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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 176 Documents
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Search results for , issue "Vol. 8 No. 2 (2025): September - February" : 176 Documents clear
Analysis of the Influence of Company Size, Profitability, and Solvency on Dividend Policy in Manufacturing Companies in Indonesia Wijaya, Indra; Ifadhila, Ifadhila; Prayetno, Prayetno; Lukito, Laksono Edhi; Suherman, Ujang
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1769

Abstract

Dividend policy is one of the most important decisions in a company's financial management, as it is directly related to the interests of shareholders and the continuity of the company's operations. This research is quantitative. It focuses on analyzing the influence of company size, profitability, and solvency on dividend policy in manufacturing companies in Indonesia. The data in this study are secondary data obtained from reports published by the Indonesia Stock Exchange (IDX). The population used in this study consists of manufacturing companies observed during the period from 2020 to 2024. The data analysis technique in this study uses Multiple Linear Regression Analysis with SPSS. The results of this study indicate that company size, profitability, and solvency have a partial and simultaneous significant effect on dividend policy in manufacturing companies in Indonesia. This suggests that a single factor does not determine dividend policy, but rather the result of a comprehensive consideration of a company's capacity (represented by company size), profit-generating ability (profitability), and the soundness of its capital structure (solvency).
Efisiensi Investasi: Kualitas Laporan Keuangan, Kualitas Audit, Tax Avoidance, Debt Maturity dan Profitabilitas Damha, Maulidino; Kusumawati, Eny
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1770

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas laporan keuangan, kualitas audit, tax avoidance, debt maturity, dan profitabilitas terhadap efisiensi investasi pada perusahaan non-keuangan sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sebanyak 110 unit observasi telah memenuhi kriteria sebagai sampel penelitian. Metode analisis data yang digunakan adalah regresi linier berganda dengan bantuan program SPSS serta serangkaian uji asumsi klasik. Hasil penelitian memberikan bukti empiris bahwa kualitas audit, tax avoidance, dan profitabilitas berpengaruh terhadap efisiensi investasi. Sedangkan kualitas laporan keuangan dan debt maturity tidak berpengaruh terhadap efisiensi investasi.
The Role of the Creative Economy in Driving Local Economic Growth in the Digital Era Hasirah; Siti Aisyah; Nurjanna Ladjin; Rudy Irwansyah; M Alit Suryawan
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1781

Abstract

The creative economy has become a key foundation for sustainable economic development worldwide, combining culture, creativity, and technology to drive innovation and growth. In Indonesia, this sector has gained significant momentum, contributing substantially to the country's Gross Domestic Product (GDP), creating job opportunities, and enhancing cultural preservation. This study employed a library research method, a data collection approach that involved reviewing various written sources, including scientific journals, books, official reports, and online articles, all of which were relevant to the topic discussed. This method was used to gain a deep understanding of the creative economy's role in driving local economic growth in the digital era. The study found that the creative economy plays a strategic role in driving local economic growth, particularly in the digital era, which opens up various opportunities through the use of technology. Digital transformation enables creative entrepreneurs to reach broader markets, enhance competitiveness, and promote local cultural identity through products rooted in creativity and innovation. This sector's contribution to the national economy is becoming increasingly significant, particularly for MSMEs that can effectively adapt to digital platforms. However, its development still faces challenges, including limited internet access, low digital literacy, and capital constraints. Therefore, a collaborative strategy is needed between the government, the private sector, and the community through digital skills training, infrastructure improvements, and providing access to financing.
The Effect of the Effectiveness of E-Filing Implementation on Tax Compliance of MSMEs in Greater Solo Harimurti, Fadjar; Rispantyo; Nuralamsah, Muhammad
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1782

Abstract

The innovation of electronic tax return reporting through e-filing aims to improve taxpayer compliance. However, in practice, the implementation of e-filing has not been effective, mainly due to various obstacles such as a lack of taxpayer knowledge, low digital literacy, and minimal socialisation regarding the use of e-filing. In addition, the implementation of e-filing is not yet fully automated (full automation). This phenomenon is also felt by Micro, Small, and Medium Enterprises (MSMEs) in the Greater Solo area. Therefore, this study aims to analyse the effect of the effectiveness of e-filing implementation on tax compliance among MSMEs in Solo. The population in this study consisted of 11,157 MSMEs, with a sample of 386 MSMEs obtained using the Slovin formula. The data used are primary data collected through the distribution of questionnaires. Data analysis techniques use the Structural Equation Modelling–Partial Least Square (SEM-PLS) method with the assistance of SmartPLS version 3 software. The analysis results show that the effectiveness of e-filing implementation has a positive and significant effect on MSME tax compliance in Solo Raya.
Pengaruh Employee Empowerment Dan Knowledge Management Terhadap Kinerja Pegawai Pada Rumah Sakit Umum Daerah Provinsi Sulawesi Barat Sulastri, Widi Putri; Junaeda, Junaeda; Tamin, Tamin
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1783

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh employee empowerment dan knowledge management terhadap kinerja pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah Aparatur Sipil Negara Rumah Sakit Umum Daerah Provinsi Sulawesi Barat dengan jumlah 410 pegawai. Penentuan sampel dilakukan menggunakan rumus Slovin, sehingga diperoleh 80 responden dengan teknik incidental sampling. Data dikumpulkan melalui observasi, wawancara, dokumentasi, dan kuesioner. Uji validitas dan reliabilitas dilakukan untuk menguji kualitas data. Teknik analisis yang digunakan adalah regresi linier berganda, dengan uji hipotesis menggunakan uji parsial (t), uji simultan (F), dan analisis koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa employee empowerment berpengaruh positif dan signifikan secara parsial terhadap kinerja pegawai (thitung 3,824 > ttabel 1,911; B1X₁=0,322; sig. 0,000 < 0,05). Knowledge Management juga berpengaruh positif dan signifikan secara parsial (thitung = 3,597 > ttabel = 1,911; B2X2=0,394; sig. 0,001 < 0,05). Employee empowerment dan knowledge management berpengaruh signifikan secara simultan terhadap kinerja pegawai pada Rumah Sakit Umum Daerah Provinsi Sulawesi Barat (Fhitung 27,773 > Ftabel 3,115; sig 0,000 < 0,05), dengan kontribusi sebesar 41,9%. Temuan ini menunjukkan bahwa pemberdayaan dan pengelolaan pengetahuan berperan penting dalam peningkatan kinerja, meskipun masih terdapat 58,1% pengaruh dari faktor lain di luar model penelitian ini
The Effect Of Service Quality On Customer Satisfaction At Nike Ardilla Restaurant, Wonomulyo Sub-District Nasriah , Nasriah; Albar , Albar; Asrandi , Asrandi
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1786

Abstract

The increasingly intense competition in the culinary industry demands that every business operator deliver optimal service to maintain customer satisfaction and loyalty. This study examines the extent to which service quality influences customer satisfaction at Nike Ardilla Restaurant, Wonomulyo Sub-district. A quantitative associative approach was employed, using data collected through Likert-scale questionnaires, field observations, and documentation. The sample was determined using the Bernoulli formula, as the total population was unknown (infinite population). Data were analyzed using multiple linear regression. The findings indicate that service quality falls within the “good” category, with an average score ranging from 3.08 to 3.20 on a 4-point scale, while customer satisfaction scores range between 3.16 and 3.18. Regression analysis revealed a positive and significant relationship between service quality and customer satisfaction, with a regression coefficient of 0.255 and a significance value of p = 0.000 (p < 0.05). The R Square value of 0.872 indicates that 87.2% of the variance in customer satisfaction is explained by service quality, while the remaining variance is attributed to other factors. These results confirm that enhancing aspects of service—such as speed, cleanliness, friendliness, and accuracy of service—can significantly improve customer satisfaction. This study provides strategic recommendations for culinary business operators to prioritize service quality as a primary competitive advantage
Pengaruh Jenjang Pendidikan dan Pengalaman Kerja Terhadap Return on Education: Studi pada Masyarakat di Nagari Kamang Kecamatan Kamang Baru Kabupaten Sijunjung Khairunnisa, Riska; Marna, Jean Elikal
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1741

Abstract

Penelitian ini menganalisis pengaruh jenjang pendidikan dan pengalaman kerja terhadap Return on Education di Nagari Kamang, Kabupaten Sijunjung. Menggunakan metode kuantitatif kausatif, data primer diperoleh dari 98 responden melalui kuesioner. Sampel dipilih dengan teknik convenience sampling. Data dianalisis dengan regresi linear berganda berbasis model Mincer. Hasilnya menunjukkan bahwa jenjang pendidikan dan pengalaman kerja memiliki pengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap Return on Education. Implikasinya adalah kedua faktor ini merupakan faktor penting dalam peningkatan pendapatan individu.
Pengaruh Compensation dan Career Development Terhadap Turnover Intention dengan Job Satisfaction Sebagai Variabel Mediasi Pada Karyawan Rumah Sakit Umum Aisyiyah Kota Padang Putri, Dea Zami; Okki Trinanda
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1775

Abstract

Penelitian ini mengkaji pengaruh kompensasi dan pengembangan karier terhadap intensi keluar dengan kepuasan kerja sebagai variabel mediasi pada karyawan tetap di Rumah Sakit Umum Aisyiyah Padang. Dengan menggunakan desain penelitian kausal kuantitatif, data dikumpulkan dari karyawan melalui teknik pengambilan sampel jenuh dan dianalisis dengan Partial Least Squares-Structural Equation Modeling (PLS-SEM). Temuan penelitian menunjukkan bahwa kompensasi dan pengembangan karier berpengaruh signifikan terhadap intensi keluar, baik secara langsung maupun tidak langsung melalui kepuasan kerja. Hasil ini menyiratkan bahwa peningkatan program kompensasi dan pengembangan karier meningkatkan kepuasan kerja dan mengurangi intensi keluar
Transfer Dana Desa dan Dinamika Makro Ekonomi Daerah terhadap Peningkatan Status Desa Berkembang di Provinsi Maluku Utara Fajri, Muhammad; Fajri, Abdul Chalid Ahmad; Fajri, Rizal Rahman Teapon
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1800

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transfer Dana Desa terhadap peningkatan status Status Desa Berkembang IDM). Khususnya pada desa berkategori berkembang di Provinsi Maluku Utara dengan mempertimbangkan variabel makroekonomi lainnya, yakni Pendapatan Asli Daerah (PAD), Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Belanja Modal, dan Tingkat Kemiskinan. Latar belakang penelitian ini didasari oleh masih rendahnya capaian pembangunan desa di Maluku Utara meskipun alokasi Dana Desa terus meningkat sejak 2015. Metode yang digunakan adalah analisis regresi data panel terhadap 9 kabupaten/kota selama periode 2020–2024. Hasil penelitian menunjukkan bahwa secara parsial, variabel Dana Desa, IPM, dan Tingkat Kemiskinan berpengaruh signifikan terhadap peningkatan jumlah desa berkembang. Dana Desa dan IPM berpengaruh positif, sementara kemiskinan berpengaruh negatif terhadap jumlah desa berkembang. Sementara itu, PAD, PDRB, dan Belanja Modal tidak menunjukkan pengaruh signifikan secara parsial. Namun secara simultan, seluruh variabel independen berpengaruh signifikan terhadap jumlah desa berkembang. Temuan ini menegaskan pentingnya intervensi fiskal yang tepat sasaran dan peningkatan kualitas sumber daya manusia dalam mendorong pembangunan desa, khususnya di wilayah kepulauan seperti Maluku Utara.
Re-Evaluating Key Drivers Of Continuance Intention In Mobile Food Ordering Apps After Covid-19 Pandemic In Indonesia Abas, Novel Idris; Puspawati , Dewita; Praswati , Aflit Nuryulia; Imaduddin , Helmi
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1730

Abstract

This study investigates why Indonesian Gen Y and Z users continue using specific mobile food ordering applications (MFOAs) post-pandemic, leading to market dominance by a few platforms. Analyzing 234 users, the research found that while saving time, money, and convenience all contribute to user satisfaction, only time and money savings directly influence the intention to continue using an app. Surprisingly, and contrary to previous literature, convenience does not directly impact user retention. These findings provide new insights for developers on improving long-term engagement by focusing on tangible benefits beyond mere convenience for these generations.

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