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INDONESIA
Journal of Economics and Business UBS
Published by UniSadhuGuna Business School
ISSN : 23028025     EISSN : 27747042     DOI : 10.52644
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics & Business UBS adalah jurnal yang diterbitkan sebulan sekali oleh STIE UniSadhuGuna. Jurnal Indonesia Sosial Sains akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial dan ekonomi. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ilmiah kritis dan komprehensif tentang isu-isu penting dan terkini atau ulasan buku-buku ilmiah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,097 Documents
 106   107   108   109   110 
Implementasi Scatter Plot Dan Fault Tree Analysis Sebagai Upaya Meningkatkan Keunggulan Daya Saing Berkelanjutan (Studi Kasus Di Pt. X Pada Cacat Jahitan Rusak) Kurniaji, Kalfajrin; Suriansha, Reza
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/j0t6sy88

Abstract

The garment industry is a strategic sector that contributes significantly to the national economy, but still faces challenges especially in quality. This study aims to identify the causes of broken stitch at PT. X and formulate improvement to increase sustainable competitive advantage. The method used is Scatter Plot to analyze the relationship between production and broken stitches, and Fault Tree Analysis (FTA) to find the root cause of the problem. The results of the Scatter Plot analysis indicate a fairly strong positive linear relationship between production volume and the number of broken stitches, with an average defect proportion of 0.423% throughout 2023. Meanwhile, FTA identified five main factors causing defects: materials, machines, people, methods, and the environment. The dominant factors coming from the quality of raw materials, inadequate machine maintenance, operator negligence, and irrelevant SOPs. Based on these findings, improvement efforts are focused on strengthening material quality standards, regular machine maintenance, operator training, and optimizing the work environment. This study concludes that the application of Scatter Plot and FTA can reduce the level of broken stitches, improve product quality, reduce rework costs that prevent penalty payments that could potentially harm the company, which leads to increased sustainable competitive advantage.
Pengaruh Strategi Pemasaran, Kebijakan Pemerintah, Dan Kinerja Karyawan Terhadap Peningkatan Profitabilitas Perusahaan Dengan Volume Penjualan Sebagai Variabel Intervening di PT ANTAM Tbk UBPP Logam Mulia Rachmanti, Arum; Sudigdo, Agus
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/9167m605

Abstract

PT ANTAM Tbk UBPP Logam Mulia is one of the leading precious metal producers and traders in Indonesia. Despite the fluctuations in world gold prices, the company was still able to record an increase in sales volume. This study aims to analyze the influence of marketing strategies, government policies, and employee performance on company profitability, with sales volume acting as a mediating variable. The quantitative method was used with a Structural Equation Modeling approach based on Partial Least Squares (SEM–PLS) using SmartPLS, involving 90 internal respondents as well as secondary data as support. The research instrument has met the validity and reliability requirements, with AVE values ≥ 0.5, Composite Reliability ≥ 0.7, and HTMT < 0.90. The results show that marketing strategies, government policies, and employee performance have a positive and significant influence on sales volume, but do not have a direct effect on profitability. Sales volume has been shown to mediate the relationship between these three variables and profitability significantly, indicating that increased profitability can only be achieved if marketing strategies, government policy support, and employee performance succeed in increasing sales volume. These findings provide practical implications for the management of PT ANTAM Tbk UBPP Logam Mulia to focus on strengthening marketing strategies, optimally utilizing government policies, and improving employee competencies to drive sales, which ultimately increases the company's profitability in a sustainable manner.
The Effect of Liquidity and Profitability on Company Value (In Food and Beverage Sector Companies Listed on the IDX IN 20202024) Rasam, Fadli; Interdiana Candra Sari, Ani; Rozali, Muhammad
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/vkhxsa13

Abstract

This study aims to determine the influence of liquidity and profitability on the value of companies in the food and beverage sector listed on the IDX in 2020–2024. The research method used is quantitative. The research population is food and beverage sector companies listed on the Indonesia Stock Exchange with an observation period of 2020–2024 totaling 10 companies and a sample of 50 sample data. This researcher uses documentation techniques and the data source is secondary data, namely data on liquidity, profitability, and company value in food and beverage sector companies listed on the IDX in 2020–2024. The researcher used the normality test, linearity test, autocorrelation test, heteroscedasticity test, multicollinearity test, t-test using the SPSS Version 20 program. The results show that there is a significant influence of Current Ratio (CR) and Return on Assets (ROA) on Company Value (NP). The implication of the results of the research for companies is that companies must continue to maintain good liquidity and profitability to increase the company's value. The company's management must pay attention to financial factors such as liquidity and profitability, even in unstable economic conditions.
Peran Teknologi Blockchain, AI, dan ERP dalam Memperkuat Transparansi dan Akuntabilitas Lembaga Sektor Publik Syariah: Sebuah Analisis Literatur Sistematis Hidayat, Fajri
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/bk6jxk15

Abstract

Lembaga sektor publik syariah, khususnya entitas keuangan sosial yang mengelola Zakat, Infaq, Sedekah, dan Wakaf (ZISWAF), menghadapi tantangan persisten seperti defisit kepercayaan publik, inefisiensi operasional, dan opasitas data akibat ketergantungan pada sistem manual, yang diatasi dalam penelitian ini melalui tujuan untuk mengidentifikasi, menganalisis, dan mensintesis literatur ilmiah mengenai peran transformatif teknologi modern—khususnya Enterprise Resource Planning (ERP), Blockchain, dan Artificial Intelligence (AI)—dalam memperkuat transparansi dan akuntabilitas, semuanya berdasarkan kerangka Maqasid al-Sharia guna menjamin keselarasan dengan prinsip etis Islam. Menggunakan metodologi Tinjauan Literatur Sistematis (Systematic Literature Review/SLR) yang terstruktur, penelitian ini menyaring literatur dari basis data bereputasi pada periode 2015 hingga 2025, menghasilkan temuan utama yang menunjukkan bahwa adopsi teknologi melampaui peningkatan efisiensi semata menjadi keharusan etis yang berakar pada perlindungan kekayaan komunitas (hifz al-mal), di mana Blockchain membangun kepercayaan mutlak melalui sistem tak tergoyahkan yang memungkinkan transparansi waktu nyata dan AI memfasilitasi audit kepatuhan syariah otomatis beserta deteksi kecurangan untuk menjaga integritas proses keuangan. Namun demikian, sintesis ini mengungkap dikotomi signifikan antara logika kapitalis global dalam teknologi tersebut dan logika sosio-religius lembaga syariah, sehingga menimbulkan tantangan adaptasi budaya yang memerlukan modifikasi sensitif untuk selaras dengan nilai-nilai Islam. Selain itu, kesenjangan penelitian yang teridentifikasi menekankan kebutuhan mendesak akan kerangka etis yang kuat, dataset syariah terstruktur yang esensial untuk pelatihan model AI tanpa bias, serta evolusi peran Dewan Pengawas Syariah (DPS) menjadi auditor algoritma yang proaktif untuk memastikan kepatuhan berkelanjutan dan keadilan. Kesimpulannya, artikel ini berkontribusi kerangka konseptual baru yang memediasi peningkatan kepercayaan melalui sistem teknologi terintegrasi sambil merekomendasikan agenda penelitian masa depan yang komprehensif dengan fokus pada integrasi etis dan adaptif lintas yurisdiksi, pada akhirnya mendukung tata kelola syariah berkelanjutan yang menyeimbangkan inovasi dengan kesetiaan religius.
Perancangan Prototipe Sistem Informasi Akuntansi Berbasis Web Untuk Implementasi Sak Ep Pada Koperasi Syariah Nurul Amal Bandung Maulana, Muhammad Asril; Adi Sahputra, Eko Siswo; Ahmad Baihaqi, Egi; Bagus Saputra , Andika
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/hwqa7489

Abstract

Cooperatives in Indonesia play a strategic role in national economic development, particularly in promoting rural economic growth and job creation. However, many cooperatives still face serious challenges in terms of governance, transparency, and financial accountability. Based on 2024 data, around 40% of the 131,617 cooperatives in Indonesia are inactive or face administrative and financial problems. These issues highlight the importance of implementing financial reporting systems that comply with applicable accounting standards. Since the issuance of the Regulation of the Minister of Cooperatives and SMEs No. 2 of 2024, all cooperatives are required to prepare financial statements based on the Financial Accounting Standards for Private Entities (SAK EP) starting January 1, 2025. This study aims to design a web-based Accounting Information System (AIS) prototype to support the implementation of SAK EP at Koperasi Syariah Nurul Amal Bandung. The research employs the System Development Life Cycle (SDLC) approach using the Waterfall model, consisting of the stages of requirement analysis, system design, implementation, and testing. The results of this study produce a web-based AIS prototype consisting of transaction, general journal, ledger, and financial report modules in accordance with the SAK EP format. The implementation of this prototype is expected to improve the efficiency, transparency, and financial accountability of cooperatives, thereby supporting good governance in line with sharia principles and the latest accounting standards.
Systematic Literature Review: Green Marketing and Consumer Behaviour terhadap Purchase Decision Mahardhika, Dhimas; Suryadi, Nanang
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/c56xwb66

Abstract

This study presents a systematic literature review examining the relationship between green marketing and consumer behaviour toward environmentally friendly purchase decisions. The primary objective is to identify the factors influencing green purchase intention and behaviour and to understand how green marketing strategies encourage consumers to choose sustainable products. Analysis of international studies reveals that environmental awareness, consumer knowledge, green brand image, trust in companies, and social influence are dominant factors shaping consumers’ green purchase intentions. Most of the reviewed studies employed quantitative approaches such as Structural Equation Modelling (SEM) and Partial Least Squares (PLS-SEM), grounded in theories like the Theory of Planned Behaviour (TPB) and Behavioural Reasoning Theory (BRT). The findings demonstrate that effective green marketing strategies not only enhance purchase intention but also strengthen long-term brand loyalty and corporate image. However, a persistent gap between intention and actual behaviour—the green gap—is often attributed to high prices, scepticism toward green claims, and limited consumer education. Consequently, companies should implement authentic, transparent, and sustainability-focused green marketing strategies to build consumer trust and promote more environmentally responsible consumption behaviour.
Corporate Governance Failures in State‑Owned Enterprises: Evidence from the Aviation Sector Matuza, Tatenda; Mita, Aria Farah
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/f278hw40

Abstract

Governance weaknesses continue to persist in Country X’s state-owned aviation enterprise despite the presence of robust statutory frameworks governing public financial management and corporate accountability. This study aims to examine the underlying factors that contribute to the continued failure of governance implementation and to analyze how forensic accounting mechanisms can strengthen accountability and oversight. A qualitative case study approach was employed, utilizing in-depth interviews with policymakers, external auditors, and internal control personnel. These primary data were triangulated with secondary sources, including supreme audit institution reports, internal governance documents, and relevant governance statutes such as PFM-X and PEG-X. The findings reveal three key issues underlying persistent governance failures: selective enforcement of statutory regulations, centralized oversight structures with limited effectiveness, and uneven internal control systems—strong in payment authorization but weak in procurement processes, asset management, and record-keeping practices. Furthermore, political interference and limited digital traceability exacerbate the gap between formal regulations and actual implementation. The study concludes that embedding forensic accounting tools—such as digital audit trails, trigger-based investigative reviews, and continuous auditing systems—can significantly enhance transparency, deter misconduct, and shift compliance from procedural formality to substantive enforcement. These findings highlight the strategic role of forensic accounting in improving governance quality and accountability outcomes within state-owned enterprises, particularly in complex and politically influenced sectors such as aviation.    
Pengaruh Digital Transformation Dan Alliance Management Capability Terhadap Supply Chain Competitive Performance dengan Moderasi Environmental Uncertainty Dharmawan, Imam Reza; Fajar Arianto, Radityo
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/g23vh037

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana Digital Transformation, Alliance ManagementCapabilities, dan Supply Chain Capabilities berpengaruh terhadap Supply Chain Competitive Performance, serta mengevaluasi peran moderasi dari Environmental Uncertainty. Penelitian ini dilakukan pada perusahaan-perusahaan freight forwarding menggunakan pendekatan kuantitatif dengan model analisis Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Alliance Management Capabilities memiliki pengaruh positif dan signifikan terhadap Digital Transformation dan Supply Chain Capabilities. Selain itu, Digital Transformation secara signifikan meningkatkan empat dimensi utama Supply Chain Capabilities, yaitu Information Exchange, Activity Integration, Collaboration, dan Responsiveness. Sementara itu, Information Exchange, Activity Integration, dan Responsiveness memberikan dampak positif yang signifikan terhadap Supply Chain Competitive Performance, sedangkan Collaboration tidak memberikan pengaruh signifikan. Penelitian ini juga menemukan bahwa Environmental Uncertainty tidak memoderasi hubungan antara Digital Transformation dan Supply Chain Competitive Performance. Temuan ini menegaskan pentingnya pengelolaan aliansi strategis dan transformasi digital dalam memperkuat kapabilitas rantai pasok dan meningkatkan daya saing operasional perusahaan. Penelitian ini memberikan wawasan strategis bagi pelaku industri logistik untuk mengoptimalkan sinergi antar mitra, memperluas adopsi teknologi digital, dan meningkatkan kapabilitas rantai pasok dalam menghadapi tantangan bisnis yang dinamis.
Faktor-Faktor yang Mempengaruhi Adopsi Digital Banking dan Dampaknya terhadap Pengalaman Pelanggan: Systematic Literature Review 2018–2025 Marniwati, Marniwati; Suryadi , Nanang
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/33vnyq19

Abstract

Perkembangan teknologi di era Industri 4.0 telah mendorong transformasi besar dalam sektor perbankan melalui penerapan layanan perbankan digital (digital banking). Layanan ini tidak hanya mengubah cara nasabah berinteraksi dengan bank, tetapi juga membentuk ulang pengalaman pelanggan dalam konteks kenyamanan, kecepatan, keamanan, dan personalisasi layanan. Penelitian ini bertujuan untuk meninjau secara sistematis literatur ilmiah terkait dampak penggunaan perbankan digital terhadap pengalaman pelanggan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Sumber data diperoleh dari beberapa basis data seperti Scopus, ScienceDirect, Emerald Insight, dan Google Scholar dengan rentang tahun publikasi 2018–2025. Artikel yang memenuhi kriteria inklusi kemudian dianalisis berdasarkan definisi konseptual, dimensi variabel, serta temuan empiris yang relevan. Hasil tinjauan menunjukkan bahwa perbankan digital memberikan kontribusi positif terhadap peningkatan pengalaman pelanggan, khususnya dalam aspek kemudahan akses, kecepatan layanan, konsistensi antar kanal, dan rasa aman dalam transaksi. Namun, tantangan terkait kepercayaan dan adopsi teknologi masih menjadi faktor penting yang perlu diperhatikan oleh perbankan di era digital. Studi ini memberikan kontribusi teoretis berupa sintesis definisi konseptual antara digital banking dan pengalaman pelanggan, serta arah penelitian masa depan dalam konteks transformasi digital perbankan.
Analisa Praktik Sewa Menyewa Toko di Rest Area Tol Cipali Km 130a Dalam Perspektif Hukum Ekonomi Syariah Fathurohman, Hanif; Iswandi, Irvan; Prawoto, Datuk Sir Imam
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/sgmt8a07

Abstract

Latar belakang penelitian ini didasarkan pada praktik sewa-menyewa toko di rest area km 130A tol Cipali dalam pandangan hukum ekonomi syariah. Pokok masalah yang pertama dari penelitian ini adalah bagaimana praktik perjanjian sewa-menyewa toko antara Dinar Kencana dengan ASTRA Tol Cipali. Pokok masalah kedua yaitu Implementasi sewa-menyewa toko yang dilakukan Dinar Kencana dalam perspektif Hukum Ekonomi Syariah. Tujuan penelitian ini adalah untuk mengetahui dan memahami bagaimana Dinar kencana dengan ASTRA Tol Cipali melakukan praktik sewa-menyewa toko di rest area km 130A dan bagaimana praktik sewa-menyewa toko dalam perspektif Hukum Ekonomi Syariah. Metode penelitian yang digunakan adalah pendekatan dengan metode kualitatif dengan teknik wawancara secara mendalam kepada Pengelola Toko Dinar Kencana dan Koordinator Lapangan dari Pihak ASTRA Tol Cipali. Dengan mempelajari suatu gejala yang umum untuk mendapatkan data-data yang berlaku dilapangan mengenai masalah yang diselidiki. Metode Pengumpulan data yang digunakan adalah metode observasi, wawancara, dan dokumentasi. Penelitian ini merupakan penelitian lapangan (field research). Hasil penelitian ini adalah Sewa meyewa toko untuk diambil manfaatnya, dalam  akad sewa menyewa ini dijelaskan perlu adanya persiapan sebelum menempati toko. Baik dari izin usaha, kelengkapan data pribadi, serta kempampuan untuk bisa membayar biaya sewa. Persiapan yang baik dari segi menu harus memilliki keunikan sendiri atau menu inti yang disajikan agar tidak sama dengan yang lain. Mampu mengikuti aturan baik dari pihak pemberi sewa (mu’jir) ASTRA Tol Cipali dengan penyewa toko (musta’jir) Dinar Kencana. Berdasarkan hasil penelitian ditemukan bahwa pelaksanaan praktik sewa menyewa toko yang dilakukan ASTRA Tol Cipali dengan Dinar Kencana di Rest Area KM 130A adalah praktek sewa menyewa yang sudah sesuai didasari perjanjian yang disepakati antara kedua belah pihak dan suka sama suka perjanjian tersebut tanpa ada paksaan, serta Dinar Kencana mengikuti aturan yang diselenggarakan ASTRA Tol Cipali terkait perjanjian sewa menyewa toko.

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