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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 926 Documents
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.
Employer Branding Corporate Reputation and Job Application Intentions: Moderating Effects Of Social Media And Value Congruence Engga Jalaludin; Eeng Ahman; Amir Machmud; Yana Setiawan
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.v5i6.2748

Abstract

This study aims to examine and analyse the direct effect of employer branding on corporate reputation and job application intentions, as well as the effect of corporate reputation on job application intentions. Furthermore, this study also examines and analyses the mediating effect of corporate reputation on the relationship between employer branding and job application intentions, and the moderating effects of social media and value congruence on the relationship between employer branding and job application intentions. This study employs a quantitative approach, utilising an online questionnaire for data collection. A total of 220 respondents were recruited from final-year students enrolled in business faculties at various universities in Jakarta, Banten and West Java. Purposive sampling was used for sample selection, and data analysis in this study was conducted using SEM-PLS. The results of the testing and data analysis indicate that employer branding has a positive and significant impact on corporate reputation and job application intentions. Similarly, corporate reputation was found to have a positive and significant impact on job application intentions. Furthermore, employer branding has a positive and significant impact on job application intentions via corporate reputation; finally, social media does not moderate the influence of employer branding on job application intentions, but value congruence was found to moderate the influence of employer branding on job application intentions.
Analysis of the Role of Sustainability Accounting on the Financial Performance of Port Services Companies Shobiq Zainudin; Driana Leniwati; Nazaruddin Malik
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.v5i6.2751

Abstract

This study aims to analyze the role of sustainability accounting on the financial performance of a port services company through the implementation of Environmental, Social, and Governance (ESG). The study used a qualitative method with an explanatory case study approach at a port services company in the Tanjung Perak area, Surabaya. Data were obtained through in-depth interviews, observations, and analysis of company documents related to sustainability practices and financial performance during the 2021–2025 period. The results show that the company has implemented sustainability accounting comprehensively with an ESG score of 95.7%. From an environmental perspective, the port facility electrification program has successfully increased fuel efficiency and reduced carbon emissions. From a social perspective, human resource development and corporate social responsibility programs have contributed to increased stakeholder trust. Meanwhile, from a governance perspective, the application of good corporate governance principles, supported by ISO 37001 and ISO 22301 certifications, has strengthened the company's credibility. ESG implementation has been shown to drive operational efficiency, increase port service volume, and strengthen the company's reputation, which has an impact on improving financial performance. These findings indicate that sustainability accounting not only functions as a reporting instrument, but also as a business strategy that is able to create sustainable economic, social, and environmental value and support the company's long-term competitiveness.
The Influence of Consumer Perception and Consumer Experience on Purchasing Decisions Through Purchase Intention as a Mediating Variable on Pond's Skincare Products in Palangka Raya City Mahrai Mahrai; Lelo Sintani; Vivy Kristinae; Meitiana Meitiana
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.v5i6.2756

Abstract

This study aims to analyze the influence of consumer perception and consumer experience on purchasing decisions for Pond’s skincare products through purchase intention as a mediating variable among consumers in Palangk a Raya City. This research employed a quantitative approach, with data collected through an online questionnaire distributed via Google Forms to 100 users of Pond’s skincare products in Palangka Raya City. The sample was determined using purposive sampling based on specific criteria and obtained through a snowball sampling approach. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results indicate that consumer perception and consumer experience have a positive and significant effect on purchase intention. In addition, consumer experience and purchase intention have a positive and significant effect on purchasing decisions. However, consumer perception does not have a significant direct effect on purchasing decisions. The findings also reveal that purchase intention mediates the influence of consumer perception and consumer experience on purchasing decisions. These findings suggest that purchasing decisions for Pond’s skincare products can be enhanced through strengthening positive consumer perceptions, improving consumer experience, and developing marketing strategies that effectively increase consumers’ purchase intention.

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