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FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Universitas Mulawarman
ISSN : 14111713     EISSN : 2528150X     DOI : https://doi.org/10.30872/jfor.v27i1
Core Subject : Economy,
Economics, Econometrics & Finance
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi is a scientific journal that focuses on research and studies in the fields of economics, management, and accounting. This journal is published periodically four times a year, namely in January, April, July, and October. This journal is managed by the Faculty of Economics and Business, Mulawarman University, with the aim of providing a platform for academics, researchers, and practitioners to publish their latest research results. Through this publication.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
 1   2 
Search results for , issue "Vol. 27 No. Special Issue (2025): Desember" : 20 Documents clear
The Impact of Negative Campaign and Shock Advertising on Consumer Trust and Purchase Intention toward Local and Imported Skincare Brands in Indonesia Pangestu, Bradley; Setioningsih, Agustina Intan; Nafi, Ahmad Fairuz; Santoso, Bagas; Septylo, Diva Varella; Alifa, Muhammad Fhazil
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4439

Abstract

Abstract The skincare industry has attracted a lot of interest. Despite its positive aspects, the skincare industry faces serious reputational challenges, one of which is the practice of negative campaigns against local brands. Therefore, this paper aims to analyze the influence of negative campaigns and shock advertising on consumer trust and purchase intention towards local and imported skincare brands in Indonesia, the scientists have proved those marketing techniques had influenced customers behavior. The research method used is a quantitative approach with data collection through an online questionnaire to people who are currently using local and imported skincare products specially at the Faculty of Economics and Business, Mulawarman University. A Likert scale of 1–5 was applied to measure respondents' perceptions of the research variables: negative campaigns, shock advertising, consumer trust, and purchase intention, to know the impact of those variables to customers behavior. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test direct relationships, mediation effects, and moderation. The hypothesis proposed in this PLS-SEM model confirms that (a) Negative Campaign (NC) has negative impact on Consumer Trust (CT) and Purchase Intention (PI); (b) Shock advertising (SA) affects Consumer Trust (CT) negatively but affects positively on Purchase Intention (PI); and (c) Consumer Trust (CT) has a positive impact on Purchase Intention (PI).  
The Influence of Perceived Personalization on Sustainable Purchase Decision: The Mediating Roles of AI Trust and Customer Experience Aprilia, Wiena; Said, Arvin; Raihany, Raysha Fadillah; Asrillah, Nurul; Aulia, Zahra; Martiyanti, Dwi
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4440

Abstract

Increasing competition in the beauty industry requires companies to continuously innovate and improve service quality. One rapidly growing innovation is the application of personalized artificial intelligence (AI) services to provide experiences relevant to individual needs and build customer trust in the brand. This study aims to analyze the perceived influence of personalization on the AI Skin Analyzer feature on purchasing decisions by examining the mediating role of customer experience and trust in AI. This study uses a quantitative approach involving 150 respondents who are beauty website users who have used the AI Skin Analyzer feature in Samarinda. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationship between variables. The results show that perceived personalization significantly influences customer purchasing behavior. This relationship was also mediated by experience and trust in the AI skin analyzer. The study shows that the use of personalized AI leads to positive experiences, increases trust, and has a positive impact on purchasing behavior. These findings contribute to the understanding of how personalized AI services can shape consumer perceptions and behaviors in the beauty industry
Implementation of Good School Governance (GSG)  at Islamic Primary School Darud Dakwah Wal Irsyad (DDI) North Sangatta, East Kutai Regency, East Kalimantan Hardianti, Hardianti; I.R Sari, Wulan; Lahjie, Annisa Abubakar
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4441

Abstract

This research aims to analyze the implementation of Good School Governance (GSG) at SD Islam DDI Sangatta Utara in Kutai Timur Regency, East Kalimantan, and its relation to school performance and accreditation achievement. The implementation of GSG focuses on four main principles namely accountability, transparency, participation, and equity, which contribute to strengthening school governance. This study employed a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation involving the principal, teachers, school committee members, and parents as informants. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results indicate that the implementation of Good School Governance at SD Islam DDI Sangatta Utara has been initiated but remains suboptimal. Accountability is implemented through reporting of school programs, the documentation has not fully served as a public accountability instrument. Transparency is still limited and has not reached all stakeholders effectively. Community participation exists but mostly focuses on basic support and occasional school activities rather than active involvement in program planning and evaluation. Equity in educational services is ensured in terms of students’ treatment and learning opportunities. However, it is not fully supported by adequate educational facilities and infrastructure. School performance remains in the fair category, as reflected by the continued accreditation score of C, with infrastructure issues as the primary factor hindering quality improvement. The study concludes that the principles of GSG play a strategic role in enhancing the quality of education at SD Islam DDI Sangatta Utara. Therefore, strengthening each principle of GSG and improving collaboration among stakeholders are needed to support the improvement of school performance and sustainable accreditation development
Employee Competence, Service Quality, and Job Satisfaction as Predictors of Organizational Commitment: Evidence from Indonesia’s Railway Sector Fitriani, Aprilya; Fauziah, Fauziah
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4442

Abstract

Understanding the factors that shape organizational commitment remains a central concern in organizational and human resource management research, particularly in public and highly regulated organizations. However, empirical evidence on the role of service quality and job satisfaction, alongside employee competence, in influencing organizational commitment within state-owned transportation organizations remains limited. This study addresses this gap by examining the effects of competence, service quality, and job satisfaction on organizational commitment within a state-owned railway organization. Using a quantitative causal design, data were collected from 127 permanent employees of PT Kereta Api Indonesia (Persero) Daop 9 Jember through a structured questionnaire and analyzed using multiple linear regression. The findings reveal that competence has a negative and statistically insignificant effect on organizational commitment, indicating that competence alone does not automatically strengthen employee attachment in bureaucratic contexts. In contrast, service quality and job satisfaction have significant positive effects on organizational commitment, with job satisfaction emerging as the strongest predictor. The study contributes theoretically by explaining the conditional role of competence through person–job fit, skill underutilization, and institutional constraint perspectives. Practically, the findings highlight the importance of improving service quality, enhancing job satisfaction, and aligning competence development with job design and organizational systems to foster organizational commitment in public sector organizations
Students' Understanding of the Concept of Usury (Riba) and Its Impact on Life: A Qualitative Study of Islamic Economics Students at Mulawarman University Romli, Muhammad
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4443

Abstract

This study is about understanding what Sharia Economics students at Mulawarman University know about the concept of usury. We also want to see how it affects their life. We used a method to do this. This method is called approach. We collected data by talking to students, in depth watching what they do and looking at documents. We did this with 10 students who started school between 2021 and 2024. What we found out is that most students know the idea of usury. They think of it as something that's not fair like adding extra money to a debt or when buying and selling things, which is not allowed in Islam. The students understood the topic in ways. Some of the students had a better understanding of the whole thing. They really got how bad usury is. Usury has a bad impact on people. It can cause problems for individuals like getting stuck in debt feeling stressed and losing the things in life. Usury also causes problems for the community like people not being treated equally economic problems and people not helping each other much. The impact of usury is bad for the community and, for individuals it can lead to inequality, economic injustice and weakened solidarity and for individuals it can cause debt traps, stress and loss of blessings
Implementation of Islamic Business Ethics Principles in MSMEs in Kutai Kartanegara: A Study at SRC Kurnia Store Tenggarong Seberang Muliadi, Muhammad; Abdullah, Rais
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4444

Abstract

This research aims to determine the implementation of Islamic business ethics principles in Micro, Small and Medium Enterprises (MSMEs) at SRC Kurnia Store Tenggarong Seberang. This research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. Research informants consist of store owners, employees, and customers of SRC Kurnia Store. Data analysis was carried out through data condensation, data presentation, triangulation, and drawing conclusions. The research results show that SRC Kurnia Store has implemented five principles of Islamic business ethics, namely: (1) Tawhid, although worship facilities are still limited; (2) Balance, with a fair salary system based on regional minimum wage and incentive provision; (3) Free Will, by implementing healthy competition without harming other traders; (4) Responsibility, by maintaining product quality and being responsive to customer complaints; and (5) Truth, by instilling a culture of honesty although price transparency is not yet optimal. This research concludes that SRC Kurnia Store has generally implemented the principles of Islamic business ethics well, but there are still aspects that need improvement such as providing adequate worship facilities and displaying price labels on all products
Indirect Effects of Inflation and Monetary Tightening on Gold Prices in Indonesia: The Mediating Role of Rupiah Depreciation Ariswati, Lusiana Desy; Filani, Libran; Aini, Rohana Nur; Raihan, Muhammad
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4445

Abstract

This study offers a comprehensive examination of the macroeconomic factors influencing domestic gold prices in Indonesia, emphasizing the mediating role of Rupiah exchange rate depreciation. Utilizing 70 monthly observations from January 2020 to October 2025, a timeframe marked by the COVID-19 pandemic's disruptions, supply chain challenges, and global monetary shifts, the research draws on economic principles such as the quantity theory of money and the monetary trilemma to test seven hypotheses on direct and indirect effects. Empirical results confirm strong long-run cointegration among the variables, but reveal weak short-run transmission from inflation and the BI Rate to exchange rate movements. Exchange rate depreciation emerges as a borderline statistically significant driver of gold prices, while inflation and the BI Rate are not statistically significant predictors.This pattern indicates that the limited explanatory power of inflation and the BI Rate reflects the dominance of external shocks, such as global capital flows and international monetary tightening, rather than a weakness of the empirical model itself. These findings indicate that currency dynamics, rather than domestic macroeconomic fundamentals alone, constitute the dominant transmission channel for gold price movements in Indonesia, highlighting the fragility of standard macro-financial relationships in an emerging-market context
The Role of Experiential Value in Mediating the Effect of Product Quality and Service Encounter on Customer Loyalty at Tomoro Coffee Balikpapan Firlianzo, Muhammad; Kuleh, Yohanes; Adhimursandi, Doddy
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4447

Abstract

This study investigates the mediating role of experiential value in the relationship between product quality, service encounter, and customer loyalty at Tomoro Coffee Balikpapan. The research aims to understand how customers’ perceived experiences influence their loyalty in the modern coffee shop industry. Using a quantitative approach which is data were collected through questionnaires distributed to 162 respondents who are regular customers of Tomoro Coffee. The data were analyzed using PLS-SEM with SmartPLS 4.0 software. The results show that product quality and service encounter have a positive and significant effect on experiential value and customer loyalty. Furthermore, experiential value has a positive and significant impact on customer loyalty and acts as a partial mediator in the relationship between product quality, service encounter, and customer loyalty. These findings confirm that customer experiences play a crucial role in transforming perceptions of quality and service into long-term loyalty. The study contributes theoretically by reinforcing the importance of experiential marketing and value creation in the coffee shop industry, while practically guiding managers to enhance both tangible and intangible service aspects to strengthen customer loyalty
Analysis of E-Commerce Usage on Consumer Behavior from an Islamic Perspective: Case Study of Sharia Economics Students at Mulawarman University Ramadani, Rahmi; Adawiyah, Rabiatul
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4448

Abstract

The development of digital technology has driven the increased use of e-commerce among university students, including those who are Muslim. This phenomenon has the potential to influence consumption patterns that should be based on Islamic values. This study aims to analyze the consumption behavior of Muslim students in using e-commerce from an Islamic perspective, with a focus on the application of the principles of halal (permissible), simplicity, tawhid (monotheism), and trustworthiness (amanah). This study used a descriptive qualitative approach with in-depth interviews with five students of the Sharia Economics Study Program at Mulawarman University who actively shop through e-commerce. The data obtained were analyzed using thematic analysis to identify consumption behavior patterns that align with Islamic principles. The results show that e-commerce simplifies and increases the efficiency of students' shopping activities, but also has the potential to trigger consumptive behavior. Overall, informants strive to apply halal principles by selecting products with clear halal certification, maintaining simplicity, and upholding the values of tawhid (monotheism) and trustworthiness in every transaction. Thus, the use of e-commerce can be in line with Islamic teachings if supported by spiritual awareness and moral responsibility
Debt Ratio Optimization as an Alternative Approach to Capital Structure Determination Using the Lagrange Method Ario, Muhammad; Tanlianto, Alphero; Fathanah, Muhammad Halim; Jovan Lo, Jesen; Defung, Felisitas
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. Special Issue (2025): Desember
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4449

Abstract

This study develops a mathematical optimization model for determining the optimal debt ratio in a firm’s capital structure using the Lagrange method. By expressing equity value as a function of leverage, the model identifies a structural asymptote that divides the feasible region into positive and negative equity outcomes, thereby eliminating the possibility of an interior maximum and mathematically refuting the central prediction of the Trade-Off Theory. The first-order condition produces two critical points, but only one lies within the positive region and is shown through second-order analysis to be a local minimum rather than an optimum. Numerical simulation and empirical validation further demonstrate that optimal equity value arises under two extreme leverage conditions: zero leverage for conservative strategies and high leverage approaching the asymptote for aggressive strategies. These results establish a new analytical foundation for capital structure theory, provide a basis for developing more complex econometric models, and offer practical guidance for firms in prioritizing leverage decisions according to their risk preferences and strategic objectives

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