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Jl. Urip Sumoharjo No.km.5, Panaikang, Kec. Panakkukang, Kota Makassar, South Sulawesi 90231
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INDONESIA
Paradoks : Jurnal Ilmu Ekonomi
Published by Universitas Muslim Indonesia
ISSN : -     EISSN : 26226383     DOI : https://doi.org/10.57178/paradoks
Core Subject : Social,
Social Sciences
Jurnal ini memuat tulisan ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru dan bibliografi. Tulisan-tulisan yang dimuat telah melalui proses penyuntingan seperlunya oleh penerbit dengan tanpa mengubah substansi sesuai naskah aslinya. Tulisan dalam setiap penerbitan merupakan tanggungjawab pribadi penulisnya, dan bukan mencerminkan pendapat penerbit. Naskah yang dikirim pada redaksi harus merupakan naskah asli dan tidak sedang dipertimbangkan untuk diterbitkan oleh penerbit yang lain.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 46 Documents
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Search results for , issue "Vol. 8 No. 1 (2025): November - Januari" : 46 Documents clear
The Influence of Accountability, Transparency, and Moral Reasoning on the Audit Quality of the Inspectorate of West Sulawesi Province Hanif AR, Muh Amir; Nirwana, Nirwana; Darmawati, Darmawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1014

Abstract

High-quality audits are essential for fostering transparency and accountability in public financial management, ultimately enhancing public trust. This study examines the effects of accountability, transparency, and moral reasoning on audit quality at the Inspectorate of West Sulawesi Province. Data were collected from 50 auditors with an 80% response rate using a quantitative approach and survey method. The results reveal that accountability and transparency significantly influence audit quality, while moral reasoning shows no significant effect. These findings align with agency theory, highlighting the role of transparency and accountability in reducing information asymmetry. The study emphasizes the need for policies that strengthen accountability and transparency in public sector audits. The results provide practical implications for improving audit quality and serve as a foundation for future research with broader scope and additional variables.
The Effect of Transfer Pricing and Firm Size on Financial Performance with Liquidity as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) Hanif AR, Muh Amir; Usman, Asri; Alimuddin, Alimuddin
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1015

Abstract

Manufacturing companies listed on the Indonesia Stock Exchange (IDX) face challenges in improving financial performance amidst global competition. Transfer pricing is used to optimize profits, while firm size is believed to affect operational stability. This study aims to examine the impact of transfer pricing and firm size on financial performance, with liquidity as a moderating variable. The research utilizes secondary data from financial statements for the 2021-2023 peri-od. The analysis method employed is Moderated Regression Analysis (MRA) to evaluate direct effects and the interaction of the moderating variable. The results show that transfer pricing has a positive and significant impact on financial performance, while firm size does not significantly influence it. Additionally, liquidity does not moderate the relationship between independent var-iables and financial performance. This study highlights the importance of transfer pricing as a fi-nancial efficiency strategy without reliance on liquidity as a moderating factor.
Changes in Consumer Behavior Through E-Payment in the Implementation of Green Economy Ar, Dhita Pratiwi; Lutfi, Anugrah; Akbar, Muhammad; Layli, Nuril; Salam, Karta Negara
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1017

Abstract

In recent years, there has been a growing awareness of the importance of adopting environmentally sustainable infrastructure. The shift towards a circular economy and the increased use of digital payment methods (e-payment) have emerged as key drivers of sustainable consumer behavior. This study examines the impact of con-sumer behavior changes through the adoption of e-payment systems within the framework of green economy practices. The research was conducted in Makassar, involving a sample of 150 respondents, and analyzed using Structural Equation Modeling (SEM). The results indicate a significant relationship between consumer behavior changes and the increased use of e-payment, which in turn supports the implementation of green economy practices. The findings highlight that e-payment adoption contributes to reduced carbon emissions and the use of non-renewable resources, promoting a more sustainable and efficient economy.
Measuring the New Construct 'Ethics and Norms-Based Work': A Construction from Human Capital Theory with Religious Norms in Indonesia Hasmin, Hasmin; Nurung, Jumiaty
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose: This study aims to develop the "Ethics and Norms-Based Work" (ENBW) construct by integrating Human Capital Theory with ethical and religious norms within the Indonesian context, addressing significant gaps in the existing literature. Methodology/Approach: The research employed a holistic approach, utilizing Structural Equation Modeling (SEM) with Amos to analyze data collected from 137 professionals across diverse sectors, including civil servants, educators, entrepreneurs, and employees of state-owned enterprises in South and West Sulawesi. Findings: The findings underscore the importance of incorporating ethical and moral values into human capital development. This integration not only enriches the understanding of human capital but also promotes a more ethical, productive, and inclusive work environment. Additionally, it supports economic, social, and environmental sustainability. Theoretical and Managerial Implications: For academics, the ENBW construct offers a new perspective on Human Capital Theory, emphasizing the integration of ethical principles into human resource development strategies. For practitioners, the findings provide actionable insights for fostering ethical behavior and sustainability within organizations. Research Limitations: The study is limited to a specific geographic region within Indonesia and a sample size of 137 professionals, which may affect the generalizability of the findings. Future research should consider broader geographic and sectoral scopes to validate and extend the applicability of the ENBW construct.
Pengaruh Pelatihan, Kompensasi, dan Disiplin Kerja terhadap Kinerja Pegawai: Suatu Tinjauan Pustaka Hidayat, Syarif; Janah Sojanah; Rofi Rofaidah
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1037

Abstract

Di antara banyaknya penelitian kuantitatif yang mengkaji pengaruh antar variabel pelatihan, kompensasi, dan disiplin kerja terhadap kinerja pegawai, penelitian ini memiliki urgensi untuk mengkaji lebih dalam dengan pendekatan kualitatif. Pendekatan ini memungkinkan pemahaman yang lebih mendalam mengenai dinamika dan interaksi faktor-faktor tersebut dalam konteks yang lebih kompleks dan kontekstual. Dengan menggunakan metode kualitatif, data diperoleh melalui wawancara mendalam dan diskusi kelompok terfokus dengan pegawai dan manajer dari berbagai industri. Hasil penelitian menunjukkan adanya interaksi penting antara ketiga faktor ini dalam meningkatkan kinerja pegawai dan keberhasilan organisasi. Studi ini menyoroti perlunya strategi sumber daya manusia yang holistik untuk mendukung pencapaian tujuan organisasi secara jangka panjang. Temuan ini memberikan wawasan praktis dalam merancang kebijakan yang mendukung pertumbuhan, motivasi, dan disiplin pegawai, serta menekankan pentingnya pendekatan seimbang untuk mempertahankan produktivitas organisasi.
Dari Variabel Makroekonomi Ke Return Saham: Studi Literatur Dan Fakta Empiris Pada Emerging Market Economy Reza , Faizal
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Seiring dengan perkembangan perekonomian, kontribusi variabel makroekonomi disinyalir cukup besar dalam mempengaruhi return saham. Beberapa teori sejak lama dikembangkan guna menangkap hipotesis ini. Artikel ini bertujuan untuk mengkaji literatur dan fakta empiris mengenai pengaruh variabel makroekonomi terhadap return saham pada Emerging Market Economy. Penelitian ini menggunakan pendekatan literature review dimana artikel yang relevan dikumpulkan dan dianalisis untuk memahami hubungan antara faktor eksternal makroekonomi dan kondisi pasar saham. Hasil penelitian menunjukkan bahwa metode perhitungan dengan pendekatan berbeda mempengaruhi interpretasi data pasar. Faktor-faktor seperti tingkat bunga, inflasi, dan nilai tukar memiliki dampak signifikan yang bervariasi terhadap return saham. Pertumbuhan ekonomi nampaknya menunjukkan pengaruh yang tidak selalu jelas, sehingga memerlukan analisis lebih lanjut. Pendekatan CAPM dan APT sejak lama digunakan untuk menganalisis return saham, dimana CAPM fokus pada risiko sistematik, sedangkan APT menawarkan pendekatan lebih luas dengan mempertimbangkan berbagai faktor risiko yang memungkinkan analisis yang lebih komprehensif terhadap pergerakan harga saham itu sendiri. Penelitian ini juga mengeksplorasi bagaimana pengaruh faktor-faktor makroekonomi utama seperti inflasi, tingkat bunga, nilai tukar, dan pertumbuhan ekonomi (GDP) terhadap return saham di pasar negara sedang berkembang. Temuan ini memberikan pemahaman yang lebih dalam tentang peran kritis faktor-faktor makroekonomi tersebut dalam mempengaruhi dinamika pasar modal di negara-negara sedang berkembang.
Analysis of Factors Influencing Purchase Intentions in Live Shopping in Batam Chrisderry; Christiarini, Renny
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose: This research aims to analyze the influence of argument quality, credibility of influencers and interactivity, kindness on consumer welfare and purchase intentions on live shopping broadcast from Batam. Methodology/Approach: The research approach is quantitative, by obtaining data through distributing questionnaires to 200 livestreaming shopping users in Batam City. Data analysis through the SMART-PLS statistical program, by carrying out validity, reliability tests, direct influence tests via path coefficients, coefficient of determination tests, and quality index tests. Findings: The findings suggest that there is a significant influence between influencers and interactivity and credibility. Credibility and kindness also have a significant effect on consumer welfare. However, this research cannot prove a significant relationship from argument quality to credibility. Additionally, consumer well-being underscores its significant direct influence on purchase intentions Theoretical and Managerial Implications: For academics, future researcher can discuss the influence of argument quality, credibility of influencers and interactivity, kindness to consumer welfare and purchase intentions on different research objects. For practitioners, the findings provide actionable insights for marketers to choose influencers with credibility, kindness and good quality arguments so that they can improve the consumer welfare felt by their customers, due to increase their intention to purchase their products. Research Limitations: The study is limited to a specific geographic region within Batam and a sample size of 200 respondents, which may affect the findings generalizability. Future research should consider broader geographic and sectoral scopes due to validate as well as extend the applicability of this research construct.
The Influence of Leadership Style and Work Discipline on Employee Performance in Regional Government Offices Lestari, Dania Puji; Shaura, Rizkiana Karmelia; Kurniawan, Hendra
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1076

Abstract

This study aims to analyze and understand how leadership style and work discipline can affect employee performance partially and simultaneously in providing maximum service to the community. This study uses a quantitative approach with descriptive statistical methods, Data collection techniques are carried out by conducting observations and distributing questionnaires, while data analysis techniques used in this study are data quality instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The results of the study indicate that leadership style and work discipline have a positive and significant influence on employee performance. Therefore, it can be said that the variables of leadership style and work discipline affect employee performance at the Jaya District Office, Depok.
Analysis of the Role of Social Accounting in Addressing Income Inequality and Environmental Influences Tahir, Arlan; Lande, Adriani; Ermawati, Yana; Basannang, Siti Mariani; Junaedy, Junaedy
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1078

Abstract

This study examines the role of social accounting in addressing income inequality and managing environmental impacts, highlighting its adaptability across diverse socio-economic contexts and its contribution to corporate social responsibility (CSR). Utilizing a systematic literature review, this study synthesizes insights from recent research to explore how flexible social accounting frameworks align with different regulatory and socio-economic environments. It assesses both theoretical foundations and practical applications. Legitimacy theory serves as a conceptual basis, framing social accounting as a tool for building public trust and enhancing corporate accountability. The findings suggest that social accounting effectively promotes economic and environmental transparency. Social accounting fosters greater public trust and aligns corporate actions with societal expectations by enabling companies to record and report wage distribution, employment practices, and environmental metrics. The study also underscores the importance of flexible social accounting frameworks that allow companies to adapt to local socio-economic conditions, especially in regions with resource constraints or unique regulatory environments. This study advances the understanding of social accounting’s dual role as a reporting and strategic tool for sustainable development. Practically, it suggests that companies adopting adaptable social accounting frameworks can improve stakeholder relations, build credibility, and support long-term sustainability goals. These findings are relevant for corporate managers, policymakers, and future researchers interested in the impact of socially responsible practices on corporate reputation and public trust.
Strategi Pengembangan Objek Wisata Alam Halal Air Terjun Takapala, di Kecamatan Tinggi Moncong Kabupaten Gowa Dewi, Ratna; Arfah, Aryati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1084

Abstract

Pengembangan objek wisata halal membutuhkan strategi yang tepat agar dapat menjadi destinasi unggulan yang menarik dan tetap sesuai dengan syariat Islam. Penelitian ini bertujuan untuk mengkaji strategi pengembangan wisata alam halal di Air Terjun Takapala, Desa Bontolerung, Kecamatan Tinggi Moncong, Kabupaten Gowa, guna meningkatkan daya tarik wisatawan. Variabel penelitian meliputi analisis Strengths (Kekuatan), Weaknesses (Kelemahan), Opportunities (Peluang), Threats (Ancaman), dan kinerja pemasaran. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada 107 responden. Data dianalisis menggunakan analisis SWOT dan regresi berganda. Hasil penelitian menunjukkan bahwa variabel kekuatan (Strengths) dan ancaman (Threats) memiliki pengaruh positif dan signifikan terhadap kinerja pemasaran. Variabel peluang (Opportunities) juga berpengaruh positif, sedangkan kelemahan (Weaknesses) berpengaruh positif namun tidak signifikan terhadap kinerja pemasaran. Secara keseluruhan, strategi pengembangan wisata halal Air Terjun Takapala melalui pendekatan analisis SWOT terbukti mampu mendukung peningkatan kinerja pemasaran secara signifikan. Penelitian ini merekomendasikan optimalisasi kekuatan dan peluang, serta pengelolaan kelemahan dan ancaman untuk mendukung pengembangan wisata halal yang berkelanjutan dan kompetitif.

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