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INDONESIA
e-Jurnal Apresiasi Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Pasaman Simpang Empat
ISSN : 23373997     EISSN : 26139774     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other relevant topics with is available.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol 14, No 1 (2026)" : 20 Documents clear
THE INFLUENCE OF TOTAL QUALITY MANAGEMENT AND SUPPLY CHAIN MANAGEMENT ON THE OPERATIONAL PERFORMANCE OF USED CAR SHOWROOMS IN PEKANBARU: THE ROLE OF COMPETITIVE ADVANTAGE AS A MEDIATING VARIABLE Kumala, Evidya; Nugroho, Gilang; Lubis, Rehansa
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1038

Abstract

This study aims to analyze the effect of Total Quality Management (TQM) and Supply Chain Management (SCM) on organizational performance (OP) with competitive advantage as a mediating variable in used car showrooms in Pekanbaru. Using a Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) approach, this study tests five main hypotheses that link these constructs. The results of the hypothesis testing show that competitive advantage plays an important role in improving organizational performance, while TQM and SCM are proven to have a significant influence on competitive advantage. SCM and CA significantly improve organizational performance, while TQM does not show a significant direct influence on organizational performance or competitive advantage. This study provides important insights for used car showrooms in Pekanbaru to utilize TQM and SCM in designing more efficient operational strategies and improving competitive advantage to face increasingly fierce competition. These findings also contribute to the literature on quality management and supply chain in the Indonesian automotive industry, as well as providing practical directions for improving company performance and competitiveness
MANAGEMENT POLICIES AND OHSMS IMPLEMENTATION: A CASE STUDY OF PT CAHAYA AGUNG DIRGAYASA Fadhilah, Daffa Ino; Palupi, Majang
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1000

Abstract

This study aims to analyze the implementation of the Occupational Safety and Health Management System (OSHMS) program and the role of management policies on employee performance at PT Cahaya Agung Dirgayasa, a high-risk construction company. Using a qualitative method through a case study approach, data were collected through interviews, observations, and documentation from three key informants representing the strategic, managerial, and operational levels. Thematic analysis results indicate that the company has a structured OSHMS policy framework, encompassing mandatory PPE use and Toolbox Meetings. However, its implementation still faces significant obstacles, namely low employee awareness and understanding, inconsistent training programs, and the absence of dedicated OSH experts (safety officers). Despite these challenges, the implementation of the OSHMS has been proven to have a real positive impact. This includes increased motivation and work discipline, operational efficiency through reduced non-technical costs due to accidents, and a significant decrease in the number of work incidents. These findings confirm that management commitment to strengthening OSH culture is a crucial factor in optimizing employee performance.
ANALYSIS OF THE EFFECT OF ACCOUNTING UNDERSTANDING, ACCOUNTING INFORMATION SYSTEMS, AND ORGANIZATIONAL CULTURE ON THE QUALITY OF MSME FINANCIAL REPORTS Lawita, Florencia Irena; Suhendah, Rousilita
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1012

Abstract

This study aims to examine the influence of accounting knowledge, accounting information systems, and organizational culture on the quality of financial statements in Micro, Small, and Medium Enterprises (MSMEs). The background of this study is based on the importance of quality financial statements as a basis for decision making and a form of accountability in MSME financial management. The research method used is a quantitative approach with data collection through the distribution of questionnaires to MSME actors in Indonesia. The collected data was then analyzed using multiple linear regression techniques to see the relationship and influence between variables. The results show that accounting knowledge has a significant effect on financial statements. Similarly, accounting information systems have a significant influence on improving the quality of financial statements. In addition, organizational culture also has a significant impact on the quality of MSME financial statements. These findings emphasize the importance of improving the competence of MSME actors in the field of accounting, implementing appropriate accounting systems, and establishing an organizational culture that upholds integrity and accountability. Further research is recommended to add other relevant variables and use mixed methods for more comprehensive results.
SUSTAINABLE BLUE MARITIME POTENTIALS IN SEBONG LAGOI: ECOTOURISM, CARBON CAPTURE, AND COMMUNITY EMPOWERMENT Alamsyahbana, Muhammad Isa; Tahir, Indra Bastian; Chartady, Rachmad; Siregar, Juliani Sari; Putra, Rizky Ramadhana; Sulfat, Airina Cintha Sepriana
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1029

Abstract

The purpose of this paper is to explore the opportunities of the blue maritime economy in Bintan Island, particularly in Sebong Lagoi, by examining the intersections of ecotourism, conservation, carbon capture, and community-based economic empowerment. This study employs a qualitative descriptive approach to examine the potential of mangrove ecosystems as both ecological and economic assets. The methodology includes field observation, document review of policy and regulatory frameworks, and analysis of secondary literature, using thematic categorization as the main analytical tool. The findings indicate that mangrove ecosystems in Bintan hold significant potential for eco-edu-tourism, fisheries sustainability, and community-based enterprises such as village-owned businesses (BUMDes). The analysis also highlights the role of mangroves as carbon sinks that can be linked to carbon markets, including IDX Carbon, offering pathways for sustainable financing. This study is limited to qualitative insights and exploratory observations in Sebong Lagoi, Bintan. Future research may consider comparative or quantitative approaches, including economic valuation of carbon sequestration and broader stakeholder analysis, to enhance generalizability. The results provide insights for practitioners and policymakers in designing integrated blue economy policies that align ecotourism, conservation, and carbon market opportunities with local economic empowerment. The paper contributes to understanding how blue maritime initiatives can foster inclusive growth, enhance community resilience, and promote global environmental stewardship through carbon capture and conservation awareness. This study offers a novel perspective by examining the convergence of blue economy practices, mangrove-based carbon capture, and community-driven development in Bintan Island, contributing to the discourse on sustainable maritime economies in Southeast Asia.
THE ROLE OF ORGANIZATIONAL JUSTICE, ORGANIZATIONAL SUPPORT AND ORGANIZATIONAL COMMITMENT TOWARDS IMPROVING EMPLOYEE PERFORMANCE AT CV BINA FURNITURE PEKANBARU Alhempi, Raden Rudi; Siregar, Budi Alamsyah; Salfina, Lili; Hendra, Muhammad; Saputra, Raja Marwan Indra; Yadewani, Dorris; Naibaho, Ropella
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1039

Abstract

Employee performance has become an essential indicator of organizational success, particularly in competitive industries such as the furniture sector, where productivity, quality of work, and responsibility strongly determine business sustainability. The importance of understanding factors that shape employee performance is increasingly relevant because many small and medium-sized enterprises face challenges related to fairness, limited organizational support, and fluctuating employee commitment. This study aims to analyze the influence of organizational justice, organizational support, and organizational commitment on employee performance at CV Bina Furniture Pekanbaru. Using a quantitative approach supported by structural equation modeling, the study evaluates how perceptions of fairness, support from management, and the psychological attachment of employees interact in shaping performance outcomes. The findings reveal that organizational justice positively contributes to improving employee performance and strengthens employee commitment. Organizational support also demonstrates a significant role in enhancing performance as well as reinforcing employee commitment toward the organization. Furthermore, organizational commitment is proven to be a strong predictor of employee performance, indicating that employees with higher emotional attachment tend to show better work outcomes. These results highlight the need for managerial policies that ensure fairness, provide adequate support, and foster commitment to optimize performance in small and medium-scale enterprises.
THE ROLE OF KNOWLEDGE SHARING IN MEDIATING ORGANIZATIONAL INNOVATIVENESS, CLIMATE, AND MOTIVATION TO LEARN ON LECTURERS' INNOVATIVE WORK BEHAVIOUR Wati, Linda; Muslim, Irwan; Jadmiko, Purbo; Azliyanti, Elfitra; Rani, Rani
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1004

Abstract

This study aims to analyze the factors that influence the Innovative Work Behaviour (IWB) of lecturers at Private Universities (PTS) in West Sumatra. Organizational Innovativeness Climate (OIC) and Motivation to Learn (MTL) are identified as the main factors that drive innovation. Knowledge Sharing (KS) acts as a mediating variable in the relationship between the two factors and the innovative behaviour of lecturers.This study uses a quantitative method with the Structural Equation Modeling (SEM) approach. Data collection techniques through questionnaire surveys with Proportional Stratified Random Sampling techniques. The results show that OIC and MTL have a significant influence on IWB and KS. KS is proven to be a mediating variable on the influence of MTL on IWB. However, Knowledge Sharing does not mediate the influence of OIC on IWB. These findings are important for Private Universities in creating a more innovative and competitive academic environment. Increasing the culture of KS and MTL, innovation in teaching can improve the IWB of lecturers. The results of this study will help PTS in improving academic competitiveness
AN EVALUATION OF GREEN BANKING IMPLEMENTATION: IMPACTS ON FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORTING QUALITY IN THE INDONESIAN BANKING SECTOR Hutauruk, Fania Naomi; Wahyuni, Sari
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1013

Abstract

The implementation of Green Banking (GB) in Indonesia, institutionalized through OJK Regulation No. 51/2017, represents a strategic pivot towards integrating Environmental, Social, and Governance (ESG) principles to advance the nation's sustainable development agenda. This study provides a comprehensive evaluation of the influence of GB implementation on financial performance—measured by Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Loans (NPL)—and on the quality of sustainability reporting (SR). The research further investigates the mediating roles of Green Innovation (GI) and Corporate Reputation (CR), alongside the moderating effects of Corporate Governance (CG) and Institutional Ownership (IO). Adopting a sequential explanatory mixed-methods approach, the study first conducts a quantitative analysis of panel data from 16 leading Indonesian banks over the 2019–2023 period. The subsequent qualitative phase deepens these findings through in-depth interviews with 12 senior practitioners from five of the sampled banks. Quantitative results reveal that GB significantly and positively influences financial performance, as measured by ROA (β=0.4278, p=0.0190) and ROE (β=0.4052, p=0.0038), and also enhances SR quality (β=0.5853, p=0.0026). However, contrary to the hypothesis, GB was found to significantly increase NPL (β=0.4085, p=0.0271), indicating a rise in credit risk. The findings on mediation show that GI significantly mediates the relationship between GB and ROA (Sobel test p=0.0409) as well as NPL (p=0.0372), but not ROE (p=0.055). Conversely, CR does not significantly mediate the link between GB and SR quality (p=0.052). For moderation, CG is confirmed to significantly strengthen the positive relationship between GB and both ROA (p=0.0017) and ROE (p=0.0048). However, the moderating effect of CG on the GB-NPL relationship and the moderating influence of IO on the GB-SR relationship were not supported (p>0.05). Qualitative findings uncover the complex dynamics of GB implementation, including challenges in green credit allocation, pressure from short-term-oriented foreign shareholders, and strategic mitigation through the fortification of governance via sustainability committees. This research contributes theoretically by testing a hybrid mediation-moderation model. Practically, it offers actionable recommendations for regulators (OJK) and the banking industry to enhance regulatory incentives, safeguard green innovation, and optimize institutional ownership structures to accelerate Indonesia's sustainable finance transition.
FINANCIAL TECHNOLOGY LENDING AND CREDIT RISK MANAGEMENT IN SMES: A SYSTEMATIC LITERATURE REVIEW Desda, Mia Muchia; Fahmi, Rahmi
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1031

Abstract

This study aims to systematically synthesize the literature on Financial Technology (FinTech) lending and credit risk management in Small and Medium Enterprises (SMEs). The method used is a Systematic Literature Review (SLR) with the PRISMA 2020 approach, using data sources from the Scopus database. The literature selection process resulted in 14 included articles published between 2021 and 2025. The results of the analysis show that FinTech lending plays an important role in increasing SME access to financing through the use of alternative data and machine learning-based analytical approaches, which can reduce information asymmetry and improve the accuracy of credit risk predictions. However, the literature also identifies significant challenges in the form of model risk, algorithmic unfairness, limited transparency of credit decisions, and governance and regulatory issues. Thematic synthesis reveals six main themes, namely SME information asymmetry, alternative data usage, machine learning application, explainability and fairness, unbalanced data challenges, and FinTech lending governance and sustainability. This study concludes that the potential of FinTech lending in supporting SME financing can only be realized sustainably if it is balanced with strengthened credit risk management, algorithm transparency, and an adaptive regulatory framework. These findings provide conceptual and practical contributions to policy development, risk models, and future research agendas in the field of SME FinTech lending.
PENETRATION OF ISLAMIC FINTECH MODEL IN PROMOTING THE ACCELERATION OF MSMES IN THE EASTERN COASTAL OF ACEH Rosalina, Dhian; Dewi, Meutia; Siregar, Saparuddim; Sugianto, Sugianto
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1030

Abstract

This study aims to find ways to introduce Islamic fintech that fit the social, cultural, and economic needs of SMEs in Aceh’s eastern coastal area. The main goal is to support financial and digital inclusion and improve literacy. This research is important because coastal SMEs rarely use Islamic fintech. The main reasons are limited internet access, weak digital infrastructure, and low worker readiness, even though Aceh’s strong religious culture supports Islamic financial products.This research uses both exploratory and descriptive methods. It brings together secondary data from Otoritas Jasa Keuangan and Badan Pusat Statistik reports, along with academic literature, and primary data from interviews and questionnaires. Key informants include people from Bank Syariah Indonesia, Bank Aceh, coastal salted fish SMEs, local government agencies, and Islamic fintech service providers. The data were analyzed using an interactive model, then reviewed using a SWOT analysis.The results show that Islamic fintech can improve access to financial services and help coastal SMEs grow. However, its use is still limited by poor digital access and low financial and digital literacy. The SWOT analysis points to a model with three main pillars: improving digital access, increasing SME literacy and mentoring, and strengthening regulatory cooperation and the Islamic financial ecosystem. These steps are meant to make Islamic fintech more relevant and sustainable for local SMEs.
THE EFFECT OF FINANCIAL LEVERAGE ON FINANCIAL PROFITABILITY: A STUDY OF NON-FINANCIAL INSTITUTIONS LISTED ON THE INDONESIAN STOCK EXCHANGE Sirait, Eugenia Chacita; Pangestuti, Irene Rini Demi
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1046

Abstract

This study aims to reveal the effect of Financial Leverage on Financial Profitability in non-financial companies listed on the Indonesia Stock Exchange. The population of this study is non-financial companies listed on the Indonesia Stock Exchange that attach their financial reports publicly from 2018-2023. The data used in this study comes from Bloomberg data from the Faculty of Economics and Business, Diponegoro University, Semarang. The number of samples based on the purposive sampling method is 68 companies and with a sample of 408. The analysis in this study is multiple linear regression analysis using IBM SPSS 25. The findings in this study indicate that Equity Multiplier, Interest Coverage ratio, Degree of Financial Leverage, have no effect on ROA and ROE, Fixed Charge Coverage ratio and Capitalization Ratio have a positive effect on ROA and ROE, Debt to EBITDA has a negative effect on ROA and ROE. Keywords: Financial Leverage, Profitability, Indonesia Stock Exchange

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