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INDONESIA
ETIKONOMI
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 14128969     EISSN : 24610771     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Etikonomi is a peer-reviewed journal on Economics, Business and Management by Faculty of Economic and Business State Islamic University (UIN) Syarif Hidayatullah Jakarta. FOCUS This journal focused on economics, business, and management studies and present developments through the publication of articles, research reports, and book reviews. SCOPE Etikonomi specializes on Economics, Business, and Management, and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
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Articles 25 Documents
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Search results for , issue "vol. 25 no. 2 (2026)" : 25 Documents clear
Knowledge, Religiosity, and Saving Intention: The Mediating Role of Attitude in Islamic Banks Purwanto Purwanto; Ali Ibrahim Dasuki; Tabrani ZA
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.41631

Abstract

Research originality: This study extends the Theory of Planned Behavior (TPB) by positioning knowledge and religiosity as explicit antecedents of attitude and clarifying the psychological pathways underlying Islamic saving decisions. Research objectives: This study investigated the role of knowledge and religiosity in shaping attitudes and evaluated the extended TPB model's effectiveness in predicting saving intentions and actual behavior. Research methods: Data from 392 banking customers in Central Java, Indonesia, were analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) to test the hypothesized structural relationships. Empirical result: Knowledge and religiosity significantly influenced attitudes. Attitude fully and partially mediated the knowledge-intention and religiosity-intention links, respectively. Saving intentions, driven primarily by attitudes and subjective norms, significantly affected actual behavior. Implications:  Policymakers should focus on integrated financial-religious education and simplified access to banking to cultivate positive attitudes and effectively convert intentions into actual participation in Islamic banking. JEL Classification: G21, D91, E21, Z12
Do Agglomeration Externalities Drive Regional Wages? Evidence from Indonesian Microdata Icha Wahyu Kusuma Ningrum; Ribut Nurul Tri Wahyuni; Arya Candra Kusuma
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.46777

Abstract

Research Originality: This research provides novelty by employing nighttime light (NTL) intensity as an alternative proxy for local density and, for the first time, by adopting a geological instrumental variable (clay content) to address endogeneity in Indonesia. Research Objectives: This study aims to analyze the determinants of regional wage disparities in Indonesia, with particular focus on the role of agglomeration externalities. Research Methods: This study utilized microdata from BPS-Statistics Indonesia and big data from 2014 to 2024. The analysis employed the instrumental variable two-stage least squares (IV-2SLS) approach to address endogeneity in the local density variable. Empirical Result: The IV-2SLS estimates indicate that specialization has a positive and significant effect on regional wages, consistent with MAR externality theory, whereas diversity and competition have significant negative effects. Local density, proxied by both population density and NTL intensity, exerts a positive and significant effect on regional wages, with the NTL-based estimate yielding a higher elasticity, reflecting its superior capacity to capture actual urban economic density in Indonesia. Implications: These findings suggest that regional development policies should promote sectoral specialization based on each region's comparative advantage and support urban densification through infrastructure investment and secondary city development to reduce regional wage disparities in Indonesia. JEL Classification: J31, R12, C26
Digital Transformation of Strategic Human Resource Management in Kosovo Small and Medium Enterprises Blerim Dragusha; Saso Josimovski
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.46997

Abstract

Research Originality: This study provides the first two-wave longitudinal panel evidence on cognition-based digital human resource adoption in Kosovo’s small and medium enterprises, revealing the temporal and regional boundary conditions that cross-sectional national studies fail to detect. Research Objectives: The research analyzes how managers’ perceptions of digital tools drive actual technology use in small and medium enterprises and, through it, employee productivity, retention, recruitment quality, and organizational performance across two pandemic phases. Research Method: A matched panel of 248 human resource managers was surveyed at the onset of the pandemic (2020) and during the stabilization phase (2021); the data were analyzed using multi-group structural equation modeling. Empirical Results: Perceived usefulness and ease of use drive adoption at both waves; adoption improves all strategic outcomes, although retention benefits emerge only over time and the ease-of-use mechanism weakens in peripheral regions. Implications: Returns on digital investment compound over time; policy should combine infrastructure investment with usability-oriented training in lagging regions. JEL Classification: M15, O33, J24
Brand Trust and Brand Loyalty among Internal Customers in the Automotive Industry Sinan İlze; Hasan Boztoprak; Bahaddin Sinsoysal; Selahattin Sari
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.47158

Abstract

Research Originality: This study offers a novel perspective by conceptualizing automotive industry employees as "internal customers" and examining how brand, firm, and consumer–brand relationship characteristics shape internal brand trust and loyalty. Research Objectives: This study aims to examine the impact of brand characteristics, firm characteristics, and consumer–brand relationship characteristics on employees' brand trust, as well as the effect of brand trust on brand loyalty. Research Method: Data collected from 780 automotive industry employees were analyzed using structural equation modeling (SEM) to test the relationships among the variables. Empirical Results:  Brand characteristics, company characteristics, and consumer–brand relationship characteristics exert a positive influence on brand trust. Brand trust, in turn, significantly enhances brand loyalty. Among the antecedents, brand characteristics and consumer–brand characteristics demonstrate stronger explanatory power than company characteristics. Implications: Automotive firms should regard employees not merely as organizational members but also as internal brand stakeholders. Strengthening employees' trust in the brand may enhance internal brand loyalty and support external customer-oriented brand performance. JEL Classification: M31, N34
Accounting System Integration and Control Outcomes in Indonesian Micro, Small, and Medium Enterprises Evi Octavia; Rosalinda B Lacerona; Ait Novatiani; Rima Rachmawati
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.47384

Abstract

Research Originality: The novelty of this study lies in linking digital accounting integration, beyond mere system adoption, to two distinct managerial control outcomes, namely decision quality and cost control, in Indonesian MSMEs. Research Objectives: This study examines how behavioral and organizational factors influence the adoption and integration of management accounting information systems and how these processes affect managerial control outcomes in Indonesian MSMEs. Research Method: This study employs a cross-sectional survey of 580 Indonesian MSMEs and analyzes the data using partial least squares structural equation modeling. Empirical Results: Government Support and Compatibility are the strongest predictors of Behavioral Intention. Behavioral Intention significantly influences both system adoption and system integration. System adoption improves Cost Control Effectiveness, whereas system integration has a stronger effect on Decision Quality. The findings also demonstrate that Behavioral Intention mediates the effects of key antecedent factors on both managerial outcomes. Implications: The findings imply that MSME digitalization policies should prioritize implementation support, process–system fit, staged module integration, and practical training to strengthen routine system use and improve managerial control. JEL Classification: M15, M41, O33
Navigating Climate Risks in the Livestock Sector: Environmental Resources, Production Sustainability, and Food Security in Pakistan Gulalai; Nazish Kanval; Hajra Ihsan
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.49281

Abstract

Research Originality: This study offers a comprehensive empirical analysis of temperature, heat stress, and flood shocks, alongside environmental and socioeconomic factors, to analyze livestock production dynamics, sustainability, and food security in Pakistan. Research Objectives: The study investigates the short- and long-run effects of climate stressors and adaptive resource factors on livestock output, linking production to sustainable food systems and food security. Research Method: Annual time-series data from 1980 to 2022 were analyzed for Pakistan’s livestock sector. The Auto-Regressive Dependent Lag model and bounds-testing approach were applied to estimate both short- and long-run relationships. Empirical Results: Rising temperatures and heat stress significantly reduce livestock output, while floods cause short-run disruptions by damaging grazing systems and feed supply. Water availability, forest cover, and cropped land positively influence production. The error-correction coefficient indicates that approximately 68% of short-term disequilibrium adjusts toward long-run equilibrium annually. Implications: These findings highlight the need for climate-resilient livestock management, including heat-stress mitigation, flood preparedness, water and land-use management, and crop-livestock integration, supporting Sustainable Development Goals 2 (Zero Hunger) and 13 (Climate Action) by enhancing food security and strengthening rural livelihoods in Pakistan. JEL Classification: Q01, Q18, Q54, C32
Role of Institutional Quality in Mediating Debt and Macroeconomic Stability: A Study of Developing Countries Ezza Rahman; Risna Triandhari; Raden Parianom
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.49543

Abstract

Research Originality: This study identifies a specific institutional quality threshold at which the effect of government debt on macroeconomic stability in developing countries shifts from negative to positive. Research Objectives: It examines this threshold effect across 47 developing countries from 2002 to 2023. Research Method: The analysis uses panel fixed-effects and dynamic panel threshold regression models, with macroeconomic stability as the dependent variable, government debt as the key independent variable, and institutional quality as both an independent and threshold variable. Empirical Results: Government debt negatively affects macroeconomic stability; however, once institutional quality exceeds the threshold of 40.74, the relationship reverses, and government debt contributes positively. This threshold exceeds those reported in prior studies, reflecting the inclusion of the 2008–2009 and 2020–2021 crisis periods as control variables. Implications: Developing countries should treat institutional strengthening as a fiscal prerequisite. Once institutional quality crosses the threshold, governments can use debt as a productive instrument of stabilization rather than a source of vulnerability. JEL Classification: E63, H63, O44, C33
How Digital Marketing Shapes Uniqueness and Tourist Behavioral Intention Khresna Bayu Sangka; Tulus Haryono; Dewi Ismoyowati; Catur Sugiarto; Astri Suryanti; Sri Hestiningsih Widiyanti
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.49971

Abstract

Research Originality: This study introduces a novel perspective by integrating the concept of need for uniqueness into the digital tourism context, highlighting how digital interactions such as electronic word of mouth (eWOM) and digital marketing shape unique travel experiences and influence post-visit behavior. Research Objectives: This research examines the effect of travelers’ need for uniqueness on behavioral intention and tests the mediating roles of eWOM, digital marketing, and place attachment. Research Method: A quantitative survey of 221 travelers was analyzed using Structural Equation Modeling (SEM) to test relationships among variables and mediating effects. Empirical Results: The findings reveal that need for uniqueness significantly affects behavioral intention, with digital interactions, play, eWOM, and place attachment serving as key mediating variables that translate the desire for unique experiences into intentions to visit or revisit destinations. Implications: The results provide important insights into digitally driven tourist behavior and emphasize the need for destination managers to develop personalized, experience-oriented digital marketing strategies that enhance visitor engagement and strengthen emotional attachment to destinations. JEL Classification: M31, Z32, D91, M37
Do Boards Moderate the Relationship between Sustainability and Financial Performance in Asia-Pacific Emerging Markets? Karisma Azmi Muzakki; Irwan Trinugroho; Fadli Septianto; Nimas Melenia Mutiara Akbary
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.50099

Abstract

Research Originality: This study offers novel empirical evidence on the relationship between environmental, social, and governance (ESG) performance and financial performance in an underexplored sector of environmentally sensitive industries across Asia-Pacific emerging markets. Research Objectives: This study aims to examine the direct impact of ESG performance on firm profitability and to investigate whether board characteristics moderate this relationship among environmentally sensitive industry firms in 10 Asia-Pacific emerging market countries. Research Method: An unbalanced panel dataset of 762 firms in environmentally sensitive industries (energy, materials, and utilities) from ten Asia-Pacific emerging market countries over the period 2014–2024 was analyzed using fixed-effects panel regression.   Empirical Results: ESG performance had no statistically significant effect on either ROA or ROE. The moderation effects of board size, board independence, and board gender on the ESG–profitability nexus are also statistically insignificant. Implications:  These findings suggest that ESG activities in environmentally sensitive industries in Asia-Pacific emerging markets are primarily driven by legitimacy-seeking behavior rather than direct financial incentives. JEL Classification: G30, G34, M14, Q56, O16
Corporate Waste Disclosure: A Systematic Review and Future Research Agenda Desi Zulvina; Doddy Setiawan; Y Anni Aryani; Taufiq Arifin
ETIKONOMI Vol. 25 No. 2 (2026)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v25i2.50239

Abstract

Research Originality: No prior systematic review has mapped corporate waste disclosure as a standalone research construct. This study fills that gap by synthesizing the field's theoretical foundations, geographical distribution, measurement approaches, and determinants and consequences. Research Objectives: This study systematically reviews the existing literature on corporate waste disclosure to map what is known, identify gaps, and propose a structured agenda for future research. Research Method: Using a systematic literature review (SLR) following the PRISMA protocol, ten scholarly articles were selected from the Scopus database based on predefined inclusion and exclusion criteria and analyzed through content analysis. Empirical Results: Given the limited body of literature on corporate waste disclosure, this study identified 10 scholarly articles that met the inclusion criteria—underscoring the field's nascent state. Studies remain limited and geographically concentrated in developed countries, with the role of top management characteristics and ownership structure largely unexplored. Implications: Researchers are encouraged to examine board characteristics and ownership structure as determinants of waste disclosure, particularly in emerging market contexts. For policymakers, the findings underscore the need for mandatory disclosure standards aligned with international norms and incentive mechanisms to promote high-quality waste reporting. JEL Classification: M41, Q53, Q56, G30

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