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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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The Effect of Ingratiation and Inspirational Appeals on Customer Trust Salsabila, Andini; Fitriastuti, Triana; Riyadi, Sri Wahyuni; Anggriyani, Windi; Sayidina, Nabilla Azzahra
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.v27i1/4360

Abstract

This study aims to investigate how interpersonal influence tactics employed by salespeople, specifically inspirational appeals and ingratiation, impact customer trust. A quantitative approach was employed by distributing questionnaires to 202 customers in Indonesia who had interacted with salespeople to obtain product information or recommendations. Multiple linear regression analysis was conducted to assess the impact of each tactic on customer trust. The results show that inspirational appeal has a negative and significant effect on customer trust, indicating that emotionally driven or value-oriented messages delivered by salespeople can reduce customer trust, possibly because they are misaligned with customer expectations or needs. In contrast, ingratiation has a negative but not statistically significant effect on customer trust, suggesting that compliments, flattery, or excessive and insincere attempts to win customers’ favor are insufficient to influence their level of trust. These findings suggest that interpersonal influence tactics must be matched to customer characteristics, and not all approaches are equally effective in building trust.
Do Study Skills Matter More than Gender? The Impact of Academic Self-Efficacy on Students Academic Performance Makiah, Makiah; Yorman, Yorman; Nusron, Anis
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.v27i1/4369

Abstract

Student learning skills improve academic success. However, gender differences and internal psychological factors play an important role in academic performance. This study aims to analyze the influence of gender and academic self-efficacy on academic performance with study program selection as a mediating variable at a private university in East Java. This study uses a quantitative approach with a cross-sectional survey design on 157 respondents selected through stratified random sampling based on gender and study programs in Management and Accounting. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that academic self-efficacy has a positive and significant effect on academic performance, while gender does not have a direct significant effect on academic performance, but it does affect study program selection. These findings indicate that internal psychological factors of students, particularly academic self-efficacy, play a more dominant role in explaining variations in academic performance than demographic factors or study program differences.
Pengaruh Pemeriksaan pajak, Pengetahuan Perpajakan dan Tarif Pajak Terhadap Penggelapan Pajak Iskandar, Iskandar; Sihombing, Hebron
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.v27i1/4370

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh pemeriksaan pajak, pengetahuan perpajakan dan tarif pajak terhadap penggelapan pajak pada wajib pajak orang pribadi yang melakukan pekerjaan bebas di wilayah KPP Samarinda Ilir. Dalam penentuan sampel, penelitian ini menggunakan metode Purposive Sampling dengan sampel yang memenuhi kriteria sebanyak 100 responden. Jenis penelitian ini adalah kuantitatif dengan data primer yang diperoleh dengan kuesioner. Alat analisis yang digunakan dalam penelitian ini adalah SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa pemeriksaan pajak tidak berpengaruh signifikan terhadap penggelapan pajak, pengetahuan perpajakan berpengaruh signifikan dan negatif terhadap penggelapan pajak. Sedangkan tarif pajak berpengaruh signifikan dan positif terhadap penggelapan pajak
Analisis Jabatan Hasil Penyesuaian dari Struktur Organisasi pada Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu Noor, Akhmad; Hakim, Abdul; Sudiar, Sonny; Erawaty, Rika; Nugroho, Sulung; Noor, Aspyan; Anwar, Fahrizal; Atmadinata, Vinci; Hasari, Hidayat
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.v27i1/4378

Abstract

Penelitian ini bertujuan untuk menganalisis jabatan dan struktur organisasi pada Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu. Analisis ini mencakup identifikasi tugas pokok dan fungsi (tupoksi) setiap jabatan, deskripsi pekerjaan, serta kualifikasi yang dibutuhkan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara mendalam dengan pejabat terkait, dan studi dokumentasi terhadap peraturan perundang-undangan serta dokumen internal Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu. Hasil penelitian menunjukkan bahwa terdapat beberapa tantangan dalam implementasi struktur organisasi yang ada, termasuk tumpang tindih tugas, distribusi beban kerja yang tidak merata, dan kebutuhan akan pengembangan kompetensi pegawai. Implikasi dari penelitian ini adalah rekomendasi perbaikan terhadap struktur organisasi, penyesuaian deskripsi jabatan agar lebih relevan dengan kebutuhan organisasi, serta usulan program pelatihan dan pengembangan untuk meningkatkan efektivitas kinerja Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu dalam mencapai visi dan misinya.
Peran Assurance ESG oleh Auditor Eksternal dalam Mengurangi Greenwashing: Systematic Literature Review Harseno, Diah Fitri; Purba, Alan Smith; Hutabarat, Emayanti Christina; Khairin, Fibriyani Nur; Rezkiyanti, Nur Alfiah
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.v27i1/4407

Abstract

Penelitian ini bertujuan memetakan secara sistematis bukti empiris mengenai peran assurance ESG oleh auditor eksternal dalam mengurangi greenwashing serta menjelaskan mekanisme dan kondisi yang menentukan efektivitasnya. Studi menggunakan pendekatan systematic literature review dengan kerangka SPIDER untuk merumuskan fokus kajian dan PRISMA 2020 untuk menyeleksi literatur. Pencarian dilakukan pada basis data Scopus untuk periode 2019-2024 dan menghasilkan 20 artikel yang memenuhi kriteria inklusi untuk dianalisis secara tematik. Hasil sintesis menunjukkan bahwa assurance ESG berpotensi menekan greenwashing melalui penguatan kredibilitas pengungkapan, penurunan decoupling antara narasi dan kinerja, serta pengurangan asimetri informasi (khususnya pada pengungkapan karbon). Namun, assurance tidak selalu efektif bila bersifat simbolik, misalnya ruang lingkup sempit, prosedur dangkal, atau independensi yang lemah, sehingga berisiko hanya menciptakan kesan akuntabilitas. Efektivitas assurance meningkat ketika kualitas engagement tinggi, pemilihan penyedia assurance bereputasi didukung tata kelola yang kuat, serta ketika auditor memanfaatkan bukti eksternal dan teknologi (mis. pendekatan Audit 4.0)
Economic Transformation and Poverty Challenges on Sulawesi Island: Base Sector Panel Analysis and Regional Classification Ashari, Ihsan
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.v27i1/4413

Abstract

This research examines the relationship between poverty levels, population growth, and regional potential across six Sulawesi provinces from 2015 to 2025. Poverty remains a significant challenge, with variations influenced by dependence on primary sectors like agriculture and mining, coupled with high population growth rates. Using panel data analysis with the Fixed Effect Model (FEM), the study finds that population growth significantly increases poverty levels, with a coefficient of 0.324 (p<0.05). This suggests that unchecked population growth exacerbates poverty if not accompanied by effective control and job creation. Conversely, regional potential, measured through leading sectors (LQ>1), significantly reduces poverty, with a coefficient of -0.456 (p<0.01). Provinces with strong leading sectors experience faster poverty reduction, highlighting the importance of optimizing these sectors. To address poverty, integrated family planning programs and the development of leading sectors should be prioritized. These strategies align with the Sustainable Development Goals (SDGs), particularly Goal 1: No Poverty. The findings offer valuable insights for policymakers and regional development strategies to achieve sustainable poverty reduction in Sulawesi

Page 11 of 11 | Total Record : 106

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