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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 633 Documents
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Analisis Peran Transparansi Audit dalam Upaya Membangun Kepercayaan Nasabah Bank Syariah Anggella, Pinkan Ajeng; Salsabila, Resa; Utama, Fikri Rizki
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/38vvbj20

Abstract

This study aims to analyze the role of audit transparency in building and maintaining customer trust in Islamic banks. Using a descriptive qualitative approach, data were gathered through literature reviews and in-depth interviews with seven informants, including bank customers, Islamic bank employees, and an academic. The results indicate that audit transparency, backed by rigorous supervision from the Sharia Supervisory Board (SSB), plays a crucial role in fostering security and customer loyalty by mitigating concerns over fraud and fund mismanagement. However, the effectiveness of this transparency is still hindered by technical constraints, such as overly formal and complex financial reporting language, coupled with low public audit literacy. To overcome these barriers, Islamic banks need to reform their communication strategies by designing concise infographics and conducting proactive socialization to minimize information asymmetry. This study underscores that adaptive information disclosure serves as a key pillar in sustaining the credibility and reputation of Islamic banking in Indonesia.
Pengaruh Motivasi dan Komitmen terhadap Kinerja Relawan pada Dompet Dhuafa Lampung Tantya, Meiby Carina; Sari, Liana; Muda, Rini Agustin; Asmoro, Galih; Murcitaningrum, Suraya
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ssv71z30

Abstract

This study investigates how motivation and commitment influence the performance of volunteers at Dompet Dhuafa Lampung. A quantitative method with an associative design was employed to examine the relationships among the variables under study. The research involved 50 active volunteers as both the population and sample, selected through a saturated sampling approach. A questionnaire-based survey was administered to gather the necessary data, which were subsequently processed using multiple linear regression analysis along with t-test and F-test procedures.The findings revealed that motivation and commitment, when considered together, exerted a statistically significant impact on volunteer performance, as evidenced by an F-test significance value of 0.000, which falls well below the 0.05 threshold. When examined individually, each variable likewise demonstrated a meaningful influence on volunteer performance. Furthermore, the coefficient of determination stood at 0.534, suggesting that approximately 53.4% of the variation in volunteer performance can be attributed to the combined effect of motivation and commitment. These results lead to the conclusion that both motivation and commitment serve as critical determinants in enhancing the overall performance of volunteers.
Hubungan Penggunaan Paylater Terhadap Tingkat Pengeluaran Mahasiswa Generasi Z Krisnayanti, Indari; Larasati, Larasati; Hidayatullah, M. Rizky; Nurhasidah, Nurhasidah; Jayanti, Wanti Eka J
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/0gw1q504

Abstract

The rapid growth of digital financial technology has encouraged the widespread adoption of Buy Now Pay Later (BNPL) services, commonly known as PayLater, particularly among Generation Z university students. This study aims to examine the relationship between the use of PayLater and the level of monthly spending among Generation Z university students. A quantitative correlational approach was applied, with primary data collected through an online questionnaire distributed via Google Form to students who had experience using PayLater services, using a purposive sampling technique. Of the 124 questionnaires collected, 113 were declared valid for analysis after data cleaning. The research instrument, consisting of 20 statement items across both variables, was tested for validity using Pearson Product Moment correlation and for reliability using Cronbach's Alpha, and was found to be valid and highly reliable (Cronbach's Alpha of 0.972 for the PayLater Use variable and 0.966 for the Student Spending Level variable). Classical assumption tests confirmed that the linearity and homoscedasticity assumptions were met, although the normality assumption was not fully satisfied; the analysis was nevertheless considered robust given the sufficiently large sample size (N = 113), in line with the Central Limit Theorem. The Pearson correlation test revealed a very strong, positive, and significant relationship between PayLater use and student spending level (r = 0.889; p < 0.001). Simple linear regression analysis produced the equation Y = 3.538 + 0.885X, with a coefficient of determination (R²) of 0.790, indicating that PayLater use explains 79.0% of the variation in student spending, while the remaining 21.0% is explained by other factors outside the model, such as financial literacy and selfcontrol. These findings confirm that the higher the intensity of PayLater use, the higher the monthly spending reported by Generation Z students, underlining the urgent need for stronger digital financial literacy education among young consumers.
Pengaruh Brand Trust dan Brand Experience Terhadap Brand Loyalty pada Produk Eiger di Kota Malang Septiana, Afifah; Dhakirah, Sanita; Budiarti, Lina
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6txrnn18

Abstract

The growth of the outdoor equipment industry in Indonesia encourages companies to strengthen brand loyalty in order to retain consumers amid increasingly intense competition. Brand trust and brand experience are important factors influencing the formation of brand loyalty. This study aims to analyze the effect of brand trust and brand experience on brand loyalty toward Eiger products in Malang. The novelty of this study lies in examining the relationship between brand trust, brand experience, and brand loyalty among Eiger consumers in Malang City, which has received limited attention in previous studies. This research employed a quantitative method with questionnaires as the data collection technique. The sample consisted of 100 respondents selected using purposive sampling, with criteria aged 18–35 years, having purchased Eiger products at least twice, and made purchases within the last six months. Data analysis techniques included validity test, reliability test, multiple linear regression analysis, t-test, F-test, and coefficient of determination using IBM SPSS Statistics 27. The results showed that brand trust had a positive and significant effect on brand loyalty, brand experience had a positive and significant effect on brand loyalty, and both variables simultaneously had a positive and significant effect on brand loyalty with a contribution value of 64.6%. Based on the research findings, improving brand trust and brand experience contributes to increasing consumer brand loyalty toward Eiger products.
The Effect of Work-Life Balance, Job Autonomy, and Workload on Employee Performance at PT Rajawali Mas Prima Adam, Firsa; Mardaleta, Mardaleta; Damrus, Damrus
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/bj0pyd50

Abstract

This study aims to investigate the effect of work-life balance, job autonomy, and workload on employee performance at PT Rajawali Mas Prima. The research approach used is descriptive quantitative with a sample of 49 employees. Sample collection used total sampling (census). Data were obtained through questionnaires and analyzed using multiple linear regression to test the relationship between variables. The results showed that worklife balance and job autonomy had a positive and significant effect on employee performance, while workload had a negative and significant effect. Simultaneously, the three independent variables had a significant effect on employee performance, with a coefficient of determination (R²) of 0.612, meaning that 61.2% of the variation in employee performance can be explained by these three factors. These findings emphasize the importance of creating a balance between work and personal life, providing freedom in carrying out tasks, and managing workload proportionally to improve employee performance and productivity in the company environment.
Pengaruh Repositioning, Renaming, Redesign, dan Relaunch Terhadap Keputusan Pembelian Konsumen AZKO Maulana, David; Nailis, Welly; Putri, Yulia Hamdaini; Yanovi, Ana; Subagja, Ghia
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/9njf0e20

Abstract

This research aims to analyse the influence of repositioning, renaming, redesign, and relaunch on consumer purchasing decisions of AZKO in the city of Palembang. The research uses a quantitative approach with a causal design. Data were obtained from 121 AZKO consumer respondents and analysed using multiple linear regression. The research results show that renaming and relaunching partially have a positive and significant effect on purchasing decisions. However, repositioning and redesign do not have a significant effect on purchasing decisions. Meanwhile, simultaneously, the four variables have a significant effect on purchasing decisions with an Adjusted R Square value of 0.586. These findings indicate that an increase in consumer understanding of the rebranding processes undertaken is an important factor in enhancing the purchasing decisions of AZKO consumers in Palembang City.
Analisis Perlakuan Akuntansi Aset Biologis pada Perusahaan Perkebunan: Tinjauan Keselarasan Antara PSAK 69 dan Konsep Dasar Teori Akuntansi Maison, Witra; Fahimah, Etsa; Yanti, Winda; Indriati, Elvina; Kasoa, Disa Fide
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/djxrqx85

Abstract

The implementation of PSAK 69, which is based on fair value, has introduced a new paradigm in the reporting of biological assets in Indonesia’s plantation sector; however, this has sparked in-depth discussion from the perspective of conceptual accounting theory. This study aims to analyze the accounting treatment of biological assets at Indonesian oil palm plantation companies and to evaluate the alignment of these practices with the structure and fundamental concepts of accounting theory. This study employs a descriptive qualitative method using a literature review approach and an analysis of the annual reports of PT Astra Agro Lestari Tbk and PT Salim Ivomas Pratama Tbk for the fiscal year 2025. The results show that both companies have applied fair value measurement for agricultural products in accordance with PSAK 69, using the discounted cash flow (DCF) model with discount rates ranging from 8.86% to 9.71% in SIMP. However, the objectivity of these estimates is challenged by the volatility of global commodity prices. In conclusion, the practice of recognizing and measuring biological assets based on fair value is highly relevant in reflecting current economic realities; however, it theoretically conflicts with the principles of historical cost and conservatism in basic accounting theory, as it results in significant volatility in non-cash earnings.
Peran Citra Destinasi dan Persepsi Nilai Terhadap Kepuasan Pengunjung Pemandian Putroe Aloeh (Pucok Krueng), Kabupaten Aceh Barat Daya Sari, Silvia Devian
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/2hnsb585

Abstract

Citra destinasi dan persepsi nilai berperan penting dalam membentuk kepuasan pengunjung serta mendorong niat kunjungan ulang dan rekomendasi positif terhadap suatu destinasi wisata. Penelitian ini bertujuan menganalisis pengaruh citra destinasi - dengan indikator citra kognitif, citra unik, dan citra afektif - serta persepsi nilai - dengan indikator nilai emosional, nilai sosial, nilai kualitas, dan nilai harga - terhadap kepuasan pengunjung Pemandian Putroe Aloeh (Pucok Krueng), Kabupaten Aceh Barat Daya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausal. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden pengunjung yang dipilih dengan teknik accidental sampling, kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa citra destinasi dan persepsi nilai masing-masing berpengaruh positif dan signifikan secara parsial terhadap kepuasan pengunjung, serta secara simultan mampu menjelaskan 55,3% variasi kepuasan pengunjung, yang berarti memiliki hubungan yang kuat. Persepsi nilai terbukti menjadi variabel yang lebih dominan memengaruhi kepuasan dibandingkan citra destinasi. Temuan ini mengindikasikan bahwa penguatan citra destinasi sekaligus nilai yang dirasakan pengunjung dapat meningkatkan kepuasan pengunjung Pemandian Putroe Aloeh (Pucok Krueng) secara signifikan.
Peran Manajer dalam Membangun Teamwork pada Karyawan: Studi Kasus di Bento Kopi Cibiru Destiani, Dena; Daniswara, Fidelairna; Oktaviani, Listi Sinta Nur; Ananti, Naila Dwi; Nurasiah, Sofa Parihah
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/7wwq8x59

Abstract

This study aims to examine the role of managers in building teamwork among employees of Bento Kopi Cibiru. Teamwork is essential to the smooth operation of a coffee shop, which requires rapid coordination across roles such as cashiers, baristas, and service staff. This study employs a qualitative method with a descriptive approach, with data obtained through in-depth interviews and observation of the manager as the key informant, then analyzed using the Miles and Huberman interactive technique, comprising data reduction, data display, and conclusion drawing. The findings indicate that the manager plays an important role in building teamwork through three main functions: acting as a role model in work attitude, maintaining open communication through routine briefings, and serving as a mediator in resolving conflicts among team members. The team structure, though hierarchical, remains flexible, allowing members to assist one another during high workloads, while motivational strategies such as bonding activities and performance recognition further strengthen team cohesion. Communication proved to be the primary foundation underpinning mutual trust and shared commitment within the team. This study is expected to provide empirical contributions regarding the role of managers in building teamwork in coffee shop businesses
Pengaruh Work-Life Balance dan Burnout Terhadap Produktivitas Karyawan: Tinjauan Literatur Aulia Asy-Syifa, Ghina; Hayina Zahra, Maisya; Khairunnisa Amalia, Rahma; Dwi Agustien, Salsha; Parihah Nurasiah, Sofa
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/9n76wz85

Abstract

This literature review aims to integrate, analyze, and evaluate previous literature regarding the effects of work-life balance and burnout on employee productivity and performance amidst the dynamics of the modern workplace. Utilizing a literature review method, this study selected and analyzed 11 scientific articles published between 2017 and 2025 sourced from the Google Scholar database. The synthesis of the literature reveals that work-life balance consistently exerts a positive and significant impact on employee productivity and performance, both directly and indirectly through mediating variables such as work motivation, job satisfaction, and work engagement. Conversely, burnout generally serves as a negative predictor of employee outcomes, though its statistical significance is highly contingent upon industry characteristics, workload structures, and demographic vulnerabilities, particularly among Generation Z employees. Practically, this review recommends that management design flexible and adaptive human resource management policies such as proportional workload distribution and psychological well-being support by considering the specific industry context and employee demographic profiles to sustainably optimize labor productivity

Page 62 of 64 | Total Record : 633

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