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INDONESIA
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 658 Documents
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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 Influence Of Community Participation And The Implementation Of Standard Unit Price Settings On The Quality Of Village Financial Reports In Moutong District Mulyawan , Mulyawan; Blongkod , Harun; Taruh , Victorson
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1145

Abstract

Research Aims: This study aims to determine the effect of community participation and the application of standard unit pricing on the quality of village financial reports in the Moutong District, both partially and simultaneously. Design/methodology/approach: This research uses a quantitative method with a descriptive quantitative approach. The primary data was collected through questionnaires distributed to village officials in the Moutong District. The study involved a sample size of 100 respondents, and the data was analyzed using multiple linear regression analysis. Research Findings: The results show that (1) community participation has a positive and significant effect on the quality of financial reports, (2) the application of standard unit pricing has a positive and significant effect on the quality of financial reports, and (3) simultaneously, community participation and the application of standard unit pricing significantly affect the quality of financial reports. The determination coefficient is 43.1%, indicating that 43.1% of the variability in the quality of financial reports can be explained by community participation and the application of standard unit pricing. Theoretical Contribution/Originality: This study contributes to the understanding of how community engagement and adherence to pricing standards impact the quality of financial reporting in village administrations, providing insights for improved governance and accountability in rural financial management (Book Antiqua 10pt). Research limitation and implication: The study is limited to village administrations in the Moutong District, and the findings may not be generalizable to other regions. Future research could explore additional factors influencing financial report quality or expand the geographic scope of the study. The results have implications for policymakers in enhancing community involvement and standard compliance to improve financial reporting practices.
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.
Analysis Of Handling Of Fertilizer Raw Material Stock Delay Using Safety Stock And Reorder Point Methods In Gresik Fertilizer Company Nisa, Devy Ana Choirun; Aslamiyah, Suaibatul
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1167

Abstract

This research analyzes the handling of delays in stock of fertilizer raw materials at the Pupuk Gresik Company by applying the safety stock and reorder point methods. The main problem faced by the company is the lack of supply of raw materials due to short arrival times and seasonal demand, which has an impact on smooth production. This research uses a qualitative descriptive approach with observation methods, interviews with the President Director and Head of Operations, as well as analysis of historical data related to the use of raw materials, lead time and delivery delays. The research results show that companies still use manual recording in inventory management, which contributes to low accuracy in stock planning. By implementing the safety stock and reorder point methods, companies can determine the optimal amount of reserve inventory and more effective reorder points to achieve the desired service level (95%). The implementation of this method is expected to reduce the risk of delays in raw materials and increase operational efficiency at the Gresik fertilizer company.
Analysis Of Defect Reduction Using The Six Sigma Method In A Fertilizer Factory In Gresik Regency Pranata, Endru Jati; Santoso , Rahmat Agus
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1170

Abstract

This study analyzes efforts to reduce the defect rate at a fertilizer factory in Gresik Regency, a company that produces agricultural fertilizers, by implementing the Six Sigma method. The main problem faced by the company is the high level of product defects caused by human factors, methods, machines, and materials, which have an impact on fertilizer quality and production efficiency. This study uses a qualitative approach with the DMAIC (Define, Measure, Analyze, Improve, and Control) method to identify the main causes of defects and formulate improvement strategies. Data were collected through direct observation, interviews with the production and quality control teams, and analysis of documentation related to the level of product defects. The results of the study indicate that the main factors causing defects include lack of operator skills, inconsistency of production procedures, disruption to machines, and instability of raw material quality. By implementing the Six Sigma DMAIC method, the company can reduce the defect rate by improving workforce skills, standardizing work procedures, optimizing machine maintenance, and strict supervision of raw material quality. The implementation of this method is expected to improve the quality of fertilizer products and production efficiency at fertilizer factories in Gresik Regency
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.

Page 21 of 66 | Total Record : 658

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