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Dedi Sufriadi
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INDONESIA
PENG: Jurnal Ekonomi dan Manajemen
Published by Lembaga Teewan Journal Solutions
ISSN : -     EISSN : 30483573     DOI : https://doi.org/10.62710/
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 602 Documents
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Analisis Transaparansi Manajerial pada Perusahaan Transportasi Tambang (Studi Kasus: PT Surya Saputra Sentosa) A. Musyarrafah Vetriyani; Anshar
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/cyy1bt51

Abstract

This study aims to analyze the implementation of managerial transparency in a mining transportation company, focusing on a case study of PT Surya Saputra Sentosa, operating in the nickel mining area of Southeast Sulawesi, Indonesia. Managerial transparency is one of the key pillars in the application of good corporate governance, especially in the mining sector, which is characterized by complex and high-risk operations. This research employs a qualitative method using a case study approach. Data were collected through in-depth interviews, document analysis, and limited observations of reporting flows and managerial decision-making processes. The findings reveal that transparency practices at PT Surya Saputra Sentosa remain partial and lack formal structure. The company faces several challenges, including the absence of technology-based reporting systems, dominance of informal communication, and limited managerial understanding of good corporate governance principles. Nevertheless, there are initial efforts by management to improve reporting systems and clarify roles and responsibilities. This study offers practical insights for developing a more adaptive transparency system in medium-scale mining transportation companies.
Pengaruh Ukuran Perusahan, Leverage, dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Putri Agil Vionyca; Desy Ismah Anggraini
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: 10.62710/9f63yf93

Abstract

Taxes are one of the sources of state revenue used to finance the country’s needs for the benefit of society. However, in practice, many business entities seek to minimize the amount of taxes paid through tax avoidance strategies. This study aims to analyze the effect of firm size, leverage, and profitability on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2022–2024. The study uses a quantitative approach with multiple linear regression analysis. The sample consists of 15 companies selected using purposive sampling, with secondary data obtained from annual financial reports over three years. The results show that simultaneously, firm size, leverage, and profitability significantly influence tax avoidance. Partially, only profitability has a positive and significant effect on tax avoidance, while firm size and leverage show no significant influence. These findings indicate that the higher a company’s profitability, the greater its tendency to engage in tax avoidance.
Pengaruh Pertumbuhan Ekonomi dan Rata-Rata Lama Sekolah Terhadap Tingkat Pengangguran di Kota Jambi Tahun 2014-2024 Yoega Maulana Jorand; Asrini; Irmanelly
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/hq2xn746

Abstract

The purpose of this study is to determine and analyze how the two variables influence the unemployment rate partially and simultaneously in Jambi City during 2014-2024. The type of research used in this study is quantitative research. The type of data used in this study is secondary data. The results of the simultaneous test show that economic growth and average length of schooling together have a significant effect on the unemployment rate in Jambi City. Then for the partial test, the results of the study show that economic growth has a significant effect on the unemployment rate in Jambi City. In addition, the results of the study also show that the average length of schooling has a significant effect on the unemployment rate in Jambi City.
Pengaruh Prestise dan Gaya Hidup Hedonis Terhadap Keputusan Pembelian Pakaian pada Distro Estizy Collective Kota Bima Nursalam Rahmatullah; Sri Ernawati; Ismunandar
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/dkk3nz11

Abstract

This study aims to examine the influence of prestige and hedonistic lifestyle on purchasing decisions for clothing at Estizy Collective, a fashion distributor outlet in Bima City. The research is motivated by the growing fashion consumption trend among youth, driven by the desire for social status (prestige) and pleasure-oriented lifestyles (hedonism). This is a causal associative study using a quantitative approach. Data were collected through questionnaires with a Likert scale distributed to 50 respondents who had made purchases at Estizy Collective. Data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, t-tests, and F-tests. The results show that both prestige and hedonistic lifestyle significantly influence purchasing decisions, both partially and simultaneously. The coefficient of determination value of 75.5% indicates that prestige and hedonistic lifestyle have a strong influence on purchasing decisions, while the remaining 24.5% is affected by other factors not examined in this study. Therefore, it is recommended that Estizy Collective maintain its prestige-oriented brand image and strengthen marketing strategies aligned with the lifestyle of its target consumers
Ketimpangan Distribusi Minyak Goreng: Antara Korupsi Ekspor dan Lemahnya Regulasi Asep Iwan Ridwan Nugraha; Halimah Zahrah; Muhammad Raihan N. M; Rayhan Azhari Ilham
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/kvycch42

Abstract

  This research examines corruption practices within Indonesia's crude palm oil (CPO) export trade, which have led to scarcity and price hikes in the domestic cooking oil market. The main problem is the disparity between the abundant domestic supply of CPO and the shortage of cooking oil for consumers, indicating fraudulent and corrupt practices within the supply chain and export policies. The aim of this study is to analyze the forms of corruption occurring, identify weaknesses in the regulatory framework and oversight of CPO export trade, and formulate strategies for prosecuting corporate offenders and recommending improvements to the trade system. Using a qualitative research methodology with a case study approach on the cooking oil export corruption case, data were collected through document analysis, interviews, and policy analysis. The research findings indicate that corruption manifests through abuse of authority in granting export permits (export approvals and Domestic Market Obligation/DMO), manipulation of export volume data, and collusion between officials and corporations. Regulatory and oversight weaknesses, including the sub-optimal prosecution of corporations as legal subjects, also contribute to the problem. The recommendations include strengthening regulations on corporate liability for corruption, enhancing transparency and accountability in the export licensing system, and a comprehensive reform of the cooking oil trade system to ensure domestic availability and price stability.
Eksplorasi Pelanggaran Etika Bisnis dan Dampaknya terhadap Kesejahteraan Psikologis Karyawan : Studi Kasus pada Industri Kreatif Soffi Assifa Insani; Halimah Zahrah; Silva Novianti; Nida Windatun
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/m1hryg25

Abstract

This article discusses violations of business ethics at Brandoville Studios, a Jakartabased animation and game development company. The case emerged after reports from former employees of exploitative work practices, verbal and physical abuse, and violations of basic workers' rights. This study aims to analyze the forms of ethical violations committed by the company and their impact on the work environment and basic principles of business ethics.This study uses a qualitative method with a descriptive approach. Data were obtained through analysis of documentation, media reports, and literature studies. The results of the study indicate that Brandoville Studios has violated the basic principles of business ethics, including fairness, integrity, social responsibility, and respect for human rights. These findings indicate that there are still serious challenges in implementing business ethics in the creative industry in Indonesia. Therefore, it is necessary to increase company awareness of the importance of work ethics and stricter supervision from the authorities to prevent exploitation in the workplace.
Analisis Pengaruh Inovasi Produk dan Corporate Social Responsibility terhadap Daya Saing Perusahaan di Indonesia Nahla Della Puspita; Halimah Zahrah; Mona Amir; Naufal Fathi Athallah
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: 10.62710/3sng9060

Abstract

This study explores the relationship between product innovation and Corporate Social Responsibility (CSR) at PT Ajinomoto Indonesia, which operates in the food and seasoning industry. In the era of globalization, companies face challenges from increasingly fierce competition and changing consumer preferences that are more health-conscious. The main issue at hand is how product innovation and CSR can significantly contribute to the company's competitiveness. This research aims to analyze the interaction between these two variables and their impact on the competitiveness of Ajinomoto Indonesia. The research method used is a qualitative approach with a case study design. The unit of analysis is PT Ajinomoto Indonesia, with secondary data obtained from annual reports, innovation strategy documents, and CSR reports. The sampling technique employed is purposive sampling, focusing on relevant documents from the period of 2019 to 2023. The analysis technique applied is qualitative content analysis to identify patterns and relationships between product innovation, CSR, and competitiveness The results of the study indicate that PT Ajinomoto successfully launched 11 new products in 2023, an increase of 267% from 2019, contributing to a market share increase from 12% to 34% and consumer satisfaction rising from 78% to 91%. CSR programs, such as "Ajinomoto Peduli Gizi," reached 500,000 people and increased community nutrition knowledge by 42%. This research suggests that the company should continue to strengthen its integrated innovation and CSR strategies to enhance its reputation and relationships with stakeholders.
Analisis Etika Bisnis dan Penyalahgunaan Wewenang dalam Kasus Investasi Ali Rahman Fauji; Halimah Zahrah; Aulia Rahadatulaisyi; Feisal Rahman Setiawan; Mutia Damayanti
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/jbrt8p41

Abstract

The application of ethical business law is becoming increasingly important in today's complex corporate world, especially in the context of ethical violations that can harm various parties, including consumers, employees, and other stakeholders, as highlighted by the case of PT Jouska Financial Indonesia involving unauthorized management of client funds and manipulation of funds that caused financial losses and a crisis of public confidence. This research aims to deeply analyze the violation of business ethics principles by PT Jouska and examine its empirical impact on public trust and regulation of the financial services industry in Indonesia. Using a qualitative method with a case study approach, this research analyzes PT Jouska Financial Indonesia as the unit of analysis through document study and literature review, with descriptive and interpretive data analysis techniques. The results show that PT Jouska has violated the principles of honesty and integrity by managing client funds in a non-transparent manner, conducting adverse transactions without consent, and manipulating financial statements, resulting in financial losses, loss of trust, and a negative impact on the company's reputation and regulatory oversight. Therefore, it is recommended that the implementation of strong legal business ethics should be prioritized to prevent similar violations, protect consumer rights, and safeguard the company's reputation, through policy reforms, strengthening of supervisors, and strengthening of regulatory oversight.
Analisis Dugaan Strategi Korporasi dalam Menyamarkan Praktik Kepailitan melalui Skema Kebangkrutan Fiktif Dea Kuni Fauziyah; Halimah Zahrah; Putri Ayuningtyas; Salsabila Fauziah; Tania Kirana Aprilia
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/e3tmcv66

Abstract

This research is motivated by the bankruptcy phenomenon of PT Sri Rejeki Isman Tbk (Sritex), one of the largest textile companies in Southeast Asia, which is considered not only a financial failure, but also reflects the potential for deviations in business ethics and corporate governance. The main problem in this study is to critically analyze the alleged strategy used by PT Sri Rejeki Isman Tbk (Sritex) in disguising corruption practices and financial irregularities through a fictitious bankruptcy scheme. The purpose of this study is to analyze in depth the alleged corporate strategy in disguising bankruptcy practices through a fictitious bankruptcy scheme, by making the case of PT Sritex as the main study. This study uses a qualitative-descriptive approach method by examining secondary data from court decisions, media coverage, and scientific articles to reveal patterns of misuse of legal instruments such as PKPU and bankruptcy status as a shield against legal accountability. The results of the study show strong indications of financial report manipulation, non-transparent collaboration between management and financial institutions, and weak implementation of Good Corporate Governance (GCG) principles. This highlights the urgency of corporate governance reform and supervision of financial institutions to prevent abuse of the legal system. This study recommends in-depth reform of the corporate oversight system, increased transparency of reporting, and stricter law enforcement, to prevent similar abuses in the future and strengthen the integrity of business ethics in Indonesia.
Peran Teori Birokrasi dalam Mewujudkan Efisiensi Organisasi Modern Ayu Vanthica; Intan Aulia Anjani; Silvi Nur Avivah; Citra Anisa Tika Putri
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/hgznfs64

Abstract

Penelitian ini bertujuan menganalisis peran teori birokrasi dalam mewujudkan efisiensi organisasi modern. Efisiensi merupakan strategi utama bagi organisasi untuk mencapai tujuan secara optimal melalui pemanfaatan sumber daya secara tepat dan efektif. Birokrasi klasik yang ditandai dengan hierarki ketat dan formalitas tinggi dianggap kurang sesuai dengan kebutuhan organisasi modern yang dinamis dan kompleks. Metode narrative review digunakan untuk menelaah literatur terkait. Hasil kajian menunjukkan bahwa prinsip birokrasi Weber masih relevan dalam menciptakan kejelasan tanggung jawab, namun perlu diintegrasikan dengan pendekatan yang lebih fleksibel dan berbasis teknologi. Transformasi birokrasi diperlukan untuk meningkatkan responsivitas dan adaptabilitas organisasi. Organisasi modern yang efisien ditandai oleh struktur yang fleksibel, pemanfaatan teknologi informasi, sistem pengambilan keputusan partisipatif, serta sumber daya manusia yang kompeten. Disimpulkan bahwa efisiensi organisasi modern tercapai melalui keseimbangan antara prinsip birokrasi yang terstruktur dengan inovasi, adaptasi, dan pemanfaatan teknologi secara optimal.

Page 45 of 61 | Total Record : 602

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