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Jurnal Comparative : Ekonomi Dan Bisnis
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 27459632     DOI : DOI : 10.31000/combis
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Comparative: Ekonomi Dan Bisnis merupakan sarana bagi para penulis dan dosen untuk melaksanakan salah satu tridarma perguruan tinggi yaitu penelitian. Jurnal ilmiah ini untuk membantu para dosen Fakultas Ekonomi dan Bisnis baik program studi manajemen dan akuntansi serta dosen pada umumnya untuk mempublikasikan hasil penelitian tulisan dan kajian bidang ekonomi dan bisnis Adapun ruang lingkup jurnal yang akan dipublikasikan ekonomi, akuntansi, manajemen dan bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 168 Documents
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TRANSACTIONAL LEADERSHIP, MOTIVATION, AND COMPETENCE EFFECTS ON EMPLOYEE PERFORMANCE Atika, Nur; Reskiputri, Tatit Diansari; Umamy, Septy Holisa
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14689

Abstract

Despite advancements in public service reform, employee performance at the Investment and One-Stop Integrated Services Agency in Jember Regency remains inconsistent, marked by delayed service delivery, low initiative, and reduced task effectiveness. This study investigates the influence of transactional leadership, motivation, and competence on employee performance to identify key drivers of organizational efficiency. A quantitative associative method was employed, with data collected from 85 employees via structured questionnaires and analyzed using multiple linear regression. Results indicate that motivation and competence have a significant positive effect on performance (p < 0.05), underscoring their critical role in enhancing productivity and service quality. In contrast, transactional leadership does not show a significant impact, challenging its assumed centrality in bureaucratic settings. The model explains 56% of the variance in performance (R² = 0.56). The originality of this study lies in its empirical examination of leadership limitations in a developing-country public service context, where motivational and competency-based factors outweigh directive leadership in driving performance. It contributes to theory by refining the application of leadership models in local government institutions and offers practical guidance for reforming human resource strategies. Findings suggest that investing in employee development, intrinsic motivation, and skill enhancement is more effective than relying solely on hierarchical supervision.
THE DOMINO EFFECT OF TIN CORRUPTION: ANALYSIS OF ECONOMIC GROWTH, WORKFORCE QUALITY, AND COMMUNITY WELFARE AT THE PROVINCE BANGKA BELITUNG Fathurahman, Ezaky; Herlianto, Danil; Caressa, Dinda; Rafita, Rafita; Putri, Aning Kesuma
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.13135

Abstract

The purpose of this study is to see how corruption in the tin mining sector has an impact on economic growth, labor quality, and community welfare in the Bangka Belitung Islands Province. This study shows that using secondary data for the 2015–2023 period and the multiple linear regression method, corruption has a negative impact on the regional economy by reducing revenue used for infrastructure development and public services. The situation in the region is getting worse due to the high dependence on the mining industry which is not environmentally friendly. Agricultural and fishery yields declined due to water pollution, soil degradation, and loss of productive land. This reduces the competitiveness of other economic sectors. This causes economic growth to stagnate and society increasingly depends on fluctuations in commodity prices around the world. In addition, corruption prevents the improvement of the quality of the local workforce due to a lack of investment in skills education and training. Only a highly skilled workforce can compete in the mining sector, as non-transparent recruitment practices and nepotism exacerbate social inequality. Limited access to secondary and tertiary education reduces people's opportunities to contribute to more productive economic sectors. From a welfare perspective, corruption leads to inequality in the distribution of profits from the mining sector, which benefits a handful of economic elites, while the majority of people remain poor and face difficulties in obtaining basic services such as health and education. In addition to damaging ecosystems, uncontrolled mining exploitation reduces natural resources necessary for daily life. To improve community welfare and ensure sustainable economic growth in Bangka Belitung, this study recommends increased transparency in natural resource management, and mining governance reform
ENVIRONMENTAL AND GREEN ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE: INDONESIAN LISTED MANUFACTURERS Tesalonika, May; Samosir, Hendrik E.S; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14638

Abstract

This study examines the impact of green accounting and environmental performance on financial performance, focusing on mining-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using purposive sampling, 30 firms met the inclusion criteria. The research employs quantitative methods with secondary data collected from annual financial reports and sustainability disclosures. Green accounting is measured by environmental costs, while environmental performance is proxied by the PROPER (Program for Pollution Control, Evaluation, and Rating) rating. Financial performance is assessed using Return on Assets (ROA). Data analysis using SmartPls 3.0. The results indicate that green accounting has no significant effect on financial performance, and environmental performance does not significantly influence financial outcomes. The coefficient of determination (R²) reveals that the independent variables explain only 1% of the variation in financial performance, suggesting that other factors play a more dominant role. These findings imply that current environmental cost reporting and regulatory ratings like PROPER may not yet translate into measurable financial benefits for mining-related manufacturers in Indonesia. The study contributes to the growing literature on sustainability accounting in emerging markets, highlighting the gap between environmental initiatives and financial returns. Future research should incorporate additional variables such as ESG scores, corporate governance, or carbon emissions, and extend the time frame and sample size to enhance generalizability.
IMPACT OF STOCK PRICES AND GCG ON FIRM VALUE: EVIDENCE FROM INDONESIAN REAL ESTATE COMPANIES Salsyadillah, Meilani; Fadhilah, Ash Shoffi Hana; Habibi, Pahman
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14737

Abstract

This study investigates the impact of stock prices and Good Corporate Governance (GCG) on company value in the property and real estate sector listed on the Indonesia Stock Exchange, an industry pivotal to economic growth yet prone to market volatility and governance deficiencies. Given Indonesia’s rising urbanization and investment inflows, understanding value drivers in this sector is crucial for sustainable development and investor protection. Using panel data regression from 2020–2023, we analyze stock price, audit committee size, managerial ownership, board of directors, and independent board of commissioners as key determinants. Results reveal that stock price and managerial ownership exert a significant positive effect on firm value, indicating market efficiency and effective alignment of managerial incentives. However, audit committee, board of directors, and independent commissioners show no significant influence, suggesting structural weaknesses in oversight and decision-making independence. Collectively, all variables significantly enhance firm value, emphasizing the interplay between market signals and governance. This study contributes to the literature by offering timely empirical evidence from an emerging market with evolving regulatory frameworks. Its novelty lies in integrating market-based performance (stock price) with multidimensional GCG indicators in the Indonesian real estate context—underexplored in prior research. Furthermore, it provides policy implications for regulators to strengthen board independence and monitoring mechanisms to improve corporate accountability and long-term value creation.
SDG'S POST-PANDEMIC ECONOMIC DEVELOPMENT STRATEGY Syakif, Reza; Radensyah, Muhamad; Nurhayati, Nurhayati; Naura, Naura; Putri, Aning Kesuma
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.13137

Abstract

This study examines the role of Sustainable Development Goals (SDGs) in shaping economic growth and labor absorption post-pandemic in Indonesia. It explores the challenges and strategies for achieving economic sustainability, particularly in sectors like agriculture, digital innovation, and education. Through a qualitative approach, this research analyzes key factors such as government policies, the rise of digital platforms, and the importance of critical thinking and ecoliteracy in fostering sustainable practices. The study highlights how platforms like Liniku.id, a digital agricultural tool, contribute to improving farmer literacy, enhancing agricultural productivity, and advancing SDG targets. The findings suggest that the integration of digital technologies and social innovations has a significant impact on empowering local communities, especially in rural areas. Furthermore, this paper underscores the importance of collaborative efforts from all stakeholders, including the government, private sector, and communities, to achieve the SDGs. The research concludes with recommendations for future initiatives, focusing on strengthening digital literacy among rural populations and expanding policy support for inclusive and sustainable economic development. The implications of this study are vital for policymakers, development agencies, and researchers aiming to contribute to Indonesia’s sustainable growth in alignment with the SDGs.
OPERATIONAL COST AND REVENUE IMPACT ON NET PROFIT: PT PERKEBUNAN NUSANTARA IV CASE Kesia, Tiori; Br. Siringoringo, Magdalena Judika; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14641

Abstract

This study examines the impact of operational costs and revenue on net profit at PT Perkebunan Nusantara IV Medan, a key state-owned plantation enterprise in Indonesia. In the face of volatile commodity prices, rising production costs, and increasing competition in the agro-industrial sector, optimizing financial performance has become critical for sustainability. This urgency necessitates a deeper understanding of how cost efficiency and revenue generation jointly influence profitability. Using a quantitative descriptive approach, the research analyzes financial statements from 2019 to 2023, calculating key ratios such as net profit margin and operating cost ratio. Results reveal that sustained profitability is achieved not merely through cost reduction, but through the strategic synergy between disciplined cost control and consistent revenue enhancement. Efficient operational cost management, when aligned with market-driven income growth, significantly boosts net profit. This study highlights the importance of integrated financial strategies in navigating sectoral challenges and ensuring long-term resilience. The findings offer actionable insights for agribusiness managers and policymakers, particularly in emerging economies where state-owned enterprises play a vital role in economic stability. In an era of increasing pressure on agricultural productivity and financial accountability, this research contributes to both theory and practice by emphasizing operational-financial alignment as a lever for sustainable profitability.
COMPENSATION, ORGANIZATIONAL CULTURE, AND CADDIE PERFORMANCE: MEDIATING ROLE OF JOB SATISFACTION Madani, Eka Putri; Masripah, Ipah; Amelia, Dahlia; Suhardaliyah, Suhardaliyah
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14232

Abstract

This study addresses the growing need to enhance stewardship performance in the golf industry, particularly among caddies, whose role significantly impacts service quality and customer satisfaction. Despite the critical function of caddies at premium golf clubs, their performance remains underexplored in organizational behavior research. The purpose of this study is to examine the effects of compensation and organizational culture on caddie performance, with job satisfaction as a mediating variable, at Modern Golf & Country Club in Tangerang City. Using a quantitative approach, data were collected from 100 caddies through a structured questionnaire based on a Likert scale. A probability sampling technique was employed, and data were analyzed using SmartPLS 4 for structural equation modeling. Results indicate that compensation has a positive and significant effect on both job satisfaction (p = 0.001) and caddie performance (p = 0.006). Organizational culture positively influences job satisfaction (p = 0.000), though its direct impact on performance is not significant (p = 0.511). Job satisfaction significantly mediates the relationship between compensation and performance (p = 0.000), as well as between organizational culture and performance. This study contributes to both theory and practice by empirically validating job satisfaction as a key mechanism through which organizational factors influence frontline service performance in a niche leisure industry. The findings offer practical insights for golf club management to design better compensation systems and foster a supportive organizational culture to enhance caddie motivation and service excellence. This research is original in its focus on caddies—a largely overlooked workforce—in the Indonesian context, filling a gap in hospitality and sports management literature.
DRIVERS OF IMPULSIVE FASHION PURCHASES ON TIKTOK SHOP: THE ROLE OF HEDONIC MOTIVES, LIFESTYLE, AND PROMOTIONS Maulana, Muhammad Alfin; Nurmiyati, Nurmiyati; Rahayu, Sri
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14643

Abstract

This study examines the influence of hedonic shopping motivation, shopping lifestyle, and sales promotion on impulsive buying behavior in fashion products on TikTok Shop. Impulsive buying has become increasingly prevalent in social commerce, driven by emotional engagement and promotional stimuli. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Data were collected from 100 active TikTok Shop users through purposive sampling. The findings reveal that hedonic shopping motivation and sales promotion have a significant positive effect on impulsive buying, confirming that emotional gratification and attractive promotional strategies strongly trigger unplanned purchases. Contrary to expectations, shopping lifestyle exhibits a negative and insignificant relationship with impulsive buying, suggesting that habitual shopping patterns may not necessarily lead to impulsive decisions in this digital context. The results highlight the critical role of experiential and promotional elements in shaping consumer behavior on short-video e-commerce platforms. This study contributes to the growing literature on digital consumer behavior by empirically validating key drivers of impulse purchases in the context of social commerce. For practitioners, the findings suggest that enhancing user experience and designing engaging promotional campaigns can effectively stimulate sales in the competitive online fashion market.

Page 17 of 17 | Total Record : 168

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