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INDONESIA
Commodities, Journal of Economic and Business
Published by Forum Komunikasi Dosen Peneliti
ISSN : -     EISSN : 27236544     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The journal focused on primary studies at management, finance, accounting, banks and halal markets, has initiated the development of global economic advantages. Commodities, Journal of Economic and Business is dedicated to provide an intellectual space of scholarly discussion how the economic able to create the new global formation of economics, business and similar issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 238 Documents
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The Influence of Self Assessment System, Training Methods, and Training Materials on Tax Volunteers Performance Fadia Agustina Hanum; Achmad Wicaksono; Chairil Anwar; Dian Fahriani
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1406

Abstract

The purpose of this study is to determine how the self Assessment system, training methods, and training materials affect the performance of tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo. Tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo for the 2024–2026 period are the population in this study. All population members were selected as samples using the saturated sampling method, which is a non-probability sampling technique. A total of 84 students from the Faculty of Economics at Nahdlatul Ulama University Sidoarjo are registered as tax volunteers for the 2024–2026 period. Each respondent completed a Likert scale questionnaire (1–5) to collect primary data. SPSS software was used throughout the data analysis process. According to the research findings, the Self-Assessment System, Training Methods, and Training Materials all have a simultaneous effect on volunteer performance. The Self-Assessment System variable has a significant effect on tax volunteer performance, while the Training Methods and Training Materials factors do not have a significant effect.
Apakah Reksa Dana Syariah Kebal terhadap Gejolak BI Rate dan Inflasi? Studi Kuantitatif di Indonesia Afrila Mu'arrofah
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1415

Abstract

This study examines the effect of the BI Rate and inflation on the development of Islamic mutual funds in Indonesia, motivated by the continuous growth of Islamic financial instruments and their sensitivity to macroeconomic conditions. The aim of this study is to analyze whether the BI Rate and inflation have a significant effect on the development of Islamic mutual funds in Indonesia.This research uses a descriptive quantitative approach with secondary time series data covering the period 2021–2025. The data were obtained from Bank Indonesia, the Central Statistics Agency (BPS), and the Financial Services Authority (OJK). The data were analyzed using multiple linear regression with SPSS software, along with classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results show that the BI Rate has a negative but insignificant effect on the development of Islamic mutual funds. In contrast, inflation has a negative and significant effect, meaning that an increase in inflation reduces the Net Asset Value (NAV) of Islamic mutual funds. Simultaneously, the BI Rate and inflation significantly affect the development of Islamic mutual funds. The coefficient of determination (R²) of 0.121 indicates that the independent variables explain 12.1% of the variation in Islamic mutual fund development, while the remaining 87.9% is influenced by other factors outside the model.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan UMKM dalam Memilih Pembiayaan Mudharabah di KSPPS Bina Syariah Ummah Ayu Kharisma Wati; Moh. Ya’qub; Dwi Afriyanti
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1417

Abstract

This study aims to analyze the factors influencing the decisions of Micro, Small, and Medium Enterprises (MSMEs) in Wadeng Village, Sidayu District, Gresik Regency, in choosing mudharabah financing at KSPPS Bina Syariah Ummah Wadeng Sidayu Gresik, East Java. The study also identifies the most dominant factor and examines the implications of mudharabah financing on the development of micro-enterprises in the area. This research employs a qualitative approach with a descriptive case study design. Primary data were collected through in-depth interviews, observations, and documentation involving MSME actors who are customers of mudharabah financing at KSPPS Bina Syariah Ummah. Secondary data were obtained from institutional documents, reports, and relevant literature. The findings reveal that MSMEs’ decisions to choose mudharabah financing are influenced by several factors, namely religiosity, business capital needs, ease of financing procedures, trust in the institution, service quality, and social environmental influences. The most dominant factor is religiosity, as the majority of MSME actors choose mudharabah financing to conduct their business activities in accordance with Islamic principles through a profit-sharing system that is perceived as more equitable. Furthermore, mudharabah financing contributes positively to business development by providing additional capital, enhancing business productivity, and supporting the sustainability of MSMEs.
Reference Group, Gaya Hidup, dan Store Atmosphere sebagai Faktor Pembentuk Budaya Nongkrong Konsumen Angkringan Levia Inggrit Sayekti; Muhammad Tamim Irsyad; Diah Ayu Novitasari
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1428

Abstract

This study aims to analyze reference groups, lifestyle, and store atmosphere as factors shaping the "hangout culture" among angkringan consumers in Lamongan City. A quantitative, explanatory research approach was employed. Data were collected via questionnaires distributed to 160 angkringan patrons in Lamongan City. Purposive sampling was used for participant selection, and data analysis was conducted using multiple linear regression with SPSS. The results indicate that reference groups, lifestyle, and store atmosphere have a positive and significant influence on consumer hangout culture. Collectively, these three variables also significantly affect hangout culture. An Adjusted R-Square value of 0.544 demonstrates that reference groups, lifestyle, and store atmosphere account for 54.4% of the variation in consumer hangout culture, with the remainder attributed to factors outside the research model. Lifestyle emerged as the most dominant variable in shaping hangout culture. The study's implications highlight the importance of understanding social aspects, lifestyle, and venue atmosphere when designing marketing strategies for *angkringan* businesses, thereby enhancing their appeal as spaces for social interaction and community consumption.
Analisis Pengaruh Pendidikan, Kesehatan, dan Ekonomi terhadap Kemiskinan di Kawasan Tapal Kuda Jawa Timur Siti Halimatuz Zahra; Mohammad Wahed
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1430

Abstract

Poverty is one of the development challenges in the Tapal Kuda region of East Java. This study aims to identify how variables such as education, health, and the economy impact poverty in the Tapal Kuda region. A quantitative approach was employed in this research. Panel data covering the period from 2019 to 2023 were collected from seven regencies, utilizing information from official sources and Statistics Indonesia (BPS). The analysis revealed that the Fixed Effects Model (FEM) with robust standard errors was the most effective approach. The findings indicate that Expected Years of Schooling (HLS), Mean Years of Schooling (RLS), and Life Expectancy (AHH) have a significant negative impact on poverty levels. Conversely, BPJS PBI (subsidized health insurance), Gross Regional Domestic Product (GRDP) per capita, and the Regency/City Minimum Wage (UMK) do not significantly influence poverty. The results suggest that improving the quality of education and health, as well as access to basic infrastructure, is more efficient than relying on economic growth to alleviate poverty. This study is expected to assist local governments in formulating more integrated and targeted poverty alleviation policies.
Kajian Literatur tentang Faktor-Faktor Determinan Turnover Karyawan Kurir pada Industri Ekspedisi dan Logistik Priest Winka Sajida; Jacobus Rico Kuntag
Commodities, Journal of Economic and Business Vol. 6 No. 4 (2026): April 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v6i4.1432

Abstract

Courier employee turnover in the freight forwarding and logistics industry affects service continuity, operational stability, delivery quality, and the cost of recruiting and training new workers. This study aims to identify and map the factors that affect courier turnover through a descriptive literature review. Data were obtained through searching, selection, mapping, and narrative synthesis of various literature relevant to turnover, courier work, logistics industry, as well as platform-based work dynamics and algorithmic management. The results of the study show that courier turnover is influenced by work, organizational, economic, technological, and psychological factors. The main factors include high workload, delivery target pressure, uncertainty of income and incentives, occupational safety risks, low organizational support, low work attachment, and dissatisfaction with the workforce management system. In addition, the use of applications and algorithms in work management increases the pressure through digital surveillance and automated performance assessments that are often not balanced by adequate work protections. This study confirms that courier turnover is the result of a complex interaction between working conditions, organizational systems, and workers' perceptions of justice and sustainability of work. Therefore, retention efforts need to be focused on improving work design, compensation, organizational support, work safety, and more humane technology management.
Pengaruh Pengetahuan Pajak, Sosialisasi, Digitalisasi, terhadap Kepatuhan Pajak dengan Moderasi PP Nomor 58 Tahun 2023 Erika Rahma Setiyani; Ahmad Dahlan; Kohar Adi Setia
Commodities, Journal of Economic and Business Vol. 6 No. 4 (2026): April 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v6i4.1433

Abstract

This study aims to analyze the effects of tax knowledge, tax socialization programs, and tax system digitalization on taxpayer compliance, with Government Regulation (PP) Number 58 of 2023 as a moderating. This study employed a quantitative approach using a survey method. The population consisted of 60 lecturers at Universitas Tulungagung. Data were collected through questionnaires and analyzed using SEM–Partial Least Squares. The findings indicate that tax knowledge and perceptions of tax system digitalization have a positive and significant effect on taxpayer compliance, whereas participation in tax socialization programs has no significant effect. The utilization of PP Number 58 of 2023 was found to moderate the relationships among the variables by weakening the effect of tax knowledge on taxpayer compliance, strengthening the effect of participation in tax socialization on taxpayer compliance, and weakening the effect of perceptions of tax system digitalization on taxpayer compliance, although the latter moderating effect was not statistically significant. Furthermore, the utilization of PP Number 58 of 2023 has a positive and significant direct effect on taxpayer compliance. These findings suggest that tax policies providing administrative simplification and procedural convenience can enhance taxpayer compliance while altering the influence of behavioral factors on individual taxpayer compliance.
Transformasi Program Makan Bergizi Gratis sebagai Strategi Pembangunan Ekonomi Inklusif Berbasis Sumber Daya Lokal Pedesaan Nur Solikin; Linawati
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1436

Abstract

The Free Nutritious Meals (MBG) program not only aims to improve the nutritional status of the community but also has the potential to become an inclusive economic development strategy based on local rural resources. This article aims to analyze the potential for MBG transformation through strengthening the agribusiness value chain, the economic multiplier effect, and local institutions. This research uses a literature review method by examining various scientific articles, policy documents, and relevant reports. The analysis is conducted through three approaches: an agribusiness value chain analysis to identify the relationship between food supply and rural economic activities, an economic multiplier effect analysis to assess the impact of increasing food demand on the community's economy, and an institutional analysis to identify the role of farmer groups, livestock groups, cooperatives, Village-Owned Enterprises (BUMDes), and food MSMEs in supporting program implementation. The results of the study indicate that MBG can strengthen the linkages between the agricultural, livestock, food processing, and distribution sectors through the utilization of local resources. Increased demand for local food has the potential to increase community income, expand employment opportunities, and encourage rural economic growth. The program's success is also influenced by the strengthening of local institutions as managers of the food supply chain. Thus, MBG can be a development strategy that not only improves the nutritional quality of the community, but also strengthens the rural economy in an inclusive and sustainable.
Pengaruh Audit Tenure, Audit Fee, Ukuran Perusahaan, Reputasi KAP, dan Komite Audit terhadap Kualitas Audit Angelina Zahra Ramadhaneiva; Eko Wahjudi
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1439

Abstract

The development of the business world encourages companies to improve audit quality in order to produce reliable and trustworthy financial statements. This study aims to analyze the effect of audit tenure, audit fee, firm size, public accounting firm (KAP) reputation, and audit committee on audit quality in telecommunication companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses a quantitative approach with a causal associative research design. The sample was determined using a purposive sampling technique, resulting in 13 companies with a total of 65 observations. The dependent variable is audit quality, which is proxied by discretionary accruals using the Modified Jones Model. The independent variables include audit tenure, audit fee, firm size, KAP reputation, and audit committee. Data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that audit fee has a significant negative effect on discretionary accruals, which indicates a positive effect on audit quality. Firm size also has a significant effect on audit quality. Meanwhile, audit tenure, KAP reputation, and audit committee do not have a significant effect on audit quality. Simultaneously, all independent variables have a significant effect on audit quality.
Dampak Pemasaran Influencer terhadap Keputusan Pembelian Impulsif Generasi Z yang Dimoderasi Tingkat Kepercayaan Konsumen Wa Ode Nursaadha Rajuddin; Ifin Naim; Herman Titop
Commodities, Journal of Economic and Business Vol. 7 No. 1 (2026): July 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v7i1.1454

Abstract

Spontaneous buying behavior in the digital era is currently dominated by content creators; however, the effectiveness of consumer cognitive filters in mitigating this urge remains highly debated. This study aims to analyze the effect of influencer marketing on impulsive buying behavior among Generation Z in Kendari, incorporating consumer trust as a moderating variable. Employing a quantitative approach, primary data were gathered from 190 respondents selected through a purposive sampling technique. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via the SmartPLS software. Measurement model evaluation indicated that the research instrument fulfilled the criteria for convergent validity, discriminant validity (HTMT < 0.85), and was free from multicollinearity issues (VIF < 5.00). The structural model assessment (bootstrapping) revealed that influencer marketing exerts a highly dominant and statistically significant positive effect on impulsive buying behavior (ß = 0.828; t = 27.649; p = 0.000). Conversely, consumer trust partially has no significant effect on impulsive buying (ß = 0.004; p = 0.928). Furthermore, interaction effect testing demonstrated that consumer trust fails to moderate the relationship between influencer marketing and impulsive buying behavior (ß = -0.099; t = 1.482; p = 0.139), thus rejecting the moderation hypothesis. Nonetheless, the framework exhibits a robust predictive capacity, yields an Adjusted R-Square of 66.8%, and establishes a large predictive relevance (Q2 = 0.389). These findings extend the Stimulus-Organism-Response (S-O-R) theory by revealing that in a social commerce ecosystem, aggressive external stimuli from influencers, coupled with the inherent FOMO syndrome of Generation Z, effectively override internal cognitive filters.

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