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Paska Marto Hasugian
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editorjournal@seaninstitute.or.id
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+6281264451404
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INDONESIA
Jurnal Ekonomi
Published by SEAN INSTITUTE
ISSN : 23016280     EISSN : 27219879     DOI : https://doi.org/10.54209
Core Subject : Economy,
Jurnal Ekonomi [p. ISSN 2301-6280, e. ISSN 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts in the various topics include, but not limited to, functional areas of Accountancy, Business management, Capital market, Economic History, Applied Economics, Business and Finance, Environmental Economics and Ecology, Islamic economics, Health Economics, Fiscal Economy Monetary Economics, Political Economy, Economic management, Operational management, Human Resource Management, Financial management, Marketing Management
Articles 2,397 Documents
The Effect of Competency Certification on Employee Performance with Competency Testing as a Variable Mediation (Study at PT. X) Siswanto, Siswanto; Dewi Yustiana; Koen Irianto Uripan; Sutomo, Sutomo; Siti Nur Soleha
Jurnal Ekonomi Vol. 15 No. 01 (2026): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effect of competency certification on employee performance, with competency testing as a mediating variable, at PT. X. The population of this study was 283 operator employees at PT. X, with a sample of 164 employees. The sampling technique used was purposive sampling. The research method used a quantitative approach with Partial Least Squares (PLS) analysis to test the relationship between variables. The results of the study showed the following findings: Competency certification does not have a significant direct effect on employee performance, Competency certification has a positive and significant effect on competency testing, Competency testing has a positive and significant effect on employee performance, Competency testing acts as a significant mediating variable, where competency certification can improve employee performance through competency testing. Overall, this study concludes that although competency certification does not directly affect performance, it becomes effective in improving employee performance when integrated through a rigorous competency testing process.
Sharia Business Practice in the Span of Retail Business Franchises Noor Maymunah
Jurnal Ekonomi Vol. 15 No. 01 (2026): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

In this era of globalization, franchise expansion is one of the main strategies in the growth of the retail industry. In a business framework guided by Islamic values, the importance of business ethics is increasing. This article explores the role of Islamic Business Ethics in the context of the retail industry's franchise expansion, with a focus on the economic cycle and Islamic business practices. Through a literature review, this article outlines how Islamic business ethical values can guide franchise expansion measures, manage risk in fluctuating economic cycles, and implement sharia business methods that adhere to Islamic values. This study reviews the impact of Islamic business ethics principles in strengthening the foundations of sustainability and long-term success for the retail industry focusing on the principles of justice, social responsibility, and economic balance. The results of the study show that the application of Islamic business ethics in the franchise expansion of the retail industry can improve business performance, strengthen consumer trust, and promote business sustainability. This research highlights the importance of understanding and applying Islamic business ethics principles in the context of modern business, especially in the retail industry.
Analysis of the Influence of Workload and Organizational Support on Work-Life Balance with Burnot as a Mediating Variable on Gen Z Employees in E-Commerce Companies Arbi'ah, Safrina Nur; Irmawati, Irmawati
Jurnal Ekonomi Vol. 15 No. 01 (2026): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

The aim of this study was to examine how workload and organizational support affect work-life balance, with burnout acting as a mediator. The participants included 201 Generation Z employees working in the e-commerce industry, who were selected through an online survey distributed via Google Forms. Purposive sampling was used to choose the participants. The data was analyzed using the SmartPLS method. The findings indicated that both workload and organizational support had a positive impact on work-life balance. Additionally, burnout partially influenced the relationship between workload, organizational support, and work-life balance.
Analysis of Work Motivation and Work Discipline on Employee Job Satisfaction PT. Pilar Indo Abadi Surabaya Sutoyo, Sutoyo; Koen Irianto Uripan
Jurnal Ekonomi Vol. 15 No. 01 (2026): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of Work Motivation and Work Discipline on Employee Job Satisfaction at PT. Pilar Indo Abadi. The population in this study was all employees of PT. Pilar Indo Abadi Surabaya, using a saturated sample method, resulting in a sample size of 60 employees of PT Pilar Indo Abadi Surabaya. To prove the hypothesis, the test used was Partial Least Square. Based on the results of the study, it was found that Work Motivation has a positive effect on Job Satisfaction and Work Discipline has a positive effect on Job Satisfaction.
The Influence of Online Customer Review and Online Customer Rating on Purchase Intention in TikTok Shop E-Commerce (A Study on TikTok Shop Online Consumers @Vivacosmetics) Mazidah, Athaya Faza; Wijayanti, Rena Feri; Rachmi, Asminah
Jurnal Ekonomi Vol. 15 No. 01 (2026): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

The rapid growth of e-commerce has led to the rise of social commerce platforms, including TikTok Shop, which has experienced significant user expansion in Indonesia. Among the most rapidly growing product categories on TikTok Shop is beauty, particularly brands like Viva Cosmetics. Two key factors that influence consumer purchase interest in this context are online customer reviews and online customer ratings. Therefore, this study aims to examine the effect of online customer reviews (X1) and online customer ratings (X2) on consumer purchase interest (Y) in Viva Cosmetics products on TikTok Shop. This study employed a quantitative approach with a survey research design. The sampling method used was probability sampling with a proportionate stratified random sampling technique. The sample consisted of 100 respondents who were TikTok Shop users residing in Malang City and had seen or shown interest in Viva Cosmetics products. Data were collected through online questionnaires, and the analytical methods used included multiple linear regression and hypothesis testing to analyze the influence between the independent and dependent variables. The results of the study indicate that both online customer reviews (X1) and online customer ratings (X2) have a positive and significant effect on consumer purchase interest. The partial hypothesis test results show that each variable independently influences purchase interest positively and significantly. Furthermore, the simultaneous test results reveal that online customer reviews and online customer ratings together have a significant and positive impact on consumer purchase interest. Based on these findings, it can be concluded that Viva Cosmetics consumers on TikTok Shop exhibit high purchase interest influenced by online reviews and ratings. Therefore, business operators should pay attention to the quality of customer reviews and maintain high product ratings to increase product attractiveness and strengthen consumer trust.
Price Discrimination Practices: an Economic and Legal Perspective Riza Zulfikar
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

Unfair business competition practices have the potential to result in a situation where one company completely controls the market, known as monopoly. Monopolists often employ pricing strategies that competitors cannot pursue in a healthy market. The legal rules that regulate business competition practices in various countries generally focus on the public interest to improve the welfare of society. This research aims to present a holistic understanding of price discrimination practices, highlighting the complexity of the economic and legal regulations involved and their enforcement on markets and consumers. The practice of price discrimination is one of the business practices that is usually implemented by companies to gain more profits, but because its impact can be detrimental to the welfare of society/consumers and can hamper efforts to create a healthy business competition climate, several variants of price discrimination are classified as illegal practices. Based on the Per Se Illegal doctrine, Article 6 of Law Number 5 of 1999 confirms that price discrimination, namely determining that one buyer must pay a different price from the price that must be paid by another buyer, is a prohibited business practice. The Per Se Illegal Doctrine is used because of considerations to simplify the process of enforcing price discrimination laws by providing clarity and shortening the administrative process. Implementation of Article 6 of Law Number 5 of 1999 still faces many challenges, not least because the regulation does not clearly explain what types of price discrimination can be detrimental to society and anti-competitive.
The Effect of Tax Planning, Deferred Tax Expense, and Taxpayer Compliance on Earnings Management in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 Period Novianti, Nadia; Umam, Danang Choirul
Jurnal Ekonomi Vol. 15 No. 02 (2026): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

This study aims to examine the influence of tax planning and deferred tax expense on earnings management in food and beverage companies listed on the Indonesia Stock Exchange. The research is grounded in agency theory and positive accounting theory, which explain managerial incentives in financial reporting decisions. A quantitative approach with an associative design is employed to analyze the relationship between the variables. The data used in this study are secondary data obtained from published financial statements of companies within the selected sector. The sampling technique applied is purposive sampling based on specific criteria to ensure data completeness and consistency. The findings indicate that tax planning has a positive and significant effect on earnings management, suggesting that more effective tax strategies provide greater flexibility for managers to adjust reported earnings. In contrast, deferred tax expense shows a negative and significant effect, implying that it acts as a constraint on managerial discretion in earnings manipulation. These results highlight the dual role of tax-related variables as both enabling and limiting factors in earnings management practices. This study contributes to the literature by providing empirical evidence on the relationship between taxation strategies and financial reporting behavior within a specific industrial context. The findings also offer practical implications for stakeholders to critically evaluate tax-related information as potential indicators of earnings management.