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Hasanuddin Economics and Business Review
Published by Universitas Hasanuddin
ISSN : 25493221     EISSN : 2549323X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.
Arjuna Subject : -
Articles 267 Documents
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Proposed Improvement of Trans Semanggi Suroboyo Services Using IPA and QFD Methods Setyani, Kartika; Ciptomulyono, Udisubakti
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5553

Abstract

The high intensity of private vehicle usage has led to uncontrolled road congestion. To encourage residents to switch to public transportation, the Surabaya City Government introduced Trans Semanggi Suroboyo. Trans Semanggi Suroboyo experienced a decrease in passengers in 2023, with a decline of 324,711 passengers. Based on a preliminary survey with direct interviews conducted with 35 Trans Semanggi Suroboyo passengers, frequent complaints were related to service and facilities. Therefore, it is important to analyze and propose improvements to the services of Trans Semanggi Suroboyo as public transportation in Surabaya. To enhance the quality of services and facilities, it is essential to identify and evaluate passenger perceptions using service quality dimensions based on the Decree of the Director General of Land Transportation Number SK.5923/AJ.005/DRJD/2016. The most important service quality priorities for passengers are measured using the Importance Performance Analysis (IPA) method. This research identified 9 critical attributes that require improvement. Subsequently, a service quality improvement design was developed using the Quality Function Deployment (QFD) approach through the House of Quality (HoQ) matrix, resulting in 5 priority technical responses. Based on these findings, a plan for improving the service and facilities of the Trans Semanggi Suroboyo bus was proposed to maintain the quality of public transportation services.
Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'; Bachmid, Ummuhani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5362

Abstract

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia Inayah, Rhala Fitria; Fuadi, Fauzan
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6043

Abstract

This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.
The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism Agustina, Fitria Fertha; Utami, Tika Putri
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5615

Abstract

This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.
Enhancing Global Halal Tourism in Indonesia: The Mediating Role of Religious Commitment Manggarani, Cynthia Ayu; Patiro, Shine Pintor Siolemba
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5885

Abstract

Halal tourism has become a significant global trend, forming a distinct market segment. Despite promotional efforts by governments and local communities, visitor numbers to halal destinations remain inconsistent. This study explores religious commitment as a moderating variable within the Theory of Trying framework, a model that effectively explains high-involvement consumer behaviors like tourism. While the Theory of Trying is less commonly applied in consumer behavior research compared to the Theory of Planned Behavior, it offers valuable insights into understanding tourist behavior. The study specifically examines whether religious commitment strengthens the intention of tourists to engage in halal tourism in Aceh. Employing a quantitative approach and Structural Equation Modeling (SEM) for data analysis, the findings reveal that attitudes toward success, failure, the process, and subjective norms significantly influence consumption behavior, with attitudes toward the process showing the strongest effect, highlighting the importance of psychological factors in shaping consumer intentions.
Confirmation Bias and Investment Decisions Astuti, Nur Afifah Hindriyani; Giovanni, Axel; Marwiyah, Siti; Budiani, Dina; Anggraeni, Yuniar Fitri; Wibawa, Athfin Ghani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5868

Abstract

This study aims to analyze the extent of development regarding research on the relationship between confirmation bias and investment decisions based on google scholar data base using bibliometric analysis, so as to see further research opportunities. The method used in this research is descriptive bibliometric analysis. There are 500 articles from the search results through Publish or Perish indexed by Google Scholar in 2000-2020 which are then stored in RIS format and processed through VOSviewer. The results of the co-authorship analysis show that Mikalef, P., Barber, B.M., and Grili, L. have the highest publication rate on this topic, both producing 5 documents. In addition, this analysis also shows a relationship that is divided into 3 clusters. While the results of co-occurrence analysis show that there are 8 clusters based on terms that become keywords in the article. Based on the results of bibliometric analysis, the topic of investment and confirmation bias has the brightest color than other keywords. This indicates that the topic has been widely used. Then based on overlay visualization on co-occurrence, the topic of investment and confirmation bias has a blue color. This indicates that research on these topics was widely conducted from 2000 to 2010. The keywords investment and confirmation bias have the brightest color than other keywords. This shows that many of the 500 articles analyzed through VosViewer have used these keywords.
Linking Reinforcement Strategies to Employee Performance: Evidence from an Indonesian HRM Case Study Nadaruddin, Nadaruddin; Iriani, Nisma; Arjang, Arjang
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6051

Abstract

This study investigates the influence of incentive, reward, and punishment mechanisms on employee performance within the context of PT. Ecotropika Multikonsultan, a leading environmental consultancy firm in Indonesia. Drawing on reinforcement theory and strategic human resource management frameworks, the research aims to evaluate the effectiveness of both positive and corrective motivational tools in enhancing workplace outcomes. The study employs a quantitative survey approach, utilizing structured questionnaires distributed to 64 employees, followed by multiple linear regression analysis to assess variable influence. The findings indicate that all three factors—rewards, incentives, and punishment—have a significant and positive impact on employee performance, with reward exerting the strongest influence. These results underscore the importance of integrating both motivational and disciplinary strategies within HRM to drive performance. The study contributes to the literature by offering empirical insights into the nuanced application of behavioral reinforcement in a real-world organizational setting. While the scope is limited to a single institution, the implications are broadly relevant for organizations aiming to foster performance-driven cultures. This research provides actionable guidance for HR professionals and organizational leaders on how to optimize workforce potential through strategically designed incentive and control systems.
Determining Factors for the Success of Halal Certification in Sidrap Regency Herman, Bahtiar; Thahir, Inna Mutmainna Cahyani; Irnandi, Erwin; Hermansyah, Fakhrul Indra; Ulumuddin, Ihya'; Aksah, Naufal Muhammad
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6303

Abstract

This study aims to examine the influence of halal information, promotion, and brand image on consumer purchase intention toward halal products, with perceived value as a moderating variable. Employing a quantitative research design with a sample of 377 respondents in Indonesia, data were collected using a structured questionnaire and analyzed through Structural Equation Modeling (SEM-PLS). The findings demonstrate that halal information, promotional efforts, and brand image significantly influence consumer purchase intentions. Furthermore, perceived value strengthens the relationships between these factors and consumer trust, ultimately impacting purchase decisions. The originality of this study lies in its comprehensive integration of key variables—halal information, promotion, brand image, and perceived value—into a unified model that enhances understanding of consumer behavior in the halal market. From a practical perspective, this study highlights the strategic importance for halal product marketers to deliver transparent halal information, adopt value-driven promotional strategies, and build a trustworthy brand image to appeal to increasingly discerning consumers. Socially, the study contributes to promoting ethical consumption aligned with Islamic values. While the results are promising, future research could expand the geographical scope or include comparative analysis across different demographic segments to generalize findings further.
The Effect of Minimum Wage on Unemployment in North Kalimantan Kurniawan; Rahmat; Bijumes, Lio; Asid, Rozilee; Angreyani, Mince; Guterres, Vincente Manuel Luis
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6147

Abstract

The annual minimum wage changes cause shifts in the labor market equilibrium. In a competitive labor market, the demand and supply of minimum wages result in a new minimum wage each year. There is no clear evidence regarding the impact of the minimum wage on unemployment. The purpose of this study is to provide evidence on the impact of the minimum wage on unemployment in North Kalimantan. This evidence offers insights for policymakers in setting the minimum wage. This study was conducted using an ordinary least squares (OLS) approach. This study used aggregate data from five sample districts/cities in North Kalimantan province for the period 2017–2024. This study provides strong evidence that the minimum wage has a positive but insignificant effect on unemployment in North Kalimantan. This finding highlights the need for appropriate minimum wage determination, taking into account the efficiency wage theory, which encourages workers to accept better wages. The implication of this study is that annual minimum wage increases do not significantly reduce labor demand and increase unemployment in North Kalimantan.

Page 13 of 27 | Total Record : 267

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