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Contact Name
Dedi Sufriadi
Contact Email
dedisufriadi@serambimekkah.ac.id
Phone
+6285260082672
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jurnalpeng@gmail.com
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CV. Teewan Solutions Jl. Syiah Kuala, Kp. Mulia, Kuta Alam, Banda Aceh
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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 795 Documents
Pengaruh Green Financing, Environmental Disclosure, dan Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Novita R.Laode Mido; Hasim As'ari; Ika Wulandari; Nugraeni Nugraeni
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/rm53v566

Abstract

This study aims to analyze the effect of green financing, environmental disclosure, and financial performance on firm value in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value was measured using Tobin's Q, green financing was measured using Green Coin Rating (GCR), environmental disclosure was measured using the GRI Standards environmental disclosure index, and financial performance was measured using Return on Assets (ROA). This study employed a quantitative approach with secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 28 companies with 63 observations after excluding 21 outlier observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 22. The results show that green financing has no significant effect on firm value (coefficient 0.076; significance 0.789). Environmental disclosure also has no significant effect on firm value (coefficient 0.417; significance 0.126). Financial performance proxied by ROA has no significant effect on firm value either (coefficient 0.859; significance 0.244). The Adjusted R Square value of 0.007 indicates that the three independent variables are only able to explain 0.7% of the variation in firm value, while the remaining 99.3% is explained by other factors outside the research model.
Pengaruh Fitur Layanan dan Keamanan Transaksi terhadap Kepuasan Pengguna Aplikasi Tring pada PT. Pegadaian Cabang Krakatau UPC Mahameru Kota Medan Lasmarito Tampubolon; Aisyah Azhar Adam
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/sbedz283

Abstract

Keluhan mengenai login yang gagal, data yang tidak tersimpan, dan fitur yang terbatas pada aplikasi Tring Pegadaian, ditambah temuan penelitian terdahulu yang belum konsisten, mendasari penelitian ini. Penelitian ini bertujuan menganalisis pengaruh fitur layanan dan keamanan transaksi terhadap kepuasan pengguna aplikasi Tring pada PT Pegadaian Cabang Krakatau UPC Mahameru Kota Medan dengan desain kuantitatif asosiatif. Sampel sebanyak 98 responden ditentukan dari 4.725 nasabah dengan rumus Slovin (e = 10%) dan probability sampling. Data kuesioner skala Likert lima poin dianalisis dengan regresi linear berganda menggunakan SPSS 26. Fitur layanan (B = 0,321; β = 0,429; p < 0,001) dan keamanan transaksi (B = 0,408; β = 0,547; p < 0,001) berpengaruh positif dan signifikan terhadap kepuasan pengguna. Secara simultan, kedua variabel signifikan (F = 502,718 > F tabel 3,09; p < 0,001; adjusted R² = 0,912). Persepsi keamanan transaksi berkontribusi lebih besar, sehingga manajemen perlu memprioritaskan akurasi transaksi, perlindungan akun, dan kelengkapan pilihan transaksi.
Pengaruh Pilihan Produk, Kelengkapan Produk dan Store Atmosphere Terhadap Keputusan Pembelian Emas (Studi Kasus PT. Pegadaian UPC William Iskandar) Maria Kristalis Halawa; Aisyah Azhar Adam
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/rp8yz687

Abstract

Data nasabah emas pada PT Pegadaian UPC William Iskandar berfluktuasi selama 2022–2025, dan prasurvei menunjukkan pilihan produk yang terbatas, stok yang sering kosong, serta ruang pelayanan yang kurang nyaman. Penelitian ini bertujuan menganalisis pengaruh pilihan produk, kelengkapan produk, dan store atmosphere terhadap keputusan pembelian emas. Desain kuantitatif asosiatif diterapkan pada 108 nasabah yang dipilih dengan accidental sampling; ukuran sampel ditentukan dengan rumus Slovin (e = 10%) dari 752 nasabah dan ditambah sekitar 20%. Data kuesioner skala Likert lima poin dianalisis dengan uji asumsi klasik dan regresi linear berganda menggunakan SPSS 26. Pilihan produk (B = 0,343; β = 0,274; p = 0,001), kelengkapan produk (B = 0,391; β = 0,334; p < 0,001), dan store atmosphere (B = 0,394; β = 0,383; p < 0,001) berpengaruh positif dan signifikan terhadap keputusan pembelian. Secara simultan, ketiga variabel signifikan (F = 443,563 > F tabel 2,69; p < 0,001; adjusted R² = 0,925). Unit layanan perlu menjaga ketersediaan ukuran emas yang dibutuhkan nasabah dan meningkatkan kenyamanan ruang pelayanan.
Analisis Peran BPKP dalam Pengawasan Keuangan dan Pembangunan Daerah Kota Makassar Nelsya Listra Maneng Tana; Sita Yubelina Sabandar
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ttbta543

Abstract

Pengawasan keuangan dan pembangunan daerah merupakan aspek penting dalam mewujudkan tata kelola  pemerintahan yang transparan dan akuntabel. Penelitian ini bertujuan untuk menganalisis peran Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sulawesi Selatan dalam pengawasan keuangan dan pembangunan daerah Kota Makassar,mengidentifikasi kendala dalam pelaksanaannya, serta mengkaji upaya penguatan pengawasan yang dilakukan. Penelitian menggunakan metode kualitatif deskriptif, dengan data primer diperoleh melalui wawancara terhadap tiga informan di Kantor BPKP Perwakilan Provinsi Sulawesi Selatan, serta data sekunder berupa peraturan perundang-undangan, publikasi resmi BPKP, dan studi pustaka. Analisis data dilakukan melalui tahap pengumpulan, reduksi, penyajian data, dan penarikan kesimpulan, dengan uji keabsahan data melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa BPKP menjalankan pengawasan melalui audit, reviu, monitoring, dan evaluasi yang berorientasi pada pencegahan dengan pendekatan berbasis risiko. Dalam perspektif Agency Theory, kegiatan tersebut mengurangi asimetri informasi antara pemerintah daerah sebagai agent dan masyarakat sebagai principal, sehingga mendukung terciptanya good governance. Meskipun demikian, pelaksanaan pengawasan masih menghadapi kendala keterbatasan sumber daya manusia. 
Potensi Koperasi Desa Merah Putih: Analisis Kelembagaan dalam Perspektif Ekonomi Syariah dan Pembangunan Nasional Farhan Zikry; Raeyan Kasvi; Oktavi Maulizar; Zikri Rahmat
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/vybgjm08

Abstract

Koperasi Desa/Kelurahan Merah Putih (KDMP) merupakan kebijakan strategis nasional yang bertujuan memperkuat ekonomi kerakyatan berbasis desa melalui penguatan kelembagaan koperasi. Penelitian ini menganalisis KDMP dalam perspektif kelembagaan, ekonomi syariah, dan pembangunan nasional dengan menempatkan koperasi sebagai institusi ekonomi kolektif yang memiliki logika internal, nilai, dan kapasitas adaptif. Metode penelitian yang digunakan adalah kualitatif normatif-konseptual melalui analisis regulasi perkoperasian, kebijakan publik, serta literatur ekonomi syariah. Hasil kajian menunjukkan bahwa koperasi secara historis dan konstitusional memiliki legitimasi kuat sebagai instrumen pemerataan ekonomi dan penguatan ekonomi lokal. Prinsip-prinsip koperasi memiliki kesesuaian nilai dengan ekonomi syariah, namun rasionalitas ekonomi syariah tidak bekerja secara otomatis tanpa institusionalisasi melalui pengaturan hukum, penggunaan akad syariah, dan mekanisme pengawasan. Dalam kerangka pembangunan nasional, KDMP berpotensi memperkuat sirkulasi ekonomi lokal, meningkatkan inklusi keuangan, dan mendukung ketahanan pangan. Namun, implementasinya menghadapi tantangan berupa keterbatasan kapasitas kelembagaan, risiko formalisasi akibat pendekatan top-down, serta potensi tumpang tindih dengan lembaga ekonomi desa lainnya. Oleh karena itu, keberhasilan KDMP bergantung pada keseimbangan antara peran fasilitatif negara dan kemandirian koperasi berbasis partisipasi masyarakat
Talent Management and Employee Retention Intention at NC99 Acoustic: The Sequential Mediating Roles of Career Development and Organizational Support Ananda Catur Arifianto; Ida Nuryana
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/eabsfa23

Abstract

Employee retention is essential in specialized manufacturing industries where production continuity depends on technical competencies and accumulated experience. This study examines the relationships among talent management, career development, organizational support, and employee retention intention at NC99 Acoustic, an audio sound system enclosure manufacturer. A quantitative cross-sectional survey involving 300 employees was analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The results revealed that talent management was positively associated with career development (β = 0.687), organizational support (β = 0.247), and retention intention (β = 0.264). Career development was positively related to organizational support (β = 0.517) and retention intention (β = 0.176). Organizational support demonstrated the strongest direct association with retention intention (β = 0.347). All six direct and five indirect relationships were statistically significant, including sequential mediation through career development and organizational support (β = 0.123, p < 0.001). The model explained 47.9% of the variance in employee retention intention. These findings highlight the importance of integrating technical career development and organizational support into workforce retention strategies in specialized manufacturing environments.
Non-Interest Income Ratio, Non-Performing Loans, Operating Efficiency, and Bank Profitability: The Moderating Role of Bank Size in Conventional Banks Listed on the Indonesia Stock Exchange (IDX) Arlin MP Gatti; Maat Pono; Andi Ratna Sari Dewi
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5zrgvn81

Abstract

This paper asks whether the non-interest income ratio (NII), non-performing loans (NPL), and operating efficiency (BOPO) explain the profitability of conventional banks, and whether bank size changes the strength of each link. The sample is 43 conventional banks listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025, yielding 215 bank-year observations. The analysis draws on signaling theory and the efficient structure hypothesis. A moderated panel regression was estimated after the Chow and Hausman tests pointed to a fixed effect model, with predictors mean-centered. Tests showed groupwise heteroskedasticity and first-order autocorrelation, so standard errors are clustered by bank. Higher BOPO reduces return on assets (ROA) sharply, while larger banks earn more. NII and NPL have no significant direct effect on ROA. Size softens the damage done by a high BOPO but does not condition the effect of NII or NPL. For listed Indonesian banks, profitability therefore depends chiefly on keeping costs under control, and scale offers some protection against inefficiency without offsetting weak credit quality or improving a poor revenue mix. Managers and regulators should therefore prioritize cost efficiency over fee-income expansion.
Modernizing Tradition: How Packaging Creativity and Consumer Curiosity Shape Purchase Intention for Traditional Snacks – A Moderated Mediation Model Hendri Triyanto; Budhi Haryanto; Arneta Ceysa Rosalina
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5q9vt023

Abstract

Producers of traditional snacks in emerging markets must modernize their packaging without eroding the authenticity that defines their products. Drawing on the stimulus–organism–response (SOR) framework and the theory of reasoned action (TRA), this study examines how packaging creativity shapes consumer attitude and purchase intention, and whether consumer curiosity conditions this process. Data were collected through an online survey of 255 Indonesian consumers who evaluated the modernized packaging of Gethuk Anyar, a traditional cassava snack from Ngawi, East Java, and analyzed using partial least squares structural equation modeling (PLS-SEM). Packaging creativity was positively associated with attitude (β = 0.551) and purchase intention (β = 0.273). Attitude was the strongest predictor of purchase intention (β = 0.610) and partially mediated the creativity–intention relationship (indirect effect = 0.336). Curiosity strengthened the creativity–attitude link (β = 0.170), and the index of moderated mediation was significant (0.103, p = 0.030), indicating a stronger attitudinal pathway among more curious consumers. The model explained 26.9% of the variance in attitude and 60.2% in purchase intention. The findings suggest that micro, small and medium-sized enterprises can combine novelty with culturally relevant cues in packaging and use curiosity-evoking communication to convert visual attention into purchase intention.
Pengaruh Belanja Modal Pada Sektor Pendidikan Dan Jumlah Guru Terhadap Angka Partisipasi Sekolah Di Kabupaten Mimika Slamet Wahyudi; Antje Tuasela
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/hy8v8576

Abstract

This study aims to determine the influence of capital expenditure in the education sector and the number of teachers on the School Participation Rate (SPR) in Mimika Regency, both partially and simultaneously. The study employs an associative method with a quantitative approach, utilizing secondary data covering the 2016–2025 period, obtained from the Mimika Regency Education Office, the Central Statistics Agency (BPS), the Regional Financial and Asset Management Agency, and the Directorate General of Fiscal Balance at the Ministry of Finance of the Republic of Indonesia. Data analysis was conducted using descriptive statistics and multiple linear regression with the assistance of SPSS. The results indicate that, when considered individually, capital expenditure in the education sector has a significant negative effect on the SPR, while the number of teachers also shows a negative influence, though it is not statistically significant. Simultaneously, both capital expenditure in the education sector and the number of teachers have a significant impact on the SPR. The findings suggest that an increase in educational capital expenditure has not yet been directly followed by an improvement in the SPR; therefore, more targeted management of educational spending, as well as the equitable distribution of educators and educational services, must be prioritized to support increased school participation in Mimika Regency.
Application of Information Technology to the Quality of Internal Audit at the Port of Indonesia Persero Regional 4 Makassar Jelira Anastasia Kiding; Wendy Kala Tikupadang
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/taq5wb16

Abstract

This study examines the application of information technology, particularly the Audit Management System (AMS) integrated with Pelindo Risk Management (PRiMa), and its effect on the quality of internal audit at PT Pelabuhan Indonesia (Persero) Regional 4 Makassar. It also examines the use of data analytics, the readiness of human resources, and the obstacles to implementation. The study uses a qualitative descriptive approach. Data were collected through online written interviews with internal auditors, finance and supervisory staff, and system managers, and were analyzed descriptively in three stages: data collection, data presentation, and conclusion drawing. The findings indicate that AMS improves the quality of internal audit, as shown by a more structured audit process, more complete audit evidence, and tighter supervision than before digitalization. Data analytics in AMS and PRiMa helps auditors identify risks and anomalous patterns faster and more thoroughly. Several obstacles remain, namely unstable networks, imperfect data integration between systems, and differences in technology mastery among employees. Human resources are generally ready to use the systems, supported by continuous training, although further assistance is still needed. The study concludes that the success of internal audit digitalization depends on strengthening technology infrastructure and human resource readiness in a sustainable manner.