cover
Contact Name
Muslim
Contact Email
paradoks.jie@umi.ac.id
Phone
+6282196242883
Journal Mail Official
paradoks.jie@umi.ac.id
Editorial Address
Jl. Urip Sumoharjo No.km.5, Panaikang, Kec. Panakkukang, Kota Makassar, South Sulawesi 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Paradoks : Jurnal Ilmu Ekonomi
ISSN : -     EISSN : 26226383     DOI : https://doi.org/10.57178/paradoks
Core Subject : Social,
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.
Articles 505 Documents
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

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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.
The Effectiveness Of Tax Collection And Vehicle Tax Arrears Collection At The Sentani Samsat Office In Jayapura District Koapaha , Hartiny Pop; Wahamuri, Arvy
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

This study aims to determine the effectiveness of vehicle tax arrears collection and the effectiveness of tax collection at the Sentani Samsat Office, Jayapura Regency in 2017-2022, as well as factors that hinder collection and government efforts to increase vehicle tax revenue. The research method used is a descriptive method with a qualitative approach. The results showed that vehicle tax revenue was very effective because it had reached the target with the highest achievement rate of 109.07% in 2017, but the realization of revenue in 2021 had not reached the target which was only 91.01% due to the impact of the Covid-19 pandemic. Meanwhile, the collection of tax arrears is considered less effective because the realization of achievement is still below 80%. Factors inhibiting vehicle tax collection are the lack of awareness and understanding of taxpayers about the provisions of tax payments, mismatches in taxpayer data, and transfer of vehicle ownership without transferring the name. To increase tax revenue, the Sentani Samsat Office has implemented several policies and programs that have been made by the Papua Province Revenue Management Agency, including socialization, data collection and door-to-door billing, raids, and elimination of tax fines and sanctions for late payments.
Trust and Brand Love in Special Interest Tourism Wijaya, Nyoman Surya; Arianty, A. A. Ayu Arun Suwi; Suwintari, Gusti Ayu Eka; Sudiarta, Nyoman
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

The purpose of this study is to find out the role of tourists' trust in adventure tourism destination, and brand love for Bali in influencing tourists' attitudes in deciding to make a return visit. This study uses a quantitative design based on positivism. The population is tourists who have carried out alternative tourism activities in an unlimited number. A sample of 120 was selected purposively, collected using a questionnaire. Descriptive analysis using SPSS, and inferential analysis using SEM with Smart PLS software. Based on the analysis, it was found that: 1) there was a positive and significant influence on attitudes, trust, and brand love on the intention to visit again, 2) a positive and significant influence was also obtained on attitudes towards trust; 3) Attitude also had a positive and significant effect on brand love; 4) Trust and brand love were able to significantly mediate the influence of attitude on the intention to revisit. This study only focused on Indonesian tourists so the results could not generalize the overall tourists. Theoretically, this contributes to the enrichment of marketing management, especially the Theory of Planned Behavior. The practical implications for alternative tourism managers are how to make activities very memorable, fun, able to increase tourist confidence, and the role of the Bali brand love is an attraction to increase the intention to visit again
Analisis Kepuasan Pasien Jkn Dan Non Jkn Menggunakan Hospital Consumer Assessment Healthcare Providers And Systems (Hcahps) Di Rumah Sakit Pertamina Kabupaten Cilacap Fitria Kusumaningtyas, Anggi; Rohendi, A; Kusnadi, Dadang
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Data dari BLUD RSUD Cilacap tahun 2022 menunjukkan prosentase kepuasan pasien 79,52%. Melalui Perbup Cilacap tahun 2018 tentang Standar Pelayanan Minimal Kesehatan di Cilacap, Tingkat kepuasan pelayanan Rumah Sakit di kabupaten Cilacap target minimal adalah 90%. Hal ini masih menjadi target yang harus dicapai oleh seluruh Rumah Sakit di Wilayah Kabupaten Cilacap. Tujuan penelitian ini untuk menganalisa kepuasan pasien menggunakan survei Hospital Consumer Assessment Healthcare Providers And Systems (HCAHPS) pada pasien Jaminan Kesehatan Nasional (JKN) dan Non JKN di Rumah Sakit Pertamina Kabupaten Cilacap. Metode Penelitian yang digunakan adalah mixed methode. Hasil Penelitian didapatkan kepuasan pasien menggunakan survei Hospital Consumer Assessment Healthcare Providers And Systems (HCAHPS) pada pasien Jaminan Kesehatan Nasional (JKN) lebih besar dari pasien Non JKN di Rumah Sakit Pertamina Kabupaten Cilacap. Pasien JKN puas terhadap 7 dari 9 variabel HCAHPS yaitu, komunikasi dokter, lingkungan Rumah Sakit, pertugas responsif, komunikasi pemberian obat, informasi kepulangan pasien, pemahaman pasien tentang informasi kepulangan, dan rekomendasi kepada orang lain. Konsekuensi atau akibat langsung dari hasil penelitian ini yang berkaitan dengan kebijakan dan dapat memberikan kontribusi praktis bagi manajemen adalah peningkatan sikap dan komunikasi serta peningkatan fasilitas yang dimiliki.
Pengaruh Likuiditas dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Perusahaan Subsektor Logam dan Sejenisnya Periode 2019-2023) Pulukadang, Vetty Damayanti; Monoarfa, Moh. Agus Salim; Fransissca, Dungga , Meriyana
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

This study aims to examine the influence of liquidity and leverage on firm value with profitability as a moderating variable (a case study on metal and similar subsektor companies listed on the Indonesia Stock Exchange for the period of 2019-2023). Sthhe study uses purposive sampling, resulting in a total sample of 14 metal companies and similar companies. The data collection relies on secondary data, specifically financial reports published by the Indonesia Stock Exchange (IDX). The anlysis is conducted using The Partial Least Squares (PLS) method with the assistance of SmartPLS 3.2.9 software. The research finding and data analysis indicate that liquidity, leverage, and profitability partially influence firm value, In addition, profitability moderates the relationship between liquidity and firm value, but does not moderate the relationship between leverage and firm value.
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.
Proposed Business Strategy to Increase Competitiveness of Genta Guitar Farras, Muhammad Ramzy
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

This study aims to develop a business strategy for Genta Guitar to enhance its competitiveness in Indonesia’s rapidly growing guitar market. Employing internal and external analysis tools, including Value Chain Analysis, VRIO, PESTEL, and Porter’s Five Forces, the research identifies strategic gaps affecting Genta Guitar’s sales performance. By synthesizing findings into a SWOT analysis and refining strategies using the TOWS Matrix, this paper proposes actionable recommendations. The results highlight the need for improved brand recognition, optimized distribution channels, and tailored marketing strategies. Implementation of these strategies can close existing gaps, enhance competitiveness, and drive sustainable growth in the local market.
Analysis of Human Capital Readiness and Digital Culture on Employee Performance in Facing Industry 4.0 : Case Study of Perum DAMRI Febriani, Nabila Eka; Febriansyah, Hary
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Perum DAMRI, a state-owned transportation company, faces significant challenges in transitioning to Industry 4.0, with only 4.7% of employees classified as digitally skilled. This condition indicates that Perum DAMRI needs to significantly improve human capital readiness to compete in the digital era. This study aims to evaluate the human capital readiness and digital culture, towards employee performance at Perum DAMRI Head Office in facing Industry 4.0 challenges.. A survey was conducted to assess human capital readiness and the influence of digital culture on performance. The findings indicate that human capital readiness, particularly in the knowledge and hard skills dimensions, is categorized as “Not Ready,” highlighting substantial gaps and the need for comprehensive training and development programs. Additionally, digital culture positively influences employee performance, emphasizing the importance of fostering values such as innovation, collaboration, agility, and a digital-first mindset. The study concludes that both human capital readiness and digital culture significantly affect employee performance, underscoring their critical roles in supporting DAMRI's transition to Industry 4.0.