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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 106 Documents
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Motivasi, Kemampuan Kerja, dan Dukungan Organisasi sebagai Determinan Kinerja Pengurus Barang di OPD Kabupaten Malinau Salong, Heryanto Vernando; Utomo, Mohamad Nur
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/2578

Abstract

Kinerja pengurus barang dalam pengelolaan Barang Milik Daerah (BMD) menjadi faktor krusial dalam efektivitas tata kelola aset pemerintah daerah. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan kemampuan kerja terhadap kinerja pengurus barang pada Organisasi Perangkat Daerah (OPD) di Kabupaten Malinau, dengan dukungan organisasi sebagai variabel pemediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, melibatkan 60 pengurus barang dari berbagai OPD di Kabupaten Malinau. Data dianalisis menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa motivasi dan kemampuan kerja berpengaruh positif dan signifikan terhadap kinerja pengurus barang. Selain itu, dukungan organisasi memediasi hubungan antara motivasi dan kinerja, serta antara kemampuan kerja dan kinerja. Implikasi dari penelitian ini menekankan pentingnya strategi peningkatan motivasi, pelatihan keterampilan, serta penguatan dukungan organisasi untuk meningkatkan efektivitas pengelolaan aset daerah.
Analisis Gaya Hidup dan Perilaku Pembelian Online Mahasiswa Generasi Z dalam Perspektif Theory of Planned Behavior Rarasati, ⁠Indin; Azalia, Areta Nur Fatimah
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3581

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor psikologis yang memengaruhi perilaku aktual dan niat membeli barang secara daring pada mahasiswa Generasi Z dengan menggunakan pendekatan Theory of Planned Behavior (TPB). Penelitian ini menggunakan metode kuantitatif dengan pendekatan Structural Equation Modeling Partial Least Square (SEM-PLS), berdasarkan data dari 101 responden mahasiswa yang dipilih menggunakan teknik purposive sampling. Analisis dilakukan melalui pengujian model pengukuran (outer model), model struktural (inner model), serta efek langsung dan tidak langsung antar konstruk. Hasil penelitian menunjukkan bahwa sikap terhadap perilaku (attitude toward behavior) dan norma subjektif berpengaruh signifikan terhadap perilaku aktual, dengan niat berperilaku sebagai mediator utama yang juga memiliki pengaruh langsung paling kuat terhadap perilaku aktual. Sebaliknya, kontrol perilaku yang dirasakan tidak menunjukkan pengaruh signifikan baik secara langsung maupun tidak langsung. Selain itu, variabel kontrol jenis kelamin terbukti memiliki pengaruh terhadap perilaku aktual, namun faktor demografis lainnya tidak signifikan. Temuan ini memperkuat validitas TPB dalam menjelaskan perilaku belanja daring mahasiswa Gen Z dan menunjukkan bahwa sikap pribadi serta pengaruh sosial lebih dominan dibandingkan persepsi kendali individu. Implikasi dari penelitian ini menggarisbawahi pentingnya strategi komunikasi dan pemasaran yang menekankan pada pembentukan sikap positif dan pengaruh sosial melalui media digital. Penelitian ini menyarankan perlunya pengembangan program literasi digital yang menekankan pada pembentukan sikap konsumtif yang bijak serta pemanfaatan norma sosial dalam mempengaruhi keputusan belanja generasi muda
Analysis of Islamic Business Models Based on Spiritual Capital: A Study on MSMEs in Supporting the Green Economy in Tolitoli Regency Muzakkir, Abd.; M. Morad, Ayuwandira; Efendi, Irfan
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3616

Abstract

This study aims to analyze the application of Islamic business models based on spiritual capital to Micro, Small, and Medium Enterprises (MSMEs) in Tolitoli Regency, as well as its contribution to green economy practices in the region. Using a descriptive qualitative approach, data was collected through in-depth interviews, observations, and documentation of 52 MSMEs that already have Environmental Management Statement Letters (SPPL) documents. The results of the study show that the majority of MSME actors consciously apply Islamic business principles in their operational activities. Values such as honesty, halal, maximum service, and spirituality in the form of prayer and the belief that work is worship are the main drivers in business decision-making. In addition to reflecting alignment on the aspects of work ethics and welfare, the Islamic business model is also integrated with environmental sustainability practices. This can be seen from the commitment of business actors to waste management, sustainable use of local raw materials, and compliance with environmental regulations through SPPL ownership. The involvement of local governments through training, legality facilitation, and empowerment support has also strengthened the adoption of this business model. This study concludes that Islamic business models based on spiritual capital not only form the foundation of ethics and spirituality in the management of MSMEs, but also play a strategic role in supporting the transformation towards an inclusive and sustainable green economy in affirmative areas such as Tolitoli
From Amanah to Sustainability: CEO Power and ESG in Indonesia Irani, Dina Ockta; Hendrawaty, Ernie; Hasnawati, Sri; Saputra, Adli Rikanda
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3918

Abstract

This study tests whether CEO power shapes ESG performance among Indonesian infrastructure firms. We assemble a balanced panel of 24 IDX issuers (2019–2023; 120 firm-years) from Refinitiv ESG and corporate disclosures. Random-effects regressions with robust errors model ESG on CEO tenure, ownership, and duality, controlling for size, leverage, and profitability. Results show CEO tenure is positively and significantly associated with ESG, suggesting experienced yet non-entrenched leadership advances sustainability. CEO duality exhibits a positive but insignificant coefficient, while CEO ownership is negative and insignificant. Model fit is modest (R²≈0.20), implying external forces and broader governance also matter. Findings align Islamic notions of amanah and maslahah: accountable, seasoned leadership better delivers stakeholder welfare through ESG, whereas concentrated personal control does not reliably improve sustainability
Digital Transformation of Financial and Marketing Management as a Strategic Innovation for Home Industries in Supporting Sustainable Economic Growth in Tolitoli Regency Rahim, Ilham; Mardiana, Mardiana
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3936

Abstract

(Problem) Despite relatively high ownership of digital devices, the effective utilization of financial applications and digital marketing strategies among business actors is still low. (Novelty) Unlike prior studies that separately examine digital finance or marketing adoption, this study develops an integrated model combining both aspects into a unified digital platform. The novelty lies in contextualizing digital readiness assessment for local entrepreneurs in Tolitoli, identifying specific barriers and opportunities, and proposing a simple, adaptive, and user-friendly digital system that addresses their real conditions. This research thus contributes not only to academic discourse but also to the formulation of local economic policy and the roadmap for home industry digital transformation. (Methods) This research applies a mixed-method design, combining a quantitative survey of 40 home industry actors with qualitative insights obtained from in-depth interviews and Focus Group Discussions (FGD). The analysis incorporates descriptive statistics and SWOT analysis to identify readiness levels, opportunities, and constraints. (Results) The digital readiness index reached 56.7% (moderate), with device ownership at 82% (high). However, the use of financial applications (42.5%) and social media marketing (40%) remained low, revealing a capability gap. SWOT analysis shows strengths in unique local products and strong social capital, weaknesses in digital literacy and reliance on traditional marketing, opportunities from e-commerce growth and government programs, and threats from external competitors with faster digital adoption. (Conclusion) Digital transformation can enhance operational efficiency, market reach, and competitiveness of home industries. The study proposes the development of an integrated digital platform tailored to local conditions, aligning with OECD recommendations for gradual, context-based digitalization.
Market Shockwaves: The Impact of Russia-Ukraine Invasion on Oil and Gas Stocks In ASEAN Pratama, Kevin; Musviyanti
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3979

Abstract

This Research analyzes market reactions to the Russian invasion of Ukraine, focusing on oil and gas sector stocks in ASEAN markets. The primary variable analyzed is the cumulative abnormal return (CAR) as the dependent variable, with return on equity (ROE) and return on assets (ROA) as independent variables. The data includes all oil and gas sector stocks listed on ASEAN exchanges, selected through purposive sampling based on specific criteria. Analysis methods include paired sample t-test and multiple linear regression. The findings indicate that there was a positive abnormal return on pre-event and event days across all ASEAN countries. However, on post-event days, positive abnormal returns were only seen in Vietnam, Indonesia, Thailand, the Philippines, and Singapore, while Malaysia experienced a negative abnormal return. The abnormal return at 3 days, 2 days, 1 day before and  1 day, 2 days, 3 days after the event is significantly lower than on the event day. The results showed that ROE has a significant positive effect on CAR, while ROA has a significant negative effect on CAR. The negative influence of ROA is attributed to high corporate debt, which became a concern for investors amid geopolitical events
Analysis of the Potential of Beef Cattle Farming in Muara Badak District, Kutai Kartanegara Aprylasari, Dede; Anindyasari, Dinar; Mayulu, Hamdi; Ismanto, Arif; Yunita, Annisa; Daulika, Putri
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3980

Abstract

This study analyzes the potential for beef cattle development in Muara Badak District, Kutai Kartanegara Regency, East Kalimantan. The research method used is descriptive qualitative with a field study approach through interviews with livestock breeders, community leaders, village officials, and secondary data analysis from relevant agencies. The results show that Muara Badak has potential resources, including extensive land, agricultural and plantation waste as alternative feed, and a deeply rooted cattle farming tradition within the community. Extensive and semi-intensive patterns with limited adoption of modern technologies, such as artificial insemination and fermented feed processing, still dominate beef cattle farming systems. Market opportunities are considered very promising given the high demand for local and regional beef, mainly from Samarinda and Balikpapan, as well as the seasonal spike in demand during Eid al-Adha. However, beef cattle development faces challenges such as limited livestock breeders' knowledge of health management and biosecurity, restricted access to capital, fluctuations in feed prices, and weak institutionalization of livestock groups. Therefore, strategies are needed to strengthen the capacity of livestock farmers, innovate in the use of local feed, and promote multi-stakeholder synergy between the government, financial institutions, and the private sector to encourage the modernization of livestock systems. With proper management, beef cattle farming in Muara Badak has the potential to drive the local economy and significantly contribute to food security, increased competitiveness, and sustainable livestock development at the regional and national levels
Peran Mediasi dan Moderasi OCB dalam Konteks Manajemen Kinerja Ardhiani, Sinta Gisthi
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4020

Abstract

Penelitian ini menggunakan pendekatan Systematic Literature Review untuk menganalisis peran mediasi dan moderasi Organizational Citizenship Behavior (OCB) dalam konteks manajemen kinerja organisasi modern. Analisis terhadap dua puluh jurnal empiris dari periode 2021-2025 mengungkapkan bahwa OCB berfungsi sebagai mekanisme mediasi krusial yang menghubungkan praktik manajemen kinerja dengan peningkatan kinerja karyawan. Mayoritas studi (60%) menggunakan desain kuantitatif berbasis Structural Equation Modeling, dengan fokus penelitian tersebar di Indonesia (50%), China (20%), dan Taiwan (10%). Temuan menunjukkan bahwa kepemimpinan, budaya organisasi, kapital psikologis, dan pemanfaatan teknologi digital berperan sebagai moderator signifikan dalam memperkuat atau memperlemah kekuatan mediasi OCB. Penelitian ini menegaskan bahwa efektivitas sistem manajemen kinerja bergantung pada pemahaman mendalam tentang konteks organisasi dan pendekatan holistik yang mengintegrasikan aspek perilaku diskresioner karyawan
Pengaruh Beban Kerja terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening pada Perumdam Tirta Kencana Kota Samarinda Syaharuddin Y, Syaharuddin Y; Octavia, Antiny
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4358

Abstract

Penelitian ini berfokus pada pembuktian pengaruh beban kerja terhadap kinerja karyawan dengan kepuasan kerja yang bertindak sebagai variabel mediasi. Sistem penelitian ini adalah penelitian kuantitatif dengan karyawan Perumdam Tirta Kencana Kota Samarinda sebagai objek. Sampel penelitian ini adalah sebanyak 60 responden, dengan menggunakan analisis jalur, penelitian ini menguji 4 hipotesis. Hasil penelitian ini menunjukkan bahwa: (1) Beban kerja berpengaruh negatif signifikan terhadap kinerja karyawan, (2) Beban kerja berpengaruh positif signifikan terhadap kepuasan kerja, (3) Kepuasan kerja berpengaruh positif signifikan terhadap kinerja karyawan, (4) Beban Kerja berpengaruh positif signifikan secara tidak langsung terhadap kinerja karyawan melalui kepuasan kerja
Pengaruh Self Efficacy, Subjective Norms, dan Pengetahuan Perpajakan terhadap Minat Mahasiswa Jurusan Akuntansi Berkarir sebagai Konsultan Pajak I Made Bagiada; Dewi, Ni Luh Putu Intan Trisna; Setyastrini, Ni Luh Putri
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4359

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh self-efficacy, subjective norms, dan pengetahuan perpajakan terhadap minat mahasiswa jurusan akuntansi untuk berkarir sebagai konsultan pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada responden yang merupakan mahasiswa semester akhir jurusan akuntansi di Politeknik Negeri Bali. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Dari total 194 kuesioner yang terkumpul, sebanyak 140 data dinyatakan layak digunakan setelah melalui proses penyaringan data dan penghapusan data outlier. Analisis data dilakukan dengan menggunakan teknik regresi linear berganda melalui bantuan perangkat lunak IBM SPSS. Hasil penelitian menunjukkan bahwa self-efficacy, subjective norms, dan pengetahuan perpajakan berpengaruh positif dan signifikan terhadap minat mahasiswa untuk berkarir sebagai konsultan pajak. Temuan ini mengindikasikan bahwa peningkatan kepercayaan diri, dukungan dari lingkungan sekitar, serta pemahaman yang memadai tentang perpajakan dapat mendorong mahasiswa untuk memilih profesi konsultan pajak sebagai pilihan karir di masa depan

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