cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dwi Ardi Wicaksana Putra
Contact Email
keizai@unda.ac.id
Phone
+6281348720709
Journal Mail Official
keizai@unda.ac.id
Editorial Address
Gedung Fakultas Bisnis, Universitas Darwan Ali, JL. Batu Berlian, No. 10, Sampit, Kabupaten Kotawaringin Timur, Provinsi Kalimantan Tengah, 74325
Location
Kab. kotawaringin timur,
Kalimantan tengah
INDONESIA
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 91 Documents
 6   7   8   9   10 
Pengaruh Digitalisasi Pembayaran SPP Terhadap Kepuasan Wali Murid di Sekolah Dasar Islam Terpadu Al-Ishlah Sampit Rusmaniah, Rusmaniah; Hilaliyah, Sari Atul
Keizai Vol 6, No 1 (2025): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i1.505

Abstract

The emergence of digitalization in the education sector has prompted numerous schools to adopt technological innovations, including in the payment of tuition fees. This digital transformation is anticipated to enhance efficiency, transparency, and convenience for parents or guardians. However, the implementation of digital payment systems at SDIT Al-Ishlah Sampit has encountered several challenges, such as technical difficulties and varying levels of user adaptability, thereby raising questions regarding its impact on parental satisfaction. Furthermore, existing literature examining the specific influence of digitalization on parental satisfaction remains limited, indicating a need for further investigation to address this research gap. This study aims to analyze the effect of digital tuition payment systems on parental satisfaction. A quantitative approach was employed, involving a survey of 100 respondents drawn from a total population of 193 parents or guardians. Primary data were collected using a Likert-scale questionnaire distributed both online via WhatsApp groups and in-person during the school’s monthly meetings. The findings reveal that digital tuition payment systems have a positive effect on parental satisfaction. Key factors such as ease of access, transaction speed, and transparency significantly contribute to increased satisfaction. Additionally, responsiveness, assurance, and perceived educational costs were found to have a positive influence, while physical evidence and reliability showed no significant impact on parental satisfaction.
Transformasi Menuju Green Behavior: Peran Pelatihan, Keterampilan, dan Motivasi Dalam Mewujudkan Tenaga Kerja Berkelanjutan Sabarudin, Eddy
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.529

Abstract

Environmentally-oriented training is expected to enhance participants’ green skills that are relevant to sustainable work practices. Furthermore, mastering green skills is expected to serve as a bridge toward environmentally friendly behavior change. This study uses a quantitative approach with a survey design targeting participants of vocational training programs. The aim is to examine the relationship between Green Training and Green Behavior, mediated by Green Skills and moderated by Motivation in the context of vocational education. Data were collected using a standardized questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The sample consisted of 138 respondents who had previously participated in environmentally focused training. The findings show that Green Training has a positive effect on the development of Green Skills, and Green Skills significantly contribute to changes in Green Behavior. The study also indicates that the effect of Green Training on Green Behavior is fully mediated by Green Skills, while Motivation does not significantly moderate the relationship between skills and behavior. This study contributes theoretically to the literature on environmentally based training and sustainable behavior, and provides practical implications for vocational training designers to place greater emphasis on developing applicable skills that directly influence participants’ behavior.
The Role of Financial Inclusion, Digital Marketing, and Fintech in Driving Msme Sustainability Toward an Inclusive and Competitive National Economy Febriani, Nova; Rahel, Herlina Kristin; Putri, Ressalyu Melani; Maulinda, Chiara
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.533

Abstract

This study aims to examine the effect of financial inclusion, digital marketing, and financial technology (fintech) on the sustainability of Micro, Small, and Medium Enterprises (MSMEs). The research involved a sample of 72 MSMEs in Sampit City, selected using the convenience sampling method. The data were analyzed using multiple linear regression. The findings indicate that financial inclusion, digital marketing, and fintech have a positive influence on MSME sustainability. Improved access to formal financial services enables MSMEs to obtain more equitable sources of financing, thereby expanding economic opportunities for entrepreneurs across different social groups. The utilization of digital marketing and fintech further accelerates the digital transformation of MSMEs, enhances productivity, broadens market reach, and strengthens the competitiveness of local products at both national and global levels. Ultimately, the reinforcement of these three aspects not only contributes to the sustainability of individual enterprises but also fosters the development of a more inclusive economic ecosystem, adaptive to technological advancements and capable of supporting sustainable economic growth.
The Effect of Service Quality on Customer Satisfaction (A Study at Mitra Baru Gold Shop Sampit) Hilaliyah, Sari Atul
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.534

Abstract

This study aims to examine the extent to which service quality affects customer satisfaction, with price considered as an influencing factor. The research focuses on Toko Emas Mitra Baru 1 in Sampit City, due to the increasingly intense competition in the gold jewelry sector, which requires companies to offer better services as a way to differentiate themselves. The study employs a quantitative approach, collecting data from 73 individuals who have conducted transactions at the store, selected through purposive sampling. The results indicate that service quality has a positive and significant impact on customer satisfaction. This finding suggests that the better the service quality, the higher the customer satisfaction. On the other hand, price does not show a significant effect, implying that customers pay more attention to the service experience, comfort, and sense of security during transactions rather than relatively small differences in price. These results support the argument that, in the gold business, service quality is a crucial factor in maintaining customer loyalty and building competitive advantage.
Digitalization’s Role in Strengthening Empowerment and Product Innovation Effects on Business Sustainability: Evidence From Rumah Bumn Jambi Mardiana, Rina; Setiawati, Rike; Wediawati, Besse
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.525

Abstract

Business sustainability has become a strategic challenge for entrepreneurs in facing dynamic and increasingly competitive market conditions. This study aims to analyze the role of empowerment and product innovation in supporting business sustainability, with digitalization positioned as a moderating variable. The research focuses on Rumah BUMN Jambi, which actively contributes to enterprise development by providing training, mentoring, and facilitating access to markets and digital technologies. A quantitative approach was employed using Structural Equation Modeling (SEM) as the analytical method. Data were collected through surveys of entrepreneurs fostered by Rumah BUMN Jambi. The findings reveal that empowerment has a positive effect on business sustainability, and product innovation also contributes significantly to enhancing sustainability. However, digitalization was found to negatively moderate these relationships, indicating that at certain levels, the application of digital technologies may weaken the positive influence of empowerment and product innovation on business sustainability. These results provide important implications for designing empowerment and innovation strategies that are more adaptive to digital advancements, thereby strengthening resilience and ensuring long-term sustainability.
Determinants of Going Concern Audit Opinions in Financially Distressed Manufacturing Firms Said, Muhammad Mas; Hifni, Syaiful; Hayar, Atma
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.531

Abstract

This study aims to examine the effect of public accounting firm (PAF) size, audit tenure, auditor switching, and the disclosure of management plans on going concern audit opinions in manufacturing companies experiencing financial distress. The increasing number of financially distressed firms and corporate delistings on the Indonesia Stock Exchange in 2017 highlights the crucial role of auditors in providing early warning signals regarding uncertainties in business continuity. The data were obtained from the financial statements of manufacturing companies for the 2016–2018 period and were selected using a purposive sampling technique, resulting in a sample of 45 companies with a total of 135 observations. Logistic regression was employed as the analytical method. The results indicate that PAF size, audit tenure, and auditor switching do not have a significant effect on going concern audit opinions, suggesting that auditors maintain their independence and professionalism. In contrast, the disclosure of management plans has a positive and significant effect on going concern audit opinions, indicating that auditors perceive such disclosures as signals of an increased risk of a company’s inability to sustain its business continuity. These findings provide important implications for auditors, management, and regulators in enhancing audit quality and financial reporting transparency in Indonesia.
The Influence of The Board of Commissioners' Tenure on Firm Value With Sustainability Reporting Disclosure as an Intervening Variable Lestari, Ita; Nurdzanah, Risa
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.560

Abstract

This study was conducted to analyze the relationship between the tenure of the board of commissioners and firm value, utilizing sustainability reporting disclosure as an intervening variable. The research focuses on manufacturing entities within the mining and chemical industry sectors listed on the Indonesia Stock Exchange throughout the 2020–2024 period. In this framework, the tenure of the board of commissioners serves as the independent variable, while firm value measured via the Tobin’s Q ratio acts as the dependent variable, with sustainability disclosure transparency across economic, environmental, and social dimensions functioning as the mediating variable. Through purposive sampling, a sample of 26 manufacturing companies was selected for a five-year observation period, and the collected data were analyzed using path analysis techniques with SPSS 25 software. The empirical findings reveal that the duration of the board of commissioners' tenure has no significant impact on either market value or the quality of sustainability disclosures; however, sustainability disclosure itself demonstrates a significant positive influence on firm value, despite not proving to function as a mediator in this model. This phenomenon suggests that market appreciation is driven more by transparency regarding sustainability issues than by board seniority, implying that these findings may serve as a reference for issuers, investors, and policymakers in Indonesia to strengthen sustainability reporting standards as a vital element of long-term responsible corporate governance.
Mediation Model of BPK Recommendation Follow-Ups on Local Government Financial Performance In South Kalimantan Iriawan, Thofan; Usaid, Prasetyo Yuli
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.561

Abstract

This study aims to analyze the influence of regional expenditure and audit findings on the financial performance of local governments in South Kalimantan Province, with the follow-up of Audit Board (BPK) recommendations as a mediating variable. The phenomenon indicates that increased budget allocations have not been fully accompanied by strengthened financial management quality, as evidenced by persistent material audit findings and low follow-up completion rates, which remain below 90%. The research employs a quantitative approach using secondary data sourced from the Audit Result Reports and Local Government Financial Statements of all regencies and cities in South Kalimantan for the period [Insert Years]. Data analysis was performed using PLS-SEM. The results demonstrate that regional expenditure has a positive effect on financial performance but does not significantly influence the follow-up of BPK recommendations. Audit findings are proven to have a negative impact on financial performance but do not significantly affect the follow-up of recommendations. Furthermore, the follow-up of BPK recommendations was found to have no significant effect on financial performance and failed to function as a mediating variable in this research model. This indicates a gap between formal administrative compliance and substantial improvements in governance quality. This study provides an empirical contribution to public sector accounting literature regarding the complex relationship between audit and fiscal dynamics at the regional level. Local governments are advised to strengthen bureaucratic capacity and internal oversight functions to ensure that the follow-up of audit results serves not merely as a regulatory formality but as a strategic driver for sustainable financial performance system.
Determinants of Self-Assessment System Implementation: The Role of Tax Digitalization and Education Among Taxpayers in Kotawaringin Timur Handayani, Revita Dwi
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.569

Abstract

The increasing trend of national tax revenue has not been accompanied by an optimal level of taxpayer reporting compliance, particularly within the implementation of the self-assessment system. Strengthening the effectiveness of this system is therefore essential to improve taxpayer compliance. This study aims to examine the influence of tax digitalization and education level on the implementation of the self-assessment system among taxpayers in Kotawaringin Timur Regency. A quantitative research approach was employed using primary data collected through questionnaires distributed to 97 taxpayers selected through purposive sampling. The data were analyzed using logistic regression with the assistance of EViews 9 software. The empirical results indicate that tax digitalization does not have a significant effect on the implementation of the self-assessment system. In contrast, education level shows a positive and significant effect on the implementation of the self-assessment system, indicating that taxpayers with higher educational backgrounds tend to have a greater likelihood of properly implementing the system. These findings highlight that improving taxpayers’ educational capacity plays a more crucial role in supporting the effectiveness of the self-assessment system than relying solely on tax digitalization initiatives.
Impact of Growth Opportunities, FinTech, and Intellectual Capital on Banking Stability: The Mediating Role of Financial Performance Hutajulu, Daniela Setiani; Setiawati, Rike; Wediawati, Besse
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.v7i1.535

Abstract

The importance of banking stability as a pillar of national economic resilience cannot be overstated, as any disruption in this sector risks creating systemic impacts on the country's economy. Against this backdrop, this study was conducted to analyze the influence of growth opportunities, financial technology, and intellectual capital on banking stability, positioning financial performance as an intervening variable. The study gathered data from the annual financial reports of 32 banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Data processing was performed using descriptive statistics and structural equation modeling via the Partial Least Squares (SEM-PLS) method. Based on the analysis, it was found that growth opportunities, financial technology, and intellectual capital each have a positive and significant impact on financial performance. Furthermore, the results demonstrate that growth opportunities, financial technology, intellectual capital, and financial performance directly exert a positive and significant influence on banking stability. These findings also confirm the role of financial performance as a successful mediator in the relationship between growth opportunities, financial technology, intellectual capital, and banking stability. Overall, these results emphasize that enhancing financial performance is a primary strategic pathway for strengthening the stability of the banking sector in Indonesia.

Page 9 of 10 | Total Record : 91

 6   7   8   9   10 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol 7, No 1 (2026): Maret-Agustus Vol 6, No 2 (2025): September-Februari Vol 6, No 1 (2025): Maret-Agustus Vol 5, No 2 (2024): September-Februari Vol 5, No 1 (2024): Maret-Agustus Vol 4, No 2 (2023): September-Februari Vol 4, No 1 (2023): Maret-Agustus Vol 3, No 2 (2022): September-Februari Vol 3, No 1 (2022): Maret-Agustus Vol 2, No 2 (2021): September Vol 2, No 1 (2021): Maret Vol 1, No 2 (2020): September Vol 1, No 1 (2020): Maret More Issue