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Hendra Galuh Febrianto
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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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FIRM SIZE MODERATION ON THE EFFECT OF OPERATING, INVESTING, AND FINANCING CASH FLOWS ON DIVIDENDS Ahmad Zakki; Saiful Haq; Enawar
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/gcx7qv61

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.
SALES PROMOTIONS, DISCOUNTS, AND MENU VARIATIONS AS DETERMINANTS OF REPURCHASE INTENTION AMONG DRINKING HAUS CONSUMERS Gayatri Alfisa Prameswari; Humairoh
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: 10.31000/3jxswm89

Abstract

The intense competition in the food and beverage industry, particularly among student-centric cafés, demands a deep understanding of the factors that drive consumer loyalty. Repurchase intention is a critical metric for business sustainability, yet the relative influence of marketing mix elements on this behavior remains context-dependent. This study aims to analyze the effect of sales promotions, price discounts, and menu variations on the repurchase interest of Thirsty Beverages among students of the Faculty of Economics and Business, University of Muhammadiyah Tangerang. A quantitative approach was employed, utilizing survey questionnaires distributed to a sample of 40 students. The collected data were analyzed using multiple linear regression to examine both partial and simultaneous effects. The findings reveal that among the three variables, price discounts exert the most significant positive influence on repurchase interest, while sales promotions and menu variations show a positive but less pronounced impact. Importantly, all three factors collectively demonstrate a strong and significant influence on students' repurchase decisions. The originality of this research lies in its focus on a specific student demographic within a local university setting, offering a nuanced perspective often overlooked in broader market studies. This study contributes practically by providing actionable insights for beverage business owners in the campus area to strategically allocate resources, prioritizing discount mechanisms over other promotional forms to effectively enhance customer retention and profitability.
OPTIMIZATION MODEL FOR THE IMPLEMENTATION OF GREEN BUSINESS IN VOCATIONAL EDUCATION TEACHING FACTORIES Fresi B. Lendo; Arifmanuel Kolondam; Inka M. S. Tumengkol; Gratia. N. Kaparang; Immanuel C. Pontorondo; Alfian R. Poluan
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/ampfzs64

Abstract

The implementation of green business principles in vocational education has become a strategic necessity in response to increasing industrial demands for sustainable business practices. Teaching Factory, as a production-based learning model, has significant potential to integrate sustainability values and practices; however, its implementation in vocational education remains suboptimal and largely fragmented. This study aims to analyze the implementation of green business in Teaching Factory activities and to develop an optimization model for vocational education. This research adopts an applied research approach using qualitative methods with 20 informants. Data were collected through in-depth interviews, observations, and document analysis at the Teaching Factory units of Manado State Polytechnic, involving managers, instructors, students, and industry partners as informants. Qualitative data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that green business practices have been initiated within Teaching Factory activities, yet they have not been systematically integrated into institutional policies, curricula, or standard operating procedures. Institutional policies, human resource competencies, infrastructure, and industry partnerships were identified as key factors influencing optimization. This study proposes an optimization model for green business implementation in Teaching Factory that integrates input, process, output, and outcome components to support sustainable vocational learning.
ENVIRONMENTAL PERFORMANCE AND COST IN SUSTAINABILITY REPORTING: TWO MODERATING MECHANISMS Mikail Kartaloğlu; Hendra Galuh Febrianto Febrianto; Amalia Indah Fitriana
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/qhq9d697

Abstract

This study examines the effects of environmental performance and environmental cost on sustainability reporting and investigates whether stakeholder pressure and independent commissioners strengthen these relationships. A quantitative research design is employed using 64 firm-year observations from 16 publicly listed Indonesian companies during 2021–2024. Secondary data are analyzed using panel-data regression with interaction terms to examine the proposed moderating effects. The results show that environmental performance and environmental cost positively affect sustainability reporting. Independent commissioners also have a positive direct effect on sustainability reporting. Furthermore, stakeholder pressure strengthens the positive relationships between environmental performance and sustainability reporting and between environmental cost and sustainability reporting. Independent commissioners similarly strengthen both relationships. The regression model is statistically significant, with an R-squared of 0.725 and an adjusted R-squared of 0.701. The findings indicate that environmental practices are more strongly translated into sustainability reporting when firms face greater stakeholder pressure and possess stronger independent oversight. The study contributes to legitimacy and stakeholder perspectives by integrating external stakeholder pressure and internal governance mechanisms within a dual-moderation framework.

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