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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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Digital Audit Practices and Procedural Compliance as Determinants of Audit Quality in the Public Sector Muhammad Rusdi Salim; Evada Dewata; Devi Febrianti
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.v5i6.3007

Abstract

This research investigates how remote audit, e-audit, and standard operating procedures (SOPs) affect audit quality at BPK RI Representative Office of South Sumatra Province. Employing a quantitative methodology, primary data were gathered from 32 auditors through a saturated sampling approach. Data collection achieved a response rate of 80%, utilizing structured questionnaires with a five-point Likert measurement scale. The collected data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that remote audit does not have a significant effect on audit quality. In contrast, e-audit and standard operating procedures have positive and significant effects on audit quality. Furthermore, the simultaneous implementation of remote audit, e-audit, and SOPs significantly influences audit quality, explaining 41.9% of its variation. Among the independent variables, e-audit emerged as the most dominant factor affecting audit quality. These results suggest that the effective utilization of digital audit systems and consistent adherence to established procedures can improve audit accuracy, efficiency, and reliability. Therefore, strengthening e-audit implementation and ensuring compliance with standard operating procedures are essential strategies for enhancing audit quality in the public sector.
ESG and Financial Performance in the Healthcare Industry: A Theory-Based Systematic Literature Review Rahmayanti Cahyaningtyas; Agus Widarsono; Aristanti Widyaningsih; Rozmita Dewi Yuniarti Rozali
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.v5i6.3030

Abstract

This study aims to examine the theoretical mechanisms underlying the relationship between Environmental, Social, and Governance (ESG) and financial performance in the healthcare industry and to identify the dominant financial proxies and sustainability pillars discussed in the literature. The study employs a Systematic Literature Review (SLR) method following the PRISMA guidelines and combines content analysis with thematic analysis. The literature search was conducted in the Scopus database using keywords related to ESG, financial performance, and the healthcare sector. From an initial dataset of 60,929 records, 17 articles met the inclusion criteria for further analysis. The findings reveal that the ESG-financial performance relationship in the healthcare industry can be explained through five major thematic clusters: capital cost efficiency through transparency signaling, institutional compliance and social legitimacy, value dynamics in stakeholder management, ESG transformation into intangible assets, and cost trade-offs with supply chain coordination. The review also indicates that the financial impact of ESG is heterogeneous and influenced by industry context, market competition, and the characteristics of each ESG pillar. ESG practices may enhance investor confidence, legitimacy, and competitive advantage, but they may also impose initial costs that reduce short-term profitability.
Towards Golden Indonesia 2045: A Sharia Circular Economy Model Integrating Halal Value Chain, Zero-Waste Practices, and Maqashid Sharia Sunaini Rofi'ah; Egi Pranajaya; Latifah Dian Iriani
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.v5i6.3036

Abstract

The vision of Golden Indonesia 2045 emphasizes sustainable and inclusive development as a key strategy for strengthening the national economy. However, the dominant linear economic model, characterized by the take-make-dispose pattern, has generated significant challenges, including increasing waste generation, environmental degradation, and inefficient resource utilization, particularly within the halal industry and local MSMEs. This study proposes a Sharia Circular Economy model that integrates halal value chain principles with a zero- waste approach grounded in the objectives of Islamic law (maqashid sharia). Employing a qualitative conceptual approach, the study conducts a comprehensive literature review and comparative analysis of existing research on the circular economy, Islamic economics, and sustainable halal industries. The proposed model highlights the roles of hifz al- bi’ah (environmental preservation), hifz al-mal (wealth preservation), and hifz al-nafs (protection of life) as normative foundations for sustainable production, distribution, and consumption practices. The findings suggest that integrating sharia principles with circular economy practices can provide a strategic framework for enhancing the resilience of local industries, reducing environmental impacts, and improving social welfare. Therefore, the Sharia Circular Economy model offers a transformative pathway for supporting Indonesia’s transition toward the vision of Golden Indonesia 2045
Competitiveness, Policy Impact, and Sensitivity of Rice Farming in Indihiang District, Tasikmalaya City Tazkia Nurul Aulia; Setiawan Sariyoga; Siti Widiati; Tatang Sutisna
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.v5i6.3047

Abstract

Rice is the most strategic food crop and the main livelihood of most Indonesian farmers, yet domestic production faces volatile output, recurring imports, and farm-gate prices that frequently fall below the government floor price; in urban- fringe areas such as Indihiang District, rice farming is further pressured by land conversion and a dominant share-tenancy system. This study aims to analyze the competitiveness, the impact of government policy, and the sensitivity of rice farming in Indihiang District, Tasikmalaya City. Data were collected from 55 farmers selected through simple random sampling and analyzed using the Policy Analysis Matrix; social prices were estimated through the import-parity method, with the world milled-rice price converted to a paddy equivalent using the milling yield. Rice farming was competitive at market prices but was not comparatively efficient, as its social profit was negative, mainly because of the dominant share-tenancy land cost and the 2026 surge in world fertilizer prices; government policy was protective through both input subsidies and output protection from imports, while the sensitivity analysis showed that competitiveness was fragile to production losses yet resilient to input-cost increases. Rice farming in the study area is financially competitive but economically inefficient without policy support; therefore, improving productivity and managing production risk are essential to strengthen its comparative advantage and reduce dependence on protection.
Civil Servants' Response In Distributing Professional Zakat Through Baznas Rimpi azhari; Rizal Fahlefi
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.v5i6.3059

Abstract

his study aims to analyze the responses of Civil Servants (PNS/ASN) toward the distribution of professional zakat through the National Zakat Agency (BAZNAS), identify the factors influencing their participation, and explore strategies for optimizing zakat collection within government institutions. The study is motivated by the increasing implementation of professional zakat deductions through payroll systems, which have generated diverse responses among civil servants. While the policy has improved the effectiveness of zakat management, challenges remain, including limited zakat literacy, varying levels of trust in zakat management institutions, and different perceptions regarding the proper distribution of professional zakat. This research employs a qualitative descriptive approach using library research methods. Data were collected from books, scientific journals, government regulations, and official documents related to professional zakat and BAZNAS management. The data were analyzed through descriptive-analytical techniques involving data reduction, classification, presentation, and conclusion drawing. The findings reveal that civil servants generally show positive responses toward the payment of professional zakat through BAZNAS. Participation is influenced by several factors, including religiosity, transparency and accountability of BAZNAS, zakat literacy and socialization programs, government regulatory support, and the convenience of payroll-based payment systems. Transparency in zakat fund management plays a crucial role in building trust among civil servants. Furthermore, continuous socialization efforts enhance awareness and understanding of professional zakat as an Islamic socio-economic instrument. The study also identifies several challenges, such as limited understanding of professional zakat, preferences for direct distribution to beneficiaries, and trust issues in certain regions. Strengthening regulations, improving institutional governance, expanding productive zakat programs, and utilizing digital technology are essential to optimize zakat collection and support poverty alleviation in Indonesia.
Analysis of the Effectiveness of Village Fund Allocation to Improve Community Welfare in Mawu Village, Ambalawi District, Bima Regency M. Albima’rif; Rafiuddin Rafiuddin; Muh. Yunan Putra
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.v5i6.3081

Abstract

This study aims to examine the effectiveness of Village Fund allocation in promoting community welfare improvement in Mawu Village, Ambalawi District, Bima Regency. This research employed a qualitative approach with a case study design. The research data were obtained through participatory observation, in-depth interviews with purposively selected informants, and documentation studies. The informants in this study included the Village Head, Village Secretary, Village Treasurer, members of the Village Consultative Body (BPD), community leaders, and residents who benefited from Village Fund programs. Meanwhile, the documents reviewed included the Village Revenue and Expenditure Budget (APBDes), the Village Medium-Term Development Plan (RPJMDes), the Village Government Work Plan (RKPDes), and reports on the realization of Village Fund utilization. The results of the study show that Village Fund allocation in Mawu Village was implemented through three main stages: planning, implementation, and accountability. The realization of the Village Fund in 2024 and 2025 reached 100%, indicating that budget absorption was effective. The impact of Village Fund allocation on community welfare can be seen in the improvement of basic infrastructure, such as village roads, drainage systems, clean water facilities, and public street lighting, as well as in the strengthening of community participation and social cooperation. However, economic empowerment programs still need to be strengthened so that the use of Village Funds does not only focus on physical development but also supports sustainable income growth and community economic independence.
The Influence of Work Life Balance, Digital Leadership, Employee Well-Being, and Work Flexibility on the Work Performance of Generation Z Employees with Job Satisfaction as a Mediating Variable in the Free Nutritious Food Program Elmiano Artanto Epot Erong; M. Ilham Syahrul Qur’ani; Siti Mujanah; I Made Suparta
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.v5i6.3086

Abstract

This study aims to analyze the influence of work-life balance, digital leadership, employee well-being, and work flexibility on employee performance with job satisfaction as a mediating variable in the Free Nutritious Meal Program (MBG) at the Nutrition Fulfillment Service Unit (SPPG) of Manggarai Regency.The research uses a quantitative approach with a survey method. Data was collected through the distribution of questionnaires to 120 Generation Z employees who were selected using purposive sampling techniques according to the research criteria. Data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) through the SmartPLS application to test the validity, reliability, and direct and indirect relationships between variables. The results of the study show that work-life balance, digital leadership, employee well-being, and work flexibility have a positive and significant effect on job satisfaction and employee performance. In addition, job satisfaction has also been proven to have a positive influence on improving employee performance. In the mediation effect test, job satisfaction was only able to mediate the relationship between employee well-being and employee performance, while the relationship between work-life balance, digital leadership, and work flexibility on employee performance was not significantly mediated by job satisfaction. The findings of this study indicate that improving employee welfare, implementing adaptive leadership to digital developments, providing work flexibility, and creating a balance between personal and work life are important factors in increasing job satisfaction and performance of Generation Z employees in the Free Nutritious Meal Program. The results of the research are expected to be a reference for SPPG managers in designing more effective human resource management policies and oriented towards increasing organizational productivity.
Psychological Underpinnings of Digital Investing: The Interplay Between Behavioral Biases and Financial Self-Efficacy Agustina; Fandi Halim
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2043

Abstract

This study aims to analyze the influence of behavioral bias and financial self-efficacy on individual investment decisions, particularly among the younger generation engaged in digital investment. This study used a quantitative explanatory approach involving 400 respondents who are active investors on digital platforms. Data were collected through questionnaires and data analysis techniques using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that behavioral biases, namely cognitive bias and emotional bias, and financial self-efficacy have a positive and significant influence on investment decisions. These results explain that investor behavior in the digital capital market is not entirely based on rational considerations, but is heavily influenced by internal factors such as emotional drives and self-confidence in personal financial capabilities. This research is expected to be useful in the development of educational features and investor protection policies to minimize impulsive actions in young investors.
Accountability in Green Waqf Management in Support of the Sustainable Development Goals (SDGs): A Study of Miftahul Ulum Islamic Boarding School Syafiq Febriyanto; Robiatul Auliyah; Maulida Fitria; Merie Satya Angraini
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2169

Abstract

This study aims to analyze the accountability of green waqf management at Miftahul Ulum Islamic Boarding School from the perspective of the Sustainable Development Goals (SDGs). The study is motivated by the importance of strengthening accountability to achieve transparent, professional, and sustainable waqf governance. This research employed a qualitative method with a case study approach through in-depth interviews, observations, and documentation involving waqf administrators at the Islamic boarding school. The findings reveal that the implementation of green waqf at Miftahul Ulum Islamic Boarding School contributes significantly to the achievement of the SDGs, particularly No Poverty (SDGs 1), Zero Hunger (SDGs 2), Quality Education (SDGs 4), and Clean Water and Sanitation (SDGs 6). However, the accountability system remains traditional and centered on the Kiai as the highest authority, with accountability mechanisms that are largely internal and trust-based. Limited formal documentation, written reporting, and asset legalization remain major challenges in establishing professional and modern waqf governance. This study recommends strengthening the capacity of nadzir, implementing digital reporting systems, and enhancing collaboration with relevant institutions to integrate sharia accountability principles and environmental sustainability in the management of green waqf in Islamic boarding schools.
Identifying Research Frontiers In Dynamic Pricing Capability And Revenue Optimization Using Bibliometric Science Mapping Techniques La Ode Sugianto; Dwi Warni Wahyuningsih; Siti Chamidah; Wa Ode Sitti Nurrhamah; La Harjono
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2608

Abstract

This study aims to identify the knowledge structure, patterns of scientific collaboration, the evolution of research themes, and research frontiers in the study of Dynamic Pricing Capability (DPC) and Revenue Optimization (RO) during the period 2020-2025. The study uses a quantitative-descriptive bibliometric approach with data sources derived from the Dimensions database using the keywords "Dynamic Pricing Capability and Revenue Optimization". The analysis was conducted using VOSviewer software through seven main visualizations: annual publication trends, network visualization, overlay visualization, density visualization, author collaboration, institutional collaboration, and country collaboration. The results show that publications in this field experienced very significant growth, especially in the period 2024-2025, indicating increasing academic attention to dynamic pricing strategies in the era of digital transformation. The themes of price and profitability optimization, supply and demand chain management, organizational capabilities and innovation, and data-driven digital transformation dominate the research knowledge structure. Collaboration analysis shows the dominance of contributions from China, the United States, and a number of leading research institutions that form a global scientific network. Meanwhile, the analysis of the theme's evolution reveals a shift in research focus from an operational approach to the integration of artificial intelligence, machine learning, the digital economy, and organizational innovation. These findings indicate that DPC has evolved into a strategic capability that supports competitive advantage and optimizes organizational revenue. This research contributes to mapping the development of knowledge and identifying future research directions in the areas of Dynamic Pricing Capability and Revenue Optimization.

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