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Fitra Rizal
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INDONESIA
Journal of Economics and Social Sciences
Published by CV. Civiliza Publishing
ISSN : 28305337     EISSN : 28305264     DOI : -
Core Subject : Economy, Science, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences
ournal of Economics and Social Sciences (JESS) is a peer-reviewed journal published twice a year (every June and December) by CV. Civiliza Publishing. Journal of Economics and Social Sciences (JESS) accepts original scientific papers that have never been published. The discussion in this journal includes: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies. P-ISSN 2830-5337 E-ISSN 2830-5264. It is located at: Ponorogo East Java Indonesia. The scope includes theories and practices in the field of economics and Social Sciences. This includes but not limited to: Economics; Business; Finance; Philanthropy; Social Science; Public; and others within the scope of economics studies.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 299 Documents
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The Effect of Cash Conversion Cycle, Sales Growth, and Financial Slack on Firm Value with Business Risk as a Moderating Variable Maria Yovita R. Pandin; Marsha Via Anantasya; Erlyana Rizkya Zalfa
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1793

Abstract

This study aims to examine the effect of Cash Conversion Cycle, Sales Growth, and Financial Slack on Firm Value with Business Risk as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Corporate value serves as a critical benchmark that demonstrates market participants' views on a company’s operational efficiency and long-term potential. An empirical quantitative method was adopted, leveraging archival data gathered from published annual disclosures and financial statements. Through a selective sampling framework, a total dataset of 60 firm-year observations was compiled for evaluation. ypothesis testing was executed utilizing Moderated Regression Analysis (MRA). The empirical evidence demonstrates that sales growth significantly boosts corporate worth. Conversely, neither the duration of the cash conversion cycle nor the volume of financial slack exerts any meaningful impact on corporate valuation. Additionally, empirical results indicate that business risk fails to function as a moderating force across all tested relationships. These outcomes imply that when evaluating corporate worth, market players tend to prioritize expansion in revenue streams over operational working capital agility or cash reserves.
Economic Policy in Crisis: An Analysis of Disaster Management and Asset Centralization According to Genesis 47 Sukanto Limbong; Daniel Panjaitan
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1795

Abstract

Food crises frequently serve as catalysts for massive structural transformations within a state's political economy. This article analyzes the famine-relief policies in Genesis 47:13–26, focusing on the duality between disaster management and asset centralization by the Egyptian throne through Joseph's bureaucracy. Utilizing a biblical political economy framework and socio-historical analysis, this study examines how famine mitigation shifted from an emergency relief scheme into a systematic instrument of land nationalization and the subjugation of the peasantry.The findings reveal that while Joseph’s state-led disaster management successfully preserved human life, it demanded an exorbitant structural price: the eradication of private landownership and the transformation of free citizens into state-dependent serfs. This centralization of assets created a precedent of fiscal imperialism that reinforced Pharaonic absolutism. The article concludes that the narrative of Genesis 47 does not merely record a logistical success, but functions as a sharp theological and ethical critique against exploiting crises for the accumulation of institutional power. This study offers a vital contribution to contemporary economic ethics regarding agrarian justice in emergency contexts.
Analysis of Profitability and Solvency in Kimia Farma, Tbk Company in 2023-2025 Astuti Madewi; Achmad Ridwan; Athiy Dina Rosihana; Wawan Saputra; Megania Kharisma
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1804

Abstract

This study aims to analyze the profitability and solvency of PT Kimia Farma Tbk, a state-owned pharmaceutical company listed on the Indonesia Stock Exchange, for the period 2023-2025. The research employs a mixed-method approach combining qualitative and quantitative analysis, utilizing financial ratio analysis derived from the company's audited annual financial statements. Profitability is measured using Gross Profit Margin (GPM) and Net Profit Margin (NPM), while solvency is assessed through Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). The findings reveal that Gross Profit Margin showed an improving trend, increasing from 31% in 2023 to 30% in 2024 and 33% in 2025, indicating successful cost management and operational efficiency improvements. However, Net Profit Margin remained negative throughout the period, although it showed gradual improvement from -18% in 2023 to -11% in 2024 and -8% in 2025, reflecting narrowing losses due to effective restructuring efforts. In terms of solvency, both Debt to Asset Ratio and Debt to Equity Ratio exhibited consistently increasing trends, rising from 64% to 81% and from 175% to 418% respectively, indicating growing reliance on debt financing and higher financial risk. The study concludes that while Kimia Farma has demonstrated improvement in operational efficiency and profitability margins, the company still faces considerable challenges in managing its debt levels and achieving sustainable net profitability. These findings provide valuable insights for management and stakeholders in making future strategic decisions and highlight the importance of continued financial restructuring and risk management efforts.
Business Transformation Through Management Information Systems Uut Ravita Sihombing; Muhammad Sodikin; Yulian M. Saputra; Abdul Kodir Munthe; Sumito Sumitro
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1806

Abstract

This study analyzes the role of Management Information Systems in strengthening sharia business and its contribution to the Islamic economy. The study focuses on operational efficiency, decision quality, sharia values, and business governance. This research uses a descriptive qualitative method through a literature review of international academic articles published in the last five years. The findings show that Management Information Systems improve efficiency by accelerating work processes, reducing transaction errors, lowering costs, and increasing productivity. This system also improves decision quality because it provides accurate, fast, integrated, and relevant data. In sharia business, information systems must maintain transparency, data honesty, fair pricing, transaction security, and contract compliance. Sharia values become the main distinction because they guide business toward trust, justice, and public benefit. This study concludes that Management Information Systems contribute to strengthening the Islamic economy through transparent governance, data-based decisions, customer trust, MSME development, maqashid sharia, and ethical, inclusive, productive, and sustainable business in the modern digital era.
Digital Marketing Strategies for Agribusiness SMEs in Enhancing Competitiveness and Consumer Purchase Decisions: A Phenomenological Study in Nganjuk Regency Moh. Rifqi Fauzi; Titin Yuni Astutik; Mohammad Alfa Rifhera Bintang; Meilina Tina Nurdiana
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 2 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1749

Abstract

The purpose of this study is to examine how digital marketing helps agricultural MSMEs in Nganjuk Regency become more competitive and influence consumer purchasing decisions. Interviews, observations, and documentation were used in a qualitative method with a phenomenological design. The results show that digital marketing may boost consumer trust, broaden market reach, improve product visibility, and boost company competitiveness. However, there are still issues with its implementation, including a lack of human resources and insufficient computer literacy. As a result, digital marketing transformation—achieved through ongoing processes of adaptation, learning, and the development of digital competencies—emerges as a critical approach for the sustainability of agribusiness MSMEs.
Valorization of Food Processing Cake Waste into Organic Fertilizer Using a Double-Molasses Biofermentation System Dwi Rizaldi Hatmoko; Agustin Patmaningrum; Ragil Retno Palupi; Andika Rahmawan; Rahmadi
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 2 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1838

Abstract

The increasing generation of agro-industrial food processing waste presents environmental challenges while offering opportunities for resource recovery within a circular bioeconomy. This study evaluated the conversion of food processing cake waste from PT Belfoods Indonesia (Nganjuk, Indonesia) into organic fertilizer using a double-molasses biofermentation system with beneficial microorganisms activated by fresh sugarcane juice and palm sugar. A longitudinal experimental approach was applied through three stages: raw material characterization, biofermentation, and mature fertilizer production. Physicochemical properties were analyzed using standardized laboratory methods, while fertilizer performance was assessed through a 14-day field bioassay. Biofermentation significantly improved fertilizer quality, increasing total nitrogen from 0.17% to 0.69% and available phosphorus (P₂O₅) from 60.47 mg kg⁻¹ to 5,264.77 mg kg⁻¹. The final product contained no detectable hazardous heavy metals, including arsenic, cadmium, mercury, lead, and tin, confirming its environmental safety. Field observations showed improved plant growth, characterized by darker green leaves, greater foliage density, and stronger stems after fertilizer application. These findings demonstrate that the proposed double-molasses biofermentation system effectively transforms food processing cake waste into a safe, nutrient-enriched organic fertilizer with promising agronomic potential, supporting sustainable waste valorization and circular agricultural production.
The Impact of Digital Money on Students' Lifestyle and Financial Management Dwi Kartika; Yadittiya Laksamana; Ria Melia; Rahmadhani Rahmadhani
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1843

Abstract

The rapid development of digital payment technology has changed how students conduct daily transactions and manage personal spending. This study analyzes the impact of digital money on students' lifestyle and financial management, particularly shopping behavior, payment application preferences, financial recording, and the shift from offline to online shopping. A descriptive quantitative approach was applied. Data were collected through an online questionnaire distributed using Google Forms. From 43 responses received, 40 valid responses were selected after screening according to the research characteristics. The data were analyzed using frequency distribution and percentage analysis, then interpreted with support from technology acceptance, digital payment, and financial literacy literature. The findings show that the respondents were dominated by women (77.5%), the 16-25-year age group (97.5%), and students (92.5%). QRIS was the most frequently used digital money application (45.0%) and remained dominant in the fairly often used category (47.5%). For shopping behavior, neutral and agree responses each reached 37.0%. For financial recording and management, 42.0% of responses were neutral and 41.0% were agree. In the shift from offline to online shopping, 44.5% of responses were agree. These results indicate that digital money offers convenience and efficiency, but its benefits depend on financial awareness, self-control, and the ability to use transaction records for personal financial evaluation.
The Influence of Cashless Society, Lifestyle, and Financial Literacy on the Consumptive Behavior of Students in Kediri City Friska Resty Fandya; Angga Rizka Lidiawan; Dita Riyanto Putro
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 2 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1886

Abstract

The purpose of this study is to examine and evaluate how a cashless society, lifestyle, and financial literacy affect Kediri City students' purchasing habits. Using an explanatory design and a quantitative research approach, the population consisted of Kediri City university students who regularly use non-cash payment methods. Purposive sampling, a non-probability sampling approach, was used, resulting in a sample size of 100 respondents. Likert scale-based questionnaires were used to collect data. With the use of the SmartPLS software, SEM-PLS analysis was used to test hypotheses. The findings indicate that “the concept of a Cashless Society exerts a positive and statistically significant influence on student consumer behavior”. Similarly, Lifestyle demonstrates a significant and positive effect, while Financial Literacy also significantly impacts consumer behavior among students in Kediri City.
The Dynamics of the Implementation of the Digital Economy in MSMEs in Buleleng Bali: between Growth Opportunities and Adaptation Challenges Moh Fakhri Siddiqi; Yesi Sifaiyah
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 2 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1941

Abstract

The development of the digital economy has created various new opportunities for Micro, Small, and Medium Enterprises (MSMEs) in improving business performance and competitiveness. However, not all MSMEs are able to adapt optimally to the digital transformation that occurs. This study aims to analyze the dynamics of the implementation of the digital economy in MSMEs in Buleleng Regency, Bali, focusing on growth opportunities and adaptation challenges. The research uses a qualitative approach with phenomenological methods. Data collection was carried out through interviews, observations, and documentation of MSME actors in the trade, culinary, and handicraft sectors. Data analysis uses the Miles, Huberman, and Saldaña model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the implementation of the digital economy in MSMEs in Buleleng Regency is still relatively simple and dominated by the use of social media and marketplaces. Digital technology provides opportunities in the form of expanding market reach, increasing sales, ease of customer service, and business efficiency. However, MSME actors still face various challenges in the form of low digital literacy, limited technological capabilities, concerns about online transaction risks, and lack of digital training and assistance. Therefore, synergy is needed between the government and MSME actors to improve digital capabilities to support sustainable business growth.
Kolaborasi BUMDes dan Program CSR dalam Pemberdayaan Masyarakat: Studi pada Petani Kopi di Desa Baloi, Kabupaten Murung Raya Novri Amdani Saragih; Saputra Adiwijaya; Ida Bagus Suryanatha
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 2 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1944

Abstract

This study analyzes community empowerment through the collaboration between BUMDes Baloi Usaha Mandiri and the CSR program of PT Maruwai Coal in developing the coffee commodity “Kopi Baloi” in Tumbang Baloi Village, Murung Raya Regency. Using a qualitative case study guided by an integrated Asset-Based Community Development (ABCD), Creating Shared Value (CSV), and social capital framework, primary interview data were triangulated with the company’s social mapping report and development master plan (RIPPM). The findings show that the collaboration successfully mobilized five community assets into value-added products, including Kopi Baloi and “Baloi’s Signature” coffee-leaf tea. However, the study reveals a central paradox: strong bonding social capital and downstream production contrast with weak bridging social capital, caused by limited production scale, unstable quality standards, lack of business legality (SPP-IRT), and minimal digital-logistic access, leaving the marketing chain dominated by local middlemen. Theoretically, this shows that BUMDes-CSR synergy in mining-ring villages can mobilize assets without building the market-linking cluster CSV theory identifies as essential for shared value creation. Practically, the study recommends a three-pillar strategy: strengthening BUMDes governance and B2C marketing, CSR-facilitated B2B partnerships with a gradual exit strategy, and district government support for logistics infrastructure and licensing.

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