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
Pengaruh Kemudahan Transaksi dan Kepuasan Nasabah Terhadap Penggunaan Aplikasi Tring By Pegadaian Adite, Ketut Agus; Pancawati , Ni Luh Putu Anom
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.v9i1.2105

Abstract

Penelitian ini bertujuan menganalisis pengaruh kemudahan transaksi dan kepuasan nasabah terhadap penggunaan aplikasi Tring by Pegadaian. Aplikasi Tring merupakan inovasi digital Pegadaian yang dirancang untuk meningkatkan efisiensi layanan dan kenyamanan transaksi tanpa perlu datang ke outlet. Penelitian ini mengadopsi metodologi kuantitatif, dengan survei melalui kuesioner yang melibatkan 96 partisipan. Analisis data mencakup evaluasi validitas, reliabilitas, asumsi klasik, model regresi linear berganda, pengujian hipotesis menggunakan statistik t dan F, serta pengukuran koefisien determinasi. Hasil penelitian menunjukkan bahwa kemudahan transaksi dan kepuasan nasabah berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap penggunaan aplikasi Tring. Di mana semakin mudah proses transaksi dan semakin tinggi kepuasan yang dirasakan, maka penggunaan aplikasi Tring akan semakin meningkat. Temuan ini menegaskan pentingnya kualitas layanan digital dalam meningkatkan adopsi aplikasi keuangan.
Pengaruh Pelatihan dan Pengembangan Sumber Daya Manusia Dalam Meningkatkan Kualitas Layanan Hartawan, I Made Bayu; Pancawati , Ni Luh Putu Anom
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.v9i1.2107

Abstract

Penelitian ini bertujuan menganalisis pengaruh pelatihan dan pengembangan sumber daya manusia terhadap kualitas layanan di PT Harapan Jaya Utama. Penelitian menggunakan pendekatan kuantitatif dengan metode sampel jenuh terhadap 25 karyawan. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa pelatihan dan pengembangan SDM berpengaruh positif dan signifikan terhadap kualitas layanan, baik secara parsial maupun simultan. Pengembangan SDM memiliki pengaruh yang lebih dominan dibandingkan pelatihan. Temuan ini memperkaya kajian empiris manajemen SDM pada sektor industri energi daerah dan menegaskan pentingnya sinergi pelatihan serta pengembangan SDM dalam meningkatkan kualitas layanan.
A Decade of Brand Experience Research in Indonesia: Evolution, Patterns, and Future Directions Kainde, Sandra J.R.; Pasuhuk, Lefrand S.; Mandagi, Deske W.
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.v9i1.2109

Abstract

In contemporary branding and marketing scholarship, brand experience has become a pivotal construct for explaining how firms create value, cultivate loyalty, and maintain competitive advantage in increasingly digital and experience-intensive markets. Responding to this shift, the present study conducts a systematic literature review (SLR) to examine the evolution, intellectual structure, and thematic composition of brand experience research in the Indonesian context. Guided by the PRISMA framework, the review process screened 14,326 records retrieved from the Scopus database, resulting in a final sample of 132 peer-reviewed journal articles published between 2015 and 2025. Bibliometric and keyword co-occurrence analyses reveal five dominant thematic clusters: (1) core brand experience and relational outcomes, (2) brand management and brand equity formation, (3) digital and technology-mediated brand experience, (4) service quality and experience design, and (5) context-specific and market applications. The findings indicate that brand experience research in Indonesia has transitioned from early service quality and satisfaction-oriented perspectives toward more integrative, strategically grounded, and digitally enabled experiential frameworks. Despite this progression, several vital areas remain underdeveloped, including the emotional and psychological foundations of brand experience, the deeper integration of advanced analytics and artificial intelligence, ethical and cultural dimensions of experiential value, and the development of robust, context-sensitive measurement approaches. By synthesizing fragmented research streams into a coherent thematic structure, this study advances theoretical understanding of brand experience. It provides a structured foundation for future scholarly inquiry and managerial application in Indonesia and comparable emerging market settings.
Pengaruh Brand Image dan Kualitas Produk Terhadap Keputusan Pembelian Produk Fashion Lokal Erigo Swartana, Ketut; Sudarma, I Made
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.v9i1.2110

Abstract

Perkembangan industri fashion lokal di Indonesia meningkatkan persaingan merek domestik. Penelitian ini bertujuan menganalisis pengaruh brand image dan kualitas produk terhadap keputusan pembelian produk fashion Erigo di Kota Mataram. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei terhadap 100 responden yang pernah membeli produk Erigo, menggunakan teknik purposive sampling. Data dianalisis melalui uji validitas, reliabilitas, asumsi klasik, serta regresi linier berganda. Hasil penelitian menunjukkan bahwa brand image dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian, baik secara parsial maupun simultan. Temuan ini menegaskan pentingnya pengelolaan brand image dan kualitas produk untuk meningkatkan daya saing fashion lokal.
Global Research Trends on Deferred Tax: A Comprehensive Bibliometric Analysis Using Scopus Data (2016–2025) Markhumah, Umatun; Sutopo, Bambang
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.v9i1.2115

Abstract

This study presents a comprehensive bibliometric analysis of the Scopus-indexed deferred tax literature, focusing on conceptual evolution, thematic interrelationships, and global research directions over the past two decades. Using VOSviewer for co-occurrence mapping, five main clusters are identified that reflect the knowledge structure on deferred taxes. The first cluster positions deferred tax, deferred tax asset, and deferred tax liability as core concepts closely related to IAS 12, temporary differences, and DTA/DTL recognition practices. The second cluster highlights the relationship between earnings management, value relevance, and book tax differences, confirming that deferred tax is an important indicator of earnings quality. The third cluster highlights the role of tax loss carryforwards in risk assessment, financial performance, and information relevance for investors. The fourth cluster links tax avoidance, effective tax rate, and transfer pricing, suggesting that DTA/DTL are used as signals of tax aggressiveness and are influenced by governance mechanisms. The fifth cluster focuses on valuation allowances and cash flow uncertainty, underscoring the importance of tax accounting in assessing reporting risk. These findings suggest that the deferred tax literature has shifted from a technical focus on accounting recognition to broader issues, including cash flow forecasting, firm risk, governance, tax aggressiveness, and ESG implications emerging after 2020. This study provides a strong theoretical foundation for further research, including exploring the integration of deferred taxes with sustainability, tax transparency, and financial reporting innovation under the latest IFRS standards. These results also contribute to academics, regulators, and practitioners in understanding the strategic position of deferred taxes in corporate financial decision-making.
Analisis Pengelolaan Sumber Daya Manusia dalam Industri Perhotelan Damayanti, Ni Ketut Desi; Prayitno, Joko
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.v9i1.2118

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan penerapan manajemen sumber daya manusia (SDM) di Kalandara Resort Lombok dalam konteks industry perhotelan. Kajian difokuskan pada perencanaan SDM, rekrutmen dan seleksi, pelatihan dan pengembangan, sistem penghargaan, evaluasi kinerja, serta pengelolaan SDM. Penelitian menggunakan metode kualitatif deskriptif dengan lokasi di Kalandara Resort Lombok. Subjek penelitian meliputi General Manager, Head of Departement, Staf HRD, dan beberapa staff yang dipilih melalui purposive sampling. Pengumpulan data dilakukan melalui wawancara semi-terstruktur, observasi, dan dokumentasi, kemudian dianalisis dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa manajemen SDM diterapkan secara terstruktur dan komprehensif. Perencanaan tenaga kerja disesuaikan dengan tingkat hunian dan kebutuhan operasional, rekrutmen dan seleksi dilakukan secara ketat, pelatihan rutin meningkatkan kompetensi karyawan, serta sistem penghargaan dan evaluasi kinerja berbasis indikator kinerja. Praktik ini berkontribusi positif terhadap kinerja karyawan dan kualitas layanan.
Organizational Values’ Effects on Civil Servants’ Performance: Normative Commitment Mediation and Competence Moderation Ariady, Sophan Bayu; Suryaningsih, Ika Barokah; Lestasri, Etty Puji
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.v9i1.2119

Abstract

This study examines how organizational values influence employee performance through normative commitment and employee competence. The research aims to explain direct, mediating, and moderating relationships among these variables within KPP Pratama Jember. A quantitative explanatory design with saturated sampling was applied to 93 civil servants, and data were analyzed using PLS-SEM. Results show that organizational values significantly improve performance, normative commitment mediates this effect, and competence strengthens the commitment–performance relationship. The findings highlight the importance of value internalization, ethical responsibility, and capability development as strategic drivers to enhance public-sector performance.
Effects of Self-Leadership and Competence on Employee Performance Mediated by Extrinsic Motivation KPP Pratama Jember Khoiron, Mohammad Hanafi; Suryaningsih, Ika Barokah; Lestasri, Etty Puji
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.v9i1.2120

Abstract

This study examines the effects of self-leadership and competence on employee performance, with extrinsic motivation as a mediating variable at KPP Pratama Jember. Using a quantitative explanatory design, data were collected from 93 employees (census sampling) through a structured questionnaire and analyzed using PLS-SEM. The results indicate that self-leadership and competence positively influence employee performance both directly and indirectly through extrinsic motivation. These findings support Self-Determination Theory and suggest that integrating self-leadership development, competency enhancement, and extrinsic motivational strategies is essential to improving performance in public-sector tax administration.
Pengaruh Penanaman Modal Dalam Negeri (PMDN), Penanaman Modal Asing (PMA), dan Indeks Daya Saing Daerah (IDSD) Terhadap Pertumbuhan Ekonomi di 34 Provinsi di Indonesia Nugroho, Agung Eko; Canon, Syarwani; Payu, Bobby Rantow
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.v8i2.2121

Abstract

Regional economic growth is an important indicator for assessing the success of economic development in Indonesia. Differences in investment levels, regional competitiveness, and human development quality across provinces have resulted in significant disparities in economic growth. This study aims to analyze the effects of Domestic Investment (PMDN), Foreign Direct Investment (FDI/PMA), and the Regional Competitiveness Index (RCI/IDSD) on economic growth in 34 provinces in Indonesia, with the Human Development Index (HDI/IPM) included as a control variable. The study employs panel data from 2022–2023 obtained from Statistics Indonesia (BPS), the Investment Coordinating Board (BKPM), and the National Research and Innovation Agency (BRIN). Panel data regression analysis is conducted using the Estimated Generalized Least Squares (EGLS) method to address heteroskedasticity across provinces. The results indicate that foreign direct investment has a positive and significant effect on economic growth, while domestic investment shows a significant negative effect. The Regional Competitiveness Index and the Human Development Index are found to have significant effects in the final EGLS model, indicating that regional competitiveness and human development play an important role in promoting regional economic growth. Simultaneously, all independent variables significantly influence economic growth. These findings suggest that regional economic growth is determined not only by the volume of investment but also by structural competitiveness and the quality of human capital. Therefore, regional development policies should focus on improving investment quality, strengthening regional competitiveness, and enhancing sustainable human development to achieve inclusive and balanced economic growth in Indonesia
Financial Ratio Analysis of the Regional Government of East Nusa Tenggara Province Patty, Thadeus Fransesco Quelmo
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.v8i2.2122

Abstract

This study aims to analyze the financial ratios of the Nusa Tenggara Timur Provincial Government, including financial independence, effectiveness, efficiency, and regional revenue growth ratios. The method used is a quantitative, descriptive design, collecting secondary data from the NTT Provincial Government Financial Reports for the period 2020–2024. The results of the study indicate that although financial independence and revenue effectiveness ratios have increased, this province remains highly dependent on central government transfers. The efficiency ratio shows fairly good budget management, but further improvements are still needed. This study provides recommendations to increase local revenue and manage the budget more efficiently.