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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 1,166 Documents
 113   114   115   116   117 
The Effect of ESG Score and Foreign Ownership on Financial Reporting Delay, with Financial Distress Measured Using The Merton Model as A Mediating Variable: A Study of Manufacturing Companies on The IDX from 2020 to 2024 Steven Liong Winoto; Oktavia; Soegeng Wahyoedi
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/5q5d6n52

Abstract

This study aims to examine the effect of ESG score and foreign ownership on financial reporting delay with financial distress as a mediation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The population comprises all manufacturing companies listed on the IDX. Purposive sampling method resulted in 23 companies with 115 annual observations. Data analysis employed panel data regression using the Two-Stage Least Squares (TSLS) method to address endogeneity issues. Model selection was conducted through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that Equation 1 uses the Common Effect Model (CEM), while Equations 2 and 3 use the Fixed Effect Model (FEM). The findings reveal that ESG score has no significant effect on financial distress (p = 0.293 > 0.05) nor on financial reporting delay (p = 0.747 > 0.05). Foreign ownership has no significant effect on financial distress (p = 0.280 > 0.05). Financial distress has no significant effect on financial reporting delay (p = 0.348 > 0.05). Furthermore, financial distress does not mediate the effect of ESG score nor foreign ownership on financial reporting delay. Consequently, all five hypotheses are rejected. The implication is that ESG has not yet become a sufficiently strong factor in influencing corporate financial health in Indonesia. The novelty of this study lies in the use of the Merton Model to measure financial distress and the TSLS method to address endogeneity in the mediation model within the context of Indonesian manufacturing companies.
Factors Affecting The Job Performance of Employees at E-Commerce Companies in Indonesia Mutiara Jannah; Justine Tanuwijaya
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/4vd96050

Abstract

This study aims to analyze the antecedents of job performance by considering the mediating role of work engagement. The variables used in this study are transformational leadership and perceived supervisor support as the independent variables, job performance as the dependent variable, and work engagement as the mediating variable. The respondents of this study consisted of 150 employees at e-commerce companies. Data analysis was conducted using the Structural Equation Modeling (SEM) method with the assistance of AMOS software. The results of this study indicate that transformational leadership has a positive effect on job performance. Transformational leadership has a positive effect on work engagement. Perceived supervisor support has a positive effect on job performance. Perceived supervisor support has a positive effect on work engagement. Work engagement plays a mediating role in the relationship between transformational leadership and job performance, and work engagement also mediates the relationship between perceived supervisor support and job performance. Managerial implications: Management can provide recognition to high-achieving employees in the form of micro-rewards. Small but relevant rewards are often more meaningful than annual awards that are rarely given. In addition, management also needs to provide facilities in the form of professional career development for each individual employee, such as by providing opportunities for training, project rotation, or promotions. This makes employees feel valued because they are recognized as individuals with potential for development.
The Theory of Constraints Approach for Analysing Constraints in The Process of Converting Prospects Into Business Customers at Telkom Manyar Regional Office Ari Nugraha, Kevin; Wibowo, Wahyu
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/yh7ztf62

Abstract

Business prospect conversion is a critical process in achieving sales performance within Business-to-Business (B2B) telecommunications services. However, many organizations experience difficulties in converting prospects into customers due to various operational constraints throughout the sales process. This study aims to identify the primary constraints affecting the conversion of business prospects into customers at Telkom Manyar Regional Office by applying the Theory of Constraints (TOC) approach. The study integrates prospect data quality measurement using Tuple Completeness and predictive analytics through a Decision Tree model. A quantitative descriptive approach was employed using 600 prospect records collected from January to June 2025. Tuple Completeness was utilized to evaluate the completeness of prospect data, while Fishbone Diagram analysis was used to identify root causes of conversion constraints. Furthermore, a Decision Tree model was developed using Altair AI Studio to predict conversion outcomes and identify influential variables. The results indicate that prospect data quality represents the primary constraint in the conversion process. Prospects with 100% Tuple Completeness achieved a conversion rate of 79.29%, while prospects with 67% and 33% completeness achieved conversion rates of 25.15% and 0%, respectively. The Decision Tree model achieved an accuracy of 86.11%, identifying Tuple Completeness as the most influential predictor of conversion success. These findings demonstrate that improving prospect data quality can significantly enhance customer conversion performance. The study contributes to the integration of Theory of Constraints, data quality assessment, and predictive analytics in the context of B2B customer acquisition within the telecommunications industry.
The Effect of Financial Performance on Sharia Stock Prices with Sharia Market Sentiment as a Moderating Variable: A Study of Manufacturing Companies in ISSI 2019–2024 Umiafifah Syafiq Dwi Cahyaningrum; Mohammad Edman Syarief; Ira Novianty
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/23ed6f25

Abstract

This study aims to analyze the effect of financial performance on Sharia-compliant stock prices, with Sharia market sentiment as a moderating variable, in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2019–2024. Financial performance is represented by Return on Assets (ROA), Net Profit Margin (NPM), Earnings per Share (EPS), and Debt to Equity Ratio (DER), while Sharia-compliant stock prices are used as an indicator of market response to company performance. Sharia market sentiment is measured using Google Trends data, which reflects the level of investor attention and interest in Sharia stocks. This study employs a quantitative approach and panel data regression method, with secondary data obtained from company financial reports and official capital market publications. The panel regression model was selected using the Chow Test, Hausman Test, and Lagrange Multiplier Test to obtain the most appropriate estimation model. This study is complemented by classical assumption tests and hypothesis testing to ensure the reliability of the research results. This study is expected to provide empirical evidence regarding the role of financial performance in determining Sharia stock prices and how Sharia market sentiment can strengthen or weaken this relationship. The results of this study are expected to contribute to the development of empirical literature in Islamic finance, particularly regarding the integration of fundamental factors and investor behavior. This research also provides practical implications for company management in improving financial performance.
The Effect of Service Quality, AI Service Quality, Green Banking Practices, and Shariah Compliance on Customer Loyalty, with Customer Satisfaction as a Mediating Variable, in Islamic Banking in East Kalimantan Hana Hayati; Setiawan; Dwi Suhartanto
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/vmafgv79

Abstract

The development of digital technology, especially the use of Artificial Intelligence (AI), has driven the transformation of banking services through increasing efficiency, personalization, and the quality of customer interactions. However, in Islamic banking, the optimization of digital services has not been fully balanced with increasing customer satisfaction and loyalty, especially related to service quality, sharia compliance, and green banking practices. This study aims to analyze the influence of service quality, AI service quality, green banking practices, and shariah compliance on the satisfaction and loyalty of Islamic bank customers in East Kalimantan. This study uses a quantitative method with an explanatory design through a survey of 200 respondents and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study show that service quality, AI service quality, and shariah compliance have a significant effect on customer satisfaction, while green banking practices have no significant effect. In addition, customer satisfaction has been proven to have a significant effect on customer loyalty. The results of the Multi-Group Analysis (MGA) show that the model applies consistently across gender, age, and length of customer service, thus showing the generalizability of the findings among Islamic banking customers in East Kalimantan. This research is expected to help Islamic banking in improving service quality, developing AI-based services, and strengthening the application of sharia principles to increase customer satisfaction and loyalty. In addition, this research also makes a theoretical contribution to the development of the Stimulus-Organism-Response (SOR) model in the context of Islamic banking and digital technology.
The Mediating Role of Process Stability in the Relationship Between Supply Performance and Product Quality Consistency Among SMES in Japing Rendi Ferdiansyah; Bisma Jatmika Tisnasasmita; Yuli Kartika Dewi
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/r5388v12

Abstract

Product quality inconsistency is still a major challenge for food MSMEs due to high dependence on raw material supply and semi-manual production processes. This study aims to analyze the mediating role of process stability in the relationship between supply performance and product quality consistency in JAPA MSMEs. The research uses a quantitative approach supported by production operational data. Initial research used 120 production batches; after data screening for outliers, 90 observations were used in the final analysis. Data were analyzed using linear regression, path analysis, and Sobel tests. The results show that supply performance has a significant effect on process stability, but the direction of the influence is negative, so H1 is not supported. Process stability has a positive effect on product quality consistency, while supply performance does not directly affect product quality consistency. The Sobel test shows that process stability mediates the relationship between supply performance and product quality consistency. These findings confirm that improving the quality of food MSME products cannot be achieved solely through improving supply but requires strengthening the stability of the production process.
The Effect of Leverage and Profitability on Earnings Management with Company Size as A Moderating Variable Vivi Nur Hidayah; Tumirin Tumirin
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/299kzg55

Abstract

Profit management is a strategy implemented by company managers through the selection of accounting policies to change the projected figures stated in the financial statements which aims to manipulate the presentation of profit information so that stakeholders (stakeholders) obtain inaccurate information about the company's actual financial performance and stability. The objective of this study is to determine the extent to which leverage and profitability influence earnings management and to determine the extent to which firm size moderates this relationship. This study employs a quantitative approach using secondary data from companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2024. The method used is purposive sampling, yielding 137 data units that meet the established criteria. To test the hypotheses, various linear regression techniques and Moderated Regression Analysis (MRA) were employed. The results indicate that leverage does not have a significant impact, whereas profitability is found to have a significant influence on earnings management. Meanwhile, firm size is not found to act as a moderating variable
The Influence of Influencers on the Instant Lifestyle of Middle-Class Muslims in Pontianak from the Perspective of the Theory of Planned Behavior Rokade; Luqman; Amalia Irfani
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/94f14e11

Abstract

The culture of digitalization translated by humans in the influencer profession, which directly or indirectly has an impact on several aspects of people's lives. Influencer is one of the professions that quite affects the lifestyle of the middle-class Muslim community in the city of Pontianak, which is slowly changing their lifestyle toward an instant direction. For example, buying food with the GoCod application, buying goods with the Shopee application. Seen through the perspective of planned behavior theory, this qualitative research employed data collection using in-depth interview techniques, with informant determination conducted through purposive sampling strategies. The results of the study show that influencers have an influence on the instant lifestyle choices of middle-class Muslims in the city of Pontianak through digital content that they create or by serving as brand ambassadors. The phenomenon of instant lifestyle in the middle-class Muslim community in the city of Pontianak can be understood as a form of response to the digitalization phenomenon, which today makes influencers one of the public figures who most influence people's lifestyles. In addition, the instant lifestyle of the middle-class Muslim community in the city of Pontianak is a form of action that is very controlled and carried out with full awareness and without coercion.
Improving the Financial Performance of MSMES: The Role of Financial Literacy and Behavior Through Financial Planning Muh. Amrih; Ifadhila; Yunarti
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/0wm7gv57

Abstract

To provide a foundation for smarter financial strategies and policies for MSME owners, this study analyzes the effects of financial literacy and behavior on business performance in Pangkep Regency, focusing on financial planning as a mediator. The study concludes that financial literacy and behavior have an indirect positive impact on MSME performance through financial planning, a result that underscores the commonly ignored gap between knowledge and action. This study provides an alternative approach to MSME financial management by showing that actual financial behavior matters more to outcomes than knowledge alone, supported by behavioral finance frameworks and the Theory of Planned Behavior. Such conclusions back the implementation of empowerment programs and advanced technology for recording transactions. To test these causal relationships, this explanatory quantitative project surveys 358 MSME actors in Pangkep Regency using a 5-point Likert questionnaire, evaluating the structural and measurement systems through PLS-SEM and validating hypotheses with bootstrapping techniques. The study reveals that financial literacy and behavior contribute positively to financial planning, while financial behavior also maintains a direct link to MSME success. Financial literacy holds an indirect relationship with performance, mediated by financial planning, which elevates both operational effectiveness and planning standards. A key limitation is that the results center entirely on MSMEs within Pangkep Regency, meaning they lack wide generalizability. However, the study remains useful for guiding practitioners and policymakers as they create empowerment schemes meant to strengthen financial management through improved literacy, behavior, and planning habits.
Impact of Rubber to Oil Palm Farm Transition on Income and Welfare of Farmers in North Padang Lawas Regency Muhammad Amin; Hendri Cahyono
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/p19z3v60

Abstract

The decline in rubber prices from Rp18,000 to Rp6,000–Rp10,000 per kilogram has encouraged farmers in Sihopuk Baru Village, North Padang Lawas Regency, to shift to oil palm farming as an adaptive response to structural market pressures. This study aims to analyze the driving factors of this shift and its impact on farmers' income and welfare. A mixed methods approach with a sequential explanatory design was applied, involving 32 respondents selected through a census method and 8 key informants selected purposively. Quantitative analysis using the Paired Samples T-Test was complemented by qualitative analysis conducted through the stages of data reduction, data presentation, and conclusion verification. The results identified five driving factors: structural rubber price pressure, superior oil palm productivity (an 8.1-fold increase), labor allocation efficiency, institutional support, and long-term profit prospects. The transition increased average farmer income by 139%, from Rp2,783,512.50 to Rp6,653,593.75 per month (t = −7.828; df = 31; p < 0.001). Multidimensional impacts include reduced workload intensity, increased accumulation of productive assets, and improved access to education. The findings confirm that the transformation of smallholder plantation commodities is an effective mechanism for improving rural welfare, although its sustainability depends on the stability of crude palm oil (CPO) prices and the capacity for household economic diversification.

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