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INDONESIA
Jurnal Dinamika Ekonomi dan Bisnis
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : 16938275     EISSN : 25485644     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Ekonomi dan Bisnis diterbitkan oleh Fakultas Ekonomi dan Bisnis UNISNU Jepara menyajikan artikel ilmiah di Bidang Ekonomi dan Bisnis baik umum maupun syariah.
Arjuna Subject : -
Articles 282 Documents
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Pengenaan PPN, PPnBM, dan PKB Progresif Terhadap Minat Beli Mobil di Palembang Evisesti, Ulya; Desitama Anggraini, Leriza; Meisari, Vhika
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7880

Abstract

Taxes are mandatory contributions levied by the government from the public and used for public purposes to promote societal welfare. This study aims to analyze the influence of Value-Added Tax (VAT), Sales Tax on Luxury Goods (STLG), and Motor Vehicle Tax (MVT) with progressive rates on the purchase interest of four-wheeled vehicles in Palembang City, specifically at SAMSAT Talang Kelapa in 2023. This research uses a quantitative method with primary data obtained through literature review, observation, interviews, and the distribution of questionnaires to 100 respondents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the imposition of VAT, STLG, and MVT with progressive rates has a positive influence on the purchase interest of four-wheeled vehicles. Although high tax rates may reduce the purchasing power of some individuals, others continue to make purchases due to lifestyle and social status factors. The increase in progressive rates implemented in Palembang City also impacts the number of vehicle ownership and local tax revenue. Furthermore, the implementation of this tax policy is expected to help control the number of motor vehicles, aligning with the Sustainable Development Goals (SDGs) related to sustainable cities and communities. This study contributes to the government in designing more effective tax policies and to the public in understanding the impact of progressive taxes on vehicle purchase decisions. The findings are also expected to serve as a reference for further studies on taxation and its impact on regional economies
Pengaruh Etika Bisnis dan Moderasi Beragama Terhadap Peningkatan Perekonomian UMKM di Kota Mataram Bayu Wijaya, I Gede
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.4465

Abstract

Business actors are required to maintain a positive image in their operations. By doing so, they can outperform competitors and ensure their business continues to run smoothly. Facing intense competition, it is undeniable that some business actors may engage in less positive practices. Business ethics are essential to create a healthy competitive climate. With business ethics, business actors can engage in good practices and avoid unethical behavior, allowing them to compete fairly. The purpose of this study is to determine the extent of the influence of business ethics variables on improving the economy of MSMEs in Mataram. The research method used is quantitative, with the assistance of SPSS calculations, and data was collected from questionnaires distributed to 84 respondents as samples. The conclusion of the study indicates that the business ethics variable has a significant influence on the improvement of the MSME economy. The limitations of this study are due to available resources, so the research was conducted only on MSME actors in Mataram
Disiplin Kerja Dan Kompensasi Terhadap Produktivitas Kerja Karyawan Serta Motivasi Sebagai Variabel Moderasi Pada PT. Ilham Jaya Lestari Palembang Marizka, Hany; Lazuarni, Shafiera; Veronica, Meilin
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7881

Abstract

This study aims to analyze the influence of work discipline and compensation on employee productivity with motivation as a moderating variable at PT. Ilham Jaya Lestari. The research method used is quantitative with a survey approach through the distribution of questionnaires to 112 respondents. Data analysis techniques include multiple linear regression and Moderated Regression Analysis (MRA) to test the moderation effect. The results show that work discipline and compensation have a positive and significant influence on employee productivity. Additionally, motivation is proven to strengthen the relationship between work discipline and compensation on productivity. This indicates that increasing motivation can enhance the effectiveness of work discipline and compensation in driving employee productivity. The implications of this study suggest that the company needs to improve work discipline through stricter policies and a fairer, performance-based compensation system. Furthermore, the company is advised to strengthen employee motivation through incentives and creating a more conducive work environment. This study contributes to Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth. By understanding the factors that influence employee productivity, the findings help the company design fairer and performance-based policies regarding compensation and work discipline. Additionally, increasing employee motivation can support the creation of a healthier, more productive, and sustainable work environment, aligning with SDG 8's goal of improving labor productivity and employee well-being
Exploring the Implementation of Carbon Tax Policy within the Framework of Sustainable Finance: Stakeholders' Perspectives Zenever, Sisilia; Arifin, Firmansyah; Mikial, Msy; Hariyanto, Rudy
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7467

Abstract

This study aims to understand the impact of Carbon Tax policy implementation on sustainable finance from a Stakeholder Perspective. The research employs a qualitative approach, using in-depth interviews and focus groups to gather insights from a diverse group of stakeholders, including government officials, corporate leaders, investors, and the general public. This study uncovers a range of perspectives on the effectiveness and challenges of carbon tax implementation on sustainable finance. Key factors influencing successful implementation include regulatory framework, stakeholder engagement, and market readiness. This study is limited by its qualitative approach, which may not capture the full range of perspectives across regions or sectors. This study contributes to the discourse on environmental policy and sustainable finance by providing insights into the practical challenges and opportunities in integrating carbon tax policy with sustainable finance. It offers valuable guidance for policymakers, industry leaders, and researchers in the field. The novelty of this study lies in its focus on the intersection of carbon tax policy and sustainable finance, offering a detailed exploration of stakeholder perspectives and highlighting practical implications for aligning environmental policy with financial sustainability goals.
Complexities and Challenges in the Implementation of Green Accounting Rao Badia, Venkat; Suryanarayana, A.; Ravi, Aluvala
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7884

Abstract

The heightened urgency around environmental protection and climate action has thrust the issue of corporate sustainability into the global spotlight. Shareholders, regulators, consumers, and other stakeholders are increasingly demanding that businesses take concrete steps to measure, manage, and mitigate their environmental impacts. “Green Accounting” has emerged as a powerful tool to help organizations meet these expectations and demonstrate their commitment to sustainability. It is also known as environmental accounting or ecological accounting and acts as a critical tool for organizations to measure, record, and report their environmental impacts and sustainability efforts. As the global community becomes increasingly aware of the pressing need to address climate change and environmental degradation, there is a growing emphasis on corporate accountability and transparency when it comes to environmental performance. Green Accounting provides a structured framework for companies to track and communicate their use of natural resources, greenhouse gas emissions, waste generation, and other environmentally-relevant metrics. It refers to the systematic identification, collection, analysis, and communication of information about a company's interactions with the natural environment. This includes tracking the consumption of natural resources, emissions of pollutants and greenhouse gases, waste generation, and other environmentally-relevant metrics. The ultimate goal is to provide decision-makers - both internal and external to the organization - with accurate, comprehensive data to inform strategic planning, investment decisions, and public reporting. This Conceptual Paper makes an attempt to outline the importance of Green Accounting and explore the growing adoption and implications of this practice for organizations operating in the international business landscape.  This exploration of the challenges, research gaps, and future directions seeks to provide a deeper understanding of how organizations can effectively incorporate environmental considerations into their financial frameworks, fostering long-term sustainability and corporate responsibility.
Pengaruh Human Resources, Work Motivation, dan Job Satisfaction Terhadap Kinerja Pegawai (Studi Kasus PT. BPRS Mitra Mentari Sejahtera) Ervianti, Vika; Riawan, Riawan
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7758

Abstract

PT. BPRS Mitra Mentari Sejahtera, as a sharia financial institution, faces various challenges in improving service quality, competitiveness, and productivity. Some of the main obstacles include a lack of work motivation, dissatisfaction with the work environment, and a gap between employee skills and job demands. Therefore, this study aims to analyze the influence of human resource quality, work motivation, and job satisfaction on employee performance. Using a quantitative approach and purposive sampling method, this study involved 58 respondents from PT. BPRS Mitra Mentari Sejahtera Ponorogo. The results show that human resource quality significantly influences work motivation, which ultimately enhances job satisfaction and employee performance. Additionally, work motivation has a direct positive impact on both job satisfaction and employee performance. As a managerial implication, the company is advised to strengthen employee collaboration through team programs that promote effective communication and build trust. For future research, it is recommended to explore other factors that may influence employee motivation and performance, such as organizational culture, leadership style, and economic conditions.
Green Innovation and CSR Index analysis on Firm Value with Financial Performance Variable as Mediating Variable in Manufacturing Companies Puji Estuti, Eni; Nafiar, Zumrotun; Sundari, Pipit
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7853

Abstract

Firm value is a primary determinant for potential investors as it reflects the company's condition. It is crucial for investors to focus on firm value because it is their main objective to invest in profitable companies. This study uses a quantitative method with Partial Least Squares (PLS) analysis. The results show that the CSR Index has a positive and significant influence on firm value, while green innovation does not affect firm value. Return on Asset (ROA) is able to mediate the influence of the CSR Index on firm value. However, ROA is unable to mediate the influence of green innovation on firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period.
Memorable Tourism Experience and Service Quality on Revisit Intention with Customer Satisfaction as Mediating Variable (Study at Saloka Theme Park, Semarang Regency, Central Java) Iqbal Ramdhani, Muhammad; Pranaditya, Ari; Shabibah, Khansa
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 2 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i2.8703

Abstract

This study aims to investigate the mediating role of customer satisfaction in the relationship between memorable tourism experience (MTE) and service quality on visitors’ revisit intention at Saloka Park, a thematic recreational park located in Semarang Regency, Central Java. This research is expected to explore the relationships among several influencing factors and emphasize the importance of creating memorable tourism experiences as well as maintaining service quality to enhance customer satisfaction, which subsequently drives the intention to revisit Saloka Park. Using a quantitative approach and survey method, data were collected from Saloka Park visitors and analyzed using path analysis techniques. The findings revealed that both memorable tourism experience (MTE) and service quality exert a positive and statistically significant impact on customer satisfaction. Furthermore, customer satisfaction was proven to mediate the relationship between MTE and service quality on revisit intention. These findings highlight the critical role of delivering memorable tourism experiences and maintaining high service quality in enhancing customer satisfaction, which subsequently promotes revisit intentions. The practical implication of this study is that recreational park managers can focus on improving visitor experiences and service quality as key factors to retain and enhance visitor loyalty
Does Reference Group Moderate the Relationship between Behavioral Bias and Investment Decisions? Rosa Dwiparameswari, Almanda; Siswanto, Ely
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 2 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i2.7980

Abstract

In the process of making investment decisions, investors are required to consider several factors in order to avoid loss. The irrational decisions often made by investors have been associated with the influence of some psychological and emotional factors. Therefore, this research aimed to analyze the influence of overconfidence and loss aversion on investment decisions as well as the moderating effect of reference groups. The sample was 102 State University students in Malang City, Indonesia, and data obtained were analyzed using the Partial Least Square method. The results showed that overconfidence and loss aversion had a negative and significant influence on investment decisions. Moreover, the reference group moderated the influence of overconfidence and loss aversion bias on investment decisions. Young investors tend to have behavioral biases when investing, and these biases are exacerbated when they join a community. Early investment education is needed for young investors to improve investment literacy and improve their investment decision-making
Peran Kepuasan Kerja dalam Memediasi Hubungan antara Lingkungan Kerja dan Kompensasi terhadap Produktivitas Riyadi, Sugeng; Indah Sari, Yuli; Hapsari, Vinandri; Teruna Bakti, Ilham
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 2 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i2.8795

Abstract

This study aims to analyze the influence of work environment and compensation on employee productivity, with job satisfaction serving as a mediating variable among employees of Hari Hari Supermarket, Fatmawati branch. The research adopts a descriptive quantitative approach involving a sample of 100 employees. Data were collected through structured questionnaires and analyzed using the Smart Partial Least Squares (Smart PLS) method. The findings reveal that the work environment has a positive and significant effect on job satisfaction. Similarly, compensation exerts a positive and significant influence on job satisfaction. The results also indicate that the work environment has a positive impact on productivity, while compensation positively and significantly affects productivity as well. Furthermore, job satisfaction is found to have a positive and significant effect on employee productivity. The mediation analysis demonstrates that job satisfaction mediates the relationship between the work environment and productivity, as well as between compensation and productivity. These findings highlight that a conducive work environment and fair compensation system are essential to enhancing job satisfaction and, consequently, improving productivity among retail employees. The study contributes to human resource management literature by emphasizing the strategic role of job satisfaction as a key mediating factor linking workplace conditions and compensation to productivity outcomes. It also provides practical insights for retail managers to design effective human resource policies that foster employee engagement, satisfaction, and long-term performance

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