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INDONESIA
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 184 Documents
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STRATEGIC TRANSFORMATION AND FINANCIAL PERFORMANCE: EVIDENCE AT PT. ASDP INDONESIA FERRY (PERSERO) Syukron Sazly; Dirgahayu Erri; Diana Tambunan; Saddam Hussaen
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 2 (2026): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/fkapt049

Abstract

This study examines the relationship between strategic transformation and performance enhancement at ASDP Indonesia Ferry during the 2017–2024 period. Using secondary data obtained from audited financial statements, annual reports, and publicly disclosed corporate strategies, the research adopts a longitudinal descriptive quantitative approach. The analysis focuses on key strategic initiatives, including operational restructuring, digital service transformation, route optimization, and asset management improvements. The findings reveal that ASDP’s transformation efforts are positively associated with improvements in financial performance, cost efficiency, service reliability, and overall operational effectiveness. In particular, digitalization initiatives and route rationalization contributed to better resource utilization and enhanced customer service quality. These results indicate that leadership-driven strategic transformation plays a crucial role in strengthening organizational performance and competitiveness within the maritime transport industryHowever, this study is limited by its reliance on secondary data and lack of primary stakeholder perspectives. Future research is recommended to incorporate qualitative insights and comparative analysis across similar state-owned enterprises. Overall, this study contributes to the literature on state-owned enterprise transformation and offers practical implications for policymakers and managers in improving performance sustainability.
STRATEGIC TRANSFORMATION OF JAPANESE AUTOMAKERS IN INDONESIA UNDER CHINESE EV MARKET PRESSURE Ria Andriani; Vina Islami; Heirunissa Heirunissa; Otto Siregar
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 2 (2026): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/qswwjv94

Abstract

This study examines the strategic transformation of Japanese automakers in Indonesia in sustaining market dominance amid the rapid rise of Chinese electric vehicle (EV) manufacturers. For decades, Japanese brands have controlled Indonesia’s automotive market through strong brand equity, extensive distribution networks, localized production, and high consumer trust. However, the aggressive expansion of Chinese EV producers, characterized by competitive pricing, technological innovation, and rapid product diversification, has begun to disrupt the traditional competitive landscape. This research aims to analyze the extent of this competitive threat and its implications for market dynamics. Using a descriptive quantitative approach based on sales data and market share analysis, the findings indicate that while Japanese automakers remain dominant, their position is increasingly challenged by accelerating EV adoption. Analytical frameworks including Product Life Cycle (PLC), Competitive Dynamics, SWOT, and TOWS reveal that conventional vehicles are in maturity and moving toward decline, whereas Chinese EVs are in a rapid growth phase, threatening Japanese ICE dominance. The study concludes that sustaining leadership requires accelerated EV innovation, cost efficiency, strategic partnerships, and organizational agility. However, this study is limited by reliance on secondary data and lack of firm-level insights. Future research should incorporate longitudinal and primary data-approaches.
THE RISE OF BYD IN INDONESIA: HUMAN CAPITAL, INNOVATION, AND MARKETING AGILITY AS COMPETITIVE ADVANTAGES Hasta Asymar Herlan; Yandri Ahmad Rifandi; Budhi Haryadi; Yuni Siswantoro
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 2 (2026): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/54zczd69

Abstract

The global automotive industry is undergoing a profound transformation driven by the shift from internal combustion engine (ICE) vehicles to electric vehicles (EVs), intensifying competition among global manufacturers. This study examines the rise of BYD in the global and Indonesian EV markets through strategic human capital, technological innovation, and marketing agility, with emphasis on the role of human resource capabilities. Using a qualitative inductive approach based on secondary data, evidence is synthesized from annual reports, industry databases, and credible media sources. Findings show that BYD’s rapid growth is strongly supported by strategic human capital expansion, intensive R&D talent development, and continuous capability upgrading, which enable technological innovation and market responsiveness. In Indonesia, BYD achieved rapid market penetration and significant EV market share shortly after entry. The study concludes that competitive advantage in the EV industry is driven by integrated strategic capabilities. It is recommended that future research incorporates primary data for deeper managerial insights. The study is limited by reliance on secondary data and lack of firm-level interviews.
BONUS MECHANISMS, TAX AVOIDANCE, AND DIVIDEND POLICY IN RELATION TO EARNINGS SMOOTHING: THE MODERATING ROLE OF FIRM SIZE Dede Sunaryo
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 2 (2026): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sg9jyk25

Abstract

Earnings smoothing remains a critical issue in corporate financial reporting, as it may obscure true performance and reduce transparency for stakeholders. In emerging markets such as Indonesia, managerial incentives and financial policies are often linked to earnings management practices, raising concerns for regulators and investors. This study aims to examine the effects of bonus mechanisms, tax avoidance, and dividend policy on income smoothing, with firm size as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2019–2023. The research employs purposive sampling, yielding a sample of nine firms with panel data analyzed using regression techniques in EViews 12. The findings indicate that bonus mechanisms do not significantly influence income smoothing, while tax avoidance and dividend policy positively affect earnings smoothing practices. Furthermore, firm size weakens the relationship between bonus mechanisms and income smoothing but strengthens the effects of tax avoidance and dividend policy. This study contributes to the literature by highlighting the moderating role of firm size in shaping managerial behavior and financial policy impacts on earnings smoothing. The results provide practical implications for regulators and investors in evaluating corporate governance effectiveness and ensuring financial reporting quality in the Indonesian context.
The Influence of Forensic Accounting–Driven Transparency on Public Procurement Effectiveness in Zimbabwe: A Quantitative Study Onesmo Guti; Ophias Kurauone; Winnie Tinonetsana; Sipiwe Sibanda
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 1 (2026): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v8i1.15308

Abstract

Public procurement systems in Zimbabwe have since been facing inefficiency challenges together with irregularities, and weak accountability. Forensic accounting has been promoted as a tool to enhance transparency in financial transactions. Unfortunately, quantitative evidence on forensic accounting’s impact on effectiveness of procurement system has always been remains to a low extent.  The relationship between transparency enhanced by FA and the efficacy of PPS was the chief purpose of this study. The quantitative methodology was employed in conjunction with the explanatory design. Data were gathered from 112 respondents obtained from various government of Zimbabwe departments. Likert scale items were used on structured questionnaires to measure TA1 and IPPS. Analysis of data was through employing the Structural Equation Modelling (SEM). This tested the hypothesised causal relationship. Findings provided empirical evidence on how much transparency generated through forensic accounting translated into measurable improvements in procurement efficiency, compliance, and value for money, informing policy and institutional reforms.
DE JURE OR DE FACTO CENTRAL BANK INDEPENDENCE? WHAT TRULY CURBS INFLATION IN MOROCCO: EVIDENCE FROM BANK AL-MAGHRIB Youssef Ibnouzahir; Ahmed Hefnaoui
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 1 (2026): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v8i1.15836

Abstract

Amid increasing concerns about inflationary pressures and institutional reforms in emerging economies, understanding the effectiveness of central bank independence has become particularly crucial. This study aims to evaluate the extent to which de jure and de facto central bank independence contribute to inflation control in Morocco, with particular emphasis on the roles of legal autonomy and governor stability in shaping monetary outcomes. Using annual data from 1988 to 2024, de jure independence is measured using a PCA-based synthetic index, while de facto independence is proxied by governor turnover. The relationship between independence and money supply growth, used as an indirect channel of inflation, is examined using an Autoregressive Distributed Lag (ARDL) model to capture both short and long-run dynamics. The findings reveal a long-run cointegrating relationship among money supply, legal independence, and turnover. De jure independence significantly reduces long-run monetary expansion, whereas governor turnover affects only short-run monetary tightening. By jointly examining legal and actual independence using a composite index and updated data, this study provides new empirical evidence for Morocco and offers policy-relevant insights for emerging economies seeking sustained monetary discipline.
DO PRICE DISCOUNTS AND SALES PROMOTIONS DRIVE IMPULSE BUYING IN URBAN RETAIL SETTINGS? Achmad Haromain; Alfia Rixki Sabila
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 1 (2026): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v8i1.15975

Abstract

The phenomenon of impulse buying within modern retail sectors in high-density business districts represents a critical frontier in understanding contemporary consumer psychology. This study investigates the impact of price discounts and sales promotions on impulse buying behavior among consumers in Jakarta’s "Golden Triangle" strategic business area. Adopting a quantitative approach, data were gathered through structured questionnaires from 60 respondents using accidental sampling. The analytical framework employed multiple linear regression and formal hypothesis testing to evaluate the relationships between promotional variables and spontaneous purchasing decisions. The findings reveal that both price discounts and sales promotions exert a positive and significant influence on impulse buying behavior. Specifically, the results suggest that integrated promotional activities act as a powerful psychological trigger, significantly increasing the likelihood of unplanned purchases in a high-pressure urban environment. The novelty of this research lies in its specific focus on the "Golden Triangle" business district, representing the unique consumption patterns of time-constrained urban professionals exposed to intensive retail marketing. This study contributes to the literature by providing retail managers with strategic insights into designing urgency-based promotional models to optimize sales volume within the convenience store format.
WHAT MARKETING CAPABILITIES MATTER IN SERVICE DIGITALIZATION? A STRUCTURED ABSTRACT REVIEW Melisa Maria Gosal; Daniel Peterson Silaban
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 1 (2026): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v8i1.15984

Abstract

 Digital transformation is reshaping competition in service industries by shifting emphasis from mere technology adoption to the development of marketing capabilities. However, existing research is fragmented and lacks a cross-sector perspective on how digital service marketing capabilities evolve. This study investigates the core capabilities emerging across service sectors and how they are strategically developed. Using a qualitative systematic literature review of 22 Scopus-indexed articles published between 2021 and 2026, the research applies abstract-based thematic analysis. Five key capabilities are identified: communication, customer interaction, platform ecosystem management, analytics, and service experience design. The findings also reveal sector-specific variations across platform, tourism, and banking industries. Importantly, the evolution of these capabilities occurs through gradual capability building and integration rather than through isolated technology adoption. The study concludes that long-term competitiveness in digital service environments depends on strategically developing and integrating marketing capabilities, not simply implementing digital tools alone for sustainable future growth.
THE ROLE OF MOTIVATION IN MEDIATING PSYCHOLOGICAL DETERMINANTS OF EMPLOYEE PERFORMANCE Eko Fauzan Adima; Muhammad Imam Muttaqijn; Dudung Hadiwijaya
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 1 (2026): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v8i1.15985

Abstract

This research is motivated by the importance of psychological factors, such as emotions and perceptions, in driving employee performance in public agencies, specifically at the Tangerang City Environmental Agency. The study aims to analyze the influence of emotions and perceptions on employee performance, both directly and indirectly through work motivation as a mediating variable. A quantitative approach with a survey method was employed. Data were collected through questionnaires distributed to 71 employees of the agency, supplemented by observation and documentation. The analysis utilized multiple linear regression and path analysis. The results indicate that emotions and perceptions significantly influence employee performance, both directly and indirectly via work motivation. The indirect effect was found to be greater than the direct effect, underscoring the key mediating role of motivation. These findings confirm that managing emotional and perceptual aspects can be an effective strategy for enhancing performance. The novelty of this research lies in testing the mediating role of work motivation in the relationship between emotions, perceptions, and performance within a public sector context. It offers a practical contribution by providing insights for designing human resource development strategies focused on 
ADAPTATION AND INNOVATION STRATEGIES OF VILLAGE-OWNED ENTERPRISES IN FACING THE IMPACT OF LOCAL ECONOMIC CHANGES MUHAMMAD ZAINUDDIN.IB; Djupiansyah Ganie; Endah Susanti
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 3 (2026): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/6xh5b992

Abstract

This study examines how Village-Owned Enterprises (VOEs) in Berau Regency adapt and innovate to sustain tourism businesses amid local economic changes. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis, with triangulation from four key informants: VOE management, village officials, Tourism Awareness Groups, and local business actors. Findings show that adaptation strategies include strengthening institutional governance, improving efficiency, enhancing human resources, and adjusting management practices. Innovation strategies involve diversifying tourism products, developing local attractions, using digital marketing, and empowering community participation. These efforts are supported by strong collaboration among VOEs, government, and local stakeholders, reflecting Collaborative Governance principles. The study also highlights the importance of Dynamic Capability Theory—sensing changes, seizing opportunities, and transforming capabilities—in building institutional resilience and business sustainability. A conceptual model integrating dynamic capabilities and collaborative governance is proposed as a strategy for sustainable local economic development.

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