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INDONESIA
Jurnal Ilmiah Ekonomi Global Masa Kini
Published by Universitas Indo Global Mandiri
ISSN : 20896018     EISSN : 25022024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Global Masa Kini merupakan majalah ilmiah Universitas Indo Global Mandiri yang mencakup hasil penelitian, makalah review, dan komunikasi singkat bidang ilmu Ekonomi. Topik-topik yang tercakup dalam jurnal ini adalah semua bidang terkait dengan ilmu ekonomi. Jurnal ini terbit dua kali dalam setahun yakni bulan Juli dan Desember.
Arjuna Subject : -
Articles 262 Documents
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The Role of Internal Audit in Encouraging Good University Governance: A Study on Private Universities Anggraini, Leriza Desitama; Ghina, Aliah; Faradillah
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5556

Abstract

The demand for accountability and transparency in higher education governance highlights the strategic role of internal audit in strengthening institutional management, particularly in private universities. This study aims to examine the effect of internal audit effectiveness on the accountability and transparency of private universities in Palembang. A quantitative approach with an explanatory survey was applied, involving 10 private universities with active internal audit units. Primary data were collected from 50 respondents using a 5-point Likert-scale questionnaire and analyzed through linear regression using RapidMiner Studio. The findings reveal that both internal indicators (IN) and accountability activities (KA) have a positive influence on achieving good university governance (GUG), with the regression model Y = 0.336 × IN + 0.387 × KA + 1.244. The KA variable has a slightly greater impact than IN, although both are statistically significant. The Root Mean Squared Error (RMSE) value of 0.170 indicates a very low prediction error and high model accuracy. These results imply that strengthening both accountability mechanisms and internal audit practices simultaneously is essential to support accountable and transparent university governance. Keywords: internal audit, accountability, transparency, linear regression, good university governance
Sustainability Disclosure as a Mediation between Green Accounting and Corporate Performance Pebriani, Reny Aziatul; Hendarmin, RM Rum; Lestari Setia Ningrum, Ayu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5768

Abstract

This study examines the effect of green accounting on company performance, considering sustainability disclosure as a mediating variable. Green accounting practices refer to companies' efforts to integrate environmental aspects into financial reporting systems and strategic decision-making processes. However, previous studies have shown mixed results regarding the direct effect of green accounting on company performance. Therefore, sustainability disclosure is considered important in strengthening this relationship because it communicates corporate responsibility to stakeholders. This study uses a quantitative approach with secondary data from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis technique is structural equation modeling (SEM) based on partial least squares (PLS). Green accounting variables are measured based on environmental cost, environmental investment, and energy efficiency indicators. Sustainability disclosure uses GRI (Global Reporting Initiative) standards, and company performance is measured using ROA (return on assets), ROE (return on equity), and company value (Tobin’s Q) indicators. The results indicate that green accounting significantly positively affects sustainability disclosure, which significantly mediates the relationship between green accounting and corporate performance. These findings suggest that sustainability disclosure can enhance the value of green accounting practices and positively impact overall performance. These findings have practical implications, suggesting that companies should improve the quality of their sustainability reports as part of their long-term business strategy. Keywords: Green Accounting, Sustainability Disclosure, Company Performance.
The Influence of Workload and Physical Work Environment on the Performance of Lecturers and Employees at Prasetiya Mandiri Polytechnic PSDKU Palembang Rovita, Desi; Hildayanti, Siti Komariah; Roswaty
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.5336

Abstract

Workload and physical work environment have an impact on performance. This study was conducted to determine and analyse the impact of workload and physical work environment on the performance of lecturers and employees at Prasetiya Mandiri Polytechnic PSDKU Palembang. The sampling technique used was a saturated sample of 52 respondents. The data obtained in this study were collected through questionnaires, observations, interviews, and literature studies. The data analysis technique in this study used SPSS software version 22, which consisted of data quality tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of the study show that, partially, workload has a negative and significant effect on performance, while the physical work environment has a positive and significant effect on performance. Simultaneously, it was found that workload and the physical work environment have a positive and significant effect on the performance of lecturers and employees at Prasetiya Mandiri PSDKU Palembang Polytechnic. The correlation coefficient (R) test obtained a value of 0.486, which means that the level of relationship between the variables of workload (X(1) )and work environment (X(2) )on the performance variable (Y) has a moderate level of relationship. The coefficient of determination (R²)obtained a value of 0.236, indicating that the contribution of the workload and physical work environment variables can explain 23% of the performance variable, while the remaining 77% is explained or influenced by other variables not examined in this study. Keywords: Workload, Physical work environment, Performance, Influence, Significant
The Role of Bank Profitability and Liquidity in Indonesia's Economic Growth: An Empirical Study on ROA, LDR, and CAR Rahmatullah, Dedy; Kartini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.5885

Abstract

This study analyzes the role of banking profitability and liquidity in influencing Indonesia’s economic growth within a context of heightened macroeconomic volatility. While previous research has examined bank credit, assets, or profitability individually, empirical evidence remains limited regarding the simultaneous interaction between profitability and liquidity and their transmission to economic growth, particularly when external pressures such as inflation and exchange rate fluctuations are taken into account. This gap is critical for bank-based economies like Indonesia, where disturbances in liquidity and profitability rapidly affect intermediation capacity and real-sector performance. To address this gap, the study employs monthly data from 2018 to 2024 and applies a Vector Error Correction Model (VECM), complemented by Impulse Response Functions (IRF) and Forecast Error Variance Decomposition (FEVD). Banking performance is measured using Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR), while inflation and exchange rate serve as macroeconomic control variables. The results show that ROA, LDR, CAR, inflation, and the exchange rate significantly affect economic growth in both the short and long run, with profitability and liquidity variables exerting relatively stronger influences than macroeconomic factors. These findings provide evidence on how internal banking conditions interact with external shocks in shaping economic dynamics. The study offers implications for the design of macroprudential policies and contributes to the literature by integrating profitability and liquidity indicators within a unified empirical framework that accounts for macroeconomic instability  Keywords: Economic Growth, Banking Sector, LDR, ROA, CAR, VECM, FEDV, Indonesia
The Organization-Public Relations, Situational Factors, and Public Participation in Corporate Social Responsibility: The Moderating Role of Corporate Social Responsibility Motivation Elvina Yulindra Hazanah; Atikah Nur Fadlilah; Ina Ayu Dya Kusumawati; Alex Johanes Simamora
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6094

Abstract

Organizational-public relations and situational factors determine public participation in corporate social responsibility (CSR) programs, and their effectiveness is also determined by corporate motivation. This study aims to examine the influence of organizational-public relations and situational factors on public participation in CSR activities, as well as to examine the moderating role of CSR motivation on the influence of organizational-public relations and situational factors on public participation. This study uses three theories, namely relationship management theory, situational problem-solving theory, and attribution theory to explain how trust, commitment, mutual control, satisfaction, guidance, and problem-solving motivation influence public participation. This study uses online CSR campaigns conducted by Unilever Indonesia and Danone Indonesia. The research sample included 399 respondents who were followers of Unilever Indonesia and Danone Indonesia on social media. The research variables were measured using a 7-point Likert scale questionnaire. Data analysis used the SEM-PLS-based path analysis method. Based on data analysis, this study found that the organization-public relationship and situational factors had a positive effect on public participation in CSR activities. In addition, CSR motivation acts as a moderating variable, where public-serving motivation strengthens, while companies-serving motivation weakens the influence of the organization-public relationship and situational factors on public participation. These findings have important implications for corporate communication strategies in increasing public involvement in social value-based CSR programs.  Keywords: organization-public relations, situational factors, corporate social responsibility participation, corporate social responsibility motivation
The Influence of Corporate Social Responsibility Disclosure, Dividend Policy, and Inflation on Stock Prices Mustika, Sari; Alfiana, Yeni; Winarsih, Wiwin; Veronica, Aries; Dwiyanti; Allehandro, Reza
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6100

Abstract

This study aims to determine the effect of CSR disclosure, dividend policy, and inflation on stock prices. The research design is causality research. The sample size was 40 companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sampling technique used purposive sampling. The analysis technique used multiple linear regression. The analysis results found a CSR disclosure coefficient of 0.632, indicating no effect on stock prices. This indicates that the size of CSR does not directly impact stock prices. A company's CSR information is not a primary consideration for investors in making investment decisions. Furthermore, the analysis results show a Dividend Payout Ratio policy coefficient of 0.006, indicating an effect on stock prices. This indicates that the higher the dividends distributed to shareholders, the higher the company's stock price will be, as investors tend to value companies that provide stable and consistently increasing dividends. DPR is the percentage of a company's net profit paid to shareholders. This indicates a positive signal for the company's financial health. Furthermore, the inflation coefficient of 0.791 indicates that the inflation rate has no effect on stock prices. Continued inflation tends to cause stock prices to decline. This is caused by various factors, particularly a decline in public purchasing power. Simultaneously, all three independent variables influence stock prices. CSR disclosure, dividend policy, and inflation are economic factors that can influence stock prices. When these factors work together, their influence on stock prices can be more complex, but they can also create mutually supportive conditions for stock price increases. Keywords : Stock Price, CSR Disclosure, Dividend, Inflation
Influencer Authenticity: The Key to Triggering Impulsive Online Purchases Rahadian, Dimas; Yolanda Masnita; Kurniawati; Anggi Puspita, Lintang
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6106

Abstract

This study explored the influence of influencer marketing on online impulse buying intentions, focusing on the role of perceived authenticity as a mediating factor. With the rapid growth of social media and influencer marketing, the study aimed to understand how the congruence between consumers, influencers, and products can influence impulsive purchasing behaviors. Data were collected from 257 active Instagram users in the Jabodetabek region, using Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The findings showed that consumer-product congruence positively influenced online impulse buying intentions, with perceived authenticity significantly mediating this relationship. However, the congruence between consumers and influencers did not show a significant impact on impulse buying intentions. The study suggests that perceived authenticity is a key factor for companies to consider when choosing influencers, as it enhances consumer trust and impulsive purchasing behavior. Limitations of the study include the limited geographic focus on Jabodetabek and the single social media platform, Instagram. Future research should expand to other social media platforms and broader cultural contexts to further explore the role of authenticity in influencer marketing and its effects on impulsive buying. Keywords: Influencer Marketing, Perceived Authenticity, Online Impulse Buying Intentions
What Drives E-Voting in Local Governments: Trust, Readiness, Accessibility, or Outcome Expectancy? Zahra, Hanifah; Yuanda Daud, Vicko; Urumsah, Dekar
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6135

Abstract

This study aims to identify and analyze the key factors driving public acceptance of the electronic voting (e-voting) system at the local government level, particularly in Sleman Regency. This quantitative research extends the Technology Acceptance Model (TAM) by examining the effects of trust in the internet, trust in government, human resource readiness, accessibility, and outcome expectations on the acceptance of the e-voting system. Primary data were collected from 200 respondents through an online questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the structural model testing indicate that the five independent variables collectively explain 68.5% of the variance in the decision to use e-voting, demonstrating that the model has good predictive power. Specifically, Accessibility, Human Resource Readiness, and Outcome Expectation were found to have positive and significant effects on the intention to adopt e-voting. This suggests that public confidence in the practical benefits of the system (such as efficiency and transparency), along with their level of digital literacy readiness, are the main drivers of technology adoption. Meanwhile, Trust in Government and Trust in the Internet were found to have no significant effect in the early stage of adoption, emphasizing that in the context of new technologies in the public sector, perceived usefulness and user readiness play a more dominant role. The findings contribute theoretically to the extension of the TAM framework and practically suggest that e-voting implementation strategies should focus on enhancing digital literacy and effectively communicating the system’s benefits to the public. Keywords: Accessibility, E-Voting, Human Resource Readiness, Outcome Expectation, Trust.
Analysis of The Effect of Energy Consumption, Economic Growth, And Trade Openness on Carbon Emissions: A Case Study of Indonesia 2003-2023 Farida Nur Amalina
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6150

Abstract

This study aims to analyze the influence of energy consumption, economic growth, and trade openness on carbon emissions in Indonesia. The research issue arises from the significant increase in Indonesia's carbon emissions over the past two decades, which has contributed to climate change, environmental degradation, and various sustainability challenges. As one of the developing countries with rapid economic growth, Indonesia faces the dual challenge of maintaining economic expansion while reducing environmental pressure. To address this issue, the study applies a quantitative approach using the Partial Adjustment Model (PAM) regression technique to examine the dynamic relationship between the selected variables. The analysis is based on annual time series data from 2003 to 2023, obtained from credible sources such as Statistics Indonesia (BPS), the World Bank, and the International Energy Agency (IEA). The findings reveal that energy consumption has a negative and statistically significant effect on carbon emissions, indicating an improvement in energy efficiency and a gradual transition towards renewable energy sources. Meanwhile, economic growth has a positive and significant impact on carbon emissions, suggesting that Indonesia's economic activities remain highly dependent on fossil fuels. In contrast, trade openness shows a positive but insignificant effect on carbon emissions. Overall, the study underscores the urgent need for integrated policies promoting green energy transition, sustainable trade, and low-carbon economic strategies to achieve environmentally responsible and sustainable long-term growth in Indonesia. Keywords: Carbon Emissions, Energy Consumption, Trade Openness, Economic Growth, PAM
Domestic Investment, GDP and Inflation: Their Impact on Extreme Poverty in Indonesia Fitria Nur Aini; Sutrisno; Moh Mustofa
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6151

Abstract

This research aims to analyze how domestic investment, gross domestic product and inflation influence extreme poverty in Indonesia during the 2004-2024 period. In the future, it is hoped that this research can become the basis for further research on comprehensive economic policies that focus on increasing domestic investment and GDP as well as controlling inflation to reduce extreme poverty in a sustainable manner. Secondary data sources were obtained through BPS and Word bank, using a quantitative approach and multiple linear regression analysis with the help of data processing through the EViews 13 program. It was found that the research results showed that domestic investment had an effect but was not significant, while GDP and inflation had a significant effect on extreme poverty in Indonesia. This study finds that growth in domestic investment and GDP has an influence in reducing extreme poverty by increasing people's purchasing power and income. Inflation, on the other hand, exacerbates extreme poverty by suppressing the purchasing power of vulnerable groups. This emphasizes the importance of increasing domestic investment, inclusive economic growth and controlling inflation.These findings highlight the need for policies that maintain stable PMDN growth, encourage inclusive economic growth, and control inflation to effectively reduce extreme poverty in Indonesia. The implications of this research suggest that the government needs to integrate economic strategies that focus on stability and controlling inflation in poverty alleviation policies, especially to improve the welfare of low-income groups. Keywords: Domestic Investment; Gross domestic product; Inflation; Extreme Poverty

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