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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 272 Documents
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The Effect of Book Tax Gap, Cash Flow Volatility, Operating Cycle, and Financial Leverage on Earnings Persistence: The Moderating Role of Managerial Ownership Rodiyah Kusuma Dewi; Dewi Indriasih; Teguh Budi Raharjo
Jurnal Wacana Ekonomi Vol 25 No 3 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i3.43758

Abstract

The volatile nature of earnings within the consumer cyclicals industry often mirrors the sector's acute vulnerability to macroeconomic shifts, casting doubt on the long-term viability of corporate financial performance. Sparked by a persistent lack of consensus in prior literature regarding what truly drives profit durability, this inquiry delves into the underlying mechanics of earnings persistence. The research centers on evaluating the influence exerted by the book tax gap, operating cash flow variance, the duration of the operating cycle, and financial leverage. To provide a deeper layer of analysis, managerial ownership is introduced as a moderating force to determine whether internal governance can tilt the relationship between these factors and earnings stability for firms listed on the Indonesia Stock Exchange between 2021 and 2025. Drawing from a quantitative dataset of 260 observations across 52 entities, the application of Moderated Regression Analysis (MRA) brought several critical insights to light. The data reveals that the discrepancy between accounting and taxable income the book tax gap actually serves as a positive catalyst, reinforcing the persistence of earnings. Conversely, a protracted operating cycle acts as a primary bottleneck, significantly eroding the stability of reported profits. Interestingly, neither the fluctuations in cash flow nor the weight of financial debt played a meaningful role in shaping earnings trajectories during this period. The moderating impact of managerial ownership proved highly targeted; it functioned exclusively to buffer the negative repercussions of a lengthy operating cycle. Ultimately, this study underscores that maintaining a resilient financial profile depends less on debt structures and more on the strategic alignment of fiscal reporting and the aggressive pursuit of operational efficiency.
Mendorong Perilaku Ramah Lingkungan di Kalangan Wisatawan Melalui Pengalaman Lingkungan dan Ikatan Terhadap Tempat dengan Memperkuat Kepedulian Lingkungan dalam Pariwisata Alam di Nusa Tenggara Barat Pandu Sapto Desmantyo; Rochmah Dewi Suryani; Rivaldi Arissaputra; Sarah Sentika
Jurnal Wacana Ekonomi Vol 25 No 3 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i3.43693

Abstract

The growth of nature-based tourism in Indonesia has not been accompanied by a corresponding improvement in visitor environmental behaviour, creating a persistent gap between tourism expansion and ecological sustainability. This study examines the relationships among Experiencescape, Place Attachment, Environmental Concern, and Environmentally Responsible Behaviour (ERB) among tourists visiting nature-based destinations in Nusa Tenggara Barat (NTB), Indonesia. Using a quantitative verificative design, data were collected from 266 respondents through purposive sampling and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with 5,000 bootstrapping resamples. The results confirm that Experiencescape significantly influences Place Attachment, and that Place Attachment positively drives ERB. However, Experiencescape did not directly influence ERB, indicating that behavioural change operates through emotional mediation rather than direct experiential stimuli. Environmental Concern significantly moderated the Experiencescape–Place Attachment relationship in a negative direction, suggesting that environmentally conscious visitors apply more critical evaluative standards to the experiential environment. Environmental Concern did not significantly moderate either the Experiencescape–ERB or Place Attachment–ERB relationships. These findings highlight that fostering deep emotional bonds between tourists and natural destinations is more effective than relying on experiential quality alone to promote responsible environmental behaviour. Destination managers and policymakers in NTB are encouraged to prioritise ecologically authentic and interpretive experiencescape designs that strengthen place attachment as an indirect pathway to sustainable visitor conduct.

Page 28 of 28 | Total Record : 272

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