, Linda Ayu Oktavia, Vicky Oktoriza, Linda Ayu Piji Pakarti Pradana Jati Kusuma Pradana Jati Kusuma Pradana Jati Kusuma Pramesti, Yessy Levina Prawitasari, Dian Puteri Kusuma Dewi Putri Sesar Setyaningtyas Radya Brian Aurelio Rahmiati, Retnani Ramadlon, Bagus Iqbal Ratna Herawati Ratna Herawati Risanda Alirastra Budiantoro Riska Dwi Amelia Rita Meiriyanti Rizky Amelia Rizky Aurinaya, Angelia Rokhimah, Zulaika Putri Roymon Panjaitan Rudi Kurniawan Rudi Kurniawan Sabrina Susanti Safitri, Maria Samasta, Almira Santi Satria Afif Naufal Pramudya Setiawan, Aries Setyahuni , Suhita Whini Setyahuni, Suhita Shafira Ayu Rachmawati Sherly Simarmata, Okta Naomilyanika Suhita Whini Setyahuni Suhita Whini Setyahuni Susanto, Andito Wibisono Putra Syifa Isfahan, Amelia Tazkiyya, Iffa Tegar Bello Karno Titik Yektiningtyas Tito Aditya Perdana Tongam Sihol Nababan Tri Rinawati Vania Puspita Sari Vicky Oktavia Vicky Oktavia Wahyu Kinasih Wanda Nugroho Yanuarto Whini Setyahuni, Suhita Widya Latief, Indha Maharani Widya, Sukma Widyakto, Adhi Widyanarko, Unggul Widyaswati, Rahmatya Widyawati , Raneta Puspita Witjaksono EH Witjaksono Eko Hartoto Yenny Ernitawati Yohan Wismantoro Yovita, Lenni Yudi Suryadi Yusuf, Muhammad Syaifulloh Zamani, Daffa Ulya Zulaika Putri Rokhimah Zulaika Putri Rokhimah