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<![CDATA[Evaluasi Penerapan Akuntansi Manajemen Lingkungan dalam Pengelolaan Program Kerja pada Dinas Lingkungan Hidup Kabupaten Bangkalan ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7662
<![CDATA[This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.]]>
<![CDATA[Pengaruh Profitabilitas Audit Report Lag : Moderasi Komite Audit Pada Perusahaan Subsektor Makanan Dan Minuman ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7692
<![CDATA[Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions]]>
<![CDATA[Analisis Efektivitas Strategi Pemasaran Digital pada UMKM Kuliner : Studi Kasus: UMKM di Pasar Raya MMTC Medan ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7719
<![CDATA[The purpose of this study is to analyze and evaluate the effectiveness of digital marketing strategies implemented by Micro, Small, and Medium Enterprises (MSMEs), particularly those engaged in the culinary sector, within the Pasar Raya MMTC (Medan Metropolitan Trade Center) area in facing digital era competition. The research method employed is descriptive qualitative with a case study approach. Data collection involved in-depth interviews with MSME owners, observation of digital promotional activities (Social Media and Marketplaces), and content analysis. The results indicate that the most effective and commonly used digital strategies include: (1) Marketplace Optimization (focusing on discount and flash sale features), (2) Social Media Marketing Utilization (Instagram and TikTok for visual/video content), and (3) Collaboration with Local Micro-Influencers or food vloggers. The effectiveness of these strategies is measured by the increase in sales volume (an average of 20-30% after digital adoption) and improved brand visibility. The main obstacles encountered by MMTC MSMEs are the lack of consistency in content creation, limited funds for paid advertising, and insufficient understanding of digital data analytics. This study concludes that digital adaptation is essential, but it must be supported by improving digital literacy and providing targeted assistance focused on analyzing the return on investment (ROI) of digital marketing activities for sustainable growth.]]>
<![CDATA[Strategi Pemasaran Digital Melalui Media Sosial dalam Meningkatkan Loyalitas Konsumen UMKM ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7721
<![CDATA[The development of information technology has transformed the way micro,small,and medium enterprises (MSMES) market their products and interact with consumers.social media now plays a crucial role as a primary tool in digital marketing strategies due to its ability to reach consumers widely, quickly, and interactively. This study aims to analyze how digital marketing strategies through social media can enhance consumer loyalityamong MSMES. This research employs a qualitative descriptive approach, collecting data through in-depth interviews, observation of social media activities, and documentation of several MSMEs in medan. The findings reveal that consistent implementation of digital marketing strategies through social media significantly improves consumer loyalty. The main factors influencing this improvement include engaging content quality, active interaction between sellers and customers, and the effective use of social media features such as paid advertisements and collaborations with local influencers. The study concludes that digital marketing strategies through social media not only boost sales but also strengthen long-term relationships between MSMEs and their customers. Therefore, optimizing social media utilization becomes a strategic step for MSMEs to remain competitive in the digital era.]]>
<![CDATA[Pengaruh Harga dan Kualitas Produk Terhadap Minat Beli Konsumen pada UMKM Pajak MMTC ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7732
<![CDATA[This study was conducted to examine the extent to which product price and quality influence consumer interest in purchasing MMTC Tax. These two elements are believed to be the main considerations in the purchase decision-making process. This research applied a quantitative method using a survey technique, in which data was collected through the distribution of questionnaires to MMTC Tax service users. The data analysis technique used was multiple linear regression to measure the effect of each independent variable on the dependent variable. The findings show that both price and product quality have a positive and significant impact on purchasing interest. Together, these two factors were found to significantly influence consumers' willingness to make a purchase. Based on these results, it can be concluded that competitive pricing and superior product quality can drive an increase in the purchasing interest of MMTC Tax consumers.]]>
<![CDATA[Analisis Fundamental Mikro dan Struktur Modal terhadap Nilai Perusahaan Tekstil BEI Melalui Profitabilitas ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7740
<![CDATA[The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.]]>
<![CDATA[Analisis Kinerja Keuangan UMKM Makanan dan Minuman dalam Naungan Rumah BUMN Rembang ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7780
<![CDATA[The financial performance of MSMEs is the result of a business's success in sustaining itself thru financial management. This research aims to provide information on the impact of financial literacy, payment gateways, and financial inclusion on the financial performance of MSMEs. This investigative activity involves two types of variables: independent variables consisting of financial literacy, payment gateways, and financial inclusion, while the financial performance of MSMEs is the dependent variable. Food and beverage MSMEs under the auspices of Rumah BUMN are the study population, totaling 337. The method for determining the sample size was determined using Slovin's formula, and sampling was conducted using specific criteria, resulting in a sample size of 77 respondents. The data analysis technique involves multiple linear regression analysis. This research activity found that each of the variables used, namely financial literacy, payment gateway, and financial inclusion, has a significant positive impact on the financial performance of MSMEs. The coefficient of determination shows that 91.3% of the variables of financial literacy, payment gateway, and financial inclusion are able to explain the financial performance variable of MSMEs.]]>
<![CDATA[Dampak Suku Bunga, Inflasi dan Nilai Tukar Terhadap Return Obligasi Korporasi di Perbankan Indonesia ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7787
<![CDATA[This study evaluates how macroeconomic variables such as interest rates, inflation, and exchange rates affect the returns on corporate bonds issued by the banking sector in Indonesia. Corporate bonds are an attractive investment alternative, but their performance is highly influenced by fluctuations in national economic conditions. This study uses secondary data obtained from company financial reports, macroeconomic data, and bond market information over a certain period. Multiple linear regression analysis is applied to assess the extent to which each factor affects bond returns. The analysis results indicate that increases in interest rates and inflation tend to reduce bond returns, while the effect of exchange rates is inconsistent and depends on the economic stability at the time. These findings can serve as important considerations for investors, financial analysts, and policymakers in managing risks and opportunities in the Indonesia banking bondmarket.]]>
<![CDATA[Pengaruh Green Accounting , Enviromental Performance, dan Corporate Governance Terhadap Kualitas Laporan Keberlanjutan pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.7923
<![CDATA[This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.]]>
<![CDATA[Pengaruh Celebrity Endorser, Customer Review, dan Harga Terhadap Minat Pembelian Produk Scarlett Whitening di E-Commerce ]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurrie.v5i1.8162
<![CDATA[This research investigates how celebrity endorsements, customer reviews, and pricing affect consumers’ intention to purchase Scarlett Whitening products. Amid intense competition in the skincare industry, firms are required to focus not only on product features but also on psychological and perceptual aspects that influence consumer behavior. Celebrity endorsers contribute to strengthening brand trust, customer reviews offer insight based on user experiences, while price reflects consumers’ perceived value of the product. This study adopts a quantitative explanatory design, with data obtained from 204 respondents through structured questionnaires using a five-point Likert scale. The collected data were analyzed using multiple linear regression with SPSS version 26. The findings indicate that celebrity endorsers, customer reviews, and price have both simultaneous and individual positive and significant impacts on purchase intention. An adjusted R-square value of 0.274 suggests that these variables account for 27.4% of the variation in consumers’ purchase intention. Overall, the results highlight that appropriate endorsements, trustworthy reviews, and competitive pricing collectively enhance consumers’ intention to purchase Scarlett Whitening products]]>
