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INDONESIA
Jurnal Ekonomi dan Bisnis
Published by Yayasan Jompa Research and Development
ISSN : 28290011     EISSN : 28288858     DOI : https://doi.org/10.55784/jueb
Core Subject : Economy,
Economics, Econometrics & Finance
JUEB: Jurnal Ekonomi dan Bisnis menerbitkan artikel ilmiah bidang ekonomi dan bisnis, manajemen, serta akutansi, berdasarkan hasil penelitian dan hasil kajian pustaka. Jurnal ini menggunakan Bahasa Indonesia dan bahasa inggris. Terbit tiap bulan Maret, Juni, September dan Desember
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 149 Documents
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Auditor Workload and Audit Quality: The Mediating Roles of Fatigue and Burnout Among Apip Auditors in Maluku Zulkipli Zulkipli; Pranatalindo Simanjuntak; Muhammad Iqbal; Riman Abimanyu; Robby Erviando
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2823

Abstract

This study examines the effect of auditor workload on audit quality, with fatigue and burnout as mediating variables, in the context of Government Internal Auditors (APIP) in Maluku, Indonesia. An exploratory quantitative approach was employed using survey data from 133 APIP auditors through a census technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS, including assessment of the measurement and structural models as well as mediation testing through bootstrapping. The results show that auditor workload has a negative effect on audit quality (β = -0.367), while positively influencing fatigue (β = 0.388) and burnout (β = 0.261). In addition, both fatigue (β = -0.403) and burnout (β = -0.299) reduce audit quality. Mediation analysis confirms that fatigue and burnout partially mediate the relationship between workload and audit quality.These findings indicate that excessive workload not only directly reduces audit quality but also indirectly weakens it through deteriorating psychological well-being. This study contributes to the audit literature by integrating psychological factors into the workload on audit quality relationship and providing empirical evidence from the understudied context of government internal auditors in Indonesia.
Gerakan Boikot di Media Sosial dan Profitabilitas PT Unilever Indonesia Tbk Firdaus Hassanah; Miftahul Hadi
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2839

Abstract

Penelitian ini menganalisis keterkaitan antara meningkatnya gerakan boikot di media sosial dengan profitabilitas PT Unilever Indonesia Tbk selama periode 2023–2024. Eskalasi konflik Israel–Palestina memicu munculnya kampanye boikot terhadap sejumlah perusahaan multinasional yang kemudian berkembang secara luas melalui platform media sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan triwulanan PT Unilever Indonesia Tbk selama delapan kuartal pengamatan periode 2023–2024 dan data frekuensi unggahan media sosial X. Analisis dilakukan secara deskriptif dan korelasional terhadap indikator profitabilitas yang meliputi Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Earnings per Share (EPS). Hasil penelitian menunjukkan adanya hubungan negatif dengan tingkat korelasi kuat antara intensitas percakapan boikot dan indikator profitabilitas ROA, NPM, dan EPS, sedangkan hubungan terhadap ROE berada pada kategori sedang. Lonjakan percakapan publik pada akhir tahun 2023 diikuti pelemahan pada beberapa indikator keuangan perusahaan hingga tahun 2024. Temuan ini menunjukkan bahwa sentimen publik digital berpotensi memengaruhi persepsi konsumen, tekanan reputasi perusahaan, serta respons pasar terhadap perusahaan multinasional. Penelitian menegaskan pentingnya pengelolaan reputasi dan strategi komunikasi perusahaan di era media digital yang semakin sensitif terhadap isu sosial dan kemanusiaan.
Peran Innovation dalam Memoderasi Pengaruh Digital Marketing Content terhadap Marketing Performance Gula Nipah Sabuai Dzikri Ramadhan; Ibnu Khajar
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2863

Abstract

This study aims to analyze the effect of Digital Marketing Content on Marketing Performance and examine the moderating role of Innovation in the MSME product of Gula Nipah Sabuai. This research employed a quantitative explanatory approach using purposive sampling techniques involving 100 consumers of Gula Nipah Sabuai in Pangkalan Bun, Central Kalimantan. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS).The findings reveal that Digital Marketing Content has a positive and significant effect on Marketing Performance. Innovation also has a positive direct effect on Marketing Performance. However, Innovation negatively moderates the relationship between Digital Marketing Content and Marketing Performance, indicating that innovation practices that are not aligned with digital content strategies may reduce marketing effectiveness. The model explains 54.1% of the variance in Marketing Performance.This study implies that MSMEs need to align product innovation with digital marketing strategies to improve marketing performance sustainably, particularly for local wisdom-based products.
Analisis Hubungan Kepatuhan Konsumen terhadap Kepercayaan pada Produk Halal Dian Samudra; Syafa Khoirunisa Subono; Agista Eka Pratiwi; Fatkhur Rokhman
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2869

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara peran kepatuhan terhadap prinsip halal dalam membentuk kepercayaan konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif dan eksplanatif. Data diperoleh melalui kuesioner kepada 100 partisipan dengan teknik purposive sampling, meggunakan skala likert serta telah diuji validitas dan reliabilitas. Karena data tidak berdistribusi normal, analisis dilakukan menggunakan uji korelasi spearman rank. Hasil menunjukkan adanya hubungan positif, kuat dan signifikan antara kepatuhan konsumen dan kepercayaan terhadap produk halal rs = 0,657 (p<0,05), yang menunjukkan hubungan kuat. Temuan ini menegaskan pentingnya peran kepatuhan dalam membentuk kepercayaan konsumen. Oleh karena itu, penguatan sistem jaminan halal dan peningkatan transparansi informasi produk menjadi hal yang penting dalam membangun kepercayaan konsumen.
Pengaruh Tunjangan Kinerja dan Kompetensi Kerja terhadap Kinerja ASN SETDA Kotawaringin Barat Habib Yudha Prawira; Marno Nugroho
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2870

Abstract

This study examines three variables, namely work competence, performance allowance, and employee performance, in the context of civil servants at the Regional Secretariat of West Kotawaringin Regency. The study aims to analyze the effects of work competence and performance allowance on employee performance and to examine the mediating role of performance allowance in the relationship between work competence and employee performance. A quantitative survey was conducted on 66 civil servants selected through purposive sampling from a population of 80 employees. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS 4.1.1.8. The results show that work competence has the strongest effect on employee performance (β = 0.773, t = 9.878, p < 0.001). Performance allowance also contributes to employee performance (β = 0.181, t = 2.056, p = 0.040). The indirect effect of work competence on employee performance through performance allowance is 0.142 with a Variance Accounted For value of 15.5 percent, indicating weak partial mediation. The R-square value of 0.847 indicates strong predictive power. These findings imply that the Regional Secretariat needs to prioritize continuous competency-based training, align employee placement with expertise, and evaluate the performance allowance system so that incentives are linked more clearly to measurable work achievement.
Peningkatan Kinerja ASN melalui Motivasi Kerja yang Dimoderasi Manajemen Talenta di Kabupaten Sukamara Ahmat Bukori; Ibnu Khajar
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2871

Abstract

This study aims to empirically analyze the influence of work motivation on human resource performance, as well as to examine the role of talent management as a moderating variable in that relationship. The type of research used is explanatory with a quantitative approach. The population in this study includes all Civil Servants (ASN) in the Sukamara Regency Government, where the sampling technique used is a saturated sampling method, resulting in a total of 134 respondents. Data were collected through a survey method using a Likert scale questionnaire from 1 to 5, which was then analyzed using the Partial Least Square (PLS) approach. Research results show that work motivation has a positive and significant effect on the performance of civil servants. However, talent management was found to negatively moderate this relationship. This means that high implementation of talent management actually weakens (rather than strengthens) the positive effect of work motivation on civil servants' performance. The practical implication of this research emphasizes that the Sukamara Regency Government needs to reevaluate the transparency of talent management implementation, so that the internal motivation of employees can synergize optimally in boosting the performance achievements of civil servants.
Gaya Kepemimpinan terhadap Kinerja Sumber Daya Manusia: Moderasi Budaya Organisasi Setyo Budi Prakoso; Ibnu Khajar
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2872

Abstract

This study aims to analyze the role of leadership style on the performance of Civil State Apparatus (ASN) with organizational culture as a moderating variable at the Regional Secretariat of Kotawaringin Barat Regency. A quantitative approach was employed using a saturated sampling technique, in which the entire population of 174 ASN served as research respondents. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that leadership style has a positive and significant effect on ASN performance, and organizational culture is similarly proven to have a positive and significant influence on employee work outcomes. Moreover, organizational culture is proven to moderate the relationship between leadership style and ASN productivity — meaning that the stronger the organizational culture, the greater the impact of leadership style in driving optimal work results. The coefficient of determination (R²) of 0.660 indicates that the model explains 66.0% of the performance variation examined, while the remaining 34.0% is attributed to variables outside the model. Practically, these findings suggest that government institution leaders should not only develop effective leadership styles, but also actively build and strengthen a conducive organizational culture as a strategic foundation for sustainably improving ASN performance.
Peran Pendidikan dan Diklat terhadap Promosi Jabatan Pegawai Negeri Sipil Achmad Irvan; Marno Nugroho
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2876

Abstract

This study uses a quantitative explanatory approach and Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to analyze the role of education and training in competence and job promotion among civil servants in the Government of Kotawaringin Barat Regency. The study also examines competence as an intervening variable in the relationship between education, training, and job promotion. The population consisted of 2,154 active civil servants, and 146 respondents were selected using proportional stratified random sampling. Data were collected through a structured questionnaire. The findings indicate that education and training significantly improve employee competence. Education and training also contribute directly to job promotion, while competence shows the strongest effect on job promotion among all direct relationships in the model. In addition, competence significantly mediates the relationship between education and job promotion, as well as the relationship between training and job promotion. The coefficient of determination indicates that education and training explain 46.2% of the variance in competence, while education, training, and competence explain 54.8% of the variance in job promotion. These findings imply that the implementation of a merit-based promotion system in local government should not rely solely on formal education and participation in training, but also on measurable competence development aligned with job requirements.
Impulse Buying pada Produk Fashion Brand Jilbrave di Shopee sebagai Dampak dari Scarcity dan Hedonic Shopping Motivation Salwa Az Zahra; Wawan Hermawan; Dinna Charisma; R. Ela Sulastri
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2890

Abstract

This study aims to analyze the effect of Scarcity and Hedonic Shopping Motivation on Impulse Buying on Jilbrave fashion consumers. The data collection technique in this research is questionnaires and literature study. The population in this study were Jilbrave consumers in Shopee. The number of samples taken in this study were 180 samples. The sampling method used in this study is non-probability sampling using the purposive sampling technique. The data processed using the SEM-PLS method with SmartPLS 4.1.1.8 software. Testing the coefficient of determination produces findings where the variables scraity and hedonic shopping motivation are able to effect impulse buying on Jilbrave fashion consumers in the shopee by 74,1%. While the remaining 25,9% is effect by other variables. The result of this study indicate that Hedonic Shopping Motivation has a dominant effect on Impulse Buying, Scarcity has an effect on Impulse Buying.

Page 15 of 15 | Total Record : 149

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