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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 174 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.

Page 18 of 18 | Total Record : 174

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