cover
Contact Name
Edith Prasetiadi
Contact Email
jurnal.economina@gmail.com
Phone
+6287739663809
Journal Mail Official
jurnal.economina@gmail.com
Editorial Address
LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram Jl. Tawak-Tawak Karang Sukun, Mataram e-mail: jurnal.economina@gmail.com or economina@45mataram.ac.id
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
JURNAL ECONOMINA
ISSN : 29631181     EISSN : 29631181     DOI : https://doi.org/10.55681/economina
Core Subject : Economy,
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.
Articles 373 Documents
Scoping Review of Technostress Drivers and Mitigation Strategies in Hybrid Work Environments I Dewa Gede Sayang Adi Yadnya; Yeni Fajrin; Robby Fauji; Askolani Askolani; Eeng Ahman
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.v5i6.2683

Abstract

Objective: This study aims to systematically analyze the antecedents, impacts, and mitigation strategies of technostress specifically within the context of hybrid work environments. It seeks to address the emerging "digitalization paradox," in which the flexibility of remote work arrangements paradoxically compromises employee psychological well- being and long-term sustainability. Research Design & Methods: A scoping review was conducted in accordance with PRISMA-ScR guidelines to map the evolving landscape of digital stress. The dataset was retrieved from the Scopus database, focusing on peer-reviewed empirical articles published between 2020 and 2025. A final corpus of 50 high- quality studies was analyzed using a dual approach of bibliometric mapping to identify temporal trends and thematic synthesis to consolidate k ey narratives. Findings: The analysis reveals a critical shift in stressors from technical accessibility to "techno-invasion" and the "always-on" culture. Specific phenomena, such as videoconferencing fatigue and cognitive fragmentation, emerged as distinct drivers of exhaustion. The findings highlight a "sustainability gap" in which organizational productivity in hybrid models is often maintained by depleting employees' cognitive resources, leading to accelerated burnout despite reported flexibility. Implications & Recommendations: The study implies that individual coping mechanisms are insufficient to combat systemic technostress. Practical recommendations for management include moving beyond soft wellness programs to implement structural "guardrails," such as formal "Right to Disconnect" policies. Furthermore, leadership training must pivot towards "digital empathy" and asynchronous communication protocols to effectively buffer the physiological strain of virtual work. Contribution & Value Added: This research extends the Job Demands-Resources (JD-R) model by conceptualizing digital tools as "conditional resources" that become demands when boundary management is absent. It contributes a novel conceptual framework that links specific digital antecedents to divergent organizational outcomes, offering a blueprint for designing healthier socio-technical.
Analysis of Employee Performance Quality Improvement at PT. Pos Indonesia (Persero) Gunungsitoli Branch Krisfan Hermansyah Mendrofa; Meiman Hidayat Waruwu
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.v5i6.2696

Abstract

This research aims to analyze the improvement of employee performance quality at the Office of PT. Pos Indonesia (Persero) Gunungsitoli Branch. The problems underlying this research are the persistence of employee indiscipline in complying with working hours, delays in data entry for goods, and performance inconsistencies that negatively affect service quality to customers. This research uses a qualitative descriptive method with data collection techniques through observation, in-depth interviews, and documentation. Informants consist of one key informant, namely the Executive Manager, and two supporting informants, namely the Process Supervisor and the UPL Services and Audit Supervisor. The research findings show that the employee performance quality improvement program has been implemented through performance target-setting, routine briefings and evaluations, supervisory oversight, internal audits, and the enforcement of Standard Operating Procedures (SOP). Employee performance quality is generally at a fairly good level, though not yet fully consistent, particularly during periods of increased workload volume. The implementation of these programs has had a positive impact on operational stability, inter-unit coordination, and the formation of a more disciplined and accountable work culture. The sustainability of performance improvement requires the strengthening of a measurable indicator-based evaluation system and continuous employee competency development
How Coretax System User Experience and Digital Tax Literacy Affect Voluntary Tax Compliance Among Generation Z Taxpayers I Gusti Putu Eka Rustiana Dewi; I Kadek Bagiana
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.v5i6.2698

Abstract

Indonesia's persistently low tax-to-GDP ratio and the turbulent rollout of the Coretax system in 2025 have raised urgent questions about what drives voluntary tax compliance among Generation Z taxpayers, the country's largest generational cohort. This study investigates the effect of Coretax system user experience and digital tax literacy on voluntary tax compliance among Generation Z taxpayers in Indonesia. A quantitative causality design was employed, with primary data collected through a structured five-point Likert scale questionnaire distributed to Generation Z taxpayers located in Denpasar, Bali, holding an active NPWP and having used Coretax at least once. Data were analysed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results confirm that both Coretax system user experience and digital tax literacy have a positive and significant effect on voluntary tax compliance. These findings suggest that improving system usability and strengthening digital tax literacy are equally critical strategies for enhancing voluntary compliance among Indonesia's youngest taxpayer generation.
Determinants of Household Food Security of the Elderly in the Special Region of Yogyakarta Fera Febriana Sritutur; Bia Satwika Ningrum
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.v5i6.2699

Abstract

The Special Region of Yogyakarta is one of the provinces in Indonesia with a relatively large elderly population. As the number of older adults continues to increase, food security among elderly households has become an important issue that warrants further investigation. This study aims to analyze the determinants of food security among elderly-headed households in the Special Region of Yogyakarta, focusing on demographic, socioeconomic, household, social protection, and regional characteristics. The study utilizes data from the March 2021 National Socioeconomic Survey (SUSENAS). Descriptive statistical analysis and binary logistic regression were employed to examine the determinants of food security. The results indicate that socioeconomic characteristics, particularly poverty, are the most important factors associated with food security among elderly-headed households. Elderly households classified as poor are more likely to experience food insecurity than non-poor elderly households. In addition, the social assistance variable shows a significant negative relationship with food security, indicating that recipients of social assistance are more likely to belong to food-insecure elderly households. This finding also suggests that social assistance programs have relatively succeeded in reaching vulnerable elderly households. Furthermore, age, education, household size, and area of residence are statistically significant determinants of food security among elderly- headed households. The findings imply that improving food security among elderly households requires efforts to reduce poverty, enhance food literacy and nutritional awareness, and strengthen more effective social protection programs targeted at vulnerable elderly population.
An Analysis of the Accuracy of Manufacturing Overhead Cost Allocation in Establishing Competitive Selling Prices: A Case Study of UD. Cipta Mandiri Nur Fauziah Purba; Aqwa Naser Daulay; Hendra Hermain
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.v5i6.2706

Abstract

This study aims to analyze the accuracy of factory overhead cost allocation in determining competitive selling prices at UD. Cipta Mandiri. The research employed a qualitative approach using a case study method, with data collected through interviews, observations, and documentation. The analysis was conducted by calculating the cost of production using the full costing method and determining the selling price through the cost-plus pricing approach. The results indicate that factory overhead costs have not been allocated accurately, resulting in selling prices that are not competitive. Based on the full costing method, a price difference ranging from 22% to 27.8% was identified compared to the traditional costing method, indicating a tendency toward overcosting. The application of the full costing method provides a more accurate calculation of production costs and enables the company to establish more rational and competitive selling prices. Therefore, the accuracy of factory overhead cost allocation plays an important role in enhancing business competitiveness
The Effect of Green Friendliness on Green Trust: The Roles of Green Satisfaction and Green Perceived Quality among Wardah Skincare Consumers Putri Yusniya Wulan Agustin; Budi Sutiono Pratama Nugraha
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.v5i6.2718

Abstract

This study examines the effect of Green Friendliness on Green Trust and assesses the roles of Green Satisfaction and Green Perceived Quality among Wardah skincare consumers. The study applied a quantitative explanatory survey with a cross-sectional design. Data were collected through an online questionnaire. Convenience-based recruitment was followed by purposive screening, yielding 157 valid respondents. The proposed relationships were analysed using partial least squares structural equation modelling (PLS-SEM) with SmartPLS. The findings show that Green Friendliness has positive and significant effects on Green Satisfaction and Green Perceived Quality. However, its direct effect on Green Trust is not statistically significant. Green Satisfaction and Green Perceived Quality each have positive and significant effects on Green Trust. The model explains 76.4% of the variance in Green Trust (R² = 0.764). These findings indicate that consumers’ Green Trust is more closely associated with their evaluations of green product quality and their green satisfaction than with Green Friendliness alone.
The Mechanism Of Safety Leadership And Psychosocial Safety Climate On Safety Citizenship Behavior (A Study On The Logistics Industry In Indonesia) Faidal Faidal; Ria Sakinah
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.v5i6.2738

Abstract

This study aims to analyze the influence of safety leadership and psychosocial safety climate on safety citizenship behavior, using safety climate as a mediator. Using a quantitative explanatory approach, data were collected from 142 employees of PT SILOG Group through proportionate stratified random sampling. Data analysis used PLS-SEM with SmartPLS 3.0. The results showed that safety leadership and psychosocial safety climate had a significant positive effect on the formation of safety citizenship behavior. However, safety leadership, psychosocial safety climate, and safety citizenship behavior did not significantly influence safety citizenship behavior. This indicates that in the logistics sector, safety tends to be defined as formal compliance rather than voluntary participation.
The Consumer Preferences for Apple and Samsung Flagship Smartphones in Surabaya Using Choice-Based Conjoint Analysis Nisa Desiana; Reny Nadlifatin
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.v5i6.2739

Abstract

This study examines consumer preferences for Apple and Samsung flagship smartphones in Surabaya by applying choice-based conjoint analysis in a realistic multi-attribute choice setting. The research focuses on six attributes that are highly relevant in the premium smartphone market based on expert judgement justification. The study identifies the most preferred product configuration based on estimated utility value, the relative importance of each attribute, and market preference simulation using Lighthouse Studio by Sawtooth Software. The findings indicate that respondents tend to prefer an Apple brand smartphone offered at a lower price range, with larger internal memory, a higher-resolution main camera, a larger battery, and cashback promotion. The results also show that brand and price are the dominant determinants of preference. In addition, the market simulation suggests that a more balanced product concept can outperform the newer or premium alternatives when consumers evaluate trade-offs simultaneously.
The Effect of Audit Quality on Financial Statement Fraud Moderated by Audit Partner Gender Vicktor Alexander Saroinsong; Hendro Lukman
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.v5i6.2745

Abstract

This study examines the effect of audit quality on financial statement fraud and the moderating role of audit partner gender. Audit quality is proxied by audit tenure, public accounting firm classification, and audit fees, while financial statement fraud is measured using the Fraud Score. This study applies a quantitative approach using secondary data from audited financial statements and annual reports of non-financial companies listed on the Indonesia Stock Exchange during 2021-2025. Based on purposive sampling criteria, 452 companies were selected, resulting in 2,260 firm-year observations. The data were analyzed using panel data regression and Moderated Regression Analysis. The results show that audit tenure has a significant negative effect on financial statement fraud, indicating that longer audit engagement may improve auditors’ understanding of client characteristics and reduce fraud indications. In contrast, public accounting firm classification and audit fees do not significantly affect financial statement fraud. The findings also show that audit partner gender does not moderate the effect of audit tenure, public accounting firm classification, or audit fees on financial statement fraud. In addition, firm size has a significant positive effect, whereas return on assets has no significant effect. These results suggest that audit quality is not determined solely by audit firm reputation or audit fees, but also by auditors’ understanding of clients and the effective implementation of audit procedures.
The Effect of Carbon Emission Disclosure and Green Innovation To Firm Value: Role of Institutional Ownership Jimmy; Herlin Tundjung Setijaningsih
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.v5i6.2746

Abstract

This study examines the empirical effect of carbon emission disclosure and green innovation on firm value, while examining the moderating role of institutional ownership. Utilizing a quantitative approach, secondary data were obtained from annual and sustainability reports of 172 heavy pollution industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2021–2024, yielding a balance panel of 688 observations analyzed using the random effects model. The empirical results reveal that carbon emission disclosure has significant positive effect on firm value which shows that transparency of carbon emission serves as a credible signal to secure market legitimacy and mitigate information asymmetry. Conversely, green innovation insignificantly affects firm value which shows that developing capital market including Indonesia view eco-friendly research and technology investment as short-term operational cash drains rather than long-term valuable assets. Furthermore, institutional ownership significantly weakens the carbon emission disclosure's positive impact to firm value due to transient investors’ anxieties regarding carbon taxes and regulatory compliance costs, while failing to moderate green innovation's positive effect to firm value due to a passive monitoring posture regarding eco-friendly investments. This research contributes to the literature on sustainability accounting by integrating signal and stakeholder theories within emerging markets. Practically, it provides management with strategic insights to balance environmental compliance and cost efficiency, while advising institutional investors to adopt long-term Environmental, Social and Governance (ESG) integration.

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