cover
Contact Name
Ajmal
Contact Email
economic.resources@umi.ac.id
Phone
+6281288116372
Journal Mail Official
ajmalasad@umi.ac.id
Editorial Address
Jl. Urip Sumohardjo, Panakkukang, Kec. Makassar, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
JER
ISSN : -     EISSN : 26206196     DOI : https://doi.org/10.57178/jer.v6i1
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.
Articles 176 Documents
Search results for , issue "Vol. 8 No. 2 (2025): September - February" : 176 Documents clear
Pola Konsumsi Dan Tingkat Ketahanan Pangan Rumah Tangga Miskin Di Desa Sukamaju Kecamatan Mootilango Kabupaten Gorontalo Harun, Moh. Junaedi; Canon, Syarwani; Akib, Fitri Hadi Yulia
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.v8i2.2079

Abstract

This study aims to describe the consumption patterns of poor households and to examine the influence of socio-economic factors on food security in Sukamaju Village. The population consists of 214 beneficiary households of the government food assistance program, from which 70 households were selected using the Slovin formula. Primary data were obtained through structured questionnaires incorporating the Household Food Insecurity Access Scale (HFIAS) to measure food security levels, along with information on consumption patterns, income, education, household size, and food expenditure. Data analysis employed descriptive statistics and ordinal logistic regression using SPSS 22, complemented by Spearman correlation, goodness-of-fit tests, pseudo R-square, and the parallel lines test to assess model adequacy. The results indicate that most households remain food-insecure, particularly within the moderate and severe insecurity categories, reflecting unstable access to food driven by economic pressures. The regression model demonstrates overall significance; however, only food expenditure shows a significant effect on household food security. The high proportion of spending allocated to food emerges as the primary indicator of vulnerability, while consumption patterns, income, education, and household size do not exhibit significant influence. These findings highlight that household food stability is predominantly shaped by economic capacity. Strengthening household income, improving the targeting of food assistance, and enhancing nutrition education and livelihood diversification are essential to reducing food insecurity
Influence of Influencer Marketing on Brand Trust and Buying Decisions Gunawan, Muhammd Fadhel; Dammar, Dwi Mawardi; Ifayanti, Ilmi; Nuryanti, Firisqi
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.v8i2.2081

Abstract

The rapid growth of social media has encouraged companies to adopt influencer marketing as a strategic tool to engage consumers and enhance brand performance. This study aims to examine the influence of influencer marketing on purchasing decisions, with brand trust acting as a mediating variable. A quantitative research approach was employed using a survey method, involving 150 respondents who actively use social media and have been exposed to influencer-endorsed products. The data were analyzed using Structural Equation Modeling (SEM) to test both direct and indirect relationships among variables. The results indicate that influencer marketing has a positive and significant effect on brand trust, suggesting that influencer credibility, authenticity, and expertise play a crucial role in building consumer trust toward endorsed brands. Furthermore, brand trust is found to have a significant positive effect on purchasing decisions, highlighting its importance in reducing perceived risk and increasing purchase confidence. Influencer marketing also directly influences purchasing decisions, demonstrating that emotional attachment and parasocial relationships with influencers can drive consumer purchasing behavior. The mediation analysis reveals that brand trust partially mediates the relationship between influencer marketing and purchasing decisions. These findings contribute to the influencer marketing literature by confirming the mediating role of brand trust and providing empirical evidence within the context of social media platforms. Practically, the results emphasize the importance of selecting credible and authentic influencers to strengthen brand trust and enhance consumer buying decisions
Analisis Determinan Kemiskinan di Provinsi Gorontalo Pada Tahun 2019 – 2023 Paduengo, Rispani; Olilingo, Fachrudin Zain; Saleh, Sri Endang
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.v8i2.2083

Abstract

Determinan kemiskinan merupakan faktor-faktor yang menentukan atau mempengaruhi Tingkat Kemiskinan di suatu wilayah. Penelitian ini bertujuan untuk menganalisis pengaruh Determinan Kemiskinan di Provinsi Gorontalo pada Tahun 2019 sampai 2023 dengan variabel independent Tingkat Partisipasi Angkatan Kerja, Tingkat Pengagguran Terbuka dan Produk Domestik Regional Bruto terhadap Tingkat Kemiskinan sebagai variabel dependen. Data yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) pada 6 Kabupaten/Kota di Provinsi Gorantalo Tahun 2019 sampai 2023. Penelitian ini menggunakan Analisis Regresi data Panel yang di olah dengan Eviews 12. Hasil Penelitian ini menunjukkan bahwa Tingkat Partisipasi Angkatan Kerja (TPAK) berpengaruh negatif dan signifikan terhadap Tingkat Kemiskinan, sedangkan Tingkat Pengangguran Terbuka (TPT) berpengaruh negatif dan tidak berpengaruh signifikan terhadap Tingkat Kemiskinan, Produk Domestik Regional Bruto (PDRB) juga berpengaruh positif dan tidak signifikan terhadap Tingkat Kemiskinan. Secara simultan, ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap Tingkat Kemiskinan di Provinsi Gorontalo
Pengaruh Tingkat Pendidikan dan Pemahaman Akuntansi Terhadap Kinerja UMKM di Kota Gorontalo Syafarani AW , Nur Rila; Mattoasi , Mattoasi; Bokiu, Zulkifli
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.v8i2.2087

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pendidikan dan pemahaman akuntansi terhadap kinerja UMKM di Kota Gorontalo. Penelitian ini menggunakan metode penelitian kuantitatif. Sumber data yang digunakan dalam penelitian ini yakni menggunakan data primer yang diperoleh dari kuesioner yang disebarkan kepada populasi dalam penelitian ini yaitu seluruh UMKM yang aktif dan tercatat di Dinas Tenaga Kerja dan Koperasi Kota Gorontalo berjumlah 15.358 dengan menggunakan rumus Slovin dengan sampel sebanyak 99. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa menunjukkan bahwa Tingkat Pendidikan dan Pemahaman Akuntansi berpengaruh positif dan signifikan terhadap Kinerja UMKM Di Kota Gorontalo baik secara parsial maupun simultan
Pengaruh Digitalisasi Bisnis Terhadap Penignkatan Pendapatan UMKM di Dikota Gorontalo (Studi Kasus UMKM Sektor Pangan) Ahmad, Moh. Hariadi; Olilingo, Fahrudin Zain; Santoso, Ivan Rahmad
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.v8i2.2097

Abstract

This study aims to determine the effect of business digitalization on increasing the revenue of Micro, Small, and Medium Enterprises (MSMEs) in the food sector in Gorontalo City. Business digitalization in this study is measured through two main indicators: e-commerce utilization and the use of the QRIS digital payment system. The research method used is quantitative research using multiple linear regression analysis. Primary data was obtained through questionnaires distributed to 100 respondents from the food sector MSMEs across Gorontalo City. The results indicate that business digitalization has a positive and significant impact on increasing MSME revenue in Gorontalo City. Simultaneously, the E-commerce and QRIS variables have a significant effect on income with a significance value of 0.000 or 0.00%. Partially, the use of E-commerce has a significant effect with a significance value of 0.004 or 0.4%, while QRIS also has a significant effect with a significance value of 0.000 or 0.00%. The coefficient of determination (R²) value of 0.341 indicates that 34.1% of the variation in income increase is explained by business digitalization, while the rest is influenced by other factors outside the research model.
Social Media Marketing Strategy Proposal To Improve Brand Awareness Of Zenius Education : (Case Study Of Post-Restructuring And Transition To Zenius.Net) Aryanti, Aulia Azzahra; Dalimunthe, Gallang Perdhana
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.v8i2.2100

Abstract

Digital marketing is a key lever shaping consumer behavior in today’s attention economy, and social media especially Instagram, TikTok, and YouTube has become the primary discovery engine for education brands. This study analyzes how social media led digital marketing affects brand awareness and downstream purchase intentions for Zenius Education. Using a qualitative method, we ran an in depth interview with the Marketing Manager of Zenius Education. Results show that relevant, bite-sized content and direct brand learner interaction (comments, DMs, polls, lives) significantly influence purchase decisions while lifting brand recall and recognition. Social media promotions deliver low-cost reach beyond geographic constraints and effectively move audiences from mere attention to interest and provided the content with outcome first (problem→fix), consistently branded, and posted with a clear cadence. For Zenius, the strongest gains appear when content pairs conceptual teaching clarity with short-form formats and is tied to conversion paths (e.g., mock tests, trials) plus community touchpoints (WhatsApp/Discord). The results provide key learnings that Zenius can apply to develop a more efficient and measurable approach to rebuild their Gen Z-based brand presence on social media in Indonesia
Global Research Trends on Deferred Tax: A Comprehensive Bibliometric Analysis Using Scopus Data (2016–2025) Markhumah, Umatun; Sutopo, Bambang
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.v9i1.2115

Abstract

This study presents a comprehensive bibliometric analysis of the Scopus-indexed deferred tax literature, focusing on conceptual evolution, thematic interrelationships, and global research directions over the past two decades. Using VOSviewer for co-occurrence mapping, five main clusters are identified that reflect the knowledge structure on deferred taxes. The first cluster positions deferred tax, deferred tax asset, and deferred tax liability as core concepts closely related to IAS 12, temporary differences, and DTA/DTL recognition practices. The second cluster highlights the relationship between earnings management, value relevance, and book tax differences, confirming that deferred tax is an important indicator of earnings quality. The third cluster highlights the role of tax loss carryforwards in risk assessment, financial performance, and information relevance for investors. The fourth cluster links tax avoidance, effective tax rate, and transfer pricing, suggesting that DTA/DTL are used as signals of tax aggressiveness and are influenced by governance mechanisms. The fifth cluster focuses on valuation allowances and cash flow uncertainty, underscoring the importance of tax accounting in assessing reporting risk. These findings suggest that the deferred tax literature has shifted from a technical focus on accounting recognition to broader issues, including cash flow forecasting, firm risk, governance, tax aggressiveness, and ESG implications emerging after 2020. This study provides a strong theoretical foundation for further research, including exploring the integration of deferred taxes with sustainability, tax transparency, and financial reporting innovation under the latest IFRS standards. These results also contribute to academics, regulators, and practitioners in understanding the strategic position of deferred taxes in corporate financial decision-making.
Pengaruh Penanaman Modal Dalam Negeri (PMDN), Penanaman Modal Asing (PMA), dan Indeks Daya Saing Daerah (IDSD) Terhadap Pertumbuhan Ekonomi di 34 Provinsi di Indonesia Nugroho, Agung Eko; Canon, Syarwani; Payu, Bobby Rantow
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.v8i2.2121

Abstract

Regional economic growth is an important indicator for assessing the success of economic development in Indonesia. Differences in investment levels, regional competitiveness, and human development quality across provinces have resulted in significant disparities in economic growth. This study aims to analyze the effects of Domestic Investment (PMDN), Foreign Direct Investment (FDI/PMA), and the Regional Competitiveness Index (RCI/IDSD) on economic growth in 34 provinces in Indonesia, with the Human Development Index (HDI/IPM) included as a control variable. The study employs panel data from 2022–2023 obtained from Statistics Indonesia (BPS), the Investment Coordinating Board (BKPM), and the National Research and Innovation Agency (BRIN). Panel data regression analysis is conducted using the Estimated Generalized Least Squares (EGLS) method to address heteroskedasticity across provinces. The results indicate that foreign direct investment has a positive and significant effect on economic growth, while domestic investment shows a significant negative effect. The Regional Competitiveness Index and the Human Development Index are found to have significant effects in the final EGLS model, indicating that regional competitiveness and human development play an important role in promoting regional economic growth. Simultaneously, all independent variables significantly influence economic growth. These findings suggest that regional economic growth is determined not only by the volume of investment but also by structural competitiveness and the quality of human capital. Therefore, regional development policies should focus on improving investment quality, strengthening regional competitiveness, and enhancing sustainable human development to achieve inclusive and balanced economic growth in Indonesia
Financial Ratio Analysis of the Regional Government of East Nusa Tenggara Province Patty, Thadeus Fransesco Quelmo
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.v8i2.2122

Abstract

This study aims to analyze the financial ratios of the Nusa Tenggara Timur Provincial Government, including financial independence, effectiveness, efficiency, and regional revenue growth ratios. The method used is a quantitative, descriptive design, collecting secondary data from the NTT Provincial Government Financial Reports for the period 2020–2024. The results of the study indicate that although financial independence and revenue effectiveness ratios have increased, this province remains highly dependent on central government transfers. The efficiency ratio shows fairly good budget management, but further improvements are still needed. This study provides recommendations to increase local revenue and manage the budget more efficiently.
Comparative Analysis of Financial Performance Based on the PEARLS Method in Credit Unions under PUSKOPDIT Nusa Tenggara Timur Lewar, Maria Viviana Nurak
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.v8i2.2125

Abstract

This research aims to compare the financial performance of Credit Unions under Puskopdit NTT based on the PEARLS method. The data used in this study are from 2016-2020, and a descriptive method was employed. The data analysis employs quantitative methods, specifically financial ratio analysis, using 13 PEARLS indicators applied by Credit Unions in accordance with standards set by the World Council of Credit Unions (WOCCU). The variables and measurements in this study comprise protection, effective financial structure, asset quality, revenue and expense acquisition rates, liquidity, and indicators of growth. The data collection methods used are documentation and interviews. Research results from 2016 to 2020 indicate that Credit Unions with excellent financial performance are Credit Union Pintu Air, Credit Union Obor Mas, Credit Union Sangosay, Credit Union Serviam, Credit Union Sinar Harapan, and Credit Union Tuke Jung. Credit Unions with financial performance in the good category are Credit Union Swasti Sari, Credit Union Ankara, and Credit Union Suka Damai. Meanwhile, the Credit Union with financial performance in the moderate category is Credit Union Mitan Gita.