cover
Contact Name
Dedi Sufriadi
Contact Email
dedisufriadi@serambimekkah.ac.id
Phone
+6285260082672
Journal Mail Official
jurnalpeng@gmail.com
Editorial Address
CV. Teewan Solutions Jl. Syiah Kuala, Kp. Mulia, Kuta Alam, Banda Aceh
Location
Kota banda aceh,
Aceh
INDONESIA
PENG: Jurnal Ekonomi dan Manajemen
ISSN : -     EISSN : 30483573     DOI : https://doi.org/10.62710/
Core Subject : Economy,
Mengusung moto "Sinergi Pengetahuan untuk Kemajuan Ekonomi" adalah jurnal peer-review yang fokus di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Kewirausahaan, Akuntansi, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal lainnya.
Articles 602 Documents
Analisis Kecurangan Laporan Keuangan dan Pelanggaran Etika Profesi yang Mempengaruhi Kepercayaan Publik Terhadap Kinerja Perusahaan Azzahara Rahmah; Pina Nuraeni; Nadila Nurazizah
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/x6wvyw61

Abstract

This study aims to analyze the influence of financial statement fraud and violations of professional accounting ethics on the level of public trust in corporate performance, using a case study of PT Asuransi Jiwasraya (Persero). The method used is a descriptive qualitative approach with the unit of analysis being social phenomena. Data were collected through literature review and indirect observation of financial reports and relevant academic publications. This research employs the Fraud Pentagon theory, which includes five main factors that drive fraud: pressure, opportunity, rationalization, capability, and arrogance. In addition, principles of professional accounting ethics such as honesty, responsibility, and accountability are used to assess the integrity of the perpetrators. The findings show that fraud in Jiwasraya’s financial statements occurred systemically and was exacerbated by weak internal controls and low ethical awareness in the work environment. These conditions led to a significant decline in public trust toward the company and the national financial industry in general. This study contributes to a broader understanding of the relationship between fraud, professional ethics, and public trust, and highlights the importance of strengthening governance and ethical value systems in the financial services sector.
Eksploitasi Kredibilitas Profesi dalam Pemasaran dan Pelanggaran Etika Bisnis pada Produk Skincare Maryo Putra Rahayu; Halimah Zahrah; Annisa Zaida Rahman; Siti Kamila Nurhasanah
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/61j79z64

Abstract

The development of the skincare industry in Indonesia has encouraged the emergence of various marketing strategies that often ignore the principles of business and professional ethics. This research examines the practice of exploiting the credibility of the medical profession in the promotion of Athena skincare products, which is carried out by an influencer doctor. This study uses forms of ethical violations in the case of overclaiming the content of White Tomato and Salmon DNA, the practice of repackaging imported products without re-notification to BPOM, and the use of microneedle application methods that contradict the definition of cosmetics. The findings show that the involvement of medical personnel in commercial promotion without clear scientific basis violates the principles of honesty, social responsibility, and professional integrity as stipulated in the Indonesian Medical Code of Ethics and business ethics theory. Such violations negatively impact public trust, create public disinformation, and pose risks to consumer health. This research emphasizes the importance of post-approval cosmetic regulation reform, strengthening professional code of ethics in the digital era, and consumer literacy as strategic steps to build a more ethical and responsible skincare industry.
Analisis Praktik Pemasaran Digital dan Isu Privasi Data: Strategi Etika Bisnis untuk Meningkatkan Kepercayaan Pengguna Nadia Wangsa Kusumadiningrat; Halimah Zahrah; Sadam Maulana; Dendi Nur Fadilah
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/zd6q8a21

Abstract

This research aims to analyze business ethics strategies in the context of digital marketing that involves the use of consumer personal data. Digital marketing practices have a high potential to cause privacy violations, which can undermine public trust. The Cambridge Analytica case study serves as a real example of the negative impact of unethical marketing. This research employs descriptive qualitative methods with a literature review and case study approach. The analysis is conducted using content analysis to identify relevant themes and ethical strategies. The research findings indicate that the implementation of transparency, data protection, and open communication are key strategies in rebuilding user trust.
Analis Pelanggaran Etika Hukum Bisnis dalam Penanganan Kredit Macet terhadap Nasabah Prioritas Agree Dani Norrochman; Halimah Zahrah; Amanda Helinkika; Shellvy Setiawan
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p2615g22

Abstract

The Indonesian banking industry is facing increasing complexity in implementing business ethics and legal compliance, especially in handling non-performing loans (NPL) involving priority customers. This study aims to analyze the violations of business legal ethics in the handling of NPL cases and their impact on customers and the banking industry. Using a qualitative method with a normative-descriptive literature review approach, this study analyzes data from academic journals, regulations, and media reports published between 2023 and 2025. The findings indicate significant ethical violations, including lack of transparency in debt collection procedures, unequal treatment in credit restructuring, and aggressive collection practices that infringe on consumer rights. These actions not only harm customers psychologically and reputationally but also damage public trust and threaten regulatory stability in the banking sector. The study recommends comprehensive improvements involving banks, regulators, and society to uphold ethical business practices that ensure fairness, accountability, and consumer protection in banking operations.
Analisis Kepailitan, Rantai Pasokan dan Tenaga Kerja di Industri Tekstil Indonesia Rifzki Raihansah; Halimah Zahrah; Rhiza Villani; Hanifa Aulia
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/4ca9mf30

Abstract

  The main issue in this study is the systemic impact of the bankruptcy of PT Sri Rejeki Isman Tbk (Sritex) on the national textile industry, particularly on supply chain disruptions and mass layoffs affecting thousands of workers. The purpose of this study is to analyze in depth how the bankruptcy of a large company like Sritex affects the continuity of the supply chain, the welfare of the workforce, as well as review its socio-economic implications for the textile industry in Indonesia. This research uses a descriptive qualitative approach with a literature review method. The unit of analysis in this research is relevant documents and articles regarding the Sritex bankruptcy case. Due to the nature of the literature study, no sample number of individuals was interviewed directly, but data was collected from scientific journals, economic news, and related legal documents between 2024-2025. The sampling technique used was purposive sampling based on the relevance and credibility of the sources. Data analysis was conducted using thematic synthesis techniques on the literature reviewed. The results showed that Sritex's bankruptcy caused major disruptions in the national textile supply chain, including the impact on more than ten thousand workers who were laid off. In addition, the closure of the company's operations affected the textile sector's contribution to GDP and caused extensive social impacts. Suggestions from this study are the need to strengthen corporate risk management, early warning regulations by the government, and increase labor protection through retraining and social security. Further research is recommended using a quantitative approach to measure the economic impact in more detail.
Analisis Pelanggaran Etika dan Hukum Bisnis dalam Perdagangan Pakaian Bekas Impor Ilegal Anastasya Salsabila Alika Putri; Halimah Zahrah; Azmi Aufal Marom; Shahnaz Rahmadina Nurhidayat
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/we90n230

Abstract

This research aims to analyze ethical and legal violations in the trade of illegal imported second-hand clothing in Indonesia, which involves practices that harm consumers and the local industry. This research uses a literature study method by reviewing 16 national journals related to business ethics, business law, and their impact on society and the economy. The research results show that ethical and legal violations occur in the form of lack of transparency, brand counterfeiting, tax evasion, and negative impacts on the local textile market. The recommendations provided include the need for strengthening law enforcement, stricter regulations, and education for the public and business actors to combat these illegal practices
Analisis Pengaruh Kualitas Layanan Terhadap Kepuasan Pelanggan Toserba Yogya di Bandung Agisni Alawiyah; Halimah Zahrah; Annisa Desfia; Karmelia Ravensky
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/byj31790

Abstract

The development of the modern retail industry has made service quality a key benchmark for retaining customers and differentiating retailers. Toserba Yogya Heritage, as a player in this sector, is expected to improve service quality to meet customer expectations. This study aims to analyze service quality, customer satisfaction, service ethics, and consumer protection at Toserba Yogya. A qualitative approach was used, involving interviews and questionnaires. The results show that Toserba Yogya’s services are generally satisfactory. Employees serve customers professionally and with a humanistic approach. Customer satisfaction remains high, ethical service practices are consistently applied, and consumer protection follows relevant regulations. These aspects are reflected in the customers’ experience of satisfaction, transparency, and prompt service. However, minor issues remain, such as frequent changes in product layout, which can affect convenience. The study concludes that Toserba Yogya should maintain its service quality and provide regular staff training to enhance customer satisfaction and foster loyalty.
Analisis Pelanggaran Strategi Pemasaran Industri Hiburan di Media Sosial Aisyah Yulia Citra; Halimah Zahrah; Fahdah Athifah Haura Fadhilah; Fahra Awalia Zahra
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/jan1jk86

Abstract

This study discusses violations of marketing strategies in the entertainment industry through social media that have a negative impact on the reputation and trust of the audience. This study aims to analyze the types of violations that occur, their main causes, and their impact on the company's image. This study uses a qualitative method with a literature study approach that refers to 14 academic references including national journals, international journals, and theory books. The results of the study indicate that violations such as content manipulation, exploitation of sensitive issues, and misuse of personal data are very detrimental to entertainment companies in the long term. Therefore, this study recommends that companies implement more ethical and transparent marketing strategies in utilizing social media.
Analisis Etika Bisnis Terhadap Kebijakan Kenaikan Tarif Dasar Listrik oleh Perusahaan Listrik BUMN Arya Haydar Zulfikar; Halimah Zahrah; Neng Lisda Saadah; Syakila Fasha Nurdin
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/mbhdmp47

Abstract

The increase in electricity base tariffs (TDL) in Indonesia is a strategic issue affecting the public and business sector. As a state-owned enterprise, PLN has a responsibility not only in public service but also in applying business ethics. This study aims to analyze the application of ethical principles in the TDL policy. A qualitative inductive method is applied through literature review and document analysis. Thematic analysis focuses on social justice, transparency, corporate social responsibility (CSR), and good corporate governance (GCG). The results indicate that although the policy has economic justification, its implementation still faces ethical issues, especially for vulnerable groups.
Persaingan Pengemudi Ojek Online dan Ojek Pangkalan dalam Perspektif Etika Bisnis Islam Febi Tivani Amelia Putri; Halimah Zahrah; Mugni Nurul Ilmi; Wanda Aruniya
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ygpd6g97

Abstract

This study examines the competition between online motorcycle taxis and conventional motorcycle taxi services in Indonesia, along with an evaluation from the perspective of Islamic business ethics. The research uses a qualitative literature review method, collecting data from various journals and relevant documents. Results show that competition occurs in service quality, pricing, and parking locations. Although efforts to improve service and response speed are key strategies, excessive price competition and location conflicts often lead to unhealthy rivalry. Islamic business ethics emphasize honesty, justice, prohibition of monopolistic practices, and deliberation in competition. Some drivers have applied these principles, but violations such as intimidation and price wars still occur. This study highlights the need for continuous education to internalize Islamic business ethics values, creating fair and harmonious competition.. The phenomenon of competition between online motorcycle taxis and conventional motorcycle taxi drivers in Indonesia has impacted not only the economic sector but also the social and cultural structures of society. This study aims to identify the dynamics of this competition and examine the application of Islamic business ethics principles in resolving the conflicts. Using a qualitative literature review method, data were collected from various journals, books, and official reports discussing disputes in the two-wheeled transportation sector. The findings reveal that differences in service systems, fare disparities, and competition over strategic locations are the main triggers of conflict. From the perspective of Islamic business ethics, competition should be based on fairness, honesty, deliberation (shūrā), and prohibition of harmful practices. However, these values have not been fully internalized by all drivers. This study recommends continuous education on Islamic business ethics and active involvement of government and communities in regulating operational zones and fare agreements to foster fair and ethical business competition.