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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 131 Documents
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Data-Driven Decision Making in Marketing: Trends, Insights, and Future Research Outlook Yeane Koyongian; Deske W. Mandagi
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 1 (2026): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i1.916

Abstract

Purpose: The rapid growth of big data, artificial intelligence, and advanced analytics has transformed Data-Driven Decision Making (DDM) into a strategic capability for contemporary marketing. Despite the increasing volume of research, the literature remains fragmented across multiple disciplines and application domains, limiting a comprehensive understanding of its intellectual development and future directions. Research Method: This study systematically reviews the DDM literature through a PRISMA-guided systematic literature review (SLR) and bibliometric analysis of 426 Scopus-indexed journal articles published between 1993 and 2025. Results and Discussion: The findings identify eight major research clusters: Data-Driven Marketing and Decision Making, Digital Marketing and Artificial Intelligence, Big Data Analytics and Consumer Intelligence, Commerce and Predictive Analytics, Information Management and Machine Learning, Market Segmentation and Customer Analytics, Retail Analytics and Competitive Strategy, and Social Media Analytics. Overlay visualization reveals a clear thematic evolution from early research focused on big data, customer analysis, and market segmentation toward emerging themes such as artificial intelligence, digital marketing, privacy, sustainability, and data-driven strategy. Implications: Building on these findings, the study develops a future research agenda using the Theory–Context–Characteristics–Methodology (TCCM) framework, highlighting opportunities for stronger theoretical foundations, broader contextual applications, greater attention to ethical and sustainability issues, and more sophisticated methodological approaches. Originality: By consolidating the intellectual structure and evolution of DDM research, this study provides a foundation for advancing future scholarship and guiding the strategic application of data-driven marketing practices.
The Role of Management Accounting Systems in Mediating the Impact of Digital Transformation on Corporate Strategic Decision-Making Arlan Tahir; Yana Ermawati; Kartim Kartim; Adriani Lande
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.v4i3.895

Abstract

Purpose: This study aims to analyze the effect of Digital Transformation on Strategic Decision-Making and examine the mediating role of Management Accounting Systems in expedition service companies in Jayapura City. The study is grounded in Contingency Theory, Information Processing Theory, and Strategic Management Accounting Theory. Research Method: A quantitative approach with an associative design was employed. The population comprised 120 employees from 36 expedition companies in Jayapura City, of whom 107 were selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Results and Discussion: The findings reveal that Digital Transformation has a positive and significant influence on Strategic Decision-Making and Management Accounting Systems. Management Accounting Systems also positively affect Strategic Decision-Making and partially mediate the relationship between Digital Transformation and Strategic Decision-Making. These results indicate that the strategic benefits of digital transformation depend on the effectiveness of managerial information systems. Implications: Expedition companies should integrate digital transformation initiatives with Management Accounting Systems to enhance information quality and strategic responsiveness. Future studies may incorporate organizational and technological factors as additional mediators or moderators. Originality: This study highlights the mediating role of Management Accounting Systems in explaining how Digital Transformation enhances Strategic Decision-Making within expedition companies operating in Eastern Indonesia.
Ethical Awareness, Academic Integrity, and Perceived Risk on Ethical Intentions in the Use of Generative AI: A Perspective from Ethical Decision-Making Theory Fransiska Natalia Kosasih; Nastasya Cindy Hidajat; Arifuddin Arifuddin; Asri Usman
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.v4i3.915

Abstract

Purpose: This study examines the effects of ethical awareness, academic integrity, and perceived risk on ethical intention in using Generative Artificial Intelligence (GenAI) among students of the Faculty of Economics at Universitas Tarumanagara. Research Method: A quantitative approach with an explanatory survey design was employed. Data were collected using a five-point Likert-scale questionnaire distributed to students who had experience using or were familiar with GenAI for academic purposes. A total of 107 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Results and Discussion: The findings reveal that ethical awareness, academic integrity, and perceived risk positively and significantly influence ethical intention in using GenAI. Academic integrity emerged as the strongest predictor, followed by ethical awareness and perceived risk. The model demonstrated substantial explanatory power (R² = 0.797), indicating that students’ ethical intentions are shaped by moral awareness, commitment to academic integrity, and consideration of the potential risks of GenAI misuse. Implications: Universities should strengthen digital ethics literacy, establish clear GenAI usage policies, and design assessments that promote originality and academic responsibility. Originality: This study integrates ethical awareness, academic integrity, and perceived risk within an Ethical Decision-Making Theory framework to explain ethical intention toward GenAI use among economics students.
Assessing the Impact of the Audit Report on Allegations of Corruption Cases Haryanto Haryanto; Niken Latifatuz Zahra; Agung Juliarto; Wahyu Meiranto
Advances: Jurnal Ekonomi & Bisnis Vol. 3 No. 2 (2025): March - April
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v3i2.934

Abstract

Purpose: This study examines the impact of the external audit results on the alleged corruption case. Research Design and Methodology: The alleged corruption case is measured by the number of cases reported to the High Prosecutor’s Office. The unit of analysis comprises alleged corruption cases in all regencies and municipalities in Central Java Province, with a total of 210 observations collected over six years from 2018 to 2023. Panel data regression is employed as the analytical method. Findings and Discussion: The findings indicate that audit opinions and audit findings have a positive effect on alleged corruption cases. In contrast, follow-up actions on audit recommendations have a significant adverse effect on alleged corruption cases. These results suggest that audit opinions alone cannot serve as the primary indicator of the effectiveness of local government financial governance. Therefore, the findings of this study provide a basis for policymakers to enhance local government performance evaluation systems that not only emphasise favourable audit opinions but also focus on the effectiveness of audit follow-up and on strengthening internal control systems. Implications: This study provides guidance on the effective implementation of audit recommendations, which can serve as a critical governance mechanism to mitigate corruption risks, improve the efficiency of public resource allocation, and reduce the economic costs associated with governance failures.
The Effect of Village Officials’ Competence and Educational Level on Accountability in the Management of Village Funds Sri Pebriani Mopatu; Sahmin Noholo; Nilawaty Yusuf
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.v4i3.869

Abstract

Purpose: This study examines the effects of village officials’ competence and formal educational level on the accountability of village fund management in Tibawa Subdistrict, Gorontalo Regency. Research Method: This study employed a quantitative approach with a causal design. Data were collected through questionnaires distributed to 96 village officials directly involved in village fund management across 16 villages in Tibawa Subdistrict. Respondents were selected using purposive sampling based on their roles in planning, implementation, administration, reporting, and supervision of village funds. Data were analyzed using SPSS through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. Results and Discussion: The findings reveal that village officials’ competence and formal educational level each have a positive and significant effect on the accountability of village fund management. Simultaneously, both variables significantly influence accountability, with the model explaining 72.9% of the variation in accountability. Implications: Strengthening technical competence and improving educational capacity are essential to enhance accountable village financial governance. Originality: This study extends Agency Theory by empirically demonstrating the simultaneous role of competence and formal educational level in reducing agency problems and strengthening accountability in village fund management.
The Effect of Accounting Literacy and Risk Management on the Financial Performance of BRILink Agents through Operational Efficiency Nargis Aprillianti; Mahmud Mahmud; Fahrudin Fahrudin
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.889

Abstract

Purpose: This study examines the impacts of accounting literacy and risk management on the financial performance of BRILink agents, evaluating the mediating role of operational efficiency. Research Method: Using a quantitative cross-sectional design, data were collected via structured questionnaires from 70 micro-banking agents in Dompu Regency through stratified proportionate random sampling and analyzed using PLS-SEM. Results and Discussion: Accounting literacy significantly improves both operational efficiency and financial performance. Conversely, risk management has no direct effect on financial performance but strongly drives operational efficiency. Crucially, operational efficiency partially mediates accounting literacy and fully mediates risk management's impact on financial performance. Implications: Banking institutions and regulators should develop agent training modules that integrate agile, low-cost operational workflows rather than focusing solely on basic bookkeeping to mitigate transaction errors and cash leakage. Originality: This research establishes a novel operational mediation model for branchless micro-banking in remote regions, demonstrating that cognitive and preventive capacities require high operational efficiency to yield financial returns.
The Effect of The Use of Integrated Social Welfare Data, Information Technology, and Internal Control Systems on The Prevention of Fraud in The Management of Social Assistance Funds Moh Alamsyach Soleman; Mahdalena Mahdalena; Siti Pratiwi Husain
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.v4i3.892

Abstract

Purpose: This study aims to analyze the impact of the use of the Integrated Social Welfare Data (DTKS) and the Internal Control System (SPI) on fraud prevention in the management of social assistance funds at the Gorontalo Provincial Social Affairs Office. Research Method: This study employed a quantitative approach with a causal design. Primary data were collected through a questionnaire distributed to employees directly involved in the administration of social assistance, who were selected using purposive sampling. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the aid of SPSS. Results and Discussion: The research results show that the use of the DTKS does not have a significant effect on fraud prevention. These findings indicate that the existence of the DTKS is not yet capable of directly preventing fraud if data quality, updates, and verification of aid recipients are not yet optimal. In contrast, the SPI has a positive and significant effect on fraud prevention. Together, the DTKS and SPI have a significant effect on fraud prevention, with an Adjusted R² value of 0.778. Implications: Strengthening the SPI, improving the quality of DTKS data, and optimizing the verification and validation processes are necessary to support accountable and targeted social assistance management. Originality: This study positions the DTKS as a social welfare database, an information system, and an administrative verification tool for preventing fraud in the management of social assistance.
Stock Liquidity and Volatility in Investors’ Investment Decisions on the Indonesia Stock Exchange Khatmi Tamtami Nisa; Mariani Salle Pasulu; Muhammad Nurwahyudi; Arifuddin Arifuddin; Darwis Said
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.v4i3.896

Abstract

Purpose: This study aims to understand the significance of stock liquidity and volatility in investment decision-making among Generation Z and Millennial investors on the Indonesia Stock Exchange. Research Method: This study employed a qualitative, phenomenological design. Data were collected through in-depth, semi-structured interviews with Generation Z and Millennial investors selected using purposive sampling. Data analysis was conducted using Miles' interactive model. Results and Discussion: The research findings indicate that stock liquidity is viewed as a form of investment security and flexibility. At the same time, volatility is perceived as both an opportunity and a risk. Investment experience shapes more rational decision-making, while social media and social circles serve as sources of investment education. Generation Z tends to focus on growth opportunities, whereas Millennials place greater emphasis on risk management. Implications: The research findings contribute to the development of financial literacy and to the design of investment education programs tailored to the characteristics of different investor generations. Originality: This study offers a phenomenological perspective on the interpretation of stock liquidity and volatility among Generation Z and Millennial investors in Indonesia.
Preserving the Viability of Local Products from BUMDes Pondok Kelor Through Digital Marketing Tutik Handayani; Rizki Febri Eka Pradani
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.909

Abstract

Purpose: This study aims to analyze digital marketing strategies for maintaining the market presence of local products from BUMDes Pondok Kelor, specifically Jamu Pelka Duk Kelor. In this study, the market presence of local products is defined as the products’ ability to maintain brand visibility, ensure marketing sustainability, and remain in the market. Research Method: This study employed a qualitative descriptive case study design. Data were collected through observation, semi-structured interviews, and documentation, and then analyzed using data reduction, data presentation, and triangulation to draw conclusions. Results and Discussion: The research findings indicate that BUMDes Pondok Kelor utilizes Instagram, TikTok, WhatsApp, Shopee, and government platforms such as e-Katalog, Bela-Beli, and SI MADU to expand product visibility and market access. However, the effectiveness of these strategies remains limited by managers’ lack of digital literacy, production capacity, and raw material availability, resulting in suboptimal implementation of digital marketing. Implications: The research findings underscore the importance of strengthening digital competencies, increasing production capacity, and integrating social media and government platforms to support the sustainability of BUMDes local products. Originality: This study shows that the success of digital marketing at BUMDes is determined not only by the use of digital media but also by the organization’s readiness to integrate human resource capacity, business operations, and support from the government’s digital ecosystem.
Antara Edukasi dan Keluhan: Analisis Kualitatif-Netnografis Konten Pajak Digital DJP dan Respons Pengguna Media Sosial Happy Tatemba; Harke Revo Leonard Polii
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.911

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis bagaimana DJP membingkai edukasi pajak digital di media sosial, serta bagaimana pengguna media sosial yang menunjukkan karakteristik atau kekhawatiran khas wajib pajak pemula merespons pesan, layanan Coretax, pelaporan SPT, dan prosedur administrasi pajak. Metode: Penelitian ini menggunakan analisis isi kualitatif berorientasi netnografis terhadap 45 unggahan/dokumen digital dan 36 fragmen komentar publik teranonimkan dari akun media sosial resmi DJP, laman DJP/Coretaxpedia, serta sumber pendukung, dalam periode Januari 2025-Juni 2026. Hasil dan Pembahasan: Temuan menunjukkan adanya ketegangan antara narasi DJP tentang pajak digital yang mudah dan modern dengan pengalaman pengguna yang memunculkan beban administratif berupa istilah teknis, validasi data, error sistem, hilangnya fitur, serta kebutuhan akan panduan operasional. Implikasi: Temuan ini mengimplikasikan perlunya edukasi pajak digital yang menekan beban administratif, memperjelas alur layanan, serta memperkuat respons institusional sebagai bagian dari upaya perbaikan kepercayaan publik. Originalitas: Penelitian ini menawarkan kebaruan dengan membaca komentar media sosial sebagai artefak kualitatif untuk memahami literasi pajak digital, beban administratif, dan kepercayaan terhadap layanan pajak digital.

Page 11 of 14 | Total Record : 131

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