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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 1,179 Documents
 114   115   116   117   118 
The Effects of Green Accounting, Carbon Emission Disclosure, and Tax Aggressiveness on Firm Value with Corporate Social Responsibility as a Moderating Edelin Giska Luthfia; Sofie; Kanitsorn Terdpaopong
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: 10.52644/87zwxx10

Abstract

This study examined the effects of green accounting, carbon emission disclosure, and tax aggressiveness on firm value, with corporate social responsibility (CSR) as a moderating variable and profitability as a control variable. This research reflected the growing global emphasis on sustainability, particularly in the energy sector, where business operations generate substantial environmental impacts. The study focused on oil and gas, coal, and metals and minerals companies listed on the Indonesia Stock Exchange during 2019–2023 due to their direct exposure to natural resource extraction and environmental impacts. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. Purposive sampling resulted in 55 firm-year observations, which were analyzed using panel data regression with the Random Effects Model (REM) through Stata software. The results showed that green accounting had a positive and significant effect on firm value, indicating that environmental accounting practices enhanced investor confidence and corporate reputation. Carbon emission disclosure did not have a significant effect on firm value, suggesting that carbon-related information had not yet become a primary consideration for investors. Tax aggressiveness had a significant effect on firm value, indicating that tax strategies influenced market perceptions when associated with operational efficiency and economic benefits. CSR was found to moderate the relationships between green accounting, carbon emission disclosure, and tax aggressiveness and firm value. These findings provide important implications for decision-makers, investors, and policymakers in developing sustainability strategies and regulations while contributing to the literature on sustainability accounting and corporate finance in Indonesia. Ultimately, the findings emphasize the importance of balancing economic performance, environmental responsibility, tax strategies, and consistent CSR implementation to sustainably enhance firm value.
Asymmetric Impacts of Rainfall Anomalies on Banking Credit Performance Across Customer Segments Roman Christopher Yudhistira; Jagat Prirayani
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/tp69kh50

Abstract

The modern banking sector, particularly in emerging-market economies such as Indonesia, is increasingly exposed to nontraditional exogenous shocks, especially physical climate risks. For PT Bank XYZ, a systemically important State-Owned Enterprise (KBMI 4) bank with extensive grassroots penetration, extreme weather events directly threaten operational continuity and the repayment capacity of its vulnerable debtor base. While traditional literature evaluates credit portfolios through an aggregated macroeconomic perspective, this study comprehensively investigates the asymmetric impacts of physical climate risk—operationalized through monthly rainfall anomalies—on outstanding loan volumes across distinct borrower segments. To minimize aggregation bias and distinguish genuine business cycle effects from pandemic-induced supply chain disruptions, the portfolio was decomposed into Micro, Consumer, Retail, and Corporate segments using contiguous post-pandemic monthly time-series data from January 2022 to December 2025. Methodologically, the study employed separate autoregressive integrated moving average (ARIMA) (1,0,0) models with semirobust standard errors while controlling for inflation, benchmark interest rates, and economic confidence indices. The empirical estimations revealed a significant phenomenon termed the “Weather Paradox”: extreme rainfall did not immediately reduce outstanding credit in the Micro and Retail segments; instead, it appeared to trigger precautionary borrowing behavior and emergency digital credit drawdowns. Conversely, the Corporate and Consumer loan portfolios demonstrated strong institutional resilience to localized weather shocks. Furthermore, financial literacy was found to function as an effective cognitive risk buffer that mitigated these ecological pressures, preventing localized climate-related distress from escalating into systemic credit defaults. These findings provide important implications for climate-adjusted credit risk management and financial inclusion policies within emerging-market banking systems.
Exploring The Impact of User Generated Content, Electronic Word of Mouth (E-WOM), and Brand Trust on Kahf Product Purchase Intent on Social Media Chairil Mustofa; Ramlah Puji Astuti
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: 10.52644/8jsanp89

Abstract

The rapid development of social media has transformed consumer behavior in accessing information and making purchasing decisions. In the context of digital marketing, User-Generated Content (UGC), Electronic Word of Mouth (eWOM), and brand trust have become important factors influencing consumers’ purchase intentions. Although these variables have been widely studied, limited research has examined their combined effects on purchase intention within regional Indonesian markets, particularly for local brands such as Kahf. This study aimed to analyze the effects of UGC, eWOM, and brand trust on the purchase intention of Kahf products among social media users in Cirebon Regency and Cirebon City. Employing a quantitative approach with a survey method, data were collected from 234 Kahf product users through a Likert-scale questionnaire. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the hypothesized relationships among the constructs. The results indicated that all indicators met the validity and reliability criteria, confirming the adequacy of the measurement model. The R-square value of 0.631 indicated that UGC, eWOM, and brand trust collectively explained 63.1% of the variance in purchase intention, while the remaining variance was explained by other factors. The findings revealed that UGC, eWOM, and brand trust positively influenced consumers’ purchase intentions toward Kahf products. Among these variables, brand trust emerged as the most dominant factor shaping consumers’ purchase intentions. These findings highlight the importance of strengthening brand trust and optimizing user-generated content and digital communication-based marketing strategies to increase consumers’ purchase intentions.
The Effect of Procedural Fairness in Compensation on Employee Performance, with Extrinsic Work Motivation as a Mediating Variable Evi Arianti; Anita Maharani; Neneung Ratna Hayati
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/xem2p313

Abstract

Employee performance in public sector organizations, particularly within the Central Statistics Agency (Badan Pusat Statistik [BPS]), is critical to institutional effectiveness in providing accurate statistical data for national development planning. Although employee performance at BPS across West Sulawesi Province is generally satisfactory, variations in performance scores among work units indicate the need to examine organizational and psychological factors, particularly compensation procedural justice and extrinsic work motivation. This study examined the effect of compensation procedural justice on employee performance, with extrinsic work motivation as a mediating variable among BPS employees in the province. The research employed a quantitative survey approach, with data collected through questionnaires distributed to 147 BPS employees throughout the province. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the hypothesized relationships, including direct and indirect effects. The findings revealed that compensation procedural justice had no significant direct effect on employee performance. However, it had a significant positive effect on extrinsic work motivation, which significantly influenced employee performance. Extrinsic work motivation fully mediated the relationship between compensation procedural justice and employee performance. These findings indicate that compensation procedural justice should be viewed not merely as an administrative mechanism but also as a motivational instrument. Fair compensation procedures improved employee performance when they enhanced employees’ extrinsic work motivation. Theoretically, this study contributed to a deeper understanding of Equity Theory and Self-Determination Theory within the public sector context. Practically, the findings provided evidence-based recommendations for BPS and other government institutions in designing compensation and reward systems that are procedurally fair and effective in strengthening employee motivation and performance.
The Effect of State-Owned Asset Management on the Quality of Financial Statements at the State Audit Agency Pandji Oetomo; Elsa Imelda
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: 10.52644/3rfvrm61

Abstract

The quality of government financial statements is a key indicator of transparency, accountability, and effective public financial management. One of the principal factors influencing the quality of financial statements is the proper administration of Barang Milik Negara (BMN; State Property), which includes bookkeeping, inventory, and reporting processes. Inadequate BMN administration may result in inaccurate asset records, discrepancies between administrative records and physical assets, and reduced reliability of financial information. This study aims to examine the effect of BMN administration, comprising bookkeeping, inventory, and reporting, on the quality of financial statements at the Audit Board of the Republic of Indonesia (BPK RI). This research employed a quantitative approach with an associative research design. The population consisted of employees involved in BMN administration at BPK RI, and 61 respondents were selected using purposive sampling. Data were collected through a questionnaire using a five-point Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that BMN bookkeeping, inventory, and reporting each had a significant positive effect on the quality of financial statements. Simultaneously, the three components of BMN administration significantly influenced financial statement quality, with an R² value of 0.565, indicating that 56.5% of the variation in financial statement quality was explained by BMN administration. The findings demonstrate that effective BMN administration plays a critical role in enhancing the accuracy, reliability, and accountability of government financial reporting. This study concludes that strengthening BMN administration systems is essential for supporting sustainable public sector governance and enhancing institutional accountability.
A Phenomenological Study of Fruit Pricing in Jakarta in the Context of a Harmonious Balance of Interests Among Suppliers, Vendors, and Buyers Rousilita Suhendah; Ivan Kanel; Elsa Imelda; Darwis said; Syarifuddin
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/t69ke090

Abstract

Pricing practices in traditional markets are often understood from economic perspectives that emphasize cost calculations, market mechanisms, and profit maximization. However, everyday trading activities demonstrate that pricing decisions are also influenced by social relationships, moral considerations, and the sustainability of interactions among economic actors. This study aimed to explore the meaning of pricing experiences among papaya traders in Jakarta and to understand how prices function as a mechanism for balancing the interests of suppliers, traders, and buyers. This study employed a qualitative approach using Husserl’s transcendental phenomenological method. Data were collected through in-depth interviews with five purposively selected papaya traders in West Jakarta who had direct experience in determining selling prices. The data were analyzed using phenomenological stages, including noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that traders do not interpret prices merely as instruments for generating profit but as social mechanisms that maintain supply continuity, buyer acceptance, and business sustainability. Pricing decisions reflect trust-based relationships with suppliers, efforts to offer acceptable prices to consumers, and strategies to sustain livelihoods. This study develops the concept of Harmony of Interests in Pricing, which explains that price formation integrates economic, social, and moral dimensions. The study concludes that pricing practices in traditional trade represent a form of social accountability that supports sustainable economic relationships among suppliers, traders, and buyers.
Analysis of the Influence of Service Quality and Trust on Patient Loyalty in Diabetic Wound Care Services: A Case Study at Rumat Fadel Muhammad Fikri
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/z4h8cm77

Abstract

Diabetic wound care represents a long-term, high-risk service that requires continuous patient engagement to prevent severe complications such as infection and amputation. RUMAT, a diabetic wound care provider in Indonesia, faces a substantial challenge: a significant mismatch between a large market potential and its market share, compounded by a 37.91% patient dropout rate before treatment completion, predominantly after the third visit. This study analyzed the influence of service quality and trust on patient satisfaction, and the subsequent effect of satisfaction on patient loyalty, to inform patient retention strategies. Primary data were collected via a five-point Likert questionnaire from 134 active or former RUMAT patients, with a minimum of two visits, in the Jabodetabek and Bandung areas, selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS, evaluating both measurement and structural models through path coefficients, R², effect size, and mediation analysis. All five proposed hypotheses were supported. Service Quality strongly influenced Satisfaction (β = 0.672; f² = 0.485), while Trust had a smaller, yet significant, effect (β = 0.282; f² = 0.085). Satisfaction significantly influenced Loyalty (β = 0.435), fully mediating the effects of both Service Quality and Trust, whose direct paths to Loyalty were insignificant. The model explained 88.6% of the variance in Satisfaction and 77.5% of the variance in Loyalty, with a Goodness of Fit of 0.8114, indicating strong model fit. These findings provide an empirical basis for RUMAT to prioritize service quality improvements, enhance transparency, and implement targeted dropout-prevention strategies.
Analysis of Financial Distress Using the Modified Altman, Ohlson, and Grover Models in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) During the 2022–2024 Period Muhammad Zidan Anugrah Sandi; Elsa Imelda
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/vb6vpn45

Abstract

This study analyzes financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024 using the Modified Altman Z-Score, Ohlson O-Score, and Grover G-Score models, and evaluates each model's predictive accuracy against firms' actual financial condition. Despite its strategic economic role, this cyclical sector faces post-pandemic pressures, including rising interest rates, inflation, and declining purchasing power, increasing financial distress risk and the need for early detection. This research used a quantitative descriptive approach with secondary data from audited financial statements of IDX-listed companies. Purposive sampling yielded 42 qualifying companies over the three-year observation period. Distress scores were calculated using the three models, compared through non-parametric Kruskal-Wallis and Friedman tests, and validated against actual financial condition, defined by consecutive net losses and non-dividend distribution. Results reveal significant differences among the three models' predictions, confirmed by both the Kruskal-Wallis and Friedman tests (Asymp. Sig. < 0.001). The Modified Altman Z-Score and Ohlson O-Score classified all sample companies as non-distressed, while the Grover G-Score identified five companies as distressed. Accuracy rates reached 71.43% for both the Altman Z-Score and Ohlson O-Score, and 83.33% for the Grover G-Score, making it the most effective predictor. These findings offer practical implications for management, investors, and policymakers: guiding early-warning systems for risk management and strategic decisions, informing investment decisions by flagging at-risk companies, and contributing evidence on model accuracy in Indonesia's post-pandemic property sector. Future research should extend the study period, cover other sectors, and add models for more comprehensive results.
Optimizing AI for Competitive Growth at Digital Marketing Agencies in Indonesia Demetrio Jesu
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/ng4meg79

Abstract

Artificial intelligence (AI) has increasingly transformed digital marketing practices by supporting content creation, data analysis, reporting, campaign preparation, creative production, and service innovation. However, the adoption of AI does not automatically lead to optimal business outcomes. This study examines how Indonesian digital marketing agencies adopt and optimize AI for competitive growth. Using a qualitative multiple case study approach, this research analyzes three digital marketing agencies in Indonesia: Socioworks, IND! Communication, and Pepple Digital. Data were collected through semi-structured interviews with agency owners, managers, and decision-makers, supported by digital observation and secondary data. The data were analyzed using the Gioia Method and interpreted through the Technology Acceptance Model (TAM) and the Technology-Organization-Environment (TOE) framework. The findings show that AI adoption is mainly driven by operational efficiency, competitive pressure, and business growth opportunities. However, AI optimization is constrained by human capability gaps, generic AI outputs, fragmented workflows, tool integration barriers, and unclear cost-performance measurement. The study concludes that AI can support competitive growth only when agencies move beyond basic task-based AI usage toward structured, integrated, and client-value-oriented AI optimization. The proposed business solutions include AI capability development, strategic AI investment and governance, workflow optimization, service innovation, and AI-assisted service packaging.

Page 118 of 118 | Total Record : 1179

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