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Dwi Ardi Wicaksana Putra
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keizai@unda.ac.id
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Gedung Fakultas Bisnis, Universitas Darwan Ali, JL. Batu Berlian, No. 10, Sampit, Kabupaten Kotawaringin Timur, Provinsi Kalimantan Tengah, 74325
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Kab. kotawaringin timur,
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Keizai
Published by Universitas Darwan Ali
ISSN : 28075668     EISSN : 28073967     DOI : http://dx.doi.org/10.56589/keizai
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
KEIZAI: Jurnal Kajian Ekonomi, Manajemen, dan Akuntansi mengundang para praktisi, peneliti, dan mahasiswa untuk memberikan temuan kajian-kajian di lingkup ekonomi, manajemen, dan akuntansi sebagai berikut: (1) Ekonomi perilaku, Studi ekonomi spasial (wilayah, perkotaan, pedesaaan, dsb), Perencanaan pembangunan, dan Kebijakan pembangunan termasuk makroekonomi dan mikroekononomi; (2) Manajemen Keuangan; Pemasaran; Sumber Daya Manusia; dan Manajemen Produksi; (3) Akuntansi Biaya, Akuntansi Pajak, Akuntansi Keuangan, Akuntansi Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 94 Documents
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Fixed Asset Intensity, Debt Ratio, and Effective Tax Rates: Evidence From Indonesian Energy Companies Bella Putrie Nindyawan; Arif Nadzirul Haq; Arif Mahasin Sondani
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.568

Abstract

This study evaluates the impact of fixed asset intensity and debt ratio on the effective tax rate (ETR), incorporating firm size as a control variable. The primary focus is to examine tax management strategies through the optimization of asset and financing structures to reduce the real tax burden. Employing a quantitative method with multiple linear regression analysis, this research observes 96 data points from 32 energy sector companies for the 2022–2024 period, selected through purposive sampling. The findings indicate that fixed asset intensity has a significant negative effect on the ETR due to the role of depreciation expenses as a tax shield. Conversely, the debt ratio has no significant effect, suggesting that debt levels are not the primary determinant of the tax burden within this sample. With an Adjusted R-Square value of 30.1%, this model provides insights for management regarding asset administration and for tax authorities concerning the fiscal characteristics of capital-intensive industries.
Unemployment, Education, Health, and Poverty in Indonesia: Islamic Perspective Yunita Yunita; Rosydalina Putri; zulaikah zulaikah
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.562

Abstract

This study aims to analyze the influence of the open unemployment rate, educational attainment, and life expectancy on multidimensional poverty across 34 provinces in Indonesia from 2015 to 2024, through an Islamic economic perspective. The research employs a quantitative approach, utilizing numerical and statistical analysis to examine inter-variable relationships. Secondary data sourced from BPS-Statistics Indonesia is used, covering macro-level data for 34 provinces. The study utilizes panel data, combining time-series data from 2015 to 2024 with cross-sectional data from 34 provinces, resulting in a total of 340 observations. Partials results indicate that unemployment significantly increases poverty rates, while education plays a crucial role in reducing them. Conversely, life expectancy does not show a significant impact on economic productivity. These findings underscore the necessity of implementing the Maqashid al-Sharia concept to enhance welfare through educational advancement and job availability.
Factors Influencing Purchase Intention of Men's Skincare Products in Indonesia Imas Pradita Pradita; Fikri Farhan
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.573

Abstract

This study aims to examine the factors influencing the intention to purchase skincare products among men in Indonesia. The study employs a quantitative research method. The data used in this research are primary data collected through a questionnaire. The sampling technique applied is non-probability sampling using the snowball sampling method. The sample criteria consist of men aged 17–55 years who have never purchased skincare products. A total of 307 respondents participated in this study. The data analysis technique used is Partial Least Squares Structural Equation Modelling (PLS-SEM) with the SmartPLS application version 4.1.1.6.The results of this study show that social media use has a positive effect on the intention to purchase skincare products. Self-image concern does not have a significant effect on the intention to purchase skincare products. Social media use positively influences self-image concern. However, self-image concern does not mediate the relationship between social media use and the intention to purchase skincare products. Health concern has a positive effect on the intention to purchase skincare products. Meanwhile, skin health concern does not have a significant effect on the intention to purchase skincare products. Social media use also has a positive effect on health concern. Health concern partially mediates the relationship between social media use and the intention to purchase skincare products. Masculinity does not have a significant effect on the intention to purchase skincare products. Skincare perception has a positive effect on the intention to purchase skincare products.
Financial Literacy and Inclusion in Msme Management Towards Financial Freedom and Economic Inclusivity in Sampit Herzalina Herbenita, M.M.; Lina Aprililiani, S.M., M.Ak
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.540

Abstract

This study examines how financial literacy and financial inclusion contribute to improving financial management practices among MSME actors in Sampit City, particularly in their efforts to achieve financial independence as the foundation for a more inclusive local economy. The research adopts a quantitative approach with descriptive and associative designs, while respondents are selected using purposive sampling. A total of 65 active MSME participants were involved, responding to a questionnaire developed based on objective-based measurement. The data were analyzed using descriptive statistics and multiple linear regression with the support of SPSS. The findings reveal that financial literacy has a positive and significant effect on the quality of MSME financial management. Around 72% of respondents demonstrate a high level of financial literacy, especially in bookkeeping, risk management, and the utilization of financial products such as KUR. Financial inclusion also shows a positive influence, reflected in the high share of business account ownership (74%) and the use of digital payment services (62%). These two aspects help MSMEs manage cash flow more effectively, plan business needs, and strengthen their financial independence. Overall, the study reinforces that enhancing financial literacy and financial inclusion is a crucial step in accelerating Financial Freedom for MSMEs while promoting a more inclusive economic environment in Sampit City. The results align with national development priorities and support government programs that emphasize MSME transformation through digitalization and expanded access to formal financial services

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