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INDONESIA
Eksis: Jurnal Riset Ekonomi dan Bisnis
ISSN : 19077513     EISSN : 25496018     DOI : -
Core Subject : Economy,
EKSIS: Jurnal Riset Ekonomi dan Bisnis merupakan kumpulan artikel tentang kajian ilmu ekonomi dan Penelitian dalam bidang Bisnis, Manajemen serta Akuntansi. Jurnal ini di terbitkan dalam rangka berperanserta dan memberikan sumbangan pemikiran dunia pendidikan tinggi dalam mendorong pembangunan ekonomi, Bisnis, Manajemen dan Akuntansi.
Arjuna Subject : -
Articles 147 Documents
ORGANIZATIONAL FACTORS AND TURNOVER INTENTION: THE MEDIATING ROLE OF COMMITMENT Pratama, Muhamad Fajar; Tanuwijaya, Justine; Nilasari, B Medina
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 20 No. 2 (2026): October (2025) - March (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v20i2.1546

Abstract

This study investigates the mediating role of organizational commitment in the relationships of organizational culture, transformational leadership, and job resources with turnover intention among local employees in a multinational electronics manufacturing company in Cibitung, Indonesia. A quantitative explanatory design was employed using survey data from 262 employees selected through probability sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling with AMOS. The findings show that job resources significantly reduce turnover intention and strengthen organizational commitment. Organizational culture and transformational leadership do not have significant direct effects on turnover intention, while transformational leadership also does not significantly predict organizational commitment. Organizational culture significantly affects organizational commitment, but in a negative direction. Unexpectedly, organizational commitment shows a significant positive association with turnover intention, contrary to mainstream theory. Mediation analysis further indicates that organizational commitment significantly mediates the effect of organizational culture on turnover intention, but does not mediate the effects of transformational leadership or job resources. These findings suggest that, in multinational manufacturing settings, organizational commitment may not uniformly serve as a retention mechanism and should be understood as contingent on the form of commitment and the organizational conditions experienced by employees.
DOMESTIC MACROECONOMIC FUNDAMENTALS, GLOBAL COMMODITY PRICE SHOCKS, AND RUPIAH EXCHANGE RATE FLUCTUATIONS Nurwulandari, Putri Dwi; Ma’ruf, Aminudin
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 20 No. 2 (2026): October (2025) - March (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v20i2.1591

Abstract

Penelitian ini menganalisis pengaruh inflasi, jumlah uang beredar, cadangan devisa, neraca perdagangan, harga minyak dunia, harga emas dunia, dan variabel dummy Covid-19 terhadap nilai tukar Rupiah/USD untuk periode 2010–2024 dengan menggunakan metode VECM yang diolah menggunakan EViews 12, didukung oleh analisis Impulse Response Function (IRF) dan Forecast Error Variance Decomposition (FEVD). Hasil menunjukkan bahwa dalam jangka pendek, tidak ada variabel yang memiliki pengaruh signifikan terhadap nilai tukar, termasuk variabel dummy Covid-19. Dalam jangka panjang, inflasi dan jumlah uang beredar memiliki pengaruh negatif, sedangkan neraca perdagangan dan harga minyak dunia memiliki pengaruh positif dan signifikan terhadap nilai tukar Rupiah. Cadangan devisa dan harga emas dunia tidak memiliki pengaruh yang signifikan. Analisis IRF dan FEVD menunjukkan bahwa dalam jangka menengah dan panjang, fluktuasi nilai tukar terutama dipengaruhi oleh neraca perdagangan dan harga minyak mentah.
DETERMINANTS OF FRAUDULENT FINANCIAL STATEMENTS IN INDONESIAN INSURANCE COMPANIES: A FRAUD HEPTAGON APPROACH Butarbutar, Jesika Kristina; Jannah, Richatul
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 20 No. 2 (2026): October (2025) - March (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v20i2.1599

Abstract

This study investigates the determinants of Fraudulent Financial Statement (FFS) from the perspective of the Fraud Heptagon in insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using purposive sampling, the study obtained 60 firm-year observations from 12 insurance companies based on annual financial statements published by the Indonesia Stock Exchange and the respective company websites. Fraudulent Financial Statement is measured using the Beneish M-Score, while the independent variables represent the seven dimensions of the Fraud Heptagon: pressure (leverage ratio/LEV), opportunity (proportion of independent board of commissioners/BDOUT), rationalization (total accruals to total assets/TATA), capability (change in directors/DCHANGE), arrogance (CEO pictures/CEOPIC), ignorance (corporate governance education/INEDU), and greed (executive director remuneration/EXREMU). The data were analyzed using panel logistic regression with EViews 12. The results indicate that, on a partial basis, only rationalization (TATA) has a positive and significant effect on the likelihood of Fraudulent Financial Statement, whereas the other six variables do not show statistically significant effects. Simultaneously, however, the Fraud Heptagon variables jointly explain the probability of FFS occurrence. These findings suggest that accrual-based rationalization remains the most salient indicator in detecting financial statement fraud in the Indonesian insurance sector, while the explanatory power of the remaining Fraud Heptagon dimensions appears to be context-dependent.
ENHANCING LOCAL REVENUE THROUGH MANAGEMENT CONTROL SYSTEMS: A CASE STUDY OF THE BANTUL TOURISM OFFICE Winda Ryzka; Athallah, Fadel Zaidan; Utomo, Erliana F.A; Putra, Adrew Marcelo
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 20 No. 2 (2026): October (2025) - March (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v20i2.1612

Abstract

The management of tourism levies constitutes an important issue in the optimization of Local Own-Source Revenue, particularly in destinations with high visitor volumes such as Parangtritis Beach in Bantul Regency. This study aims to analyze potential control gaps in the management of tourism levies through the Management Control Systems and Government Internal Control System frameworks. It employs a qualitative library-based approach using secondary data in the form of regulations, government documents, public statistics, and other relevant supporting sources. The findings indicate limitations in access control, the integration of visitor and revenue data, the visibility of staff performance evaluation, and the strengthening of compliance as part of cultural controls. These findings suggest that problems in tourism levy management are not merely technical, but are also related to the design and interconnection of action controls, results controls, personnel controls, and cultural controls. The study concludes that strengthening operational controls, information systems, data-based evaluation, and accountability values is necessary to support more reliable and accountable tourism levy management. The implication is that local governments need to position levies as a governance issue rather than merely an administrative revenue matter
MODEL KUALITAS PRODUK DAN REPUTASI TOKO DALAM MENINGKATKAN PEMBELIAN PRODUK MADAME GIE DI TIKTOKSHOP MELALUI KEPERCAYAAN SEBAGAI VARIABEL MEDIASI (STUDI GENERASI Z DIKARAWANG) Nurfadilah, Alfiah; Savitri, Citra; Pramudita Faddila, Syifa
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 21 No. 1 (2026): April (2026) - September (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v21i1.1619

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh kualitas produk dan reputasi toko terhadap keputusan pembelian produk Madame Gie di TikTok Shop dengan kepercayaan konsumen sebagai variabel mediasi pada Generasi Z di Kabupaten Karawang. Penelitian ini menerapkan pendekatan kuantitatif melalui metode deskriptif dan pengumpulan data penelitian menggunakan instrumen kuesioner kepada 170 responden yang memiliki pengalaman membeli produk Madame Gie di TikTok Shop. Data dianalisis melalui metode Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4.0. Berdasarkan hasil penelitian, diketahui bahwa kualitas produk dan reputasi dari toko berdampak signifikan pada keputusan pembelian. Kualitas produk terbukti berpengaruh langsung terhadap kepercayaan konsumen dan keputusan pembelian, serta memiliki pengaruh tidak langsung melalui kepercayaan sebagai variabel mediasi. Reputasi toko juga memiliki pengaruh yang signifikan terhadap kepercayaan dan keputusan pembelian, namun kepercayaan tidak mampu memediasi pengaruh reputasi toko terhadap keputusan pembelian secara signifikan. Temuan ini menunjukkan bahwa reputasi toko lebih memengaruhi keputusan pembelian secara langsung. Keywords : kualitas produk, reputasi toko, kepercayaan konsumen, keputusan pembelian, Madame Gie
BUSINESS MODELS FOR SMES IN THE BEEF INDUSTRY: MARKET INTEGRATION AND SUSTAINABILITY STRATEGIES Muhammad Wildan Firdaus; Lestari, Yetty Dwi
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 20 No. 2 (2026): October (2025) - March (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v20i2.1624

Abstract

This study examines the development of business models for Micro, Small, and Medium Enterprises (MSMEs) in the beef industry, with particular emphasis on market integration and sustainability strategies. The study adopts an integrative literature review approach to synthesize recent scholarly discussions on MSMEs, beef supply chains, business model development, digital transformation, and sustainability. The review draws on peer-reviewed publications indexed in Scopus and ScienceDirect from 2020 to 2025 and employs thematic synthesis to identify major patterns and conceptual linkages across the literature. The findings indicate that MSMEs play a strategic role in the beef industry as intermediaries in distribution, contributors to local price stability, and generators of employment; however, their performance remains constrained by fragmented supply chains, weak market integration, limited technological adoption, and restricted access to strategic partnerships. The review further shows that adaptive business models are strengthened through the integration of value creation, value delivery, and value capture, supported by digitalization, vertical coordination, and collaborative networks. In addition, sustainability-oriented approaches grounded in resource optimization, dynamic capabilities, and sustainable value chain thinking are consistently associated with greater business resilience and long-term competitiveness. By integrating these perspectives, this study offers a conceptual understanding of how MSMEs in the beef industry can strengthen competitiveness and adaptability in an increasingly complex food-system environment. The study also provides practical insight for the development of more integrated and sustainable MSME strategies in the agribusiness sector.
CAREER GROWTH AND WORK ENVIRONMENT IN REDUCING TURNOVER INTENTION: THE MEDIATING ROLE OF EMPLOYEE ENGAGEMENT Veronica , Rachel; Handiwibowo, Gogor Arif
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 21 No. 1 (2026): April (2026) - September (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v21i1.1648

Abstract

This study aims to examine the effects of physical work environment, career growth, and family supportive organization on turnover intention, with employee engagement as a mediating variable among contract employees in a mining contractor company. Using a quantitative cross-sectional survey design, data were collected from 235 respondents selected through stratified sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that physical work environment and career growth have positive and significant effects on employee engagement and negative effects on turnover intention. In contrast, family supportive organization does not show a meaningful effect on either employee engagement or turnover intention. Employee engagement is also found to partially mediate the relationships between physical work environment and turnover intention, as well as between career growth and turnover intention. Among the examined predictors, career growth emerges as the most dominant factor in reducing employees’ intention to leave the organization. These findings indicate that strengthening career development opportunities and improving the quality of the physical work environment are critical for retaining contract employees in the mining sector. Theoretically, this study extends the application of social exchange theory by demonstrating the role of employee engagement as a psychological mechanism linking organizational practices to employee retention in a high-risk work setting.