cover
Contact Name
Junaidi Affan
Contact Email
junaidiaffan@gmail.com
Phone
+62274887984
Journal Mail Official
lppmstiesbi@gmail.com
Editorial Address
Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. STIE SBI Jurnal SOLUSI: Kajian Ekonomi dan Bisnis Jl. Ring Road Utara No.17, Ngringin, Condongcatur, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta 55283
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Solusi: Jurnal Kajian Ekonomi dan Bisnis
ISSN : 19072376     EISSN : 27978699     DOI : 10.51277
Core Subject : Economy, Social,
Fokus dan ruang lingkup SOLUSI: jurnal Kajian Ekonomi dan Bisnis merupakan jurnal Ekonomi dan bisnis yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi SBI Yogyakarta sebagai media komunikasi, media hasil penelitian yang bertujuan untuk mempublikasikan berbagai hasil kajian empiris dari para akademisi maupun praktisi yang mempunyai perhatian di bidang ekonomi khususnya manajemen dan akuntansi. Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. Redaksi menerima artikel dari dosen atau peneliti dari manapun yang ditulis dalam bahasa Indonesia dengan berbagai tema, topik sebagai berikut : • Pasar Modal dan Investasi • Perbankan • Kewirausahaan • Strategi bisnis dan manajemen • Manajemen pemasaran • Manajemen operasi • Perilaku organisasi • Bisnis • Akuntansi sektor publik • Akuntansi manajemen • Perpajakan • Akuntansi perilaku • Asuransi
Articles 178 Documents
PENGARUH KELELAHAN EMOSIONAL, KECEMASAN, DAN DEPRESI TERHADAP KINERJA (Studi Kasus Pemain eSports di Yogyakarta) Fajrian Tri Retza Saputra; Eny Sulistyowati; Mikael Laba Blikololong
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.304

Abstract

This study aims to analyze the influence of emotional exhaustion, anxiety, and depression on the performance of eSports players in Yogyakarta. The rapid growth of the eSports industry has created a highly competitive environment that exposes professional and semi-professional players to significant psychological pressures. Using a quantitative research approach with multiple linear regression analysis, data were collected from 100 eSports players in Yogyakarta through a questionnaire. The results show that emotional exhaustion did not significantly affect player performance (t = 1.685, p = 0.095), while anxiety (t = 4.351, p = 0.000) and depression (t = 6.859, p = 0.000) each had a significant positive effect on performance. Simultaneously, all three variables significantly influenced performance with a coefficient of determination (R²) of 0.826, indicating that 82.6% of performance variation was explained by these three psychological variables. Depression emerged as the most dominant predictor (Beta = 0.481). These findings suggest that psychological factors play a critical role in shaping eSports player performance and that team management should integrate mental health monitoring programs to maintain player well-being and optimize competitive performance.
PENGARUH KEPERCAYAAN, KEAMANAN, PERSEPSI MANFAAT DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN PEMBELIAN TIKET PESAWAT DI TRAVELOKA PADA GENERASI Z Wahyu Alfano; Thomas Aquinas Radito
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.310

Abstract

This study aims to analyze the influence of trust, security, perceived usefulness, and perceived risk on the purchase decision of flight tickets on Traveloka among Generation Z. The rapid growth of digital travel platforms has shifted consumer behavior toward online transactions, making it essential to understand the factors that drive purchasing decisions in this segment. Using a quantitative research approach with multiple linear regression analysis, data were collected from 301 Generation Z respondents who had purchased flight tickets through the Traveloka application. The results show that trust did not significantly affect purchase decisions (t = 0.374, p = 0.709), while security (t = 9.523, p = 0.000) and perceived usefulness (t = 10.315, p = 0.000) each had a significant positive effect on purchase decisions. Perceived risk also did not significantly affect purchase decisions (p = 0.080). Simultaneously, all four variables significantly influenced purchase decisions with a coefficient of determination (R²) of 0.707, indicating that 70.7% of purchase decision variation was explained by these variables. Perceived usefulness emerged as the most dominant predictor (Beta = 0.460). These findings suggest that security and perceived usefulness are key drivers of flight ticket purchase decisions on Traveloka among Generation Z, and platform providers should prioritize enhancing transaction security systems and functional service benefits to increase consumer purchasing decisions.
HUBUNGAN KUALITAS PELAYANAN, WAKTU TUNGGU, DAN KOMUNIKASI TERAPEUTIK DENGAN KEPUASAN PASIEN RAWAT JALAN PENGGUNA JAMINAN KESEHATAN DI RUMAH SAKIT PKU MUHAMMADIYAH YOGYAKARTA Syafiq Lutfi Mahri; Eny Sulistyowati
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.314

Abstract

Improving outpatient satisfaction is crucial as the coverage of health insurance through the National Health Insurance (JKN) program in Indonesia expands. This study examines three main factors: the relationship between service quality, waiting time, and therapeutic communication with the satisfaction of outpatients using health insurance at PKU Muhammadiyah Hospital, Yogyakarta. The research design used was quantitative analytical with a cross-sectional approach, with data collected from 60 outpatients using health insurance selected through purposive sampling. A questionnaire was used as the data collection instrument, and Spearman correlation was used for analysis using SPSS software. The analysis for service quality yielded a very strong relationship with patient satisfaction (rs = 0.854; p = 0.000), therapeutic communication also had a very strong relationship with patient satisfaction (rs = 0.852; p = 0.000), while waiting time produced a strong relationship with patient satisfaction (rs = 0.731; p = 0.000). These results indicate a relationship between service quality, waiting time, and therapeutic communication with the satisfaction of outpatients using health insurance at PKU Muhammadiyah Hospital, Yogyakarta.
PENGARUH ENTERTAINMENT CONTENT DAN EMOTIONAL CONTENT TERHADAP REWATCH INTENTION MELALUI MEDIASI SOCIAL MEDIA ENGAGEMENT Tio Agustianto; Abdul Hadi Hari; Junaidi Affan
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.315

Abstract

Abstract This study aims to examine the influence of entertainment content and emotional content on rewatch intention, as well as to analyze the role of social media engagement as a mediating variable among Generation Z in Klaten Regency. The population of this study consists of Gen Z individuals who access short videos through platforms such as TikTok, Instagram Reels, and YouTube Shorts. Data were collected using a survey method with a total sample of 114 respondents. The results show that entertainment content has a positive and significant effect on rewatch intention (β = 0.577; t = 14.399; p < 0.05) and on social media engagement (β = 0.453; t = 7.857; p < 0.05). In addition, emotional content also has a positive and significant effect on rewatch intention (β = 0.584; t = 12.454; p < 0.05) and on social media engagement (β = 0.544; t = 9.160; p < 0.05). Furthermore, social media engagement itself has a positive and significant effect on rewatch intention (β = 0.306; t = 4.605; p < 0.05). The mediation test results indicate that social media engagement is able to mediate the effect of entertainment content (indirect effect = 0.139; t = 3.967; p < 0.05) and emotional content (indirect effect = 0.166; t = 3.967; p < 0.05) on rewatch intention.
PERAN USER ENGAGEMENT DALAM MEMEDIASI PENGARUH COOPERATION AFFORDANCE DAN PERCEIVED USEFULNESS TERHADAP USER RETENTION PADA GENERASI Z PENGGUNA GOPAY Nawangsari Tejowati; Abdul Hadi Hari; Alief Indita Agustiyani
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.316

Abstract

Abstract This research is motivated by the increasing competition in the e-wallet industry, making the ability to retain users an important factor in the sustainability of digital services. The research method employed was a quantitative approach, with data collected through questionnaires distributed to 117 Generation Z respondents who use GoPay in Klaten Regency. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS application. The results indicate that cooperation affordance has a positive and significant effect on user retention (β = 0.537; t = 7.042; p < 0.000). Perceived usefulness also has a positive and significant effect on user retention (β = 0.329; t = 4.270; p < 0.000). Furthermore, cooperation affordance has a positive and significant effect on user engagement (β = 0.622; t = 8.561; p < 0.000), while perceived usefulness has a positive and significant effect on user engagement (β = 0.216; t = 2.764; p < 0.006). The user engagement variable is also proven to have a positive and significant effect on user retention (β = 0.566; t = 5.287; p < 0.000). In addition, user engagement is able to mediate the effect of cooperation affordance on user retention (β = 0.352; t = 4.683; p < 0.000) and mediate the effect of perceived usefulness on user retention (β = 0.122; t = 2.249; p = 0.025). Overall, this study demonstrates that cooperation affordance, perceived usefulness, and user engagement are important factors in increasing the user retention of GoPay users.
PENGARUH RISIKO KEUANGAN TERHADAP PROFITABILITAS BANK Embun Pandansari; Dian Retnaningdiah
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.317

Abstract

ABSTRACT Bank profitability is an important benchmark for assessing bank performance. Profitability can be influenced by various types of financial risks, such as credit risk, liquidity risk, and operational risk. Increasing non-performing loans, suboptimal liquidity management, and high operating expenses have the potential to impact a bank's ability to generate profits. These conditions make analyzing the impact of financial risk on bank profitability crucial. This study aims to analyze the influence of credit risk, liquidity risk, and operational risk on the profitability of conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Profitability is proxied by Return on Assets (ROA), while credit risk, liquidity risk, and operational risk are proxied by Non-performing Loans (NPL), the Loan Deposit Ratio (LDR), and Operating Expenses to Operating Income (BOPO). Quantitative analysis was used using panel data regression analysis using the EViews application. The analysis shows that credit risk and liquidity risk have a positive and significant effect on bank profitability, while operational risk has a negative but insignificant effect on bank profitability. The independent variables had a 21.50% influence, while the remaining 78.50% was influenced by other variables not included in this study. Keywords: Credit Risk, Liquidity Risk, Operational Risk, Profitability, Return on Assets (ROA), Banking
PENGUJIAN PENGENDALIAN INTERNAL TERHADAP PERSEDIAAN BARANG DAGANG Supriono Supriono; Kuswadi Rustam; Hardoko Hardoko
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.318

Abstract

This building shop relies on a lot of inventory in its sales cycle, which is one of the important assets for the company. The role of internal control over inventory in a building store is very important to improve inventory safety. The purpose of this study was to identify and assess the level of effectiveness and efficiency in managing merchandise inventory and provide an overview of good and correct management and procedures in accordance with Standard Operating Procedures (SOP). The data in this study is in the form of qualitative data in the form of merchandise inventory data, purchase transactions, and sales transactions. The data analysis technique uses audit techniques for merchandise inventory, namely checking the internal control of merchandise inventory using Internal Control Questionnaires, drawing conclusions, examining purchase and sale transactions, and checking inventory physical counts (stock taking). The sample in this study was 131 transactions, consisting of 40 types of goods in merchandise purchase transactions and 91 types of goods in merchandise inventory sales transactions. The results of the compliance test on the level of effectiveness of merchandise inventory at the Tunjung Baru Building Store in period were 59%, which means that internal control is running quite effectively. Management of merchandise inventory carried out by employees is also in accordance with applicable procedures. The results of the substantive test are in accordance with the physical records in the warehouse and accounting records related to the purchase and sale of merchandise. The calculation has been carried out mathematically and has been affixed with a paid off stamp and the signature of the relevant party and authorization has been carried out from the store management.
Isomorfisme dalam Kinerja Anggaran berbasis Value for Money pada OPD Pemerintah Provinsi Daerah Istimewa Yogyakarta Aditya Firmansyah Ramadhan; Binawati Enita
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.323

Abstract

The reform of public financial management has encouraged local governments to implement performance-based budgeting systems oriented toward achieving outcomes and enhancing public accountability. One of the approaches commonly employed to assess budgetary performance is the Value for Money concept, which emphasizes the principles of economy, efficiency, and effectiveness. This study aims to analyze the implementation of Value for Money-based budget performance within Regional Government Organizations (OPDs) of the Special Region of Yogyakarta Province and to identify the phenomenon of institutional isomorphism influencing its implementation. The study employed an explanatory sequential design, beginning with quantitative analysis using scatter plots to identify the characteristics of OPDs’ budget performance, followed by a qualitative phase through in-depth interviews. Informants were selected through purposive sampling based on the quantitative findings, particularly from OPDs exhibiting distinctive characteristics or classified as outliers. Interviews were conducted with four informants directly involved in planning, budgeting, implementation, and budget management processes. The findings indicate that the implementation of Value for Money-based budget performance is influenced by institutional pressures in the form of normative and coercive isomorphism. Normative isomorphism is reflected in the obligation to conduct budget management in accordance with professional standards, technical guidelines, and prevailing regulations. Meanwhile, coercive isomorphism manifests through compliance requirements related to government regulations, evaluation mechanisms, and reporting systems. These institutional pressures promote the homogenization of budget management practices across OPDs in support of accountability and sound regional financial governance. The findings reinforce institutional theory by demonstrating that budget management practices in the public sector are shaped not only by considerations of economic rationality but also by the pursuit of legitimacy within the institutional environment.