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INDONESIA
Jurnal Wacana Ekonomi
Published by Universitas Garut
ISSN : 14125897     EISSN : 2715517X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Wacana Ekonomi mengupas dan mendesiminasikan informasi ilmiah/ pengetahuan yang berkaitan dengan ilmu ekonomi sebagai ilmu yang mempelajari perilaku manusia dalam memilih dan menciptakan kemakmuran. Jurnal Wacana Ekonomi merupakan media komunikasi ilmiah dalam pengembangan dan penyebarluasan ilmu yang merupakan hasil-hasil penelitian, kajian, analisis, dan gagasan ilmiah dalam bidang ilmu ekonomi, akuntansi, manajemen, dan bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 247 Documents
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The Effect of Green Tax and Green Accounting on Firm Value Moderated by the Environmental Disclosure Index Fitria, Yanisa Zahra Nurul; Rahmawati, Renita; Nurhasanah, Risdayanti Imelda; Aldian, Rafi
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

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Abstract

The global environmental crisis necessitates the integration of sustainability dimensions into corporate financial and accounting systems. This study aims to examine the effect of green tax and green accounting on firm value, with the environmental disclosure index (EDI) acting as a moderating variable. The study focuses on the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2022–2024, using a quantitative associative approach with panel data. The estimation model employs the Estimated Generalized Least Squares (EGLS) method to address heteroskedasticity and autocorrelation issues. Results reveal that green accounting significantly and positively affects firm value, while green tax is not significant directly but becomes positively significant when moderated by EDI. Conversely, the interaction between green accounting and EDI shows a significant negative effect, indicating potential greenwashing or inconsistencies between disclosure and operational practices. These findings underscore the strategic importance of credible environmental disclosure in enhancing corporate legitimacy and market perception of sustainability strategies. This study offers updated empirical insights for strengthening environmental fiscal policy and corporate governance in emerging economies.
The Influence of Organizational Culture and Organizational Climate on Employee Performance at Halu Oleo University, Kendari, Southeast Sulawesi Province Beo Say, Alfonsus; Makruf, Muhammad
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

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Abstract

The organizational culture at Halu Oleo University, Kendari, Southeast Sulawesi Province, is still not optimal as expected, so this organizational culture has become a concern for progress.Halu Oleo University, Kendari, Southeast Sulawesi ProvinceThe purpose of the study itself is not to analyze, but to find out the results of the analysis, the results of the hypothesized calculations. The results of the study show that, the calculated t value for variable X1 (Organizational Culture) is 6.308 while the t table value for n = 75 is 1.993. So 6.308 > 1.993, it can be concluded that partially the organizational culture variable (X1) has an effect on Employee Performance (Y), the calculated t value for variable X2 (Organizational Climate) is 12.573 while the t table value for n = 75 is 1.993. So 12.573 > 1.993 can be concluded that partially the Organizational Climate variable (X2) has an effect on Employee Performance (Y), the calculated f value is 88.905 which is greater than the ftable value for n = 75 of 3.12 or 88.905 > 3.12 with a significance level of 0.00 because 0.00 < 0.05, so it can be said that Organizational Culture (X1) and Organizational Climate (X2) simultaneously together are able to explain Employee Performance (Y).
The Effect of Price, Product Quality, and Service Quality on Shopee Customer Satisfaction in DKI Jakarta Hermansyah, Hermansyah; Yusuf, Yusuf; Rasyid, Erwin
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

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Abstract

This study explores the impact of price, product performance, and service quality on the satisfaction of Shopee users in Jakarta. The research context is shaped by three main issues: government plans to restrict imports under IDR 1.5 million, frequent consumer complaints regarding product mismatches, and concerns about Shopee’s service quality not substantially enhancing user satisfaction. A quantitative design was employed, with data collected from 100 respondents in Jakarta through structured questionnaires using a Likert scale. Data analysis, conducted with SPSS version 26, involved descriptive statistics, reliability and validity testing, classical assumption assessment, and regression analysis. The results demonstrate that price significantly affects customer satisfaction (p < 0.05), while product quality does not show a meaningful positive effect (p > 0.05). Furthermore, the combined contribution of product and service quality explains 89% of the variance in customer satisfaction, leaving 11% influenced by other factors beyond the scope of this study.
The Role of Continuing Education in Environmental Education Management Megayanti, Windi; Adawiyah, Robiatul; Sonani, Nia
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

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Abstract

Global environmental issues such as climate change, ecosystem degradation, and increased waste demand sustainable education strategies to foster pro-environmental awareness and attitudes continuously. Continuing education is an important approach to strengthening environmental education management, as it can shape broader public understanding, skills, and participation. This study aims to analyse the influence of continuing education on environmental education management in educational institutions that have implemented sustainability-based programmes. This study uses a quantitative approach with an explanatory design. The research population comprises educators, educational staff, and participants in environmental education programmes. The Lemeshow technique determined the sample, resulting in 68 respondents selected through purposive sampling based on their active involvement in sustainable education programmes. The research instrument was a questionnaire with a five-point Likert scale, while data analysis was performed using the Partial Least Squares–Structural Equation Modelling (PLS-SEM) method using SmartPLS 4.0. The results showed that continuing education positively affected the effectiveness of environmental education management. Sustainable education has been proven to strengthen the capacity of individuals and institutions to manage environmental education in a consistent, focused, and sustainable manner. These findings confirm that the success of environmental education management depends not only on policies or curricula but also on the quality of the implementation of continuing education carried out systematically. The implications of this research provide a theoretical and practical basis for developing continuing education strategies in supporting environmental education management in various contexts.
The Influence of Online Customer Reviews and Free Shipping Promotions on Purchase Decisions at PT Shopee Internasional Indonesia in Depok City, West Java Ilyas, Amin; Pratiwi, Shalsha Allya; Rasyid, Erwin
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

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Abstract

This research seeks to examine the influence of online customer reviews and free shipping offers on purchasing decisions among Shopee users in Depok, West Java, both individually and jointly. A quantitative approach with a non-probability sampling technique was applied. The study population consisted of Shopee users in Depok who had made multiple purchases through the platform. Purposive sampling was employed to select respondents. Data were collected through primary sources in the form of questionnaires and analyzed using multiple linear regression. The findings indicate that both online customer reviews and free shipping promotions, whether considered separately or together, exert a positive and significant impact on purchasing decisions.
Ibu ANALISIS RANTAI PASOK DAN NILAI TAMBAH AGROINDUSTRI KOPI DI KECAMATAN CIKAJANG KABUPATEN GARUT: MENYUSURI PELUANG PASAR DAN DAYA SAING LOKAL Rawati, Fitrin; Purnamasari, Imas; Oktaroza, Magnaz. L.
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i3.42922

Abstract

Coffee plays a vital role in Indonesia’s rural economy, contributing not only to employment and foreign exchange earnings but also to regional development through agro-industrial linkages. However, local coffee-producing regions such as Cikajang in Garut Regency still face structural inefficiencies in their supply chains, resulting in unequal value distribution and weak competitiveness compared to other producing areas. Understanding the mechanisms of value creation and efficiency within this supply chain is therefore essential to enhance farmers’ welfare and regional competitiveness.This study aims to: (1) identify the structure of the Arabica coffee supply chain in Cikajang District, along with the roles and activities of actors at each stage; (2) measure value added at different processing levels using the Hayami method; (3) analyze the marketing efficiency of Cikajang Arabica coffee through the calculation of cost–product value ratios; and (4) examine the potential for strengthening competitiveness by improving supply chain efficiency. The results indicate that farmers remain positioned upstream with limited involvement in downstream processes, while value added increases significantly at the roasting stage, which yields the highest profit margins. The marketing efficiency analysis reveals that shorter distribution channels—such as farmer–farmer group association–roastery–consumer—are more efficient (EP 5.85%) compared to longer channels involving multiple actors. The structure of value added and marketing efficiency underscores an imbalance in profit distribution across the supply chain. Strengthening competitiveness can be achieved through farmer capacity building, cooperative institution development, distribution and logistics efficiency, geographical identity–based branding, and product diversification. These findings provide strategic implications for developing a more efficient, equitable, and sustainable local coffee supply chain.
The Influence of Digital Marketing and Customer Relationship Marketing on Consumer Loyalty of HerJamu Products in Bengkalis District Sari, Rini Arvika; Akbar, Rajabal
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

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Abstract

The phenomenon in the industrial revolution 4.0 era shows that more business actors are utilizing digital media as a marketing tool, including HerJamu products in Bengkalis District which optimizes Digital Marketing strategies to strengthen its position in the market. This study aims to determine the effect of Digital Marketing and Customer Relationship Marketing on consumer loyalty of HerJamu products with a sample of 85 respondents taken through accidental sampling techniques. Data analysis was carried out using classical assumption tests, multiple linear regression, and model feasibility tests consisting of coefficients of determination, multiple correlations, F tests, and t tests. The results of the study indicate that Digital Marketing has a positive and significant effect on consumer loyalty, which means that the more optimal the implementation of digital marketing strategies, the higher the consumer loyalty of HerJamu products. In addition, Customer Relationship Marketing has also been proven to have a positive and significant effect on consumer loyalty, so that the better the implementation of customer relationship strategies, the stronger the consumer bond in using HerJamu products in Bengkalis District.

Page 25 of 25 | Total Record : 247

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