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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 217 Documents
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​Financial Feasibility of the Crispy Mushroom Business at CV FCK Corporation, Kediri Regency Sulisetianing Amanah; Noor Rizkiyah; Dita Atasa
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.v10i5.678

Abstract

This study analyzed the financial feasibility and sensitivity of the FCK Crispy Mushroom business at CV FCK Corporation, Kediri Regency, East Java. A quantitative case study used primary and secondary data from observation, interviews with four purposively selected key informants, and documentation during May–June 2026, feasibility was assessed using Net Present Value (NPV), Net Benefit-Cost Ratio (Net B/C), Internal Rate of Return (IRR), and payback period, complemented by a switching-value sensitivity analysis on raw material cost and marketplace administration fees. Revenue fell 7.29% in 2025 after a 30% rise in oyster mushroom prices, yet the business remained feasible, with an NPV of IDR160,665,235, a Net B/C of 1.118, an IRR of 58%, and a payback period of 1.68 years, and stayed feasible up to a 29% rise in raw material cost and a 17% rise in marketplace fees. The business is financially feasible, though more sensitive to marketplace fees than to raw material cost. Findings rely on a single case company and four informants, therefore, they cannot be generalized. This study extends the feasibility literature on oyster mushroom agroindustry by incorporating marketplace administration fees into the switching-value sensitivity analysis.
The Influence of Workload on Turnover Intention among Outsourced Employees Amanda Syalma Putri; Dediek Tri Kurniawan
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.v10i5.679

Abstract

Employee turnover remains a practical concern for outsourcing providers and client companies in manufacturing, where production targets, shift schedules, and time pressure shape employees’ daily work. This study examines the relationship between workload and turnover intention among outsourced employees of PT Amanah Amarta assigned to PT Jayamas Medica Industri 2, Tbk. A quantitative associative design was used with a population of 450 outsourced employees. The final screening retained 66 active employees who met the purposive sampling criteria and completed the questionnaire. Data were collected through Google Forms and analyzed using validity and reliability testing, descriptive statistics, residual normality testing, simple linear regression, the t-test, and the coefficient of determination. Workload showed a positive and significant relationship with turnover intention (B = 0.918, β = 0.807, t = 10.942, p < 0.001). The R² value of 0.652 indicated that workload explained 65.2% of the variation in turnover intention. Employees who perceived heavier job demands tended to report stronger intentions to leave. Workload distribution, production targets, shifts, and overtime therefore require attention from the client company, while the outsourcing company can strengthen employee support and monitoring. This study is limited to outsourced employees at a single manufacturing company, which may limit the generalizability of the findings to other manufacturing contexts. This study provides empirical and practical insights into workload management as an effort to reduce turnover intention among outsourced employees.
​Working Capital Management, Liquidity, and Profitability: The Moderating Role of Firm Size in Indonesia Carolina Widyarti Leu; Edy Subiyantoro; Sugeng Haryanto
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.v10i5.681

Abstract

This study investigates the empirical relationships among working capital management, corporate liquidity, and profitability while evaluating the moderating role of firm size within the Fast-Moving Consumer Goods (FMCG) manufacturing sector in Indonesia. The investigation utilizes an exhaustive panel dataset of 23 consumer goods manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2024, comprising 207 firm-year observations across four distinct industry subsectors. Working capital management is proxied by the Cash Conversion Cycle (CCC), liquidity by the Current Ratio (CR), corporate profitability by Return On Assets (ROA), and firm size by the natural logarithm of total assets. Moderated regression analysis demonstrates that the cash conversion cycle exerts a statistically significant negative effect on return on assets, confirming that accelerated operational velocity and reduced capital commitment enhance economic returns. Conversely, liquidity exhibits a significant negative relationship with profitability, demonstrating that excessive preservation of unproductive current assets imposes severe opportunity costs. Firm size directly bolsters profitability through economies of scale and institutional endowments, while acting as a significant quasi-moderator that intensifies the detrimental effects of both prolonged cash cycles and asset over-liquidity. These results underscore that large enterprises face magnified efficiency penalties and must implement disciplined working capital governance. Crucially, managers should shorten cash conversion cycles through internal process innovations and collaborative supply chain coordination rather than predatory payment extensions that jeopardize vulnerable suppliers.
Green Attitude Links Brand Knowledge, Concern, and Positioning to Purchase Intention among Indonesian Nike Consumers Stephanus Iant Natanael Tjandra; Deddy Marciano; Herly Soufi Bj Katio
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.v10i5.685

Abstract

This study investigated how green brand knowledge, environmental concern, and green brand positioning shape green purchase intention among Nike consumers in Indonesia, with green attitude as a mediating link. Data were collected from an online survey of 380 respondents who had bought an environmentally marketed Nike product in the past year and were tested using structural equation modeling in AMOS 24.0. Both green brand knowledge and environmental concern were significant positive predictors of green attitude, which had a strong positive effect on purchase intention. The knowledge-to-intention link operated entirely through this attitudinal pathway, whereas environmental concern retained a smaller but independent direct path, alongside an indirect one. In contrast, green brand positioning did not predict attitude or intention. Attitude toward the brand, rather than knowledge or positioning alone, emerged as the mechanism that converts these antecedents into purchase intention. Because respondents were recruited through convenience and purposive sampling within a single national market, the findings apply most directly to Indonesian Nike consumers rather than to green consumers. The study extends green marketing theory by isolating which antecedents require attitude as a conduit and offers sportswear marketers a basis for choosing among knowledge-, values-, and positioning-based messages.
​Moral and Religiosity on Tax Compliance: The Moderating Role of Tax Corruption Preference among Freelancers Sabinus Ferlindo Agustinus Jon; Ngadiman
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.v10i5.687

Abstract

This study examines the effects of morality and religiosity on tax compliance among freelance individual taxpayers, with tax corruption preference as a moderating variable. A quantitative approach was employed using a Likert-scale questionnaire administered to 150 freelance taxpayers registered at Kantor Pelayanan Pajak/KPP Pratama Sleman, Yogyakarta. Respondents were selected through non-probability sampling, and data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS. Morality has a positive and significant effect on tax compliance, whereas religiosity has no significant direct effect. Tax corruption preference significantly and negatively affects tax compliance but does not significantly moderate the effects of morality or religiosity. The model explains 62.2% of the variance in tax compliance, increasing to 63.0% after including interaction terms. Tax corruption preference functions as an independent predictor of non-compliance rather than as a moderating condition affecting moral and religious influences. The study is limited to freelance taxpayers registered at a single tax office, which restricts the generalizability of the findings. This study contributes to tax compliance literature by positioning tax corruption preference as a direct behavioral predictor and extending compliance models beyond moral and religious factors. The findings also provide practical implications for character-based approaches to improving taxpayer compliance.
​Food Waste Cost of the Free Nutritious Meals Program from a True Cost Accounting Perspective Endah Yuni Puspitasari; Dewi Zakia; Sahilly Dzulhasni; Ina Rahmi Diwasya; Andueriganta Fadhlihi
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.v10i5.693

Abstract

This study analyzed food waste cost in Indonesia's Free Nutritious Meals Program or locally Makan Bergizi Gratis (MBG) through a True Cost Accounting (TCA) perspective. An evaluative quantitative case study was conducted at SMK Pelita Madani, Pringsewu, on August 5, 2026. Three Grade XI classes were purposively selected to represent different study programs. Data were collected through direct observation, aggregate food-waste weighing, a self-developed and pilot-tested student questionnaire, and semi-structured interviews. Microsoft Excel was used for descriptive analysis. Sixty-nine meal portions were observed, and 64 valid student responses were analyzed. Of 17,733 grams of solid food served, 1,251 grams remained uneaten, producing a 7.06% food-waste rate. With an assumed raw-material cost of IDR 10,000 per portion, the estimated food-waste cost was IDR 48,677. Vegetables contributed 592 grams (47.3 %) of the total waste. Distribution counts alone did not capture food utilization; waste measurement, acceptance, and cost information provided additional evaluative signals. The study covered one school, three classes, and one observation day. The study proposed a practical TCA-based framework linking physical waste, monetary loss, student acceptance, and multi-capital interpretation.
​The Effect of Financial Distress, Cash Flow, And Liquidity on Going Concern Audit Opinion Ammaya Tasya; Nurmala; Damayanti; Destia Pentiana
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.v10i5.697

Abstract

This study examines the relationship between financial distress, cash flow, and liquidity and going concern audit opinions among transportation and logistics issuers on the Indonesian Stock Exchange. The research uses quantitative secondary data for 2021–2024. Purposive sampling produced 27 firms and 108 observations. Financial distress is represented by the Revised Altman Z-Score, cash flow by operating cash flow divided by total liabilities, and liquidity by the current ratio. Logistic regression with SPSS 26 is used to test the hypotheses. The Revised Altman Z-Score was negatively and significantly associated with the opinion (B = -0.063, p = 0.005), because a lower score indicates greater distress, the proxy-consistent H1 is supported. Cash flow also shows a negative significant relationship (B = -8.334, p = 0.011), supporting H2. Liquidity is not significant (B = -0.549, p = 0.071), therefore, H3 is rejected. The three predictors are jointly significant (χ² = 52.440, p = 0.000), supporting H4. The Z-score and cash-flow ratio are significantly related to the going concern opinion, whereas liquidity is not. The Nagelkerke pseudo-R² is 0.662. Overall, the in-sample accuracy reaches 89.8%, but the sensitivity for going concern observations is 52.9%. The analysis covers only one sector and four years. Going concern observations are fewer than non-going concern observations, and the other explanatory variables are outside the model. The findings provide evidence on three financial condition indicators and show why the direction of the Revised Altman Z-Score must be interpreted carefully when it is used as a distress proxy.

Page 22 of 22 | Total Record : 217

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