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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 264 Documents
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The Effect of Provincial Minimum Wages and Open Unemployment Rate on Poverty in DKI Jakarta 2016 - 2023 Aidha, Cut Nurul; Afriani, Safna; Christono, AB
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.43404

Abstract

Poverty has always been an interesting issue in research, especially when linked to unemployment and minimum wage levels. The purpose of this study is to examine how the provincial minimum wage and the open unemployment rate affect poverty levels in DKI Jakarta during the period 2016–2023. The data used is secondary quantitative time series data obtained from the DKI Jakarta Central Statistics Agency (BPS) and the Ministry. Republic of Indonesia Labor Force during the period 2016 -2023. The study employs a multiple linear regression model. The findings indicate that, when tested individually, the Provincial Minimum Wage (t-test) shows a significant effect on poverty, as the calculated t-value exceeds the critical value (3.726 > 1.943). In contrast, the Open Unemployment Rate (t-test) demonstrates no significant impact on poverty since the obtained t-value is lower than the critical threshold (1.727 < 1.943). Nevertheless, the joint test (f-test) reveals that both variables collectively exert a significant influence on poverty, supported by the f-value being higher than the f-table (13.291 > 5.79).
Marketing Innovation, Employee Competence, Customer Orientation, and Product Quality on Market Performance and Organizational Reputation in Indonesian Multinational Companies Iswanto, Iswanto; Diwyarthi, Ni Desak Made Santi; Pratama, I Wayan Adi
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.43405

Abstract

This study examines the effects of marketing innovation, employee competence, customer orientation, and product quality on market performance and organizational reputation among Indonesian multinational companies. In an increasingly competitive global business environment, these factors are recognized as key strategic resources that determine both operational success and long-term corporate image. Using a quantitative research design, data were collected from 150 respondents via a Likert scale (1–5) and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that all four independent variables—marketing innovation, employee competence, customer orientation, and product quality—positively and significantly influence market performance. Furthermore, these variables also exert significant positive effects on organizational reputation, both directly and indirectly through market performance. Among them, product quality exhibits the strongest effect on market performance, while market performance itself significantly enhances organizational reputation. The findings suggest that the synergy between innovative marketing, competent human resources, customer focus, and superior product quality contributes to improved competitiveness, customer satisfaction, and reputation building. This study provides valuable theoretical and managerial implications for multinational corporations operating in Indonesia, emphasizing the importance of continuous investment in innovation, employee capability development, customer relationship management, and product quality assurance to sustain high performance and a positive organizational reputation in both global and local markets.
Factors That Encourage Consumers to Choose Dexlite as Fuel for Diesel Vehicles Kushariyadi, Kushariyadi
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.43412

Abstract

Dexlite is a diesel fuel product that was just released in mid-2016. This study aims to explain the influence of product quality, promotion, and price of Dexlite on purchasing decisions so that it can be used as a reference for developing Dexlite marketing strategies in Malang City. The type of research used is explanatory with a quantitative approach. The variables in this study include product quality, promotion, and price. The population of this study is Dexlite consumers in the private vehicle user sector in Malang City. The sample used in this study was 100 respondents taken using convenience sampling and data collection methods using questionnaires. The results of this study include: 1. The product quality variable has a positive and significant effect on Dexlite purchasing decisions in Malang City. 2. The promotion variable has a positive and significant effect on Dexlite purchasing decisions in Malang City. 3. The price variable has a positive and significant effect on Dexlite purchasing decisions in Malang City. 4. The product quality, promotion, and price variables together have a positive and significant effect on T purchasing decisions.
Designing a Sustainable Value Proposition for MSMEs (Case Study: Watu Gunung Perkasa) Syahmadina, Definna Tarissa; Prabowo, Fajar Sidiq Adi
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.v24i3.42696

Abstract

Currently, MSMEs have an important role in supporting the country’s economic growth. However, the challenge of creating a sustainable business amidst the increasing public awareness of environmental issues presents a unique challenge for MSME actors. This research aims to design a sustainable value proposition for Watu Gunung Perkasa, which operates in the natural stone processing sector. Additionally, the goal of this research is to maintain business relevance and enhance the competitiveness of  Watu Gunung Perkasa in the long term. This Study employs a qualitative exploratory method. Data collection in this research was conducted through in-depth interviews, observations, and documentation with the business owner and stakeholders. The results of the study indicate that Watu Gunung Perkasa has created value through the services and products it offers. However, there are still several opportunities that have not been fully utilized by Watu Gunung Perkasa. It can be seen that the value mapping tool is an effective analysis tool used to design sustainable value propositions for MSMEs with analysis of captured value, missed value, and value destruction. This research also can contribute to the development of the literature related to business sustainability in the context of MSMEs.
Factors That Impact Fraud Prevention in Village Financial Management Rahmawati, Wita; Nurhayati, Enung; Puspasari, Oktaviani Rita
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.v24i3.43019

Abstract

In recent years, the government has annually allocated a large amount of funds to villages as a form of commitment to accelerate development and empowerment of rural communities. However, the large allocation of village funds is at risk of causing irregularities. The purpose this study was to determine the effect of religiosity, locus of control, transparency, bystander effect, and whistleblowing system on fraud prevention in village financial management. This study uses a quantitative method with a stratified random sampling technique. The respondent sample consisted of 105 people from three sub-districts in Cirebon Regency, namely Ciledug District, Pabuaran District, and Waled District. The units of analysis of this study were the village head, village secretary, finance officer, head of BPD (Village Consultative Body), and head of LPMD (Village Community Empowerment Institution) through direct distribution of questionnaires. This study uses the IBM SPSS version 22 data processing program. which uses multiple linear regression data analysis techniques. The results of the study indicate that religiosity, focus of control, transparency, and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. While the bystander effect has a negative and significant effect on fraud prevention in village financial management.
Bahasa Inggris Muhliza, Nurul; Rahim, Abd.; Kamaruddin, Citra Ayni; Astuty, Sri; Irwandi, Irwandi
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.43008

Abstract

This quantitative research aims to analyze the influence of Government Expenditure in the Education Sector, Health Sector, and Minimum Wage (UM) on Poverty in five districts with the highest poverty rates in South Sulawesi Province (Pangkep, Jeneponto, Luwu, North Luwu, and Enrekang), utilizing annual panel data spanning the 2015 to 2024 period. Through a series of model tests, the Fixed Effect Model (FEM) estimated using the Least Square Dummy Variable (LSDV) approach was determined as the best method. The estimation results show that simultaneously, the three independent variables significantly affect poverty, with the model's explanatory power (Adjusted R-Squared) reaching 77.4%. However, the partial results (t-test) reveal that only the Minimum Wage variable has a negative and significant influence in reducing poverty (Prob. 0.0079). Conversely, although Government Expenditure in the Education Sector has a positive coefficient (Prob. 0.9123) and the Health Sector has a negative coefficient (Prob. 0.4973), both are not statistically significant in influencing poverty reduction. This study concludes that policy intervention through setting adequate wages is the most effective tool in poverty alleviation efforts in the research area, while the effectiveness of public spending in the education and health sectors requires further review to ensure its long-term impact.
Trends in Tax Avoidance at PT Bentoel Internasional Tbk: An Evaluation Based on Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR) Yuyun Kurniawati; Khariidatul Bahiyyah
Jurnal Wacana Ekonomi Vol 25 No 02 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i02.43096

Abstract

Tax avoidance is a significant issue in corporate governance, particularly among multinational companies that have the flexibility to exploit cross-jurisdictional regulatory gaps. This study aims to analyze tax avoidance trends at PT Bentoel Internasional Investama during the 2013–2022 period using the indicators Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR). This research employs a quantitative descriptive method based on secondary data obtained from the company’s financial statements. The findings show variations in ETR and CETR across years, including extreme values such as zero, negative, and above 100%. Low ETR and CETR values in certain years indicate potential tax avoidance practices, which may be influenced by company losses, timing differences in tax expense recognition, or tax management strategies. This study provides insights into the effectiveness of ETR and CETR as indicators for detecting potential tax avoidance practices. The findings indicate that differences between ETR and CETR significantly reflect variations in the intensity of corporate tax planning, suggesting that statutory tax rates cannot serve as the sole indicator of tax compliance. Furthermore, inconsistencies between accounting standards and tax regulations create opportunities for regulatory arbitrage, enabling firms to legally optimize their tax burdens. These results also imply that multi-year analysis is more relevant for evaluating tax behavior and assessing corporate tax aggressiveness.
Pengaruh Digitalisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Vania Rakhmadhani
Jurnal Wacana Ekonomi Vol 25 No 02 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i02.43112

Abstract

Tax digitalization is a strategic effort undertaken by the Directorate General of Taxes (DGT) to enhance efficiency, transparency, and taxpayer compliance. This study aims to analyze the impact of tax digitalization on the compliance of individual taxpayers in Indonesia. Using a quantitative  descriptive Method, data were collected through surveys of individual taxpayers who have utilized digital systems such as e-filing, e-billing, and e-payment. Data analysis was conducted using regression methods to measure the significant influence of digitalization on tax compliance. The results indicate that tax digitalization has a positive impact on taxpayer compliance. Challenges such as low digital literacy and resistance to change remain obstacles in the implementation of this system. Tax digitalization is proven to enhance taxpayer compliance, driven by technological understanding, perceived ease of use, and perceived benefits. The Directorate General of Taxes (DGT) needs to strengthen digital literacy programs and change management strategies to ensure a more inclusive and effective system implementation, capable of optimizing state revenue.
The Impact of Television Advertising and Sales Promotion on Generation Z Consumers’ Purchase Intention for Product X Sachet in the Greater Malang Area Kusuma , Made Budiramdani; Sembiring, Sunardi
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.43274

Abstract

This study aims to analyze the influence of television advertising and sales promotion on the purchase interest in HiLo Sachet products among Generation Z consumers in the Greater Malang area. The research employs a quantitative approach using a survey method involving 402 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to examine the effect of each variable. The findings indicate that both television advertising and sales promotion have a positive and significant influence on purchase interest, with a simultaneous contribution of 94.4%. These results suggest that an integrated marketing communication strategy, particularly the combination of persuasive advertising messages and attractive sales promotion programs, is highly effective in shaping purchase interest among Generation Z consumers. This study provides managerial implications for strengthening marketing strategies in the FMCG sector, especially in enhancing consumer appeal and driving purchase decisions among young consumers.
Pengaruh Digital Governance terhadap GDP melalui E-Taxation dan E-Banking di Indonesia: Analisis Literatur Sistematis Gilberth Suryadi; Mulyani Safira; Nindah Warachmah Suharji; Dini Hariyanti; Muhammad Zilal Hamzah
Jurnal Wacana Ekonomi Vol 25 No 02 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i02.43399

Abstract

Digital transformation in public governance and the financial sector has become a strategic driver of national economic growth. Digital governance plays a crucial role in improving bureaucratic efficiency, fiscal transparency, and the integration of public and financial services. This study aims to analyze the impact of digital governance on Gross Domestic Product (GDP) growth through two key instruments, namely e-taxation and e-banking in Indonesia. A Systematic Literature Review (SLR) method was employed, examining scientific publications and official institutional reports from 2020 to 2025. The analytical framework is based on Modernization Theory, the E-Government Maturity Model, and Fiscal Policy Transmission Theory. The findings indicate that strengthened digital governance positively contributes to increased tax revenues, expanded financial inclusion, and improved efficiency of the financial system, which indirectly supports GDP growth. The integration of e-taxation and e-banking within the digital governance framework enhances fiscal capacity, economic stability, and sustainable economic development.

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