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Aditya Halim Perdana Kusuma Putra
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Advances: Jurnal Ekonomi & Bisnis
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29859859     DOI : https://doi.org/10.60079/ajeb
Core Subject : Economy,
Economics, Econometrics & Finance
Established in 2023, Advances: Journal of Economics & Business is dedicated to publishing original research that contributes to the advancement of knowledge in the fields of economics, management, and accounting. This esteemed journal encompasses a wide range of research topics and employs various rigorous methodologies. The publication warmly welcomes significant research employing diverse primary and applied research methods, including analytic, archival, experimental, survey, and case studies. The journal particularly encourages articles that hold substantial relevance to economics scholars while also offering practical insights for organizations and society at large. We strongly encourage researchers to explore innovative solutions and novel perspectives on practices and problems, while also inviting reasoned and critical analysis. Advances: Journal of Economics & Business serves as a platform for facilitating the exchange of impactful research among professionals and academics engaged in economic studies, management, and accounting research and practice. By fostering discussions and proposing solutions, the journal aims to generate practical implications and field-level impacts. Published articles in our journal have the potential to reach and be referenced by researchers worldwide, amplifying the influence and reach of your work.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol. 4 No. 3 (2026): May - June" : 11 Documents clear
Determinants of Purchase Decisions for Physical K-pop Albums: Evidence from Starship Entertainment Consumers in Indonesia Trisnawijaya, Muhammad Sa’ad; Jirajaya, Brian Jesse; Yosal, Richard Efrem; Tijang, Nicolas; Sumilat, Ian Thomas; Muchtar, Muchtar
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.786

Abstract

Purpose: This study aims to analyze the influence of Service Quality, Brand Image, Promotion, and Product Quality on Customer Satisfaction and their implications for Purchase Decisions related to physical K-pop albums associated with Starship Entertainment artists. Research Method: This study employed a quantitative explanatory approach using survey data collected from 114 respondents in Indonesia who had previously purchased physical albums from Starship Entertainment artists. Respondents were selected using purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software, including measurement and structural model evaluation. Results and Discussion: The findings indicate that Service Quality, Brand Image, Promotion, and Product Quality positively influence Customer Satisfaction. Furthermore, Customer Satisfaction positively influences Purchase Decisions for physical K-pop albums. The results suggest that consumers’ evaluations of product quality, promotional communication, service performance, and agency reputation contribute to purchasing behavior in the entertainment industry. Implications: The findings provide practical insights for entertainment agencies regarding the importance of maintaining product quality, effective promotional communication, service reliability, and positive brand reputation to strengthen consumer purchasing decisions. Originality: This study develops a structured marketing-based model that examines Purchase Decisions in the context of physical K-pop album consumption using measurable consumer behavior constructs.
Explainable Artificial Intelligence (XAI) in Personalized Marketing: A Systematic Literature Review of Algorithms, Interpretability Techniques, and Consumer Trust Implications Yassir, Yassir; Bakri, Muhammad
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.798

Abstract

Purpose: This study aims to systematically review the role of Explainable Artificial Intelligence (XAI) in personalized marketing by examining AI algorithms, interpretability techniques, and their implications for consumer trust. Research Method: A systematic literature review was conducted by analyzing peer-reviewed journal articles and conference papers related to AI, XAI, and personalized marketing. The study synthesizes findings across technical and behavioral dimensions to provide an integrated understanding of the research domain. Results and Discussion: The results indicate that machine learning, deep learning, and recommender systems are the primary algorithms used in personalized marketing. However, increasing model complexity reduces interpretability, creating a need for XAI techniques such as LIME, SHAP, and attention mechanisms. The findings further reveal that XAI enhances consumer trust by improving transparency, understandability, and fairness, although contextual factors, including privacy concerns and user characteristics, influence this relationship. Implications: This study contributes theoretically by integrating technical and behavioral perspectives into a unified framework. In practice, it provides managers with guidance on designing transparent and trustworthy AI systems and highlights the need for ethical, user-centered AI implementation. Originality: This study is original in integrating technical perspectives on XAI with behavioral perspectives on consumer trust in personalized marketing. It offers a unified framework explaining how explainability supports transparency, fairness, and trust in AI-driven marketing.
The Role of Artificial Intelligence and HR Analytics in Enhancing Strategic Human Resource Decision-Making Bakri, Muhammad; Yassir, Yassir
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.799

Abstract

Purpose: This study aims to systematically analyze the roles of Artificial Intelligence (AI) and HR Analytics in enhancing strategic human resource decision-making, focusing on their integration, impact, and implementation challenges. Research Method: This research employs a Systematic Literature Review (SLR) to analyze peer-reviewed journal articles on AI, HR Analytics, and strategic HR decision-making. Relevant studies were identified, screened, and synthesized to ensure a structured and comprehensive evaluation. Results and Discussion: The findings indicate that AI and HR Analytics significantly enhance decision quality, speed, and predictive accuracy, enabling a shift from reactive to proactive decision-making. HR Analytics plays a mediating role in transforming workforce data into actionable insights. However, the impact varies depending on organizational readiness, data quality, and analytical capability. Key challenges include data integration, skill gaps, and ethical concerns such as algorithmic bias and transparency. Implications: This study provides theoretical contributions by offering an integrated framework linking AI, HR Analytics, and strategic decision-making. Practically, organizations should strengthen data governance, analytical capabilities, and leadership support to maximize the benefits of AI-driven HR systems. Originality: This study offers originality by integrating AI and HR Analytics into a unified framework that explains how both technologies support strategic human resource decision-making while addressing organizational and ethical implementation challenges.
Pengaruh Motivasi dan Budaya Organisasi Terhadap Kinerja Pegawai Dimediasi Organizational Citizenship Behavior Fajriah, Yana; Heslina, Heslina; Sari, Lilis Triesna
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.800

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja dan budaya organisasi terhadap kinerja pegawai dengan organizational citizenship behavior (OCB) sebagai variabel mediasi pada Dinas Kesehatan Provinsi Sulawesi Selatan. Fenomena penelitian didasarkan pada kondisi kinerja pegawai yang belum optimal meskipun motivasi kerja dan budaya organisasi telah diterapkan. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei. Populasi penelitian adalah seluruh pegawai ASN, dengan sampel sebanyak 72 responden yang ditentukan menggunakan teknik stratified random sampling. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa motivasi kerja dan budaya organisasi tidak berpengaruh langsung terhadap kinerja pegawai. Sebaliknya, OCB berpengaruh terhadap kinerja serta berperan sebagai variabel mediasi dalam hubungan antara motivasi kerja dan budaya organisasi terhadap kinerja. Selain itu, motivasi kerja dan budaya organisasi terbukti berpengaruh terhadap OCB. Implikasi: Penelitian ini menegaskan bahwa peningkatan kinerja pegawai lebih efektif dilakukan melalui penguatan perilaku ekstra peran. Oleh karena itu, organisasi perlu mendorong terbentuknya OCB melalui lingkungan kerja yang kolaboratif dan suportif. Originalitas: Penelitian ini mengintegrasikan variabel motivasi kerja dan budaya organisasi sebagai faktor internal dan eksternal dalam perspektif teori atribusi, dengan menempatkan OCB sebagai variabel mediasi dalam konteks organisasi publik.
Peran Moderasi Gaya Kepemimpinan dan Motivasi: Pengaruh Implementasi New Public Management Terhadap Kinerja Manajerial Sektor Publik Yunus, Sulkifli; Fajriah, Yana; Akob, Rezki Arianty
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.801

Abstract

Tujuan: Penelitian ini bertujuan menganalisis pengaruh implementasi New Public Management terhadap kinerja manajerial sektor publik dengan gaya kepemimpinan dan motivasi sebagai variabel moderasi pada Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Sinjai. Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan teknik sampling jenuh, sehingga seluruh pegawai dijadikan responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan SPSS melalui uji validitas, reliabilitas, serta analisis regresi. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa implementasi New Public Management berpengaruh terhadap kinerja manajerial. Gaya kepemimpinan dan motivasi mampu memperkuat hubungan tersebut, sehingga efektivitas penerapan New Public Management tidak hanya ditentukan oleh sistem, tetapi juga oleh faktor perilaku organisasi. Implikasi: Penelitian ini menegaskan pentingnya penguatan kepemimpinan dan motivasi dalam mendukung reformasi manajemen sektor publik. Hasil ini dapat menjadi dasar bagi instansi pemerintah dalam meningkatkan kinerja manajerial secara lebih efektif dan kontekstual. Originalitas: Keaslian penelitian ini terletak pada pengujian gaya kepemimpinan dan motivasi sebagai variabel moderasi dalam hubungan antara implementasi New Public Management dan Kinerja manajerial.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan melalui Kebijakan Dividen Rusma, Rusma; Jumady, Edy; Sohilauw, Irfai
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.805

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Metode Penelitian: Menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh perusahaan manufaktur sektor industri dasar dan kimia. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 20 perusahaan sebagai sampel. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan perusahaan. Teknik analisis data menggunakan regresi data panel dan uji mediasi Sobel dengan bantuan software EViews. Hasil dan Pembahasan: Profitabilitas dan likuiditas berpengaruh positif terhadap nilai perusahaan, sedangkan solvabilitas tidak berpengaruh signifikan. Kebijakan dividen berpengaruh positif terhadap nilai perusahaan serta mampu memediasi hubungan antara profitabilitas dan likuiditas terhadap nilai perusahaan, namun tidak mampu memediasi pengaruh solvabilitas terhadap nilai perusahaan. Implikasi: Perusahaan perlu memperhatikan profitabilitas dan likuiditas sebagai faktor utama dalam meningkatkan nilai perusahaan, serta mengoptimalkan kebijakan dividen sebagai sarana meningkatkan kepercayaan investor.
The Impact of Cash Management and Fund Revenue on the Financial Performance of Gereja Masehi Advent Hari Ketujuh (GMAHK) Busdan, Jennet Juliana; Sumanti, Elvis Ronald
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.808

Abstract

Purpose: This study aims to examine the effect of cash management and public support on the financial performance of nonprofit religious organizations, specifically the Gereja Masehi Advent Hari Ketujuh (GMAHK) in Eastern Indonesia. The study tests whether liquidity and external funding influence financial sustainability and financial independence. Research Method: This research employs a quantitative design using multiple linear regression with AR(1) autocorrelation correction. The study uses 115 financial statement observations from GMAHK for the period 2013–2025. The dependent variables are the operational reserve ratio and the self-reliance ratio, while the independent variables are the cash ratio and the public support ratio. Results and Discussion: The findings show that cash management does not significantly affect either operational reserves or financial independence. In contrast, public support has a significant but different effect on the two indicators: it negatively affects operational reserves and positively affects financial independence. This indicates that external funding is more likely to be used for operational needs than for reserve accumulation. Implications: The findings suggest that nonprofit religious organizations need balanced funding strategies that support both program implementation and reserve building to strengthen long-term financial sustainability. Originality: This study contributes by providing empirical evidence on financial performance determinants in nonprofit religious organizations in Eastern Indonesia.
Evaluate the Effectiveness of the Inventory Accounting Information System in Supporting Internal Control Sukmana, Sina Delphia; Wijaya, Henryanto
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.811

Abstract

Purpose: This study aims to evaluate the effectiveness of the inventory accounting information system in supporting internal controls at PT Harapan Indah, which still uses manual and semi-computerized systems. Research Method: This study employed a qualitative descriptive case study design. Data were collected through interviews, observations, and documentation from five informants, including members of the accounting and financial management departments and warehouse staff. Data analysis was conducted through data reduction, thematic coding, data presentation, and the drawing of conclusions using the COSO Internal Control Integrated Framework and the Information System Success Model. Results and Discussion: The research findings indicate that the inventory accounting information system has supported the company’s operational activities; however, its effectiveness in supporting internal controls remains moderate. Key weaknesses include a lack of system integration, access restrictions, audit trails, and documented risk assessment procedures. Implications: This study underscores the importance of integrating digital systems and strengthening risk-based internal controls. Originality: The novelty of this research lies in integrating the COSO framework and the Information System Success Model in the context of semi-computerized systems.
Anteseden dari Conspicuous Consumption Kosmetik Ramah Lingkungan pada Generasi Z Supriyanto, Khansa Naila; Rahayu, Fatik
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.812

Abstract

Tujuan: Penelitian ini bertujuan menganalisis pengaruh Social Media Influencers (SMIs) terhadap perilaku conspicuous consumption pada produk kosmetik ramah lingkungan melalui Influencer Effects Consumption Model (IECM). Penelitian ini menguji peran motivasi intrinsik berupa desire to mimic dan materialism, serta motivasi ekstrinsik berupa social comparison dan Fear of Missing Out (FOMO). Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM). Data dikumpulkan dari 200 responden Generasi Z di Indonesia berusia 15–28 tahun melalui teknik purposive sampling. Responden merupakan pengguna aktif media sosial yang pernah menggunakan kosmetik ramah lingkungan dan terpapar konten influencer terkait produk tersebut. Analisis data dilakukan menggunakan IBM SPSS 25 dan AMOS 21. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa paparan SMIs berpengaruh positif terhadap desire to mimic dan social comparison. Selain itu, desire to mimic berpengaruh terhadap materialism, sedangkan social comparison memengaruhi FOMO. Materialism dan FOMO terbukti meningkatkan conspicuous consumption. Implikasi: Temuan ini membantu perusahaan kosmetik mengembangkan strategi pemasaran digital berbasis influencer dan keberlanjutan. Originalitas: Penelitian ini memperluas IECM pada konteks kosmetik ramah lingkungan sebagai bentuk konsumsi simbolik Generasi Z.
Profitability as a Mediator of the Effects of Green Accounting, CSR, and Environmental Performance on Firm Value in Indonesia’s Raw Materials Sector Rasyid, Shafri Zakariyya; Adi, Suyatmin Waskito
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.821

Abstract

Purpose: This study examines the effects of Green Accounting, Corporate Social Responsibility (CSR), and Environmental Performance on firm value, with profitability as a mediating variable, in basic materials companies listed on the Indonesia Stock Exchange during 2021–2023. Research Method: This study uses a quantitative approach with secondary data from annual reports, sustainability reports, and PROPER ratings. The sample includes 57 observations selected through purposive sampling. Data were analyzed using multiple linear regression, path analysis, and the Sobel test with SPSS. Results and Discussion: The findings show that Green Accounting has a negative and significant effect on profitability but a positive effect on firm value. Environmental Performance positively and significantly affects profitability, while CSR has no significant effect on profitability or firm value. Profitability significantly affects firm value but does not mediate the relationships among Green Accounting, CSR, Environmental Performance, and firm value. Implications: The findings encourage companies to strengthen environmental management and transparent sustainability disclosure to improve firm value and investor confidence. Originality: This study simultaneously examines Green Accounting, CSR, Environmental Performance, and profitability in Indonesian basic materials companies.

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