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Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri
Published by Universitas Kadiri
ISSN : 25029304     EISSN : 25812157     DOI : -
Core Subject : Economy,
Ekonika : Jurnal Ekonomi Universitas Kadiri publish by Faculty of Economics, Universitas Kadiri. The Journal of Ekonika first appeared in March of 2016. The journal is published twice a year, in April and September. Ekonika is a national scientific journals are open to seeking innovation, creativity and novelty. Either letters, research notes, articles, supplemental articles, or review articles in the field of Economic Development, Management, Human Resource, Accounting, etc. in practical and conception.
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Articles 16 Documents
Search results for , issue "Vol. 10 No. 2 (2025): September" : 16 Documents clear
The Serial Mediation Role of Dividend Policy and Capital Structure in Relationship Between Financial Flexibility and Financial Performance Indrawati, Nur Khusniyah; Jazuli, A Muhamad; Suciati, Ranila; Alfathya, Atmaya Fitra
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6349

Abstract

This research aimed to investigate the serial mediation role of dividend policy and capital structure in the relationship between financial flexibility and financial performance. The population of this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) over the 13 years (2010 to 2022). Purposive sampling was used. Based on the determined criteria, six companies were chosen as the sample of this research. Data were collected from financial reports on the IDX website to obtain proxies for each variable used. The data analysis used descriptive and inferential statistics, including Path Analysis and the Sobel test, to examine mediation. The results show that of the 10 proposed hypotheses, four are not significant: financial flexibility does not significantly affect financial performance, either directly or through capital structure, or through the serial mediation of dividend policy and capital structure. Financial flexibility also does not directly affect capital structure. This provides empirical evidence that managing cash holdings alone, as a risk-free asset, is insufficient to mitigate risk and improve financial performance, given that property and real estate companies require large capital expenditures due to their inherent characteristics.
Auditors’ Professional Commitment and Fraud Detection Responsibility: The Importance of Religiosity Damayanti, Ni Nyoman Sri Rahayu
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6450

Abstract

The auditor's obligation to detect fraud is a key factors of fraud disclosure. Strong attachment to professional principles will increase the auditor's sense of responsibility to carry out investigative audits adequately, including detecting fraud. The inconclusive results of previous studies related to the association between professional commitment and fraud detection responsibility, prompt us to propose religiosity as moderating construct. The Triangle Model of Responsibility is used to explain the relationship among professional commitment, religiosity, and auditor responsibility in detecting fraud. This theory state that an individual has high responsibility when there is an obligation to behave in prescribed ways. The respondents are external government auditor who worked in audit board for at least 5 years. Data analysis technique use is SEM-PLS. The results show that the higher the professional commitment, the higher the fraud detection responsibility. On the other hand, religiosity partially moderates the relationship between professional commitment and fraud detection responsibility. This study could be a consideration for audit board to organize auditor training which could improve their sense of professional commitment and also a development activities that could strengthen their level of religiosity.
The Role of Entrepreneurial Marketing and Entrepreneurial Orientation in Improving SMEs Performance (Study on Kampung Tahu Kediri) Ambarwati, Diana; Munawaroh, Nuril Aulia; Ramadhan, Tri Sugiarti; Rahmadi, Afif Nur
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6542

Abstract

This study aims to analyze the influence of entrepreneurial marketing and entrepreneurial orientation on the performance of small and medium-sized tofu producers in Kampung Tahu Kediri, considering the role of marketing strategy as a mediator and marketing capability as a moderator. The research population consisted of all SMEs that are members of the Paguyuban Tahu in Kampung Tahu Kediri, with a sample size of 43 respondents selected using saturated sampling. The PLS-SEM approach was used to evaluate primary data collected via surveys. The results indicate that entrepreneurial marketing has a positive and significant effect on marketing strategy and SME performance, while entrepreneurial orientation does not have a significant effect and tends to be negative on both; marketing strategy contributes positively and significantly to SME performance, but marketing capability does not have a significant effect or moderation in the relationship, and marketing strategy does not mediate the influence of entrepreneurial marketing and entrepreneurial orientation on SME performance. The novelty of this study lies in the strong direct impact of entrepreneurial marketing on the performance of tofu-processing SMEs in a local community context, while entrepreneurial orientation shows a negative tendency, providing new insights into the dynamics of entrepreneurial characteristics in traditional businesses. The implications of these findings emphasize the importance of focusing on product innovation and adaptive marketing strategies, as well as the need for government and supporting institutions to strengthen marketing capabilities and business sustainability of SMEs
Advancing Tourism Support in Emerging Destinations: Quality of Life as a Mediator in Emotional Solidarity Dynamics Rachmat, Muhammad; Rondonuwu, Christy Natalia
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6543

Abstract

This study examines the influence of emotional solidarity and quality of life on residents’ support for tourism development in Ternate, Indonesia, an emerging destination with tourism infrastructure constraints, utilizing Social Exchange Theory (SET) as a theoretical framework. Data from 416 residents, collected through a carefully crafted survey, were analyzed using structural equation modeling to assess the interplay among Welcoming Nature, Emotional Closeness, Sympathetic Understanding, Quality of Life, and Support for Tourism. Findings reveal that Welcoming Nature and Emotional Closeness significantly enhance Quality of Life and tourism support, with Quality of Life partially mediating these effects. Sympathetic Understanding, however, has minimal impact due to limited resident-tourist interactions. By advancing emotional solidarity and Social Exchange Theory, this study highlights the critical role of affective factors in emerging tourism contexts. The cross-sectional design limits insights into temporal trends, necessitating longitudinal research, while comparative studies are essential to test generalizability.  The study suggest that improving infrastructure and promoting community-based festivals can foster sustainable tourism by enhancing resident-tourist interactions and quality of life. Policymakers and tourism planners should prioritize community engagement to ensure equitable tourism development. This research offers a novel application of emotional solidarity and SET in an underexplored emerging destination, emphasizing the mediating role of quality of life and the limited influence of Sympathetic Understanding in contexts with constrained resident-tourist interactions
Determinant Factors of Job Satisfaction in Generation Z Informal Workers Purusa, Nanda Adhi; Riyanto, Fery
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6557

Abstract

This study examines the effect of job autonomy, work-life balance, and work-social support on job satisfaction with work motivation as a mediator in informal workers of generation Z in Semarang. The sampling of this study used purposive sampling and data collection techniques with questionnaires for 235 informal workers belonging to Generation Z. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of this study reveal that job autonomy and work-social support directly and indirectly affect job satisfaction, with work motivation as a mediator. Meanwhile, work-life balance and work motivation directly affect job satisfaction. Work-social support has the most significant effect on work motivation and job satisfaction. This study reveals the importance of building meaningful relationships in the work environment of Generation Z to create a harmonious balance.
Creative Accounting on Audit Delay: Transparency of Profit Rights and Equity Distribution As Moderation Agustin, Beby Hilda; Marhaendra Kusuma; Pramiana, Omi; Santos , Alfredo Dos
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6631

Abstract

The purpose of this study is to provide evidence whether: 1) creative accounting actions have a positive effect on audit delay, and 2) whether transparency of distribution of rights to shareholders weakens the positive effect of creative accounting on audit delay. Financial report data with 2,641 observation data from a sample of 543 companies listed on the IDX for the period 2020-2024 were tested using Moderated Regression Analysis. The results of the study indicate that creative accounting has a positive effect on audit delay and transparency of distribution of rights to shareholders weakens this positive effect. Auditors need additional audit resources to ensure whether financial reporting is the result of creative accounting actions. Transparency of distribution of rights to shareholders weakens this positive effect because it encourages shareholders to be involved in monitoring their interests in profit rights and net asset rights. The originality of this study is testing the moderating role of transparency of distribution of rights to shareholders in the effect of creative accounting on audit delay
Application of Pentuple Bottom Line (PBL) as a Learning Model in Business Feasibility and Business Sustainability Study in SMEs Griya Madukara Malang City Mala, Iva Khoiril; Pratikto, Heri; Winarno, Agung; Hidayat, Rachmad; Anam, Hoirul; Sutantri
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6644

Abstract

This study aims to assess the business feasibility of Griya Madukara MSME from an environmental perspective, emphasizing how its practices contribute to both ecological and social sustainability. The research employed a descriptive qualitative approach, utilizing in-depth interviews, direct observation, and documentation. A total of 12 informants were involved, including the business owner, seven employees from different divisions, two regular customers, and two local community members participating in ecoprint training. The findings show that Griya Madukara adopts zero-waste principles, uses natural materials in its production, and converts organic waste into compost. Additionally, community involvement and empowerment are central to its sustainability strategy. The business aligns with the Pentuple Bottom Line framework (People, Planet, Profit, Phenotechnology, and Prophet), making it a viable and sustainable community-based MSME model.
The Influence of Cooperation with Business Partners, Agricultural Technology Implementation, and Religiosity on the Welfare of Al-Mahdi Farmers in Percut Sei Tuan District Sihotang, Indah Khairunnisa; Rokan, Mustapa Khamal; Harahap, Muhammad Ikhsan
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6692

Abstract

This study aims to analyze the influence of business partnerships, agricultural technology adoption, and religiosity on farmers' welfare. The research was conducted among members of the Al-Mahdi Farmer Group in Percut Sei Tuan District using a quantitative approach. Data were collected through questionnaires distributed to 52 respondents and analyzed using multiple linear regression. The results show that jointly, the three independent variables have a significant effect on farmers' welfare. Partially, the adoption of agricultural technology and religiosity have a positive and significant influence, while business partnerships do not have a significant impact. These findings indicate that improving farmers' welfare is not solely determined by technical aspects or economic cooperation, but is also strongly influenced by spiritual values and local cultural norms within farming communities. This study implies that sustainable agricultural development must integrate both technological and spiritual approaches to support holistic farmer well-being.
The Influence of Government Policy and Service Quality on the Competitive Advantage of MSMEs through Product Innovation Sholihin, Ustadus; Arida, Ririn Wahyu; Haryanto, Ferdyan Fais
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6958

Abstract

This study aims to evaluate the influence of government policies and service quality on the competitive advantage of Micro, Small, and Medium Enterprises (MSMEs) through the mediation role of product innovation in Kediri City. The study used a quantitative approach, collecting data through questionnaires distributed to 85 MSME actors who are members of the Indonesian Conveyance Entrepreneurs Association (IPHI) DPC Kediri City. Data analysis was conducted using the Partial Least Squares (PLS) method to test the relationships among variables in the research model. The study's results indicate that product innovation plays an important role in building MSMEs' competitive advantage. Government policies and service quality affect product innovation, but neither shows a significant direct effect on competitive advantage. Product innovation has been shown to mediate the relationship between service quality and competitive advantage, whereas the mediation role in the relationship between government policies and competitive advantage remains limited. These findings indicate that product innovation is a strategic element that needs to be strengthened to enhance MSME competitiveness. Therefore, policy support and improving service quality need to be directed to encourage the creation of relevant and sustainable innovations in the MSME sector.
Exploring the Impact of Digital Marketing in Increasing Brand Awareness of Gudang Garam Cigarettes (A Case Study of Cigarette Consumers in Dayeuhkolot) Ibnu, Ghazi M. Naufal; Arry, Widodo
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6962

Abstract

This study was conducted to determine the effect of Digital Marketing on Brand Awareness, based on the decline in Brand Value experienced by one of Indonesia’s leading cigarette manufacturers, Gudang Garam. The purpose of this research was to examine and analyze the implementation of Digital Marketing, the level of Brand Awareness, and the influence of Digital Marketing on brand awareness within the company. This study employed a quantitative, descriptive, and causal approach. The sampling technique employed was purposive sampling, a type of non-probability sampling, with a total of 100 respondents. Data were analyzed descriptively, and hypotheses were tested using simple linear regression analysis. The findings show that Digital Marketing has a significant effect on Brand Awareness. The coefficient of determination indicates that Digital Marketing explains 16.4% of Brand Awareness, while the remaining 83.6% is influenced by other factors not examined in this study, such as promotion or product experience. Results also show that Gudang Garam’s Digital Marketing is categorized as “not good,” while Brand Awareness is considered “good enough.” However, some aspects require improvement, particularly the low consumer motivation to try the product after watching its YouTube ads, which highlights the need for clearer messaging, stronger emotional appeal, and more strategic positioning in future digital efforts.

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