cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Elisabeth Rotua Simamora
Contact Email
elisabethrotuas@usm.ac.id
Phone
+6282250009950
Journal Mail Official
jseb@usm.ac.id
Editorial Address
Gedung N Fakultas Ekonomi Universitas Semarang, Jl. Sukarno Hatta Semarang 50196
Location
Kota semarang,
Jawa tengah
INDONESIA
EBSJ
Published by Universitas Semarang
ISSN : 25806084     EISSN : 25808079     DOI : 10.26623/ebsj.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Business Solutions Journal is an International Scientific Journal, published by Fakultas Ekonomi Universitas Semarang (USM), Central Java, Indonesia. Economics and Business Solutions Journal is intended to the national and international scholarly community. The aim of this journal is to publish high-quality articles dedicated to all aspects of the lates outstanding developments in the field of economics and business. Articles published are the results of research, bringing the new sights (scope) on Economics, Management and Business, and Accounting. Meanwhile, submitted papers are evaluated by double blind peer review for contribution, originality and relevance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 121 Documents
 9   10   11   12   13 
Driving Sustainable Development Through MFCA and Green Accounting: The Role of Resource Efficiency Dewi Sartika; Monica Rahardian Ary Helmina; Wahyudin Nor
Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i1.11917

Abstract

This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development
Employee Performance Analysis: A Study At PT Panin Securities Semarang Lisa Andrawati; Sulistyorini Sulistyorini
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.11159

Abstract

This study aims to determine the effect of leadership style, organizational culture, and work motivation on the performance of Panin Securities employees. This type of research uses quantitative methods. The population determined in this study were employees at Panin Securities, totaling 35 people. In sampling, the technique used is to use saturated samples. Data was collected using questionnaires and then analyzed using multiple linear regression methods. The data was processed using SPSS (Statistical Program for Social Science) version 25 with a validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, regression analysis, hypothesis test, f test, and coefficient of determination. The results showed that leadership style has a significant positive effect on employee performance, organizational culture has a considerable positive impact on employee performance, and work motivation has a substantial positive effect on employee performance. Based on simultaneous tests, the variables of leadership style, organizational culture, and work motivation show working together influences overall employee performance. Companies must continuously evaluate and monitor to influence style leadership, culture, organization, and motivation. Work to performance employees. Through surveying employees, performance data analysis, and feedback sessions, the company can identify areas that need repair and implement appropriate corrective action
Generation Z Decision to Use E-Wallets and Its Drivers Mohamad Rifqy Roosdhani; Samsul Arifin; Nurul Komaryatin; Ali Ali; Nurul Huda; Muhammad Khoiruddin
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.11982

Abstract

The rapid growth of e-wallet technology is reshaping financial transaction behavior, particularly among Generation Z. However, many e-wallet providers struggle to ensure long-term adoption and continued use, due to limited comprehension of the cognitive and psychological factors that drive user decisions in this demographic. This study addressed the gap by empirically analyzing how perceived usefulness and user attitude determine the usage decision of e-wallet services among Generation Z, a technologically adept yet under-researched segment. This study's innovation is found in examining the indirect pathway of perceived usefulness influencing usage decisions through user attitude within a Generation Z context. Employing a quantitative approach, primary data were collected from 125 Generation Z e-wallet users using an online questionnaire.   The data was analysed using partial least squares structural equation modelling, or PLS-SEM.)  through SmartPLS 4.0, testing three key constructs: perceived usefulness, attitude toward use, and usage decision. The findings demonstrated that perceived usefulness had a significant positive effect on both user attitude (coefficient = 0.814, p < 0.05) and usage decision (coefficient = 0.351, p < 0.05). Furthermore, user attitude was found to be a strong predictor of usage decision (coefficient = 0.588, p < 0.05) and served as a significant mediator, with an indirect effect of perceived usefulness on usage decision (coefficient = 0.479, p < 0.05). 80.5% of the variation was explained by the model in usage decision, underscoring its high explanatory power. In conclusion, the study establishes that perceived usefulness is fundamental in shaping positive user attitudes and subsequent e-wallet adoption decisions among Generation Z, emphasizing the mediating role of attitude in the technology acceptance process. These insights inform both theoretical frameworks of technology acceptance and practical strategies for e-wallet providers to boost user engagement and retention.
An Empirical Review of Audit Delay : Firm Size as Moderating Variable Ardiani Ika Sulistyawati; Willyanto Kartiko Kusumo; Arief Himawan Dwi Nugroho; Hernandi Julius
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12048

Abstract

This study aims to investigate the influence of auditor quality and company profitability on audit delay, with company size serving as a moderating variable. A quantitative research approach is employed, utilizing audited financial report data from manufacturing firms listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sample is selected using a purposive sampling technique, comprising 127 companies over a three-year observation period, resulting in a total of 381 observations. The analysis is conducted using multiple regression and moderated regression analysis (MRA), processed with SPSS version 25. The findings reveal that auditor quality does not significantly affect audit delay, whereas profitability and company size exert a significant influence on audit delay. Furthermore, company size does not moderate the relationship between auditor quality and profitability on audit delay
The Impact of E-WOM, Celebrity Endorser, and Brand Image on Purchase Decisions: A Study of MS Glow Cosmetics in Indonesia Erwin Setiawan; Abdul Rauf; Doddy Adhimursandi
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12346

Abstract

This study investigates the influence of Electronic Word of Mouth (E-WOM), Celebrity Endorser, and Brand Image on the purchasing decisions of MS Glow cosmetics consumers in Samarinda, Indonesia. While these factors are recognized drivers of consumer behavior, their combined effect in the context of local beauty brands remains underexplored. Data were collected from 120 respondents via a questionnaire and analyzed using Partial Least Squares (PLS). The results demonstrate that all three variables: E-WOM, Celebrity Endorser, and Brand Image have a significant positive influence on purchase decisions. Notably, Brand Image emerged as the strongest predictor. The findings underscore the critical role of a coordinated marketing strategy that leverages credible peer reviews, strategic celebrity partnerships, and consistent brand-building to drive consumer action in the competitive cosmetics market
Does Profitability Moderate Firm Financial Performance towards Firm Value in the Food and Beverage-Based Sector? Adhi Widyakto; Ayu Nurafni Octavia; Susanto Susanto; Rifka Indi; Abdul Ghafar Ismail
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12476

Abstract

This study was conducted to determine how to increase company value based on Capital, Debt Policy, and Sales Growth with Profitability as a Moderating variable in Food and Beverage Companies listed on the IDX for the 2021-2023 period. The sampling method used is Purposive Sampling. The sample is 11 companies listed on the IDX. The data processing method used is the Quantitative Method with the help of Smart PLS software version 4.0. The results of this study indicate that the Current Ratio has a positive and significant effect on Price Book Value. Debt-to-Equity Ratio has a positive and significant effect on Price-to-Book Value. Sales Growth has a positive and significant effect on Price Book Value. Return on Assets can moderate the Current Ratio on Price Book Value. Return on Assets moderates the Debt to Equity Ratio on Price to Book Value. Return On Assets moderates Sales Growth on Price Book Value.
Governance and Sustainability: The Effects of Ownership, CEO Tenure, and Gender Diversity on CSR Disclosure Chika Adlina Azyyati; Monica Rahardian Ary Helmina; Muhammad Hudaya
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12773

Abstract

This study examines the influence of foreign ownership, CEO tenure, and ownership concentration on corporate social responsibility (CSR) disclosure, with board gender diversity as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a quantitative associative approach, data were collected from 47 purposively sampled companies. CSR disclosure was measured using the CSR Disclosure Index (CSRDI) based on the Global Reporting Initiative (GRI) Standards 2021, while ownership structure and managerial characteristics were measured through secondary data obtained from annual and sustainability reports. Data analysis employed Structural Equation Modeling (SEM) with WarpPLS 7.0 to test the research hypotheses. The results reveal that foreign ownership and ownership concentration have significant positive effects on CSR disclosure, whereas CEO tenure has a significant negative effect. Interestingly, board gender diversity does not significantly moderate the relationships between ownership structure, CEO tenure, and CSR disclosure. These findings contribute to the development of legitimacy theory and stakeholder theory by showing how ownership and leadership characteristics influence disclosure practices in emerging markets. Practically, the study provides implications for regulators and companies in Indonesia to strengthen sustainability governance, improve CSR reporting quality, and encourage meaningful board diversity
Audit Quality, Delay, SIZE, and ROA’s Impact on PBV in IDX FnB Dame Rosa Sianipar; Maybelline Tania; Fuji Astuty; Keumala Hayati
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12774

Abstract

This study investigates the influence of Audit Quality, Audit Delay, Firm Size (SIZE), and Return on Assets (ROA) on firm value, proxied by Price to Book Value (PBV), in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The research focuses on 25 companies, with data obtained from their published financial statements. The analytical method applied is multiple linear regression, supported by hypothesis testing through the F-test and t-test. Prior to the regression analysis, classical assumption tests were conducted to ensure the reliability and validity of the model. The empirical results reveal that Audit Quality, Firm Size, and ROA do not have a statistically significant effect on PBV. However, Audit Delay is found to exert a significant negative influence, suggesting that longer delays in audit completion reduce firm value as perceived by investors. When tested simultaneously, the four independent variables fail to show a significant predictive power in explaining PBV variations. This finding is further confirmed by the Adjusted R Square value of 0.037, indicating that only 3.7% of the variation in firm value can be explained by the studied variables, while the remaining 96.3% is likely influenced by other factors outside the scope of this model. Overall, the study concludes that among the examined determinants, only Audit Delay significantly affects firm value in IDX-listed food and beverage companies, while Audit Quality, Firm Size, and ROA do not exhibit notable contributions. The limited explanatory power of the model highlights the need for future research to incorporate additional financial and non-financial factors that may better capture the dynamics of firm value.
Determinats Disclousure Sustainability Development Goals (SDGs) In Asean Countries Wahyu Setyawan; Muhammad Riyadhi Saputra
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12777

Abstract

This study aims to analyze the impact of the implementation of the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) on the quality of Sustainable Development Goals (SDGs) disclosure in six ASEAN countries: Indonesia, Malaysia, Thailand, Singapore, Vietnam, and the Philippines. A quantitative approach was employed, utilizing secondary data from sustainability reports for 2022-2023, analyzed using panel data regression with a fixed effects model. The results indicate that both independent variables have a significant positive partial effect on SDGs disclosure. The SASB variable demonstrated a significant influence with an error rate of 14%, while the GRI variable was significant with a 3.7% error rate. These findings indicate that the adoption of specific sustainability reporting standards SASB with its focus on industry-specific material topics and GRI with its comprehensive framework effectively enhances corporate transparency and accountability in achieving sustainable development objectives. This research provides practical implications for policymakers and regulators in the ASEAN region to promote the harmonization and adoption of standardized reporting frameworks to improve the quality of SDGs disclosure, which can ultimately attract investment, create jobs, and improve societal welfare. The originality of the study lies in its application of the Sustainability Maturity Model theoretical framework and the use of panel data regression analysis to investigate the complex interactions between these variables within the ASEAN context.
Risk and Return Analysis of Bank Muamalat Indonesia Financing Using VaR and RAROC Methods Husna Rizky Tania Ulul; Abdul Manan
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12839

Abstract

This research aims to measure the potential risk and potential return as well as the application of the high risk high return principle of murabahah, mudharabah and musyarakah financing at Bank Muamalat Indonesia for the 2019-2023 period. The calculation technique uses the VaR and RAROC methods. The results of the analysis show that murabahah financing has the smallest potential risk and mudharabah financing has the greatest potential risk. This can be seen from the magnitude of the VaR (Mean) and VaR (Zero) values. Throughout the year period the VaR value always shows a negative value, which means it shows the potential return. In line with VaR calculations, positive RAROC method calculation results indicate potential returns that are adjusted to have potential profits due to income received being greater than the value of expected losses. Meanwhile, the application of high return, high risk is not in accordance with the potential risk and return as measured by the RAROC method. The RAROC value which indicates the largest return is in 2022, while the equivalent rate which indicates the smallest return (biggest risk) is in 2019.

Page 11 of 13 | Total Record : 121

 9   10   11   12   13 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal Vol. 8 No. 2 (2024): Economics and Business Solutions Journal Vol. 8 No. 1 (2024): Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal Vol. 7 No. 1 (2023): Economics and Business Solutions Journal Vol. 6 No. 2 (2022): Economics and Business Solutions Journal Vol. 6 No. 1 (2022): Economics and Business Solutions Journal Vol. 5 No. 2 (2021): Economics and Business Solutions Journal Vol. 5 No. 1 (2021): Economics and Business Solutions Journal Vol. 4 No. 2 (2020): Economics and Business Solutions Journal Vol. 4 No. 1 (2020): Economics and Business Solutions Journal Vol. 3 No. 2 (2019): Economics and Business Solutions Journal Vol. 3 No. 1 (2019): Economics and Business Solutions Journal Vol 2, No 2 (2018): VOLUME 2 ISSUE 2, 2018 Vol. 2 No. 2 (2018): Economics and Business Solutions Journal Vol. 2 No. 1 (2018): Economics and Business Solutions Journal Vol. 1 No. 2 (2017): Economics and Business Solutions Journal Vol. 1 No. 1 (2017): Economics and Business Solutions Journal More Issue