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Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30255899     EISSN : 30254728     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 336 Documents
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Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, dan Laba Bersih terhadap Nilai Perusahaan pada Perusahaan Subsektor Tembakau di BEI Indra Erwanto; Haryono Haryono; Ira Grania Mustika
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2566

Abstract

This study aims to examine the effects of firm size, sales growth, and net profit on firm value in cigarette companies listed on the Indonesia Stock Exchange during 2020–2025. Firm value is an important indicator for investors in evaluating a company’s performance and future prospects. This study employs a quantitative approach with an associative research design. The population consists of all cigarette companies listed on the Indonesia Stock Exchange, namely PT Gudang Garam Tbk, PT Hanjaya Mandala Sampoerna Tbk, PT Wismilak Inti Makmur Tbk, and PT Indonesian Tobacco Tbk. Saturated sampling was used, involving all companies in the population as the research sample. The study uses secondary data from annual financial reports for 2020–2025. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, and F-tests using IBM SPSS Statistics. The results show that firm size, sales growth, and net profit simultaneously affect firm value. Partially, firm size has a significant negative effect on firm value, while sales growth has no significant effect. Meanwhile, net profit has a significant positive effect on firm value. These findings indicate that investors in the cigarette industry place greater emphasis on a company’s ability to generate profits than on its size or sales growth.
Analisis Konsep Greenpreneurship dan Strategi Marketing dalam mendukung Keberlanjutan Usaha Kopi Keliling Rindu Sefira; Farhana Muhammad; Pahrudin Pahrudin
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2574

Abstract

The development of electric bicycle-based mobile coffee businesses in Selong Sub-district has not been matched by the comprehensive implementation of eco-friendly practices and optimal digital marketing strategies, which may hinder business sustainability. This study aims to analyze the implementation of greenpreneurship and social media marketing strategies, their contribution to business sustainability in the economic and environmental aspects, as well as the challenges and opportunities faced by JL Coffee. This research employed a qualitative approach with a single case study design and purposive sampling technique. Data were collected through observation, semi-structured interviews, and documentation studies involving the Owner, Financial Manager, Operations Manager, Production Team, Riders, and Consumers, then analyzed through data reduction, data display, and conclusion drawing, with data validity strengthened through triangulation. The results show that JL Coffee's implementation of greenpreneurship remains partial, focusing only on the use of electric bicycles, while aspects such as eco-friendly packaging and waste management have not been optimally implemented due to high initial costs, limited skilled human resources, minimal green technology, low market awareness, and insufficient support from the local government. In terms of marketing strategy, JL Coffee utilizes Instagram as its main promotional platform, yet this remains suboptimal due to low content upload consistency and the absence of a structured content plan. On the other hand, opportunities remain open through technological advancement and the increasing use of social media. Both practices have proven to contribute positively to business sustainability, such as reducing carbon emissions, improving operational cost efficiency, and expanding market reach and competitiveness, even though sales remain volatile.
Pengaruh Environmental Social and Governance, Manajemen Laba, dan Good Corporate Governance terhadap Penghindaran Pajak Nila Aulia Rahmawati; Rosita Wulandari
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2583

Abstract

Tax avoidance is frequently a subject of research because corporate tax burdens can be minimized through specific tax strategies that potentially reduce state revenue. An increase in corporate assets often accompanies rising profits, thereby attracting greater scrutiny from tax authorities. Conversely, a decline in revenue and profit can lead to a reduction in tax liabilities. To preserve cash flow and financial performance, companies may leverage tax regulations as part of their tax burden management strategy. This research aims to analyze the impact of Environmental, Social, and Governance (ESG) factors, earnings management, and good corporate governance on tax avoidance among publicly listed companies with ESG scores available in the Bloomberg database for the 2020–2024 period. Purposive sampling was used to choose 55 observations from the 11 companies that make up the research sample. Using EViews 12 software, panel data regression was used to analyse the data. The results indicate that: (1) ESG, earnings management, and good corporate governance collectively influence tax avoidance; (2) ESG does not individually influence tax avoidance; (3) earnings management does not individually influence tax avoidance; and (4) good corporate governance individually influences tax avoidance. These findings demonstrate that while ESG, earnings management, and good corporate governance collectively affect tax avoidance, the individual variables do not exert a significant influence on it.
Peran Green Accounting dan Material Flow Cost Accounting dalam Pencapaian Sustainable Development Goals 13 dengan Environmental Performance sebagai Variabel Moderasi: Studi pada Perusahaan Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia Periode 2023-2025 Dewi Nadillah Sunari; Rifki Armanda; Mochamad Fahru Komarudin; Novi Handayani
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2594

Abstract

Perubahan iklim telah menjadi salah satu isu utama dalam agenda pembangunan berkelanjutan, karena emisi gas rumah kaca global mencapai 53,2 GtCO₂e pada tahun 2024 (EDGAR, 2025). Di Indonesia, pencapaian Tujuan Pembangunan Berkelanjutan 13 masih tertinggal dibandingkan beberapa negara di Asia Tenggara, yang menunjukkan adanya masalah yang memerlukan kajian lebih lanjut. Studi ini bertujuan untuk menganalisis pengaruh Akuntansi Hijau dan Akuntansi Biaya Arus Material terhadap pencapaian Tujuan Pembangunan Berkelanjutan 13, dengan Kinerja Lingkungan sebagai variabel moderasi, pada perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia selama periode 2023-2025. Studi ini menggunakan pendekatan asosiatif-kausal kuantitatif dengan sampel 27 perusahaan dan 81 observasi panel yang dipilih menggunakan purposive sampling. Data dianalisis menggunakan regresi data panel dengan EViews 13. Hasilnya menunjukkan bahwa, secara parsial, Akuntansi Hijau memiliki pengaruh positif dan signifikan terhadap SDG 13 (prob. 0,0001 < 0,05), sedangkan Akuntansi Biaya Aliran Material tidak memiliki pengaruh signifikan terhadap SDG 13 (prob. 0,8564 > 0,05). Kinerja Lingkungan tidak memoderasi hubungan antara Akuntansi Hijau dan Akuntansi Biaya Aliran Material terhadap SDG 13, meskipun memiliki pengaruh langsung negatif dan signifikan terhadap SDG 13. Secara simultan, Akuntansi Hijau dan Akuntansi Biaya Aliran Material memiliki pengaruh signifikan terhadap SDG 13 (prob. 0,000 < 0,05), dengan R-squared yang disesuaikan sebesar 0,7807.
Dinamika Sosio-Spasial dan Adaptasi Ekonomi di Kawasan Peri-Urban Pesisir: Pemetaan Partisipatif Aset Publik dan Usaha Mikro Terdampak Slow-Onset Hazard Irene Sondang Fitrinitia; Shakila Sania Parsa
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2599

Abstract

Peri-urban coastal areas such as Timbulsloko Village, Demak Regency, face increasing development pressure and chronic inundation as a slow-onset hazard that affects residents, public assets, and local micro-enterprises. This study aims to reveal the spatial distribution and vulnerability of public assets and local economic infrastructure to inundation, as well as the forms of adaptive resilience demonstrated by micro-enterprises in responding to changing environmental conditions. The study employed participatory mapping using drone data, multi-temporal satellite imagery from Landsat 5 TM in 2008 and Sentinel-2 in 2025, field surveys, and participatory verification with residents of four hamlets conducted in 2026. The results identified 122 Points of Interest (POIs), consisting of 50 public assets and 72 economic assets distributed across the study area. Public assets demonstrate relatively low adaptation capacity, with only 48% showing adaptive responses to inundation. In contrast, micro-enterprises demonstrate high adaptability through water-based livelihood diversification, enabling them to maintain economic activities despite persistent inundation. These findings highlight the importance of strengthening adaptive strategies and integrating community participation into coastal resilience planning and infrastructure management.
Peran Brand Trust dalam Memediasi Pengaruh Foreign Ambassador Credibility terhadap Purchase Intention: Studi pada Calon Konsumen Produk Skincare Lokal di Kota Denpasar Komang Ayu Dona Sintia Dewi; Ni Made Asti Aksari
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2613

Abstract

The rapid and highly competitive growth of the skincare industry in Indonesia encourages companies to implement effective marketing strategies to enhance consumer purchase intention. One widely used strategy is the utilization of foreign ambassador credibility. However, high exposure is not always followed by an increase in purchase intention; thus, a bridging factor, namely brand trust, is required. This study aims to explain the role of brand trust in mediating the effect of foreign ambassador credibility on purchase intention among potential consumers of local skincare products in Denpasar City. This study employs a quantitative approach with a causal associative design. Data were collected in a hybrid manner online via Google Forms and offline from 110 respondents. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results indicate that foreign ambassador credibility has a positive and significant effect on purchase intention, foreign ambassador credibility has a positive and significant effect on brand trust, and brand trust has a positive and significant effect on purchase intention. Furthermore, brand trust partially mediates the effect of foreign ambassador credibility on purchase intention. The practical implications of this study suggest that local skincare companies must not only select credible foreign ambassadors but also consistently build consumer trust in the brand. Consequently, marketing strategies focused on enhancing brand trust can strengthen consumer purchase intention.
Analisis Pengaruh Strategi Harga dan Saluran Distribusi dalam Meningkatkan Keunggulan Kompetitif Distributor Wortel di Kabupaten Karo Mia Audina Br Tarigan; Sri Rezeki
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2628

Abstract

This research was motivated by the problem of the influence of price strategies and distribution channels on the competitive advantage of carrot distributors in Karo Regency. The research used a quantitative approach with the population of carrot distributor business owners, and a sample of 38 business actors was determined through accidental sampling techniques. Data were collected using questionnaires/questionnaires, then analyzed with the SPSS version 26 program. The results of the study showed that the price strategy had no significant effect on competitive advantage with a significance value of 0.761. On the other hand, the distribution channel had a positive and significant influence on the competitive advantage with a significance value of 0.011. Simultaneously, the price strategy and the distribution channel had a significant effect on the competitive advantage with a significance value of 0.034 and contributed 17.5%. These findings confirm that distribution channels are the dominant factor in increasing the competitive advantage of carrot distributors in Karo Regency, while price strategies are not the main determinant. The implication of this study is the need to strengthen an effective and efficient distribution network as the main strategy to support the competitiveness of horticultural agribusiness businesses, especially in carrot commodities in the research area.
Analisis Pengaruh Penggunaan Pembayaran Digital terhadap Konsumsi Rumah Tangga di Bali: Studi Menggunakan Data Survei Sosial Ekonomi Nasional Kevin Hutabarat; I Gusti Agung Ayu Apsari Anandari; Ni Ketut Budiningsih; Ni Kadek Eka Jayanthi
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2633

Abstract

The acceleration of contactless payment technology in Bali Province has the potential to disrupt household economic resilience and liquidity management. This study empirically examines the dual role of digital payment adoption: as an instrument for spending stability (consumption smoothing) or as a trigger for non-essential spending (zero friction consumption). Using microdata from 6,061 households in Bali Province from the 2023 National Socio-Economic Survey (Susenas), this study applies Ordinary Least Squares (OLS) regression for aggregate consumption and Huber-White Robust OLS for non-essential expenditure. Results show digital payment adoption is positively and significantly associated with aggregate consumption, with total consumption approximately 41.51% higher among users, confirming consumption smoothing as a liquidity buffer. After controlling for income, digital payment remains significantly associated with non-essential expenditure, approximately 1.38% higher, validating the Zero Friction Consumption (ZFC) phenomenon, in which removing physical payment barriers erodes the pain of paying. Among the control variables, the income elasticity of non-essential consumption (1.184) classifies it as a luxury good, while household size shows a negative effect due to budget reallocation toward basic needs; household head age shows a significant quadratic pattern in aggregate consumption, consistent with the life-cycle hypothesis. The magnitude comparison indicates digital payment in Bali functions predominantly as an instrument of economic resilience rather than a major driver of large-scale impulsive consumption. The Financial Services Authority (OJK), Bank Indonesia, and regional governments should develop practical digital financial education targeting households with variable income.
Pengaruh Audit Tenure, Pergantian Audit dan Audit Profitabilitas terhadap Audit Delay pada Perusahaan Sektor Konsumen Non-Siklis di BEI 2022 – 2024 Syafira Gresia Dewi; Lintang Kurniawati
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2638

Abstract

The research is directed toward assessing the influence of self-efficacy, soft skills, and internship experience upon students’ work readiness within the Applied Bachelor’s Degree Program in Office Administration, Vocational UNY. A quantitative approach was adopted by applying a cross-sectional design alongside an explanatory survey. Information was gathered through a Likert-scale questionnaire, after which SPSS was utilized to conduct simple and multiple linear regression analyses. The participants comprised 114 students from the 2020–2022 cohorts, with sample selection carried out through simple random sampling. The statistical findings demonstrated that (1) soft skills exerted a positive effect on work readiness, as evidenced by a t-count of 4.959 and a significance value of 0.000; (2) self-efficacy contributed positively to work readiness, supported by a t-count of 8.397 and a significance value of 0.000; (3) internship experience positively affected work readiness, with a t-count of 4.247 and a significance value of 0.000; and (4) the combined contribution of soft skills, self-efficacy, and internship experience produced a positive effect on work readiness, reflected by a t-count of 140.641 and a significance value of 0.000. An R Square value of 0.793 shows that 79.3% of the variation in work readiness is accounted for by the three variables under investigation. Among the variables, self-efficacy provided the greatest effective contribution at 39.7%, whereas soft skills contributed 23% and internship experience accounted for 16.6%.  
Analisis Islamic Work Ethic dan Servant Leadership dalam Membentuk Organizational Citizenship Behavior Serta Dampak Kinerja Karyawan : Studi pada Bank BCA Syariah KC Bandar Lampung Riza Arizona; Madnasir Madnasir; Ahmad Habibi
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2639

Abstract

Employee performance is a crucial factor in organizational success, as it relates to achieving goals through the effective and responsible execution of tasks. From an Islamic perspective, work is viewed not merely as an activity to meet life's necessities but also as a form of worship that must be carried out with honesty, trustworthiness, responsibility, hard work, and discipline. These values ​​are particularly significant in the Sharia banking sector, where Islamic principles are integral to professional activities. Beyond the performance of formal duties, organizational success also relies on employee behaviors characterized by a voluntary willingness to assist colleagues, maintain harmonious relationships, and contribute beyond the scope of their roles. Such behavior is known as Organizational Citizenship Behavior (OCB). The emergence of OCB can be fostered by the application of the Islamic Work Ethic and Servant Leadership. The Islamic Work Ethic encourages employees to work with a mindset centered on worship, honesty, responsibility, and cooperation, while Servant Leadership emphasizes service, empathy, attentiveness, and employee development. Given these conditions, this study aims to analyze the application of Islamic Work Ethic and Servant Leadership in fostering Organizational Citizenship Behavior (OCB) and their contribution to enhancing employee performance at BCA Syariah’s Bandar Lampung Branch Office. The study employs a qualitative approach, utilizing observation and interviews for data collection. The findings are expected to provide insight into how Islamic work ethics and servant leadership foster extra-role employee behavior, thereby supporting performance improvement and work-related blessings within the Islamic banking sector.

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