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Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29865689     DOI : https://doi.org/10.54209
Core Subject : Economy, Science,
Economics, Econometrics & Finance Library & Information Science
Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) is a journal in the field of Management, Accounting and the Cluster of Economic Sciences with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economics Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, and others), Marketing, Transportation Management, Industrial Management, Informatics Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Quality of Service, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital and Investment Markets, SME Accounting, Rural Credit Institution Accounting, And other related fields of science.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 105 Documents
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Economic Potential and Business Development Strategy of Oil Palm Frond Waste Utilization in Rokan Hilir Regency, Indonesia Junaidi Junaidi; Suhendri Suhendri; Zulham Zulham; R.Turino Januar Budyanto
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

This study evaluates the economic potential and strategic options for utilizing oil palm frond waste as an additional source of income for farmers and communities living around the plantation. The research was conducted from June to August 2026 at the Sei Meranti Estate of PT Perkebunan Nusantara IV, Meranti Makmur Village, Rokan Hilir Regency, Riau Province. A descriptive mixed-methods design was employed. The study involved 65 respondents, selected using the Slovin formula and proportionate stratified random sampling, together with eight key informants chosen through purposive sampling. Data were collected through observation, questionnaires, interviews, documentation, and a literature review. The analytical procedures included descriptive analysis, cost and revenue analysis, income analysis, the revenue–cost ratio, income contribution analysis, and SWOT analysis using the IFAS and EFAS matrices. The findings indicate that 60% of respondents reported that oil palm fronds were still arranged between planting rows and had not yet been processed into commercial products. Fermented animal feed emerged as the most promising alternative, generating a net income of IDR 4,500,000 per month, an R/C ratio of 1.75, and an income contribution of 8.57%. The SWOT analysis positioned the business development strategy in Quadrant I. The priority strategies include establishing a group-based business unit, providing processing training, procuring shredding machinery, standardizing production processes, conducting market trials, and strengthening collaboration among the company, the Village-Owned Enterprise (BUMDes), the village government, and local livestock farmers.
Digital Payments, Social Media, and Mental Accounting: Determinants of Generation Z’s Consumption Behavior Asnawir Asnawir; Nurhaedah Nurhaedah; Baso Sardjan; A. Muh. Anzhari; Revoldai Agusta; Andi Fajriansyah
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

Advances in financial technology and the penetration of social media have transformed the consumption patterns of Generation Z, a group of digital natives in Indonesia. This study aims to analyze the influence of payment digitization, mental accounting, and social media lifestyle exposure on the consumption behavior of Generation Z, as well as to examine the role of financial self-efficacy as a moderating variable in these three relationships. The study employed a quantitative approach using a survey of 109 Generation Z respondents aged 17–28 in Makassar, selected through purposive sampling. Data were collected via an online questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the assistance of SmartPLS. The results indicate that payment digitalization, mental accounting, and exposure to social media lifestyles have a positive and significant effect on Generation Z’s consumer behavior. Financial self-efficacy was found to significantly weaken the influence of payment digitalization and mental accounting on consumer behavior; however, it failed to weaken the influence of exposure to social media lifestyles, as lifestyle factors proved to be more dominant than an individual’s capacity to manage finances. These findings have important implications for the development of digital financial literacy strategies that target psychological and social aspects not merely the improvement of financial knowledge in order to protect the younger generation from the risks of excessive digital consumerism.
The Halalness of Affiliate Commissions on AI-Based Product Promotions from the Perspective of DSN-MUI Fatwa No. 112/DSN-MUI/IX/2017 on Ijarah Rafika Shahira Adisti; Fatimah Zahara
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

Advances in digital technology are driving the use of artificial intelligence (AI) in affiliate marketing for the creation, management, and distribution of promotional content. The use of AI in product visualization and marketing personalization raises questions regarding the halal status of affiliate commissions when promotions may contain manipulative elements that influence consumer perception. This study aims to analyze the halal status of affiliate commissions in AI-based product promotions based on DSN-MUI Fatwa No. 112/DSN-MUI/IX/2017 regarding the ijarah contract. The study employs a qualitative method with a normative legal approach through the analysis of fatwas, muamalah fiqh literature, and various scientific studies related to affiliate marketing and AI technology, as well as AI-based analysis of affiliate promotional content and consumer comments. The results indicate that affiliate commissions are halal provided that promotions are conducted honestly, transparently, and in accordance with the actual conditions of the product, while fulfilling the principles of clarity regarding the subject matter (ma'qud 'alaih) and compensation (ujrah). Commissions may be considered dubious (syubhat) if the promotion contains hyperbole, visual manipulation, or unclear information that gives rise to gharar and tadlis. The use of AI is permitted as long as it does not mislead consumers and remains consistent with Sharia principles in digital marketing activities.
An Integrative Model of Organizational Communication and Values-Based Work Culture for Enhancing Employee Engagement and Organizational Performance in a Catholic Higher Education Institution Lestari Pratiwi Sitanggang; Miska Irani Br Tarigan; Donalson Silalahi; Pandapaotan Sitompul
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

The transformation of higher education governance requires universities to develop management systems that not only focus on organizational performance but also foster employee engagement through effective organizational communication and a values-based work culture. This study aims to develop and empirically test an integrative model examining the effects of organizational communication and values-based work culture on organizational performance through employee engagement at Universitas Katolik Santo Thomas. A quantitative explanatory research design was employed. Data were collected from 150 respondents, comprising permanent academic staff and administrative personnel, selected using purposive sampling. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The findings indicate that organizational communication does not have a significant effect on employee engagement but has a positive and significant direct effect on organizational performance. In contrast, a values-based work culture has positive and significant effects on both employee engagement and organizational performance. Furthermore, employee engagement positively influences organizational performance and partially mediates the relationship between values-based work culture and organizational performance, while it does not mediate the relationship between organizational communication and organizational performance. The proposed model explains 55.6% of the variance in organizational performance. This study proposes an integrative model that links structural, values-based cultural, and psychological dimensions in enhancing organizational performance within a values-based higher education institution. The findings extend Social Exchange Theory and contribute to the growing body of knowledge on organizational management in values-based higher education institutions.
Dynamics of Hotel Financial Performance Based on Operational and Profitability Indicators: A Case Study of Hotel Mercure Bandung Nexa Supratman Lesfandra Lesfandra; Dony Oktariswan
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze the financial performance dynamics of the Mercure Bandung Nexa Supratman Hotel during the 2022–2025 period based on operational and profitability indicators. The study uses a quantitative descriptive approach with a case study method. Secondary data were obtained from the hotel's internal management reports on Occupancy Rate (OR), Average Daily Rate (ADR), Revenue per Available Room (RevPAR), Gross Operating Profit (GOP), as well as Budget and Actual data. The analysis was conducted using Trend Analysis, Growth Analysis, and Budget versus Actual Analysis. The results show that Occupancy Rate, ADR, RevPAR, Total Revenue, and GOP fluctuated during the study period. Hotel performance increased until 2024, but declined in 2025 as indicated by declining occupancy rates, revenue, and profitability. Budget versus Actual analysis shows a favourable variance in 2022–2024 and an unfavourable variance in 2025. These findings indicate that increased revenue is not always followed by increased profitability because it is influenced by operational cost control. The novelty of research on the integration of operational indicators, profitability, and budget achievement in a single evaluation framework for the dynamics of hotel financial performance as a basis for strategic decision making.

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