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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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Determinan Pendapatan Asli Daerah (PAD) dari Sektor Pariwisata Kabupaten Pesisir Selatan Fuji Sri Maulani; Rosmeli Rosmeli; Yohanes Vyn Amzar
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.v4i5.2651

Abstract

This study aims to analyze the contribution of Regional Original Revenue (PAD) from the tourism sector to the Regional Original Revenue of Pesisir Selatan Regency and to examine the influence of the number of tourist arrivals, the number of hotel rooms, and the number of tourist attractions on Regional Original Revenue from the tourism sector in Pesisir Selatan Regency. This research employed a quantitative descriptive method using secondary data obtained from the Central Bureau of Statistics (BPS) and other related institutions during the study period. The analytical methods used were contribution analysis and multiple linear regressionanalysis.The results show that the average contribution of tourism sector Regional Original Revenue to the Regional Original Revenue of Pesisir Selatan Regency was 0.85%, indicating that its contribution was relatively low. The results of the multiple linear regression analysis reveal that, partially, the number of tourist arrivals and the number of tourist attractions have a significant effect on tourism sector Regional Original Revenue, while the number of hotel rooms does not have a significant effect. Simultaneously, the number of tourist arrivals, the number of hotel rooms, and the number of tourist attractions have a significant effect on tourism sector Regional Original Revenue in Pesisir Selatan Regency.
Pengaruh Perputaran Kas, Piutang dan Persediaan terhadap Profitabilitas pada Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2023-2024 Aryunda Dinarti Umalekoa; Abdul Hadi Sirat; Hartaty Hadady
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.v4i5.2655

Abstract

This study aims to analyze the effect of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023-2024 period. This research employed a quantitative approach using secondary data obtained from the financial statements of manufacturing companies published on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method based on predetermined criteria. Furthermore, the data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS software. The results of the study indicate that cash turnover has a negative effect on profitability, meaning that an increase in cash turnover tends to be followed by a decrease in Return on Assets (ROA). Meanwhile, accounts receivable turnover and inventory turnover have no significant effect on profitability. In addition, the coefficient of determination (R²) indicates that the ability of the three independent variables to explain variations in profitability is relatively low.
The Moderating Role of Gender Diversity in the Relationship Between ESG Performance, CEO Characteristics, Ownership Structure, and Earnings Management Mardianto Mardianto; Supriyanto Supriyanto; Stephani Oktasari
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.v4i5.2657

Abstract

The aim of this research is to analyze the influence of ESG Performance, CEO Characteristics, and Ownership Structure on Earnings Management (EM) of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the years 2020-2023. Moreover, this study examines the moderating role of Gender Diversity between the ESG Performance, CEO Characteristics, Ownership Structure and Earning Management. Ownership Structure is based on the percentage of institutional ownership, managerial ownership, and foreign ownership, while the CEO Characteristics are age, tenure and education of the CEO. The data obtained is secondary data as a result of 86 observations of 23 manufacturing companies using purposive sampling, then the data was analyzed using the Ordinary Least Squares (OLS) method. The results show that the age and education of the CEO negatively affects earnings management, while there is a positive relationship between institutional ownership and opportunistic reporting. Most importantly, it shows that Gender Diversity is an important moderating mechanism. In particular, women in managerial positions exacerbate the adverse effect of CEO age and education on earnings management and importantly reduce the opportunistic effect of institutional ownership. The findings support the view that gender-diversified boards are more likely to provide a more ethical environment and increase oversight capacity, and act as a behavioral device to mitigate opportunistic financial reporting. This study presents empirical evidence that gender diversity in governance is one of the mechanisms that can be used to curb agency problems and safeguard financial statement integrity.
Pengaruh Penduduk Usia Kerja, IPM, Produktivitas Tenaga Kerja dan Pertumbuhan Ekonomi Terhadap Penyerapan Tenaga Kerja di Kabupaten/Kota Provinsi Jambi Seprina Pingka Juliani; Zulfanetti; Helen Parkhurst
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.v4i5.2658

Abstract

Labor absorption essentially reflects a region's capacity to integrate its available workforce into productive economic activities. This study aims to analyze the impact of the working-age population, the Human Development Index (HDI), labor productivity, and economic growth on labor absorption across 11 regencies and cities in Jambi Province during the 2018–2024 period. Employing a quantitative approach, the study utilizes panel data regression analysis, specifically the Fixed Effect Model (FEM). Estimation results indicate that, individually, the working-age population and HDI have a positive and significant effect on labor absorption. Labor productivity has a negative and significant effect, whereas economic growth does not significantly influence labor absorption. Collectively, the four variables exert a significant influence on labor absorption, with an adjusted R-squared value of 99.26%. These findings suggest that enhancing the quality of the working-age population and advancing human development are crucial factors in driving labor absorption; meanwhile, productivity gains must be balanced with policies that continue to foster job creation. Therefore, more inclusive labor development policies—grounded in improving human resource quality—are required to ensure that economic growth effectively maximizes labor absorption.
Faktor-Faktor yang Berpengaruh terhadap Penghindaran Pajak pada Perusahaan Sektor Konsumen Siklikal Marlyne Suteja; Susanto Salim
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.v4i5.2676

Abstract

This study aims to analyze the effects of institutional ownership, foreign ownership, and audit quality on tax avoidance in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected using purposive sampling, resulting in 21 companies with 105 observations. The data were analyzed using multiple linear regression with SPSS version 24. Tax avoidance was measured using the Effective Tax Rate (ETR), where a positive regression coefficient indicates a lower level of tax avoidance. Meanwhile, institutional ownership and foreign ownership were measured based on the proportion of share ownership, while audit quality was measured using a dummy variable distinguishing between Big Four and non-Big Four Public Accounting Firms. The results show that institutional ownership and foreign ownership have a significant negative effect on tax avoidance, while audit quality has a negative but insignificant effect. These findings indicate that ownership structure, particularly institutional and foreign ownership, plays a role in reducing tax avoidance practices through increased oversight of corporate management, while audit quality does not have a significant effect on tax avoidance in consumer cyclical sector companies during the study period.
Pengaruh Ulasan Online dan Rating Produk terhadap Keputusan Pembelian Konsumen pada Platfrom Shopee Beby Alqarana Putri; Riandani Rezki Prana
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.v4i5.2679

Abstract

The development of digital commerce and the high competition in the e-commerce market encourage consumers to be more selective in making purchase decisions to minimize transaction uncertainty. Therefore, this study aims to analyze the influence of online reviews on consumer purchase decisions on the Shopee platform, analyze the influence of product ratings on consumer purchase decisions on the Shopee platform, and analyze the simultaneous influence of online reviews and product ratings on consumer purchase decisions on the Shopee platform. The research method used is a quantitative approach with primary and secondary data. Data collection was conducted through an online questionnaire administered to Shopee application users in Indonesia. The sampling technique utilized purposive sampling with criteria including active consumers who pay attention to product reviews and ratings and have made transactions. The research instrument was tested using validity and reliability tests. The data were processed using multiple linear regression analysis and classic assumption tests, which included normality, multicollinearity, and heteroscedasticity tests. The results of the study show that online reviews independently have a positive and significant effect on consumer purchase decisions. The narratives of previous buyers' experiences along with visual evidence serve as the main drivers that reinforce the act of purchasing. Product ratings are also proven to independently have a positive and significant effect on consumer purchase decisions, where the accumulation of star scores functions as an efficient initial filter for store reputation. Simultaneously, online reviews and product ratings significantly influence consumer purchase decisions on the Shopee platform. The combination of qualitative information from reviews and quantitative information from ratings creates a synergy within the digital reputation ecosystem that is dominant in determining purchase decisions.
Pengaruh Harga Jual dan Luas Lahan Terhadap Penjualan Biji Kopi di Kampung Ambaidiru Distrik Kosiwo Kabupaten Kepulauan Yapen Agoeng Karyanto
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.v4i5.2697

Abstract

This research seeks to ascertain the influence of selling price on coffee bean sales, to explore the impact of land area on coffee bean sales, and to analyze the combined effect of both variables on coffee bean sales in Ambaidiru Village, Kosiwo District, Yapen Islands Regency. The study adopts a quantitative descriptive approach grounded in an associative causal design. The research population comprised 64 coffee farmers, from which a saturated sample (census) technique was utilized, taking all 64 respondents. Data collection was carried out through observation, structured interviews, library research, and questionnaires. Data processing was performed with the assistance of SPSS 26, encompassing instrument testing, multiple linear regression analysis, partial correlation, and multiple correlation tests. The findings reveal that the selling price exerts a positive and strong partial influence on coffee bean sales. Similarly, land area demonstrates a positive and moderately strong effect on coffee bean sales. When examined jointly, selling price and land area together produce a strong and significant impact on coffee bean sales with a multiple correlation coefficient of 0.681. Drawing on these results, local farmers and stakeholders are advised to establish competitive selling prices and optimize land utilization to sustainably improve coffee bean sales and economic welfare.
Kualitas Data dan Kualitas Informasi Akuntansi dalam Sistem Informasi Akuntansi: Sebuah Tinjauan Literatur Sistematis Fani Andianti Dongoran; Jufri Darma; Azizul Kholis
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: 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.v4i6.2737

Abstract

The quality of Accounting Information System (AIS) outputs depends heavily on the quality of the input data. However, the relationships among data quality, accounting information quality (AIQ), and organizational outcomes remain fragmented across separate studies. This study aims to map the data quality dimensions examined in the context of AIS, analyze the mechanisms through which data quality influences accounting information quality, identify the determinants of data quality and AIS quality, and identify existing research gaps. This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA reporting principles. Relevant literature was collected from reputable databases, including Scopus, Web of Science, DOAJ, and ScienceDirect, as well as nationally accredited Indonesian journals ranked at least Sinta 4. A total of 39 articles were selected and analyzed thematically. The findings indicate that data quality dimensions, including accuracy, completeness, consistency, timeliness, and reliability, significantly influence accounting information quality through the mediating role of AIS quality (Knauer, Nikiforow, & Wagener, 2020; Sunarta & Astuti, 2023). The key determinants of data quality include data governance, top management support, user competence, internal controls, and digital technology capabilities, such as cloud computing, big data analytics, and blockchain (Xu, 2015; Asad, 2024; Fang, Liu, Ma, & Zhuo, 2023). This review also reveals that studies comprehensively integrating data governance with AIS quality evaluation frameworks remain relatively limited, particularly in public sector organizations and developing countries. This study emphasizes that investments in digital technologies for AIS can improve accounting information quality only when accompanied by adequate data governance.
Peran Kredibilitas Ulasan Online dan Persepsi Risiko Kinerja Produk Dalam Membentuk Niat Beli Ulang melalui Citra Toko Online Widodo Kemalmadakara; Arif Siaha Widodo
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: 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.v4i6.2762

Abstract

This study examines the relationships of online review credibility and perceived product performance risk with repurchase intention through online store image in the context of EMC Official, a bookstore on Shopee. A quantitative explanatory survey simulation with a cross-sectional and nonexperimental design was used. Four hundred synthetic observations containing 16 items on a seven-point Likert scale were generated computationally; no field survey was conducted. The model was estimated using a custom Mode A PLS implementation with path weighting in Python and 10,000 bootstrap samples. All indicators met the specified measurement criteria in the synthetic dataset. Review credibility was positively related to store image (β = 0.375) and repurchase intention (β = 0.227). Product performance risk was negatively related to store image (β = −0.263), while its direct relationship with repurchase intention was not significant (β = 0.002; p = 0.963). Store image was positively related to repurchase intention (β = 0.478). The indirect effect of credibility through store image was 0.179, indicating complementary mediation. The indirect effect of risk was −0.126, indicating indirect-only mediation. Six of seven hypotheses were supported in the simulation. The model explained 24.98% of the variation in store image and 37.20% in repurchase intention. The study demonstrates how store image can statistically connect information and risk assessments with intentions to purchase again. The results depend on the data-generating assumptions and do not constitute empirical evidence about EMC Official customers. Validation using actual customers and subsequent transaction records is required.
Analisis Dampak Partisipasi dalam Ekonomi Gig terhadap Pendapatan dan Ketahanan Finansial Pekerja di Indonesia Nabila Ariini Rosyada; Rokhedi Priyo Santoso
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: 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.v4i6.2765

Abstract

This study aims to analyze the effect of Gig Economy Participation on the Financial Resilience of gig workers in Indonesia with Net Income as a mediating variable, as well as the effect of Education on Financial Resilience through Financial Literacy as a mediating variable. Additionally, this research conducts a comparative analysis to map differences in the dynamics of relationships between variables based on employment status categories, namely gig economy work as primary employment and gig economy work as supplemental employment. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) processed through SmartPLS software. Primary data were obtained from questionnaires completed by 120 gig worker respondents in Indonesia. The results indicate that Gig Economy Participation has a significant positive effect on Net Income in the main model and the Supplemental Work group, but a significant negative effect in the Primary Work group. Net Income is proven to have a significant positive effect on Financial Resilience and validly mediates the impact of work participation on financial resilience across all sample groups. On the other hand, Education is proven to significantly increase Financial Literacy. However, Financial Literacy shows no significant effect on Financial Resilience and fails to act as a mediating variable.

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