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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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Green Credit, Non-Performing Loans, and Bank Profitability: Does Bank Size Matter? Eunike Dwimilten; Fitri Ismiyanti; Deltu Ariesa; Nur Atika Rochmah; Deny Aditya Pratama; Alessandra Natasya Panie
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.v10i4.453

Abstract

This study examines the effect of green credit and Non-Performing Loans (NPL) on Return on Assets (ROA) and investigates the moderating role of bank size in these relationships among conventional commercial banks. Using a quantitative explanatory approach, this study analyses secondary data from audited financial statements and sustainability reports of 41 Indonesia Stock Exchange (IDX) listed conventional commercial banks during 2021-2024, resulting in 164 panel observations. Data were analysed using fixed-effects panel regression with mean-centered Moderated Regression Analysis (MRA). The findings show that green credit has a positive but weak effect on ROA, while NPL has no significant effect under stable post-pandemic credit conditions. Bank size moderates the green credit-ROA relationship, indicating that the profitability benefits of green lending are stronger among smaller banks and decrease as bank size increases. However, bank size does not moderate the NPL-ROA relationship. The profitability impact of sustainable financing depends on bank scale, suggesting that green credit strategies generate different outcomes across banks of different sizes. This study is limited to IDX-listed conventional commercial banks and covers a four-year observation period. This study provides empirical evidence for bank managers and regulators to design green-credit strategies by considering bank size, as smaller banks appear to obtain greater profitability benefits from sustainable lending.
Public Sector Employee Performance Under WFH: Work-Family Conflict and Work-Life Balance Mediation Yemima Grace Tangke; Hastin Umi Anisah; Dahniar; Rini Rahmawati
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.v10i4.475

Abstract

This study investigates the direct effects of working from home and work-family conflict on employee performance and assesses whether work-life balance has those effects among civil servants at Regional Office VIII of BKN Banjarbaru. A quantitative explanatory survey was conducted with 58 participants. The constructs were measured on a five-point Likert scale and estimated using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Working from home positively predicted both work-life balance and employee performance, whereas work-family conflict had significantly negative relationships with the two outcomes. Work-life balance positively affects employee performance and significantly mediates the paths from both antecedent variables. Flexible working can strengthen performance when employees can coordinate occupational and personal roles; competing work and family demands have the opposite effect because they undermine this balance. The model extends public-sector human resource management research by identifying work-life balance as a psychological and behavioral process connecting work arrangements, role conflict, and employee performance. The evidence was drawn from a single institution and a modest sample. Broader institutional coverage and additional explanatory variables should be considered in future research.
SOSTAC-Based Digital Marketing Strategy Transformation: A Case Study of UC Silver & Gold Bali Ni Komang Rada; Ni Kadek Dessy Hariyanti; ⁠Kadek Jemmy Waciko
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.v10i4.543

Abstract

This study aimed to analyze the existing digital marketing practices of UC Silver & Gold Bali and develop a digital marketing transformation strategy using the SOSTAC framework to improve customer engagement and strengthen the company's competitive position. A qualitative descriptive case study was conducted. Data were collected through in-depth interviews, direct observations, and document analysis involving purposively selected stakeholders. The data were analyzed using the SOSTAC framework, and validity was ensured through source and method triangulation. The findings indicated that UC Silver & Gold Bali had established a digital presence through its website and Instagram; however, its digital marketing activities remained fragmented and predominantly promotional. The proposed strategy emphasized cultural storytelling, interactive content, social commerce integration, and KPI-based performance measurement using the 5S framework. The SOSTAC framework provided a systematic approach for transforming fragmented digital marketing activities into an integrated and measurable strategy. This study was limited to a single case company, which may restrict the generalizability of the findings. This study contributed by extending the application of the SOSTAC framework to the jewelry industry through the integration of cultural heritage, customer engagement, and performance measurement into a structured digital marketing strategy
Employee Interest in Cooperative Membership Amid Non-Performing Loan Issues: Evidence from Central Kalimantan Umi Mujahidah; Muzalifah; Arif Mubarok
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.v10i4.546

Abstract

The Al-Ikhlas Employee Cooperative within the Ministry of Religious Affairs of Central Kalimantan Province is facing non-performing loans that threaten its sustainability and the trust of its members. This study examines the factors influencing employees’ intention to join cooperatives under financial pressure. A quantitative causal survey was conducted using questionnaires distributed to employees who had not yet become members of the cooperative. Of the 59 eligible employees, 47 participated in this study. Multiple regression analysis revealed that knowledge about the cooperative, perceived economic benefits, trust in management, risk perception, and social environment simultaneously had a significant effect on membership intention, explaining 45.8% of the variance. Partially, only knowledge and the social environment were significant predictors of intention. Knowledge had a negative effect, and the social environment emerged as the strongest positive predictor. Perceived economic benefits, trust, and risk perceptions were not statistically significant. These findings indicate that social influence plays a more important role than economic considerations or institutional trust in periods of financial distress. This study is limited by its focus on a single employee cooperative with a relatively small sample size, which may limit the generalizability of the findings to other cooperative institutions or different organizational contexts. The study extends the Theory of Planned Behavior by incorporating trust and risk perception into the analysis of cooperative membership intention under institutional crisis conditions.
The Performance Equity Financing Nexus: A Systematic Review of Indonesia’s School Operational Assistance (BOS) Program Arnoldus Arif Sumara Kelabur; Rugaiyah; Linda Ika Mayasari
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.v10i4.552

Abstract

The School Operational Assistance (Bantuan Operasional Sekolah or BOS) program is Indonesia's primary educational financing policy, designed to improve school operations, educational quality, and equitable access to education. However, previous studies have predominantly examined educational financing, performance, equity, and governance separately, resulting in fragmented evidence on BOS implementation. This study synthesizes empirical findings to examine how BOS influences educational performance and equity and to identify governance factors explaining variations in implementation outcomes. A Systematic Literature Review (SLR) following the PRISMA 2020 guidelines was conducted using 14 empirical studies published between 2020 and 2026 and indexed in Scopus and Google Scholar. The findings indicate that the BOS program improves instructional quality, teacher professionalism, school operational capacity, and institutional effectiveness while reducing financial barriers and expanding educational access. However, these outcomes depend largely on governance quality, including financial accountability, school leadership, institutional capacity, digital financial management, and context-sensitive policy implementation. This review proposes a performance equity Financing Nexus, highlighting governance as the mechanism linking educational financing with educational performance and equity. The findings provide an integrated perspective on BOS implementation and offer policy recommendations for strengthening governance, improving educational quality, and reducing regional educational disparities.
The Phenomenon of Live Commerce in Indonesia: An Analysis of Consumer Perspectives Yane Puspito Sari; Nenden Nur Annisa; Supriyanto; Indra Abdam Muwakhid; Rozaq Isnaini Nugraha
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.v10i4.555

Abstract

Why do Indonesian consumers shop on live streaming platforms? People have changed their communication methods to adapt to new communication patterns and more complex systems, including their shopping experiences. A two-way communication model can be identified in live streaming practices because it plays a crucial role in eliminating communication barriers in marketing. The communication process through media can transform from a one-way flow to a two-way flow of events, or multidirectional flow, with the advent of new media. One representative of new media is the internet. This study aims to determine what drives Indonesian consumers to shop on live streaming platforms and whether live shopping hosts significantly influence consumer purchase intention and satisfaction. The stages of the method used in this study were problem identification, problem definition, hypothesis development, variable measurement determination, data collection, and data analysis using SPSS Multiple Linear Analysis. The results revealed that live streaming has a positive and significant effect on consumer purchase intention, consumer trust has a positive and significant effect on consumer purchase intention, and consumer purchase intention has a positive and significant effect on consumer purchase intention.
Customer Satisfaction Mediating Digital Experience, E-Service Quality, Perceived Value, and Customer Loyalty Alfagift Members R. A. Helda Handrinurjati; Maulidza Nur Fauzi; Imtinan Widhah Kumala
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.v10i4.598

Abstract

This study aims to examine the influence of digital customer experience, e-service quality, and perceived value on customer loyalty, with customer satisfaction as a mediating variable, among users of the Alfagift app in Lamongan Regency, Indonesia. This study employed a quantitative approach using probability random sampling. Data were collected from 96 respondents via a questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that e-service quality is the most dominant factor in shaping customer satisfaction and loyalty. In addition to having a direct, positive, and significant effect on both variables, e-service quality is the only variable that has a significant indirect effect on customer loyalty through customer satisfaction. Conversely, digital customer experience does not significantly affect customer satisfaction or loyalty, while perceived value positively and significantly affects customer loyalty but not satisfaction. These findings confirm that improving the quality of electronic services through system reliability, ease of use, security, and service responsiveness is the most effective strategy for enhancing satisfaction and strengthening customer loyalty toward the Alfagift app. This study is limited to Alfagift users in Lamongan Regency and uses cross-sectional data; therefore, the results cannot be broadly generalized. This study clarifies the mediating role of customer satisfaction in the formation of customer loyalty in the digital retail sector.
Analysis of Financial Statement Manipulation Indications Using Beneish M-Score among Late IDX Filers, 2021-2024 Andriyan Pratama; M. Muhayin A Sidik; Endang Asliana; Lihan Rini Puspo Wijaya; Sri Astuti
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.v10i4.614

Abstract

This study aims to analyze the indications of financial statement manipulation among companies that filed their financial statements late with the Indonesia Stock Exchange during 2021-2024, classify company-year observations, and identify the Beneish ratios that most frequently exceeded their respective indicative thresholds. This study used a descriptive quantitative approach and secondary data. Of the 491 company-year observations in the population, 213 were selected using purposive sampling. The results showed that 98 observations (46.01%) were classified as potential manipulators and 115 observations (53.99%) were classified as non-manipulators. The highest proportion of potential manipulation occurred in 2023 (54.55 %). The Selling, General, and Administrative Expenses Index (SGAI), Gross Margin Index (GMI), and Days’ Sales in Receivables Index (DSRI) were the ratios that most frequently exceeded their respective indicative thresholds. Late filing alone does not establish manipulation, but it strengthens the risk signal when accompanied by an M-score above the threshold. This study is limited to late-reporting Indonesia Stock Exchange (IDX) listed companies during 2021-2024 and uses the Beneish M-Score as an initial screening tool rather than definitive evidence of financial statement manipulation. The novelty of this study lies in the two-stage risk-screening framework that combines an observable reporting-timeliness signal, namely late filing, with an accounting-anomaly measure, namely the Beneish M-Score. These two issues have generally been examined separately in the literature. Their integration provides an empirically grounded assessment of financial reporting risk and supports the prioritization of follow-up reviews by investors, auditors and regulators.
Google Analytics, Data-Driven Decision Making, and Marketing Agility in West Java Higher Education Rani Rismawanti; Patria Supriyoso
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.v10i4.617

Abstract

This study examined how Google Analytics (GA) shapes Data-Driven Decision-Making (DDDM) and Marketing Agility (MA) among private higher education institutions (PHEIs) in West Java, and whether DDDM mediates the GA–agility relationship. This study employed a quantitative explanatory cross-sectional survey design. Data were collected from PHEI marketing and admissions practitioners, consisting of 108 respondents from GA-adopting institutions analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, while 19 respondents from non-adopting institutions were analyzed descriptively as a benchmark. The findings reveal that GA utilization significantly improves DDDM, and DDDM significantly enhances Marketing Agility. Furthermore, DDDM partially mediates the relationship between GA utilization and Marketing Agility, while GA also has a significant direct effect on agility. Non-adopting institutions demonstrate lower agility levels, with human resource analytics literacy identified as the main adoption barrier. Analytics-driven agility develops through both strategic decision-making processes and direct tactical responses to market signals. This study is limited by its cross-sectional design, single-province context, exclusive focus on GA4, and limited non-adopter sample size. This study extends Dynamic Capabilities theory by demonstrating the dual pathway mechanism between analytics utilization and institutional agility while providing practical guidance for PHEI leaders in developing analytics capabilities.
ESG Disclosure, Firm Size, and Stock Prices: Evidence from IDX Leaders Mining Companies, 2020–2024 Fahira Khoiriyyah; Neni Maryani; Adelia Nidyanti
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.v10i4.630

Abstract

This study examined the effect of Environmental, Social, and Governance (ESG) disclosure and firm size on stock prices of mining companies listed in the Indonesia Stock Exchange (IDX) Leaders Index during the 2020–2024 period. A quantitative research approach was employed using secondary data obtained from sustainability reports. The sample was selected through purposive sampling, and the data were analyzed using descriptive statistics and multiple linear regression analysis. The findings indicated that ESG disclosure had a positive and significant effect on stock prices, while firm size had a negative and significant effect. Simultaneously, ESG disclosure and firm size significantly affected stock prices, with the model explaining 46% of the variation in stock prices. The results suggested that investors positively responded to ESG disclosure, whereas larger firm size did not necessarily lead to higher stock prices in the mining sector. This study was limited to mining companies included in the IDX Leaders Index during 2020–2024 and only examined ESG disclosure and firm size. The findings contributed to the literature by providing empirical evidence on the relationship between ESG disclosure, firm size, and stock prices in the Indonesian capital market.

Page 18 of 20 | Total Record : 192

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