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Trending: Jurnal Manajemen dan Ekonomi
Published by Universitas 45 Surabaya
ISSN : 2964531X     EISSN : 2962083X     DOI : 10.30640
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
kajian-kajian aktual seputar bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah. Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 394 Documents
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Analisis Faktor Kepatuhan Wajib Pajak Badan pada Implementasi Sistem Coretax Dian Vera Olivia; Abubakar Arief
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7224

Abstract

This study aims to analyze the factors influencing corporate taxpayer compliance in the implementation of the Coretax System. It examines the effect of the Coretax System, Tax Knowledge, and Trust in Government on Taxpayer Compliance, with Taxpayer Intention serving as a mediating variable. The novelty of this study lies in investigating the mediating role of taxpayer intention in explaining the relationships between these variables. A quantitative research method was employed by distributing structured questionnaires to corporate taxpayers in the Greater Jakarta (Jabodetabek) area, resulting in 200 valid research samples. The collected data were analyzed using an appropriate statistical approach to test both direct and indirect relationships among the variables. The results show that the Coretax System, Tax Knowledge, and Trust in Government each have a positive and significant effect on Taxpayer Compliance. Furthermore, Taxpayer Intention also has a positive and significant effect on Taxpayer Compliance and significantly mediates the relationships between the independent variables and taxpayer compliance. These findings indicate that improving the quality of the tax administration system, strengthening taxpayers’ knowledge of taxation, and increasing public trust in government institutions can enhance taxpayer compliance. The study provides practical insights for policymakers and serves as a valuable reference for future research by incorporating additional variables, different analytical approaches, or broader research settings.
Analisis Tingkat Digital Presence, Brand Awareness, dan Brand Interest PT Trijaya Pratama Futures (TPFx) pada Masyarakat Pengguna Media Digital Steven Riski Tamba; Lina Fatimah Lishobrina
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7226

Abstract

Digital technology has transformed the way people obtain information, become familiar with brands, and choose products or services, including in the futures brokerage industry. This trend has prompted businesses to strengthen their digital presence as a means of increasing brand awareness and fostering brand interest among digital media users. The objective of this study is to evaluate the level of digital engagement, brand awareness, and brand interest in PT Trijaya Pratama Futures (TPFx) among the population of digital media users. This study employs a quantitative approach combined with a descriptive approach. Data were collected through purposive sampling by distributing an online questionnaire to 122 selected participants. The data were then analyzed using descriptive statistics to illustrate the characteristics of each research variable. Mean values, frequencies, and percentages were calculated. The results show that, in the moderate category, Digital Presence scored an average of 3.24, Brand Awareness scored an average of 3.10, and Brand Interest scored an average of 3.67. The findings indicate that the public is highly interested in learning about the services offered by PT Trijaya Pratama Futures, even though brand awareness remains relatively low.Therefore, businesses must optimize their digital marketing strategies by increasing their social media activity, optimizing their websites, providing educational content, and continuing to use various digital platforms to boost visibility, increase brand awareness, and expand their market reach.
Sustainable Development in the Digital Era: the Role Artifical Intelligence and the Internet of Things in Suporting the Green Economy Adira Devina Mahmudi; Alvina Safitri; Mila Hariani
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7273

Abstract

Sustainable development has become a global priority in addressing environmental challenges while maintaining economic growth and social welfare. In the digital era, Artificial Intelligence (AI) and the Internet of Things (IoT) have emerged as key technologies that support the implementation of a green economy through efficient and data-driven resource management. This study aims to analyze the role of AI and IoT in supporting sustainable development, examine their contribution to improving resource efficiency, and identify the challenges associated with their implementation. The study employs a conceptual research method with a qualitative approach based on a literature review of recent scientific journals, books, and other relevant academic publications. The findings indicate that AI enhances decision-making, optimizes resource utilization, and reduces operational waste, while IoT enables real-time monitoring and automated management across various sectors. The integration of AI and IoT creates intelligent systems that improve energy efficiency, support environmental management, and strengthen green economy practices. However, challenges such as digital infrastructure gaps, limited human resources, high implementation costs, and data security concerns remain. Therefore, collaboration among governments, industries, and educational institutions is essential to maximize the contribution of AI and IoT to sustainable development.
Kualitas Layanan Ojek Online dalam Sistem Gig Ekonomi: Systematic Literature Reizaldi Reviansyah; Yosafattrinovianto Yosafattrinovianto; Richo Excllecia Wijaya; Fachri Dwi; Sudadi Pranata
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7277

Abstract

The development of digital platforms has driven the emergence of the gig economy, transforming work mechanisms in app-based transportation services, including online motorcycle taxis. This system provides flexibility for workers and convenience for consumers; however, factors influencing service quality within the gig ecosystem require comprehensive investigation. This study aims to analyze the factors affecting online motorcycle taxi service quality within the gig economy system. The research employed a Systematic Literature Review (SLR) method using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. Article selection was conducted through the Watase UAKE platform on Scopus-indexed publications, with 107 initial articles identified and 20 articles selected based on inclusion criteria for qualitative descriptive analysis. The findings indicate that service quality is influenced by algorithmic management, work engagement, platform fairness and transparency, incentive and compensation systems, as well as workers’ adaptability to the digital environment. Service quality is not solely determined by driver competence but also by platform governance that enhances worker motivation, engagement, and perceptions of fairness. This study highlights the importance of integrating technology, human resource management, and worker well-being to support sustainable improvements in gig economy service quality.
The Role of Sustainability Reporting in Enhancing Corporate Transparency and Firm Value in the ESG Era Nur Abdillah; Warsino Warsino; Ni Nengah Citra Dwi Anggraeni; Edhi Prayitno
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7282

Abstract

This study aims to analyze the role of sustainability reporting in enhancing corporate transparency and firm value in the Environmental, Social, and Governance (ESG) era. ESG issues have become increasingly important in business practice and capital markets because investors no longer evaluate firms solely based on financial performance, but also consider how companies manage environmental risks, social responsibility, and governance quality. This study employs a quantitative approach with an explanatory research design. The sample consists of 120 non-financial companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 600 firm-year observations. The data were obtained from annual reports, sustainability reports, financial statements, and capital market data. Sustainability reporting is measured using a sustainability disclosure index based on ESG indicators, corporate transparency is measured using an information transparency index, and firm value is measured using Tobin’s Q. The data analysis technique is panel data regression with mediation testing. The results show that sustainability reporting has a positive effect on corporate transparency and firm value. Corporate transparency is also found to have a positive effect on firm value and to mediate the relationship between sustainability reporting and firm value. These findings confirm that sustainability reports do not merely serve as compliance instruments, but also function as strategic mechanisms for strengthening information openness, reducing information asymmetry, and increasing investor confidence. This study implies that companies should prepare sustainability reports in a material, consistent, credible, and business-integrated manner in order to create sustainable firm value.
Self-Efficacy to Explain the Intention to Be a Farmer in the Zinenial Generation Ahmad Afin Al Hakim; Nur Jannah; Wahyu Eko Pujianto
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7290

Abstract

This study aims to examine the influence of attitude, subjective norm, and perceived behavioral control on Generation Z's intention to become a farmer, with self-efficacy serving as a mediating variable. The study adopts a quantitative research approach by distributing questionnaires to Generation Z individuals who have an interest in the agricultural sector. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 through the evaluation of the measurement model (outer model) and the structural model (inner model). The findings reveal that attitude, subjective norm, and perceived behavioral control have positive and significant effects on self-efficacy. Furthermore, subjective norm and perceived behavioral control significantly and positively influence the intention to become a farmer. However, attitude does not have a significant direct effect on the intention to become a farmer. The results indicate that strong self-efficacy, social support, and individuals' confidence in their ability to overcome challenges are key factors in encouraging Generation Z to pursue careers in the agricultural sector. These findings contribute to the development of the Theory of Planned Behavior by highlighting the mediating role of self-efficacy in explaining young people's entrepreneurial intentions in agriculture.
Analisis Estetika Konten Visual Instagram sebagai Media Komunikasi Pemasaran Digital dalam Membangun Persepsi Konsumen dan Brand Image pada Pizarro Restaurant Bali Made Sajna Gayatri; Ni Kadek Dessy Hariyanti; I Gusti Ngurah Sanjaya
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7301

Abstract

In today's business conditions, digital marketing serves as the primary driver for the culinary industry to increase visibility so that the company's goals in building a brand image can be achieved. The application of visual aesthetics on social media is one way a company promotes product identity through attractive visual stimuli. Pizarro Restaurant Bali is a culinary business operating in the service sector using a hybrid business concept that combines a seafood restaurant and a fishing equipment shop. Pizarro Restaurant Bali operates in the field of food and beverage services, targeting the family market segment as well as the fishing hobbyist community. However, Pizarro Restaurant Bali currently aims to strengthen its brand image as a preferred restaurant without sidelining its unique identity, thus requiring an in-depth analysis of the quality of visual stimuli presented on the Instagram account @warungpizarro. The method used in this research is a descriptive qualitative research method to examine the application of visual aesthetic elements and the Stimulus-Organism-Response (SOR) theory at Pizarro Restaurant Bali. The results obtained in this study indicate the existence of a visual noise phenomenon that causes brand image ambiguity, where the public response to fishing equipment content tends to be higher (average interaction of 14.3) compared to culinary content, which only reaches a figure of 9. This indicates the need for visual aesthetic standardization to align consumer perceptions toward the restaurant's identity.
Optimalisasi Collaborative Governance dalam Pengembangan UMKM melalui Inovasi Layanan HALO UMKM : Studi Kasus pada Dinas Koperasi UMKM dan Tenaga Kerja Kabupaten Sinjai A. Adhe Anggara; Sadly Abdul Djabar; Abdul Samad A.
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7335

Abstract

This study aims to analyze the implementation of collaborative governance in SME development through the HALO UMKM service innovation, identify supporting and inhibiting factors, and formulate strategies for its optimization in Sinjai Regency. The study employs a descriptive qualitative approach with data collection techniques including interviews, observations, and documentation of nine informants selected through purposive sampling. Data analysis utilizes the Miles and Huberman interactive model, with validity testing conducted through triangulation of sources and methods. The research findings indicate that the implementation of collaborative governance in the development of MSMEs through the HALO UMKM service innovation at the Sinjai Regency Cooperative, SME, and Labor Office has not yet been fully optimized. Based on the Ansell and Gash model, the aspects of starting conditions, institutional design, facilitative leadership, and collaborative process have not fully supported the realization of effective collaborative governance. The optimization of collaborative governance is supported by shared vision among stakeholders, regulatory support, ease of OSS services, the role of associations and academics, as well as increased public awareness of local products. However, its implementation still faces obstacles such as sectoral ego, suboptimal cross-sectoral coordination, limited human resources, unsynchronized MSME data, low business operator participation, and limitations in digital services. Therefore, an optimization strategy is needed through the establishment of a cross-sectoral coordination forum, strengthening partnerships with associations and academia, integrating SME data, developing a tiered capacity-building curriculum, strengthening the HALO UMKM digital platform, and enhancing outreach, mentoring, and business matching for SME operators in Sinjai Regency.
Analisis Pengaruh Risiko Pasar, Leverage, dan Diversifikasi terhadap Keputusan Investasi Perbankan Indonesia Periode 2020-2024 Edi Ahmad Junaedi; Yoyo Sudaryo; Eko Djoko Prabowo
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7337

Abstract

Abstract This study aims to analyze the influence of market risk, leverage, and diversification on investment decisions in Indonesian banks during the 2020-2024 period. The background of this study is the importance of understanding the factors influencing bank investment decisions amidst global economic uncertainty and domestic dynamics. The research method used is a quantitative approach with secondary data in the form of annual financial reports and stock price data from 38 commercial banks listed on the Indonesia Stock Exchange (IDX). The analysis technique used is panel data regression with the assistance of EViews software. The results show that market risk, as proxied by stock beta, has a negative and significant effect on investment decisions. Leverage, as measured by the Debt to Equity Ratio (DER), also has a negative and significant effect. Meanwhile, diversification, as proxied by the ratio of non-interest income to total operating income, has no significant effect. The conclusion of this study is that market risk and leverage are important determinants of bank investment decisions, while diversification has not received sufficient attention. This study recommends that banking management focus more on market risk management and optimal capital structure in investment decision-making.
Pengaruh Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Pengungkapan ESG Sebagai Variabel Moderasi I Wayan Radika Putra; I Nyoman Sunarta
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7363

Abstract

This study aims to examine the effect of profitability and dividend policy on firm value with ESG disclosure as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2023–2025. This research employed a quantitative approach using secondary data collected from annual reports, financial statements, and sustainability reports. The sample consisted of 15 companies selected through purposive sampling, resulting in 45 observations. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The findings indicate that profitability and dividend policy have a positive and significant effect on firm value. Furthermore, ESG disclosure significantly strengthens the positive effect of profitability on firm value, suggesting that sustainability disclosure enhances investor confidence in profitable firms. Conversely, ESG disclosure weakens the positive effect of dividend policy on firm value, indicating that investors also consider companies’ commitments to sustainability initiatives when evaluating dividend decisions. These findings highlight that integrating strong financial performance with comprehensive ESG disclosure is essential for enhancing firm value and strengthening long-term competitiveness in the energy sector.

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