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Jurnal Ekonomi, Manajemen, Akuntansi
Published by CV ULIL ALBAB CORP
ISSN : -     EISSN : 28285298     DOI : 10.56799
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam namun juga tidak terbatas pada bidang ilmu-ilmu sosial. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi terbit setahun 6 kali tiap tahun. Jurnal ini merupakan wadah bagi para akademisi, praktisi, mahasiswa, maupun lapisan masyarakat lain untuk mempublikasikan hasil penelitian dan pemikirannya. Jurnal ini menerima artikel dengan seleksi secara ketat dan berkomitmen menjaga kualitas artikel.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 4,217 Documents
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The Effect of Product Innovation and Product Differentiation on Competitive Advantage: Evidence from Rattan MSMEs in Cirebon Regency Muhammad Bintang Fathud Difa; May Dedu; Soesanty Maulany
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19111

Abstract

Rattan MSMEs in Cirebon Regency play a strategic role in supporting the local economy, employment, and the preservation of traditional handicrafts. However, increasing market competition, changing consumer preferences, and the demand for unique and high-quality products require these businesses to continuously strengthen their competitive advantage. Product innovation and product differentiation are widely recognized as important strategies for improving business performance and sustaining competitiveness in dynamic markets. This study aims to analyze the influence of product innovation and product differentiation on the competitive advantage of rattan MSMEs in Cirebon Regency. The research uses a quantitative method with an associative approach. The sample was determined through a purposive sampling technique with a total of 102 respondents. Data were collected using a Likert scale questionnaire and analyzed using multiple linear regression through SPSS. The results showed that product innovation had a positive but not significant effect on competitive advantage, while product differentiation had a positive and significant effect and became the most dominant variable. Simultaneously, both variables had a significant effect on competitive advantage. These findings indicate that the competitiveness of rattan MSMEs is more strongly influenced by the ability to create product differentiation, while product innovation needs to be further enhanced to generate a stronger impact. This research provides practical implications for MSMEs in developing effective strategies to strengthen sustainable competitive advantage.
Analisis Perkembangan Dan Peran Fintech Syariah Dalam Transformasi Ekonomi Digital Di Indonesia Ni'mazzad Al-Bahiy; Zainal Arifin; Jumaryani Jumaryani; Sa’ad bin Salim Ganim
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19119

Abstract

Penelitian ini bertujuan menganalisis perkembangan fintech syariah serta mengkaji perannya dalam mendukung transformasi ekonomi digital dan peningkatan inklusi keuangan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Penelitian menggunakan pendekatan kualitatif dengan metode studi pustaka (library research). Data diperoleh melalui penelaahan berbagai sumber sekunder yang meliputi artikel ilmiah, buku, regulasi Otoritas Jasa Keuangan (OJK), fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI), serta laporan resmi yang relevan. Data dianalisis menggunakan teknik analisis isi (content analysis) untuk mengidentifikasi tema dan pola yang berkaitan dengan implementasi fintech syariah. Hasil penelitian menunjukkan bahwa fintech syariah berperan dalam memperluas akses pembiayaan, meningkatkan inklusi keuangan UMKM, serta mendukung efisiensi transaksi digital melalui penerapan prinsip-prinsip syariah yang bebas dari riba, gharar, dan maysir. Meskipun demikian, optimalisasi implementasinya masih menghadapi tantangan berupa rendahnya literasi keuangan syariah, keterbatasan infrastruktur digital, dan penguatan tata kelola serta regulasi. Temuan ini memperkuat pemahaman mengenai kontribusi fintech syariah dalam pembangunan ekosistem ekonomi digital yang inklusif dan berkelanjutan, sekaligus menjadi masukan bagi regulator, pelaku industri, dan penelitian selanjutnya dalam mengembangkan inovasi keuangan syariah di Indonesia.
Pengaruh Investment Opportunity Set, Intellectual Capital dan Growth Opportunity Terhadap Nilai Perusahaan Biandra Biandra; Afridayani Afridayani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19146

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Investment Opportunity Set, Intellectual Capital, dan Growth Opportunity terhadap Nilai Perusahaan pada perusahaan sektor financial subsektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Penentuan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria tertentu sehingga diperoleh 64 sampel penelitian. Analisis data dilakukan menggunakan aplikasi EViews 13 dengan metode regresi data panel melalui pendekatan Random Effect Model (REM), serta didukung oleh pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa Investment Opportunity Set berpengaruh terhadap Nilai Perusahaan, Intellectual Capital dan Growth Opportunity tidak berpengaruh terhadap Nilai Perusahaan. Secara simultan Investment Opportunity Set, Intellectual Capital, dan Growth Opportunity terbukti berpengaruh terhadap Nilai Perusahaan
Penerapan Sistem Akuntansi Keuangan Pada Badan Perencanaan Pembangunan Daerah Provinsi Sulawesi Utara Ritopen Yigibalom; Kiet Tumiwa; Esrie Alvian Nixon Limpeleh
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19148

Abstract

Pengelolaan keuangan daerah yang transparan dan akuntabel memerlukan sistem akuntansi yang tertib dan terstandarisasi. Penelitian ini bertujuan menganalisis penerapan sistem akuntansi keuangan pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Sulawesi Utara, mencakup kesesuaiannya dengan Standar Akuntansi Pemerintahan berbasis akrual, kendala yang dihadapi, dan upaya perbaikan yang dilakukan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan wawancara semi-terstruktur, observasi, dan dokumentasi terhadap tiga informan utama: pejabat pengelola keuangan, bendahara pengeluaran, dan staf akuntansi. Teknik keabsahan data menggunakan triangulasi sumber dan teknik, dianalisis dengan model Miles, Huberman, dan Saldana. Hasil penelitian menunjukkan bahwa sistem akuntansi keuangan BAPPEDA telah berjalan melalui lima tahapan: perencanaan, pelaksanaan, pencatatan, pelaporan, dan pertanggungjawaban, dengan dukungan SIPD, rekap internal, SOP, verifikasi berjenjang, dan koordinasi dengan BPKAD. Penerapannya sesuai dengan PP Nomor 71 Tahun 2010, PP Nomor 12 Tahun 2019, dan Permendagri Nomor 77 Tahun 2020 tanpa temuan material dalam pemeriksaan. Kendala ditemukan pada aspek administratif (keterlambatan SPJ, dokumen tidak lengkap), teknis (gangguan jaringan, aplikasi SIPD lambat/error, sinkronisasi data), dan SDM (kebutuhan peningkatan kapasitas, tekanan beban kerja). Penelitian menyimpulkan perlunya penguatan koordinasi antarbidang, optimalisasi SIPD, peningkatan kapasitas SDM, dan penataan pengarsipan dokumen.
Analisis Sistem Penagihan Piutang Peserta Bukan Penerima Upah (PBPU) Pada BPJS Kesehatan Cabang Manado Shindy Marcella Angelica Rauw; Andreas Wangarry; Ruhiyat Ruhiyat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19170

Abstract

Penelitian ini bertujuan untuk menganalisis sistem penagihan piutang pada Peserta Bukan Penerima Uupah (PBPU) yang digunakan BPJS Kesehatan Cabang Manado. Penelitian ini memiliki latar belakang dari permasalahan banyaknya peserta bukan penerima upah yang iurannya menunggak karena belum membayar iuran pada setiap bulannya. Penagihan piutang peserta merupakan prosedur yang sangat penting dilakukan dalam menjaga keberlangsungan dari program JKN untuk tetap bisa memberikan jaminan kesahatan yang menyeluruh bagi masyarakat Indonesia. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara, dan studi pustaka. Dari hasil penelitian ini menunjukkan sistem penagihan piutang peserta bukan penerima upah pada BPJS Kesehatan Cabang Manado yang diterapkan sudah sesuai dengan teori sistem dan praktek yang ditetapkan dalam Peraturan Direksi BPJS Kesehatan Tentang Penunjuk Teknis Penagihan dan Pembayaran Iuran Jaminan Kesehatan Nasional.
The Effect of Hedonic Shopping Motivation and Price Discount on Impulse Buying with Positive Emotion As an Intervening Variable (Study on Skintific Gen Z Consumers in the Shopee Application in Malang City) Vanessa Devistian Kurnia Efendi; Irmayanti Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19182

Abstract

This study aims to analyze the influence of hedonic shopping motivation and price discount on impulse buying with positive emotion as an intervening variable. The method used is quantitative research, with data collection techniques through surveys and questionnaires. The population in this study is Gen Z Skintific consumers in the Shopee application in Malang City. The sampling technique used non-probability sampling with the purposive sampling method, the sample number was 140 respondents. The results of the study show that hedonic shopping motivation, price discount, and positive emotion have a direct effect on impulse buying. Hedonic shopping motivation and price discounts have a direct influence on positive emotions. Hedonic shopping motivation and price discount affect impulse buying indirectly through positive emotions as a mediating variable.
Manajemen Data Dalam Pengambilan Keputusan (Studi Kasus Pada Manajemen Dapodik Kabupaten Timor Tengah Selatan) Nikson Anin; Ajis Salim Adang Djaha; Nursalam Nursalam
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19210

Abstract

This study aims to analyze the management of the Basic Education Data System (Data Pokok Pendidikan / DAPODIK) in supporting educational policy decision-making in South Central Timor Regency. The research employed a qualitative approach using an instrumental case study design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using Creswell’s model with triangulation techniques to ensure data validity. The findings reveal that DAPODIK data management has not been implemented optimally and continues to experience dysfunction in administrative processes, reporting systems, database management, and data retrieval systems. The main challenges include limited internet infrastructure, low operator competency, delays in data synchronization, weak institutional coordination, and poor data integrity. These conditions directly affect the quality of educational decision-making, as reflected in the decline of Physical Special Allocation Fund (Dana Alokasi Khusus / DAK) allocations due to invalid data. Supporting factors include clear regulations, school principal support, operator competency, and automated validation systems. Improving the system requires strengthening operator capacity, enhancing technological infrastructure, conducting regular data audits, strengthening coordination mechanisms, and optimizing supervision to improve data validity and the effectiveness of data-driven educational policies.
The Influence of AI-Based Hyper-Personalization and Live Streaming Interaction on Consumer Purchase Intention on E-Commerce Platforms in Cirebon Muhammad Daffa Haidar Aqmal; Yusuf Yusuf
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19239

Abstract

In the current era of digital transformation, a major challenge in e-commerce is mitigating the risk of fraud in online transactions, which can erode consumer trust. This study aims to evaluate the impact of AI-driven hyper-personalization and live streaming interactions on consumer purchase intention. A quantitative approach was employed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Data were collected from online shopping platform users and analyzed using SmartPLS. The results indicate that AI-driven hyper-personalization has a positive and significant influence on purchase intention; this confirms that the effectiveness of algorithms in providing relevant recommendations enhances the technology's value as perceived by consumers. Furthermore, live streaming interactions exert a more dominant positive and significant influence on purchase intention, demonstrating that social presence and visual transparency facilitated by direct interaction are crucial elements in alleviating concerns regarding fraud risks. Overall, both variables demonstrate strong predictive power regarding purchase intention. The study concludes that while AI technology forms the foundation for intelligent personalization, the human touch provided through direct interaction remains a key factor in building trust and driving sales conversions within an increasingly competitive digital marketplace.
The Effect of Organizational Culture and Rewards on Employee Performance at The Cirebon Regency Health Department Firlyana Frischa Nabilla; Dharliana Hardjowikarto; Juwita Juwita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19254

Abstract

This research was conducted to investigate the influence of organizational culture and reward systems on employee performance at the Cirebon Regency Health Office, both individually and collectively. The study was driven by the need to enhance the quality of public services through the development of a supportive organizational culture and the implementation of an equitable reward system. A quantitative approach with an associative research design was adopted. The study involved 117 employees selected as respondents from the Cirebon Regency Health Office. Primary data were obtained through questionnaires and analyzed using Multiple Linear Regression with SPSS version 26.0. The analysis demonstrated that organizational culture positively and significantly influenced employee performance. Likewise, the reward system showed a positive and significant effect on employee performance. The simultaneous testing further confirmed that organizational culture and reward systems jointly had a significant impact on employee performance. These findings indicate that strengthening organizational values while implementing an effective and fair reward system can improve employee performance and contribute to higher-quality public services.
Which ESG Dimension Drives Market Valuation? Bukti Empiris Pada Perusahaan Consumer Non-Cyclicals di Indonesia Reggina Salsabila; Djunita Permata Indah; Juanda Astarani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19283

Abstract

Penelitian ini mengkaji pengaruh dimensi-dimensi pengungkapan ESG (Environmental, Social, dan Governance) secara individual terhadap market valuation perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2022-2025. Dengan menggunakan regresi data panel dengan sampel 25 perusahaan (100 pengamatan perusahaan-tahun), penelitian ini mengukur pengungkapan ESG melalui standar GRI dan market valuation melalui Tobin’s Q. Hasil penelitian menunjukkan bahwa Environmental Disclosure berpengaruh negatif dan signifikan terhadap market valuation (koefisien: -0,758067, p<0,05). Sementara itu, Social Disclosure dan Governance Disclosure menunjukkan pengaruh positif namun tidak signifikan menjelaskan 81,72% variasi market valuation (p<0,001). Temuan ini menunjukkan bahwa respons pasar terhadap pengungkapan ESG masih bervariasi antar dimensi. Penelitian ini berkontribusi pada pemahaman hubungan antara ESG dan market valuation di negara berkembang serta memberikan wawasan untuk meningkatkan strategi pelaporan keberlanjutan.

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