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INDONESIA
Jurnal REKOMEN (Riset Ekonomi Manajemen)
Published by Universitas Tidar
ISSN : 25808893     EISSN : 26142953     DOI : 10.31002/rn
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing management, Human resource management, Finance management, Operation management, Strategic management, Entrepreneurship, Business strategy and policy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
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The Impact of Indonesia’s 2022 Automation and Machinery Import Tax Exemption on Manufacturing Firm Performance: A Difference-in-Differences Analysis Sunarso; Aditya Ramadhani; Qoirul Hanifah
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3533

Abstract

This study investigates whether Indonesia’s import-duty exemption policy on machinery and industrial automation governed by firm-level masterlists under PMK 176/2009 (amended in PMK 76/2012 and PMK 188/2015) and implemented under the revised customs tariff BTKI 2022 with effect from 1 April 2022 increases operational performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX). Using a Difference-in-Differences (DiD) method, we compare firms in automation-intensive industries with less-affected industries during the pre-policy period (2019–2021) and post-policy period (2022–2024). Secondary firm-level data extracted from company annual reports form variables capturing productivity and efficiency: revenue per staff, asset turnover, return on assets (ROA), cost of goods sold (COGS) ratio, CAPEX-to-assets ratio, and additions to machinery & equipment. Treatment exposure is estimated in two ways: (1) sectoral eligibility based on BTKI Chapters 84–85 (mechanical and automation equipment) and selected Chapter 90 headings and (2) realized adoption, identified from sharp increases in machinery investment with narrative confirmation of automation or foreign machinery in the masterlist. The import-duty exemption for machinery and automation appears to have achieved its primary goal of stimulating investment and improving cost-efficiency among Indonesian manufacturing firms, but the broader outcomes of productivity and profitability require a longer horizon and more supportive ecosystem. Policymakers should therefore view such exemptions as first-order instruments that unlock investment, but not endpoints in themselves. To optimize the value, this should be embedded within a broader range of strategy such as in workforce development, digital transformation, institutional support, and continuous evaluation throughout the process.
The Impact of Corporate Social Responsibility, Enterprise Risk Management, Board of Commissioners, and Operational Cash Flow on Firm Value: Moderating Role of the Board of Directors in Indonesia's Energy Sector Dewi Cahyani Pangestuti; Kevin Naufal Widyadhana
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3548

Abstract

The objective of this study is to explore the relationship between Corporate Social Responsibility (CSR), Enterprise Risk Management (ERM), Board of Commissioners (BOC), and Operating Cash Flow (OCF) on Firm Value, with the Board of Directors (BOD) as a moderating variable. Based on a sample of companies listed on the Indonesia Stock Exchange (IDX), the findings indicate that CSR and ERM have a significant positive impact on firm value. This is consistent with management theory, which suggests that companies with strong social responsibility and effective risk management are more likely to be valued by the market. Meanwhile, OCF shows no substantial influence on the value of the company’s shares, suggesting that external factors such as government policy and market regulation may have a more significant impact on financial performance. In addition, the moderating effect of the BOD is shown to be significant in several studies, including those examining the relationship between CSR and value creation and those investigating the relationship between ERM and value creation. However, the moderating effect of the BOD is not observed in studies investigating the relationship between BOC and value creation. This study contributes to corporate governance by providing a comprehensive understanding of the role of the BOD in managing CSR and ERM to enhance firm value. The findings also offer practitioners opportunities to strengthen risk management and CSR implementation to improve performance and research outcomes. However, this study is limited by the small number of IDX company samples, so further in-depth research is needed.
Leveraging Cloud Computing and Artificial Intelligence Capability to Strengthen Good Governance in Public Organizations: The Mediating Role of Innovation Strategy Vivi Oktari
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3592

Abstract

This study aims to analyze the influence of Cloud Computing and Artificial Intelligence (AI) Capability on Good Governance in public organizations, as well as to examine the mediating role of Innovation Strategy in these relationships. This quantitative study was conducted among 250 civil servants of the Provincial Goverment of DKI Jakarta, Indonesia. Data were collected using structured questionnaires measuring cloud computing utilization in administrative and technical processes, employees’ AI capabilities, innovation strategy implementation, and good governance practices. The relationships among these variables were analyzed using Structural Equation Modeling (SEM). The results reveal that Cloud Computing has a significant and positive effect on Good Governance, indicating that digital infrastructure enhances transparency, accountability, and administrative efficiency in public service delivery. However, AI Capability does not have a direct impact on governance quality, suggesting that technological sophistication alone is insufficient without strategic and organizational alignment. Furthermore, Innovation Strategy demonstrates a strong positive effect on Good Governance and plays a significant mediating role between both Cloud Computing and AI Capability. This implies that innovation-oriented management serves as a key enabler that transforms technological potential into governance effectiveness. Overall, the findings highlight the critical importance of innovation-driven strategies in realizing the benefits of AI and cloud technologies for public sector transformation. The study contributes to the growing body of research on digital governance by integrating perspectives from the Resource Based View (RBV) and Dynamic Capability Theory, emphasizing that technological adoption must be complemented by strategic innovation and institutional readiness to achieve sustainable governance performance.
Developing A Hierarchical Framework for Selecting E-Commerce Platform for SMEs: An AHP Approach Based on Operational Perspective and Digital Readiness Haunan Damar; Pradana Jati Kusuma; Bobur Sobirov
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3594

Abstract

Digital transformation among Indonesia’s Micro, Small, and Medium Enterprises (MSMEs) still faces challenges. Out of 64 million MSMEs, only 24% have adapted to digital business practices. MSMEs can transform digitally through online sales channels using the marketplace, however, many small business owners struggle to select the most suitable e-commerce platform for their business. In many cases, platform selection is influenced by popularity or promotional exposure rather than objective evaluation. This study aims at helping MSMEs select the most suitable e-commerce platform through operational and digital readiness criteria using Analytical Hierarchical Process (AHP). The framework integrates two major perspectives relevant to digital adoption, namely operational perspective and digital readiness. Data were gathered from 15 business owners who have experience using the most popular e-commerce platforms in Indonesia. Through pairwise comparison questionnaires and Saaty’s nine-point scale, evaluation criteria were examined including cost efficiency, platform functionality, ease of use, digital capability and operational support. The results indicate that cost efficiency is the most influential criterion (54.7%), followed by platform functionality (17.2%), operational support (15.4%), digital capability (9.5%) and lastly, ease of use (3.2%). The study was done to analyze four of the most popular e-commerce platforms in Indonesia namely Shopee, Tokopedia, Bukalapak and Lazada. The finding helps to propose a practical framework for small businesses to evaluate e-commerce platforms and support sustainable digital transformation initiatives.
Financial Risk Management Impact on Islamic Bank Performance Mediated by Earnings Quality Moderated Governance Literacy Heni Purwantini; Victor Prasetya; Mutia Pamikatsih; Muhammad Shahid Khan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3644

Abstract

This study examines the influence of financial risk management on the performance of Islamic banks with earnings quality as a mediating factor and governance literacy as a moderating factor. The research is grounded on the phenomenon whereby the need for financial management and accounting integration for explaining the sustainable performance of Islamic banking institutions is high. A quantitative approach was utilized whereby primary data were collected from Islamic commercial banks and Islamic rural banks throughout the archipelago of Indonesia. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate the direct and indirect relationships of the variables. The study established that financial risk management positively and significantly influences the performance of Islamic banks. Moreover, it was established that financial risk management and performance relationship is positively and significantly mediated by earnings quality, indicating that with better financial reporting quality, performance is enhanced as a result of effective risk management. However, governance literacy does not significantly moderate the relationship between financial risk management and performance. The results imply that the quality of internal financial control systems and the accounting system is more critical to driving performance than governance knowledge. The research adds to the body of knowledge by advancing risk management theory by incorporating accounting-based mechanisms, providing empirical feedback to bank managers and regulators aiming to reinforce the financial sustainability of Islamic banking institutions.
Development of Consumer Behavior Model, Customer Satisfaction as a Mediator of LPG Gas Customer Loyalty Wilang Ana Putri Wilang Ana Putri; Wisnalmawati Wisnalmawati
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3649

Abstract

The number of retail agents of PT. Watu Langit has declined over recent years, partly due to regulatory violations committed by several LPG retailers, which resulted in the termination of cooperation agreements and subsequently affected customer loyalty. In this context, this study aims to examine whether price determination, LPG product availability, and service recovery influence customer loyalty, with customer satisfaction positioned as a mediating variable. The study surveyed customers from several LPG retail stores, including Toko Anugrah, Toko Rejo Abadi, Toko TB Gemilang, Toko Slamet, and Toko Mili, yielding a total of 137 respondents selected through purposive sampling. The findings indicate that price determination, product availability, and service recovery significantly influence customer loyalty. Furthermore, customer satisfaction mediates the effects of product availability and service recovery on loyalty, although it does not mediate the relationship between price determination and customer loyalty. By positioning customer satisfaction as a mediating mechanism, this study contributes to consumer behavior literature by clarifying the process through which operational and service-related factors shape loyalty outcomes. Practically, the findings offer insights for retail managers in designing pricing strategies, maintaining product availability, and implementing effective service recovery practices to enhance customer satisfaction and strengthen long-term loyalty.

Page 7 of 7 | Total Record : 66

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