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INDONESIA
JURNAL ECONOMINA
Published by Sekolah Tinggi Ilmu Ekonomi 45 Mataram
ISSN : 29631181     EISSN : 29631181     DOI : https://doi.org/10.55681/economina
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL ECONOMINA (JE) is a peer-reviewed journal which publishes original research papers. ECONOMINA has been published since 2022. It is currently published every month a year with e-ISSN: 2963-1181. The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by Crossref, GARUDA, Neliti.Com, Dimensions and Google Scholar. Areas of research include, but are not limited to Global Business, Transition Issues, Economic Growth and Development, Economics of Organizations and Industries, Finance and Investment, Strategic Management, Human Resources, Marketing, Innovations, Public Administration and Accountancy.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 373 Documents
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Systematic Literature Review: Workload, Work Environment, On Employee Loyalty Through Job Satisfaction Atras Fahran; Eko Budi Soetjipto; Madziatul Churiyah
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2521

Abstract

This study aims to analyze the influence of workload and work environment on employee loyalty, with job satisfaction as a mediating variable. Maintaining employee loyalty is a crucial challenge influenced by both internal and external factors. The research method used was a qualitative Systematic Literature Review (SLR) approach. The results showed that workload had a negative and significant effect on employee job satisfaction and loyalty. Conversely, the work environment was shown to have a positive and significant effect on job satisfaction and loyalty. Furthermore, the mediation analysis showed that job satisfaction significantly mediated the effects of workload and work environment on loyalty. These findings suggest that to increase employee loyalty, it is necessary to manage the distribution of workload proportionally and create a conducive work environment, thereby increasing employee job satisfaction.
The Development of Financial Reporting Fraud Theory: A Systematic Literature Review Riska Agustin Tama; Taufiq Arifin
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2523

Abstract

This study aims to examine financial statement fraud using the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon theories in Indonesia through the Systematic Literature Review (SLR) method. This study used 23 Scopus- indexed journal articles published between 2016 and 2026. The results show that the Financial Crime journal is the most dominant journal in research, and the fraud triangle theory is the most widely used theory. The variables that most frequently influence financial statement fraud in the pressure element include financial stability, external pressure, and financial targets. In the opportunity element, there is the nature of the industry and ineffective monitoring. In the rationalization element, there is a change of auditor. In the arrogance element, there is a frequent number of CEO's pictures, and in the collusion element, there is political connections. This study highlights the importance of a deeper understanding of the dynamics of internal and external factors in fraudulent acts. This research is expected to form the basis for developing more effective internal control theories and practices to prevent financial statement fraud in the future.  
An Analysis of the Implementation of an Accounting Information System for Inpatient Services in Enhancing the Effectiveness of Hospital Revenue Internal Control: A Case Study of Setiabudi Hospital Dahyuni Lbs; Waizul Qarni; Yenni Samri Juliati Nasution
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2527

Abstract

This study aims to analyze the implementation of an Accounting Information System (AIS) in inpatient service operations to enhance the effectiveness of internal revenue control at Setiabudi Hospital Medan. This research employed a qualitative approach, with data collected through interviews, observations, and documentation. The findings indicate that the implementation of an integrated AIS through the Electronic Medical Record (EMR) system has improved operational efficiency, accuracy and reliability of transaction recording, and accelerated administrative and financial reporting processes. Furthermore, the system supports the effectiveness of internal control through segregation of duties, transaction authorization, and continuous monitoring. The study concludes that the implementation of the accounting information system at Setiabudi Hospital Medan has been effectively carried out and plays a significant role in enhancing the hospital's internal revenue control
Tax Avoidance Analysis: The Role of Biological Asset Intensity, Leverage, and Profitability in Agricultural Companies Puji Rahayu
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2536

Abstract

Global economic pressures and the complexity of tax regulations are driving agricultural companies to manage their tax obligations more efficiently, including through tax avoidance practices. This study aims to analyze the influence of biological asset intensity, leverage, and profitability on tax avoidance in agricultural companies. The study used a quantitative approach with panel data regression analysis using the E-Views 12 application. The results show that biological asset intensity and leverage have no significant effect on tax avoidance, while profitability has a negative effect on tax avoidance. Simultaneously, all three independent variables influence tax avoidance. These findings can provide input for companies and tax authorities in improving tax compliance in the agricultural sector
Exploring Integrated Reporting and Firm Value: Evidence from Global Research Trends Himmatul Ulya Dynopha; Taufiq Arifin
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2545

Abstract

This study aims to analyze the development of research on integrated reporting (IR) and firm value through a Systematic Literature Review (SLR) approach and bibliometric analysis of Scopus-indexed articles published between 2015 and 2025. A total of 81 articles were analyzed using VOSviewer software to identify publication trends, dominant theories, influential journals, the most productive countries, author collaboration networks, and keyword co-occurrence patterns. The findings indicate that research on integrated reporting and firm value has grown significantly, particularly after 2020, in line with increasing global attention to sustainability, ESG, transparency, and long-term value creation. Agency theory, signaling theory, stakeholder theory, and legitimacy theory emerged as the most dominant theoretical foundations employed in previous studies. The bibliometric analysis also revealed strong relationships among the keywords integrated reporting, firm value, sustainability, corporate governance, and value relevance, reflecting the multidisciplinary nature of this research topic. Empirically, most studies demonstrate that integrated reporting positively affects firm value through improved information disclosure quality, reduced information asymmetry, and enhanced investor confidence, although inconsistent findings remain across different regulatory environments and firm characteristics. This study contributes by providing a comprehensive overview of the intellectual structure and research development of integrated reporting and firm value, while also offering practical implications for companies, policymakers, and researchers in supporting sustainable corporate value creation.
Sharia Marketing Strategy And The Role Of Social Networking (Social Networking) On Wooden Pallet Smes In Purwokerto Asrof Dzahuri; Muhamad Annas
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2546

Abstract

sector in Indonesia is facing pressure double : acceleration demanding digital transformation adaptation strategy marketing, and weakening dimensions ethics business in the increasingly digital space competitive. Research This aim analyze in a way comprehensive implementation strategy marketing sharia, pattern utilization network social, as well as constraint strategic issues faced by pallet MSMEs wood in Purwokerto . Research use approach qualitative with design studies cases in three UD Sukses business units Independent, UD Berkah Mandiri, and UD Estu Independent selected through purposive sampling. Data collection was carried out through interview in-depth semi- structured, observation participatory, and documentation systematic social media content. Data analysis using approach thematic based category theoretical , reinforced with IFAS and EFAS matrices based on framework Rangkuti SWOT analysis as well as Barney's Resource-Based View (RBV) framework. Research results shows : (1) principles Shiddiq , Amanah , Tabligh , and Fathanah implemented in a way consistent as foundation all over activity marketing; (2) networking social utilized in a way differentiated as instrument promotion, communication relational, and expansion network business; and (3) limitations digital HR capabilities and competition No Healthy is obstacle challenging dominant consistency mark Sharia. The IFAS matrix ( score 2.65) and EFAS ( score 2.70) show position strategic business is in Quadrant I, where integrity ethics sharia proven as an intangible competitive asset that is valuable, rare, and difficult to obtain imitated competitors.
Marketing Development Strategy for Pasteurized Crab (Portunus pelagicus) Export Commodities at PT Jala Crabindo International Aisyah Safitri; Migie Handayani; Dian Ayunita Nugraheni Nurmala Dewi
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2552

Abstract

The export marketing of pasteurized blue swimming crab (Portunus pelagicus) is an important sector in Indonesia’s fisheries agribusiness; however, it faces challenges arising from global market competition and import tariff policies that affect product competitiveness. This study aims to analyze the internal and external factors influencing the export marketing of pasteurized blue swimming crab at PT Jala Crabindo International (JCI) and to formulate effective marketing strategies to enhance product competitiveness in international markets. The research was conducted at PT JCI, Semarang, using a quantitative approach with purposive sampling involving six key informants. Data were collected through interviews, observations, questionnaires, and literature reviews, and analyzed using SWOT analysis, the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, and the Analytical Hierarchy Process (AHP). The results indicate that PT JCI possesses strong internal advantages, including a strategic location near raw material sources, modern pasteurization technology, competent human resources, export quality certifications, and a stable supplier network. Nevertheless, the company faces several weaknesses, such as limited production capacity, suboptimal digital marketing, and low product innovation. The SWOT analysis places the company in Quadrant II (0.20; −0.30), indicating strong internal capabilities but significant external threats. Accordingly, the recommended marketing approach is the Strength–Threat (ST) strategy, which was prioritized through AHP into three main strategies: product quality differentiation, competitiveness enhancement through human resources and technology, and distribution management strengthening. The implementation of these strategies is expected to improve the competitiveness and sustainable export performance of pasteurized blue swimming crab products.
The Influence of Financial Literacy, Risk Management, Trading Psychology, And Use Analysis Technical to Trading Decisions for Beginner Traders Moch Ramadhani Firmansyah
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2556

Abstract

This study aims to analyze the influence of financial literacy, risk management, trading psychology, and the use of technical analysis on trading decisions among novice traders in Lamongan Regency. This research employs a quantitative approach using a structured questionnaire survey method. The research population consists of all active novice traders in stock, forex, and cryptocurrency markets in Lamongan Regency. Purposive sampling was employed to obtain 100 respondents. Data analysis was conducted using multiple linear regression with SPSS 26 software. The results indicate that financial literacy (β = 0.287; p < 0.05), risk management (β = 0.312; p < 0.05), trading psychology (β = 0.198; p < 0.05), and technical analysis usage (β = 0.241; p < 0.05) each have a partial positive and significant effect on trading decisions. Simultaneously, all four variables significantly influence trading decisions with F = 28.74 (p < 0.05) and a coefficient of determination (R²) of 0.542, indicating that 54.2% of the variation in trading decisions is explained by the four independent variables. The findings emphasize the importance of enhancing financial literacy, implementing disciplined risk management strategies, managing psychological aspects, and appropriately utilizing technical analysis to support better trading decision-making.
The Effect Of Profitability, Leverage, And Company Size On The Tax Management Of Bei Energy Sector Companies In 2022-2024 Elfriska Jesilia; Theresia Olivia; Yosua Samuel Ramli
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2566

Abstract

This study aims to examine the effect of profitability, leverage, and firm size on tax management in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022– 2024. Tax management is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and firm size is measured by the natural logarithm of total assets. This study was conducted due to inconsistencies in the results of previous studies regarding the factors affecting tax management. This research uses a quantitative method with secondary data obtained from the financial statements and annual reports of energy sector companies listed on the IDX for the 2022–2024 period. The sampling technique used was purposive sampling, resulting in 23 companies or 69 research data samples. The data were processed using SPSS version 31 through descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results show that profitability and leverage have an effect on tax management, while firm size has no effect on tax management. Future researchers are suggested to add other variables and expand the sector and research period.
Multi-Objective Stock Portfolio Optimization Using NSGA-II: A Comparative Analysis of Conventional and Shariah Stocks in the U.S. Market Novita Sari; Dwi Eko Waluyo; Usman; Amalia Nur Chasanah
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2573

Abstract

This study analyzes and compares the performance of Conventional, Shariah, Intersection, and Combination stock portfolios in the United States stock market using the Non- dominated Sorting Genetic Algorithm II (NSGA-II). The study employs a quantitative empirical approach using daily stock closing price data from January 2022 to December 2025 obtained from Yahoo Finance. Portfolio optimization was conducted in Python and evaluated using the Efficient Frontier, Sharpe Ratio, Sortino Ratio, and Omega Ratio. The results show that the Combination portfolio achieved the best overall performance, followed by the Intersection portfolio. These findings indicate that broader diversification improves portfolio efficiency and supports Modern Portfolio Theory.

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