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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 Lean Manufacturing Practices and Knowledge Sharing on Defect Reduction Performance Among Production Workers at a Bicycle Factory, with a Culture of Continuous Improvement as a Mediating Variable Ariyanta Dany Widyatna; Mahendra Wisnu Wicaksono; I Made Suparta; I Dewa Ketut Raka Ardiana
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: 10.52644/0kw39r40

Abstract

This study aims to analyze the effect of Lean Manufacturing Practices and Knowledge Sharing on Defect Reduction Performance in bicycle factory production employees with Continuous Improvement Culture as a mediating variable. This study uses a quantitative approach with an associative research type. The research sample amounted to 290 production employees determined based on the number of indicators multiplied by 10. Data collection was carried out through a questionnaire with a Likert scale of 1–5. The data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results showed that Lean Manufacturing Practices had a positive and significant effect on Defect Reduction Performance with a p-value of 0.000. Knowledge Sharing did not have a significant effect on Defect Reduction Performance with a p-value of 0.572. Lean Manufacturing Practices have a positive and significant effect on Continuous Improvement Culture with a p-value of 0.000. Knowledge Sharing also had a positive and significant effect on Continuous Improvement Culture with a p-value of 0.000. Continuous Improvement Culture has a positive and significant effect on Defect Reduction Performance with a p-value of 0.012. The mediation results show that Continuous Improvement Culture mediates the influence of Lean Manufacturing Practices and Knowledge Sharing on Defect Reduction Performance with a p-value of 0.022 each. This finding indicates that defect reduction is more effective when lean practices and knowledge sharing are supported by a culture of continuous improvement.
The Factors that Influence Individual Taxpayer Compliance in the Implementation of the Coretax System Anne Andyani Pratiwi; Sofie; Kanitsorn Terdpaopong
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/mgd39640

Abstract

This study examines the effects of taxpayer awareness, moral obligation, tax understanding, and the Coretax System on individual taxpayer compliance, with tax socialization serving as a moderating variable and income level as a control variable. Using purposive sampling, data were collected from 224 individual taxpayers residing in the Greater DKI Jakarta area through a questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to evaluate both the measurement model and the structural model. The findings reveal that taxpayer awareness and tax understanding have positive and significant effects on individual taxpayer compliance. In contrast, the Coretax System and moral obligation do not significantly influence compliance behavior. Income level, included as a control variable, is found to be positively associated with individual taxpayer compliance. The results further indicate that tax socialization does not moderate the relationships between the independent variables and individual taxpayer compliance, suggesting that it neither strengthens nor weakens these relationships. These findings imply that improving taxpayer awareness and tax knowledge can enhance compliance. However, this study is limited by its reliance on self-administered questionnaires, which may have introduced misunderstandings and response bias. Future research should consider supervised data collection methods and explore additional factors influencing taxpayer compliance.
Trade Openness and Inflation Dynamics in Indonesia: Long-Run Evidence Across Four Structural Break Episodes (1969–2024) Gde Putra Dananjaya
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/aereze87

Abstract

Trade openness and its relationship with inflation dynamics have long been a crucial and extensively debated topic in the macroeconomic literature, particularly in developing economies where structural vulnerabilities make price stability a vital concern for investment and the business environment. This study empirically examines the short-run and long-run relationship between trade openness and inflation in Indonesia over the period 1969–2024, covering 56 annual observations and four major structural break episodes: the 1974 OPEC embargo, the 1998 Asian financial crisis, the 2008 global financial crisis, and the 2020 COVID-19 pandemic. Using the ARDL Bounds test, the F-bounds test confirms cointegration among the variables, with an F-statistic of 6.744 that substantially exceeds the upper critical bound at the 5% significance level. The long-run estimation yields a positive and significant coefficient on trade openness (β = 0.207, p < 0.05), which runs counter to the Romer (1993) hypothesis, indicating that greater trade exposure is associated with higher inflation in the Indonesian context. The error correction term (ECT = −1.407) is negative and significant, confirming a short-run adjustment mechanism toward long-run equilibrium. The robustness check further confirms that structural break dummies are not only theoretically justified but empirically necessary, as the long-run significance of all variables disappears entirely when dummies are excluded.
Islamic Values in Business: The Role of Islamic Work Ethics in Strengthening the Impact of Ethical Production on Sme Growth in Surabaya Listiana Juwita; Naili Jazilinn’am; Tika Widiastuti; Imron Mawardi; Mochammad Soleh
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: 10.52644/03zpym64

Abstract

This research aims to examine the influence of Islamic production ethics on the growth of micro, small, and medium enterprises (MSMEs) in the food and beverage sector in Surabaya. Specifically, this study analyzes the moderating role of Islamic Work Ethics (IWE) in strengthening the relationship between Islamic production ethics and MSME growth. A quantitative approach is employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Data were obtained through a survey of 106 purposively selected MSME owners. The results indicate that Islamic production ethics has a positive and significant impact on MSME growth. Islamic work ethics also shows a direct positive influence on business growth. However, as a moderating variable, Islamic work ethics weakens the positive influence of Islamic production ethics on MSME growth. These findings suggest that among entrepreneurs with a high level of Islamic work ethic, the influence of external ethical systems becomes less dominant because these values have been internalized in their daily work behavior. This research contributes both theoretically and practically to the development of contextual Islamic business ethics.
The Effect of ESG Disclosure and Firm Size on Firm Value: An Analysis Using Tobin’s Q as a Market Value Proxy Moderated by Financial Performace Darfin Go Arianto; Sofie
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/bcrhjy67

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance and firm size on firm value, proxied by Tobin’s Q, among energy sector companies in Indonesia, with profitability serving as a moderating variable and leverage and firm age included as control variables. The study employed a quantitative approach using panel data from 91 energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in a total of 212 observations. The data were analyzed using panel data regression, with the most appropriate model selected through the Chow, Hausman, and Lagrange Multiplier tests, indicating that the common effect model was the best-fitting model. The findings reveal that ESG has a negative and significant effect on firm value, while firm size has a positive and significant effect on firm value. Furthermore, profitability was found to strengthen the relationship between ESG and firm value but weaken the effect of firm size on firm value. These findings suggest that ESG practices have not yet been fully appreciated by the market within Indonesia’s energy sector and only generate added value when supported by strong financial performance. This study provides both theoretical and practical implications for corporate management, investors, and regulators in understanding the role of ESG in firm value creation.
Pengaruh Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi terhadap Kinerja Pegawai pada Kantor Bawaslu Kabupaten Ponorogo Mahfudza, Irma Septiana; Kristiyana, Naning; Wardhani , Diana Pramudya
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/c64dqv54

Abstract

Sumber daya manusia merupakan aset strategis yang menentukan keberhasilan organisasi publik, termasuk Badan Pengawas Pemilihan Umum (Bawaslu) yang berperan menjaga integritas demokrasi. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, komitmen organisasi, dan budaya organisasi terhadap kinerja pegawai pada Kantor Bawaslu Kabupaten Ponorogo, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan teknik sampling jenuh terhadap seluruh populasi yang berjumlah 31 pegawai. Data primer dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan program IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai (t = 3,997; sig. 0,000), komitmen organisasi berpengaruh positif dan signifikan (t = 5,311; sig. 0,000), dan budaya organisasi berpengaruh positif dan signifikan (t = 6,074; sig. 0,000). Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja pegawai (F = 25,075; sig. 0,000) dengan koefisien determinasi 73,6%, sedangkan 26,4% dipengaruhi faktor lain di luar model. Penelitian ini menyimpulkan bahwa peningkatan kinerja pegawai Bawaslu Kabupaten Ponorogo memerlukan pengelolaan kepemimpinan yang efektif, penguatan komitmen organisasi, dan pengembangan budaya organisasi yang berorientasi pada integritas dan profesionalisme.
ESG Dimensions and Stock Return Volatility: Empirical Evidence from Shariacompliant Manufacturing Firms Ghaida Aulia Purwantika; Hendi Rohendi; Mochammad Edman Syarief
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/xv0vxz04

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) dimensions on the stock price volatility of Sharia-compliant companies listed in the Indonesian Sharia Stock Index (ISSI) within the manufacturing sector over the period 2018–2024. This study employs a quantitative approach using panel data regression. ESG is measured based on sustainability report disclosures referring to GRI Standards, while stock price volatility is calculated using the standard deviation of stock returns. The results indicate that the Environmental dimension has a significant negative effect on stock price volatility, whereas the social dimension is only significant at the 10% level and the Governance dimension shows no significant effect. These findings suggest that the market does not respond to ESG as a unified construct, but rather selectively based on the relevance of each dimension to firm-level risk. In the context of the manufacturing sector, the environmental aspect is more dominant due to its direct association with operational risk.
The Moderating Role of Firm Size in the Effects of Operational Risk and Digital Transformation on Financial Performance Irawan, Andi; Galih Akbar P.R., Ibrahim; Marhamah Zulfa Hiz, Neng Eem; Nugroho, Tri Bayu; Arafah, Willy
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/fmay2r94

Abstract

The financial performance of firms in the Indonesian non-cyclical consumer sector is increasingly influenced by operational risk management and digital transformation, while firm size may shape how these factors translate into performance outcomes. This study employed a quantitative approach using panel data regression on non-cyclical consumer companies listed on the Indonesia Stock Exchange during 2019–2024, with purposive sampling and firm size as a moderating variable, analyzed using EViews and fixed effect model selection. Results show that operational risk has a significant negative effect on financial performance, and digital transformation also negatively affects performance, while firm size strengthens the relationship between both variables and financial performance, with an adjusted R-squared of 0.752 indicating strong explanatory power. This study concludes that integrating operational risk, digital transformation, and firm size provides a comprehensive model for explaining financial performance in Indonesian consumer non-cyclical firms, offering implications for managerial decision-making and corporate strategy development. These findings highlight the importance of strengthening risk governance and accelerating digital adoption in medium and large firms, particularly in emerging markets, where resource differences influence the effectiveness of transformation strategies and financial resilience across industries over time. Policy and managerial recommendations should focus on sustainable digital risk integration strategies.
Adaptive Performance in Early Career Transitions The Role of Learning Goal Orientation A Systematic Literature Review Ayu Ambarwati; Ilham Arief; Ardi Ardi; Khoe Yao Tung
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/4wzerw31

Abstract

Adaptive performance is a critical competency for employees navigating rapidly changing organizational environments; however, its theoretical foundations during early career transitions, particularly in government settings, remain underdeveloped. Following the PRISMA 2020 guidelines, this systematic review aimed to identify, synthesize, and evaluate evidence on adaptive performance during early career transitions, with a focus on learning goal orientation as an antecedent, career adaptability as a mediating resource, and the contextual influences of identity threat and bureaucratic structures within the public sector. Searches of Scopus and Semantic Scholar using the search string (("Adaptive Performance" OR "Learning Goal Orientation") AND Career) identified 209 records. After removing 50 duplicate records and screening 159 unique records, 42 studies were included in the final synthesis. Four thematic clusters emerged: (1) learning goal orientation as a dispositional antecedent of adaptability and performance; (2) career construction and self-concept mechanisms; (3) identity threat as a contextual moderator during early career entry; and (4) structural and cultural characteristics of government careers. Learning goal orientation consistently demonstrated a positive association with adaptive performance, primarily through the mediating role of career adaptability. Adaptive performance during early career transitions in government contexts is a dynamic, multidimensional outcome shaped by individual motivation, career construction processes, social support, and institutional constraints. Future research should prioritize longitudinal research designs, cross-cultural validation in emerging economies, and evidence-based interventions aimed at strengthening learning goal orientation
The Influence of Discount and Social Proof Programs in Determining Decisions to Buy Goods on Tiktok Shop in Pekanbaru City Linofal Fakhrin; Adinda Triandini; Lifatin Nada; Alfin Fuji Hidayati; Mohammad Amin
Journal of Economics and Business UBS Vol. 15 No. 4 (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/q2xphm02

Abstract

The development of digital technology and the increasing use of social media have encouraged the emergence of the social commerce phenomenon, one example of which is the TikTok Shop platform, which integrates entertainment activities, social interactions, and buying and selling transactions within a single application. TikTok Shop offers various marketing strategies to influence consumer behavior, including discount programs and social proof. Discount programs provide economic incentives in the form of price reductions, vouchers, and limited-time promotions, while social proof refers to social validation mechanisms, such as customer reviews, ratings, sales numbers, and user recommendations, that can increase consumer trust. This study aims to analyze the influence of discount and social proof programs on consumer purchase decisions at TikTok Shop in Pekanbaru City. The research employs a quantitative method with an associative approach. Primary data were obtained through questionnaires distributed to 30 respondents selected using a purposive sampling technique. Data analysis was conducted through validity and reliability tests, classical assumption tests, and multiple linear regression analysis to examine the partial and simultaneous effects of the variables. The results showed that discount programs had a positive and significant effect on purchase decisions, whereas social proof did not have a partially significant effect. However, simultaneously, both variables had a significant effect on purchase decisions. The coefficient of determination (R²) value of 41.3% indicates that purchase decisions can be explained by discount and social proof programs, while the remaining 58.7% are influenced by factors outside the research model. These findings indicate that price-related factors are the primary considerations for consumers when shopping through TikTok Shop. This research is expected to provide a theoretical contribution to the development of digital marketing studies and serve as a practical recommendation for business actors in designing more effective promotional strategies.

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