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Jl. Urip Sumohardjo, Panakkukang, Kec. Makassar, Kota Makassar, Sulawesi Selatan 90231
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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 581 Documents
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The Influence of Work-Life Balance on Work Engagement Through Job Stress and Job Satisfaction as Mediation in Construction Company Employees Mustika, Klara; Tanuwijaya, Justine; Gunawan, Andreas Wahyu
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.v7i2.1104

Abstract

This research aims to examine the influence of work-life balance on work engagement and work stress mediated by job satisfaction in state-owned companies in the construction sector. The research method used is descriptive quantitative research, using SEM techniques to see the direct and indirect effects of research variables. The data collection technique used was distributing questionnaires to 73 respondents (BUMN employees in the Construction sector from 3 PGN Work Units) selected proportionally by cluster random sampling. The results showed that work-life balance had a negative influence on work stress (r= -0.88; p<0.05), work-life balance had a positive influence on job satisfaction (r=0.59; p<0.05), work stress had a negative influence on engagement. work (r= -0.69; p<0.05). Furthermore, job satisfaction has a positive influence on work engagement (r= 0.90; p<0.05), and work-life balance influences work engagement (r=0.241; p<0.05). The work-life balance variable has a significant influence on work engagement through work stress (r= 0.487; p<0.05) and the work-life balance variable has a positive and significant effect on work engagement through job satisfaction (r= 0.069; p<0.05). The conclusion of this research is that job satisfaction is a mediating variable that contributes to a stronger influence of work-life balance on work engagement compared to the contribution of work stress as a mediating variable on the quality of work life.
A Study on The Inner Mindsets of Entrepreneurs ~ somethings behind their successful careers ~ Christy, Nisa Novia Avien; Slahanti, Masine; Basmar, Edwin; Wibowo, Radna Andi
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

Abstract

A successful enterprise in the contemporary economy requires appropriate skills and persons possessing an entrepreneurial mindset. The entrepreneurial mindset is crucial for achieving success in the company. The current degree of entrepreneurial mindsets within each group must be assessed by identifying the deficiencies that require modification to promote entrepreneurial success. This research examines successful entrepreneurs' inner mindset and characteristics and the variables contributing to their career achievements. The study's respondents consisted of four entrepreneurs from the Central Java region. The collected data were analysed following the seven steps of Interpretative Phenomenological Analysis (IPA) focusing on the participants’ life experiences and their inner mindset, motivations, behaviours, and successful career in their entrepreneurship process. This study demonstrates that the components of an entrepreneurial mindset—such as (1) generally request themselves to be a good model in their community; (2) always searching for any opportunity to open their business; (3) tend to see failure as a learning process and as a self-development enhancing event; (4) tend to see and further facilitate their team development and company goals; (5) generally possess the capacity for leadership and communication skills —are integral to the three dimensions of an entrepreneur's inner mindset, which facilitates of successful careers.
Strategies to Enhance Customer Loyalty at UD Bajuber Print Gresik Romadhon, Harits; Surianto, Moh Agung
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.v7i2.1111

Abstract

Bajuber Print is a printing company that prioritizes customer satisfaction in a highly competitive printing industry. This study aims to identify various factors influencing customer loyalty using a qualitative approach, including in-depth interviews, focus group discussions, and direct observation. The data analysis revealed that consistent service quality, value-aligned pricing, positive customer experiences, and attractive loyalty programs are key factors in building and maintaining customer loyalty. These findings provide valuable strategic insights for Bajuber Print to formulate effective measures to enhance customer loyalty while strengthening the company's position in a competitive market.
Financing Strategy for On-Grid Solar PV in Cement & Construction Industry: PT CBS Indonesia Case Sofyan , Dinda Saphira Nabila; Siahaan , Uke Marius; Rahadi , Raden Aswin
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

Abstract

In Indonesia, the cement industry plays an important for the development of infrastructure, as this industry keeps expanding along with infrastructure development projects and urban areas. This study analyzes the financing strategy for on-grid solar PV installation with a case study of PT Cibinong Bangun Sarana by using financial feasibility analysis, sensitivity analysis, capital budgeting, and US Index. The results show that an international bank loan with a debt-to-equity ratio of 40%:60% is the most optimal financing strategy. This study provides strategic insights for cement companies in implementing sustainable energy solutions, reducing electricity costs, and improving operational efficiency.
Analysis of the Influence of Halal Products and Brand Image on Food Product Purchase Decisions in Makassar Qasabandiyah, Muhammad Kholidinna; Farida, Umi
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.v7i2.1120

Abstract

The increasing awareness of halal products among consumers has significantly influenced purchasing decisions, especially in the food industry. This study aims to analyze the influence of halal product attributes and brand image on consumer purchase decisions in Makassar. Using a quantitative research approach, data were collected through surveys distributed to consumers who frequently purchase food products. The analysis was conducted using multiple regression techniques to determine the relationship between the variables. The findings indicate that halal certification, product ingredients, and compliance with Islamic law significantly impact consumer trust and preferences. Additionally, brand image plays a crucial role in shaping consumer perceptions, influencing their likelihood of purchasing food products. The study highlights that consumers in Makassar prioritize halal aspects in their purchasing decisions, alongside brand reputation and product quality. These results provide valuable insights for food businesses to enhance their marketing strategies by emphasizing halal certification and strengthening their brand image. Future research could explore additional factors such as pricing and consumer loyalty to gain a more comprehensive understanding of purchasing behavior..
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 Perceived Ease of Use on Behavioral Intention Through Perceived Usefulness as an Intervening Medium in Digital Payment DANA Hasmiana, Hasmiana; Syamsuddin, Fajar Rakasiwi
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.v7i2.1122

Abstract

The purpose of this study is to examine how behavioral intention to use the digital payment service DANA is influenced by perceived ease of use and how perceived usefulness functions as an intervening medium in this connection. The issue addressed is the poor acceptance rate of digital payment services, despite their excellent usability. A population survey of DANA users in Makassar is the methodology employed. Purposive sampling is the method utilized, and 150 respondents who have used DANA for at least six months were included in the sample. A questionnaire addressing the factors of perceived ease of use, perceived usefulness, and behavioral intention was used to gather data. The results of the linear regression analysis show that perceived ease of use has a positive and significant effect on perceived usefulness, which in turn positively affects behavioral intention. These results imply that improving the DANA application's usability can raise users' opinions of its value and, in turn, their desire to keep using the service. In order to design better user-friendly features and promote wider adoption, app developers can benefit greatly from the insights this research offers.
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.

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