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Journal of Trends Economics and Accounting Research
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 364 Documents
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Strategi Peningkatan Kompetensi SDM UMKM dalam Penerapan Digital Marketing Berbasis AI di Era 5.0 Lubis, Dewi Shinta Wulandari; Adrianto
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2095

Abstract

Transformasi digital dan kemajuan teknologi kecerdasan buatan (AI) telah menciptakan tantangan baru sekaligus peluang bagi pelaku UMKM di era Society 5.0. Namun, kompetensi sumber daya manusia (SDM) UMKM seringkali menjadi hambatan dalam mengadopsi teknologi digital marketing berbasis AI. Makalah ini bertujuan untuk mengeksplorasi strategi peningkatan kompetensi SDM UMKM dalam memanfaatkan teknologi digital marketing berbasis AI untuk meningkatkan daya saing. Dengan pendekatan kualitatif deskriptif dan tinjauan pustaka terbaru, artikel ini mengkaji praktik-praktik terbaik dalam pengembangan kapasitas SDM. Hasil menunjukkan bahwa untuk mengatasi kesenjangan kompetensi SDM dalam implementasi AI, sangat diperlukan kolaborasi holistik antara pelaku UMKM, akademisi, pemerintah, dan penyedia teknologi/komunitas digital. Kolaborasi ini wajib difokuskan pada penyusunan program pelatihan digital yang adaptif, aplikatif, dan berorientasi pada studi kasus nyata, demi memastikan UMKM mampu memanfaatkan AI secara efektif dan berkelanjutan dalam menghadapi tantangan era Society 5.0.
ESG Disclosure and Market Capitalization: The Mediating Role of Firm Performance Alviana, Vina; Sriani, Dewi; Narsa, Niluh Putu Dian Rosalina Handayani
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2188

Abstract

This research aims to investigate the effect ESG Disclosure on market capitalization with firm performance as a mediating variable. The population in this study are LQ45 companies indexed in Indonesian Stock Exchange (IDX) in the period of 2017-2022 with 113 firm year observation as a final sample. The results show that ESG Disclosure has a negative effect on market capitalization, meanwhile ESG disclosure has no effect on firm performance. Firm performance has no effect on market capitalization. Therefore, firm performance can’t mediate the relationship between ESG disclosure and market capitalization. The novelty of this study is using firm performance as intervening variable. The results provide practical insight to companies, investors and policy makers regarding the effect of ESG disclosure on market capitalization.
Hubungan Soft Skill, Minat Kerja dan Hard Skill dengan Kesiapan Kerja Mahasiswa Indriyani; Fitri, Kurniawaty; Rifqi, Ahmad
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2316

Abstract

Work readiness reflects how well an individual is physically, mentally, and experientially prepared to perform tasks relevant to their field of expertise. In theory, soft skills, career interests, and hard skills are considered influential factors in students’ work readiness when facing the challenges of the professional world. This study aims to examine the relationship between these three variables and the work readiness of 2022 cohort students at the Faculty of Economics and Business, University of Riau, who feel prepared to enter the workforce after completing their education. The research was conducted using a quantitative approach with a survey method, which involved distributing questionnaires to 259 respondents selected based on work readiness criteria. The data were analyzed using the Bivariate Pearson correlation test with the assistance of SPSS version 27. The results indicate that soft skills, career interests, and hard skills have a positive and significant impact on students’ work readiness. These findings contribute theoretically by strengthening empirical evidence on the significance of these three factors and offer practical implications for educational institutions and employers in designing learning and training strategies that comprehensively support students’ career readiness.
Estimasi Elastisitas Pendapatan pada Komoditas Energi di Indonesia Asyahid, Esa Azali
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2343

Abstract

This study aims to estimate the income elasticity of household electricity demand in Indonesia. Household sector represents the largest electricity user and the main recipient of energy subsidies in the country. The study employs micro panel data from the fourth and fifth waves of the Indonesian Family Life Survey (IFLS), covering more than 27,000 households. The analysis is conducted using a panel regression model with the fixed-effects method to control for unobserved individual heterogeneity. The main variables used include monthly electricity expenditure as a proxy for energy consumption and total household expenditure as a proxy for income. The estimation results indicate that the income elasticity of household electricity consumption is 0.63 and statistically significant, suggesting that electricity is a normal good as well as a basic necessity. Further analysis reveals that income elasticity in urban areas is slightly higher than in rural areas. Moreover, the higher the household’s economic status, the lower its income elasticity, ranging from 1.05 in the lowest income quartile to 0.44 in the highest quartile.
Pengaruh Laju Pertumbuhan Ekonomi, Tingkat Partisipasi Angkatan Kerja, dan Rata-Rata Lama Sekolah Terhadap Pengangguran Bachri, Diva Agatha; Salmah, Emi
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2352

Abstract

This study aims to examine the impact of economic growth, labor force participation rate, and average years of schooling on the unemployment rate in West Nusa Tenggara Province from 2019 to 2023. The research methodology used is quantitative research. This study utilizes secondary data obtained from the Central Statistics Agency (BPS). This investigation uses E-Views software version 12, using a panel data regression method based on the Random Effect Model (REM) methodology. The research findings indicate that the economic growth variable has a negative but small impact on the unemployment variable. The labor force participation rate shows a negative but significant impact on unemployment. Simultaneously, the variable representing the average years of schooling shows a beneficial impact although statistically negligible on unemployment. The results of the simultaneous test (F test) reveal a probability value (F-statistic) of 0.019817, which is smaller than 0.05, and an Adjusted R-squared value of 0.138321, or 13.83%. This indicates that the independent variables of economic growth rate, labor force participation rate, and average years of schooling simultaneously have a significant influence on the dependent variable, the open unemployment rate. Other factors are influenced by complementary variables not examined in this study. This study aims to examine the impact of economic growth, labor force participation rate, and average years of schooling on the unemployment rate in West Nusa Tenggara Province from 2019 to 2023. The research methodology used is quantitative research. This study utilizes secondary data obtained from the Central Statistics Agency (BPS). This investigation uses E-Views software version 12, using a panel data regression method based on the Random Effect Model (REM) methodology. The research findings indicate that the economic growth variable has a negative but small impact on the unemployment variable. The labor force participation rate shows a negative but significant impact on unemployment. Simultaneously, the variable representing the average years of schooling shows a beneficial impact although statistically negligible on unemployment. The results of the simultaneous test (F test) reveal a probability value (F-statistic) of 0.019817, which is smaller than 0.05, and an Adjusted R-squared value of 0.138321, or 13.83%. This indicates that the independent variables of economic growth rate, labor force participation rate, and average years of schooling simultaneously have a significant influence on the dependent variable, the open unemployment rate. Other factors are influenced by complementary variables not examined in this study.
Pengaruh Social Media Marketing, Kepercayaan, Kesadaran, dan Citra Merek terhadap Keputusan Pembelian melalui e-WOM Karo Ummah, Fadia; Koranti, Komsi; Noviyana, Syntha; Sriyanto
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2354

Abstract

Advances in information technology have made it easier for users to access information through digital media, especially social media. This study aims to analyze the direct influence of social media marketing, trust, brand awareness, brand image, and electronic word of mouth (e-WOM) on purchase decisions; to analyze the indirect influence of social media marketing, trust, brand awareness, and brand image on purchase decisions for Homskin products through electronic word of mouth (e-WOM); and to identify the most dominant variable. This research uses primary data collected from 150 respondents through a Google Form questionnaire. Data were analyzed using partial least squares–structural equation modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results indicate that social media marketing, trust, brand awareness, and brand image have a positive direct effect on e-WOM and purchase decisions. e-WOM is proven to function as an intervening variable between social media marketing, trust, brand awareness, and brand image on purchase decisions for Homskin products. Social media marketing has the most dominant influence on both e-WOM and purchase decisions.
Peran E-Wom dalam Memediasi Pengaruh Influencer, Brand trust, Brand Image, dan Social Media Marketing terhadap Keputusan Pembelian Kurniasih, Indri; Sukarno, Aji; Yulia Rosyada, Fani; Artanti, Anisrina; Wahyudi, Budi
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2356

Abstract

The objective of this research is to analyze the influence of the variables influencer, brand trust, brand image, and social media marketing on the purchase decision of Glad2Glow skincare products, with electronic word of mouth (e-WOM) as the mediating variable. This study utilizes a quantitative approach with primary data. The sampling technique employed was purposive sampling, involving 160 female respondents aged at least 17 years, residing in the Jabodetabek area, and who have purchased Glad2Glow products. Data collection was performed through the distribution of questionnaires. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The analysis process included two main stages: (1) Outer model testing, covering convergent validity, discriminant validity, and reliability; (2) Inner model testing, covering the goodness of fit test, coefficient of determination ($R^2$) test, hypothesis testing, and predictive relevance ($Q^2$) test. The results of the analysis indicate that influencer, brand trust, and social media marketing have a significant influence on e-WOM. Brand trust and e-WOM are proven to have a significant influence on purchase decisions. Simultaneously, the four independent variables (influencer, brand trust, brand image, and social media marketing) have a significant influence on e-WOM and purchase decisions. The mediation effect analysis reveals that only brand trust has a significant indirect influence on purchase decisions through e-WOM. Among the variables studied, the influencer is the most dominant factor in influencing e-WOM, while brand trust is the most dominant variable in influencing purchase decisions.
Determinan Underpricing Saham IPO di BEI: Peran ROA, DER, dan Reputasi Underwriter Zilbram Devano, Nico
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2384

Abstract

This study examines the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and underwriter reputation on the level of IPO underpricing among companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach with multiple linear regression analysis was employed using 137 companies as the sample, selected through purposive sampling. Underpricing is measured as the percentage difference between the offering price and the first trading day closing price. The empirical results reveal that ROA has a significant negative effect on underpricing (p-value = 0.001), indicating that firms with higher profitability provide a positive signal to investors, thereby reducing information uncertainty in the market. Conversely, DER (p-value = 0.479) and underwriter reputation (p-value = 0.054) show no significant influence, suggesting that leverage and the credibility of underwriters are not the primary considerations for investors in making IPO investment decisions. These findings highlight profitability as a more dominant determinant in reducing underpricing than capital structure or underwriter reputation.
Peran Brand Awareness, Brand Trust, E-Wom dan Online Customer Review Terhadap Keputusan Pembelian Produk Kecantikan Rahmah, Aulia; Tis’a Ramadhani, Septi Mariani; Anggraeni, Tia Chisca
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2398

Abstract

Curently, the level of public awareness of health and facial appearance is growing in society, this causes the development and need for beauty products to increase. Wardah is ranked first in the South East Asian's Top Beauty Brand category. The purpose of this study was to analyse the effect of brand awarenes, brand trust, Electronic Word of Mouth (E-WOM) and online customer reviews both simultaneously and partially on purchasing decisions for Wardah beauty products. And to find out the most dominating variable in influencing purchasing decisions for Wardah beauty products. This research data uses primary data, with data collection techniques through distributing questionnaires using Google Form to 130 respondents who have purchased Wardah beauty products in the Jabodetabek area. The analytical tools used in this study consist of descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The results of the study show that brand awareness, brand trust, and E-WOM have a partial effect on purchasing decisions for Wardah beauty products. Meanwhile, the online customer review variable does not have a partial effect on purchasing decisions for Wardah beauty products. The variables of brand awareness, brand trust, E-WOM and online customer reviews simultaneously influence purchasing decisions for Wardah beauty products.
Analisis Kualitas Layanan dan Peran Inovasi Layanan Transportasi Gojek Menggunakan Metode SERVQUAL Rapilau; Yusran, Husna Leila; Bilkis, Aliyah; Hamid; Dianti, Nurkis
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2416

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat Kualitas Layanan dan mengidentifikasi peran Inovasi Layanan Gojek dalam memengaruhi Kepuasan Pelanggan menggunakan Metode SERVQUAL terintegrasi dengan Regresi Linear Berganda. Penelitian kuantitatif survei ini melibatkan 101 responden pengguna aktif layanan Gojek yang berdomisili di wilayah Jabodetabek. Analisis deskriptif SERVQUAL menunjukkan adanya kesenjangan kualitas yang negatif (Gap Score = Persepsi - Harapan}) pada seluruh dimensi layanan, mengindikasikan bahwa kinerja aktual Gojek masih belum memenuhi harapan ideal pelanggan. Kesenjangan terburuk ditemukan pada dimensi Reliability (-0.65), yang menuntut perbaikan mendesak dalam hal pemenuhan janji dan akurasi layanan. Hasil pengujian hipotesis (Uji t) menunjukkan bahwa baik Kualitas Layanan maupun Inovasi Layanan secara parsial berpengaruh positif dan signifikan terhadap Kepuasan Pelanggan (Sig. = 0.000). Secara simultan (Uji F), kedua variabel menjelaskan 71.8% variasi Kepuasan Pelanggan. Kesimpulan menunjukkan bahwa Inovasi Layanan terbukti menjadi alat strategis yang efektif dalam memitigasi kelemahan kualitas dan menjadi kunci untuk mempertahankan keunggulan kompetitif. Gojek disarankan untuk memprioritaskan inovasi pada aspek Reliability untuk menutup kesenjangan kualitas terbesar. Penelitian ini menghadirkan kebaruan dengan mengintegrasikan analisis kesenjangan SERVQUAL untuk membuktikan secara empiris bahwa inovasi layanan berperan sebagai mekanisme kunci dalam memitigasi gap kualitas layanan khususnya pada dimensi reliability serta secara signifikan meningkatkan kepuasan pelanggan Gojek.

Page 36 of 37 | Total Record : 364

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