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INDONESIA
Journal of Economics, Assets, and Evaluation
ISSN : -     EISSN : 30266602     DOI : https://doi.org/10.47134/jeae
Core Subject : Economy, Science,
Journal of Economics, Assets, and Evaluation (3026-6602) publishes original research that advances the frontiers of knowledge in economics, finance, and asset management. The journals scope includes a wide range of topics, such as: Economic theory and policy Financial theory and markets Asset pricing and valuation Portfolio management Risk management Performance evaluation The journal welcomes submissions from a wide range of disciplines, including economics, finance, accounting, and business administration. The journal is committed to publishing high-quality research that is relevant to academics, practitioners, and policymakers.
Articles 49 Documents
Hubungan antara Anti-Korupsi, Keberagaman Manajemen, dan Kualitas Laporan Keberlanjutan dalam ESG-Governance (Studi Kasus PT. J&T Express Distribution Center (SDA27)) Sutikno, Allesia Putri Wijaya; Ariani, Riska Septi; Ramadanthy, Fernianda Wahyu; Lestari, Siti Ambar Mukti Puji; R. Pandin , Maria Yovita
Journal of Economics, Assets, and Evaluation Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i4.795

Abstract

Penelitian ini memiliki tujuan untuk mengkaji hubungan antara anti-korupsi, keberagaman manajemen, dan kualitas laporan keberlanjutan terhadap ESG-Governance. Pendekatan kuantitatif digunakan dengan metode survei terhadap seluruh pegawai PT. J&T Express Distribution Center (SDA27) melalui menggunakan pendekatan sensus, instrumen telah melewati uji validitas dan juga reliabilitas. Proses analisis data melalui pengujian asumsi klasik serta regresi linier berganda. Temuan studi ini mengungkap bahwa faktor anti-korupsi, keberagaman manajemen, dan kualitas laporan keberlanjutan berpengaruh secara signifikan terhadap ESG-Governance, baik secara parsial maupun simultan. Temuan ini menekankan pentingnya penerapan praktik tata kelola yang baik melalui integrasi anti-korupsi, keberagaman, dan pelaporan keberlanjutan dalam mendukung keberhasilan ESG di industri.
Analysis of the Effects of Salt Production, Salt Consumption, Per Capita Income, and Exchange Rate on Salt Imports in Indonesia Ardiwinata, Muhammad Everest; Marseto; Utami, Anisa Fitria
Journal of Economics, Assets, and Evaluation Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i1.815

Abstract

This study aims to analyze the effects of salt production, salt consumption, per capita income, and exchange rate on salt imports in Indonesia. Using a quantitative approach with multiple linear regression methods, data were analyzed over a 14-year period. The results show that salt production and exchange rate have a negative and significant effect on salt imports, while salt consumption has a positive and significant effect. Per capita income shows a positive but statistically insignificant effect. The coefficient of determination (R²) of 71.60% indicates that the independent variables explain most of the variation in salt imports. These findings offer policy implications for the government and industry stakeholders to reduce dependency on salt imports through improved domestic production and adaptive strategies to macroeconomic changes.
That’s the Way we do Things Around Here: Achieving the Company’s Innovation Through Organizational Innovation Culture Arsanti, Tutuk
Journal of Economics, Assets, and Evaluation Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i1.831

Abstract

This paper aims to gain an understanding of the role of organizational innovation culture in achieving a company’s innovation. The inability to understand how the role of organizational culture can lead to problems such as unproductive behavior, the failure of innovation, and a reluctance to collaborate. Therefore, building an organizational innovation culture is crucial to achieving a company’s innovation. Attention is directed to the determining factors that must be considered to strengthen the company’s innovation culture. The content of the paper primarily draws on observations and in-depth interviews with top leaders and other organizational members. These individuals embody both the organizations and the personnel engaged in innovation activities, as well as participating in efforts to cultivate organizational culture. The findings indicate that fostering a culture of organizational innovation through the development of family-like connections, cooperation, and mentorship can create a supportive work environment that encourages the generation of innovative ideas. Furthermore, cultivating both the infrastructure for innovation and a commitment to innovation is essential for advancing an organizational culture that prioritizes innovation. Ultimately, these efforts can significantly influence the achievement of various innovations within the company. This research highlights the necessity of adopting a managerial approach that actively fosters a culture of innovation within the company. By doing so, organizations can create an environment that not only supports but also inspires creative thinking and innovation.
The Impact of Technological Progress on Employee Engagement Yang, Rong
Journal of Economics, Assets, and Evaluation Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i1.833

Abstract

This study investigates the multifaceted impact of technological progress on employee engagement within China’s rapidly evolving wine industry, focusing on key regions including Ningxia, Xinjiang, Shandong, and Southwest China. By integrating Self-Determination Theory (SDT), Conservation of Resources (COR) theory, and Socio-Technical Systems Theory, the research explores how automation, IoT, and AI adoption influence engagement across viticulture, winemaking, and sales roles. A sequential mixed-methods design combined quantitative surveys (N=300 employees) with qualitative interviews (N=15). Findings reveal a curvilinear relationship between automation and engagement: moderate automation (50–70%) enhances competence and autonomy, while excessive automation triggers skill displacement anxiety. Technological overload, particularly among older workers, was mitigated by organizational interventions (e.g., peer mentoring). The study bridges theoretical gaps in technology-engagement literature and offers practical strategies for optimizing human-machine synergy during digital transformation.
The Influence of Job Embeddedness and Career Development on Employee Performance with Organizational Commitment as Variable Intervening: Study on Employees at Garment Factory in Semarang Ariadi, Gede; Noegrahantie, Sofi Shellyana
Journal of Economics, Assets, and Evaluation Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i1.834

Abstract

This research examines the influence of job embeddedness and career development on employee performance with the mediating role of organizational commitment. This research uses a quantitative, explanatory approach with 100 respondents, employees of the Garment Factory in Semarang in the cutting department. The analysis in this research uses PLS-SEM (Partial Least Squares - Structural Equation Method). Based on the results of this research, it shows that: (i) job embeddedness influences employee performance; (ii) career development has no effect on employee performance; (iii) job embeddedness influences organizational commitment; (iv) career development influences organizational commitment; (v) organizational commitment influences employee performance; (vi) organizational commitment mediates the influence of job embeddedness on employee performance; Organizational commitment mediates the influence of career development on employee performance.
Analysis of the Influence of Israeli Boycott on Fundamental Factors and Economic Growth with Changes in Profits as Intervention Variables in Food and Beverage Franchise Companies Origin of the United States in Indonesia Yusro, Muhamad Wahyu; Sishadiyati
Journal of Economics, Assets, and Evaluation Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i1.866

Abstract

This study aims to analyze the impact of the boycott of Israel on the fundamental factors and economic growth of food and beverage (F&B) companies from the United States, with changes in profits as an intervening variable. The independent variables analyzed include Net Profit Margin (NPM), Current Ratio (CR), and Total Asset Turnover (TATO), while the dependent variable is the company's economic growth. The method used is a quantitative approach with multiple linear regression and path analysis to test for direct and indirect influences. Data was obtained from the financial statements of multinational companies such as McDonald's, Starbucks, and Domino's Pizza that were affected by the boycott. The results showed that TATO had a negative and significant effect on changes in profit and economic growth directly, as well as an indirect effect on economic growth through changes in profit, which was proven to be significant through the Sobel test (Z = 2.55; p < 0.05). In contrast, NPM and CR did not show a significant influence either directly or indirectly. Thus, the efficiency of asset utilization (TATO) is the most dominant factor in influencing the company's economic growth in situations of socio-political pressure such as boycotts.
The Role of Management Accounting Information in Short-Term and Long-Term Managerial Decision-Making at Xavier Marks Tjandra East Handoko, Steven Nathanael; Riyadi, Slamet
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.969

Abstract

This study analyzes the role of management accounting information in supporting short-term and long-term managerial decisions at Xavier Marks Tjandra East. Using a descriptive qualitative approach, data were obtained through observation, documentation, and interviews with the Principal, Legality division, and Finance division. The findings show that management accounting, especially cost and differential accounting, is essential for various decisions. Short-term uses include determining commissions, evaluating property legality, and selecting property types. Long-term uses involve fixed asset investment, branch and human resource expansion, and planning independent property development. The study concludes that integrating management accounting information strengthens business strategies and supports company sustainability. The researcher recommends enhancing this function with integrated systems, improved SOPs, and continuous management training.
Analysis of Good Corporate Governance Implementation in BUMDes Management and Its Contribution to Village SDGs (A Study of BUMDes Surya Sejahtera, Kedungturi Village, Taman District, Sidoarjo Regency) Rajendra, Achmad Bagas Djuan; Hidayat, Taufiq
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.970

Abstract

This study aims to analyze the implementation of good corporate governance in the management of BUMDes and its contribution to the SDGs of the village at DUMDes Surya Sejahtera Kedungturi, Taman District, Sidoarjo Regency. This study uses a qualitative method with primary data obtained from the Secretary and Treasurer of BUMDes Surya Sejahtera. Data collection techniques include interviews, observation, and documentation. The results of the study show that BUMDes Surya Sejahtera has implemented GCG well, although improvements are needed in transparency, digital literacy, and community participation. GCG contributes positively to BUMDes performance, community economy, and achievement of Village SDGs.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Pertumbuhan Penjualan terhadap Kinerja Keuangan : Studi Empiris pada Perusahaan Manufaktur Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023 Ramadani, M. Rizki; Yusuf, Ayus Ahmad; Nurhandika, Arief
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.975

Abstract

Tujuan kajian diarahkan untuk menilai dan menguji pengaruh struktur modal, ukuran perusahaan, serta pertumbuhan penjualan terhadap kinerja keuangan perusahaan manufaktur sektor tekstil dan garmen secara parsial. Pendekatan deskriptif dipakai untuk menggambarkan karakter setiap komponen yang dianalisis. Pendekatan verifikatif digunakan untuk menilai hubungan antar komponen melalui teknik statistik. Populasi terdiri dari 110 data laporan keuangan tahunan dari 22 perusahaan tekstil dan garmen yang tercatat di Bursa Efek Indonesia periode 2019 sampai 2023. Sampel ditentukan menggunakan purposive sampling berdasarkan kelengkapan laporan keuangan tahunan, sehingga terpilih 20 perusahaan dengan total 100 data observasi. Informasi dikumpulkan melalui observasi non-partisipan dengan pencatatan langsung terhadap laporan keuangan, sedangkan analisis dilakukan menggunakan regresi data panel. Hasil analisis memperlihatkan bahwa struktur modal dan pertumbuhan penjualan berpengaruh positif signifikan terhadap kinerja keuangan, sementara ukuran perusahaan tidak memberikan pengaruh terhadap aspek tersebut.