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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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Lanskap Penelitian Kesejahteraan Karyawan dalam Manajemen Sumber Daya Manusia: Tinjauan Bibliometrik dan Proyeksi Arah Masa Depan Sofyan, Ari Pahlawan; Badaruddin, Badaruddin; Alwany, Haeranah
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1688

Abstract

Penelitian ini bertujuan untuk memetakan lanskap pengetahuan terkait kesejahteraan karyawan dalam bidang manajemen sumber daya manusia (MSDM) melalui pendekatan bibliometrik. Sejumlah 148 artikel di database scopus dari tahun 2003-2025 dianalisis dalam penelitian ini menggunakan biblioshiny dan VosViewer. Rentang waktu tahun 2003 didasarkan pada terbitnya UU No. 13 Tahun 2003 tentang Ketenagakerjaan yang melandasi pembangunan ketenagakerjaan di Indonesia. Hasil penelitian ini menunjukkan bahwa sebanyak 521 penulis terlibat dalam eksplorasi dan evaluasi isu kesejahteraan karyawan di Indonesia dengan tingkat international co-authorship sebesar 15.54%. Tahun 2023 dan 2024 menjadi tahun paling publikasi paling produktif dengan ditemukan 23 dan 37 dokumen yang dipublikasikan. Berbagai kata kunci penting ditemukan seperti “job satisfaction”, “male” “female”, adult,” “middle aged”, dan “health care” yang menandai bahwa kesejahteraan karyawan mengarah pada kepuasan kerja dan hasilnya dapat berbeda bergantung karakteristik demografinya, yang juga akan berpengaruh terhadap tingkat kesehatan karyawan. Terdapat tiga kelompok klaster yang di antaranya Klaster Merah: Perspektif Organisasi dan Kinerja Karyawan, Klaster Hijau: Dimensi Demografis dan Operasional, dan Klaster Biru: Makro Konteks, Isu Mental Health, dan Pengaruh Eksternal.
The Effect of Service Quality, Product Quality and Brand Image on Customer Loyalty Through Customer Satisfaction Mediation at Mie Gacoan Surakarta Nur Latifa, Nabila Zulfa; Edy Purwo Saputro
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1974

Abstract

Customer satisfaction acts as a mediating variable at Mie Gacoan Surakarta. This study examines the influence of service quality, product quality, and brand image on customer loyalty. The background of this study is based on conflicting results from previous investigations regarding the relationship between these factors. The quantitative methodology of this study is based on partial least squares (PLS) and structural equation modeling (SEM). A closed questionnaire was sent to 165 Mie Gacoan Surakarta customers who had made purchases to collect primary data. These findings show that customer satisfaction is visibly and profitably influenced by brand image, product quality, and service quality. Client loyalty is not overly affected by these three factors. On the other hand, client satisfaction has been shown to have a substantial and beneficial impact on customer loyalty, serving as a mediator between brand image, service quality, and product quality. Therefore, at Mie Gacoan Surakarta, ensuring client satisfaction is essential to building client loyalty. The conclusion of this study highlights the importance of improving the quality of goods and services while strengthening brand recognition, ensuring customers remain happy and loyal amid fierce competition in the culinary sector.
The Effect of Electronic Word of Mouth and Product Quality on The Purchase Decision of Somethinc Skincare Products on Tiktokshop with Brand Image as an Intervening Variable Ardana, Felia Mutiara; Saputro, Edy Purwo
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1975

Abstract

This study examines how Product Quality and Electronic Word of Mouth (eWOM) influence the decision to purchase certain skincare products on TikTokShop, with Brand Image serving as a mediating factor. A quantitative survey method was used, with questionnaires distributed to 104 members of Generations Y and Z who were familiar with and had shopped at TikTokShop. SmartPLS version 4 is used for partial least squares (PLS) data analysis. The findings show that eWOM and product quality have a positive and significant impact on brand image. Although eWOM does not have a significant impact on purchasing decisions, product quality does have a positive, significant impact. In addition, brand image has a positive and significant effect on purchasing decisions. The overall R2 values of the research model for Brand Image and Purchasing Decision were 0.597 and 0.787, respectively, suggesting that independent variables adequately explained the dependent variables. These findings show how important product quality and brand perception are in fostering consumer loyalty and influencing purchasing decisions on social media-based e-commerce platforms like TikTokShop.
The Effect of Price Perception, Location, and Service Quality on Indomaret Customer Loyalty in Surakarta with Customer Satisfaction as a Mediating Variable Chaterin Nastiti, Garnisa Febriantika; Edy Purwo Saputro
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1983

Abstract

This experiment uses customer satisfaction as a mediating variable to examine how perceptions of cost, spot, and service quality affect customers at Indomaret in Surakarta. The study uses a quantitative method, drawing on data from questionnaires administered to 143 Indomaret customers in Surakarta. Purposive sampling was employed, and SmartPLS 4.0 was used to analyze the data using the Partial Least Squares (PLS) approach. The outcomes showed that while the location variable had no apparent impact on customer satisfaction, price perception, and service quality had a significant positive correlation. Furthermore, customer loyalty is positively and dramatically influenced by price perception, but location and service quality do not have a noticeable effect. Customer loyalty has been proven to be positively and significantly influenced by customer satisfaction. According to the R2 values for customer satisfaction and consumer loyalty (0.740 and 0.538, respectively), this experimental model has a strong and moderate level of viability. Given that customer satisfaction is the primary mediator in this relationship, our findings highlight the importance of price perception and service quality in promoting customer satisfaction and loyalty at Indomaret in Surakarta.
The Influence of Organizational Culture and Compensation on Employee Job Satisfaction at PT. Swabina Gatra Outsourcing Division Diva Lisandi, Friska; Baskoro, Heru
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1993

Abstract

This study aims to analyze the impact of organizational culture and compensation on job satisfaction of outsourcing employees. Data were collected through a survey of 98 employees. From this population, the sample taken for this study was 79 employees according to the Slovin Formula Calculation. The sampling technique used is the sampling technique with the Slovin Formula, namely n = N / (1 + Ne ^ 2) the result of the calculation of population members. Organizational Culture (X1) has a positive and significant effect on Job Satisfaction (Y). This proves that efforts to build and maintain a strong, supportive, and aligned organizational culture with employee values are important factors that can directly increase job satisfaction at PT. Swabina Gatra. Compensation (X2) has a positive and significant effect on Job Satisfaction (Y). These findings confirm that employee perceptions of the fairness and appropriateness of the compensation system, including salary, benefits, and especially expected incentives, are crucial drivers of job satisfaction. This confirms that the synergistic combination of a positive work environment and a fair reward system is a dominant factor in creating job satisfaction in the PT. Swabina Gatra environment.
From Ledger to Cloud: A Dynamic Capabilities View of Digital AIS and SME Performance Novta Winkey Pradana; Muhammad Adnan Effendi Putra; Deasy Emalia; Trisna Gayatri
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.v8i2.2001

Abstract

This study maps the intellectual structure of research on digital accounting information systems and SME performance. Using a quantitative bibliometric approach, we analyze 1,000 journal articles indexed in Crossref from 2010 to 2025. We retrieved the data using Publish or Perish and visualized it in VOSviewer, generating network, overlay, and density maps. Three themes emerge: technological enablers, organizational capabilities, and performance outcomes. Interpreted through Dynamic Capabilities Theory, the results provide a process-based framework and highlight platforms, trust, and SME financing as future research priorities.
Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Paramitalaksmi, Ratri; Budiantara, Martinus
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
Analisis Dampak Reformasi Kebijakan Pajak, Modernisasi Administrasi, Dan Sanksi Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Umkm Digital Content Creator Trisna, Trisna; Nurbaiti, Ananda Siti
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.v8i2.2031

Abstract

Sektor UMKM digital dan konten kreator mendorong transformasi ekonomi Indonesia, namun rendahnya pemahaman perpajakan di kalangan pelaku usaha digital menghambat kontribusi pajak yang optimal. Urgensi penelitian ini didasari oleh pertumbuhan pesat UMKM digital dan konten kreator khususnya di Sulawesi Tengah, yang berpotensi menjadi pilar ekonomi digital namun menghadapi tantangan kompleks dalam pengelolaan pajak. Penelitian ini bertujuan untuk mengeksplorasi dampak reformasi kebijakan pajak, modernisasi administrasi, dan sanksi pajak dalam meningkatakan kepatuhan pajak UMKM digital konten kreator di Provinsi Sulawesi Tengah. Metode penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan fenomenologi dan Interpretive Phenomenological Analysis (IPA) untuk menggali pengalaman subjektif pelaku UMKM digital, khususnya content creator, dalam menghadapi kebijakan dan sanksi perpajakan. Hasil penelitian menunjukkan bahwa reformasi kebijakan, modernisasi administrasi, dan penerapan sanksi pajak berperan penting dalam meningkatkan kepatuhan UMKM digital content creator di Sulawesi Tengah
Digital Service Adoption dalam Implementasi Layanan Digital, Perspektif ASN dan Masyarakat (Studi Pada Disdukcapil Kota Makassar) Abidin, Zainal; Hadidu, Andi; HM, Manda; Amir, Amir
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.v8i2.2040

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi dan adaptasi aplikasi layanan publik digital, khususnya berfokus pada dinamika antara pemangku kepentingan internal (ASN/pegawai) dan pengguna eksternal (masyarakat) pada Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan desain Studi Kasus Tunggal. Data dikumpulkan melalui wawancara mendalam dengan tiga kelompok informan kunci: pengambil kebijakan, staf pelaksana, dan pengguna layanan masyarakat, dilengkapi dengan observasi dan analisis dokumen. Temuan mengindikasikan bahwa meskipun layanan digital telah mencapai adopsi awal, didorong oleh persepsi masyarakat akan tingginya Keunggulan Relatif (Relative Advantage) (pengurangan waktu dan biaya), efektivitas jangka panjangnya terhambat oleh faktor non-teknis yang signifikan. Secara internal, studi ini mengungkap adanya Kesenjangan Kapabilitas di kalangan ASN, di mana tingginya Kerumitan (Complexity) sistem dan Inkompatibilitas Prosedural menciptakan "Beban Ganda (Dual Burden)" bagi staf, yang menghambat transformasi organisasi secara penuh. Secara eksternal, adopsi dibatasi oleh isu Ketimpangan Digital (Digital Divide), yang berarti Kesesuaian (Compatibility) penuh layanan belum tercapai bagi kelompok dengan literasi digital yang rendah atau akses yang terbatas. Penelitian ini menyimpulkan bahwa inisiatif E-Government di Disdukcapil Makassar saat ini berada pada fase Otomatisasi yang berhasil meningkatkan kecepatan, namun belum mencapai fase Transformasi yang diperlukan untuk penyediaan layanan publik yang berkelanjutan dan inklusif. Tantangan utamanya terletak pada pengembangan kapabilitas organisasi dan penanganan ketidaksetaraan digital, bukan pada teknologi itu sendiri. Studi ini merekomendasikan pergeseran strategis dari sekadar peluncuran aplikasi menjadi investasi pada Manajemen Perubahan Organisasi dan pengurangan kerumitan sistem guna memastikan tata kelola digital yang efektif.
Optimizing Production Cost through Activity-Based Costing Approach as a Strategy to Increase Company Profit Tahir, Arlan; Auliyah, Iriana; Lande, Adriani; Basannang, Siti Mariani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1959

Abstract

This study aims to conduct a comprehensive mapping of the effectiveness of Activity-Based Costing (ABC) in improving the accuracy of cost determination and company profitability, and to identify the factors that influence its implementation and its contribution to managerial decision-making. This study uses a Systematic Literature Review (SLR) approach to 35 scientific articles published between 2018 and 2025 from accredited databases. The synthesis process was carried out through a thematic analysis of the application context, implementation results, and the mechanisms underlying the relationships among ABC, cost accuracy, and profitability across industry sectors. The results show that ABC consistently improves cost accuracy, operational efficiency, and the quality of managerial decision-making. The success of implementation depends heavily on organizational readiness, information technology support, and human resource capacity. In addition, integrating ABC with digital systems and sustainability reporting further enhances its strategic role in modern cost management. Practically, this research confirms that ABC is worth implementing as a cost management strategy that supports organizational profitability and sustainability. Scientifically, this study strengthens managerial accounting theory by offering an integrative model that explains the mechanism of ABC's effectiveness in the context of digital transformation and modern governance.

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