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JER
Published by Universitas Muslim Indonesia
ISSN : -     EISSN : 26206196     DOI : https://doi.org/10.57178/jer.v6i1
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Economic Resource_(JER) is open access. This journal is published in _ March & September. Journal of Economic Resources|e-ISSN 2620-6196] is a peer-reviewed journal published twice a year (March & September) by the Faculty of Economics and Business, Universitas Muslim Indonesia_UMI. Journal of Economic Resource is a research work to publish articles that report the results of Economics. The Journal of Economic Resources invites manuscripts on various topics in Economics but not limited to Functional Development Economics; entrepreneurship; Management Development; and Accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 84 Documents
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Search results for , issue "Vol. 8 No. 1 (2025): March-August" : 84 Documents clear
The Effect of Audit Committee, Profitability, Board of Directors on Tax Planning Samuel, Binsar; Indrati, Menik
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1121

Abstract

This aim of this research is to analyze the influence of the audit committee, profitability, and the board of directors on tax planning. The research employs three independent variables: audit committee proxied by AC SIZE, Profitability proxied by ROE, and board of direction proxied by DIREKSI. Dependent variabel is measured using the Effective Tax Rate (ETR). A sample of 39 companies from the food and beverage sector was initially selected based on certian criteria, but 10 companies were identified as outlier, leaving 29 companies in the final sample. Consequently, out of a total 117 data observations, only 87 were utilized for analysis. The findings reveal that the audit committee has a positive impact on tax planning, while profitability has a negative impact on tax planning. Additionally, the board of directiors was found to have no significant effect on tax planning. These results provide insights for companies to enhance the effectiveness of their board of directors and strengthen the role of the audit committee in formulating tax planning strategies. The study recommends that stakeholders consider tax governance as a crucial element in evaluating corporate risks. Furthermore, companies should focus on optimizing both efficiency and profitability through balanced tax planning, encuring compliance with tax regulations while promoting long- term sustainability. Ini doing so, companies can improve their credibility with stakeholders and maximize tax benefits to support operational continuity.
The Influence of CSR, Leverage, Firm Size, Return on Assets, and Independent Board of Commissioners on Tax Planning Munjiah, Fatihi; Wahyudi, Ickhsanto
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1144

Abstract

This study aims to analyze the influence of return on assets (ROA), corporate social responsibility (CSR), firm size, leverage, and independent board of commissioners on tax planning. The study consists of five independent variables: leverage proxied by Debt to Equity Ratio (DER), ROA (Return on Assets), CSR (Corporate Social Responsibility), firm size (Ln), and independent board of commissioners (IBC). The dependent variable, tax planning, is proxied by the Effective Tax Rate (ETR). The research sample includes 34 mining sector companies, but only 27 met the criteria. As a result, out of 170 total observations, only 135 were used as the sample size. The findings indicate that return on assets, corporate social responsibility, independent board of commissioners, and leverage have a negative effect on tax planning. Meanwhile, firm size has a positive effect on tax planning. Overall, this study provides empirical evidence on the significance of return on assets, corporate social responsibility, independent board of commissioners, leverage, and firm size in tax planning.
The Effect of Audit Committee Characteristics and Board Size Moderated by Ownership Concentration on Profitability of Commercial Banks in Indonesia Maulana, Tubagus Rama; Usman, Bahtiar; Nalurita, Febria
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1151

Abstract

This study aims to analyze the effect of audit committee size, audit committee independence, audit committee meetings, board size, bank size, leverage on profitability with variable ownership concentration as a moderating variable in banking companies in Indonesia. Profitability in this study is focused on assessing the company's ability to generate corporate profits against company assets (ROA). Sample selection using purposive sampling method in this study was conducted on 41 conventional commercial bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2023. The data used in this study are secondary data sourced from the annual reports of banking companies published on the Indonesia Stock Exchange. Data analysis using multiple regression tests, using Eviews 10 in data processing. The results of this study are audit commitee size has an insignificant effect on profitability. In model 1 audit commitee independence has a negative and significant effect on profitability. In model 2 audit commitee independence has an insignificant effect on profitability. In model 1 audit commitee meetings have an insignificant effect on profitability. In model 2, audit committee meetings have a negative and significant effect on profitability. In model 1, board size has a negative and significant effect on profitability. Model 2, board size has a positive and significant effect on profitability. In model 1 ownership concentration has an insignificant effect on profitability. In model 2 ownership concentration has a positive and significant effect on profitability. In model 2, audit committee size moderated by ownership concentration has an insignificant effect on profitability. In model 2 audit committee independence which is moderated by ownership concentration has an insignificant effect on profitability. In model 2 audit committee meetings moderated by ownership concentration have a positive and significant effect on profitability. In model 2 board size which is moderated by ownership concentration has a negative and significant effect on profitability. bank size has a positive and significant effect on profitability. And the leverage variable has a negative and significant effect on profitability.
Regulatory Gaps in Social Media During Humanitarian Conflicts: Facebook and Rohingya Genocide Maulana , Marcel; Julyazti, Nadya Fritanita
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1183

Abstract

This study examines Facebook's role in the Rohingya genocide in Myanmar, highlighting regulatory gaps that enable social media misuse. Using a qualitative case study approach, it explores how Facebook's algorithm, prioritizing user engagement, amplifies misinformation and hate speech, fueling ethnic violence. Key regulatory gaps include Facebook's inadequate local content moderation, Myanmar's weak legal oversight, and the absence of robust international regulations. Despite civil society's watchdog role, limited resources hinder effectiveness. The study underscores the urgent need for digital governance reforms to address these gaps, curb hate speech, and protect vulnerable communities from social media's harmful impacts.
Network Capability in SMEs: State Of the Art and Future Research Directions Pujianto, Wahyu Eko; Ranti Putri, Bella May; Ourrota Aini, Nafia Ilhama; Kamila, Edita Rachma
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1123

Abstract

The purpose of this study is to systematically review existing research on network capability which remains fragmented. This study aims to fill the gap in the literature by scientifically discussing the contributions and highlighting key issues with previous research findings regarding the dimensions that compose it, as well as the antecedents and consequences of network capability. This study analyzed research related to network capability from 1999-2024 with a total of 67 studies out of 200 in Scopus. The findings also show that existing research has found a number of antecedents and consequences to organizations. On the other hand, this study provides a comprehensive and critical systematization of the limited network capability academic literature. This study also offers opportunities for further research to address the limitations of empirical testing of network capability constructs, antecedents, moderators, mediators, and consequences from various studies.
The Effect of Information Overload on Decision Difficulty Mediated by Consumer Confusion in Generation Z in Jepara Putri, Rima Zuliana; Roosdhani , Mohamad Rifqy
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1185

Abstract

This study aims to analyze how Information Overload impacts decision difficulty mediated by Consumer Confusion on generation Z in Jepara. The target of this study is generation Z in Jepara. This study uses quantitative methods. The source of research data uses Primary Data. The survey was conducted through Google Form, the sampling method in this study was random sampling, and 310 respondents were taken as samples. This study uses Smart (PLS), with the SmartPLS Version 4.0 application to conduct statistical analysis. The results show that there are findings that Information overload has a positive relationship with decision difficulty, and between consumer confusion and decision difficulty, the results of consumer confusion mediation are positively correlated.
The Influence of Visionary Leadership on Employee Performance at the Department of Industry and Trade of Gowa Regency Amalia, Nur; Nurinaya; Rizaldi, Andi Risfan
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1200

Abstract

The purpose of this study was to determine the effect of visionary leadership on employee performance at the Industry and Trade Office of the Gowa Regency. The sample in this study amounted to 39 people. The type of data used in this research is quantitative data. Data collection was carried out by means of observation and distributing questionnaires. The data sources used in data collection are primary data and secondary data. The results showed that visionary leadership had a positive and significant effect on employee performance at the Industry and Trade Office of Gowa Regency. This shows that the more effective the application of visionary leadership, the better employee performance will be.
Strategic Leadership for Sustainable Tourism in Indonesia: Transformation, Adaptation, and Inclusion Atmaja, Hanung Eka; Verawati, Dian Marlina
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1210

Abstract

Tourism sustainability is a major challenge in the development of tourist destinations in Indonesia, especially in the midst of climate change, digitalisation, and the growing need for social inclusion. This research aims to explore the role of strategic leadership in driving tourism sustainability through transformation, adaptation and inclusion approaches. This research uses a systematic literature review approach to identify and analyse literature relevant to the topic. By analysing various scholarly articles, research reports, and related publications, this research reveals that the application of these three approaches-transformation, adaptation, and inclusion-can create a holistic strategic framework to achieve tourism sustainability. The findings provide insights into how strategic leadership can enhance the effectiveness of sustainability policies and encourage community engagement in tourism destination management. This research contributes to the tourism leadership and sustainability literature and offers a framework that can be used for further research in managing sustainable tourism in Indonesia.
The Influence of M-Commerce Ubiquity and Web Design on Brand Trust M-Commerce Usage Behavior in QRIS Application Users Moderated by Product Reputation H. Nababan, Poltak Haben; Kurniawati
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1214

Abstract

The purpose of this research is to analyze the influence of M-Commerce Ubiquity and Web Design on Brand Trust and M-Commerce Usage Behavior on Qris application users moderated by Product Reputation. Data collection for this study was carried out by filling out questionnaires periodically and online. The number of respondents who were successfully obtained and processed the data was 231 respondents. Research respondents are users who make payments with Qris. The tool used for data processing is Amos. The results of this study indicate that M-Commerce Ubiquity has no effect on Brand Trust, Web Design has a positive effect on Brand Trust, Brand Trust has a positive effect on M-Commerce Usage Behavior, M-Commerce Ubiquity has a positive effect on M-Commerce Usage Behavior mediated by Brand Trust, and Product Reputation moderates the effect of Brand Trust on M-Commerce Usage Behavior is not supported.
Analysis Of Positioning Online Investment Apps In Indonesia Shaury, Sofyan; Rofi, Abdur Rahman; Hartini, Sri
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1222

Abstract

This study aims to determine Online Investment in Indonesia in terms of its attributes. Online Investment such as BIBIT, AJAIB, STOCKBIT, MOST, and IPOT. The study used a quantitative method with a sample of 162 respondents. The study used multidimensional scaling analysis with SPSS Version 27. The results of the MDS analysis are that each Online Investment has its own advantages that are not possessed by others. In addition, Dimension 1 (d1) is perceived usefulness, and Dimension 2 (d2) is trust. In the perceived reputation attribute, BIBIT is superior, the trust attribute IPOT is superior, the perceived usefulness and user interface attributes can be seen between AJAIB and STOCKBIT

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