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 661 Documents
Pengaruh Work Life Balance Terhadap Employee Performance Melalui Burnout sebagai Intervening pada PT. Rania Vardhamma Abadi Kudus Yudha Eka Ardiansyah; Sukirman Sukirman
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/934xr878

Abstract

This study aims to analyze the effects of work-life balance on employee performance, work-life balance on burnout, burnout on employee performance, and work-life balance on employee performance with burnout as an intervening variable. The analysis employed the Partial Least Squares (PLS) technique using SmartPLS software. A saturated sampling technique (census) was used, meaning the entire population of 75 individuals served as the sample. The results indicate that: 1) Work-life balance has a positive and significant effect on employee performance; 2) Work-life balance has a positive and significant effect on burnout; 3) Burnout has a positive and significant effect on employee performance; and 4) Work-life balance has a positive and significant effect on employee performance with burnout acting as an intervening variable.
Business and Economic Dynamics from a Social Science Perspective: A Conceptual Review of Entrepreneurship, Economic Systems, and the Business Environment Sanusi Sanusi; A. Razak; Nurasiah Nurasiah; Mahda Sofiya
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/f3y0qm68

Abstract

Business and economic dynamics are crucial for understanding how a business can thrive and survive amidst environmental change. Rapid globalization, technological innovation, and shifts in consumer behavior have created new challenges and opportunities for entrepreneurs. This conceptual article aims to analyze the basic concepts of business, its functions, and the relationship between business, the economic system, and the business environment from an entrepreneurial perspective. This study employs a qualitative approach using literature review techniques, synthesizing various scientific literature sources on business and economic concepts. The findings reveal that the role of business extends beyond profit-making. Business also serves as a means of creating economic and social benefits, meeting societal needs, and adapting to changes in the dynamic economic environment. Furthermore, internal and external environmental factors significantly influence a business's sustainability and competitiveness. Effective management, innovation, and adaptability are crucial elements in facing increasingly dynamic business competition. Therefore, an understanding of business and economic dynamics is essential for entrepreneurs to formulate appropriate strategies to maintain business continuity and achieve long-term success.
IMPLEMENTASI SISTEM KONTROL LAMPU BERBASIS INTERNET OF THINGS DENGAN MIKROKONTROLER ESP8266 Tania Pingki Agustin; Priyadi; Candra Supriadi
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/kta2sa52

Abstract

Salah satu penerapan teknologi Internet of Things (IoT) dalam kehidupan sehari-hari adalah sistem kendali pencahayaan, baik secara otomatis maupun jarak jauh. Sistem pencahayaan dalam ruangan pada umumnya masih menggunakan metode konvensional, yaitu menyalakan dan mematikan lampu secara manual. Kondisi tersebut kurang efisien karena pengguna harus mengoperasikan sakelar secara langsung dan tidak dapat memantau kondisi lampu dari jarak jauh. Penelitian ini bertujuan mengembangkan sistem kendali pencahayaan berbasis IoT yang memungkinkan proses pemantauan dan pengendalian lampu dilakukan secara jarak jauh. Mikrokontroler ESP8266 digunakan sebagai pusat kendali karena memiliki konektivitas WiFi terintegrasi yang memungkinkan perangkat terhubung dengan jaringan internet. Data yang diperoleh dari sensor diproses oleh ESP8266 dan dikirimkan ke basis data MySQL melalui Flyenv yang menjalankan backend Node.js. Penggunaan backend tersebut mendukung proses pertukaran data antara perangkat keras dan aplikasi pengguna secara real-time. Sistem yang dikembangkan dirancang untuk membaca data dari sensor, mengendalikan modul relai yang berfungsi sebagai sakelar lampu, mengirimkan data ke basis data MySQL melalui Flyenv, serta menerima perintah dari basis data untuk mengatur kondisi pencahayaan. Dengan integrasi antara sensor, ESP8266, relai, jaringan internet, backend Node.js, dan MySQL, sistem mampu menyediakan mekanisme kendali pencahayaan yang lebih fleksibel dan terintegrasi. Penerapan sistem ini diharapkan dapat meningkatkan kemudahan pengguna dalam mengontrol kondisi lampu tanpa harus berada secara langsung di lokasi, sekaligus mendukung penerapan teknologi IoT pada sistem otomasi rumah dan ruangan.
Dampak Pelatihan  Dan Pengembangan Karir Terhadap Kinerja Guru Di Yayasan Pendidikan Nurul Ilmi Adam Gheral S; Susi Handayani; Fauziah Afriyani
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/0fjpg938

Abstract

The adjustment of students living away from home is an individual's ability to face and overcome demands from within themselves and the environment in order to achieve balance in life. One factor suspected to play a role is self-disclosure, namely the ability of individuals to express thoughts, feelings, experiences, and information about themselves to others. This study aims to determine the effect of self-disclosure on the adjustment of students living away from home from Eastern Indonesia in Jakarta. The study used a quantitative approach with a predictive correlational design. The research sample consisted of 200 students living away from home from Eastern Indonesia in Jakarta, selected through purposive sampling. Data collection used a Likert-model psychological scale, namely a self-disclosure scale arranged based on aspects of self-disclosure and a self-adjustment scale arranged based on aspects of self-adjustment. Data analysis used simple linear regression with the help of SPSS 25. The results showed that self-disclosure had a positive and significant effect on adjustment, with F = 20.637 and p = 0.000 (p < 0.05). The regression equation obtained was Y = 88.835 + 0.948X, and the standardized coefficient (β) of 0.307 indicates that the higher the self-disclosure, the higher the adjustment. Self-disclosure contributed 9.4% to self-adjustment (R Square = 0.094), while the remaining 90.6% was related to other factors that were not studied, such as environmental conditions, social support, self-esteem, personal experience, personality, and individual capacity to cope with change.
Pengaruh Penggunaan Teknologi Augmented Reality  Terhadap Keputusan Pembelian Produk Fashion Di Aplikasi Tiktok Nanda Kurnia Andi Lesmono; Siti Komariah Hildayanti; Yeni Yeni
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/q0537d85

Abstract

The rapid development of digital technology has driven changes in marketing strategies, including the utilization of Augmented Reality (AR) on social media and e-commerce platforms such as TikTok. Augmented Reality technology provides consumers with an interactive experience in recognizing and evaluating fashion products before making a purchase. This study aims to analyze the influence of Value, Enjoyment, Informativeness, Presence, and Consumer Experience on purchasing decisions for fashion products through Augmented Reality on the TikTok application. This study employed a quantitative approach using purposive sampling. Data were collected through questionnaires distributed to 97 respondents, consisting of TikTok users who had viewed or interacted with fashion product advertisements using Augmented Reality. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that Value, Enjoyment, Informativeness, Presence, and Consumer Experience individually have a positive and significant effect on purchasing decisions. Furthermore, the simultaneous test shows that the five variables jointly have a positive and significant effect on purchasing decisions, with an F-value of 33.331 and a significance value of 0.000. The coefficient of determination (R²) is 0.647, indicating that 64.7% of the variation in purchasing decisions can be explained by Value, Enjoyment, Informativeness, Presence, and Consumer Experience, while the remaining 35.3% is explained by other factors outside the scope of this study. Among the five variables, Consumer Experience is the most dominant factor, with a regression coefficient of 0.345.
Pengaruh Disiplin Kerja, Motivasi dan Lingkungan Kerja Terhadap Efektivitas Pemungutan Retribusi Kebersihan pada Dinas Lingkungan Hidup (DLH) Kota Palembang M Fariz Dava Rianzah; Fauziah Afriyani; Endah Dewi Purnamasari
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6yqpxe72

Abstract

Penelitian ini dilatarbelakangi oleh belum optimalnya realisasi penerimaan retribusi kebersihan pada Dinas Lingkungan Hidup (DLH) Kota Palembang, yang ditandai dengan masih adanya tunggakan retribusi serta belum tercapainya target Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja, motivasi kerja, dan lingkungan kerja terhadap efektivitas pemungutan retribusi kebersihan. Metode penelitian yang digunakan adalah metode kuantitatif dengan jenis penelitian asosiatif kausal. Populasi penelitian meliputi seluruh pegawai DLH Kota Palembang yang terlibat langsung dalam pemungutan retribusi kebersihan, yaitu sebanyak 60 orang, dengan teknik sampling jenuh. Data dikumpulkan melalui kuesioner menggunakan skala Likert dan dianalisis dengan regresi linier berganda menggunakan bantuan program SPSS. Hasil penelitian menunjukkan bahwa disiplin kerja, motivasi kerja, dan lingkungan kerja berpengaruh positif dan signifikan terhadap efektivitas pemungutan retribusi kebersihan, baik secara parsial maupun simultan. Kesimpulan penelitian ini menunjukkan bahwa peningkatan disiplin kerja, motivasi kerja, serta penciptaan lingkungan kerja yang kondusif berperan penting dalam meningkatkan efektivitas pemungutan retribusi kebersihan sebagai salah satu sumber PAD Kota Palembang.
Implementasi Model Keprilakuan DalamMeningkatkan Minat Membayar Zakat Riyanto; Amalia Siti Khodijah
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/paefc813

Abstract

This study aims to analyze the influence of attitude, social norms, and perceived behavioral control on the intention to pay zakat through the National Board of Zakat (BAZNAS) of Tasikmalaya Regency based on the Theory of Planned Behavior (TPB) framework. This study employed an associative quantitative approach using purposive sampling involving 99 muzakki respondents. Data were collected through a closed-ended questionnaire using a five-point Likert scale developed based on indicators of attitude, social norms, perceived behavioral control, and intention to pay zakat. The collected data were transformed from an ordinal scale into an interval scale using the Method of Successive Interval (MSI) and then analyzed using multiple linear regression with the assistance of SPSS. The results show that, partially, social norms and perceived behavioral control have a positive and significant effect on the intention to pay zakat, while attitude has a positive but insignificant effect. Simultaneously, attitude, social norms, and perceived behavioral control significantly affect the intention to pay zakat, with the model explaining 76.9% of the variation in the intention to pay zakat. These findings indicate that social influence and individuals’ perceptions of the ease and ability to pay zakat are important factors in shaping their intention. This study implies that BAZNAS should strengthen the role of religious figures and social environments while improving the accessibility and convenience of zakat payment services.
Role of Risk-Based Auditing in Enhancing Accounting Information Reliability Barnabas Tridig Silaban; Gratia Tehilla Yustus; Deka Veronica; Nana Adriana
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6ztzy741

Abstract

Accounting information serves as the cornerstone of financial decision-making for internal and external stakeholders. However, traditional auditing methods often struggle to mitigate complex financial misstatements and fraud in increasingly dynamic business environments. This study investigates the role of risk-based auditing (RBA) in enhancing the reliability of accounting information. Employing a qualitative research methodology grounded in literature review and library research, this study systematically analyzes contemporary academic journals, professional auditing standards, and relevant regulatory frameworks. The findings indicate that RBA significantly improves the reliability of accounting information by systematically identifying, assessing, and prioritizing high-risk financial areas prior to audit execution. By shifting focus from routine transactional testing to high-risk strategic and operational domains, RBA enhances audit efficiency, facilitates early fraud detection, and reduces the likelihood of material misstatements. Furthermore, the integration of risk assessment frameworks aligns accounting outputs with strict compliance standards, thereby strengthening stakeholder trust in published financial statements. Ultimately, this research underscores RBA as a vital strategic mechanism for optimizing audit effectiveness and maintaining the integrity of accounting systems.
Pengaruh Kompetensi terhadap Kinerja Pegawai Layanan Melalui Tingkat Pendidikan sebagai Variabel Moderasi (Studi Pelaksanaan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Serang) Nurul Rizkiyani; Wawan Prahiawan; Roni Kambara
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/azb9z513

Abstract

This study examines the relationship between competence, education level, and service employee performance at DPMPTSP Serang City. A quantitative approach was applied involving 87 employees selected through a saturated sampling technique. Data were collected using questionnaires and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. Competence in this study includes training, work experience, knowledge, communication, and work environment as important aspects supporting employees’ ability to perform service-related tasks. Education level was examined as a moderating variable to determine whether it strengthens the relationship between competence and service employee performance. The findings indicate that competence has a positive and significant effect on service employee performance. Meanwhile, education level positively moderates the relationship between competence and service employee performance, although the moderating effect is not statistically significant. These findings emphasize the importance of continuous competence development to support and improve service employee performance and the quality of public services.
Pengaruh Profitabilitas, Kecukupan Modal dan Risiko Kredit terhadap Keberlanjutan Keuangan pada Perusahaan Sektor Perbankan KBMI 3 dan 4 yang Terdaftar di BEI Tahun 2022-2025 Shan Jito Gomas; Tri Widyastuti
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/08djq964

Abstract

This study aims to examine the effects of profitability (ROA), capital adequacy (CAR), and credit risk (NPL) on financial sustainability (Net Interest Margin/NIM) at 14 conventional banks classified as KBMI 3 and 4 and listed on the Indonesia Stock Exchange for the period 2022-2025. Using a descriptive-verificative quantitative method via panel data regression (Fixed Effect Model based on Panel EGLS Cross-section weights), the analysis results indicate that all three independent variables simultaneously have a highly significant impact on financial sustainability. Partially, profitability has a positive and significant effect, demonstrating that profit-generating efficiency strengthens the stability of the bank's margin. This study also reveals an empirical anomaly where credit risk actually has a positive and significant effect, representing the success of these giant banking entities in implementing risk-based pricing strategies by widening interest rate margins as compensation for the rise in non-performing credit risk. Conversely, capital adequacy has a negative and insignificant effect because the average capital ratio in this group of banks is already excessively high (over-liquid), so its function has shifted to merely serving as a risk buffer rather than as the primary driver of margin growth.