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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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Optimalisasi Kualitas Penyelenggaraan Pelayanan Publik pada Mal Pelayanan Publik Kota Cimahi: Analisis Servqual dan Soar Yuskan, Muhamad Waris
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.v10i1.2846

Abstract

This study aims to analyze public service quality through the ServQual framework, identify strategic factors through SOAR analysis, and formulate evidence-based optimization strategies. Using a qualitative descriptive method with a single case study design, data were collected through in-depth interviews, FGDs, observations, and document analysis involving 19 purposively selected informants. ServQual analysis reveals an overall gap of -1.09 (E=4.46; P=3.37), with Tangibles as the most critical dimension (-1.67) due to IT system downtime occurring 3–5 times monthly and queue formation phenomena beginning at 03:00–04:00 AM. SOAR analysis identifies strengths based on modern infrastructure and positive track records, opportunities from the national GovTech agenda, collective aspirations toward zero-hassle MPP, and eight measurable target results. The synthesis of both analyses produced 10 strategy clusters across three implementation phases. This research proposes ServQual-SOAR integration as an original analytical framework for MPP optimization that can be adopted nationally.
Penilaian Perilaku Budaya Keselamatan Dan Kesehatan Pekerja Menggunakan Model Antecedents Behavior Consequence (ABC) Pada Pekerja Produksi Hose Divisi Mandrel Noviany, Irmadewi; Suryadi, Akmal
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.v10i1.2189

Abstract

The goal of occupational safety is to protect employees and others from potentially hazardous situations involving machinery, equipment, materials, and energy. Workplace accidents can be reduced and prevented by improving safe behavior using a behavioral approach. The ABC model stands for Antecedents-Behavior-Consequences. The validity test results table shows that 8 variables—safe behavior, PPE availability, knowledge, OHS communication media, coworkers, rewards, punishments, and physical injuries—are considered valid. This study found that 80 percent of occupational safety and health culture values are reflected in safe behavior, and 20 percent are reflected in unsafe behavior. Unsafe behaviors committed by mandrel workers, such as not wearing gloves during the striping process or not wearing a helmet while working, are violations of these values. Changes in critical behavior among workers in the Mandrel Division are due to consequences that can increase or decrease the emergence of critical behavior. One such consequence is the provision of awards or incentives to employees or teams that demonstrate high compliance with OHS practices.
Agresivitas Pajak di Sektor Tambang: Analisis Komparatif Indonesia - Australia Annisa, Siti; Larasati, Anissa Yuniar
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.v10i1.2620

Abstract

This study aims to analyze the effect of profitability, liquidity, and company size on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. The method used is a quantitative approach with multiple linear regression analysis techniques, based on 40 observational data from eight companies selected through purposive sampling. The results of the study indicate that simultaneously, the variables of profitability, company size and liquidity have a significant influence on tax aggressiveness, but partially only the liquidity variable has no influence on tax aggressiveness, while the variable of company size has a significant positive influence inversely proportional to profitability which has a significant negative influence on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. These findings indicate that the internal financial characteristics of companies have an important role in shaping tax planning strategies, especially in strategic sectors such as mining.
Hubungan Work Inovation dengan Kontribusi Kinerja Karyawan Terhadap Apresiasi Kinerja pada Karyawan PT. PLN Persero ULP Sukaraja Riandy, Muhammad Rizky; Z, Faizal Mulia; Saori, Sopyan
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.v10i1.2282

Abstract

This study highlights that employee performance appreciation is a fundamental aspect that supports overall company performance. Therefore, employees must be aware of their responsibilities and the tasks assigned to them in order to contribute effectively to organizational outcomes. The purpose of this study is to examine whether work creativity and performance contribution influence employee performance appreciation. The research method used is a quantitative approach with a causal descriptive method. Data were collected through interviews and the distribution of questionnaires as research instruments. The sampling technique used was saturated sampling involving 46 employees of PLN Sukaraja as respondents, using an interval measurement scale. The collected data were then analyzed through several tests, including validity and reliability tests, followed by classical assumption tests. Furthermore, the data were analyzed using SPSS 25 software to test the research hypotheses. The results of the study indicate that work innovation has a positive and significant effect on employee performance appreciation, while performance contribution does not have a significant effect on employee performance appreciation.
Pengaruh Risk Profile dan Net Interest Margin terhadap Kinerja Keuangan Perbankan Konvensional Indriyani, Maylani Putri; Siregar, Ifan Wicaksana
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.v10i1.2676

Abstract

This study aims to analyze the effect of risk profile and net interest margin on financial performance in conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Risk profile in this study is proxied by the loan to deposit ratio (LDR), while financial performance is proxied by return on assets (RoA). The method used is a quantitative approach with multiple linear regression analysis techniques. Data collection was carried out using the documentation method on annual financial reports of 135 observations. The regression results show that simultaneously there is a significant influence between the risk profile and net interest margin variables on financial performance, but partially, the risk profile variable has a negative and insignificant effect, while the net interest margin variable has a positive and significant effect on financial performance in conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023.
Tata Kelola dalam Penyediaan Air Bersih sebagai Layanan Publik (Studi Kasus Peran Pemerintah Kota Bekasi dan Perumda Tirta Patriot) Fahmi, Abdi Dzul
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.v10i1.2848

Abstract

This study examines governance trap in clean water provision as a public service in Bekasi City — a metropolitan city of 2.89 million inhabitants achieving only 64.5% piped water coverage in 2024, far below the national Minimum Service Standard (SPM) of 90%. Using a qualitative case study approach with 12 key informants (928 minutes of interviews), field observations, and document analysis during March–May 2025, this study integrates four theoretical frameworks: New Public Service, Good Governance, Institutional Coordination, and Principal-Agent Theory. Key findings reveal: (1) service failure is multidimensional with governance deficits across all four dimensions simultaneously; (2) cumulative investment gap of IDR 878 billion over five years (88.4% of actual needs); (3) the Coordination Team mandated by West Java Governor Regulation No. 38/2020 remains unformed, creating a coordination vacuum; (4) tariff IDR 4,850/m³ below production cost IDR 5,920/m³ generating IDR 48.3 billion cumulative deficit. This research contributes three conceptual innovations: the governance trap concept as a novel diagnostic framework, a proposition on principal-agent relationship quality as the critical determinant of local government enterprise performance, and a proposition on BUMD as a bridge organization in collaborative governance. A four-pillar optimization strategy targeting 90% SPM by 2034 is proposed.
Perencanaan Pembangunan Berdasarkan Transformasi Pembangunan Ekonomi Sektoral: Studi Kasus Kabupaten Karanganyar Provinsi Jawa Tengah Simangunsong, Hizkia Setya; Suryanto, Suryanto; Gravitiani, Evi
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.v10i1.2689

Abstract

This study analyzes the transformation of sectoral economic development in Karanganyar Regency, Central Java Province, with a focus on identifying leading sectors and formulating strategies for sustainable and inclusive development planning. The research employs a combination of descriptive and quantitative analysis using the Klassen Typology approach to classify sectors based on their contribution to regional GDP and growth rate. The results show that the Advanced and Rapidly Growing Sectors include Manufacturing and Accommodation and Food Service Activities; the Rapidly Growing Sectors include Construction; Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles; Business Services; and Other Services. The Advanced but Depressed Sectors comprise Electricity and Gas Supply; Water Supply, Waste Management, and Recycling; Financial and Insurance Activities; and Real Estate. Meanwhile, the Relatively Underdeveloped Sectors include Agriculture, Forestry, and Fisheries; Mining and Quarrying; Transportation and Warehousing; Information and Communication; Public Administration, Defense, and Mandatory Social Security; Education; and Health and Social Work Activities. The policy implications include: (1) optimizing industrial and tourism sectors as key drivers of economic growth, (2) revitalizing agriculture through technology adoption, and (3) strengthening modern service sectors such as information and communication as well as finance. This study provides specific recommendations for aligning the Regional Medium-Term Development Plan (RPJMD) to promote inclusive and sustainable economic transformation in Karanganyar Regency
Profitabilitas, Leverage, dan Slack Resources terhadap Corporate Social Responsibility (CSR) Perusahaan Energi Terdaftar di Bursa Efek Indonesia periode 2019–2023 Fayza, Annisa Naura; Hartikayanti, HN
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.v10i1.2626

Abstract

This study aims to analyze the effect of profitability, leverage, and slack resources on Corporate Social Responsibility Disclosure (CSRD) in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This study uses a quantitative approach with a causality design and identification of associative problems. The sampling technique uses purposive sampling based on the criteria of companies that have consistently published sustainability reports for 5 years. The analysis technique used is multiple linear regression with classical assumption tests including normality, multicollinearity, and autocorrelation tests. The results show that simultaneously the variables of profitability, leverage, and slack resources influence Corporate Social Responsibility Disclosure (CSRD), but partially only slack resources have a significant effect on the level of CSRD disclosure, while the variables of profitability and leverage do not show a significant effect on CSRD disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. These findings confirm that the flexibility of a company's internal liquidity plays an important role in encouraging social disclosure and sustainability reporting.
Pengaruh Entrepreneur Knowledge dan Perceived Social Norms Terhadap Entrepreneur Intention Mahasiswa Putra, Uuy Subyana Suparji; Komariyah, Kokom; Saori, Sopyan
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.v10i1.2283

Abstract

This study aims to analyze the influence of entrepreneur knowledge and perceived social norms on entrepreneur intention among final-year students of the Faculty of Social Sciences at Universitas Muhammadiyah Sukabumi. This research employs a quantitative approach using descriptive and associative methods. Data were collected through questionnaires and interviews with respondents, and the sampling technique used was probability sampling with a total of 125 final-year students as the sample. The collected data were analyzed through several stages including instrument testing, classical assumption testing, and multiple linear regression analysis using SPSS software to test the research hypotheses. The results indicate that entrepreneur knowledge has a positive and significant effect on entrepreneur intention, suggesting that higher levels of entrepreneurial knowledge among students tend to increase their intention to engage in entrepreneurial activities. Furthermore, perceived social norms also have a positive and significant effect on entrepreneur intention, indicating that social support from family, peers, and the academic environment can encourage students to consider entrepreneurship as a future career option. Simultaneously, entrepreneur knowledge and perceived social norms significantly influence entrepreneur intention.
Pengaruh Firm Size dan Capital Structure terhadap Earning Quality: Studi pada Perusahaan Farmasi yang Terdaftar di BEI (2019–2023) Maulana, Rizky Akbar; Mulyandini, Vita Citra
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.v10i1.2683

Abstract

This study aims to examine the effect of firm size and capital structure on earnings quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This study uses a quantitative approach with a causal-comparative design. The sample was selected using a purposive sampling technique, and 10 companies with data spanning five years were obtained. Data were analyzed using multiple linear regression. The results show that simultaneously, firm size and capital structure variables do not significantly influence earnings quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This finding suggests that in the context of the pharmaceutical subsector, firm size and capital structure are not strong enough to explain variations in earnings quality, so exploration of other more relevant variables is needed.

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