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Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 26220415     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Relevansi: Jurnal Ekonomi, Manajemen, dan Bisnis  is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics      Monetary Economics, Finance, and Banking      International Economics      Public Economics      Economic development      Regional Economy Management Science      Marketing      Financial management      Human Resource Management      International Business      Entrepreneurship  
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 192 Documents
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inancial Behavior, Income, and Self-Control in Investment Decisions: The Moderating Role of Financial Literacy Sarah Tresia H Selan; Paulina Yuritha Amtiran; I Komang Arthana
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.437

Abstract

This study aimed to examine the effects of financial behavior, income, and self-control on investment decisions, with financial literacy as a moderating variable among the workforce in Kupang City. A quantitative approach was employed using primary data collected through questionnaires from 400 respondents selected through purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that financial behavior, income, and self-control had positive and significant effects on investment decisions, while financial literacy also had a significant direct effect but did not moderate the relationships between the independent variables and investment decisions. These findings indicated that investment decision-making was influenced more by behavioral and psychological factors than by financial knowledge alone. The study concluded that improving investment decisions required not only enhancing financial literacy but also strengthening financial discipline and self-control. However, the study was limited to a specific regional context and relied on self-reported data. This research contributed to the literature by integrating economic, behavioral, and psychological perspectives in explaining investment decisions.
Behavioral Determinants of Cryptocurrency Investment Decisions among Generation Z Investors in Lampung Marthiya Salsabila; Endah Yuni Puspitasari; Arif Makhsun; M. Muhayin A Sidik
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.605

Abstract

The rapid growth of cryptocurrency adoption in Indonesia was accompanied by a substantial increase in the number of investors, reaching approximately 20.19 million individuals, with Generation Z representing the largest demographic group. This study aimed to examine the effects of regret aversion, loss aversion, and mental accounting on cryptocurrency investment decisions among Generation Z investors in Lampung Province, Indonesia. A quantitative research approach was employed using a survey questionnaire distributed to respondents selected through purposive sampling. A total of 128 valid responses were analyzed using multiple linear regression with SPSS version 32 after satisfying the classical assumption tests. The findings indicated that regret aversion had a significant negative effect on cryptocurrency investment decisions, whereas loss aversion and mental accounting had significant positive effects. These results confirmed that psychological biases played an important role in shaping the investment behavior of Generation Z investors. However, this study was limited by its focus on a single province and its reliance on self-reported survey data, which may restrict the generalizability of the findings. The study contributed to the behavioral finance literature by providing empirical evidence on cryptocurrency investment behavior from the Indonesian market.
Blockchain Adoption and Financial Reporting Quality in Indonesian Conventional Banks Zakia Dewi; Trihatmaja Surya Prasetya; P. W. D.
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.615

Abstract

This study examines the effect of blockchain adoption on financial reporting quality among conventional banks listed on the Indonesia Stock Exchange (IDX) during 2022–2025, addressing the limited empirical evidence in the Indonesian banking context. Financial reporting quality was measured using Discretionary Accruals (DA) based on the Modified Jones Model, while blockchain adoption was measured using a binary dummy variable from annual and sustainability report disclosures. Panel regression analysis was conducted on 43 banks with 171 valid bank-year observations, with model selection based on the Chow and Lagrange Multiplier tests. Only three banks (BBNI, BBRI, and BNLI) disclosed blockchain adoption. The Common Effect Model was selected as the appropriate estimator. Blockchain adoption showed a negative coefficient, consistent with the hypothesis, but the effect was statistically insignificant (one-tailed p = 0.1089; R² = 0.90%). The hypothesis was not statistically supported. However, the directionally consistent result suggests that the insignificant finding may be attributed to limited statistical power due to the small number of adopters rather than the absence of an effect. The study is limited by the small number of blockchain adopters, binary measurement of adoption, and correlational design. This study provides initial bank-year panel evidence on blockchain adoption and financial reporting quality in Indonesian conventional banks. It extends Agency Theory by explaining how blockchain transparency may reduce managerial discretion and highlights that blockchain investment should currently focus on operational efficiency and transaction transparency rather than assumed reporting-quality improvements.
Enhancing School Quality Assurance through Educational Service Quality Management Nur Laili; Sabar Narimo; Achmad Fathoni
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.403

Abstract

School quality assurance is not determined solely by students’ academic achievement but also by the quality of educational services experienced by stakeholders, particularly parents. This study aims to analyze educational service quality through parental satisfaction surveys as a mechanism for school quality control. A quantitative approach with a cross-sectional survey design was employed. Data were collected through a structured questionnaire distributed to parents of students at SD Muhammadiyah Palur, Sukoharjo Regency, Indonesia. A total of 309 valid responses were analyzed using descriptive statistical techniques to identify satisfaction levels across various educational service indicators. The results indicate that overall parental satisfaction with educational services is relatively high. Core services, including classroom teaching and teacher–parent communication, received highly positive evaluations, while some supporting services showed more varied satisfaction levels. These findings suggest that educational service surveys can serve as effective data-driven instruments for monitoring school service performance and supporting decision-making within internal quality assurance systems. The study highlights the importance of stakeholder-oriented educational service management in promoting sustainable school quality improvement.
Implementation of Work Flexibility at BPMP North Maluku Nahrudin M. Nur; Marwan; Abdul Rahman Jannang
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.445

Abstract

This study examines how Work From Anywhere (WFA) implementation influences employee discipline and performance at Education Quality Assurance Center or locally Balai Penjaminan Mutu Pendidikan (BPMP) of North Maluku Province, addressing the limited empirical evidence on post-pandemic WFA practices in vertical government agencies. This qualitative descriptive study employed a phenomenological approach. Data were collected through interviews, observation, and documentation involving six purposively selected informants, consisting of the Head of BPMP and five WFA-implementing employees. Data analysis followed Miles and Huberman’s interactive model through coding, data reduction, triangulation, and conclusion drawing. WFA shows a conditional and dualistic effect: employees maintain regulatory compliance, obedience, and work responsibility, but attendance discipline declines without direct supervision, with 75% of employees recording late attendance in November 2025. Performance is sustained through Employee Performance Targets or locally Sasaran Kinerja Pegawai (SKP) systems and individual commitment rather than WFA flexibility itself. Organizational performance issues were attributed to budget efficiency constraints and weak regional government commitment rather than WFA implementation. The effectiveness of WFA in vertical government agencies depends on personal discipline, organizational readiness, digital monitoring, and an accountability-oriented work culture. This study is limited by six informants from a single agency, a short research period, and a qualitative design that does not measure causal relationships statistically. This study provides empirical insights into WFA implementation in Indonesia’s public sector, highlighting the need for accountability mechanisms to support flexible work policies and maintain service quality.
Exploring Local Wisdom for Holistic Wellness Tourism in an Island Destination: Evidence from Bintan Regency, Indonesia Putri Fistyaning Army; Indah Andesta; Mashudi Mashudi; Andiko Firlansyah; Hilda Yunita
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.553

Abstract

Wellness tourism is increasingly shifting toward authentic experiences rooted in local culture and natural environments. This study explored how local wisdom can serve as the foundation for holistic wellness tourism development in Bintan Regency, Indonesia. This study employed an exploratory qualitative design using the holistic wellness framework of body, mind, spirit, and environment. Data were collected through participant observation, semi-structured interviews, and document analysis involving seven purposively selected tourism stakeholders and community representatives. The data were analyzed using reflexive thematic analysis. The findings reveal that the body dimension is reflected through coastal physical activities, traditional cuisine, herbal beverages, and indigenous body treatments. The mind dimension emerges from environmental education and mindfulness experiences, while the spirit dimension is expressed through cultural participation and contemplative activities. The environment dimension is supported by conservation practices, visitor-capacity management, ecological interpretation, and responsible destination management. Local wisdom provides a culturally grounded and sustainable foundation for integrating the physical, psychological, spiritual, and environmental dimensions of holistic wellness tourism. This study is limited to a qualitative exploration in Bintan Regency involving a small number of stakeholders, which may restrict the generalizability of the findings to other tourism destinations. This study contributes a context-sensitive framework for community-based wellness tourism development that strengthens local identity, community participation, and environmental sustainability while providing practical guidance for destination management organizations.
Quality, Service Quality, and Revisit Intention in Oceanarium Tourism Careninna Wikra Wilasandy; Nabila Chairunnisa; Pantri Heriyati
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.566

Abstract

This study examined the effects of experience quality and service quality on revisit intention, with customer satisfaction and perceived value serving as mediating variables in the context of oceanarium tourism. A quantitative cross-sectional survey was conducted involving 146 valid respondents who had visited oceanariums in Jakarta and South Tangerang. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that experience quality and service quality significantly enhanced customer satisfaction and perceived value. However, neither experience quality, service quality, nor customer satisfaction exerted significant direct effects on revisit intention. Instead, perceived value emerged as the strongest predictor of revisit intention, suggesting that visitors were more likely to revisit when they perceived that the overall benefits of the experience exceeded the costs incurred. This study was limited to oceanarium visitors in Jakarta and South Tangerang and employed a cross-sectional design, which may restrict the generalizability of the findings. The study contributes to tourism literature by demonstrating the central role of perceived value in explaining revisit intention within experience-based tourism and provides practical insights for tourism managers in developing strategies to enhance visitor retention through value-oriented experiences.
Coretax Effectiveness and MSME Tax Compliance: The Moderating Role of Tax Consultants Rastia Yusranaditya; Herry Laksito
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.584

Abstract

This study aimed to examine the effect of Coretax effectiveness on Micro, Small, and Medium Enterprises (MSME) taxpayer compliance and analyze the moderating role of tax consultants in strengthening this relationship. This research applied a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 382 MSME taxpayers in Semarang City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results showed that Coretax effectiveness had a positive and significant effect on MSME taxpayer compliance, indicating that an effective digital taxation system improved taxpayers’ ability to fulfill their tax obligations. Furthermore, the role of tax consultants significantly strengthened the relationship between Coretax effectiveness and taxpayer compliance by assisting taxpayers in adapting to digital tax transformation. This study concluded that improving taxpayer compliance requires not only technological innovation but also professional support mechanisms. The limitation of this study was its focus on MSMEs in Semarang City; therefore, future studies are encouraged to expand the research scope. This study contributed to digital taxation literature by integrating the Technology Acceptance Model and Role Theory perspectives.
Financial Performance and Sharia Stock Prices: Evidence from Indonesia's Halal Food and Beverage Industry Khristina Sri Prihatin; Anggi Haerani; Yono Ali Achmad; Qobiyatul Muthoharoh
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.596

Abstract

This study examined the effects of profitability, liquidity, and solvency on the Sharia stock prices of halal food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2021 period. A quantitative research approach was employed using secondary data obtained from audited annual financial statements. The sample consisted of 16 Sharia-compliant companies selected through purposive sampling, resulting in 48 firm-year observations. Multiple linear regression analysis was conducted to evaluate the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on Sharia stock prices. The results indicated that profitability and solvency significantly affected Sharia stock prices, whereas liquidity did not have a significant effect. Simultaneously, the three financial ratios explained 40.8% of the variation in Sharia stock prices. These findings suggested that profitability and capital structure were more important than liquidity in determining stock valuation within Indonesia's Islamic capital market. However, the study was limited to the halal food and beverage manufacturing subsector and a three-year observation period. This study contributed updated empirical evidence on the financial determinants of Sharia stock prices and enriched the literature on Islamic capital markets in Indonesia.
The Impact of Cash Flow and Working Capital Efficiency on Liquidity of Indonesian Construction Firms Kirana Patricia Putri; Umarudin Kurniawan; Damayanti Damayanti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.619

Abstract

This study examined the associations between operating cash flow, working capital turnover, and receivables turnover with liquidity in construction firms listed on the Indonesia Stock Exchange (IDX) during 2019–2024. A quantitative correlational design was used with secondary financial statement data. Purposive sampling identified 12 firms and 72 firm-year observations. The source thesis specifies a natural-log (Ln) transformation and reports 43 valid listwise observations but does not provide the transformation syntax or variable-level case-screening record. Liquidity is proxied by the quick ratio. Multiple linear regression, classical assumption tests, partial t-tests, simultaneous F-tests, and coefficients of determination were applied. Operating cash flow was positively and significantly associated with liquidity (B=0.156, p<0.001), whereas working capital turnover was negatively and significantly associated (B=−0.426, p<0.001). Receivable turnover is positively and significantly associated with liquidity (B=0.183, p=0.030). Collectively, the predictors were significant, F (3,39) =31.033, p<0.001, and explained 70.5% of the variation in liquidity. Liquidity in listed construction firms is associated with internally generated operating cash, working capital use intensity, and collection effectiveness. The final analytical sample was smaller than the initial observation set, the exact transformation and exclusions cannot be reproduced from retained materials, and working capital turnover shares balance-sheet components with the liquidity proxy. This study provides sector-specific, practice-relevant association evidence from an industry characterized by complex long project cycles, substantial financing needs, milestone-based billing, and uneven project-related cash receipts.

Page 15 of 20 | Total Record : 192

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