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 581 Documents
Analysis of the Effect of Capital Structure, Profitability, and Liquidity, on the Value of Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2019-2023) Fadin, Adnan Fadin; Mulyati; Ramadhan, Rizky
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.v8i2.1559

Abstract

The property and real estate sectors play an important role in supporting a country's economic growth. In Indonesia, this sector shows dynamic development and tends to fluctuate but continues to move forward. The 2019 to 2023 timeframe includes a number of significant events, including the COVID-19 pandemic that had a significant impact on various sectors, including property and real estate. This study aims to empirically examine the influence of capital structure, profitability, and liquidity on company value in issuers in the Property and Real Estate sector listed on the Indonesia Stock Exchange during the period. The method used in this study is a quantitative approach, with a population of 92 companies based on IDX Statistics 2023 data. The sampling technique was carried out purposively, resulting in 58 companies that met the criteria, and multiplied by the 5-year observation period, a total of 290 panel data observations were obtained. Data processing is carried out with the help of EViews software version 13. The results of the t-test showed that the variables of capital structure, profitability, and liquidity did not have a statistically significant influence on the company's value. Furthermore, the results of the F test also showed that simultaneously the three variables did not have a significant influence on the value of companies in the property and real estate sectors during the 2019-2023 period.
The Influence of Financial Technology Usage, Lifestyle, Locus of Control, and Parental Income on the Financial Behavior of Students Agustina, Ayu Fitalina; Kurniawan, Lintang
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.v8i2.1563

Abstract

This research entitled “The Influence of Financial Technology Usage, Lifestyle, Locus of Control, and Parental Income on the Financial Behavior of Students at the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta” seeks to examine how parental income, lifestyle, locus of control, and financial technology use affect students' financial behavior. The research applied a survey procedure in a quantitative manner through questionnaires distributed to 100 active students. Data were analyzed through validity and reliability tests, F-test, t-test, coefficient of determination, multiple linear regression, and traditional assumption tests using SPSS. The findings indicated that lifestyle, locus of control, and parental income have a positive and significant influence on students' financial behavior, while financial technology usage has a favorable but insignificant impact. These findings contribute to a better understanding of student financial behavior and may serve as a reference for educational institutions and parents in fostering healthy financial habits among students.
Auditor Dysfunctional Behavior, Impact of Auditor Competence, Time Budget Pressure and Obedience Pressure Listiarini, Niken Dwi; Srimindarti, Ceacilia
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.v8i2.1567

Abstract

The purpose of this study is to empirically examine the impact of auditor competence, time budget pressure, and obedience pressure on auditor dysfunctional behavior. Auditor dysfunctional behavior reflects deviant actions that can reduce audit quality, such as manipulation of procedures or manipulation of reports. The population of this study were auditors working at Public Accounting Firms (KAP) in Semarang City, with data collection techniques using questionnaires and multiple linear regression analysis methods. The results of the study indicate that auditor competence and time budget pressure have a positive and significant effect on auditor dysfunctional behavior. This means that auditors who are competent but face time pressure tend to deviate from audit procedures. Meanwhile, obedience pressure shows a positive but insignificant direction, indicating that pressure from superiors or clients is not strong enough to trigger dysfunctional behavior. This finding suggests that organizations need to balance between improving competence and managing auditor work pressure in order to maintain audit quality. This study also suggests the need for ethics and time management training to minimize dysfunctional behavior in environmental audits.
Analysis of Promotion, price, and Service Quality on Customer Satisfaction at PT. Amanu Firmansyah, Satria Ramdhan; Murwanti, Sri
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.v8i2.1568

Abstract

This study's objective is to analyze the influence of Promotion, Price, and Service Quality on Customer Satisfaction at PT Amanu in Surakarta. This study's population is the community residing in the city of Surakarta. The study's sample consisted of 100 respondents with the criterion of respondents who had used the services of PT Amanu in the city of Surakarta. This study is quantitative in nature and uses primary data collected via Google Forms distributed surveys. Purposive sampling combined with non-probability sampling is the sample strategy employed in this investigation. Smart-PLS was used to examine the data. According to the study's findings, PT Amanu's customer satisfaction and promotions have a favorable and substantial relationship. At PT Amanu, price has a favorable and noteworthy impact on customer satisfaction. Customer satisfaction at PT Amanu is positively and significantly impacted by service quality.
The Influence of Product Image, Product Quality, and Promotion on Repurchase Intention: The of Brand Image as an Intervening Variable on Cimory Yogurt Products Munir, Alfarizqi Faliq; Kussudyarsana
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.v8i2.1569

Abstract

The purpose of this study is to investigate how product quality affects, product image, and promotion on repurchase intention, with brand image serving as a mediating variable in the context of Cimory Yogurt products. Data were gathered from 100 respondents in Solo Raya using a quantitative method, who had consumed Cimory Yogurt in the past three months. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. According to the results, repurchase intention is directly and significantly impacted by product image and advertising, but not by product quality. However, product quality, product image, and promotion all have significant indirect effects on repurchase intention through brand image. This study highlights how important brand image is for increasing customer loyalty and implies that managing brand image well can increase the influence of marketing factors on consumer behavior.
Perilaku Wajib Pajak terhadap Tax Evasion dalam Kerangka Theory of Planned Behavior Suryandari, Ni Nyoman Ayu; Frischa Faradilla Arwinda Mongan
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.v8i2.1580

Abstract

Fenomena penghindaran pajak (tax evasion) tetap menjadi tantangan serius dalam optimalisasi penerimaan negara. Penelitian ini bertujuan untuk menguji pengaruh keadilan, sistem penilaian mandiri (self-assessment system), teknologi dan informasi perpajakan, religiusitas, serta ketidakpercayaan terhadap fiskus terhadap perilaku tax evasion wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur. Teknik pengambilan sampel dilakukan melalui accidental sampling dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa keadilan dan sistem self-assessment berpengaruh negatif terhadap tax evasion, sementara ketidakpercayaan terhadap fiskus berpengaruh positif. Di sisi lain, teknologi perpajakan dan religiusitas tidak memberikan pengaruh signifikan. Temuan ini menguatkan kerangka Theory of Planned Behavior, di mana sikap, norma sosial, dan kontrol persepsian memengaruhi niat wajib pajak dalam mengambil keputusan terkait kepatuhan. Penelitian ini diharapkan dapat memberikan kontribusi teoritis serta implikasi kebijakan dalam upaya menekan praktik penghindaran pajak melalui pendekatan perilaku.
The Influence of Brand Ambassadors and Brand Awareness on Interest in Buying Azarine Sunscreen Products in Surabaya Permana, Gilang; Supriyono; Hariyana, Nanik
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.v8i2.1582

Abstract

The competition in the local beauty industry continues to grow, driven by skincare trends—especially sunscreen—and the influence of Korean culture in Indonesia. As a local brand, Azarine uses marketing strategies by appointing Korean celebrity Lee Min Ho as a brand ambassador and enhancing brand awareness to strengthen consumer recognition and increase purchase intention. This study aims to analyze the influence of brand ambassador and brand awareness on the purchase intention of Azarine sunscreen in Surabaya. Using a quantitative approach with purposive sampling, data were collected from 108 respondents through an online questionnaire and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) via SmartPLS. The results show that brand ambassador and brand awareness have a positive and significant effect on purchase intention, indicating that the use of public figures and strong brand awareness are key to attracting consumer interest.
Analisis Tingkat Penggunaan Rekening Bank Syariah Dalam Investasi Saham Syariah Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSU Batubara, Soraya Alyya Syam; Syahriza, Rahmi; Harahap, Rahmat Daim
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.v8i2.1583

Abstract

Penelitian ini bertujuan untuk mengidentifikasi tingkat penggunaan rekening bank syariah oleh mahasiswa Fakultas Ekonomi dan Bisnis Islam (FEBI) UIN Sumatera Utara yang terlibat atau berminat dalam investasi saham syariah. Penelitian ini menggunakan pendekatan Studi Kasus, difokuskan pada mahasiswa FEBI UINSU yang memiliki ketertarikan atau pengalaman dalam investasi saham syariah. Pengumpulan data dilakukan melalui wawancara semi terstruktur terhadap beberapa informan yang dipilih secara purposive sampling yakni mahasiswa yang dianggap relevan dengan tujuan penelitian. Teknik analisis data kualitatif diaplikasikan dengan menggunakan bantuan software NVivo. Hasil penelitian menunjukkan bahwa penggunaan rekening syariah di kalangan mahasiswa masih bersifat terbatas dan belum sepenuhnya diarahkan untuk aktivitas investasi saham. Faktor utama yang memengaruhi keputusan investasi mahasiswa meliputi potensi keuntungan, reputasi emiten, persepsi terhadap sistem syariah, serta kondisi keuangan pribadi. Kendala yang dihadapi mencakup kurangnya pemahaman terhadap mekanisme investasi syariah, keterbatasan literasi keuangan, modal yang minim, serta ketidaksesuaian teknis antara rekening syariah dengan beberapa platform investasi. Penelitian ini menegaskan meskipun terdapat kesadaran akan prinsip-prinsip keuangan Islam, hal tersebut belum diikuti dengan tindakan investasi yang aktif dan berbasis syariah. Temuan ini menegaskan pentingnya literasi keuangan syariah dan integrasi sistem digital antara bank syariah dan platform investasi, serta dapat menjadi masukan bagi institusi pendidikan dan lembaga keuangan dalam mendorong partisipasi generasi muda dalam investasi syariah.
Improving Brand Loyalty Through Celebrity Influencer’s Credibility, Attractiveness, Online Customer Reviews and Brand Satisfaction as Mediating Anggitasari, Oktavia Diyah; Kuswati, Rini
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.v8i2.1585

Abstract

This study investigates the impact of internet consumer evaluations, celebrity influencers' reputation, and their beauty on brand loyalty, mediated by brand satisfaction. Using a quantitative method with PLS-SEM analysis, 150 Wardah consumers who follow Raline Shah on social media participated in this research. The results reveal that all three variables significantly affect brand satisfaction, which in turn strongly influences brand loyalty. Additionally, the link between loyalty, online reviews, and influencer traits is mediated by brand satisfaction. The findings highlight the importance of credible and attractive endorsers, as well as positive customer reviews, in building lasting brand relationships in the beauty industry.
Analysis of Lazismu's Performance in Alleviating Poverty in Makassar City Arpa, Umu Aiman; Kasim, Muhammad Najib; Rahmah , Syahidah
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.v8i1.1586

Abstract

This study analyzes the performance of LAZISMU in alleviating poverty in Makassar City. With a quantitative approach and explanatory research type, this study aims to describe and analyze the relationship between LAZISMU performance (independent variable) and poverty alleviation (dependent variable). Secondary data were obtained from LAZISMU Makassar, supplemented by primary data through interviews. The location of the study was at the LAZISMU Makassar office, for 2 months. The population of mustahik was 1,875 people, with a sample of 95 respondents taken through purposive sampling and the Slovin formula. Data collection techniques used documentation and questionnaires (Likert scale). LAZISMU performance was measured by institutional trust, management quality, ZIS utilization, and donor services, while poverty alleviation was measured by housing conditions, access to education, health, and employment of beneficiaries. This study is expected to provide a comprehensive understanding of LAZISMU's contribution to poverty alleviation in Makassar.