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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 134 Documents
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Pengungkapan Risiko dan Peluang sebagai Informasi Forward-Looking dalam Integrated Reporting Dyah Hanila Yuniawanty; Ika Permatasari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2529

Abstract

Integrated reporting has developed as a reporting approach that integrates financial and non-financial information to provide a more comprehensive picture of a company's strategy, governance, performance, and prospects in the value creation process. Within this framework, the disclosure of risks and opportunities becomes an important element because it provides relevant information for investors in assessing the company's performance, prospects, and sustainability. This study conceptualizes the quality of risk and opportunity disclosure in integrated reporting through a comparison of reporting practices in companies in South Africa and Indonesia. The review shows that companies in South Africa tend to present disclosures that are more integrated with strategy and long-term value creation, whereas companies in Indonesia still emphasize disclosures of risks that are descriptive and mitigative. The difference indicates the importance of disclosure quality in supporting decision-making.
Determinasi Permintaan Produk Halal Lokal sebagai Manifestasi Gerakan Boikot Global: Analisis Efek Substitusi dalam Perspektif Teori Permintaan Islam Muhammad Fakhri Nasir Assujai; Mia Jumiati; Juniarsih Juniarsih; Ramadhani Irma Tripalupi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2607

Abstract

The global boycott movement triggered by geopolitical conflicts has significantly influenced Muslim consumer behavior, leading to increased demand for local halal products. This phenomenon cannot be fully explained by conventional demand theory, as it overlooks the influence of religious values and Islamic ethical principles on consumption decisions. This study aims to analyze the determinants of demand for local halal products as a manifestation of the global boycott movement and to explain the substitution effect from the perspective of Islamic demand theory. A qualitative conceptual approach was employed using a Systematic Literature Review (SLR), synthesizing scholarly literature on Muslim consumer behavior, Islamic economics, substitution effects, and global boycott movements. The findings reveal that demand for local halal products is driven by intrinsic religiosity, collective identity, ethical and geopolitical awareness, trust in halal certification, and competitive price and quality. The substitution effect is shaped not only by economic considerations but also by the Islamic principles of halal, maslahah (public benefit), and the utility of obedience, which together form consumers' spiritual rationality. The study concludes that Islamic demand theory provides a more comprehensive explanation of Muslim consumption behavior than conventional demand theory. These findings imply that strengthening the halal industry requires policies that reinforce halal certification, promote Sharia consumer literacy, and enhance the competitiveness of local halal products to foster a sustainable halal economic ecosystem.
Perilaku Konsumen dalam Keberhasilan Le Minerale sebagai Merek AMDK dengan Brand Advocacy Ratio Tertinggi Ana Rufa Ida; Naili Rifqotun Nadia; Silvy Dewi Anggraini; Nesha Arlinda Revania; Hadisa Amala Lia; Kristinawati Kristinawati; Latifu Nur Rokmah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2670

Abstract

The success of Le Minerale as the most recommended bottled drinking water (BDW) brand in Indonesia, achieving a Brand Advocacy Ratio (BAR) of 0.62 in the Indonesia WOW Brand 2026 ranking, represents an important consumer behavior phenomenon worthy of further investigation. This study aims to analyze the consumer behavior underlying this achievement from the perspective of consumer behavior theory and to develop a conceptual model explaining the formation of brand advocacy. A qualitative approach was employed using library research combined with document analysis. The primary data were obtained from Marketeers publications, while supporting data were collected from purposively selected national and international scholarly articles. Data were analyzed using content analysis, including coding, categorization, theme identification, data presentation, and source triangulation. The findings indicate that Le Minerale’s high BAR results from the interaction of cultural, social, personal, and psychological factors throughout the consumer decision-making process. This process is further strengthened by the influence of reference groups, family, social media, and electronic word of mouth (e-WOM), which collectively encourage brand advocacy. The study proposes three conceptual propositions regarding the mediating roles of reference groups and family, social media and e-WOM, and brand trust in shaping brand advocacy. The resulting conceptual model provides a theoretical contribution and offers a foundation for future quantitative studies to empirically examine these proposed relationships.
Pengaruh Kompensasi Finansial terhadap Kinerja Karyawan pada Koperasi Kredit Swasti Sari Kota Kupang Soleman Nub Uf; Marsi Bani
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2683

Abstract

Financial compensation is one of the key factors influencing employee motivation and performance. However, delays or inconsistencies in providing incentives and allowances may reduce employees' work motivation and productivity. This study aims to analyze the effect of financial compensation on employee performance at the Swasti Sari Credit Union in Kupang City. A quantitative approach with a survey method was employed. The study population consisted of 32 employees, all of whom were selected as respondents using a saturated sampling technique. Data were collected through questionnaires, observations, interviews, and documentation, and were analyzed using descriptive statistics and simple linear regression. The findings revealed that financial compensation was categorized as very good, with an achievement score of 80.83%, while employee performance was also categorized as very good, with an achievement score of 81.46%. The regression analysis produced the equation Y = 13.331 + 0.274X, with a t-value of 2.459 and a significance level of 0.020 (<0.05), indicating that financial compensation has a positive and significant effect on employee performance. It can be concluded that improving financial compensation contributes to better employee performance. Therefore, management is encouraged to maintain the existing compensation system while enhancing the consistency, transparency, and timeliness of incentive distribution to optimize employee performance.
The Effect of Media Exposure, Firm Size, and Leverage on Carbon Emission Disclosure in Energy Companies Gadis Yesile; Shiwi Angelica Cindiyasari; Yanti Puspita Sari; Marsi Fella Rizki; Imam Ahmad
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2715

Abstract

Climate change has become a major global concern, with the energy sector recognized as one of the largest contributors to carbon emissions in Indonesia. This condition has increased demands for greater corporate transparency through carbon emission disclosure as part of sustainable business practices. This study aims to examine the effects of media exposure, firm size, and leverage on carbon emission disclosure among energy companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative research approach was employed using purposive sampling, resulting in 22 companies with 88 firm-year observations. The data were analyzed using panel data regression with EViews 12. The findings indicate that media exposure has a positive and significant effect on carbon emission disclosure, while firm size and leverage do not have a significant effect. These results suggest that external public pressure through media attention plays a more important role in encouraging corporate transparency than internal company characteristics. This study concludes that media exposure is an important determinant of carbon emission disclosure in Indonesian energy companies. The findings contribute to the environmental accounting literature and provide practical implications for regulators and corporate management in strengthening sustainability reporting and improving transparency in carbon emission disclosure.
Strategi Pengelolaan Unit Usaha AB Store dalam Menunjang Ekonomi Pondok Pesantren Al Bahjah Bogor Muhammad Darul Ulum; Heru Kurniawan; Ramsito Ramsito
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2565

Abstract

Islamic boarding schools are increasingly required to achieve economic self-reliance through the professional and sustainable management of business units. However, the effectiveness of management strategies for pesantren retail business units based on management functions remains underexplored. This study aims to analyze the management strategy of the AB Store Business Unit in supporting the economy of Al Bahjah Islamic Boarding School, Bogor, through the implementation of the Planning, Organizing, Actuating, and Controlling (POAC) management functions. A qualitative approach with a case study method was employed. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the Miles, Huberman, and Saldana interactive model, including data reduction, data display, and conclusion drawing. The findings reveal that the implementation of the POAC functions enhances operational effectiveness through needs-based planning, clear task allocation, digital-based service and marketing, and regular operational and financial evaluations. These strategies contribute to increased institutional revenue, improved business management efficiency, greater transaction transparency, and strengthened economic self-reliance. The study concludes that the integrated application of management functions is a key determinant of successful pesantren business management. The findings imply that Islamic boarding schools should adopt professional management systems and optimize digitalization to improve competitiveness and ensure long-term economic sustainability.
Manajemen Strategi Produk Perbankan Syariah dalam Meningkatkan Edukasi Masyarakat di Indonesia Muhammad Faishol; Muchamad ikhsan; M. Jamaluddin Al Ghoni Assidiq
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 1 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i1.2709

Abstract

The development of the Islamic banking industry in Indonesia has shown significant growth; however, public understanding of Islamic banking principles and products remains relatively limited. This condition has led to the widespread perception that Islamic banks operate similarly to conventional banks. This study aims to analyze Islamic banking product education strategies as an effort to improve public understanding of the principles, mechanisms, and advantages of Islamic banking products in Indonesia. This research employed a descriptive qualitative approach using a library research method and content analysis technique. Data were collected from scientific articles, academic books, regulations, and other relevant publications related to Islamic banking, marketing strategies, and Islamic financial literacy. The findings indicate that effective educational strategies play a crucial role in enhancing Islamic financial literacy, strengthening public trust, and improving public perceptions of Islamic banking products. Educational initiatives delivered through digital media, educational institutions, community organizations, and religious leaders contribute significantly to increasing public understanding of Islamic banking principles. The study concludes that an education-based marketing strategy is an effective approach to strengthening the competitiveness of Islamic banks while encouraging greater public adoption of Islamic banking products in Indonesia.
Pemanfaatan Sosial Media melalui Marketplace Facebook pada Penjualan Mobil Bekas dengan Penerapan Etika Bisnis Islam Aldi Irawansyah; Yosy Arisandy; Badaruddin Nurhab
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 2 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i2.2781

Abstract

This study aims to describe the use of Facebook Marketplace in used car sales, analyze its impact on sales increases, and examine the application of Islamic business ethics principles in the CR Auto Car Showroom in Bengkulu City. This study uses a qualitative approach with a descriptive type of research. Data was obtained through observation, interviews, and documentation with showroom owners, online marketing sales, and consumers selected through purposive sampling. Data analysis was carried out descriptively and thematically based on the results of interviews and observations. The results of the study show that the Facebook marketplace supports marketing and sales activities. Apart from being a promotional medium and a means of conveying information, it is also able to expand the marketing reach and increase interaction between sellers and buyers with relatively low promotional costs. In practice, CR Auto Car Showroom has applied the principles of Islamic business ethics through honesty, trust, responsibility, information disclosure, and fairness. Consumers are given the opportunity to inspect the vehicle, test drive, match frame and engine numbers, and bring a personal mechanic before making a transaction. This practice shows the showroom's efforts to avoid gharar elements and build consumer trust. Thus, the use of the Facebook Marketplace accompanied by the application of Islamic business ethics not only supports marketing effectiveness and increased sales, but also strengthens consumer trust and business sustainability.
Kerangka Holistik Kinerja Industri Halal : Menghubungkan Profitabilitas, Inovasi, Efisiensi, dan Tanggung Jawab Berbasis Maqasid Syariah Mochamad Iqbal Wahyudin; Halimah Nurlatifah; Endang Jumali
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 1 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i1.2701

Abstract

The global halal industry has evolved from merely fulfilling religious ritual requirements into a strategic pillar of the global economy, with a market value projected to reach USD 2.3 trillion. Despite its rapid growth, a comprehensive theoretical framework that integrates both financial and non-financial performance dimensions within the halal ecosystem remains limited. This article aims to develop a theoretical framework for halal industry performance by emphasizing four key dimensions: profitability, efficiency, innovation, and social responsibility. Using a Systematic Literature Review (SLR) approach, this study synthesizes several major theoretical perspectives, including the Resource-Based View (RBV) and Maqasid Shariah, to construct an integrative conceptual model. The findings suggest that halal industry performance should not be assessed solely through traditional financial metrics, but also through supply chain integrity, digital innovation capabilities (such as blockchain and the Internet of Things), and spiritual accountability manifested in maslahah-oriented corporate social responsibility. The proposed framework provides guidance for practitioners and policymakers to enhance the global competitiveness of the halal industry through strengthened governance and sustainability.
Pengaruh Tata Kelola Berbasis Gender, Suku Bunga Acuan, dan Risiko Geopolitik terhadap Efisiensi Operasional (BOPO) Bank Deny Hidayat; Sakifah Sakifah; Ageng Asmara Sani; Hasna Nur Rahmi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 3 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i3.2833

Abstract

This study aims to empirically analyze the impact of gender-based governance (Gender Diversity/GDIV) and macro-geopolitical conditions (Interest Rate/IR and Geopolitical Risk/GPR) on bank operational efficiency (BOPO) in Indonesia, controlling for internal bank characteristics (SIZE, NPL, CAR, and LDR). Using a balanced panel dataset of 40 commercial banks listed on the Indonesia Stock Exchange (IDX) during 2017–2025 (N=360), the model estimation is conducted using the Fixed Effect Model (FEM) with White Cross-Section Robust Standard Errors. The results indicate that all independent variables simultaneously have a significant effect on BOPO (Adj. R2 = 0.4487). Partially, Interest Rate (IR) and Geopolitical Risk (GPR) have a significant negative effect on BOPO, while Non-Performing Loans (NPL) exert a significant positive effect at the 10% level. Conversely, Gender Diversity (GDIV), SIZE, CAR, and LDR do not show significant impacts. An increase in interest rates reduces the BOPO ratio by widening net interest margins, whereas global geopolitical uncertainties compel bank management to adopt strict cost-containment measures.

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