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INDONESIA
JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27164128     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1. Human Resource Management, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, and 17.Islamic Capital Market
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 332 Documents
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Manufacturing Village Development for Structural Transformation: A Policy Design Study for Indonesia Fadillah, Abi; Wibowo, Bintang Satrio
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9359

Abstract

National development constitutes a constitutional mandate to achieve social welfare, as affirmed in the Preamble of the 1945 Constitution of the Republic of Indonesia. Nevertheless, Indonesia’s development trajectory has remained predominantly growth-oriented, resulting in persistent structural disparities between urban and rural areas. Although policy initiatives such as the Asta Cita framework and village fund allocation have been implemented, the economic contribution of rural areas to national Gross Domestic Product (GDP) remains limited. At the same time, the declining share of manufacturing at the national level signals emerging deindustrialization. This condition highlights the absence of an integrated rural-based industrialization model capable of driving structural transformation. This study adopts a policy design approach based on normative policy analysis and comparative institutional review. The analytical procedure involves synthesizing structural transformation theory, examining Indonesia’s regulatory framework on rural and industrial development, and reviewing selected international experiences to construct a contextually relevant policy design. The study does not employ primary or econometric data, but develops a structured policy design derived from theoretical and institutional analysis. The paper proposes the policy of a Manufacturing Village as a region-based development paradigm aimed at strengthening manufacturing activities in rural areas through the integration of bottom-up participation and top-down coordination. Contribution of this research lies in extending structural transformation discourse toward a village-level governance framework and providing an operational institutional architecture that connects national industrial policy with rural administrative systems. The proposed framework is expected to enhance rural value-added production, expand non-agricultural employment, reduce regional disparities, and support inclusive and sustainable structural transformation in Indonesia.
Analisis Sektor Unggulan dan Pergeseran Struktur Ekonomi dengan Pendekatan Location Quotient dan Shift Share Khafifah Indahsari Arif Sulnas; Basri Bado; Muhammad Syafri; Abdul Rajab; Citra Ayni Kamaruddin
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9296

Abstract

The economic structure of Pinrang Regency shows the diversity of business sectors with the contribution of GDP which is still dominated by the primary sector. Based on BPS data for 2015-2024, it shows that the growth rate in the agriculture, forestry, and fisheries sectors is only 4.23 percent and this value is smaller than the average GDP growth of Pinrang Regency, which is 5.71 percent. On the other hand, the information and communication sector recorded the highest growth, namely 9.08 percent. The increase in the growth rate in the secondary and tertiary sectors with a high percentage shows that there are changes in several economic sectors that support economic growth in Pinrang Regency. This research aims to find out the leading sectors and shifts in economic structure as the basis for development planning in Pinrang Regency. The research was carried out quantitatively by utilizing secondary data from BPS, especially GDP data for Pinrang Regency and South Sulawesi Province in 2015–2024. The analysis was carried out using location quotient analysis techniques and shift share analysis. The results of the location quotient analysis show that Pinrang Regency has three leading sectors, namely (1) agriculture, forestry, and fisheries with an average LQ of 2.19; (2) electricity and gas procurement with an average LQ of 1.22; and (3) wholesale and retail trade, car and motorcycle repair with an average LQ of 1.02. Furthermore, the findings of the shift share analysis reveal that Pinrang Regency has experienced a shift in economic structure during the 2015–2024 period, shifting from the primary sector to the tertiary sector. This structural change is reflected in the increase in the contribution of the tertiary sector, especially the increase in dominance in the large trade and retail sectors, car and motorcycle repair with a net shift of 38.85 billion rupiah.
Mengukur Kinerja Keuangan UMKM: Peran Human Capital, Literasi Keuangan, dan Adopsi Fintech Isnaini Anniswati Rosyida; Siti Shoimah; Yerisma Welly; Martin Yehezkiel Sianipar
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9470

Abstract

This study examines the effect of Human Capital, Financial Literacy, and Financial Technology (FinTech) Adoption on the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs), with Risk Perception serving as a moderating variable. A quantitative research design was employed, and data were collected through questionnaires distributed to 98 MSME actors in Baureno District, Bojonegoro Regency. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that Human Capital, Financial Literacy, and Financial Technology Adoption each have a positive and significant effect on MSME financial performance. Furthermore, Risk Perception significantly moderates the relationship between FinTech Adoption and Financial Performance in a negative direction, suggesting that higher levels of perceived risk weaken the positive impact of FinTech adoption on business performance. These results underscore the critical role of strengthening human capital capabilities, enhancing financial literacy, and promoting technological adoption to improve MSME performance. However, they also highlight the importance of managing perceived business risks to ensure that the benefits of financial technology can be fully realized
Peran Mediasi Perceived Value terhadap Repurchase Intention dalam Model S-O-R pada Produk Skincare Dinda Agustina Fauziah; Surpiko Hapsoro Darpito
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9574

Abstract

The facial care and beauty industry has experienced rapid growth driven by technological advancements and evolving consumer behavior. Azarine, as one of the popular skincare brands, has faced an overclaim issue that went viral on social media, triggering consumer skepticism and potentially reducing repurchase intention. Previous studies have reported inconsistent findings regarding the psychological mechanisms underlying the influence of brand image and online customer reviews on repurchase intention, particularly when incorporating perceived value as a mediating variable. This study aims to examine these relationships within the Stimulus-Organism-Response (SOR) framework using a quantitative approach with purposive sampling of 250 Azarine users in the Special Region of Yogyakarta, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that brand image (β = 0.473; p < 0.05) and online customer reviews (β = 0.472; p < 0.05) have a positive and significant effect on perceived value, while perceived value significantly influences repurchase intention (β = 0.673; p < 0.05). However, both variables do not have a direct significant effect on repurchase intention (brand image: y = 0.716; p = 0.474; online customer reviews: t = 1.147; p = 0.251). In contrast, the indirect effects through perceived value are significant (brand image: β = 0.319; t = 7.983; p < 0,05; online customer reviews: β = 0.317; t = 7.592; p < 0.05), indicating that perceived value acts as a full mediator in the model. These findings highlight the critical role of perceived value in driving repurchase intention and reinforce the Stimulus-Organism-Response (SOR) framework, where brand image and online customer reviews function as stimuli, perceived value as the organism, and repurchase intention as the response, implying that the effect of stimuli on responses occurs through consumers’ internal evaluation.
Pengaruh Ekspor dan Impor Terhadap Pertumbuhan Ekonomi di Indonesia Pada Tahun 2004- 2024 Aditia Apriana; Heni Noviarita; Suhendar Suhendar
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9586

Abstract

Economic growth is an important indicator in evaluating a country's development performance, which is influenced by international trade activities such as exports and imports. However, the relationship between exports, imports, and economic growth in Indonesia has shown inconsistent results in previous studies. This study aims to analyze the effect of exports and imports on economic growth in Indonesia during the period 2004–2024. This research applies a quantitative approach using secondary data in the form of time series obtained from the Central Bureau of Statistics (BPS). The analytical method employed is multiple linear regression supported by classical assumption tests, t-test (partial), F-test (simultaneous), and coefficient of determination analysis. The novelty of this study lies in the use of a longer and more updated observation period up to 2024 and the integration of economic analysis with an Islamic economic perspective in examining international trade activities. The results indicate that partially, exports and imports have a positive but not significant effect on economic growth. However, simultaneously exports and imports have a significant effect on economic growth with a probability value of 0.000212. The coefficient of determination shows that 60.93% of economic growth variation can be explained by export and import variables. This study contributes to enriching empirical studies on the role of international trade in economic growth and provides insights for policymakers in formulating sustainable trade policies.
Customer Value as a Mediator of Service Performance, Brand Image, and Marketing Performance Irene Yospi; Lauw Sun Hiong; Stivenes Tjin Siam
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9720

Abstract

This study examines the mediating role of customer value in the relationship between service performance, brand image, and marketing performance within fashion MSMEs. Anchored in value-based marketing logic and signaling theory, this research seeks to explain how internal capabilities and market-based assets are translated into superior performance outcomes. A quantitative approach was employed using Covariance-Based Structural Equation Modeling (CB-SEM) with AMOS, based on data collected from 150 respondents. The findings reveal that service performance has a significant positive effect on customer value, which subsequently enhances marketing performance. However, service performance and brand image do not exert a direct influence on marketing performance. These results indicate that the effectiveness of both operational excellence and symbolic brand attributes is contingent upon their ability to generate customer-perceived value, rather than directly driving performance outcomes. This suggests that customers evaluate offerings through a value lens, integrating functional, emotional, and cost-related considerations before translating them into behavioral responses. Moreover, customer value fully mediates the relationship between service performance and marketing performance, highlighting its role as a critical value-transformation mechanism through which firm-level capabilities are converted into market success. In contrast, the absence of a mediating effect between brand image and marketing performance implies that brand-related signals may lack sufficient strength or credibility in the MSME context, where consumers may prioritize tangible benefits over symbolic associations. This study contributes to the extant literature by reinforcing the centrality of customer value as a bridging construct that links internal resources and external performance, while also challenging the presumed direct effect of brand image in emerging market settings. From a managerial perspective, the findings underscore the importance for MSMEs to move beyond service delivery and brand positioning toward a more holistic, value-oriented strategy focused on delivering superior customer value to achieve sustainable marketing performance.
Analisis Pengaruh PAD, Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Ala Rowanda; Baiq Ismiwati
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9888

Abstract

The urgency of this research lies in the importance of local government financial performance as an indicator of the region's ability to manage financial resources effectively and efficiently. This study aims to analyze the effect of Local Own-Source Revenue (PAD), balancing funds, and capital expenditure on the financial performance of local governments in regencies/cities in West Nusa Tenggara Province. Data collection methods were carried out through documentation and literature review sourced from local government financial reports as well as data obtained from the Directorate General of Fiscal Balance (DJPK) website. The type of data in this study is quantitative data, which is processed using the panel data regression method to analyze the relationships between the variables studied. The research results indicate that partially, Local Own-Source Revenue has a positive and significant effect on the financial performance of local governments with a coefficient of 0.703146, which indicates that every 1% increase in PAD will increase the Fiscal Independence Ratio by 0.70%. Conversely, Balancing Funds have a negative and significant effect with a coefficient of -0.246675, where every 1% increase in Balancing Funds will decrease the Fiscal Independence Ratio by 0.24%. Similarly, Capital Expenditure has a negative and significant effect with a coefficient of -0.135521, where every 1% increase in Capital Expenditure will decrease the Fiscal Independence Ratio by 0.13%. Simultaneously, Local Own-Source Revenue, Balancing Funds, and Capital Expenditure together have a significant effect on the financial performance of regional governments in regencies/cities in West Nusa Tenggara Province with an Adjusted R-squared value of 97.99%, while the remaining 2.01% is influenced by variables outside the research model.
How Coretax Perceptions and Tax Penalties Affect Annual Tax Return Filing Compliance Imanuel Ebenhaezer Dethan; Christianus Yudi Prasetyo
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9974

Abstract

Beyond the strategic role of taxation as a primary source of government revenue, the government continues to pursue digital transformation through the implementation of the Coretax system to improve taxpayer compliance. This study examines the influence of perceived ease of use and perceived usefulness of Coretax on Annual Tax Return filing compliance among individual taxpayers in the Greater Jakarta area in 2026, with tax penalties acting as a moderating variable. This study employs a quantitative approach using primary data collected through online questionnaires distributed via Google Forms to 100 respondents selected using convenience sampling. The data were analyzed using Moderated Regression Analysis (MRA). The results show that perceived ease of use negatively affects Annual Tax Return filing compliance (β = -0.864; p = 0.046), whereas perceived usefulness has a positive effect (β = 1.571; p < 0.001). In addition, tax penalties do not moderate the relationship between perceived ease of use and compliance (p = 0.066) but negatively moderate the relationship between perceived usefulness and compliance (β = -0.089; p = 0.005). These findings suggest that the functional benefits of Coretax are an important factor in encouraging taxpayer compliance, while technological convenience that is not supported by taxpayer discipline may lead to delayed filing behavior.
Institutional Ownership, Managerial Ownership, and Firm Size as Determinants of Tax Avoidance in Mining Companies Chelsea Savana Nirwani; Andang Wirawan Setiabudi
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9978

Abstract

Given the importance of taxation as the primary source of government revenue, the practice of tax avoidance remains a concern, as many companies seek to minimize their tax liabilities through various strategies that remain within the bounds of the law. This study aims to analyze the influence of institutional ownership, managerial ownership, and firm size on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. 2024 providing updated empirical evidence amid evolving tax regulations in Indonesia's post-pandemic economic recovery. The study utilizes secondary data obtained from the companies’ annual financial reports during the observation period. The sample was selected using purposive sampling with a quantitative approach and hypothesis testing methods. Data analysis was conducted via multiple linear regression using SPSS software. The results indicate that institutional ownership has a positive effect on tax avoidance. This finding indicates that the presence of institutional ownership has not yet been able to strengthen the company’s oversight function in curbing tax avoidance practices. Meanwhile, managerial ownership and firm size do not influence tax avoidance. These results suggest that the extent of share ownership by management or the size of the firm has not yet become a determining factor in the level of tax avoidance among mining companies listed on the IDX.
Trust as Mediator of Online Reviews, Price Perception, Website Quality, and Purchase Decisions Muhammad Iqbal Ismail; Maya Sova; Forbis Ahamed
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9990

Abstract

This study examines the influence of online reviews, price perception, and website quality on purchase decisions, with trust as a mediating variable among Generation Z Shopee users in Indonesia. This research adopts a quantitative approach using survey data collected from 250 respondents and analyzed using Partial Least Squares Structural Equation Modeling. The findings show that website quality has the strongest direct effect on purchase decisions (β = 0.275; p < 0.001), followed by price perception (β = 0.227; p = 0.006) and online reviews (β = 0.225; p = 0.012). Trust also has a significant effect on purchase decisions (β = 0.191; p = 0.002). Furthermore, trust significantly mediates the effects of online reviews (β = 0.050; p = 0.045), price perception (β = 0.051; p = 0.048), and website quality (β = 0.050; p = 0.014) on purchase decisions. The model explains 57.6% of the variance in purchase decisions and 45.4% of the variance in trust. These findings indicate that purchase decisions among Generation Z Shopee users are shaped by informational, economic, technological, and psychological factors. This study contributes to digital marketing and consumer behavior literature by providing empirical evidence on the mediating role of trust in e-commerce decision-making. Practically, the results suggest that e-commerce platforms should improve website quality, pricing strategies, and review credibility to strengthen consumer trust and purchasing behavior.

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