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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 132 Documents
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The Impact of Central Government Spending on the 4K Program: Price Affordability, Supply Availability, Distribution, and Effective Communication, on Inflation in East Kalimantan Wahono, Wahono
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.v27i1/4451

Abstract

This study examines the impact of central government spending under the 4K Program-Price Affordability, Supply Availability, Smooth Distribution, and Effective Communication on inflation dynamics in East Kalimantan Province. Using monthly time series data covering the period 2023–2025, the analysis employs a time series regression framework to estimate both the direct effects of government spending on general inflation and the indirect effects transmitted through volatile food inflation. The results indicate that government spending on supply availability and distribution significantly reduces volatile food inflation, while spending on price affordability and effective communication shows limited impact. Furthermore, volatile food inflation has a positive and statistically significant effect on general inflation, confirming its role as a key mediation channel in fiscal transmission. The estimated indirect effects suggest that fiscal interventions primarily influence inflation through structural improvements in supply and distribution rather than through direct price interventions.These findings highlight the importance of channel-specific fiscal policy design. Prioritizing supply-oriented and distribution-enhancing expenditures is likely to produce more durable inflation-stabilizing effects, particularly in regions with high logistical dependence. This study contributes to the literature by providing empirical evidence on the transmission mechanisms of disaggregated fiscal spending at the regional level
Na’ Pala’ Puyan: An Ethnography of Tax Compliance Based on Dayak Kenyah Customary Values: A Case Study at Pampang Cultural Village Prismalia, Neta; Abni Lahaya, Ibnu
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.v27i1/4452

Abstract

This research aims to understand how the Dayak Kenyah community in Pampang Cultural Village, East Kalimantan, accepts, comprehends, and fulfills tax obliga-tions within their cultural context. This study is motivated by low tax compliance and differences between modern and indigenous tax perspectives. A qualitative method with an ethnographic approach was applied. Data were collected through in-depth interviews, non-participatory observation, and documentation. Inform-ants included customary and village leaders. Data were analyzed using Spradley’s ethnographic model. The findings indicate that the interpretation and implementa-tion of tax are strongly influenced by cultural values. Although tax was initially seen as conflicting with customary law because land is viewed as ancestral herit-age, the community now accepts tax as a state obligation that aligns with custom. A key finding is the customary value of Na’ Pala’ Puyan, which means “to give what is an obligation.” This value serves as the main moral foundation for the community to sincerely fulfill their responsibilities, whether customary, social, or state-related (tax). Compliance is also reinforced by other values such as gotong royong (mutual cooperation), honesty, and responsibility. Customary leaders play a crucial role as intermediaries between the state system and the community. In conclusion, the Dayak Kenyah community’s tax compliance is shaped by a blend of customary values, especially Na’ Pala’ Puyan, moral awareness, social re-sponsibility, and collaboration with the formal state system.  
Cash Flow Volatility and Capital Structure in The Indonesia Mining Sector: The Moderating Role of Fixed Assets Listed on The Indonesian Stock Exchange 2018-2023 Budiastuty, Shendy Alifya; Judiarni, Justina Ade
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.v27i1/4453

Abstract

This study aims to analyze the effect of cash flow volatility on capital structure and to examine the moderating role of fixed assets in the mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The study employs a quantitative approach using secondary data obtained from the annual financial statements of mining companies. The population consists of all mining firms listed on the IDX, while purposive sampling is applied to select companies that meet specific criteria, resulting in a sample of 57 firms observed over five years. Capital structure is used as the dependent variable, while cash flow volatility serves as the independent variable. Data analysis is conducted using panel data regression with the Fixed Effect Model (FEM) through EViews 12 software. The results indicate that cash flow volatility has a positive and significant effect on capital structure. However, fixed assets exhibit a negative but insignificant moderating effect on the relationship between cash flow volatility and capital structure. These findings suggest that higher fluctuations in operating cash flows increase firms’ reliance on debt financing. Therefore, effective cash flow management and optimal utilization of fixed assets are essential to maintaining a healthy capital structure
The Influence of Religiosity and Islamic Entrepreneurial ‎Literacy on Entrepreneurial Interest in Students of The ‎Sharia Economics Study Program at Mulawarman ‎University Fitriah, Nazilatul; Purwanti, Purwanti
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.v27i1/4454

Abstract

This study aims to determine the effect of religiosity and Islamic en-‎trepreneurial ‎literacy on entrepreneurial interest. This study uses a quantitative ‎approach, This ‎study applies a census method through a questionnaire using ‎Google Forms ‎distributed to the research subjects, namely active students from ‎the 2022-2024 ‎batch of the Sharia Economics study program at Mulawarman ‎University who ‎have taken entrepreneurship courses or have participated in or ‎attended ‎entrepreneurship seminars, business plan boot camps, and the like. ‎Data was ‎collected from 76 respondents and analyzed using ordinal logistic re-‎gression with ‎the help of statistical software. The statistical analysis software ‎used in this study ‎was SPSS version 31, including validity, reliability, model ‎suitability, and ‎hypothesis testing. The independent variables in this study ‎were religiosity and ‎Islamic entrepreneurship literacy, while the dependent ‎variable was interest in ‎entrepreneurship. The results of this study indicate that ‎religiosity and Islamic ‎entrepreneurship literacy have a positive and significant ‎effect on the interest in ‎entrepreneurship among students majoring in Islamic ‎economics at Mulawarman ‎University. The model developed has proven to be ‎feasible for use. High religiosity ‎will strengthen students' belief that ‎entrepreneurship is a positive action that must ‎be taken, while high Islamic ‎Entrepreneurship Literacy will view entrepreneurial ‎behavior as something ‎that is morally and socially supported (in accordance with ‎sharia), thereby ‎resulting in a stronger Interest in Entrepreneurship
The Impact of E-Billing Adoption and Tax Regulation Understanding on Individual Taxpayer Compliance: The Moderating Role of Tax Socialization Fadhilah, Lulu Nur; Yusuf, Abdurrahman Maulana
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.v27i1/4455

Abstract

This study examines the relationship between e-Billing adoption, understanding of tax regulations, and individual taxpayer compliance within a regional tax administration context. Primary data were collected from 100 individual taxpayers registered as e-Billing users at KPP Pratama Samarinda Ilir and analyzed using PLS-SEM. The results show that e-Billing adoption and taxpayers’ understanding of tax regulations are positively associated with taxpayer compliance. Tax socialization also demonstrates a direct association with compliance; however, its moderating role is not statistically supported. This finding suggests that tax socialization tends to operate independently, consistent with the Theory of Planned Behavior’s view of social influence as a direct determinant. Given the use of cross-sectional and self-reported data from a single tax office, the findings are associative and context-specific rather than causal
The Influence of Green Marketing, Brand Trust, and Perceived Quality on Consumers Purchase Intention: Evidence from The Body Shop in Samarinda, Indonesia Kartini, Rr. Puspita Aprillia; Raharjo, Sugeng
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.v27i1/4456

Abstract

Researching purchase intentions in the context of environmentally friendly products is important because the effectiveness of green marketing and consumer trust levels determine the extent to which sustainability messages can influence purchasing decisions. This study examines the impact of green marketing, brand trust, and perceived quality on consumers' purchase intentions for The Body Shop products in Samarinda. The research is motivated by the growing shift toward sustainability-based marketing and the inconsistent empirical findings surrounding consumers' intentions to purchase environmentally friendly products. Using a quantitative approach, data were collected from 130 respondents who were familiar with or had purchased The Body Shop products. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that green marketing has a positive and significant impact on purchase intention, while perceived quality also exhibits a significant positive influence. In contrast, brand trust exhibits a positive but non-significant effect, indicating that trust alone may not be sufficient to drive behavioral intention in this context. These findings contribute to the understanding of green consumer behavior in emerging markets and offer practical insights for firms seeking to strengthen sustainability-driven marketing strategies
Government Social Policy: Implementation of The Free Nutritious Meal Program (MBG) Dwi K.S, Febri Ananda; Jamaluddin, Jamaluddin; I.R. Sari, Wulan; Rachmaliana, Lira
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.v27i1/4457

Abstract

The Free Nutritious Meals Program (MBG) is a flagship policy promoted by President Prabowo Subianto. The MBG has a national strategic goal of reducing stunting and malnutrition rates, which will have an impact on improving Indonesia's human capital. This study aims to uncover dilemmas within the MBG program, examine stakeholder responses, and elucidates the program execution using the Theory of Change (ToC) framework. This research employed a qualitative method utilizing phenomenological approach. The research sites comprised three schools in City A and City B, located in East Kalimantan Province. The informants for this study were students as beneficiaries, school officials involved in MBG management, and the Nutrition Fulfillment Service Unit (SPPG). Findings indicates that the MBG program has succeeded in providing nutritious food according to Recommended Dietary Allowances (AKG), which has had a positive impact on improving students' healthy behavior and concentration. However, obstacles still encountered include delays in distribution, limited menu variety, exclusion of small local suppliers and inadequate monitoring and assessment. This study elucidates systemic dilemmas in governance, the marginalization of small enterprises, and the economic repercussion for school cafetaria vendors
The Effect of Managerial Ownership, Information Asymmetry, Leverage, Company Size, and Bonus Compensation on Earnings Management: A Case Study of Manufacturing Companies in the Miscellaneous Industrial Sector Listed on the IDX in 2018-2023 Mayleani, Devi; Fitria, Yunita
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.v27i1/4458

Abstract

This study aims to test and analyze the influence of managerial ownership, information asymmetry, leverage , company size and bonus compensation on earnings management. This study is a type of quantitative research with a population of manufacturing companies in various industries listed on the Indonesian Stock Exchange (IDX) in the observation period from 2018 to 2023. The sampling technique in this study used the purposive sampling method and the 20 companies were obtained in a period of six years so that 120 company data were obtained for the period 2018-2023. In this study, the data used are secondary data and hypothesis testing usung the regression analysis method with analysis tool, namely IBM SPSS Statistics 25 program. The results of this study indicate that (1) manegerial ownership has a positive not significant effect on earnings management, (2) information asymmetry has a positive and significant effect on earnings management, (3) Leverage  has a negative and significant effect on earnings management, (4) company size has a negative and significant effect on earnings management, (5) bonus compensation has a negative and significant effect on earnings management
Salam-Linked Waqf Futures Contract: An Innovative Sustainable Financing Model for Forest Farmers in East Kalimantan Zulkarnain, Zulkarnain
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.v27i1/4459

Abstract

This research aims to propose product innovations for Sharia Financial Institutions (SFI) in overcoming problems in capital availability, market access, and land limitations for Forest Farmers Groups by transitioning endemic tree species that are more economically valuable and pro-environment, namely Tamanu Trees. The management of waqf land into Tamanu Industrial Forest through the adaptation of the Salam Linked Waqf Futures Contract scheme will be a source of blended finance and a potential source of carbon/CSR funds for the Forest Farmers Group. This paper uses a descriptive qualitative approach based on in-depth interview, literature review and subjective intuitions. This approach aims to be able to do a precise description of primary and secondary data collected through practitioners, academics, regulators, and publications of the East Kalimantan Central Bureau of Statistics, East Kalimantan Forestry Service, Indonesian Law, related books, scientific articles, journals and previous research, online news and DSN MUI fatwa. After using this approach, the futures contract adaptation model is complemented by SWOT identification, so as to review the futures contract adaptation model through four different sides
Pengaruh Kepuasan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Harmoni Panca Utama Kalimantan Timur Marhani, Marhani; Tricahyadinata, Irsan
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.v27i1/4476

Abstract

Penelitian ini bertujuan menganalisis pengaruh kepuasan kerja dan disiplin kerja terhadap kinerja karyawan PT Harmoni Panca Utama Kalimantan Timur. Latar belakang penelitian ini didasarkan pada pentingnya kinerja karyawan dalam mendukung keberhasilan perusahaan, khususnyadi industri pertambangan yang menghadapi persaingan bisnis yang semakin ketat. Variabel independen yang diteliti adalah kepuasan kerja dan disiplin kerja, sedangkan variabel dependen adalah kinerja karyawan. Metode penelitian yang digunakan adalah kuantitatif dengan pendeketan survei, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada karyawan PT Harmoni Panca Utama. Analisis data dilakukan menggunakan uji regresi linier berganda untuk mengetahui pengaruh simultan dan parsial kedua variabel independen terhadap kinerja karyawan. Hasil penelitian menunjukkan bahwa baik kepuasan kerja maupun disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Temuan ini mengindikasikan bahwa peningkatan kepuasan kerja dan disiplin kerja dapat mendorong kinerja karyawan menjadi optimal

Page 13 of 14 | Total Record : 132

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