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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 926 Documents
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The Effect of Profitability, Leverage, and Inventory Intensity on Tax Management in the Consumer Non-Cyclicals Sector Listed on the IDX for the 2021-2024 Period Anita Febriyanti; Kezia Josephine
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.v5i6.2487

Abstract

This study aims to analyze the effect of profitability, leverage, and inventory intensity on tax management in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Tax management is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and inventory intensity is measured by the ratio of total inventory to total assets. This study employs a quantitative approach using secondary data from annual financial statements from the official IDX website. Samples were selected using purposive sampling, resulting in 67 companies with a total of 268 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) through EViews 14. The results indicate that profitability (ROA) has a negative and significant effect on tax management, meaning higher profitability leads to a lower ETR, indicating more active tax management. In contrast, leverage (DER) and inventory intensity do not have a significant effect on tax management.
The Influence of Profitability, Leverage, and Fixed Asset Intensity on Tax Planning Febra Vrestila Ardani; Kezia Josephine
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.v5i6.2488

Abstract

This study aims to analyze the effect of profitability, leverage, and fixed asset intensity on tax planning in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Tax planning is an effort undertaken by companies to legally minimize tax expenses in order to increase corporate profits. Factors such as profitability, leverage, and fixed asset intensity are presumed to influence corporate tax planning practices. The sampling method used in this study was purposive sampling, resulting in 83 companies with a total of 187 observation data. This research employed a quantitative research approach using secondary data obtained from companies’ financial statements. The data analysis technique applied was panel data regression analysis using EViews 13 software. The study was conducted to examine the effect of each independent variable on the dependent variable, namely tax planning. The results of this study indicate that profitability and leverage do not have a significant effect on tax planning. Meanwhile, fixed asset intensity has a positive effect on tax planning.
The Relevance of Muhammad Nejatullah Siddiqi's Thoughts on Islamic Business Ethics as a Critique of Modern Capitalism Endang Supriyati; Ali Murtadho; Fita Nurotul Faizah
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.v5i6.2503

Abstract

This study aims to examine muhammad nejatullah siddiqi’s thoughts on islamic business ethics and their relevance as a critique of modern capitalist practices. The methodological approach used is qualitative with library research, which focuses on conceptual analysis of siddiqi’s works, particularly some aspects of islamic economy. Research data were obtained from primary and secondary literature relevant to the study of islamic business ethics and the capitalist economic system. The results of the study indicate that, in siddiqi’s view, islamic business ethics places moral values ​​as the main foundation within the framework of economic rationality. Principles such as moral orientation, social responsibility, justice in the distribution of wealth, and risk-sharing mechanisms serve as an ethical framework that regulates economic relations in a fair and balanced manner. These principles also serve as a normative critique of modern capitalist practices that tend to emphasize profit maximization, the application of interest systems, and the separation between economic activity and social responsibility. This study shows that business ethics within siddiqi’s framework functions not only as an individual moral guideline, but also as a normative framework that can be used to assess and improve contemporary economic practices, in order to achieve a more just and sustainable economic system.
Implementation of Business Ethics in Snack Buying and Selling Practices at TB MART from a Sharia Economic Perspective M.Khoirul Mustofa
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.v5i6.2506

Abstract

This study aims to analyze in depth the implementation and exploration of Islamic business ethics in the practice of buying and selling in a modern retail organization at TB MART Darussalam, Indonesia, in order to mitigate the discrepancy between the theological norms of Islamic economics and the reality of contemporary market behavior. Using a qualitative approach with a case study type, data were collected through in-depth interviews, participant observation, documentation, and audio analysis of 6 informants including store managers, cashiers, sales assistants, and regular customers. The results of the study indicate that TB MART Darussalam has successfully internalized Islamic norms into its organizational social structure so that business ethics manifests as automatic behavior (habitualization). This actualization is evidenced through three main operational aspects: first, the implementation of quality transparency (tabyin) in the form of providing "Honest Discount Racks" for minor defective products or products nearing their expiration date to reduce information asymmetry (gharar); second, the guarantee of halal thayyiban products through strict screening of official halal certification (MUI/BPJPH) from suppliers; and third, structured quality control management through weekly stocktaking to remove damaged products from display shelves. The strong synergy between internal management monitoring based on the values ​​of amanah (trustworthiness) and siddiq (trustworthiness), and consumer self-monitoring has proven successful in eliminating doubts (syubhat), creating a sense of security, fostering trust, and building long-term customer loyalty amidst competition.
The Role of Management Accounting Information Systems in Strategic Decision Making at PT Gehael Food Indonesia, Bondowoso Regency Putri Yolanda Maharani; Siti Masrohatin
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.v5i6.2508

Abstract

he fast-paced and complex dynamics of the business world require business actors to be responsive to shifts in technological, economic, social, and market competitive landscapes. The existence and success of today's corporations no longer rely exclusively on production lines and marketing activities. Management is now required to possess the skills to formulate tactical policies oriented towards long-term sustainability. From this perspective, the existence of a Management Accounting Information System plays a crucial role as an instrument providing supporting data that facilitates structured and empirical policy formulation. This study was designed with the aim of identifying and in-depth describing the contribution of the Management Accounting Information System in facilitating the strategic decision-making process at PT Gehael Food Indonesia, Bondowoso Regency. The approach applied in this study is descriptive qualitative. The data collection process in the field was carried out through a combination of interview techniques, direct observation, and document recording. Next, data processing activities are carried out through the stages of data compilation, data condensation or reduction, data presentation, and the formulation of final conclusions. The findings in this research indicate that the Management Accounting Information System at PT Gehael Food Indonesia, Bondowoso Regency plays a very vital and meaningful function in overseeing every phase of the organization's strategic policy determination. This system serves as a primary data provider that meets the criteria of relevance, accuracy, and timeliness. This information is utilized by management, from the obstacle mapping stage, through the formulation of policy options, to calculating the post-implementation impact of decisions. Based on four essential characteristics: broad scope, timeliness, aggregation, and integration, the system has proven to be highly effective in strengthening management effectiveness when establishing the company's strategic policy direction.
Social Media as a Source of Product Information among Generation Z: An Analysis of Usage Patterns, Platform Preferences, and Trust Factors Muhammad Faishal Hidayat; Tika Kartika; Rifqi Abdul Barri; Muhamad Alvin Trisaputra; Masagus Rasyid Hafis
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.v5i6.2509

Abstract

Social media has evolved into a primary source of product information for Generation, but studies comprehensively examining the relationship between social media platform usage patterns and trust factors remain limited. This study aims to analyze the relationship between the most frequently used platforms, product reference platforms, and daily usage duration with Generation Z’s trust in product information, as well as its association with perceptions of content attractiveness and information quality. The research uses a descriptive quantitative approach with purposive sampling of 100 Generation Z respondents in Bogor City. Data were collected through a social media usage pattern questionnaire and Likert scale statements (1–5) measuring information quality, content attractiveness, and trust. The data were then analyzed using cross-tabulation with Chi-Square and Cramer's V tests. The results indicate that TikTok and Instagram dominate both daily usage and product reference platforms. Among the five cross-tabulations conducted, only the relationship between the most frequently used platform and content attractiveness was found to be significant (χ² = 21.409; p = 0.018; Cramer's V = 0.327), with TikTok and Instagram recording 74.5% and 74.4% of respondents, respectively, in the high-attractiveness category. The relationship between platform usage and trust as well as information quality was not found to be significant, suggesting that Generation Z’s trust is influenced more by intrinsic content factors than by platform choice. These findings provide strategic implications for businesses in designing effective digital marketing content targeting the Generation Z segment.
The Effect Of Motivation, Work Discipline, And Work Environment On The Performance Of Employees At Pt Telkom City Hall In Makassar City Thoriq Baharsyah; Fariz Fariz
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.v5i6.2517

Abstract

This study aims to determine the effect of work motivation, work discipline, and work environment on employee performance at PT Telkom Balaikota in Makassar City. This study uses a quantitative approach with a causal associative research type. The study population was 117 employees, with a sample of 91 respondents determined using the Slovin formula and simple random sampling techniques. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, t-test, and F-test. The results showed that work motivation had a positive and significant effect on employee performance with a t-value of 4.045 and a significance of 0.000. Work discipline had a positive and significant effect with a t-value of 5.190 and a significance of 0.000. The work environment also had a positive and significant effect with a t-value of 2.745 and a significance of 0.007. Simultaneously, work motivation, work discipline, and work environment had a positive and significant effect on employee performance with an F-value of 80.307 and a significance of 0.000. Thus, increasing work motivation, work discipline, and work environment can encourage increased employee performance.
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

Page 64 of 93 | Total Record : 926

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