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INDONESIA
Majalah Ekonomi
Published by Universitas PGRI Adi Buana Surabaya
ISSN : -     EISSN : 27762165     DOI : https://doi.org/10.36456/majeko
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 563 Documents
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PENGARUH FCF DAN KEBIJAKAN DIVIDEN PADA PEMBIAYAAN DAN UTANG PERUSAHAAN Kusuma Wijaya; Siti Mujanah; Abdul Halik
Majalah Ekonomi Vol 31 No 1 (2026): Juni 2026
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/xz51c707

Abstract

The goal of this study is to look at how dividend policy and free cash flow affect the debt and financing policies of industrial companies. This study takes a quantitative approach by looking at financial statements from industrial companies listed on the Indonesia Stock Exchange from 2021 to 2025. This sampling method used purposive sampling, which means choosing samples based on certain criteria (in this case, the study's goals). It included 13 companies for a five-year observation period. We used statistical software to figure out descriptive statistics, frequency counts, and percentage scores from the data we collected. We also used classical assumption tests, multiple linear regression analysis, and hypothesis tests. The study used purposive sampling to choose a sample of 65 financial reports. We used SPSS version 24's analysis tools to work with the data we got. This study used classical assumption tests and normality tests to do hypothesis testing with multiple linear regression methods. The results show that dividend policy has a big effect on how companies handle their finances and debts. Free cash flow also shows that the industrial sector has a big effect on how companies get money and how they handle debt.
DETERMINASI KUALITAS PRODUK, PENETAPAN HARGA, DAN STRATEGI PROMOSI TERHADAP KEPUASAN KONSUMEN (Studi Kasus Mahasiswa Ekonomi Syariah IAIN Kediri Pengguna Shopee) Este Fania; Arif Zunaidi; Islamiati Hidayah
Majalah Ekonomi Vol 31 No 1 (2026): Juni 2026
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/vdms0s85

Abstract

Perkembangan teknologi tidak terlepas dari ruang lingkup perekonomian, baik mikro maupun makro. Teknologi memberikan sarana kemudahan bagi industri perdagangan melalui adanya perkembangan media transaksi seperti marketplace. Di Indonesia shopee menjadi marketplace dengan pengguna terbanyak dan memiliki fitur terlengkap. Produk yang diperjual belikan dalam shopee tentulah beragam dan dapat dijangkau oleh hampir seluruh wilayah di Indonesia. Dengan adanya keberagaman produk inilah akan menciptakan tingkat kepuasan yang beragam atas produk yang dibeli, baik terkait dengan kualitas produk, harga, serta strategi promosi. Penelitian ini bertujuan untuk mengkaji determinasi kualitas produk, penetapan harga, dan strategi promosi terhadap kepuasan konsumen dengan studi kasus mahasiswa IAIN Kediri pengguna shopee. Penelitian ini memakai pendekatan kuantitatif dengan jumlah sampel 115 yang ditentukan melalui teknik probability sampling. Data penelitian dikumpulkan melalui penyebaran kuisioner. Hasil analisis menunjukkan kualitas produk memengaruhi kepuasan konsumen, penetapan harga tidak memengaruhi kepuasan konsumen, dan strategi promosi memengaruhi kepuasan konsumen.
EKSPLORASI PERSPEKTIF BARU :  KONTRIBUSI AKUNTANSI MANAJEMEN LINGKUNGAN DALAM KINERJA BISNIS DAN PEMBANGUNAN BERKELANJUTAN Andrianto, Andrianto
Majalah Ekonomi Vol 31 No 1 (2026): Juni 2026
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/mn2av004

Abstract

This study aims to analyze the contribution of Environmental Management Accounting (EMA) to business performance and sustainable development in the Indonesian manufacturing sector. The research method used qualitative approaches. Qualitative data were obtained through in-depth interviews with managers and accountants in the cement, steel, and paper industries. The research findings indicate that EMA has a positive effect on business performance. Sustainable development is proven to mediate the relationship between EMA and business performance.Results also found significant differences between sectors, with the cement and steel industries being more progressive than the paper industry.The novelty of this research lies in the evidence that EMA in Indonesia is more dominant in increasing sustainable development than short-term profitability, with external factors such as regulations and the global market playing a stronger role than internal factors. This research also emphasizes the urgency of strengthening regulations and human resource capacity as prerequisites for accelerating EMA adoption.

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