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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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Pengaruh Struktur Aset dan Struktur Modal terhadap Financial Distress dengan Tata Kelola Perusahaan sebagai Variabel Moderasi Silape, Tedy Valens; Sibilang, Novie
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.v8i1.1763

Abstract

Penelitian ini menganalisis pengaruh struktur aset dan struktur modal terhadap kesulitan keuangan perusahaan, dengan tata kelola perusahaan sebagai variabel moderasi. Penelitian ini berfokus pada perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2014 hingga 2019. Menggunakan analisis regresi berganda, hasil penelitian mendapati bahwa perusahaan yang tidak efisien dalam mengelola struktur aset akan lebih mungkin mengalami kesulitan keuangan, dan struktur modal memiliki pengaruh kuadratik (concave) signifikan terhadap kesulitan keuangan. Hasil penelitian juga mendapati bahwa tata kelola perusahaan berperan memoderasi pengaruh struktur aset dan struktur modal terhadap kesulitan keuangan. Temuan ini menunjukkan bahwa keterlibatan tata kelola perusahaan yang baik dapat mengurangi inefisiensi alokasi aset dan dapat mengoptimalkan struktur modal sehingga mengurangi terjadinya kesulitan keuangan perusahaan. Hasil penelitian belum mengklasifikasi perusahaan berdasarkan jenis industrinya.
Development of an Inclusive Economic Education Program Based on Sustainable Management to Improve the Financial Resilience of Urban Families in Makassar Iriani, Nisma; Ismail, Ismail; Kurnia, Ady; Utomo, Jepri; Mutmainnah, Inayatul; Ibadurrahman, Ibadurrahman
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.v8i1.1764

Abstract

This study aims to develop an Inclusive Economic Education Program based on Sustainable Management to improve the financial resilience of urban families in Makassar. The research method uses a quantitative approach with a pre-test and post-test design, involving target families who participate in training and mentoring programs. The results show a significant improvement in financial literacy and behavior, including understanding needs and wants, budgeting, saving habits, utilization of formal financial services, and adoption of fintech. These findings imply that similar programs are worth replicating to strengthen the economic resilience of families in urban areas in a sustainable manner.
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.
Pengaruh Brand Image, Store Atmosphere Dan Price Fairness Terhadap Repurchase Intention Pada Konsumen Mie Gacoan Cabang Mamuju Hastila, Nurwidya; Fajariani, Nur; Ferils, Muh; Junaeda, Junaeda; Rasyid, Rohsita Amalyah
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.v8i1.1771

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh brand image, store atmosphere dan price fairness terhadap repurchase intention pada konsumen Mie Gacoan Cabang Mamuju. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini bersifat tidak terbatas, sehingga penentuan sampel menggunakan rumus Lemeshow dengan jumlah responden sebanyak 100 orang, yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan penyebaran kuesioner. Data dianalisis dengan regresi linier berganda menggunakan uji parsial(t-test), uji simultan (F-test), dan analisis koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa brand image berpengaruh signifikan secara parsial terhadap repurchase intention. Store atmosphere berpengaruh signifikan secara parsial terhadap repurchase intention. Price fairness berpengaruh signifikan secara parsial terhadap repurchase intention. Demikian pula, secara simultan brand image, store atmosphere dan price fairness berpengaruh signifikan secara simultan terhadap repurchase intention, dengan kontribusi sebesar 77,4%, sedangkan 22,6% sisanya dipengaruhi oleh variabel lain di luar model penelitian ini. Temuan ini menegaskan dan membuktikan bahwa brand image, store atmosphere, dan price fairness merupakan faktor penting dalam membentuk repurchase intention konsumen di Mie Gacoan Cabang Mamuju
The Influence of Work Environment and Work-Life Balance on Teacher Performance with Motivation as a Mediator Soepardi, Johannes; Lianto, Lianto; Ginting, Sunardi
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.v8i1.1774

Abstract

This study aims to analyze the mediating role of work motivation in the influence of the work environment and work-life balance on the performance of teachers and employees. The research was conducted at SMK Santa Monika Sungai Raya using a quantitative approach and survey method. Data were collected through questionnaires distributed to teachers and employees and then analyzed using WarpPLS-based Structural Equation Modeling (SEM). The research results show that the work environment and work-life balance have a positive and significant effect on motivation, with path coefficients of 0.493 (p = 0.001) and 0.501 (p < 0.001), respectively. The work environment also has a significant effect on performance (β = 0.438; p = 0.004). This research also indicates a weak significance for the mediating role of the motivation variable (β = 0.229; p = 0.092). In this mediation model, it was found that work-life balance does not have a direct effect on performance (β = 0.183; p = 0.148).
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

Page 38 of 66 | Total Record : 658

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