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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
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How CEO Work Experience Shapes Carbon Emission Disclosure: The Role of Board Size Krisyadi, Robby; Dyno, Nestroy; Chandra, Budi
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/gmtspm60

Abstract

This study examines the influence of CEO work experience on carbon emission disclosure (CED) and evaluates the moderating role of board size in Indonesian listed firms. Using a quantitative approach, the research analyzes secondary data from annual and sustainability reports of 69 companies from 2019 to 2023, applying panel regression to test the direct impact of CEO work experience and its interaction with board size. The results show that CEO work experience negatively affects CED, suggesting that more experienced CEOs tend to prioritize financial outcomes and risk avoidance over environmental transparency. This conservative orientation contributes to reluctance in engaging with voluntary carbon reporting. The findings further reveal that board size significantly moderates this relationship. Larger boards strengthen the negative effect of CEO work experience, as coordination challenges and reduced monitoring effectiveness provide experienced CEOs with greater discretion to limit disclosure. This highlights the critical role of governance structures in shaping sustainability reporting outcomes. The study acknowledges limitations, particularly the focus on only two variables indicating that future research should include additional governance mechanisms and executive characteristics to obtain a more comprehensive understanding of disclosure behavior. Practically, the results suggest that firms and regulators need to reconsider board composition to ensure effective oversight capable of counteracting managerial conservatism and supporting transparent carbon reporting. Overall, this study contributes to the literature by integrating executive attributes with governance dynamics, providing new evidence on how board size can influence the transparency of environmental disclosures in emerging markets such as Indonesia.
Pemikiran Ekonomi Islam Masa Kontemporer Fase Pemikiran Yusuf Al-Qardhawi Ekonomi Islam Anwar, Saeful; Hakim, Arif Rohman
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: 10.52644/0169mc94

Abstract

Penelitian ini berfokus pada pemikiran ekonomi Yusuf dan bertujuan untuk memahami pemikiran ekonomi Yusuf, khususnya pemikiran ekonomi Islam. Hal ini karena pemikiran dan gagasan al-Qaradhawi banyak terkandung dalam buku-buku yang ditulisnya, terutama ketika berfokus pada pembahasan ekonomi kontemporer. Bahkan karya al-Qaradhawi dalam pemikiran ekonomi termasuk dalam penelitian yang berfokus pada zakat. Selain itu, karya-karyanya tentang bunga bank, ekonomi, dan etika bisnis menjadi karya monumentalnya. Penelitian ini merupakan penelitian kualitatif berdasarkan studi kepustakaan, dengan menggunakan metode deskriptif kualitatif, yang bertujuan untuk menggambarkan atau menggambarkan realitas yang ada atau apa yang sedang terjadi atau realitas yang sebenarnya dari subjek penelitian. Hasil penelitian menunjukkan bahwa al-Qaradhawi khususnya ilmu ekonomi kontemporer sangat penting saat ini. Pada prinsipnya, segala aktivitas ekonomi yang dilakukan oleh manusia, khususnya umat Islam, selalu mengacu pada Al-Qur'an dan hadits Nabi. Kepemilikan harta tidak hanya untuk kekayaan, tetapi juga perlu dibarengi dengan akhlak atau akhlak, dan tujuan yang dimaksudkan adalah untuk menciptakan kesejahteraan umum (maslahat ummah).
Gastronomy Tourism dalam Perspektif Pemasaran Destinasi:  Systematic Literature Review and Bibliometric Mapping Using VOSviewer Aruan, Paulina; 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/zgmgj151

Abstract

Gastronomic tourism has grown rapidly over the past decade and has become a strategic element in the development of tourism destinations in various countries, including Indonesia. This study aims to map scientific developments, conceptual patterns, and research gaps related to gastronomic tourism through a Systematic Literature Review (SLR) approach combined with bibliometric analysis using VOSviewer. A total of 327 Scopus-indexed articles from 2019–2025 were evaluated, and 71 articles met the inclusion criteria for in-depth analysis. The bibliometric visualization results identified five main research clusters: culinary authenticity and quality; tourist experience–satisfaction–loyalty; cultural heritage and local cuisine; supply chain sustainability; and destination marketing, including digital and social media influence. The thematic synthesis reinforces the dominant model of tourist behavior in the literature, namely that authenticity is a key determinant in shaping gastronomic experiences, which then influences satisfaction, and ultimately determines tourist loyalty to the destination, with strong support from heritage, sustainability, and digital branding variables. In addition to offering a conceptual map of global and Indonesian gastronomy research, this study identifies 15 research gaps covering issues such as multidimensional authenticity, sensory experiences, circular gastronomy, and digital influences on tourist behavior. This SLR provides theoretical contributions through the development of an integrative theoretical model, as well as practical contributions for tourism stakeholders in designing culinary-based destination strategies that are authentic, sustainable, and globally competitive.
Analyzing the Product-Market Fit of Kopiah Resam Id Ahmad Alfisyach, Ryan; Perdhana Dalimunthe, Gallang
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/gw9yyj45

Abstract

This research aims to analyze the product-market fit level of Kopiah Resam ID and formulate an appropriate marketing strategy for market development. The research method uses a qualitative approach with in-depth interviews of 15 respondents selected through purposive sampling based on criteria: users with hair-on-fire problems, users who can demonstrate hard facts, and users with future product vision. Data were analyzed using the Sean Ellis Test and Superhuman Framework to measure product-market fit, and the Ansoff Matrix to formulate marketing strategies. The results show that Kopiah Resam ID has achieved product-market fit with a score of 53.3% (above the 40% Sean Ellis Test threshold) and a Product-Market Fit Score of 8.0 out of 10. The recommended marketing strategies are market penetration and market development, focusing on value-based market segmentation (consumers who care about culture and sustainability), positioning as an exclusive premium product, and developing integrated digital and offline distribution channels. This research provides practical contributions for MSMEs in cultural products to achieve business sustainability through a validated product-market fit approach.
Dampak Strategi Promosi Digital Hypermart Pakuwon Mall Yogyakarta pada Platform Instagram Terhadap Minat Konsumen dalam Berbelanja Di E-Commerce Luthfi Annabil, Mohammad; Andika , Binarin Tirto
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: 10.52644/5df90410

Abstract

Penelitian ini mengkaji efektivitas strategi promosi digital Hypermart Pakuwon Mall Yogyakarta dalam memengaruhi minat dan perilaku konsumen melalui platform Instagram. Era transformasi digital mendorong perusahaan ritel untuk mengadopsi strategi pemasaran berbasis media sosial guna meningkatkan engagement dan loyalitas pelanggan. Namun, terjadi penurunan signifikan dalam minat konsumen berbelanja melalui e-commerce Hypermart yang diindikasikan oleh menurunnya interaksi digital dan tingkat konversi penjualan. Penelitian menggunakan pendekatan kualitatif dengan metode observasi partisipatif selama program magang di Hypermart Pakuwon Mall Yogyakarta. Data dikumpulkan melalui observasi langsung aktivitas promosi digital, wawancara dengan manajemen dan konsumen, serta analisis konten media sosial Instagram. Hasil penelitian menunjukkan bahwa strategi promosi digital Hypermart melalui Instagram memiliki dampak positif terhadap brand awareness namun belum optimal dalam mengonversi minat menjadi transaksi pembelian di e-commerce. Faktor-faktor yang menyebabkan kesenjangan ini meliputi: (1) kurangnya integrasi antara konten Instagram dengan platform e-commerce, (2) respons yang lambat terhadap inquiry konsumen, (3) keterbatasan fitur interaktif seperti live shopping dan quick link, (4) inkonsistensi dalam pembaruan produk dan promosi, serta (5) lemahnya strategi retargeting dan personalisasi konten. Kualitas pelayanan digital juga menjadi faktor krusial yang memengaruhi kepuasan dan loyalitas konsumen. Penelitian ini menyimpulkan bahwa untuk meningkatkan efektivitas promosi digital, Hypermart perlu mengimplementasikan strategi komunikasi dua arah yang lebih responsif, mengintegrasikan Instagram Shopping dengan e-commerce, meningkatkan kualitas konten visual, serta mengembangkan program loyalitas digital yang terintegrasi. Rekomendasi praktis mencakup pelatihan tim digital marketing, investasi dalam teknologi customer relationship management (CRM), dan penguatan kolaborasi antara tim online dan offline untuk menciptakan pengalaman omnichannel yang seamless.
Analisis Penerapan Akuntansi Persediaan Berdasarkan PSAK 202 Pada PT Avia Avian Tbk Sunjaya, Anwar; Usman, Susanti
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/dpfsnc17

Abstract

Persediaan berperan sebagai sumber pendapatan bagi perusahaan yang dapat digunakan untuk membiayai kewajiban keuangan perusahaan. Perlakuan akuntansi yang tepat terhadap persediaan akan memudahkan perusahaan dalam mengetahui berapa unit persediaan yang dimiliki serta biaya yang perlu dikeluarkan dalam proses produksi. Standar akuntansi di Indonesia terkait persediaan diatur dalam PSAK 202. Tujuan penelitian ini adalah mengidentifikasi dan menganalisis penerapan PSAK 202 (2024) terkait klasifikasi, pengukuran, pengakuan, dan pengungkapan persediaan barang pada PT Avia Avian Tbk. Metode penelitian ini menggunakan jenis data kualitatif dan sumber data sekunder dengan prosedur pengumpulan data yang dilakukan melalui studi pustaka dan dokumentasi, serta teknik analisis menggunakan metode deskriptif kualitatif. Hasil penelitian ini menemukan bahwa terkait klasifikasi, pengukuran, pengakuan, dan pengungkapan persediaan sudah sesuai dengan standar akuntansi yang berlaku di Indonesia yaitu PSAK 202 (2024). Kesesuaian ini mencerminkan tata kelola keuangan yang baik, sekaligus menunjukkan komitmen perusahaan dalam menyajikan informasi keuangan yang andal dan relevan.
Analisis Manfaat dan Kendala Adopsi QRIS pada UMKM: Temuan Survei Lapangan di Wilayah Ciayumajakuning Sigit Rahardjo, Widiantoro
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/qkdwe827

Abstract

Penelitian ini bertujuan untuk mengidentifikasi manfaat serta kendala dalam adopsi Quick Response Code Indonesian Standard (QRIS) oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui survei lapangan. Sebanyak 124 UMKM berpartisipasi dalam penelitian ini. Metode yang digunakan adalah deskriptif kualitatif dengan analisis open coding, axial coding, dan thematic clustering terhadap jawaban responden. Temuan penelitian menunjukkan bahwa 45,97% UMKM telah mengadopsi QRIS dan merasakan manfaat seperti efisiensi transaksi, peningkatan keamanan pembayaran, kemudahan pencatatan keuangan, serta meningkatnya kenyamanan pelanggan. Sementara itu, 33,87% UMKM belum mengadopsi QRIS karena keterbatasan perangkat, minimnya literasi digital, kendala jaringan, dan rendahnya permintaan pelanggan. Hasil analisis menegaskan bahwa tingkat adopsi QRIS dipengaruhi oleh kombinasi faktor internal maupun eksternal, termasuk kemudahan penggunaan, manfaat yang dirasakan, kondisi lingkungan, dan persepsi keamanan. Penelitian ini memberikan kontribusi empiris dalam memahami dinamika adopsi QRIS pada UMKM serta merekomendasikan perlunya peningkatan literasi digital dan dukungan teknis bagi pelaku usaha.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Induk BUMN Tahun 2021-2024 Wardani, Huwaida Kesuma; Wijaya, Henryanto
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/q1efvw39

Abstract

Penelitian ini dilatarbelakangi oleh kebutuhan untuk memahami faktorfaktor yang memengaruhi kinerja keuangan perusahaan induk BUMN, khususnya dalam konteks pengalokasian anggaran pembinaan, struktur kepemilikan pemerintah, dan penggunaan leverage. Kinerja keuangan yang diukur dengan Return on Asset (ROA) menjadi indikator penting untuk menilai efektivitas pengelolaan aset dan pencapaian profitabilitas perusahaan. Penelitian ini bertujuan menganalisis pengaruh alokasi anggaran pembinaan BUMN, kepemilikan modal pemerintah, dan rasio leverage terhadap ROA pada perusahaan induk BUMN periode 2021–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi data panel dan model Random Effect sebagai model terbaik berdasarkan hasil Uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen berpengaruh signifikan terhadap ROA. Secara parsial, anggaran pembinaan dan leverage memiliki pengaruh negatif signifikan, sedangkan kepemilikan modal pemerintah tidak berpengaruh signifikan terhadap kinerja keuangan. Kesimpulannya, struktur pendanaan dan efektivitas pembinaan pemerintah menjadi faktor yang perlu diperhatikan dalam meningkatkan profitabilitas BUMN.
Business Decision for Optimal Location of Traditional Restaurant in Bandung: Value Focused Thinking (VFT) -Analytical Hierarchy Process (AHP) Tjendana, Kartika; Hermawan, Pri
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/s954tc86

Abstract

This research examines the location decision-making process for a traditional home-cooked restaurant serving Yogyakarta cuisine in Bandung, driven by changing customer behavior, increased competitive pressure in the culinary sector, and the impending growth of the business. The owner requires a methodical approach to select the optimal location in Greater Bandung. Therefore, this project thesis evaluates three potential locations using a Multi-Criteria Decision Analysis methodology, which incorporates Value-Focused Thinking (VFT) to determine the six location criteria derived directly from the owner's objectives. The methodology employs the Analytic Hierarchy Process (AHP) to assign weights to each criterion and rank the three location options by suitability. A simple spatial analysis based on Christaller’s Central Place Theory assesses the extent of the residential area surrounding each potential location as well as the presence of service centers in proximity. The analysis proceeded as follows: (1) data collection through interviews and site visits, (2) completion of paired-comparison questionnaires, and (3) establishment of consistency and sensitivity checks. The findings indicate that the Taman Kopo Indah Corridor should be the first priority, owing to its extensive residential base, adequate accessibility, and tolerable levels of direct competition. Additionally, this research serves as a practical decision-support tool for small-scale food businesses seeking to establish new locations for expansion, as it demonstrates how Multi-Criteria Decision Analysis and spatial perspectives can be integrated into the context of Indonesian cities.
The Influence of Leadership Style and Compensation on Employee Engagement and Turnover Intention in Indonesian Textile Company Sitorus, Danyo Rakhmada
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/nv5c5591

Abstract

The focus of this research is to analyze and determine the influence and impact of leadership style and compensation on employee engagement and turnover intentions at CV XYZ, a small and medium-sized textile organization operating in Indonesia. The background and importance of conducting this research are influenced by the turnover intent rate in the organization of 21.05 percent per year, which is mainly related to compensation and leadership. The research with a sequential explanatory research design and combining qualitative and quantitative methods will be conducted by involving 32 employees and interviews with nine respondents. The findings have clearly shown that transformational and transactional leadership styles have a positive relationship with employee engagement and a negative relationship with employee turnover intention. However, laissez-faire leadership styles have a negative relationship with employee engagement and a positive relationship with employee turnover intentions. Fair and transparent compensation practices have been shown to have a significant impact on motivation and engagement and are an important determinant in influencing employee turnover intentions. Qualitative findings have supported these findings and point to contradictions related to leadership styles among divisions and perceptions related to workload and rewards. This research adds value to the existing literature because it illustrates the understanding in the textile industry and the relationship between leadership and compensation and employee engagement. This research recommends developing relationships with leadership, compensation based on fairness, and creating employee engagement programs.

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