cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 69   70   71   72   73 
The Effect of Green Accounting, Corporate Social Responsibility, and Environmental, Social, and Governance on Firm Value with Profitability as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange Tiara Febria; Heni Safitri; Dedi Hariyanto
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.v5i6.2944

Abstract

This study aims to analyze the effects of Green Accounting, Corporate Social Responsibility (CSR), and Environmental, Social, and Governance (ESG) on Firm Value, with Profitability as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange in 2024. This study employed a quantitative approach using purposive sampling. The research sample consisted of 66 energy sector companies, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Green Accounting has a positive and significant effect on Firm Value, whereas CSR and ESG do not have significant effects on Firm Value. Profitability has a positive and significant effect on Firm Value. Profitability strengthens the effect of Green Accounting on Firm Value, does not moderate the effect of CSR on Firm Value, and weakens the effect of ESG on Firm Value. Simultaneously, Green Accounting, CSR, ESG, Profitability, and the interaction variables have significant effects on Firm Value. The coefficient of determination of the moderation model is 41.1%, indicating that the variables in the model explain 41.1% of the variation in Firm Value, while the remaining variation is influenced by other factors outside this study.
Green Accounting From The Perspective Of Micro, Small, and Medium-Sized Enterprises (Msmes) Nur Jannah; Marwah Yusuf; Nuramal Nuramal
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.v5i6.2959

Abstract

This study aims to understand the perspectives of Micro, Small, and Medium Enterprises (MSMEs) on the implementation of green accounting in their business activities. This study employs a qualitative approach using an interpretive paradigm and phenomenological methods. This approach was chosen to deeply explore the experiences, views, and meanings constructed by MSME operators regarding green accounting practices in their business activities. Data were collected through in-depth interviews, observations, and documentation of MSME operators in Makassar City across various business sectors. The results indicate that most MSME operators have an initial awareness of the importance of environmental conservation but do not yet fully understand the formal concept of green accounting. The practices they employ are generally still simple, such as waste management and efficient use of raw materials, without integrated recording in financial statements. The main obstacles faced include limited knowledge, a lack of clear regulations, and limited resources. Nevertheless, MSME operators believe that the implementation of green accounting has the potential to provide economic benefits, enhance business reputation, and support business sustainability. This study concludes that a green accounting model that is simple, practical, and tailored to the characteristics of MSMEs is needed so that it can be effectively implemented.
Analysis Of The Role Of Sharia Financing In The Development Of Micro, Small, And Medium Enterprises (MSMEs) (Case Study In The Field Of Sera Suba, Bima City) M. Nazir; Umar Sagaf; Ibrahim Ibrahim
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.v5i6.2974

Abstract

This study aims to analyze the role of Islamic financing in the development of Micro, Small, and Medium Enterprises (MSMEs) and to identify the types of Islamic financing utilized by MSME actors in Serasuba Square, Bima City. The study employed a qualitative approach with a descriptive research design. Data were collected through observations, in -depth interviews, and documentation involving MSME actors and representatives of Islamic financial institutions providing financing services. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings reveal that Islamic financing plays a significant role in supporting MSME development by providing access to capital based on Sharia principles. Islamic financing enables business actors to increase business capacity, expand product inventories, broaden mark et reach, and improve business turnover and income. Furthermore, Islamic financing serves as an alternative funding source that reduces MSMEs’ dependence on high-interest informal loans. The most widely utilized financing scheme is the Murabahah contract, while Mudharabah and Musyarakah contracts are used to a lesser extent. The study concludes that Islamic financing contributes positively to strengthening the economic capacity of MSME actors and supports business sustainability in Serasuba Square, Bima City. The findings also enrich the empirical literature on the role of Islamic financing in local MSME development and provide practical implications for Islamic financial institutions in enhancing financing accessibility for small business actors.
The Influence Of Community Paticipation, The Role Of Bpd And Village Government Accountability On The Quality Of Village Development Planning In Sambelia District, East Lombok District In 2025 Apandi Prayoga; Ahmad Hidayat
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.v5i6.2975

Abstract

Effective village development requires quality planning, but in practice, various obstacles are still encountered, such as low community participation, the suboptimal role of the Village Consultative Body (BPD), and weak village government accountability. This study aims to analyze the influence of community participation, the role of the BPD, and village government accountability on the quality of village development planning in Sambelia District, East Lombok Regency. The study used a quantitative approach with a causal associative research type. Data were collected through questionnaires, documentation, and observations of 55 respondents consisting of village officials, BPD members, and community members selected using proportionate stratified random sampling techniques. Data analysis was performed using multiple linear regression using SPSS. The results showed that community participation, the role of the BPD, and village government accountability partially and simultaneously had a positive and significant effect on the quality of village development planning. Village government accountability was the variable with the most dominant influence. In addition, the three variables together were able to explain 70.9% of the variation in the quality of village development planning. This study concludes that improving the quality of village development planning can be achieved through strengthening community participation, optimizing the function of the BPD, and increasing the accountability of the village government in order to realize more effective, transparent, and responsive village governance to community needs.
The Role of Marketing Strategy and Artificial Intelligence on Operational Performance with Trust as a Mediating Variable: A Study on Postgraduate Students at Balikpapan University Nita Prasetia; Dewi Rosita; Lisa Listiqomah; Nurhabibah Nurhabibah; Syahril Hasan
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.v5i6.2982

Abstract

This study analyzes the influence of Marketing Strategy and Artificial Intelligence on Operational Performance with Trust as a mediating variable among postgraduate students at Universitas Balikpapan. A quantitative explanatory design was applied. Data were collected from 32 postgraduate students who actively use digital academic services through structured questionnaires. The analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4. The results show that Artificial Intelligence has a positive and significant effect on Trust (p<0.05), and Trust significantly affects Operational Performance (p<0.05). However, Marketing Strategy does not significantly influence Trust or Operational Performance. In addition, Artificial Intelligence has no direct significant effect on Operational Performance. Mediation analysis indicates that Trust significantly mediates the relationship between Artificial Intelligence and Operational Performance, but does not mediate the effect of Marketing Strategy on Operational Performance. These findings highlight Trust as a key determinant in translating Artificial Intelligence adoption into improved Operational Performance in higher education contexts.
The Influence of Celebrity Endorsement on the Customer Decision-Making Process Based on the AISAS Model with the Hedonic Value and Functional Value Approaches Faisal Sa&#039;ban; Yayan Anggriani; Nurwahidah Nurwahidah; Imam Akbar; Khairunnisah Khairunnisah
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.v5i6.2991

Abstract

This study aims to analyze the decision-making process of customers towards celebrity endorsement-based promotions using the AISAS (Attention, Interest, Search, Action, Distribution) model by including hedonic value and functional value as factors influencing attention. Unlike previous studies that generally focus on the impact of celebrity endorsement on interest or purchase decisions, this study develops the AISAS model by establishing hedonic value and functional value as antecedents of attention. The study uses a quantitative approach with the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method. Data were collected through an online survey of 314 respondents who are members of the outdoor product enthusiast community in Indonesia. The results show that most of the relationships between the stages in the AISAS model are significant in explaining the customer decision-making process up to the separation stage. However, hedonic value and functional value do not show a significant impact on attention. This finding indicates that customers’ attention to celebrity endorsement-based promotions is not solely determined by consumers’ perceived emotional or functional value. This study contributes to the development of the consumer behavior-based digital marketing literature by testing the AISAS model integrated with the consumption value approach. Practically, the research results can be used as input for companies in designing the most effective celebrity endorsement-based promotional strategies according to the characteristics of consumer digital behavior.
Influence Ratio Liquidity and Operating Costs Regarding Corporate Income Tax Payable to Registered Industrial Sector Companies In Bei 2021-2025 Lukmanul Hakim; Erliana Erliana; Ghea B Astrid Sunanto
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.v5i6.2994

Abstract

Corporate income tax is one of the main sources of government revenue and is influenced by various corporate financial factors, including liquidity and operating expenses. This study aims to analyze the effect of liquidity ratios and operating expenses on corporate income tax payable in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. A quantitative approach was employed using secondary data obtained from the annual financial statements of 21 sample companies, resulting in 105 observations. Data were analyzed using panel data regression with E-Views 12. The results indicate that liquidity ratios do not significantly affect corporate income tax payable, while operating expenses have a significant effect. Simultaneously, liquidity ratios and operating expenses significantly influence corporate income tax payable. These findings suggest that effective operating expense management plays an important role in determining corporate tax obligations and supports more optimal financial decision-making.
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&#039;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

Page 71 of 93 | Total Record : 926

 69   70   71   72   73 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 9 (2026): JURNAL ECONOMINA, September 2026 Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026 Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026 Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026 Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026 Vol. 5 No. 4 (2026): JURNAL ECONOMINA, April 2026 Vol. 5 No. 3 (2026): JURNAL ECONOMINA, Maret 2026 Vol. 5 No. 2 (2026): JURNAL ECONOMINA, Febuari 2026 Vol. 5 No. 1 (2026): JURNAL ECONOMINA, Januari, 2026 Vol. 4 No. 12 (2025): Vol.4 No.12 (2025): JURNAL ECONOMINA, Desember 2025 Vol. 4 No. 11 (2025): JURNAL ECONOMINA, November 2025 Vol. 4 No. 10 (2025): JURNAL ECONOMINA, Oktober 2025 Vol. 4 No. 9 (2025): JURNAL ECONOMINA, September 2025 Vol. 4 No. 8 (2025): JURNAL ECONOMINA, Agustus 2025 Vol. 4 No. 7 (2025): JURNAL ECONOMINA, Juli 2025 Vol. 4 No. 6 (2025): JURNAL ECONOMINA, Juni 2025 Vol. 4 No. 5 (2025): JURNAL ECONOMINA, Mei 2025 Vol. 4 No. 4 (2025): JURNAL ECONOMINA, April 2025 Vol. 4 No. 3 (2025): JURNAL ECONOMINA, Maret 2025 Vol. 4 No. 2 (2025): JURNAL ECONOMINA, Fabuari 2025 Vol. 4 No. 1 (2025): JURNAL ECONOMINA, Januari 2025 Vol. 3 No. 12 (2024): JURNAL ECONOMINA, Desember 2024 Vol. 3 No. 11 (2024): JURNAL ECONOMINA, November 2024 Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024 Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024 Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024 Vol. 3 No. 7 (2024): JURNAL ECONOMINA, Juli 2024 Vol. 3 No. 6 (2024): JURNAL ECONOMINA, Juni 2024 Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024 Vol. 3 No. 4 (2024): JURNAL ECONOMINA, April 2024 Vol. 3 No. 3 (2024): JURNAL ECONOMINA, Maret 2024 Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024 Vol. 3 No. 1 (2024): JURNAL ECONOMINA, Januari 2024 Vol. 2 No. 12 (2023): JURNAL ECONOMINA, Desember 2023 Vol. 2 No. 11 (2023): JURNAL ECONOMINA, November 2023 Vol. 2 No. 10 (2023): JURNAL ECONOMINA, Oktober 2023 Vol. 2 No. 9 (2023): JURNAL ECONOMINA, September 2023 Vol. 2 No. 8 (2023): JURNAL ECONOMINA, Agustus 2023 Vol. 2 No. 7 (2023): JURNAL ECONOMINA, Juli 2023 Vol. 2 No. 6 (2023): JURNAL ECONOMINA, Juni 2023 Vol. 2 No. 5 (2023): JURNAL ECONOMINA, Mei 2023 Vol. 2 No. 4 (2023): JURNAL ECONOMINA, April 2023 Vol. 2 No. 3 (2023): JURNAL ECONOMINA, Maret 2023 Vol. 2 No. 2 (2023): JURNAL ECONOMINA, Februari 2023 Vol. 2 No. 1 (2023): JURNAL ECONOMINA, Januari 2023 Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022 Vol. 1 No. 3 (2022): JURNAL ECONOMINA, November 2022 Vol. 1 No. 2 (2022): JURNAL ECONOMINA, Oktober 2022 Vol. 1 No. 1 (2022): JURNAL ECONOMINA, September 2022 More Issue