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Journal of Economics and Management Scienties
Published by Asia Pacific Network for Sustainable Agriculture, Food and Energy
ISSN : 26551934     EISSN : 26556685     DOI : https://doi.org/10.37034/jems
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences
Journal of Economics and Management Scienties is a peer-reviewed open access journal covering applied issues in micro and macroeconomics, including (but not limited to): Political Economy Law and Economics Environmental Economics Innovation Economics Health Economics Gender Economics International Trade & Development Industrial Organization International Economics Labor Economics Accounting Money and Banking Green Growth Corporate Governance Human Resource Management Strategic Management Entrepreneurship Marketing E-business Services Information Technology Management Production & Operations Management Financial Management Decision Analysis Education Management Management Research Methods and Managerial Economics, etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 239 Documents
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Struktur Biaya, Risiko Keuangan, dan Kinerja Keuangan: Bukti Empiris dari Sektor Properti Indonesia Buntulabi, Daud Ruranto; Ingkiriwang, Kristin Natalia; Sutrisna, I Putu Pari; Ridwan, Ridwan; Jamaluddin, Jamaluddin; Usman, Ernawaty
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur biaya dan risiko keuangan terhadap kinerja keuangan perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Latar belakang penelitian ini didasari oleh fenomena fluktuasi kinerja keuangan pada sektor properti yang disebabkan oleh tingginya beban biaya operasional dan risiko pendanaan eksternal pasca pandemi COVID-19. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan properti yang terdaftar di BEI. Analisis data dilakukan dengan metode Partial Least Squares (PLS) menggunakan perangkat lunak WarpPLS 8.0 untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa struktur biaya berpengaruh negatif signifikan terhadap kinerja keuangan, yang berarti semakin besar proporsi biaya tetap dan biaya variabel yang ditanggung perusahaan, maka semakin rendah tingkat profitabilitas yang diperoleh. Selain itu, risiko keuangan juga berpengaruh negatif signifikan terhadap kinerja keuangan, menunjukkan bahwa semakin tinggi tingkat leverage atau ketergantungan pada utang, maka semakin menurun kemampuan perusahaan dalam menghasilkan laba. Hasil ini menegaskan pentingnya efisiensi pengelolaan biaya serta kehati-hatian dalam penggunaan sumber pendanaan eksternal untuk menjaga stabilitas keuangan perusahaan. Implikasi dari penelitian ini mendorong perusahaan untuk memperkuat sistem pengendalian biaya, mengoptimalkan struktur modal, dan meningkatkan efektivitas manajemen risiko agar kinerja keuangan dapat lebih berkelanjutan.
Pemanfaatan Pemasaran Digital dalam Meningkatkan Daya Saing Produk UMKM di Era Ekonomi Kreatif di Kecamatan Serbajadi Kabupaten Serdang Bedagai Lubis, Risa Kertika; Vinsensia, Desi; Hartati, Sri; Putri, Nasya Sabila
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.302

Abstract

Perkembangan teknologi informasi dan era ekonomi kreatif menuntut UMKM untuk mampu beradaptasi melalui pemanfaatan pemasaran digital sebagai strategi dalam meningkatkan daya saing produk. Penelitian ini bertujuan untuk menganalisis pengaruh pemasaran digital terhadap daya saing produk UMKM di Kecamatan Serbajadi, Kabupaten Serdang Bedagai. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada 167 pelaku UMKM. Data dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linier. Hasil penelitian menunjukkan bahwa pemasaran digital berpengaruh positif dan signifikan terhadap daya saing produk UMKM. Hal ini dibuktikan melalui nilai koefisien korelasi (R) sebesar 0,917 dan koefisien determinasi (R²) sebesar 0,840, yang berarti 84% variasi daya saing produk dapat dijelaskan oleh variabel pemasaran digital. Uji t menunjukkan nilai signifikansi < 0,05 yang mengindikasikan adanya pengaruh signifikan pemasaran digital terhadap daya saing UMKM. Temuan ini menggambarkan bahwa pemanfaatan media sosial, marketplace, dan strategi konten digital mampu meningkatkan penjualan, memperluas jangkauan pasar, serta memperkuat kepercayaan konsumen terhadap produk UMKM. Penelitian ini menegaskan bahwa digitalisasi pemasaran merupakan instrumen strategis dalam meningkatkan keunggulan kompetitif UMKM, terutama di wilayah yang sebelumnya masih dominan menggunakan metode pemasaran konvensional. Dengan demikian, penguatan literasi digital dan pemanfaatan platform pemasaran online perlu terus didorong untuk mendukung keberlanjutan usaha di era ekonomi kreatif.
Experiential Marketing, E-Trust, and E-Loyalty: The Mediating Role of E-Satisfaction among Gen Z Stockbit Users Rafsanjani, Bilkis; Astuti, Widhy Tri
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.303

Abstract

This study examines the determinants of e-loyalty among Generation Z users of the Stockbit digital investment application by analysing the roles of experiential marketing, e-trust, and e-satisfaction. Using a quantitative explanatory design, data were collected from 123 Gen Z respondents residing in Jakarta through an online survey and analysed using PLS-SEM. The results show that experiential marketing and e-trust significantly influence e-satisfaction, confirming that engaging platform experiences and baseline security expectations shape positive user evaluations. Furthermore, experiential marketing and e-satisfaction both have significant effects on e-loyalty, indicating that Gen Z users develop loyalty primarily through meaningful interactions and emotional engagement with the platform. In contrast, e-trust does not significantly affect e-loyalty, either directly or indirectly, suggesting that trust functions only as a hygiene factor—necessary but insufficient to build sustained commitment. E-satisfaction is found to mediate the relationship between experiential marketing and e-loyalty, but not between e-trust and e-loyalty. These findings highlight that experience-driven satisfaction plays a more critical role in retaining digital investment users than perceived security alone. The study provides theoretical insights into loyalty formation in fintech contexts and offers practical recommendations for enhancing user experience to strengthen long-term loyalty.
Pengaruh Karakteristik Pekerjaan, Kepuasan Kerja terhadap Komitmen Karyawan Melalui Kedisiplinan Crefioza, Omia; Karlinda, Ai Elis; Nadilla, Nia
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.308

Abstract

Dalam lingkungan kerja yang terus berubah, memahami faktor-faktor yang mampu membangun komitmen karyawan menjadi semakin penting bagi organisasi. Komitmen tidak muncul begitu saja, ia dipengaruhi oleh bagaimana pekerjaan dirasakan, seberapa puas karyawan dalam menjalani perannya, serta bagaimana kedisiplinan terbentuk dalam aktivitas kerja sehari-hari. Penelitian ini dilakukan untuk melihat hubungan di antara variabel-variabel tersebut pada Bank BPR Koto Baru Tanah Datar. Penelitian ini merupakan penelitian kuantitatif dengan metode pengumpulan data melalui penyebaran kuesioner menggunakan teknik sampel jenuh. Analisis data dilakukan menggunakan path analysis berbasis Partial Least Squares (PLS), yang mencakup pengujian outer model, inner model, serta uji hipotesis, dengan bantuan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa karakteristik pekerjaan serta kepuasan kerja sama-sama berpengaruh positif dan signifikan terhadap kedisiplinan. Karakteristik pekerjaan juga terbukti berpengaruh positif dan signifikan terhadap komitmen karyawan, sedangkan kepuasan kerja memiliki pengaruh negatif namun tidak signifikan. Kedisiplinan ditemukan memberikan pengaruh positif dan signifikan terhadap komitmen karyawan. Selain itu, karakteristik pekerjaan berpengaruh positif dan signifikan terhadap komitmen karyawan melalui kedisiplinan sebagai variabel intervening. Namun, pengaruh kepuasan kerja terhadap komitmen karyawan melalui kedisiplinan menunjukkan hasil positif tetapi tidak signifikan.
Dynamic Logistic Agility as a Mediator: Aligning Digital Transformation, Business Model Innovation, and Logistic Competency for Superior Business Performance Cesario, Edward; Sutrisno, Timotius FCW; Andrina, Anak Agung Ayu Puty
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.309

Abstract

The global supply chain environment requires Third-Party Logistics (3PL) providers to adopt digital capabilities in order to maintain their edge over competitors. This study explores the effects of Digital Transformation (DT), Business Model Innovation (BMI), and Logistics Competency (LC) on Business Performance (BP), both directly and indirectly through Digital Logistics Agility (DLA) at PT Laju Prima Logistik. Employing a quantitative methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM) on data gathered from 34 managers and supervisors, the results confirm that the theoretical framework has strong predictive power, with the model accounting for 80. 8% of the changes in BP. The analysis demonstrates that DLA (β =0.577, P=0. 004) and BMI (β=0.553, P=0.012) are the most important direct factors influencing BP. Notably, the research uncovers a critical implementation gap, even though there is a substantial intent (DT coefficient of 0. 504), neither DT nor LC plays a significant role in predicting DLA, indicating that LPL’s strategic goals are not effectively being converted into flexible technological capabilities. This shortcoming is associated with limited uptake of sophisticated systems such as AI/ML (DLA2 average score of 4.85). The failure to systematically generate DLA results in the dismissal of all mediating hypotheses. Strategic advice includes focused investments in advanced digital micro-foundations (AI/ML) and addressing underlying process issues (LC3) to enable sustainable growth.
Pengembangan Strategis Infrastruktur Energi: Analisis Kelayakan Investasi Terminal LPG di Jawa Bagian Tengah Harja, Sidhi Pratomo; Riza, Fahrul; Sutrisno, Timotius FCW
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.310

Abstract

Perusahaan LPG, sebagai anak usaha dari Perusahaan Holding Minyak dan Gas Bumi di Indonesia, saat ini sangat bergantung pada terminal LPG milik pihak ketiga dalam memenuhi kebutuhan distribusi di wilayah Jawa Bagian Tengah. Ketergantungan ini menimbulkan sejumlah isu strategis, termasuk tingginya biaya distribusi, keterbatasan fleksibilitas operasional, dan risiko terhadap ketahanan energi jangka panjang. Penelitian ini bertujuan untuk melakukan studi kelayakan pembangunan terminal LPG baru guna meningkatkan efisiensi supply chain. Penelitian dilakukan dengan pendekatan komprehensif yang mencakup analisis aspek pemasaran, teknis, operasional, hukum, finansial, dan risiko. Kerangka teori yang digunakan meliputi Capital Budgeting, Capital Cost, Supply Chain Analysis, dan Resource-Based View Theory. Studi dilakukan dalam dua tahap: (1) evaluasi alternatif lokasi (Kendal, Jepara, Tanjung Jati) berdasarkan kriteria dari regulasi perhubungan Indonesia; dan (2) Incremental Analysis untuk membandingkan kondisi saat ini (As-Is) dengan proyeksi kondisi setelah pembangunan (To-Be). Hasil penelitian diharapkan memberikan rekomendasi strategis terkait lokasi terbaik, potensi penghematan biaya serta peningkatan fleksibilitas operasional. Penelitian ini menekankan bahwa restrukturisasi supply chain LPG akan meningkatkan efisiensi biaya, kontrol operasional, dan keandalan distribusi energi. Studi kelayakan ini akan menjadi dasar pertimbangan investasi infrastruktur jangka panjang bagi Perusahaan LPG.
The Effect of Sales Growth, Firm Size, and Dividend Policy on Firm Value: A Study of Energy Sector Companies Listed on The Indonesia Stock Exchange for the 2019–2023 Period Fayyadh, Muhammad; Murti, Galuh Tresna
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.311

Abstract

This study aims to examine in greater depth the effect of sales growth, dividend policy, and firm size on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a quantitative method with panel data regression, the study uses purposive sampling to select 11 energy companies, resulting in 55 observations derived from audited annual reports and official IDX publications. Data analysis includes descriptive statistics, classical assumption tests, and model selection using the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by hypothesis testing through F-test and t-test using EViews 13 software. The findings reveal that the three independent variables jointly exert a significant influence on firm value, yet only firm size shows a significant negative partial effect, while sales growth and dividend policy do not demonstrate significant impacts. This finding confirms that in the energy sector, large companies do not always receive higher market valuations, making asset management efficiency and business strategy strengthening crucial factors.
APIP Capabilities, SPIP Maturity, Audit Opinions, and Follow-Up on Audit Recommendations for Corruption Prevention Hidayatul, Asrul; Din, Muhammad; Abdullah, Muhammad Ikbal; Karim, Fikry
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.313

Abstract

This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP), the maturity of the Government Internal Control System (SPIP), audit opinions, and follow-up on audit recommendations on the prevention of corruption in local governments in Indonesia. The method used is quantitative with purposive sampling techniques in 442 district and city local governments during the 2019-2023 period. The results show that APIP capabilities and SPIP maturity have a significant positive effect on corruption prevention, meaning that improving APIP capabilities and SPIP maturity can strengthen the oversight system and increase the effectiveness of corruption prevention. On the other hand, although audit opinions have a positive impact on transparency, their effect on corruption prevention is not proven to be significant. This shows that audit opinions alone are not sufficient to prevent corruption without concrete follow-up. This study also found that follow-up on audit recommendations has a significant effect on improving the quality of financial reports and reducing the potential for corruption. Therefore, this study suggests that local governments should focus more on strengthening APIP capabilities, implementing a more mature SPIP throughout the region, and ensuring effective follow-up on audit recommendations. This step is expected to strengthen corruption prevention, increase accountability, and improve transparency in regional financial management. This study contributes to improving cleaner and more accountable governance.
Problematik Sistem Bagi Hasil dan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah Melalui Idealisme Tamsir, Anjas Putra; Yetta, Ahmad Fauzi; Dzulkifli, Muh; Ridwan, Ridwan; Jamaluddin, Jamaluddin; Usman, Ernawaty
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.314

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji secara kuantitatif pengaruh problematika Sistem Bagi Hasil dan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah dengan Idealisme sebagai variabel moderasi. Penelitian ini menggunakan data primer yang diperoleh dari teknik pengumpulan data dengan cara wawancara dan juga pembagian kuesioner dengan populasi Meliputi Pihak – Pihak Yang Berkontribusi secara Langsung terhadap Praktik Akuntansi Syariah baik pegawai bank syariah, Akuntan Syariah, Nasabah yang terlibat dengan praktik akuntansi syariah. Serta jumlah sampel yang dipilih untuk mewakili dari populasi yang ada yakni seluruh dari 100 responden melalui survei dan menerapkan analisis regresi linear berganda melalui pendekatan alat analisis aplikasi WarpPLS 7.0. Hasil penelitian yang diperoleh dari uji hipotesis menunjukkan bahwa Problematik Sistem Bagi Hasil Manusia secara parsial berpengaruh secara positif dan signifikan terhadap Perkembangan Praktik Akuntansi Syariah, Kompetensi Sumber Daya Manusia secara parsial berpengaruh secara positif dan signifikan terhadap Perkembangan Praktik Akuntansi Syariah. Serta hasil penelitian juga menunjukkan hal yang penting adalah bahwa Idealisme memoderasi hubungan antara Problematik Sistem Bagi Hasil terhadap Perkembangan Praktik Akuntansi Syariah dan hubungan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah secara negatif dan signifikan.
Earnings Volatility and Leverage on Accounting Conservatism: Evidence from Indonesian Food and Beverage Companies Delyla, Aisha; Kusumawardani, Anisa
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.316

Abstract

This research examines the effect of earnings volatility and leverage on accounting conservatism in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research adopts a quantitative approach using secondary data from financial statements for the 2019-2023 period. The population consists of food and beverage sub-sector companies listed on the IDX, with a sample of 23 companies selected through purposive sampling. The independent variables are earnings volatility, measured by the standard deviation of EBIT, and leverage, measured by the debt-to-assets ratio. The dependent variable is accounting conservatism, measured using the Givoly and Hayn model. Hypothesis testing was conducted using multiple linear regression analysis with SPSS version 27. The findings indicate that earnings volatility has a negative and significant effect on accounting conservatism, suggesting that management tends to reduce conservatism application during high earnings fluctuations to avoid negative investor perceptions and maintain reporting stability. Meanwhile, leverage shows a positive and significant effect on accounting conservatism, indicating that companies with high leverage implement conservatism as a response to creditor monitoring demands.

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