cover
Contact Name
Niki Puspita Sari
Contact Email
nikipuspita21@gmail.com
Phone
+6281359569292
Journal Mail Official
dialektika@uniramalang.ac.id
Editorial Address
Jalan Raya Mojosari No.2, Kepanjen, Jatirejoyoso, Malang, Jawa Timur 65163
Location
Kota malang,
Jawa timur
INDONESIA
Dialektika: Jurnal Ekonomi dan Ilmu Sosial
ISSN : 25024094     EISSN : 2598781X     DOI : https://doi.org/10.36636/dialektika
Dialektika adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Raden Rahmat Malang. Jurnal ini memiliki spesifikasi sebagai media untuk mengkomunikasikan hasil-hasil penelitian dan pemikiran konseptual yang berkaitan dengan bidang Ekonomi dan Ilmu Sosial. Jurnal ini terbit berkala setiap enam bulan sekali pada bulan Februari dan September.
Articles 240 Documents
Analisis Kepuasan Terhadap Konsumen Waroeng Steak And Shake Kota Malang Suroto, Karunia Setyowati; Setiaji, Jatmiko; Nugroho, Anung Prasetyo; Murti, Ariani Trisna
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7841

Abstract

This study aims to analyze and empirically prove the effect of product quality, price, service quality, and convenience on customer satisfaction at Waroeng Steak and Shake in Malang City. The main focus is to identify the most contributing determinants in shaping positive customer experiences amidst intense competition in the culinary industry. A quantitative approach with a survey method was employed , using purposive sampling of 100 active customers. This sample size meets the statistical power criteria for regression analysis in the context of consumer behavior research. Data were analyzed using multiple linear regression. The results indicate that partially and simultaneously, product quality, price, service quality, and convenience have positive and significant effects on customer satisfaction. The findings reveal that service quality is the most dominant factor in increasing customer satisfaction, followed by convenience, price, and product quality. The coefficient of determination (R2) of 70.3% shows that this model has high predictive ability in explaining variations in customer satisfaction.    
Determinan Tax Avoidance pada Perusahaan Manufaktur: Peran Komisaris Pejabat/Mantan Pejabat, Leverage, Konsentrasi Pelanggan, dan Kepemilikan Institusional Nugroho, Andre; Ramadhan, Desta Dwi; Fitri, Riska Lailatul; Salsabila, Aisha; Izzatii, Muhammad Islam; Nugrahanto, Arif
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7893

Abstract

This study examines the effects of politically connected commissioners (current or former government officials), leverage, customer concentration, and institutional ownership on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a quantitative approach with Panel-Corrected Standard Errors (PCSE) and purposive sampling, the final sample comprises 56 firms (280 firm-year observations). The findings indicate that leverage significantly increases tax avoidance, and the presence of commissioners who are current or former government officials further amplifies firms’ propensity to engage in tax avoidance. In contrast, institutional ownership significantly promotes tax compliance, while customer concentration has no significant effect on tax avoidance. Therefore, tax supervision and governance should be prioritized for firms with high leverage and strong political connections, as they are more prone to engage in tax avoidance.
T Transformasi Peran KOPPONTREN dalam Membangun Kemandirian Ekonomi Pesantren: Analisis Model Bisnis dan Tata Kelola Berkelanjutan Zain, Zain; Rofiq, Aunur; Segaf, Segaf
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8525

Abstract

Islamic boarding schools (pesantren) in Indonesia face economic independence challenges due to reliance on traditional donative funding. The urgency of this study lies in the limited holistic research on Islamic Boarding School Cooperatives (KOPONTREN) as a strategic solution to address this gap and strengthen community-based sharia economy. This research aims to analyze the institutional transformation of KOPONTREN as a hybrid institution in building pesantren economic independence through a descriptive qualitative approach with thematic content analysis of 41 relevant academic references (2000–2025) on pesantren economy, sharia cooperatives, and Islamic governance. The findings indicate that KOPONTREN evolves as an adaptive response to modernization, functioning as a hybrid institution integrating Islamic values, modern management practices, business model innovation (agribusiness, education, social finance), and sustainable governance principles. This study contributes a conceptual synthesis model with four pillars, affirming KOPONTREN as a driver of people’s economy and a strategic instrument for long-term pesantren resilience.
Pengaruh Harga dan Gaya Hidup terhadap Keputusan Pembelian Produk Imitasi di Kota Malang Hikmah, Lailatul; Puspita, Wulan Dri; Anggraeni, Shella Fitryah
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7683

Abstract

This study aims to analyze the influence of price and lifestyle on purchasing decisions of imitation products in Malang City. The method used is a quantitative descriptive approach to describe the existing phenomenon. The independent variables are price and lifestyle, while the dependent variable is purchasing decision. Data were collected through an open questionnaire distributed to 54 respondents who have purchased imitation products in Malang City, East Java. Data analysis was conducted using multiple linear regression and hypothesis testing. The results show that price has a negative and insignificant effect on purchasing decisions, while lifestyle has a positive and significant effect. This indicates that lifestyle is a more dominant factor than price in influencing consumer purchasing decisions. This study is expected to contribute to consumer behavior theory and provide practical insights for businesses in developing more effective marketing strategies aligned with consumer preferences.
Implementasi Teori Kognitif Sosial: Dampak Herding Behavior terhadap Peningkatan Penyerapan Anggaran Wulandari, Martina; Supramono, Supramono; Sulistyawati, Andriani Ika
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8602

Abstract

The Ministry of Religious Affairs (MoRA) mandated 70% budget absorption target by July. MoRA's Central Java Province achieved 48–49% in 2022–2023. No prior research whether herding bias moderate the relationship between these structural factors and budget absorption. Study aims: analyze the direct effects of budget planning, budget revisions, and regulations on budget absorption, examine whether herding bias moderates these relationships. Grounded in Bandura's Social Cognitive Theory, about behavior results from interactions between personal, behavioral, and environmental factors. Method: A quantitative, with purposive sampling of 100 respondents. Results: The absence of herding moderation is explained by the dominance of personal factors within SCT. Officers possess high competence, extensive experience and emotional stability, which enable independent decision-making.  Conclusion: personal factors can override herding bias in public sector.
Analisis Penerapan Akuntansi Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kios Aisyah Mahmud, Mohamad Reza; Hasiru, Roy; Ardiansyah, Ardiansyah; Hafid, Radia; Koniyo, Rierind
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8925

Abstract

This study examines the implementation of accounting practices in Micro, Small, and Medium Enterprises (MSMEs), focusing on Kios Aisyah, and identifies factors inhibiting their application. Employing a qualitative descriptive case study approach, data were collected through interviews, observations, and documentation, and analyzed using the Miles and Huberman model, including data reduction, display, and conclusion drawing. The findings reveal that accounting practices at Kios Aisyah remain rudimentary, relying solely on purchase receipts and simple cash records without systematic journalizing or ledger preparation. Financial information is largely estimative and dependent on the owner’s memory, with revenue recognized on a cash basis and no formal financial statements prepared. Key barriers include limited accounting knowledge, lack of training and assistance, operational prioritization, and constraints in time and human resources. This study contributes by providing an in-depth analysis of the accounting cycle implementation in micro-scale kiosk businesses.
Kemampuan Diversifikasi Pendapatan dan Keberlanjutan Keuangan UMKM Kuliner: Peran Mediasi Stabilitas Pendapatan Listiani, Nur; Alliyah, Siti; Meiriyanti, Rita
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.9171

Abstract

This study aims to examine the effect of revenue diversification capability on the financial sustainability of culinary micro, small, and medium enterprises (MSMEs), with income stability as a mediating variable. Data were collected through a survey of 150 culinary MSMEs in Rembang Regency, Central Java, Indonesia, using a structured questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a bootstrapping approach to test the proposed relationships. The results indicate that revenue diversification capability has a positive and significant effect on both income stability and financial sustainability. Income stability also significantly influences financial sustainability and partially mediates the relationship between diversification capability and sustainability. These findings suggest that diversification enhances financial sustainability primarily by stabilizing income streams, providing practical implications for MSMEs to develop strategies that ensure more predictable and sustainable income.
Orientasi Kewirausahaan, Kapabilitas Pemasaran, dan Kinerja Usaha Mikro di Indonesia Ningtyas, Mega Noerman; Sudarmiatin, Sudarmiatin; Hermawan, Agus
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

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

Abstract

Micro-enterprises play a strategic role in Indonesia’s economy; however, the literature shows inconsistencies regarding how entrepreneurial orientation translates into business performance, particularly in micro-enterprise contexts. This study examines the mediating role of marketing capability in the relationship between entrepreneurial orientation and business performance among micro-enterprises in Indonesia. A survey of 230 micro-enterprise owners in East Java was conducted, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that entrepreneurial orientation has a positive and significant effect on both marketing capability and business performance. Marketing capability also mediates the relationship between entrepreneurial orientation and performance. These findings suggest that entrepreneurial orientation does not automatically enhance performance without adequate marketing capability. Practically, the results highlight the need for policymakers, such as the Dinas Koperasi dan Usaha Mikro to prioritize strengthening marketing capabilities in micro-enterprise development programs.
Tantangan dan Peluang dalam Adopsi Teknologi Digital pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Jakarta Sarah Anistia; Kharisma Azmi Yoningsih
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.9173

Abstract

In globalization and evolving consumer behavior, ( Micro, Small, and Medium Enterprises) MSMEs must embrace digital technology to endure and remain competitive. This study aims to investigate the challenges and opportunities faced MSMEs in Jakarta in adopting digital technology utilizing the Diffusion of Innovation (DOI) theory framework.  The methodology is using in-depth interviews with 25 MSMEs across diverse sectors. The analysis indicates that relative advantage is the primary motivator, as MSMEs stakeholders perceive digital technology to enhance market access, operational efficiency, marketing strategies, product innovation, and increase competitiveness and business sustainability. However, the technology's compatibility with the local work culture is not aligned, indicating that the drive to innovate is stronger. The opportunity to evaluate technology positively impacts adoption decisions. This study enhances comprehension of the dynamic’s digital technology adoption by MSMEs.
Strategi Komunikasi Pemasaran: Pengaruh Advertising, Endorsement, dan Brand Image terhadap Loyalitas Konsumen Telkomsel Iftikad, Ismi; Pratama, Kirana Putri
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.9375

Abstract

This study aims to analyze the effect of Advertising, Endorsement, and Brand Image on Telkomsel Customer Loyalty. A quantitative explanatory research design was employed. The sample consisted of 100 respondents determined using the Lemeshow formula with purposive sampling criteria, namely Telkomsel users aged at least 17 years and having used the service for a minimum of one year. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using multiple linear regression with SPSS.The results indicate that Advertising and Brand Image have a positive and significant effect on Customer Loyalty, while Endorsement does not have a significant partial effect. Simultaneously, the three variables significantly influence Customer Loyalty with a contribution of 37.4%. Brand Image is identified as the most dominant variable affecting customer loyalty.These findings suggest that in the telecommunications industry, customer loyalty is more strongly influenced by brand perception and service quality image rather than celebrity endorsement appeal.