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Pusat Pengembangan Ekonomi Bisnis dan Kewirausahaan, Fakultas Ekonomi dan Bisnis University Muhammadiyah Malang. Jl. Tlogomas No 246 Malang, Jawa Timur, Indonesia Phone (+62) 341464318 ex 286 Hp: 085230152549
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Jurnal Inovasi Ekonomi
Published by Universitas Muhammadiyah Malang
ISSN : 24774804     EISSN : 26863804     DOI : https://doi.org/10.22219/jiko.v4i2.9851
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Inovasi Ekonomi (JIKO) has been accredited by the National Journal Accreditation (ARJUNA) Managed by the Ministry of Research, Technology, and Higher Education, Republic of Indonesia, and is currently ranked 4th (Sinta 4). Indexed at Google Scholar and Dimensions. JIKO is an open-access short communication (letter) journal that publishes both theoretical and empirical original papers in all economics and business fields. JIKO emphasizes contributions to the academic and practical world so that JIKO is expected to have a broad impact from policymakers to economic actors ranging from companies, industries to MSMEs. JIKO uses the word "Inovasi" which is the same as Innovation as an answer to the increasingly dynamic and disruptive changes in the economic, business, and technology world. We are also delighted with the multidisciplinary approach. Therefore, we appreciate the novelty and conclusion based on the mature discussion. JIKO only receives article-length, not more than 2500 words, and treat every single manuscript with the double-blind review process.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 153 Documents
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The influence of tax planning, capital structure, and company size on company performance Halimah Tusa’diah; Wiwit Irawati
Jurnal Inovasi Ekonomi Vol. 10 No. 02 (2025): October
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v10i02.40707

Abstract

This study examines the effects of tax planning, capital structure, and firm size on the performance of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The study employs a quantitative approach using secondary data obtained from companies' annual financial reports. The sample consists of 15 infrastructure companies selected using purposive sampling. Panel-data regression is employed to examine the partial and joint effects of tax planning, capital structure, and firm size on firm performance, with the model selected based on the Chow and Hausman tests. The results show that tax planning has a negative but statistically insignificant effect on firm performance. Capital structure also has a negative but statistically insignificant effect on firm performance. In contrast, firm size has a negative and statistically significant effect on firm performance. The joint test indicates that tax planning, capital structure, and firm size simultaneously have a significant effect on firm performance. These findings suggest that tax-saving strategies and debt financing do not automatically improve corporate performance, while expansion in firm scale may be associated with higher organizational and operational costs when not accompanied by proportional improvements in efficiency. The study contributes sector-specific evidence on the determinants of firm performance in Indonesian infrastructure companies and highlights the importance of integrating tax, financing, and organizational decisions into corporate financial management.
Production scale, feed management, and production efficiency as determinants of smallholder dairy farmers’ income Haryo Bimo Budi Indrasto; Nur Hidayah; Muslim Affandi
Jurnal Inovasi Ekonomi Vol. 11 No. 01 (2026): June 2026
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v11i01.42661

Abstract

This study examines the relationship between production scale, production infrastructure, feed management, and production process efficiency and the income of smallholder dairy farmers in Pagerjurang Village, Boyolali Regency, Indonesia. Using cross-sectional survey data from 75 dairy farmers, the study employs Ordinary Least Squares (OLS) regression to analyze differences in daily milk income. The results show that herd size and concentrate-feed use are positively and significantly associated with farmers’ income, while milking duration has a significant negative association. In contrast, barn area and tofu-dregs use are not statistically associated with income. These findings indicate that income differences among smallholder dairy farmers are more closely related to productive capacity, feed management, and production process efficiency than to physical infrastructure alone. The study highlights the importance of improving resource utilization, access to quality feed, and production efficiency in strengthening the economic performance of smallholder dairy farming. The findings provide practical implications for policies and extension programs aimed at improving productivity and income through more efficient farm-level resource management.
Digital trust as an institutional capability for SME internationalization: A grounded theory from Indonesia Wardha Nilawati; Sudarmiatin Sudarmiatin; Heri Pratikto
Jurnal Inovasi Ekonomi Vol. 11 No. 01 (2026): June 2026
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v11i01.44559

Abstract

The platform economy has transformed how small and medium-sized enterprises (SMEs) participate in international markets by reducing traditional barriers to cross-border trade. However, successful digital internationalization remains uneven among SMEs in emerging economies, suggesting that platform participation alone is insufficient to achieve international competitiveness. This study develops a substantive theory explaining how SMEs build digital trust as an institutional capability that supports internationalization within platform economy ecosystems. Adopting a Constructivist Grounded Theory approach, the study collected data from 25 SME owners in Banyuwangi, Indonesia, through theoretical sampling, semi-structured in-depth interviews, participant observation, and document analysis. Data were analyzed iteratively using initial, focused, and selective coding supported by NVivo. The findings identify Layered Digital Trust Building as the core category explaining how SMEs progressively accumulate trust through product presentation, authentic local narratives, service responsiveness, and reputation management across digital touchpoints. These findings are integrated into the Digital Trust Escalation Model, which describes four sequential stages of capability development: Digital Presence, Social Proof, Authentic Narrative, and Brand Independence. The study demonstrates that platform economy primarily functions as an institutional infrastructure, whereas successful internationalization depends on SMEs' ability to transform platform participation into adaptive digital capabilities and institutional trust. Theoretically, the study extends the literature on platform economy and SME internationalization by conceptualizing digital trust as an institutional capability rather than merely a marketing outcome. The findings also provide practical implications for strengthening innovation ecosystems, capability development, and policy support to enhance SME competitiveness in emerging markets.

Page 16 of 16 | Total Record : 153

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