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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 Implementasi Prinsip-prinsip Governansi dalam Pengelolaan Keuangan Yayasan Al-Hikmah Mustofa Purwakarta Tahun 2023-2024 Maulida, Meisa; Ayatulloh Michael Musyaffi; Hafifah Nasution
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: 10.62710/41wrvt05

Abstract

Penelitian ini bertujuan menganalisis implementasi prinsip governansi berdasarkan PUG-ONI dalam pengelolaan keuangan Yayasan Al-Hikmah Mustofa Purwakarta, serta strategi yang diterapkan untuk meningkatkan tata kelola. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi prinsip governansi berdasarkan PUG-ONI di Yayasan telah berjalan bertahap sesuai kapasitas yayasan. Dari delapan prinsip governansi, tiga prinsip telah diterapkan dengan baik, yaitu kerja sama pengurus dan pengawas, pemenuhan hak penerima manfaat, serta keterlibatan pemangku kepentingan. Lima prinsip lainnya peran dan tanggung jawab pengurus, komposisi dan remunerasi, perilaku etis, pengendalian internal, serta pengungkapan dan transparansi — masih belum optimal dan memerlukan penguatan.
Analisis Efektivitas Penggunaan E-Filing pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Bekasi Barat Thasya Josephin; Adam Zakaria; Dwi Handarini
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: 10.62710/6hr4xd78

Abstract

This study aims to analyze the effectiveness of e-Filing in reporting Annual Tax Returns by Individual Taxpayers (WPOP) at the West Bekasi Pratama Tax Office (KPP Pratama). The background of this study stems from the challenges in improving taxpayer compliance, despite the implementation of an electronic reporting system (E-Filing) by the Directorate General of Taxes. The research method used is a descriptive qualitative approach with a case study technique. Data were obtained through interviews, documentation, and literature review. Data analysis was carried out using data reduction, data presentation, and conclusion drawing techniques. The results show that the use of e-Filing is quite effective, with the effectiveness ratio of Annual Tax Return reporting by Individual Taxpayers ranging from 85% to 88% during the 2021–2023 period. However, the level of taxpayer compliance has actually decreased from year to year, indicating that the system's effectiveness has not fully impacted compliance improvements. WPOP's perception of e-Filing is generally positive, especially in terms of ease and flexibility of use. However, there are still technical barriers and limited understanding in its use. From the perspective of tax officials, obstacles encountered include a lack of education, a surge in users around deadlines, and limited infrastructure. This study concludes that while e-Filing has helped improve reporting efficiency and taxpayer satisfaction, its success in increasing compliance still depends on other external factors such as education, outreach, and mentoring. Recommendations include improving the quality of digital services, more intensive public education, and developing a more user-friendly system.
Analisis Pengaruh Green Accounting, Sales Growth, dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Andi Almaira Ardiansyah; Adam Zakaria; 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/e99bdt17

Abstract

This study aims to provide empirical evidence on the influence of green accounting, sales growth, and good corporate governance on the financial performance of energy companies in Indonesia. Financial performance is measured using Return on Equity (ROE). The study employs a quantitative method using secondary data sources obtained from companies annual reports and sustainability reports. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A total of 120 observation sample were selected using purposive sampling and analyzed using panel data regression analysis with EViews 13 software. The results show that sales growth has a positive and significant effect on financial performance, while green accounting and good corporate governance do not have a significant effect on financial performance.
Pembuatan Feeds Instagram Sebagai Media Promosi Untuk Menciptakan Brand Awareness Pada UMKM Kimbab Foodnaku di Kota Malang Salsabila Fitri Wijaya; Heru Utomo; Dwi Sudjanarti
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: 10.62710/5m488636

Abstract

This research aims to design Instagram feeds design as a promotional media in an effort to create brand awareness at Kimbab Foodnaku MSMEs in Malang City. The problems faced by these MSMEs are the limited range of promotion and the appearance of the @foodnaku_ Instagram account does not have a consistent visual design in the use of colors, typography, and low image quality. This research uses the spiral model action research method with 2 cycles which include the stages of planning, action, observation, and reflection. Data were collected through interviews, observations, documentation, and distributing questionnaires to 20 respondents consisting of business owners, design experts, marketing experts, and potential customers. Design effectiveness was measured through four levels. The results showed that the feeds design created with Adobe Illustrator proved to be very effective and worth publishing as a promotional media. The design is able to increase consumer attention, interest, and understanding of the product and significantly strengthen brand identity.
Pengaruh Struktur Modal Terhadap Profitabilitas pada Perusahaan Financial Technology Peer To Peer Lending yang Terdaftar di OJK pada Tahun 2019-2023 Sofiatul Laeliyah; Suherman; Titis Fatarina Mahfirah
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/gfm26r32

Abstract

This study aims to determine the effect of capital structure on the profitability of peer-to-peer lending financial technology companies in Indonesia. The population of this study was peer-to-peer lending fintech companies registered with the Financial Services Authority (OJK) between 2019 and 2023. The independent variable is capital structure, calculated using the debt-to-asset ratio (DAR), debt-to-equity ratio (DER), and long-term debt-to-equity ratio (LDER). The dependent variable is profitability, calculated using return on assets (ROA), return on equity (ROE), and net profit margin (NPM). This study uses firm size, firm growth, and current ratio as control variables. The sample used in this study was 56 companies with a total of 196 observations. This study used unbalanced panel data. The research method used panel data regression analysis using STATA 17 software. The results show that capital structure, using DAR, DER, and LDER as proxies, has a negative effect on profitability, measured by ROA, ROE, and NPM.
Strategi Inovasi dalam Industri Kosmetik : Studi Kasus PT Surya Permata dan Tantangan di Pasar Modern Cintia Nurlaela Aprilia; Dian Putri Aura; Nazwa Aulia Rahayu Kurnia; Mochamad Fadlani Salam
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: 10.62710/8jeyj198

Abstract

This study aims to explore the innovation strategy implemented by PT Surya Permata in the cosmetics industry and the challenges faced in the modern market. Using a descriptive qualitative approach, data were collected through semi-structured interviews with internal company parties directly involved in product development and business strategy. The results show that PT Surya Permata implements a product innovation strategy by adding a variety of scents and dosage forms to suit salon needs, as well as collaborating with beauty clinics through a maklon mechanism. The R&D division plays a role in product formulation and testing before registration with the BPOM. The company also uses synthetic and non-synthetic raw materials whose quality is guaranteed through COA, MSDS, and TDS standards. In marketing, aroma-based differentiation is a key advantage supported by consistent service. Key challenges faced include the dynamics of BPOM regulations and sustainability issues. The company demonstrates awareness of the importance of environmentally friendly and halal products as a form of social responsibility. PT Surya Permata's long-term vision is to maintain product quality and strengthen aroma innovation to meet evolving market needs.
Pengaruh Persepsi Ad Intrusiveness dan Content Quality terhadap Consumer Behavior dengan Variabel Mediasi Consumer Satisfaction (Studi Pada Konsumen Media Online Detikcom) Muhammad Fathi Farhan; Osly Usman; Adnan Kasofi
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/x0ked595

Abstract

The purpose of this study is to gain new insights and analyze the influence of perceptions of ad intrusiveness and content quality on consumer behavior through consumer satisfaction as a mediation with a study on detikcom online media consumers. This study uses a quantitative method through a survey distributed with an online questionnaire, which was conducted on 240 students domiciled in DKI Jakarta with a purposive sampling technique. Through the analysis test with the Structural Equation Model (SEM) using SmartPLS, it shows that ad intrusiveness has a positive and significant influence on consumer behavior through consumer satisfaction directly and indirectly. Then content quality also has a positive and significant influence on consumer behavior through consumer satisfaction directly and indirectly. In addition, consumer satisfaction also has a positive and significant impact on consumer behavior on detikcom online media. This study shows that there is a negative perception of annoying ads on their satisfaction and behavior when doing activities on the detikcom site. In addition, content quality is one of the positive impacts in obtaining consumer satisfaction and behavior when accessing the detikcom site. This is a consideration so that the display of advertisements as a means of digital marketing on the detikcom site can be managed properly, so as not to interfere with consumer activities that can cause negative perceptions. Then consistency to always maintain the quality of content from the information presented by the detikcom site, so that consumer trust in accessing the detikcom site continues to increase. This study will help advertising managers on online media related to consumer views, to strive for marketing effectiveness through advertising displays so that they can work optimally.
Analisis Faktor-Faktor yang Mempengaruhi Customer Trust dan Purchase Intention pada Aplikasi Kopi Digital Estu Handayani; Usep Suhud; Terrylina Arvinta Monoarfa
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/nmc2a198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh social media marketing, online customer review, brand image dalam membentuk customer trust dan purchase intention pada aplikasi kopi Jago. Menggunakan desain penelitian kuantitatif. Dengan pendekatan kuantitatif, survei menargetkan pengguna aplikasi kopi Jago yang berusia 17 tahun ke atas, berdomisili di Jakarta Selatan, memiliki akun media sosial dan mengikuti akun resmi kopi Jago,serta telah mengunduh dan menggunakan aplikasi kopi Jago. Data dikumpulkan melalui kuesioner online dengan skala Likert 6 poin. Untuk mengolah dan menganalisis data, penelitian ini menggunakan software SPSS dan Structural Equation Modeling (SEM) AMOS. Hasil penelitian ini mengungkapkan bahwa social media marketing, online customer review, dan brand image, berpengaruh positif dan signifikan terhadap customer trust dan purchase intention. Selain itu, customer trust juga terbukti memberikan pengaruh positif dan signifikan terhadap purchase intention. Faktor-faktor seperti respon cepat, ulasan pengguna yang jujur, serta citra merek yang positif menjadi pendorong utama terbentuknya kepercayaan dan mendorong pembelian melalui aplikasi.
Strategi dan Tantangan Ekspor Makanan Ringan Resep Cau ke Malaysia: Analisis Bisnis Internasional Hani Humaeriyah; Achmad Mansur Pauji; Annisa Pratiwi Sundari; Aufa Zulfikar Maulana; Fajar Yunawwirudin Haq; Muahammad Raka Alifian Firdaus; Wahidah Nazmi Lailia
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/dn4ev198

Abstract

Exporting snacks based on traditional recipes, such as "Resep Cau" (made from bananas), has significant potential to penetrate the Malaysian market, which shares similar tastes with Indonesia. This study aims to examine effective strategies and key challenges in exporting Resep Cau snacks to Malaysia within an international business context. The methods used were a desk study and qualitative analysis of relevant trade data, regulations, and export practices. The results indicate that prioritized strategies include product adaptation to local preferences, halal certification from a recognized Malaysian body, and optimization of distribution through digital platforms. Significant challenges include strict food import regulations, competition from local and Chinese products, and other non-tariff barriers
Faktor dan Efek Jangka Panjang Fomo Terhadap Pembelian Ulang Konsumen (Studi Kasus Tren Mie Gacoan di Media Sosial Tiktok) Muhammad Arifin Ridwan; Usep Suhud; Adnan Kasofi
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ye45j517

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor digital seperti social media influencer, social media engagement, dan electronic word of mouth (eWOM) terhadap fear of missing out (FoMO), serta dampak FoMO terhadap niat pembelian ulang konsumen dalam konteks tren Mie Gacoan di media sosial TikTok. Fenomena FoMO kini menjadi salah satu faktor psikologis yang memengaruhi perilaku konsumen, terutama dalam mengambil keputusan pembelian produk yang sedang populer di media sosial. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei dan teknik analisis structural equation modeling (SEM) yang didukung oleh 250 responden di wilayah DKI Jakarta. Hasil penelitian menunjukan bahwa social media influencer, social media engagement, dan eWOM berpengaruh positif terhadap repurchase intention. Temuan ini mengindikasikan bawha FoMO tidak hanya berdampak sesaat, tetapi juga dapat menciptakan efek jangka panjang terhadap loyalitas konsumen. Implikasi praktis dari penelitian ini adalah pentingnya pemanfaatan strategi pemasaran berbasis psikologis konsumen dalam membentuk dan mempertahankan perilaku pembelian ulang.

Page 48 of 61 | Total Record : 602

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