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Nilam Anggar Sari
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INDONESIA
Jurnal Ekonomi dan Manajemen Indonesia
Published by Universitas Kutai Kartanegara
ISSN : 14119560     EISSN : 27757129     DOI : https://doi.org/10.53640/jemi
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesian Journal of Economics and Management (JEMI) is an intermediary institution between researchers through scientific papers in the form of journals that are published regularly in June and December each year. Jemi is a peer-reviewed journal that publishes scientific articles in the fields of science including management and business economics which include: 1. Development Economics 2. Regional Financial Economics 3. International Economics 4. Operational Management 5. Human Resource Management 6. Financial Management and Accounting 7. Marketing Management 8. Strategic Management JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the commitment of the Journal of Economics and Management to the demands of scientific culture. Submit your best paper to be published with the Indonesian Journal of Economics and Management. Authors who wish to submit articles to the Journal of Management Economics, must comply with the writing guidelines. If the submitted article does not comply with the writing guidelines or is written in a different format, it will be REJECTED by the editor before further review. Editors only accept articles that meet the specified format. Articles written in Indonesian. Jemi is a peer-reviewed journal that publishes scientific articles in the fields of science including management and business economics which include: 1. Development Economics 2. Regional Financial Economics 3. International Economics 4. Operational Management 5. Human Resource Management 6. Financial Management and Accounting 7. Marketing Management 8. Strategic Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "vol 25 no 2 (2025)" : 11 Documents clear
KAJIAN STRATEGI KEBIJAKAN PENGEMBANGAN UMKM  DI KABUPATEN KUTAI KARTANEGARA Aini Aini; Bahari Joko Susilo; Arista Damayanti
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/fy4fkm12

Abstract

Development UMKM  has a very important role in encouraging sustainable regional economic development, especially in Kutai Kartanegara Regency. The purpose of this study is to identify the institutional growth of UMKM, as well as formulate effective policy strategies to strengthen the role of the UMKM sector in improving the local economy. The method used is a descriptive qualitative approach with literature study techniques and secondary data analysis obtained from regional regulatory documents, related agency reports, and official local government statistical data coupled with primary data from interviews and field observations. The research location consists of 7 sub-districts in Kutai Kartanegara Regency representing upstream, middle and downstream areas. The results of the study show an increase the number of UMKM increased significantly from 56,343 units in 2020 to 66,833 units in 2024. However, there are a number of main obstacles that hinder the performance of UMKM, including weak institutional structures, lack of access to capital, lack of optimal human resource competence, lack of business networks, and lack of optimal digitalization. Based on the results of the study, the recommended recommendations are strengthening institutional capacity through training and improving human resource competencies, improving managerial skills, digitalization as an important strategy in market expansion and operational efficiency, and increasing strategic partnerships between business actors and related stakeholders. It is hoped that this study can be a reference in the formulation of local economic development policies based on local needs and potential, as well as the challenges and threats faced by UMKM, as well as encourage the achievement of sustainable and participatory regional development goals.
PENGARUH PENDAPATAN ORANG TUA DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN SANTRI DI PONDOK PESANTREN MUROTALUL QUR’AN NURUL HUDA TASIKMALAYA Ariska Meilinda; Heidi Siddiqa; Sri Sudiarti
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/z45d3998

Abstract

This study examines the effect of parental income and financial literacy on the financial management behavior of students (santri) at the Murotalul Qur’an Nurul Huda Islamic Boarding School in Tasikmalaya. The research was motivated by unstable saving behavior among students, indicating inconsistent financial management. Using a quantitative explanatory approach, data were collected from 145 respondents through questionnaires and analyzed using multiple linear regression. The results show that both parental income and financial literacy significantly influence students’ financial management behavior, with an R² value of 0.64. Financial literacy is the dominant factor, meaning students with higher financial knowledge tend to plan, save, and manage their spending better. Parental income supports financial stability but is not the sole determinant of behavior. The study concludes that financial education integrated with Islamic values is essential to build responsible and sustainable financial habits among students.
PENERAPAN PRINSIP GOOD PUBLIC GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA PEGAWAI APARAT PENGAWAS INTERNAL PEMERINTAH DAERAH: STUDI KASUS PADA ORGANISASI PEMERINTAH DAERAH Gusti Sovia Faturahman; Masiyah Kholmi
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/025ej410

Abstract

The demand for the Government Internal Supervisory Apparatus (APIP) to achieve high performance relies heavily on the foundation of Good Public Governance (GPG). This qualitative case study aims to analyze the implementation of five GPG principles—Democracy, Transparency, Accountability, Rule of Law (Budaya Hukum), and Fairness and Equality (KNKG 2008)—at the Regional Inspectorate of Probolinggo Regency and analyze their correlation with Employee Performance (PermenPANRB No. 6 of 2022). Data were collected through in-depth interviews (simulation) and document reviews, then analyzed using the interactive model of Miles, Huberman, and Saldaña, and Thematic Analysis. The findings indicate that the implementation of Transparency and Accountability principles is reasonably good and technically supports the enhancement of employee Work Results Performance (achievement of Employee Performance Targets/SKP). However, a critical gap exists in the Rule of Law principle. Although the ethical and disciplinary framework is in place, inconsistency in the enforcement of disciplinary sanctions (evidenced by a high rate of tardiness) undermines the effectiveness of the Rule of Law. This gap significantly impedes the improvement of employee Work Behavior Performance, weakening the Discipline and Integrity dimensions crucial to the ASN Professionalism Index (BKN No. 8 of 2019). This study concludes that sustained performance improvement at Regional Inspectorate of Probolinggo Regency requires substantive strengthening of the Rule of Law, particularly through consistent and firm disciplinary sanctions, to ensure that the modern performance management system (PermenPANRB 6/2022) can operate optimally.
PENGARUH STRATEGI DIGITAL MARKETING DAN BRAND IMAGE TERHADAP LOYALITAS PELANGGAN APLIKASI TIKTOK SHOP PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIKARTA kartina Eka Ningsih; Johansyah Johansyah; Syahruddin S Syahruddin S; Sandy Febian Sakti; Salman Alfarisi
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/3jzqrj38

Abstract

The purpose of this study was to determine the effect of digital marketing and brand image variables simultaneously on customer loyalty for the TikTok Shop application for students of the Faculty of Economics and Business, Unikarta. This study uses quantitative data obtained from questionnaire data. The number of research samples was 52 people with the method of taking by random sampling. The analysis tool uses multiple regression analysis and hypothesis testing using the F test and t test. From the ANOVA or F test, the calculated F value is 97.584, while the table F value is 2.79. This means that (F calculated 97.584 > F table 2.79) with a significance level of 0.000 < 0.05, so it can be concluded that the variables of digital marketing and brand image together have a significant influence on customer loyalty to the TikTok Shop application among students. Based on the coefficient b value, it shows that the digital marketing variable has the most dominant influence on customer loyalty (0.603) followed by the brand image variable (0.499).
EXAMINING PRODUCT QUALITY, ONLINE REVIEWS, AND RATINGS ON PURCHASE DECISION VIA CUSTOMER TRUST: EVIDENCE FROM WARDAH PRODUCTS Putri Miranda; Filda Rahmiati; Intan Syafinatun Nida
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/w69tzq80

Abstract

Skin care has become a basic need for society. Using skin care believed to make the skin more well-maintained. It is certain that there will be an increase in demand for quality skin care products. Wardah is one of the brands that competes in the beauty industry. Nowadays, many consumers look at online reviews and ratings before deciding to buy a product. Therefore, this research was conducted to study product quality, online reviews, and online ratings on purchase decisions through consumer trust. This research uses a quantitative analysis method obtains data from questionnaires distributed online, provided that respondents have experience or use Wardah products. This research uses a nonprobability sampling technique known as purposive sampling. This research obtained a total of 143 complete respondents. SMARTPLS-SEM 4 software was used to analyze data and test hypotheses. The research results show that product quality, online ratings, and consumer trust have a significant influence on purchase decisions. However, the results of online review research do not have a significant effect on purchase decisions. After being mediated by customer trust, only product quality has a significant influence on purchase decisions. Online ratings and online reviews do not have a significant influence on purchase decisions.
EMPOWERING COASTAL COMMUNITIES THROUGH COMMUNITY-BASED TOURISM: A CASE STUDY OF MUARA GEMBONG WITH A FOCUS ON PANTAI BAHAGIA, INDONESIA THROUGH THE PENTA HELIX LENS Jason Adinata Wijaya; Tony Kristhiofan; Felix Goenadhi
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/590d6097

Abstract

This study explores the potential of Muara Gembong, a coastal sub-district in Bekasi Regency, West Java, to develop sustainable tourism through a Community-Based Tourism (CBT) approach supported by the Pentahelix model. Faced with environmental degradation, tidal flooding, and declining fisheries, the region seeks alternative pathways for socio-economic resilience. Using qualitative methods such as field observations, interviews, focus group discussions, and participatory co-design sessions, this research highlights the key roles played by the local KEBAYA community, private sector partners, and academic institutions in designing tourism experiences rooted in local culture and ecology. The findings reveal significant opportunities for mangrove ecotourism, culinary heritage-based tourism, and craft-based activities like natural-dye batik making. However, persistent challenges such as poor infrastructure, weak governance, limited market access, and unequal stakeholder dynamics hinder progress. The study concludes that integrated stakeholder collaboration, policy recognition, capacity-building, and formalized community ownership structures are essential to transform Muara Gembong into a model of inclusive and sustainable rural tourism.
THE RESILIENCE OF BLUE-CHIP STOCKS: MANAGERIAL ABILITY, AUDIT QUALITY, AND STOCK PRICE CRASH RISK IN THE INDONESIA LQ45 INDEX Mochammad Juvither Teguh Alfharizqi; Devia Dwi Oktapiani
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/nfm7qx30

Abstract

This study aims to examine the effect of managerial ability on stock price crash risk, the moderating role of audit quality, and the impact of financial leverage within the Indonesia LQ45 index. While blue-chip stocks are perceived as highly resilient, they remain susceptible to firm-specific crash risks driven by bad news hoarding. This research employs a quantitative explanatory design using panel data from 22 LQ45 companies over the 2022-2025 period, resulting in 88 firm-years observations. The Down-to-Up Volatility (DUVOL) proxy measures crash risk, the Demerjian scores assesses managerial ability, and a Big Four dummy represent audit quality. To eliminate extreme multicollinearity in the moderation model, this study applies an orthogonalization technique to the interaction variable. Based on the model selection tests, Pooled Ordinary Least Square (OLS) was selected as the most efficient model. The results reveal that managerial ability and audit quality do not significantly affect stock price crash risk, nor does audit quality moderated this relationship. Conversely, leverage exhibits a significant negative effect in crash risk. In conclusion, high leverage serves as a strict disciplinary mechanism that prevents managers from withholding negative information, thereby mitigating crash risk in mature blue-chip companies. Meanwhile, managerial competence and Big Four audits function merely as baseline governance expectations rather than primary risk differentiators
THE INFLUENCE OF VILLAGE FUND ACCOUNTABILITY AND TRANSPARENCY ON PUBLIC TRUST Aliah Tri Saniyah; sahrullah; Asriani Hasan
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/52d3r817

Abstract

This study aims to analyze the influence of accountability and transparency in village fund management on the level of public trust in Kading Village, Barru Regency. Using a quantitative approach, data were collected through questionnaires and analyzed using multiple linear regression. The results showed that partially, accountability has a positive and significant effect on public trust, indicating that clear accountability increases the credibility of the village government. Similarly, transparency has a positive and significant effect, indicating that public information disclosure strengthens public trust. Simultaneously, accountability and transparency have a significant effect with an Adjusted R Square value of 0.531, meaning that both variables contribute 53.1% to public trust. These findings confirm that the integrated implementation of good governance principles is crucial in building the legitimacy of village government. The village government is advised to continue to improve the accessibility of APBDes information, while future researchers can develop this model by adding variables such as apparatus competence or community participation.
THE EFFECT OF PROFITABILITY ON FIRM VALUE MEDIATED BY TAX AVOIDANCE IN MANUFACTURING COMPANIES  LISTED ON THE IDX Khairunnizha; Ismail Badollahi; saida said
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/fq24vt56

Abstract

This research is driven by the critical importance of firm value as a fundamental indicator for investors in assessing a company's prospects, with profitability serving as a primary catalyst. Given the inconsistent findings in prior literature regarding the role of tax avoidance, this study evaluates its function as a mediating variable. Utilizing a quantitative approach focused on manufacturing firms listed on the Indonesia Stock Exchange, and employing path analysis via Eviews, the results demonstrate that profitability exerts a significant positive influence on both firm value and tax policies. Crucially, the study confirms that tax avoidance acts as a partial mediator; this indicates that market valuation increases not only through direct profit growth but also through strategic tax efficiency. Consequently, management is encouraged to integrate legal tax planning into financial strategies to bolster cash flow, while investors should scrutinize tax management effectiveness as a vital sign of managerial competence in sustaining long-term firm value.
CREATIVE ACCOUNTING PRACTICES FROM THE PERSPECTIVE OF ACCOUNTING EDUCATORS WITH PRACTICAL EXPERIENCE Siti Aisyah; Muh Nasrun; Wahyuni
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/6sg19w20

Abstract

This study examines the empirical influence of emotional intelligence, work motivation, rewards, and punishments on creative accounting practices. Utilizing an explanatory design, primary data was gathered from 30 accounting academic-practitioners via purposive sampling and analyzed using Multiple Linear Regression via SPSS. Results demonstrate that partially, emotional intelligence, work motivation, and rewards significantly influence creative accounting choices. Guided by the Theory of Planned Behavior, target-oriented motivation and incentives construct po sitive attitudes to exploit accounting flexibility, while emotional intelligence serves as an internal regulatory filter. Crucially, punishment yields a counterintuitive significant positive influence on creative accounting. Evaluated through Cognitive Dissonance Theory, rigid sanctions under demanding expectations generate severe professional duress; consequently, individuals experience intense psychological conflict and tactically utilize regulatory loopholes as a rationalized defensive mechanism to avoid career risks. Simultaneously, all variables exert a significant combined effect. Management must restructure controls away from fear-inducing climates toward supportive professional ecosystems.

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