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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 Revaluasi Aset Tetap pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021–2024 Putri Putri; Sufiyati Sufiyati
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.v4i6.2774

Abstract

This study aims to analyze the effects of company size, fixed asset intensity, leverage, liquidity, and operating cash flow on fixed asset revaluation decisions among manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The sample consists of 73 companies observed over four years, resulting in 292 firm-year observations. Data analysis was conducted using binary logistic regression with IBM SPSS Statistics 19. The test results indicate that company size has a negative but insignificant effect on fixed asset revaluation decisions, whereas fixed asset intensity has a positive and significant effect. The effects of leverage, liquidity, and operating cash flow are evaluated based on their respective regression coefficients and significance levels. These findings suggest that fixed asset intensity is a relevant factor in explaining companies’ decisions to revalue their fixed assets. This study is expected to contribute empirical evidence to the development of accounting literature, particularly regarding the factors influencing fixed asset revaluation decisions. Furthermore, the findings may assist management in determining fixed asset accounting policies and help investors and creditors evaluate corporate financial information more comprehensively. Thus, this research is expected to broaden understanding of the considerations underlying companies’ choices of fixed asset revaluation policies.
Peran Moderasi Eco-Efficiency pada Pengaruh Environmental Management Accounting dan Green Accounting Practices terhadap Environmental Performance Hotel di Bali Ni Putu Sinta Maheswari; Gusi Putu Lestara Permana
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.v4i6.2775

Abstract

The hospitality industry plays a vital role in Bali's economy; however, its operational activities also pose environmental challenges that require sustainable management. This study aims to examine the effects of Environmental Management Accounting (EMA) and Green Accounting Practices (GAP) on Environmental Performance (EP), with Eco-Efficiency (EF) serving as a moderating variable, among four- and five-star hotels operated by Marriott and Hilton in Bali. A quantitative research approach was employed using a census sampling technique involving 132 respondents comprising Accounting Managers, Sales and Marketing Managers, and Operations Managers. Primary data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that EMA and GAP have positive and significant effects on EP, with path coefficients of 0.391 and 0.379, respectively. Furthermore, EF positively and significantly affects EP, with a coefficient of 0.241. Moderation analysis confirms that EF strengthens the effect of EMA on EP (interaction coefficient 0.211) and the effect of GAP on EP (0.165). All relationships are statistically significant (p < 0.05), while the proposed model explains 46.8% of the variance in environmental performance. These findings highlight the importance of integrating environmental management accounting, green accounting practices, and resource efficiency to enhance environmental performance. This study provides practical implications for hotel management in developing measurable sustainability strategies, optimizing resource utilization, and balancing economic objectives with long-term environmental conservation.
The Impact of Profitability on Capital Structure with Audit Committee as the Control Variable Fikri Hidayat; Muhammad Tamul Fikri
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.v4i5.2776

Abstract

This research was conducted to find out whether Return on Asset and Return on Equity have an impact on Capital Structure. In addition, the researcher also chose the Audit Committee as the control variable in this research. This research is categorized as quantitative research, where the researcher uses figures derived from the company's financial statements and annual reports. The researcher uses the purposive sampling method in this research to filter the existing data. The data taken in this research comes from a company listed on IDX 80 on the Indonesia Stock Exchange. The research sample was found as many as 240 obtained from the company's reports over the last 3 years. The analysis was carried out using the E-Views 13 software to see the impact of the variables studied. The findings found in this research are that ROA has a significant negative impact on Capital Structure and ROE has a significant positive impact on Capital Structure. As for the control variable, there was no effect on the Capital Structure variable.
Analisis Komparatif Abnormal Return dan Trading Volume Activity Saham LQ45 Sebelum dan Sesudah Pengumuman Tarif Impor Trump Ni Made Santi Nareswari; Putu Sri Arta Jaya Kusuma
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.v4i6.2779

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the announcement of Donald Trump’s import tariff policy on April 8, 2025. This trade protectionism policy potentially carries global economic signals that are responded to by domestic market participants. As an event study, this research integrates Signaling Theory and Behavioral Finance Theory to explain how external information is absorbed as a signal by investors and how risk perception influences the rationality of short-term investment decision-making. The research sample consists of 45 companies listed on the LQ45 Index of the Indonesia Stock Exchange. The data analyzed include Abnormal Return (AR) and Trading Volume Activity (TVA) across an 11-day observation period ( to ). Hypothesis testing was conducted using non-parametric statistical analysis via the paired Wilcoxon Signed Ranks Test, as the data were not normally distributed. The results demonstrate a significant yet short-lived market reaction. Aggregate testing reveals significant differences in both Abnormal Return and Trading Volume Activity between the pre- and post-announcement periods. The shifts in stock prices and trading activity reflect the presence of negative information content that was rapidly absorbed by investors through portfolio rebalancing actions. These findings indicate that investors in the Indonesian capital market respond to international information signals efficiently without post-announcement drift, thereby confirming that the Indonesia Stock Exchange meets the criteria for the Semi-Strong Form of Market Efficiency.
Antecedents and Consequences of Employee Engagement in Higher Education: A Multilevel Job Demands–Resources Conceptual Framework Dhuha Safria; Purwatiningsih Purwatiningsih; Alan Budi Kusuma; Frida Aprillia
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.v4i6.2783

Abstract

Employee engagement has become a strategic concern in higher education because universities operate under sustained pressure to manage heavier work demands, institutional change, and expectations for consistent staff performance and retention. However, the literature on its antecedents and consequences remains fragmented across staff groups, analytical levels, and outcomes. This conceptual paper integrates what is known about the antecedents, mechanisms, and outcomes of work engagement among academic and non-academic staff in higher education. It applies an integrative literature synthesis to a corpus of 121 records drawn from Scopus (search window 2021 2026, subject areas of economics and psychology, journal research articles and books), anchored in Job Demands Resources (JD-R) theory and complemented by motivational and social exchange perspectives. The synthesis yields a multilevel framework and nine conceptual propositions. Engagement is expected to emerge when institutional context and leadership generate job resources, these resources activate motivational and psychological processes, and job demands remain within manageable limits; engagement is in turn expected to function as a performance-relevant mechanism linked to productivity, extra-role behavior, and retention. The paper specifies four mechanisms through which organizational, team, and individual levels interact, positions the framework against prior single-pathway and single-level models, and sets out a comparative, multilevel, and longitudinal agenda for empirical testing of the propositions.
Kebiasaan Belanja Online Ditinjau dari Kualitas Web Design dan Perceived Ease of Use pada Pengguna Website Belanja Online Khaila Aura Fabia; Sufiyati Sufiyati
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.v4i6.2784

Abstract

This study examines the effect of web design quality and perceived ease of use on online shopping habits. A quantitative approach was used with primary data collected through a five-point Likert-scale Google Form questionnaire from 107 respondents, aged at least 18 years, who had made a transaction on an online shopping website within the last three months, selected by purposive sampling. The data were analyzed using multiple linear regression in SPSS. The results show that web design quality and perceived ease of use each have a positive and significant effect on online shopping habits, and that both variables have a significant simultaneous effect. These findings support the Stimulus–Organism–Response (S-O-R) theory and the Technology Acceptance Model (TAM), and suggest that website managers should maintain web design quality and ease of use together to encourage repeated online shopping. This study reinforces the application of the S-O-R framework and the TAM model to online shopping habits, while also demonstrating that website managers need to provide structured navigation, clear and accurate information, a stable system, and a simple purchasing process.
Determinasi Keputusan Pembelian Furnitur pada UKM Jaya Meuble Kabupaten Badung Aditya M. A.; Indiani N. L. P.; Paramananda N.; Setini M.
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.v4i6.2785

Abstract

This study aims to analyze the effects of service quality, social media marketing, and price on furniture purchasing decisions at Toko Jaya Meuble, a small and medium-sized enterprise (SME) in Badung Regency. The study was motivated by a 4% decline in sales volume during 2023–2024, associated with service-related issues, digital marketing challenges, and price competition. This study employed a quantitative approach with an explanatory research design. A total of 85 respondents were selected using purposive sampling. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 29.0. The results indicate that service quality has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.312 and a significance value of 0.001. Social media marketing also has a positive and significant effect, with a regression coefficient of 0.245 and a significance value of 0.007. Meanwhile, price exhibits the strongest positive and significant effect, with a regression coefficient of 0.380 and a significance value of 0.000. Simultaneously, all three variables significantly influence purchasing decisions, with an F-statistic of 58.412 and a significance value of 0.000. The coefficient of determination (R²) of 0.684 indicates that these variables collectively explain 68.4% of the variance in purchasing decisions. The study concludes that service quality, social media marketing, and price are important determinants of furniture purchasing decisions. These findings provide practical implications for SME managers to improve service timeliness, optimize digital promotional activities, and implement competitive pricing strategies aligned with product value. Such strategies are expected to strengthen business competitiveness, enhance consumer trust, and encourage sustainable purchasing decisions amid increasingly intense competition in the local furniture industry.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada Sektor Perbankan: Studi Literatur Ramandha Ahsararetha; Adisha Karmaila; Rahim Karimah; Indah Rahayu Lestari
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.v4i6.2787

Abstract

Tata Kelola Perusahaan yang Baik (GCG) berperan dalam mendukung manajemen perusahaan, termasuk di sektor perbankan, yang tidak hanya dituntut untuk menghasilkan keuntungan. Dalam penerapannya, tata kelola perusahaan bertujuan untuk memastikan bahwa semua aktivitas manajemen yang dilakukan oleh manajemen perusahaan sesuai dengan prinsip akuntabilitas, transparansi, tanggung jawab, dan kehati-hatian. Keberhasilan manajemen perusahaan juga dapat dievaluasi melalui kinerja keuangannya. Penelitian dalam artikel ini dilakukan untuk menguji pengaruh Tata Kelola Perusahaan yang Baik (GCG), yang diukur melalui indikator dewan direksi dan dewan komisaris, terhadap kinerja keuangan, yang diproksikan oleh Return on Assets (ROA), di sektor perbankan. Penelitian ini menggunakan metode Tinjauan Pustaka dengan pendekatan Kualitatif Deskriptif melalui Penelitian Pustaka. Hasil penelitian ini menunjukkan bahwa GCG memiliki pengaruh yang signifikan terhadap kinerja keuangan. Hal ini karena prinsip-prinsip GCG telah diterapkan oleh perusahaan. Sementara itu, indikator seperti dewan direksi dan dewan komisaris menunjukkan pengaruh positif dan signifikan, artinya hubungan antara manajemen atau dewan direksi dan pemilik perusahaan tetap selaras dalam mencapai tujuan mereka, didukung oleh proses pengawasan dewan komisaris terhadap manajemen perusahaan. Secara teoritis, implikasi studi ini mendukung teori keagenan, yang menjelaskan hubungan antara prinsipal dan agen, khususnya dalam menerapkan GCG yang efektif untuk mengurangi konflik. Sementara itu, dalam praktiknya, penerapan GCG dapat dilakukan oleh manajemen bank untuk meningkatkan kinerja keuangan.
Pengaruh Leverage dan Operating Cash Flow terhadap Earnings Persistence dengan Firm Size sebagai Variabel Moderasi Erica Erica; Viriany Viriany
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.v4i6.2788

Abstract

This study was conducted to examine the influence of leverage, operating cash flow, and firm size on earnings persistence in companies listed on the Indonesia Stock Exchange within the food and beverage sub-sector from 2021 to 2024. The sample was selected using a purposive sampling technique. Initially, 52 companies met the criteria; however, after accounting for outliers, the final sample consisted of 42 companies. Data analysis was performed using SPSS version 15. The results indicate that leverage has a significant negative effect on earnings persistence, operating cash flow has a significant positive effect on earnings persistence, and firm size has a positive but non-significant effect on earnings persistence. Moderation analysis reveals that firm size does not moderate the relationship between leverage or operating cash flow and earnings persistence. These findings indicate that debt levels and a company's ability to generate operating cash flow are factors related to the sustainability of its profitability. The results of this study are expected to provide management and investors with valuable insights into the quality of earnings and the financial condition of a company.
Pengaruh Profitability, Leverage, Growth Opportunities, dan Firm Size terhadap Earnings Persistence Perusahaan Sektor Consumer Cyclicals Periode 2023–2025 Cordelia Stella Chandra; Viriany Viriany
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.v4i6.2790

Abstract

This study aims to examine the effects of profitability, leverage, growth opportunities, and firm size on earnings persistence among Consumer Cyclicals companies listed on the Indonesia Stock Exchange during the 2023–2025 period. It employs a quantitative approach and uses secondary data obtained from companies’ annual financial statements. The research sample consists of 114 companies selected through purposive sampling. The relationships among the research variables are analyzed using panel data regression with the assistance of EViews 12. In this study, profitability is measured using Return on Assets (ROA), leverage using the Debt to Asset Ratio (DAR), growth opportunities using sales growth, and firm size using total assets. The results show that profitability, as measured by ROA, has a positive and significant effect on earnings persistence. Leverage, as measured by DAR, also has a positive and significant effect. In contrast, growth opportunities, measured by sales growth, and firm size, measured by total assets, do not have significant effects on earnings persistence. These findings describe the relationships between the examined variables and earnings persistence within the specified sector and research period.

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