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EKONOMIS : Journal of Economics and Business
Published by Universitas Batanghari Jambi
ISSN : 25978829     EISSN : 25978829     DOI : 10.33087/ekonomis
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini diterbitkan sebanyak dua kali dalam setahun yaitu pada bulan Maret dan September.
Arjuna Subject : -
Articles 1,033 Documents
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Analisis Proses dan Hasil Audit Penghitungan Kerugian Keuangan Negara Kasus Korupsi Importasi Gula pada Kementerian Perdagangan Tahun 2015-2016 Hamdani, Hamdani; Oktafiani, Salsabilla
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2832

Abstract

This study aims to analyze the process and results of the state financial loss audit (PKKN) in the case of alleged corruption in sugar imports at the Ministry of Trade in 2015-2016. This study uses a qualitative approach. The research data was obtained from secondary data in the form of audit reports from the Supreme Audit Agency (BPK) and the Financial and Development Supervisory Agency (BPKP), indictments, and relevant court decisions. Data analysis was conducted using inductive and deductive techniques. The results of the study indicate that the PKKN audit by BPKP in the case of alleged corruption in sugar imports did not fully meet investigative audit standards in terms of inter-agency coordination, independence, objectivity, and professional accuracy. The determination of the amount of state financial losses also did not meet the criteria of actual and definite losses and was not supported by a strong methodological and juridical basis.
Early Adopters of Climate-Related Disclosures: Evidence From Indonesia Devina, Patricia; Hudaya, Muhammad; Nor, Wahyudin; Hayat, Atma
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2197

Abstract

The purpose of this study is to analyze environmental performance, environmental costs, and profitability in influencing firm value using greenhouse gas emission disclosure as a moderating variable. Data were collected from energy sector companies listed on the Indonesia Stock Exchange for the period 2016–2020. The results of this study indicate that many companies still have not disclosed their environmental performance management practices. This study provides a new perspective on corporate efforts to protect the environment by considering every aspect and policy, which benefits not only the environment and society in general but also the company itself.
Analisis Pengaruh Religiusitas, Pengetahuan Halal, Norma Subjektif, dan Online Customer Review terhadap Niat Beli Makanan Jepang pada Konsumen Muslim di Purwokerto Rosita, Ai Sinta; Rahayu, Tri Septin Muji; Suyoto, Suyoto; Haryanto, Totok
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2764

Abstract

This study aims to analyze the influence of religiosity, halal knowledge, subjective norms, and online customer reviews on the purchase intention of Japanese food among Muslim consumers in Purwokerto. The study used a quantitative approach with a survey method of 160 respondents selected through purposive sampling. The research instrument was a 5-point Likert-scale questionnaire, and the data were analyzed using multiple linear regression. The results showed that the variables of religiosity, halal knowledge, subjective norms, and online customer reviews had a positive and significant influence on the purchase intention of Japanese food among Muslim consumers in Purwokerto.
Efektivitas Pajak Hotel dan Kontribusinya terhadap Pendapatan Asli Daerah di Yogyakarta Tahun 2018-2023 Wahadah, Tri Nur; Kurnianingsih, Retno
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2163

Abstract

This study aims to analyze how the effectiveness and contribution of hotel tax to local revenue in Yogyakarta in 2018-2023. Using quantitative methods. Source of data from the Regional Financial and Asset Management Agency (BPKAD) of Yogyakarta city from 2018-2023 which is secondary data. Sampling technique with cluster sampling. The results of this study, the effectiveness of hotel tax for the period 2018-2023 is classified as very effective. However, hotel taxes that contribute to Local Revenue in 2018, 2019, 2022, and 2023 are classified as very good with achievements of more than 20%. Meanwhile, in 2020 it is classified as quite good, namely 13.90% and in 2021 it is 11.63% which is classified as moderate. Therefore, it is recommended that future researchers expand the research object and use other sampling techniques.
Peran Manajemen SDM Aparatur dalam Meningkatkan Kesejahteraan Rakyat: Analisis Indeks Kesejahteraan Rakyat Kota Kediri Ardana, Mohammad Robi; Kurniawati, Endah
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2735

Abstract

This study aims to analyze the role of human resource management of civil servants in improving public welfare using data from the People's Welfare Indicator of Kediri City for the 2022–2024 period. The research data was obtained from the official publication of the Central Statistics Agency and analyzed using a quantitative descriptive method through a trend approach. The main indicators analyzed include school participation, Social Security Administering Body membership for Contribution Assistance Recipients (PBI), Labor Force Participation Rate, and Poverty Rate. The results of the study show a positive trend in almost all indicators. These results indicate that the role of civil servants in education, health, employment, and economic empowerment services has a significant contribution to improving public welfare.
Pengaruh Transparansi dan Akuntabilitas terhadap Kinerja Pengelola Zakat dengan Jenis Lembaga Sebagai Moderasi Safitri, Denta; Erdiansah, Alim; Novia, Aidil; Hulwati, Hulwati
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2585

Abstract

The purpose of this study was to examine how transparency and accountability affect the performance of zakat managers with the type of institution as a moderating variable. The population in this study were muzaki at Baznas Padang City and Lazismu Padang City. The sample size used Hair's formula which resulted in a sample size of 200. The sampling technique used purposive sampling and the analysis technique used SEM (Structural Equation Model) with Smart-PLS. The results of this study indicate that there is one direct effect test whose results are positive and significant, namely: Transparency has a positive and significant effect on Zakat Management Performance, while Accountability has a positive but insignificant effect on Zakat Management Performance. The results of the influence test with moderating variables show that the Type of Institution strengthens the relationship between Transparency and Zakat Management Performance but is not significant.
Pengaruh Sistem Pengendalian Manajemen, Sistem Informasi Akuntansi dan Gaya Kepemimpinan Terhadap Kinerja Manajerial (Studi Kasus pada Dinas Sosial Kota Jambi) P. F, Yaasmiinah Febriani; Herawaty, Netty; Z, Rico Wijaya
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2769

Abstract

This study aims to analyze the influence of management control systems, accounting information systems, and leadership styles simultaneously and partially on managerial performance at the Social Services Department in Jambi City using a quantitative approach. Data collection techniques were conducted using questionnaires distributed to respondents, and then analyzed using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method to test the relationship between variables. The results of the study indicate that simultaneously there is a positive and significant influence between the variables of management control systems, accounting information systems, and leadership styles on managerial performance. However, partially only the accounting information system variable has no significant effect on managerial performance at the Social Services Department in Jambi City.
Implementasi Tata Kelola Aset Daerah Berbasis Akuntansi Pemerintahan: Evaluasi Kinerja dan Transparansi di Dinas Pemuda dan Olahraga Provinsi Maluku Arifah, Siti; Sososutiksno, Christina; Hariyanti, Dwi
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2757

Abstract

This study evaluates the implementation of SAP-based governmental accounting standards (Standar Akuntansi Pemerintahan/SAP) in asset governance at the Maluku Province Youth and Sports Office by integrating five pillars: SAP as the grammar of accountability, Public Asset Management/Value for Money (PAM/VfM) as the performance logic, good governance principles, Sistem Informasi Manajemen Daerah–Barang Milik Daerah (SIMDA-BMD) as the single source of truth, and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework. The results show that the basic elements of SAP have been implemented, but document non-uniformity, late cut-offs, and delayed register updates create recurring reconciliation gaps and reduce the Asset Data Quality Score (ADQS). Portfolio indicators utilization rate (UR), maintenance backlog ratio (MBR), condition index (CI), and lifecycle cost (LCC) are not yet active, so that accounting information does not flow into planning and budgeting. Gaps in the implementation of SIMDA-BMD strengthen ex post transparency, while weaknesses in risk assessment and monitoring reduce auditability.
Analisis 7P Terhadap Pemakaian Ulang yang Diintervensi oleh Kepuasan Pelanggan pada Layanan Gojek dan Grab Motor Nabila, Sabrina Salma; Waluyo, Minto
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2331

Abstract

This study aims to analyze the influence of 7P on reuse intervened by customer satisfaction on Gojek and Grab Motor services. The data collection technique was through a questionnaire that showed there were 110 respondents each of Gojek and Grab service users spread throughout Indonesia. The collected data were then analyzed using Structural Equation Modeling (SEM). The results of the study revealed that product on Gojek has a positive and significant effect on customer satisfaction, while on Grab it has a positive but insignificant effect. Price on Gojek has a negative and insignificant effect, while on Grab it has a positive but also insignificant effect. Place, people, and physical evidence on Gab and Gojek have a positive but insignificant effect on customer satisfaction. Customer satisfaction intervention shows that only product on Gojek is significant in influencing reuse, while other variables such as price, place, people, and physical evidence on Gojek and Grab are insignificant. Promotion and process variables were not analyzed further, because they were excluded due to multicollinearity. Customer satisfaction has a positive and significant effect on reuse on Gojek and Grab services. Thus, although most of the 7P elements are insignificant, customer satisfaction remains an important factor in increasing reuse.
Pengaruh Knowledge Sharing, Human Relation, dan Self Efficacy terhadap Kinerja Pegawai (Studi Kasus pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Jawa Timur) Ambariya, Umi Nafakhatu; Sumartik, Sumartik; Kusuma, Kumara Adji
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2752

Abstract

The purpose of this study is to analyze the influence of knowledge sharing, human relations, and self-efficacy on the performance of BPKP East Java Representative employees. This type of research uses a quantitative approach with a survey method using a questionnaire to collect data. The sampling technique in this study used a total sampling of 190 employees. Multiple linear regression analysis includes classical assumption tests, validity tests, reliability tests, t-tests, F-tests and determinant coefficients. The results of this study reveal that simultaneously and partially there is a positive and significant influence between the variables of knowledge sharing, human relations, and self-efficacy on employee performance at the BPKP East Java Representative Office.

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