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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 125 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.

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