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Ahmad Sentri
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ahmad.sentri@feb.unila.ac.id
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+6282147450065
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efebe@feb.unila.ac.id
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The Faculty of Economics and Business, University of Lampung Jl. Prof. Dr. Soemantri Brodjonegoro No. 1 Gedungmeneng Bandar Lampung 35145 Telepon/Fax: +62 721 704622 E-mail: efebe@feb.unila.ac.id
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INDONESIA
E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Published by Goodwood Publishing
ISSN : -     EISSN : 29645697     DOI : https://doi.org/10.23960/efebe.v1i2
Core Subject : Religion, Economy, Health, Social,
Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences
The aims of EFEBE is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. EFEBE is available in online version. Language used in this journal is Indonesian. Scope of articles published in EFEBE is consist of a broad range of topic in the field of economics and Business including Accounting : Private Sector : Financial Accounting and Stock Market (AKPM), Management and Behavioural Accounting (AKMK), Information System, Auditing, and Professional Ethics (SIPE), Taxation (PPJK), Shariah Accounting (AKSR), Accounting Education (PAK), Corporate Governance (CG), Public Sector Accounting : Financial Accounting (ASPAK), Management Accounting (ASPAM), Auditing and Information System (ASPSIA), Good Governance (ASPGG), Business : Organization, Strategic Management, Human Resource Management, Marketing, Finance, and Entrepreneurship, Economics : Public Economics, Development Economics, Monetary Economics, regional economics, and plann economics, Business, Public Economics, Development Economics, Monetary Economics, regional economics, and plann economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 69 Documents
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Identification of the Combination of Factors Decreasing Stunting in Indonesia, using the QCA method: Identifikasi Kombinasi Faktor Penurunan Stunting di Indonesia, menggunkan metode QCA Mega, Endang Mega Utami; Deddy Yuliawan; Vitriyani Tri Purwaningsih
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 3 (2025): Vol.3 No.3 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i3.282

Abstract

Stunting remains a critical challenge in improving human capital development in Indonesia. Despite numerous government intervention programs, their effectiveness in reducing stunting prevalence has not been comprehensively evaluated. This study aims to assess the effectiveness of government interventions in addressing stunting using the multi-value Qualitative Comparative Analysis (mvQCA) method, based on data from 34 provinces in Indonesia. The variables analyzed include complete basic immunization coverage, exclusive breastfeeding, National Health Insurance (JKN) ownership, access to proper sanitation, active community health posts (Posyandu), average years of schooling for women, and poverty levels. The results reveal that no single factor is consistently sufficient to reduce stunting rates. Instead, combinations of these factors form effective configurations in lowering stunting prevalence. These findings highlight the importance of adopting a holistic and contextual policy approach in tackling stunting across different regions. This study provides valuable policy implications for designing more targeted and effective interventions to combat stunting in Indonesia. Keywords: stunting, government intervention, mvQCA, health policy, sanitation, exclusive breastfeeding, immunization, health insurance.
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERKEBUNAN TERDAFTAR DI BEI 2019-2023 Martha, M. Tondi; Agrianti Komalasarii
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 3 (2025): Vol.3 No.3 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i3.287

Abstract

Indonesia's plantation sector experienced significant fluctuations between 2019 and 2023, affecting corporate dividend policies. This study aims to analyze the influence of institutional ownership, leverage, profitability, and free cash flow on dividend policy among plantation companies listed on the Indonesia Stock Exchange during 2019–2023. Using purposive sampling, 19 companies were selected and analyzed through multiple linear regression. The results indicate that institutional ownership and free cash flow have no significant effect on dividend policy. Leverage has a negative impact, suggesting that increased debt reduces a company's ability to pay dividends. Profitability has a positive effect, indicating that more profitable companies tend to distribute higher dividends. This study contributes to a deeper understanding of dividend policy determinants in Indonesia's plantation industry.
ANALISIS SEKTOR EKONOMI UNGGULAN TERHADAP PEMBANGUNAN WILAYAH DI KABUPATEN PESISIR BARAT Azka, Fuad; Zulfa Emalia; Resha Moniyana
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 3 (2025): Vol.3 No.3 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i3.291

Abstract

This study seeks to determine the primary economic sectors and assess their impact on regional development in Pesisir Barat Regency. Achieving sustainable regional growth necessitates the identification of strategic sectors capable of driving economic progress and enhancing the well-being of local communities. A descriptive quantitative method is employed in this research, utilizing the Location Quotient (LQ) technique to pinpoint basic sectors. Additionally, a sectoral typology analysis is conducted by examining the average LQ alongside the analysis focuses on the average contribution to the Gross Regional Domestic Product (GRDP), using GRDP data at constant 2010 prices for the period 2018 to 2022, obtained from the Central Bureau of Statistics (BPS). The results reveal that the Agriculture, Forestry, and Fisheries sector, along with the Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles sector, are classified as basic sectors and are situated in Quadrant I. As such, implementing targeted and sustainable development strategies is essential. These may include boosting investment, upgrading infrastructure, supporting local entrepreneurs, and improving human capital. The insights and recommendations from this research are intended to guide regional policymakers in crafting effective development strategies that leverage the region’s economic strengths.
ANALISIS RELEVANSI HIPOTESIS KUZNET TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA PERIODE 2004-2023 Aqil Usman Hermawan; Arivina Ratih Yulihar Taher
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 3 (2025): Vol.3 No.3 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i3.263

Abstract

This study examines factors influencing income inequality in Indonesia and tests the Kuznets Hypothesis from 2004 to 2023 using panel data from 33 provinces. The analysis applies the Fixed Effect Model (FEM), chosen through Chow and Hausman tests, while checking for classical assumptions like normality, multicollinearity, and heteroscedasticity. Key variables include Gross Regional Domestic Product (GRDP), its square to test the Kuznets Hypothesis, Human Development Index (HDI), Gross Fixed Capital Formation (GFCF), Open Unemployment Rate (OUR), and Poverty Rate (PR). Results show that GRDP positively affects inequality, while its square negatively impacts it, supporting the inverted U-curve theory. HDI reduces inequality, whereas GFCF increases it, suggesting investment concentration widens the gap. OUR and PR both decrease inequality, indicating more equal income distribution in areas with lower welfare. The study highlights the need for inclusive growth, equitable human development, and fair investment distribution to reduce inequality.
ANALISIS PENGARUH AKSES KEUANGAN DIGITAL P2P LENDING, PENDIDIKAN, PENGANGGURAN DAN PERTUMBUHAN EKONOMI TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA Dzikri Badaruzaman Al Haq; Thomas Andrian; Dian Fajarini
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 5 (2025): Vol.3 No.5 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Income inequality continues to pose a significant challenge within Indonesia's economic landscape. This study aims to analyze the effect of digital financial access through peer-to-peer (P2P) lending, education, unemployment, and economic growth on income inequality across 34 provinces in Indonesia from 2020 to 2024. Grounded in the neoclassical theory of income distribution, human capital theory, and the Kuznets inverted-U hypothesis, this research employs a panel data regression model using the Fixed Effect Model (FEM). The results indicate that P2P lending, education, and unemployment have a significant effect on income inequality, with P2P lending, education and uneployment showing a negative relationship. Meanwhile, economic growth does not have a statistically significant effect on inequality
Identifying the Economic Potential Based on Leading Subsectors as the Foundation for Economic Development in Lampung Province: Identifikasi Potensi Ekonomi Berbasis Subsektor Unggulan Sebagai Pondasi Pembangunan Ekonomi Provinsi Lampung Radinsyah Fauzi, Arya; Arivina Ratih Y.T; Resha Moniyana Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 5 (2025): Vol.3 No.5 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i5.276

Abstract

Economic development is fundamentally aimed at improving people’s welfare. However, this goal has not yet been fully realized in Lampung Province. To support economic progress in the region, this study seeks to identify the province's leading sub-sectors. The research uses secondary data, specifically Gross Regional Domestic Product (GRDP) figures obtained from BPS (Statistics Indonesia) of Lampung Province. The analysis methods applied include Location Quotient (LQ), Growth Ratio Model (MRP), and Overlay Analysis. The LQ analysis shows that Lampung Province has 16 base sub-sectors and 36 non-base sub-sectors. Further analysis reveals that 10 sub-sectors are growing strongly both at the provincial and national levels, while 14 sub-sectors demonstrate stronger growth in Lampung compared to the same sub-sectors nationally. Through overlay analysis, six sub-sectors are identified as leading: livestock, oil, gas and geothermal mining, other mining and quarrying, the food and beverage industry, the machinery and equipment industry, and land transportation. These six sub-sectors are recommended to be prioritized as key drivers of Lampung Province's economic growth.
IMPLIKASI TEORI ARBITRAGE PRICING THEORY PADA RETURN SAHAM PERTAMBANGAN PT ANTAM TBK Aini, Nur Syahidah Qurotu; Muhammad Husaini; Dian Fajarini
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 5 (2025): Vol.3 No.5 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i5.277

Abstract

This research aimed to analyze the effect of microeconomic and macroeconomic factors on stock returns of PT Aneka Tambang Tbk. Stock returns here refer to changes in stock prices that reflect the profits or losses received by investors in a certain period of time. The variables studied include stock trading volume, world gold prices, exchange rates, GDP, and interest rates. The method used is a quantitative approach with secondary data in the form of quarterly time series for the period January 2008-December 2023. The results show that in the short term, interest rates have a negative and significant effect on stock returns. On the other hand, in the long run, trading volume and GDP have a significant negative effect, while global gold prices have a significant positive effect.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI PERIODE 2016-2022) Manal Safana, Nyimas; Dharma, Fitra; Retno Yuni Nur Susilowati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.283

Abstract

This research is designed to assess the influence of Environmental, Social, and Governance (ESG) reporting transparency on enterprise value among mining companies listed on the IDX between 2016 and 2022. The study employs Environmental Disclosure, Social Disclosure, and Governance Disclosure as independent constructs, while enterprise value is designated as the dependent construct, measured via the Price-to-Book Value (PBV) ratio. Moreover, firm size and profitability, quantified through Return on Equity (ROE), are utilized as control elements. The findings reveal that Governance Disclosure maintains a statistically significant positive relationship with enterprise value, indicating that comprehensive governance frameworks can cultivate investor trust and generate superior market evaluations. Conversely, Environmental and Social Disclosures show no meaningful impact on corporate valuation. These discoveries highlight the fundamental importance of governance in enhancing organizational performance from investors' standpoint. The study emphasizes the critical requirement for companies to strengthen their sustainability reporting mechanisms, particularly in sectors that demonstrate stronger correlations with investor attitudes and market recognition, thereby facilitating more effective stakeholder satisfaction.
ANALISIS FAKTOR YANG MEMENGARUHI MINAT INVESTASI ONLINE GENERASI Z DI PROVINSI LAMPUNG Dela Hardiana; Ratna Septiyanti
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.289

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi minat Generasi Z dalam pengambilan keputusan investasi secara online di Provinsi Lampung. Variabel yang diteliti meliputi literasi keuangan, pengetahuan investasi, motivasi, risiko investasi, imbal hasil investasi, dan modal minimum. Penelitian ini memanfaatkan pendekatan kuantitatif dengan teori utama Theory of Planned Behaviour (TPB). Data didapatkan melalui survei daring kepada 450 responden Generasi Z dengan teknik purposive sampling. Pengolahan data dilakukan dengan metode Structural Equation Modelling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pengetahuan investasi, motivasi, persepsi risiko, dan ekspektasi imbal hasil berpengaruh signifikan terhadap minat investasi online. Namun, literasi keuangan dan modal minimum tidak berpengaruh signifikan.
DAMPAK IMPLEMENTASI PSAK NO. 73 TERHADAP LABA DAN PAJAK Nadien, Adam Dhiyaulhaq; Liza Alvia
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.292

Abstract

This study investigates the implementation of PSAK 73 and its implications for profit and tax reporting at PT ABC. Using a case study approach, data were collected through observations, interviews, and document analysis. The research outlines how PT ABC identifies, records, measures, presents, and discloses lease transactions in accordance with PSAK 73. The standard’s implementation impacts profit calculation due to increased depreciation and interest expenses. Additionally, differences between accounting standards and tax regulations in lease treatment result in fiscal profit, used for tax purposes, differing from accounting profit.

Page 6 of 7 | Total Record : 69

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