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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
Strategi Ekspor Produk UMKM ke Pasar Internasional Dzilla Khoerunnisa; Layalia Auliaur Rahman; Mila Salbiyah; Pina Aulia Maharani; Syahla Mutia Aini
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: 10.62710/5md2t657

Abstract

Exporting is a crucial strategy for expanding market reach and enhancing the competitiveness of MSME products in the international arena. This study examines the export strategy implemented by Sahabat Putra Snack, a tempe chips producer from Bandung, in its effort to enter the Malaysian market. Using a qualitative descriptive method with a case study approach, the findings indicate that export success is driven not only by product quality but also by effective promotional strategies, intercultural communication, and the utilization of social media as an international marketing tool. Through the X platform (Twitter), the business successfully reached Malaysian consumers, promoted its products, and built trust through direct communication in English. Furthermore, efficient logistics, including affordable shipping services and secure packaging, supported the delivery process. This study provides a practical illustration that with digital and collaborative approaches, Indonesian MSMEs can independently and sustainably compete in global markets.
Pengaruh Financial Literacy, Digital Payment Dan Financial Inclusion Terhadap Kinerja Keuangan pada UMKM Kuliner Pasar Sore Di Jalan Bhali Klaten Rifqi Bernessa Putri; Dorothea Ririn Indriastuti
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/bjnzc814

Abstract

This study aims to analyze the influence of financial literacy, digital payment and financial inclusion on financial performance in culinary UMKM Pasar sore on Jalan Bhali Klaten. Data collection in this study used questionnaires distributed to respondents. The sample in this study amounted to 85 traders at the Bhali Klaten afternoon market, with the type of sampling, namely saturated sampling. The analysis methods used in this study are descriptive analysis, multiple linear regression analysis, t-test, F-test (model accuracy test) and determination coefficient test (R2). The results of the t-test of the study showed that financial literacy had a significant effect on financial performance in culinary UMKM Pasar sore on Jalan Bhali Klaten with a p-value = 0.006 <0.05, digital payment had a significant effect on financial performance in culinary UMKM Pasar sore on Jalan Bhali Klaten with a p-value = 0.000 <0.05, and financial inclusion had a significant effect on financial performance in culinary UMKM Pasar sore on Jalan Bhali Klaten with a p-value = 0.018 <0.05
Analisis Determinan Tax Avoidance pada Perusahaan Sub-Sektor Minyak, Gas, dan Batu Bara Jessica Firda Aulia; Nuramalia Hasanah; Hera Khairunnisa
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/p90nnd43

Abstract

This study is a quantitative study that aims to examine and analyze the influence of capital intensity, thin capitalization, foreign ownership, and audit committees on tax avoidance. The data used in this study is secondary data obtained from the financial reports of companies in the energy sector, specifically the oil, gas, and coal sub-sectors, listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample selection was conducted using purposive sampling based on specific criteria, resulting in a total of 38 company samples. Hypothesis testing was conducted using panel data regression analysis, with the support of EViews 13 software. The results of the analysis indicate that capital intensity and thin capitalization have a significant effect on tax avoidance. In contrast, foreign ownership and the audit committee do not have a significant effect on tax avoidance.
Analisis Strategi Perusahaan dalam Pemutusan Hubungan Kerja (PHK) Terhadap Kinerja Perusahaan pada Industri Tekstil Syifa Hoerunisa; Halimah Zahrah; Dimas Satria Iskandar; Adam Riski Mubarok
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/n7n94a39

Abstract

Layoffs are often used as efficiency measures by textile companies, but their impact on company performance still needs to be studied further. This study aims to evaluate the impact of layoff strategies on operational efficiency, productivity, and sustainability of textile companies. This study aims to analyze company strategies in implementing layoffs and evaluate their impact on company performance in the textile industry sector, especially in terms of operational efficiency, work productivity, and business sustainability. This study uses a qualitative approach with the type of research article study and case study on 3 former employees of textile companies who experienced layoffs. The results of the study indicate that the layoff strategy implemented by textile companies tends to focus on short-term cost efficiency, but has an impact on decreasing employee motivation, increasing workload, and operational instability. Although financial efficiency is achieved, in the long term this strategy can reduce productivity and work loyalty, and affect the company's image. Companies are advised to design a more humanistic and communicative layoff strategy, and consider other efficiency alternatives before carrying out layoffs. A dialogue-based approach and employee retraining can help maintain the company's performance and reputation in the long term 
Analisis Etika Bisnis pada Harga Terhadap Keputusan Pembelian di Perusahaan Minyak Goreng Fitri Nabila Khairunnisa; Halimah Zahrah; Kayla Rizqy Agustina; Nida Hulwa Luthfiyah
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: 10.62710/2v98yy15

Abstract

This study investigates the impact of business ethics and pricing on cunsomer purchasing decisions for cooking oil in Indonesia, focusing on the crisis of scarcity and price spikes during 2021-2022. As a staple commodity, cooking oil plays a vital role in the socio-economic landscape. Unethical practices such as hording and price manipulation by cartels have triggered public distrust and panic buying. Business ethics demand that companies act with fairness, social responsibility, and integrity, directly shaping cunsomer perceptions of fair and transparent pricing. Findings reveal that cunsomer consider ethical factors in their purchases, often preferring products from ethical companies even at higher prices. However, regulations like Indonesia’s Anti-Monopoly Law and Cunsomer Protection Law have not been fully effective in curbing these violations. The islamic economi perspective also highlight the importance of price justice and avoiding exploitation. This study uses a equalitative approach to analyze the interplay between business ethics, pricing, and purchasing decision, aiming to offer both theoretical insights and practical recommendations. The results suggest that businesses should prioritize ethucal considerations in pricing to build lasting cusomer trust. These findings are essential for echancing oversight and developing fair pricing polices in the cooking oil sector, contributing to more sustainable cunsomer confidence and market stability
Analisis Strategi  Pemasaran Negatif Terhadap Kepercayaan Konsumen pada Perusahaan Skincare: Studi Kasus SS Skin Ikmila Khoerunnisa; Halimah Zahrah; Novi Ramadani
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: 10.62710/6g0z0a32

Abstract

This anality aims to analyze the impact of negative marketing strategies on consumer trust in local skincare companies through a case study of SS Skin. A descriptive qualitative approach was employed using netnographic observation, and digital document analysis. The results show that promotional content containing hyperbolic claims such as “bright skin in 3 days without irritation” creates unrealistic expectation, leading to disappointment when actual outcomes differ. Sentiment analysis of netizen comments revealed dominant negative responses including distrust toward the brand and regulatory institutions. Compared to other cases like Scarlett Whitening and Kylie Skin, SS Skin’s failure in crisis communication worsened public perception. This study concludes that negative marketing strategies can cause systemic effects on the reputation of local brands and the overall trust in the skincare industry. Therefore, ethical, transparent, and evidence-based marketing communication is essential for building sustainable customer loyalty.
Pengaruh Transfer Pricing, Intensitas Aset Tetap, dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi Nabila Adri Andini; Adam Zakaria; Ati Sumiati
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/cy5yv790

Abstract

This study aims to determine the effect of transfer pricing, fixed asset intensity, and sales growth on tax aggressiveness by using profitability as a moderating variable. The approach used in this research is a quantitative approach with non-primary data sources in the form of financial reports and annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling technique in this study used purposive sampling. This research was analyzed using panel data regression with the Moderated Regression Analysis (MRA) approach. The results of this study indicate that transfer pricing and fixed asset intensity have a significant effect on tax aggressiveness. Meanwhile, sales growth has no effect on tax aggressiveness. This study also found that profitability is able to moderate the effect of transfer pricing, fixed asset intensity, and sales growth on tax aggressiveness.
Pengaruh Perilaku Organisasi Terhadap Prestasi Karyawan pada PT. Niagatama Intimulia Makassar Nur Soleh Kamalludin; Suwandi
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: 10.62710/0wj3gx09

Abstract

This study aims to examine the effect of organizational behavior on employee performance. Organizational behavior consists of two variables, namely individual behavior and group behavior. Respondents in this study were 170 employees of PT. Niagatama Intimulia Makassar, using t-test and f-test analysis with the help of SPSS 12. This study found that individual behavior and group behavior had a positive and significant effect on employee performance. From the two independent variables it can be seen that the group behavior variable is more dominant in influencing employee work performance, this is because with the cohesiveness in working in a team or group, they can deal with various problems that arise at work.
Digitalization of Waqf Accounting:  A Systematic Review of the Role of Technology in Waqf Governance Wali Saputra
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/nrh0mk91

Abstract

The objective of this research is to systematically evaluate the influence of technological advancements on the digitization of waqf accounting and its subsequent effects on enhancing transparency, accountability, and efficiency within waqf governance frameworks. Employing the Systematic Literature Review (SLR) methodology alongside the PRISMA guidelines, a total of 31 pertinent scholarly articles were meticulously selected from a range of international databases, including Scopus, ScienceDirect, and Google Scholar. The findings indicate that the integration of information technology, particularly through digital-based accounting information systems, has significantly augmented reporting efficiency and bolstered public trust in waqf management practices. Furthermore, technological innovations such as blockchain, sharia fintech platforms, and the tokenization of waqf assets are progressively being implemented, albeit they continue to encounter challenges concerning regulatory frameworks, human resource preparedness, and digital infrastructure. The review advocates for the formulation of national standards for digital waqf accounting systems, the enhancement of regulatory frameworks and digital literacy initiatives, as well as the establishment of strategic partnerships between waqf institutions and technology providers. This research offers substantial contributions to the comprehension of the transformation occurring within waqf governance in the context of the digital era and paves the way for further scholarly inquiry into the development of a sustainable, values-driven digital waqf model grounded in Islamic principles.
Analisis Implementasi Transaksi Non Tunai dan Pengelolaan Keuangan dalam Mewujudkan Good Governance Hifzhan Zharfan Zalmi; Choirul Anwar; Muhammad Yusuf
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/xvcrs063

Abstract

Penelitian ini dilatarbelakangi oleh transformasi tata kelola keuangan publik menuju sistem digital, khususnya dalam implementasi transaksi non tunai sebagai bagian dari reformasi birokrasi dan upaya mewujudkan Good Governance. Penelitian ini bertujuan untuk menganalisis implementasi transaksi non tunai dan pengelolaan keuangan di LLDikti Wilayah III berdasarkan kerangka 7S McKinsey dan kepatuhan terhadap PMK No. 107 Tahun 2024. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, menggunakan data primer dari wawancara mendalam dan data sekunder berupa dokumen keuangan dan regulasi. Hasil penelitian menunjukkan bahwa sistem transaksi non tunai telah terintegrasi melalui aplikasi SAKTI, CMS BNI, Sipitung, dan Sinologi, serta didukung oleh struktur organisasi dan sumber daya manusia yang tersertifikasi. Meskipun terdapat tantangan seperti resistensi budaya, kendala teknis sistem nasional, dan pengawasan internal yang belum optimal, implementasi ini telah memperkuat prinsip akuntabilitas, transparansi, efisiensi, efektivitas, dan responsivitas dalam pengelolaan keuangan publik. Penelitian ini menyimpulkan bahwa LLDikti Wilayah III berhasil membangun tata kelola keuangan digital yang adaptif, akuntabel, dan sesuai prinsip Good Governance.