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Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Published by Universitas Katolik Parahyangan
ISSN : 08530610     EISSN : 2442675X     DOI : https://doi.org/10.26593/be.v25i1
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science
Jurnal ini mewadahi karya tulis akademik hasil penelitian literatur maupun lapangan di bidang Ilmu Ekonomi, Manajemen, dan Akuntansi, yang diharapkan dapat memberi sumbangan pemahaman maupun alternatif solusi masalah ekonomi yang ada.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 437 Documents
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TRANSFORMASI DIGITAL, KETIMPANGAN PENDAPATAN, DAN KRIMINALITAS DI INDONESIA: SEBUAH KAJIAN EMPIRIS Ajeng Lestari, Aprima Vista; Agusalim, Lestari
Bina Ekonomi Vol. 29 No. 1 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v29i1.8673.%p

Abstract

The rapid development of digital technology has become a key force in transforming various aspects of life, such as accelerating information access, enhancing economic efficiency, and creating new opportunities. However, this transformation also brings challenges, particularly regarding the unequal distribution of income. Limited access to digital technology can exacerbate income inequality, where only a small portion of the population fully optimizes its benefits while others are left behind. Income inequality, as reflected in the Gini index, indicates an increasingly unequal income distribution and potentially elevates crime rates. This study analyzes the impact of income inequality on crime in the era of digital transformation using a random effect model and panel data from 34 provinces in Indonesia from 2010 to 2022. The findings show that income inequality has a significant positive effect on crime growth, meaning that the greater the income disparity, the higher the crime growth. The interaction between income inequality and internet usage shows a significant negative effect, indicating that a more equitable distribution of digital technology can reduce the impact of income inequality on crime. Additionally, the human development index has a significant positive effect, while the COVID-19 dummy variable has a significant negative effect on crime growth.
CORPORATE GOVERNANCE AND SUSTAINABLE PERFORMANCE: LESSONS FROM INDONESIA’S HOSPITALITY INDUSTRY Chris Petra Agung; Wahdan Arum Inawati; Feby Astrid Kesaulya; Yeremias Budi Irawan; Rifky Wardhana Taniwangsa; Rutie Gerda Febriani; Lintang Maheswari Brata
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/7zvydp07

Abstract

This study aims to analyze the effect of board member diversity and earnings quality on the future performance of hotel companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Board diversity is measured by nationality, gender, and expertise; earnings quality is measured by Performance-Adjusted Discretionary Accruals (ADA); and future performance is measured by Return on Assets in the following year. This is a quantitative study using partial least squares-structural equation modeling (PLS-SEM). The results show that board nationality diversity does not significantly affect future performance, indicating that the presence of foreign board members does not fully benefit future performance. Conversely, gender and expertise diversity have a positive and significant effect on future performance. These findings confirm that inclusive representation and professional competence can drive improved company future performance. Earnings quality has a negative effect on future performance. These findings emphasize that transparency and prudence in financial reporting need to be balanced with a more proactive business strategy to drive long-term growth.
KESALAHAN KLASIFIKASI BIAYA DAN DAMPAKNYA TERHADAP KEANDALAN LAPORAN KEUANGAN DI UMKM Friesta Ayu Sanubari; Rita Yuniarti
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/xw5ha398

Abstract

This research studies the impact of expense misclassification on the reliability of MSME X's financial statements located in Bandung. A noticeable phenomenon was that increased sales did not always increase net income. It was found later that this was due to the misclassification between expenses and assets. Knowing the importance of implementing proper accounting principles, especially for the recognition of expenses, so that financial statements can present the actual financial condition, becomes the basis for this study. Its novelty lies in the fact that little or no research with an exploratory approach has been done in this respect. The accounting record-keeping practice in MSMEs, despite being lesser-known, plays an important role in local economic matters. In this research, a qualitative approach with a purposive sampling technique was used, where data collection was carried out through in-depth interviews, observations, and analysis of MSME X's financial documents. The results show that wrong recognition of expenses, particularly fixed assets recorded as operating expenses, results in significant distortion in the income statement and lowers the reliability level of financial reports. Therefore, the outcome of this study reveals that improvement in accounting literacy, application of the Matching principle, and appropriate internal control are crucial for enhancing the quality of financial reporting by MSMEs. The findings provide practical suggestions that could be beneficial for practitioners to improve the practice of small businesses by enhancing accounting literacy and theoretical contributions toward strengthening the studies of financial accounting in micro and small entities.
PERAN BUDAYA KEUANGAN DALAM MEMEDIASI PENGARUH KEARIFAN LOKAL TERHADAP PENGENTASAN KEMISKINAN Abu Bakar; Longginus Gelatan; Siske Tontong; Muh. Al-Azhar Jamaluddin
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/52s0bq26

Abstract

The increasing poverty rate in Mimika Regency indicates that the wealth of natural resources, particularly from the mining sector, has not significantly impacted the welfare of the community, especially the Amungme and Kamoro tribes as indigenous people. This condition reflects the limitations of conventional development models that do not integrate local wisdom with the modern economic system that tends to be individualistic. In fact, local wisdom has the potential to support sustainable resource management, but is often marginalized by the dominance of market logic. Therefore, this study is relevant to examine the role of financial culture as a bridge in transforming local values ​​into a more inclusive poverty alleviation strategy. This study aims to analyze the influence of local wisdom on poverty alleviation and examine the role of financial culture as a mediating variable. The research method used explanatory research with a quantitative approach through the distribution of questionnaires to 100 respondents selected purposively. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that local wisdom significantly influences financial culture, but does not directly influence poverty alleviation. Conversely, financial culture significantly influences poverty alleviation and is proven to mediate the relationship between local wisdom and poverty alleviation. These findings emphasize the importance of internalizing local wisdom through sound financial practices as the basis for a more effective, inclusive, and sustainable poverty alleviation strategy.
BRIDGING THE GAP: THE IMPACT OF E-SERVICE QUALITY AND USER TRUST ON LONG-TERM LOYALTY IN SHOPEE Ila Karmila; Fadila Nurfauzia; Megah Dewi Anggini
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/c2k5c750

Abstract

This study examines the impact of E-Service Quality and User Trust on long-term customer loyalty within the Shopee marketplace ecosystem in Indonesia. Using a quantitative explanatory approach, data were collected from 218 Generation Z respondents through structured online questionnaires. The analysis was conducted using multiple linear regression and path analysis with SPSS. The findings reveal that E-Service Quality has a positive and significant effect on long-term loyalty, while User Trust demonstrates a stronger and more dominant influence. Simultaneously, both variables significantly contribute to customer loyalty, explaining 63.9% of its variance. These results highlight that technical service performance alone is insufficient without building strong user trust. Therefore, enhancing system reliability, security, and transparency is essential for sustaining long-term customer relationships. This study provides both theoretical and practical contributions to digital marketing strategies in e-commerce platforms.
DETERMINANTS OF MANUFACTURING FIRM VALUE: AN EMPIRICAL STUDY ON THE INDONESIA STOCK EXCHANGE Tiana Fenny Krisdina; Ahmad Andy Adinegara; Maman Nurachman
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/2xnbsa02

Abstract

This study aims to investigate the determinants of manufacturing firm value on the Indonesia Stock Exchange during the 2021-2024 period. By integrating signaling and trade-off theories, this research examines the impact of liquidity, leverage, and profitability on Price to Book Value (PBV). Utilizing a quantitative approach with purposive sampling, a final sample of 185 observations was analyzed using multiple linear regression via SPSS 25. The empirical results indicate that, simultaneously, liquidity, leverage, and profitability significantly influence firm value. Partially, the study finds that liquidity has no significant effect on firm value, suggesting that investors perceive high cash holdings as unproductive assets. Conversely, both leverage and profitability exert a positive and significant impact, with profitability emerging as the most dominant predictor. These findings imply that market appreciation is primarily driven by a firm's earnings capacity and strategic capital structure. This research provides valuable insights for investors and corporate managers in optimizing financial performance to maximize shareholder wealth in emerging markets.
KUALITAS PENGUNGKAPAN KEBERLANJUTAN GOTO GROUP DAN IMPLIKASI MANAJERIAL PADA PERUSAHAAN PLATFORM Tandori Tandori; Annisatul Husna; Priya Swayanuar; Peter Johan; Lukas Purwoto; Antonius Sumarwan
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/r4tpya47

Abstract

This article examines the quality of GoTo Group's sustainability disclosure and its managerial implications for platform firms. The research uses a qualitative document-based case study drawing on GoTo Group's Sustainability Reports for FY2022, FY2023, and FY2024, all of which were audited or externally verified, including verification by the Science-Based Targets Initiative for the FY2023 report. The analysis is structured around three indicators: measurability, verifiability, and information depth across environmental, social, and governance dimensions. The findings show that GoTo has developed a strong sustainability narrative, but the quality of its disclosure remains uneven. Environmental disclosure still relies heavily on relative metrics without sufficient absolute baselines. The carbon offset initiative (GoGreener) is not fully supported by clear information on fund allocation and independent verification. Social disclosure emphasizes inclusion and partner support, yet provides limited evidence on structural impacts on income stability and risk distribution. Governance disclosure also remains constrained by limited transparency regarding algorithmic mechanisms that are material to platform accountability. These findings suggest that sustainability disclosure in platform firms should be assessed not only by the strength of narrative communication, but also by the quality of indicators, the traceability of evidence, and the clarity of governance arrangements. The article's conceptual contribution lies in showing that sustainability legitimacy in platform firms depends on measurability, verifiability, and information depth as the basis for evaluating disclosure credibility.

Page 44 of 44 | Total Record : 437

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