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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 417 Documents
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OPTIMIZATION STRATEGY FOR CARBON TAX IN SUPPORTING THE 2060 NET ZERO EMISSION TARGET Fernando, Angelo; Daryatno, Andreas Bambang
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.v14i1.1009

Abstract

This study analyzes the role of the carbon tax as an environmental fiscal policy instrument in supporting Indonesia’s Net Zero Emission (NZE) 2060 target. The carbon tax functions not only as a source of state revenue but also as an emission control tool encouraging industries to adopt cleaner energy. Using a qualitative descriptive and evaluative approach, the study reviews literature, government regulations, and corporate sustainability reports. The findings reveal that implementation challenges persist, including industrial readiness, emission monitoring systems, and policy coordination. However, with progressive tax rates, revenue allocation for renewable energy, and just transition mechanisms, the carbon tax can effectively support sustainable development. The study concludes that a well-designed and equitable carbon tax policy can strengthen Indonesia’s transition toward a low-carbon economy and the NZE 2060 goal
IDENTIFICATION OF CONSUMER PERSPECTIVES ON DISCOUNT OFFERS AT DAKNALGAE RESTAURANT GADING SERPONG Karnadi, Harthur; Sari, Khenia Kartika; Hubert, Leonardo Stanley; Budhiman, Levina Nathania; Margarita, Livia; Tio, Mahatma Kevin
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.v14i1.1014

Abstract

This study aims to identify consumer perspectives on discount offers and their influence on consumer behavior at Daknalgae Restaurant Gading Serpong. Using a qualitative approach, the research employs in-depth interviews with customers and the restaurant owner to gain insights into how discounts are perceived in relation to consumer behavior, perception, and loyalty. The findings reveal that discount offers can increase consumer interest in trying products, expand market reach, and encourage repeat visits. However, long-term dependence on discount strategies may lower consumers’ perception of product quality and create loyalty that is solely price-driven. Therefore, discount strategies should be balanced with improvements in product quality and service to foster sustainable consumer loyalty.
THE INFLUENCE OF PRODUCT QUALITY, PRICE, AND BRAND IMAGE ON ELECTRIC CAR PURCHASING DECISIONS IN PEKANBARU CITY Trinando, Fadhil Zaky; Afwa, Awliya
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.v14i1.1035

Abstract

This study aims to analyze the influence of product quality, price, and brand image on electric car purchasing decisions in Pekanbaru City. The increasingly rapid growth of electric vehicles indicates a shift in consumer preferences toward environmentally friendly products, but electric car purchasing decisions are still influenced by various internal and external factors. This study used a quantitative approach by distributing questionnaires to 100 respondents who had purchased electric cars. The analysis techniques used included validity and reliability tests, classical assumptions, and multiple linear regression. The results showed that product quality, price, and brand image each had a positive and significant influence on purchasing decisions. Simultaneously, all three variables were also proven to have a significant influence on consumer purchasing decisions. These findings confirm that consumer decisions in purchasing electric cars are influenced by their perceptions of product performance, the suitability of price to benefits, and brand reputation. This study has implications for automotive companies to improve quality, adjust pricing strategies, and strengthen brand image to encourage market penetration of electric cars in Indonesia
THE ROLE OF PSYCHOLOGICAL CAPITAL IN EXPLAINING STUDENT SATISFACTION: INTEGRATING LEARNING GOAL ORIENTATION, POSITIVE EMOTIONS, AND MENTAL HEALTH Azliyanti, Elfitra; Akmal, Akmal; Putri, Tyara Dwi
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.v14i1.1041

Abstract

Student satisfaction has become a critical indicator of higher education quality, particularly in the context of increasing psychological demands faced by university students. This study aims to examine the structural relationships among mental health, psychological capital, positive emotions, learning goal orientation, and student satisfaction. Using a quantitative research design, data were collected from 165 university students through a structured questionnaire. The constructs of mental health, psychological capital, positive emotions, learning goal orientation, and student satisfaction were measured using validated indicators. Data were analyzed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to test the proposed research model and hypothesized relationships. The results demonstrate that learning goal orientation and positive emotions have significant positive effects on psychological capital. Psychological capital also shows a strong positive influence on mental health and student satisfaction. Furthermore, the mediation analysis confirms that psychological capital significantly mediates the relationship between learning goal orientation and student satisfaction. These findings highlight psychological capital as a central mechanism linking motivational, emotional, and mental health factors to student satisfaction. The study contributes to the higher education and positive psychology literature by providing an integrative model supported by empirical evidence. Practically, universities are encouraged to promote learning-oriented environments, enhance positive emotional experiences, and support students’ mental health to strengthen psychological capital and improve student satisfaction.
THE EFFECT OF FINANCIAL RATIOS ON FINANCIAL DISTRESS IN THE PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SECTOR AT THE IDX IN 2019-2023 Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Andari, Atik Tri; Hamidah, Fitria Nur; Setiadi, Arvieka Sabilla Putri
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.v14i1.1010

Abstract

The study explores the determinants of financial distress, defined as a company’s incapacity to meet its obligations and considered an early warning of bankruptcy. It specifically analyzes the impact of profitability (ROA), liquidity, leverage, activity, and sales growth ratios on financial distress. The goal is to provide companies, investors, and creditors with a basis for considering these ratios as critical information when assessing a company's susceptibility to financial distress. As a quantitative study, the research sample includes 10 companies from the Property, Real Estate, and Construction Sectors that were part of the LQ45 index on the BEI between 2019 and 2023, selected through the purposive sampling method. The results of the hypothesis testing are as follows: H1, postulating a negative effect of profitability on financial distress, is rejected. H2, postulating a negative effect of liquidity on financial distress, is rejected. H3, which stated that leverage has a positive effect on financial distress, is rejected. Conversely, H4, positing a negative effect of sales growth on financial distress, is accepted. Furthermore, H5, which stated that company size has a negative effect on financial distress, is accepted.
AN ANALYSIS OF THE ROLE OF CONSUMER VALUE, BROWSING ACTIVITY, AND IMPULSIVENESS AMONG E-COMMERCE USERS IN RIAU PROVINCE Kapri, Rianda; Afwa, Awliya; Moniko, Moniko; Saputra, Hamanda Hadi
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.v14i1.1037

Abstract

This study aims to analyze the effect of utilitarian value and hedonic value of online reviews on browsing activity, urge to buy impulsively, and impulse buying behavior among Gen-Z consumers in Riau Province, with impulsiveness as a moderating variable. The study employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4, based on data from 105 respondents. The results indicate that utilitarian value and hedonic value have a significant effect on browsing (β = 0.344 and β = 0.273; p < 0.01), browsing significantly affects urge to buy impulsively (β = 0.452; p < 0.001), and urge to buy impulsively significantly affects impulse buying behavior (β = 0.584; p < 0.001). The moderating effect of impulsiveness is partially supported, where individuals with high impulsivity are more responsive to emotionally driven reviews than informational ones.These findings affirm that online reviews function as cognitive and affective triggers in digital consumption behavior. Gen-Z exhibits browsing tendencies driven by enjoyment and curiosity, ultimately encouraging spontaneous purchases. Practically, the results offer implications for digital marketers to balance informational credibility and emotional appeal in ethical and sustainable online marketing communication strategies
INVESTOR’S PUZZLE: DECODING OWNERSHIP AND ITS IMPACT ON FIRM VALUE Das, Nidia Anggreni; Lukviarman, Niki; Rahim, Rida; Elfarisi, Muhammad Fany
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.v14i1.971

Abstract

This study aims to analyze the effect of managerial Ownership, Institutional Ownership, Public Ownership firm Value. The results of the analysis show that managerial Ownership does not have a significant effect on firm Value, indicating that variations in managerial Ownership do not have a significant impact on increasing or decreasing firm Value. This is different from the findings of several previous studies that indicate a significant effect of managerial Ownership on firm Value. In contrast, institutional Ownership shows a positive and significant effect on firm Value, supporting the view that institutional Ownership plays an important role in improving corporate governance and market confidence, which ultimately increases firm Value. Meanwhile, public Ownership does not show a significant effect on firm Value, indicating that public Ownership may not have a significant impact on firm Value. From the results of this study, it can be concluded that institutional ownership is the main factors that contribute to increasing company value. In contrast, managerial Ownership and public Ownership do not show a significant influence on company value.
ANALYSIS OF THE EFFECT OF USING ARTIFICIAL INTELLIGENCE (AI) AS A LEARNING RESOURCE FOR STUDENTS IN THE DIGITAL AGE Ervil, Riko; Putri, Della Rahma; Khairi, Aziati Ridha; Idris, Idris; Abror, Abror
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.v14i1.1043

Abstract

Technological developments in today’s digital era are advancing rapidly and have created significant impacts across various fields, including education—particularly in the way students access learning resources. Although AI offers convenience and efficiency, it also introduces challenges such as reduced creativity, diminished critical thinking, and increased dependence on technology. As one of the key innovations of the Industrial Revolution 4.0, AI has been widely adopted across multiple sectors, including education. This study focuses on three major AI tools: ChatGPT, Copilot, and Gemini. The purpose of this research is to identify which types of AI are most widely used and perceived as the easiest to understand as learning resources for students in the digital era, as well as to examine the influence of AI on students’ material comprehension, learning effectiveness, and academic achievement. This study employed a quantitative research method. Data were collected through an online questionnaire distributed to 400 students in West Sumatra. The data were analyzed using Simple Linear Regression and ANOVA to compare and measure the influence of each variable. The findings indicate that AI usage has a significant effect on all three variables. The study concludes that ChatGPT is the most widely used AI tool among students. ChatGPT and Gemini are also considered the easiest AI tools to understand as learning resources. Furthermore, AI usage significantly affects students’ material comprehension, learning effectiveness, and academic performance.
COASTAL RESOURCE MANAGEMENT BY RURAL WOMEN FOR BLUE ECONOMY IN PENGUJAN, BINTAN REGENCY Rizki, Muhammad; Syahputro, Satrio Bimo; Indriaty, Novica; Beby, Daeylen; Asti, Dewi
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.v14i1.1017

Abstract

The implementation of the Blue Economy concept is highly significant for archipelagic nations such as Indonesia. However, the role of women in coastal and marine resource management often lacks adequate attention and recognition, including in Pengujan Village, Bintan Regency. This research aims to deeply examine the role of women in Pengujan Village in managing coastal resources toward realizing the Blue Economy. The study adopts a qualitative methodology. Data collection techniques include semi-structured interviews, non-participant observation, and documentation. A purposive sampling technique was used to select eight informants. The findings reveal that the coastal resources involving women in their management are marine animals, beaches, and marine plants. The women's roles in resource management encompass sourcing, processing, marketing, and maintenance. Several factors support their role in coastal management, including the government, family, private sector, and peers. Conversely, constraining factors include weather conditions, economic constraints, security issues, management skills, resource scarcities, family constraints, and equipment limitations. Based on these findings, it is recommended that the Pengujan Village government enhance women's understanding of the Blue Economy and coordinate with the regional government to improve the management and marketing skills of women in Pengujan Village.
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

Page 41 of 42 | Total Record : 417

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