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Dapit Zaenudin
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INDONESIA
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
ISSN : -     EISSN : 26220415     DOI : -
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  
Articles 217 Documents
ESG Practices and SME Performance in Surabaya: Moderating Effects of Digital Transformation and Government Support Nur Atika Rochmah; Deltu Ariesa; Deny Aditya Pratama; Eunike Dwimilten
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.446

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) practices on SME performance in Surabaya, Indonesia, and evaluates the moderating roles of digital transformation and government support. Using a quantitative cross-sectional design, data from 100 Small and Medium-sized Enterprises (SME) owners and managers were collected through purposive sampling and analyzed using PLS-SEM with SmartPLS 4. The measurement model met reliability and validity criteria after removing two weak ESG indicators. ESG practices positively affected SME performance (β=0.348, t=3.137, p=0.002), and government support also had a significant effect (β=0.342, t=3.621, p<0.001), while digital transformation showed a positive but non-significant effect (β=0.219, t=1.802, p=0.072). The moderating effects of digital transformation (β=0.108, t=1.423, p=0.155) and government support (β=-0.085, t=0.863, p=0.388) were not significant. The model explained 51.3% of SME performance variance (R²=0.513) and showed positive predictive relevance (Q² predict=0.457). This study is limited by its cross-sectional design and focus on SMEs in a single urban context, which may affect generalizability. The findings contribute to the resource-based and dynamic-capability perspectives by demonstrating that ESG and government support directly enhance SME performance, while digital transformation does not automatically strengthen ESG outcomes.
The Influence of Financial Literacy, Impulsive Buying, and Lifestyle on the Use of Shopee PayLater Marcelya Razak; Pipit Novila Sari; Evi Meidasari
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.573

Abstract

This study aims to analyze the influence of financial literacy, impulsive buying behavior, and lifestyle on Shopee PayLater users’ interest among students at Universitas Mitra Indonesia. This study addresses how financial knowledge and consumption patterns affect the adoption of BNPL services by university students. This study employed a quantitative approach with an associative method. The population consisted of 1,440 students, with 94 respondents selected using Slovin’s formula. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS version 27. Financial literacy negatively and significantly influenced Shopee PayLater interest, while impulsive buying behavior and lifestyle positively and significantly influenced usage interest. All variables significantly affected Shopee PayLater interest. The study concludes that Shopee PayLater usage among students is influenced by a combination of financial awareness, impulsive tendencies, and lifestyle. Responsible financial behavior plays an important role in shaping students’ decisions regarding digital credit services. This study is limited to students at Universitas Mitra Indonesia and examines only three factors affecting Shopee PayLater usage interest, which may limit the generalizability of the findings to other populations and contexts. This study contributes to the understanding of BNPL service adoption among university students by highlighting the relationship between financial literacy, consumer behavior, and digital payment usage. These findings emphasize the importance of improving financial awareness and promoting responsible digital financial behavior.
​Determinants of Regional Economic Growth in Indonesia: A Literature Review and Policy Implications Gde Indra Surya Diputra; Gede Agus Dian Maha Yoga
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.618

Abstract

This study synthesizes empirical literature on the determinants of regional economic growth in Indonesia to identify consistent patterns and policy gaps. Regional growth disparities between Java and outer islands remain a persistent structural challenge despite stable national growth. Using a narrative literature review approach, this study examines peer-reviewed research published mainly between 2020 and 2026 on investment, government expenditure, fiscal decentralization, infrastructure, human capital, digital economy, and regional inequality through panel data, spatial econometric, and convergence-club approaches. The findings indicate that investment and regional government expenditure generally promote Gross Regional Domestic Product (GRDP) growth, although capital expenditure may have delayed or negative short-term effects. Human capital, particularly education and health, emerges as a key determinant, while fiscal decentralization requires adequate human development quality to generate sustainable growth. Convergence and spatial studies reveal persistent regional disparities and multiple growth equilibria across Indonesian districts. The digital economy and Micro, Small, and Medium-sized Enterprises (MSMEs) represent growing but uneven drivers of regional development. This study contributes by integrating fragmented empirical findings into a coherent thematic framework. Its main limitation is the narrative and non-systematic review design, which limits causal interpretation. The findings suggest that regional development policies should combine fiscal, infrastructure, human capital, and digital strategies rather than relying on a single policy instrument.
​Authentic Leadership, Psychological Capital, and Meaningfulness of Work: Predicting Generation Z Employees' Mental Well-Being Ratih Anggraini; Farah Fakhirah Suganda; Lily Sudhartio
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.639

Abstract

This study examined the effects of authentic leadership and psychological capital on the mental well-being of Generation Z employees and investigated the mediating roles of psychological capital and meaningfulness of work. Given Generation Z’s increasing presence in the workforce and concerns regarding employee well-being, this study employed a quantitative approach using a cross-sectional survey of 300 Generation Z employees in Batam, Indonesia, selected through purposive sampling. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 3.0. The structural model demonstrated substantial explanatory power for mental well-being (R² = 0.747), with predictive relevance indicated by Q² = 0.582. Authentic leadership positively affected mental well-being (β = 0.485, p < 0.001) and psychological capital (β = 0.563, p < 0.001), but did not significantly affect the meaningfulness of work (β = 0.068, p = 0.235). Psychological capital significantly mediated the relationship between authentic leadership and mental well-being (β = 0.215, p < 0.001), whereas meaningfulness of work did not (β = 0.015, p = 0.246). The findings highlight the importance of authentic leadership in strengthening psychological resources associated with Generation Z employees’ mental well-being and provide implications for leadership development in organizations.
​Digital Social Capital and Agripreneurial Capability on Young Shallot Farmers' Interest amid Systemic Uncertainty Zamzam Kasir; M. Dini Adita; Mohammad Jusuf Randi
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.661

Abstract

This study aims to analyse the influence of digital social capital and agripreneurial capability on young shallot farmers' interest in remaining committed to farming, through the mediating roles of agritech adoption and economic resilience, as well as the role of systemic uncertainty in Brebes Regency. The study employs an explanatory quantitative approach using covariance-based Structural Equation Modelling (SEM-AMOS version 23). Data were analysed from 600 young shallot farmers in Brebes Regency, collected through proportional stratified random sampling, using a 1-7 Likert-scale questionnaire. The research model met the goodness-of-fit criteria (CMIN/DF=1.046; GFI=0.933; RMSEA=0.009; CFI=0.997). Digital social capital had a significant effect on agripreneurial capability (β=0.429). Agripreneurial capability had a significant effect on agritech adoption (β=0.367) and economic resilience (β=0.472), although its direct effect on young farmers' interest was not significant (β=0.100; p=0.056). Agritech adoption and economic resilience were shown to fully mediate this effect (indirect effect, p=0.002). Agripreneurial capability influences young farmers' interest indirectly, through strengthening the adoption of digital agricultural technology and the economic resilience of farming households, rather than directly. This study is limited to a single production centre region, so the results should be generalised with caution. This study provides an empirical framework for policymakers on young farmer regeneration and the development of a digital agripreneurship ecosystem based on horticultural commodities in Indonesia.
Analysis of the Impact of Leadership Style, Compensation, and Work Stress on Employee Turnover Intention Ledyana Ayu Pratiwi; Hasbullah; Desmon; Maria Septijantini Alie; Megasari
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.667

Abstract

This study aimed to analyze the effects of leadership style, compensation, and work stress on employee turnover intention at PT Woori Finance Indonesia Tbk, Sumatra 2 Area. A quantitative survey method was applied to 71 employees using saturated sampling, with data analyzed through multiple linear regression using SPSS 27. Leadership style (t=-5.088, p=0.001) and compensation (t=-4.823, p=0.001) had negative and significant effects on turnover intention, while work stress had a positive and significant effect (t=10.724, p=0.001). Simultaneously, the three variables significantly influenced turnover intention (F=66.276, p=0.001). Improving leadership quality, providing fair compensation, and managing work stress are important strategies for reducing employee turnover intention. The findings indicate that organizations need to develop effective leadership practices, establish competitive reward systems, and create supportive work environments to maintain employee commitment and retention. These efforts are essential for improving organizational stability and long-term performance in the financial services sector. This study is limited to employees of one financial company in the Sumatra 2 Area, which may restrict the generalizability of the findings. This study contributes empirical evidence on the role of leadership style, compensation, and work stress in explaining turnover intention in the financial services sector.
Transformational, Transactional, Democratic Leadership Effects on Employee Performance Mediated Knowledge Sharing at KB Bank Sumatera Doli Jogih Naibaho; Yulfiswandi Yulfiswandi; Candy Candy
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.672

Abstract

Leadership research often assumes that different leadership styles influence employee performance through similar mechanisms. This study examines whether knowledge sharing selectively mediates the relationship between leadership styles and employee performance. Data were collected from 181 employees across nine branches of Korea Banking (KB) Bank Regional Sumatera and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model showed satisfactory reliability, convergent validity, and discriminant validity. The results indicate that transformational leadership directly affects employee performance (β=.387, p<.001) but neither influences knowledge sharing nor yields indirect performance effects. Transactional leadership has no direct effect on performance (β=-.034, p=.702) but significantly influences knowledge sharing (β=.524, p<.001) and indirectly affects performance (β=.145, p<.001). Democratic leadership significantly affects knowledge sharing (β=.231, p=.026) and performance (β=.341, p<.001), with a significant indirect effect (β=.064, p=.036). The findings confirm that knowledge sharing serves as a selective pathway between leadership styles and performance. This study is limited by its cross-sectional design, single organizational context, and self-reported data. This study contributes to the leadership and knowledge management literature by highlighting the distinct mechanisms through which leadership styles influence performance and the importance of knowledge-sharing systems.
​Accounting Information System Understanding and Student Financial Reporting Quality: Human Resource Quality as Moderator Klara Wonar Bura; Manggalawati Tande Bura; Maria Apriyane Patty
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.673

Abstract

This study examined the effects of Accounting Information System (AIS) understanding and human resource quality on students’ financial reporting quality and tested the moderating role of human resource quality. An explanatory cross-sectional survey was conducted involving 150 accounting department students at Universitas Cenderawasih who had completed AIS coursework. Purposive sampling was applied and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). AIS understanding positively affected financial reporting quality (β=0.482, t=8.063, p<0.001), as did human resource quality (β=0.474, t=6.071, p<0.001). The interaction was not significant (β=0.009, t=0.232, p=0.817, f²=0.0004). The model explained 75.7% of the variance and showed positive predictive relevance. AIS understanding and human resource quality operated mainly as parallel direct capabilities rather than complementary moderators. The single-institution, cross-sectional design and the single-indicator final AIS construct limited generalizability and measurement breadth. The study extends AIS and reporting-quality research to accounting education in Papua and clarifies the boundary of competence-based moderation.
​Digital Literacy, Local Tax Service Digitalization, and Tax Compliance: Evidence from Malang, Indonesia Samuel Adriel; Dhika Maha Putri; Makaryanawati; Ika Putri Larasati
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.674

Abstract

Digital tax services are often treated as an uncomplicated route to compliance, although their effects depend on users' capabilities. This study examines whether digital literacy changes the relationship between perceived local tax service digitalization and taxpayer compliance in Malang, Indonesia. A cross-sectional questionnaire survey yielded 201 usable responses from individual and business taxpayers who used electronic local tax administration. Ten items measured each construct, and moderated regression analysis tested the proposed relationships. Digitalization (B=1.226, p<0.001) and digital literacy (B=1.650, p<0.001) were positively associated with compliance. Contrary to the hypothesized strengthening effect, their interaction was negative (B=-0.030, p<0.001). The model explained 73.0% of the variance in compliance. This pattern suggests diminishing dependence, digitally capable taxpayers may comply more independently, whereas less-capable users rely more heavily on service simplicity, stability, security, and support. This result does not make literacy undesirable. It shows that uniformly improving digital interfaces may produce unequal marginal gains. Local tax authorities should combine accessible system design with targeted assistance and capability building. Because measures were self-reported and recruitment was not documented as a verifiable probability draw, the findings are associational and locally bounded.
​Segmenting Political Connection and Earnings Management: A Clustering and Regression Approach in IDX Firms Ismi Roudotul Janah; Surya Raharja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.675

Abstract

This study aimed to segment 140 non-financial companies listed on the Indonesia Stock Exchange (IDX) for fiscal year 2024 based on political connections and earnings management, and to test the consistency of this segmentation through Ordinary Least Squares (OLS) regression. Political connection was measured through five indicators, while earnings management was measured through discretionary accruals and two real-activities indicators, with normal-model coefficients estimated on a cross-section of 852 IDX-listed firms, Exploratory Factor Analysis (EFA) and k-means clustering were then applied to the resulting factor scores, followed by ANOVA/Kruskal-Wallis tests and OLS regression. Exploratory factor analysis yielded a robust two-factor structure (Kaiser-Meyer-Olkin = 0.798, cumulative variance 72.6%), and k-means clustering produced a statistically optimal two-cluster solution (Silhouette = 0.616) that separated the sample purely by political connection, with no significant earnings-management difference (p>0.49), a three-cluster solution revealed one bootstrap-stable cluster with a significant income-increasing pattern (p<0.001). The findings were more consistent with the political shelter hypothesis than with political capture at the cluster profile and ANOVA/Kruskal-Wallis levels, although a robustness check using clusters formed from the political-connection factor alone found no significant partial association, although the single-year cross-sectional design limited interpretation to association rather than causation. This study contributed methodologically by cross-validating the factor structure and complementing cluster segmentation with regression evidence.