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INDONESIA
Eksis: Jurnal Riset Ekonomi dan Bisnis
Published by STIE PGRI Dewantara Jombang
ISSN : 19077513     EISSN : 25496018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 150 Documents
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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
BUILDING TRUST IN SOCIAL COMMERCE: HOW PRODUCT QUALITY AND STORE REPUTATION INFLUENCE GEN Z BEAUTY PURCHASE DECISIONS ON TIKTOK SHOP Alfiah Nurfadilah; Citra Savitri; Syifa Pramudita Faddila
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.
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 Rachel Veronica; Gogor Arif Handiwibowo
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.
ORGANIZATIONAL READINESS FOR SAP S/4HANA MIGRATION IN MINING ASSET MANAGEMENT Rr. Aria Prita Ekaristi; Mokhamad Suef
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.v21i1.1651

Abstract

Digital transformation in asset-intensive industries increasingly depends on the successful migration of legacy Enterprise Resource Planning (ERP) systems toward integrated digital platforms such as SAP S/4HANA. However, despite substantial technological investment, ERP transformation projects continue to experience high failure rates due to organizational resistance and inadequate change readiness. This study investigates organizational readiness for SAP ECC to S/4HANA migration within the Operations Maintenance division of an Indonesian mining company managing more than 20,000 operational assets. Using a qualitative single-case study design, this research integrates the ADKAR model and Critical Success Factors (CSF) framework to examine both individual readiness and organizational enablers of digital transformation. Data were collected during the pre-implementation phase through in-depth interviews, focus group discussions, participatory observation, and document analysis involving 14 informants across strategic, tactical, and operational levels. The findings reveal that awareness of technological urgency was relatively strong, driven by SAP ECC obsolescence and operational modernization pressures. However, gaps emerged in the dimensions of desire, ability, and reinforcement, particularly among operational users facing process complexity and adaptation challenges. The study further identifies leadership commitment, communication quality, user involvement, and role-based training as dominant organizational enablers influencing readiness outcomes. This research contributes theoretically by integrating micro-level and macro-level change perspectives and practically by proposing a change management roadmap for large-scale ERP migration in mining organizations
FINANCIAL PERFORMANCE AND ESG SCORES IN MINING-INDUSTRIAL FIRMS DURING COVID-19 Diky Paramitha; Etik Ipda Riyani; Kan Wen Huey
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.v21i1.1641

Abstract

Introduction: Environmental, Social, and Governance (ESG) performance gained prominence during COVID-19, yet whether internal financial fundamentals shape sustainability commitments remains debated. This study examines ESG scores as a function of profitability (ROA), solvency (DER), and liquidity (CR) in crisis conditions. Methods: Using panel data from 10 mining and industrial firms listed on the Indonesia Stock Exchange during 2020–2021, this study applies Random Effect Model regression with dummy and interaction terms to capture sectoral differences. Results:ROA, DER, and CR have no significant simultaneous or partial effect on ESG scores (Adj. R² = 13.48%). Liquidity shows the strongest positive association. Profitability exhibits a weak positive tendency in mining but weak negative in industrial firms, though differences are statistically insignificant. Discussion: ESG commitments during the pandemic were not driven by financial performance, suggesting stronger influence from external pressures and non-financial factors. Sector-specific contexts should inform future ESG strategies.
Pengaruh Globalisasi Ekonomi, Industrialisasi, Inovasi Teknologi, dan Kebijakan Energi terhadap Produktivitas Degradasi Lingkungan di Negara-Negara G7 (2014–2023 Muhammad Nurrosid; Riskiana Elina; Avien Zakaria
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.v21i1.1650

Abstract

Introduction: Environmental degradation remains a critical challenge for G7 countries, despite their strong economic capacity, technological advancement, and climate commitments. This study examines environmental degradation productivity, measured by CO₂ emissions per unit of GDP, to capture the carbon intensity of economic output. Methods: This study uses panel data from seven G7 countries during 2014–2023, with 70 country-year observations. The independent variables include Information and Communication Technology (ICT), industrialization, technological innovation, and renewable energy consumption. Panel data regression is applied, and the Random Effect Model is selected based on model specification tests. Results: The findings show that ICT has a negative and significant effect on environmental degradation productivity, indicating that digital transformation supports environmental efficiency. Technological innovation has a positive and significant effect, suggesting a possible rebound effect. Industrialization has a positive but insignificant effect, while renewable energy consumption shows a positive and weakly significant effect. Discussion: These results imply that reducing carbon intensity in G7 countries requires stronger digital integration, green-oriented innovation, industrial decarbonization, and deeper renewable energy substitution. General innovation and renewable energy expansion alone may not reduce environmental degradation unless they effectively replace carbon-intensive systems.
PENGARUH FAKTOR – FAKTOR KEPUASAN KERJA TERHADAP DISIPLIN KERJA KARYAWAN PADA UKM MANIK-MANIK DI DESA GAMBANG KECAMATAN GUDO KABUPATEN JOMBANG Cahyo Tri Atmojo; Fahimul Amri
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 1 (2015): April - September
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v10i1.1688

Abstract

SMEs are an important part of the economy of a country or region. In the face of competition and challenges businesses increasingly stringent in the days of today's modern era, every SMEs is required to be able to carry out the restructuring and reorganization with the aim that SMEs can adjust to the conditions of the times, and to meet consumer demand for more and more specific, changing rapidly, high quality products and low prices. To meet these goals in the competition, every employer is required to pay attention to their employees' job satisfaction to create the discipline of employees and expected impact on the creation of competitive products and the fulfillment of consumer demand for the product. Type of associative research using quantitative descriptive approach. The population in this study were all employees of SMEs Beads On Di Desa Impiana Jombang District of Gudo, there were 445 respondents. Precision sample used is 10% of the total population that is 82 respondents. The technique of collecting data using questionnaires and documentation. Data were analyzed using multiple linear regression. This study shows there are factors influence job satisfaction include psychological factors, physical factors, factors financial, Social Factors to the discipline of employees in SMEs beads in the village xylophone districts Gudo district jombang with F test results indicate that Fhitung 12.563> Ftable = 3.11 and 0.000 sig value of <0.05. and social factors are the dominant influence on the discipline of employees in SMEs beads in the village xylophone districts Gudo district jombang with Beta value = 0.865 and greater than the psychological factors (0.445), physical factors (0.034), as well as financial factors (0,025)
PENGARUH HARGA DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN SECARA ONLINE: STUDI KASUS PADA HARAPAN MAULINA HIJAB JOMBANG Ratna Dwi Jayanti
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 1 (2015): April - September
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In digital era now, the use of internet in the business has entered all lines of business included in the marketing of goods or services. Online sales or which is known as E-commerce, also used by Maulina Hijab Jombang. This research aims to analyze deeper the Influence of Price (X1) and Trust (X2) toward Online purchasing Decision. Type of research is explanatory involving 90 respondents. The analytical methods used were multiple linear regression, t- test and F- test. The result showed that the price factor (X1) is not dominant influenced on online purchase decisions on Maulina Hijab Jombang. While the “trust” factor (X2) the dominant influenced. This shows that consumers Maulina Hijab already believe that the quality of the goods sold is equivalent to the price offered.

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