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INDONESIA
META - JOURNAL
Published by CV. Sulthan Abadi
ISSN : -     EISSN : 30310938     DOI : 10.59971/meta-journal
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
META JOURNAL is a popular scientific journal in the fields of Management, Economics, Trade, and Accounting which is published every 2 months (October, December, February, April, June, and August). META JOURNAL is accepts manuscripts of research results and study results that bring up scientific and actual ideas in the fields of Management, Economics, Trade, and Accounting Journal both in Indonesian and English. We welcome and invite all scientific communities, both lecturers, researchers, practitioners, teachers and students to send their scientific manuscripts according to the focus and scope of the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 3 No 2 (2025): December" : 10 Documents clear
The Impact Of Standard Operating Procedures, Motivation, And Transformational Leadership On Teacher Performance Through Organizational Culture: Study In Junior High Schools In Kodi Bangedo District, Southwest Sumba Regency, NTT Radu, Yosef Yingo; Uripan, Koen Irianto; Soleha, Siti Nur; Endriatmoko, Yosa; Suminar, Lintang
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.362

Abstract

This study aims to analyze the influence of Standard Operating Procedures (SOP), work motivation, and transformational leadership on teacher performance with organizational culture as a mediating variable in junior high schools in Kodi Bangedo District, Southwest Sumba Regency, NTT. All 155 teachers were sampled through census techniques. The analysis uses Partial Least Square (PLS) based on Structural Equation Modeling (SEM). The results of the study show that SOPs, work motivation, and transformational leadership have a positive effect on teacher performance. Consistent SOPs improve work efficiency, motivation encourages commitment and creativity, and transformational leadership inspires teachers to work. Organizational culture has also been proven to mediate the influence of these three variables, where a positive culture strengthens teacher performance optimally. This finding emphasizes the importance of synergy between SOPs, motivation, leadership, and organizational culture in improving the quality of education in junior high schools in Kodi Bangedo District.
Fluctuations on Cash Flow Statements of Public Companies in Indonesia. Astuty, Pudji; Priadana, Sidik; Estiningsih, Wening; Yuniarso, Yudi Budi
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.381

Abstract

This study aims to examine the effect of macroeconomic fluctuations on the cash flow statements of publicly listed companies in Indonesia. Using a panel data approach covering five public companies (AALI, UNVR, TLKM, ASII, and ICBP) over the period 2019–2023, the analysis employs the Common Effect Model (CEM). The independent variables include Gross Domestic Product (GDP), inflation rate, interest rate, and exchange rate, while the dependent variable is operating cash flow (CFO). Prior to estimation, classical assumption tests for multicollinearity and heteroskedasticity were conducted, confirming the validity and reliability of the model. The results indicate that GDP has a positive and significant impact on CFO, whereas inflation, interest rate, and exchange rate exert negative and significant effects. These findings suggest that macroeconomic conditions directly influence corporate liquidity and cash management. Companies need to implement proactive cash management strategies and hedging policies to mitigate risks associated with macroeconomic volatility. Furthermore, regulators should maintain economic stability to support corporate financial resilience. This study contributes to the empirical understanding of how macroeconomic variables affect corporate cash flows in emerging markets, particularly in Indonesia.
The Relationship between Income Inequality and Poverty in Indonesia: A Sustainable Macroeconomic Analysis (Empirical Study of Java Island 2018–2022) Astuty, Pudji; Priadana, Sidik; Saripah, Saripah; Bakti, Ilham Teruna
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.382

Abstract

This study aims to analyze the influence of income inequality, economic growth, and government expenditure on poverty levels in five provinces across Java Island during the period 2018–2022. A quantitative research approach with a panel data analysis method was employed, using the Fixed Effect Model (FEM) estimated through EViews 12 software. The study utilized secondary data obtained from the Central Bureau of Statistics (BPS) and the Ministry of Finance of the Republic of Indonesia. The results reveal that, partially, income inequality has a negative and significant effect on poverty, indicating that reducing inequality contributes to poverty alleviation. Conversely, economic growth shows a positive and significant relationship with poverty, suggesting that economic growth in Java has not been inclusive (non-pro-poor growth). Meanwhile, government expenditure has a negative and significant impact on poverty, demonstrating that increasing public spending—especially in social and infrastructure sectors—effectively reduces poverty when allocated efficiently. Simultaneously, all independent variables significantly affect poverty, with a Prob(F-statistic) of 0.000004 < 0.05. The coefficient of determination (R²) of 0.7419 indicates that 74.19% of poverty variation is explained by the model. The findings emphasize the importance of inclusive and equitable economic policies to support the achievement of the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty) and Goal 10 (Reduced Inequalities).
Mobile Payment Adoption in Marketing Transactions: A Study of Women Entrepreneurs in Makassar's Retail Sector Riu, Isma Azis
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.364

Abstract

This study investigates how women micro-retail entrepreneurs in Makassar adopt and integrate mobile payment systems within their everyday business practices. Using a phenomenological design, the research foregrounds lived experiences to reveal that adoption is neither linear nor purely technology-driven. Instead, it is shaped by functional convenience, trust dynamics, peer-based learning, hybrid cash–digital routines, and the gendered realities of time poverty and informal financial histories. Findings show that while mobile payments offer efficiency, status gains, and expanded customer reach, they also introduce new obligations related to digital recordkeeping, platform management, and risk exposure. Social capital emerges as a critical enabler that accelerates skills acquisition and legitimizes usage, yet interpersonal expectations tied to cash-based norms continue to moderate full transition toward digital payments. The study advances socio-technical and gender-aware interpretations of fintech adoption by integrating TAM, social capital, and behavioral perspectives. Practical implications emphasize the need for platform refinements, modular literacy programs, and community-based training that align with women entrepreneurs’ constraints and relational practices. The research calls for policy frameworks that balance technological innovation with culturally grounded support mechanisms to strengthen inclusive digital financial ecosystems in urban micro-retail markets.
Culturally Rooted MSME Strategies: Integrating Local Wisdom into Cultural Tourism Development in Sulawesi Dipoatmodjo, Tenri Sayu Puspitaningsih
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.368

Abstract

This study investigates how local wisdom can be systematically integrated into the strategic development of cultural tourism MSMEs across Sulawesi’s diverse ethnic landscapes. Drawing on a qualitative multi-site case study approach, the research examines how cultural values—such as sipakatau, ma’bulo sibatang, and siri’ na pacce—shape entrepreneurial practices, organizational resilience, and community-oriented business models. Data collected through interviews, participant observation, focus groups, and document analysis reveal three primary integration pathways: symbolic reinforcement in branding and storytelling, operational cooperativeization rooted in kinship-based production systems, and strategic alliances with cultural councils and NGOs that institutionalize cultural integrity. The findings highlight both the strategic benefits and persistent barriers—including digital capability gaps, rigid funding schemes, and bureaucratic certification processes. The study argues that meaningful integration of local wisdom requires community-led governance, culturally sensitive institutional support, and participatory mechanisms that prevent cultural commodification from becoming extractive. By reframing entrepreneurship as a relational and ethical activity, the research offers actionable strategies such as culturally grounded digital incubators, micro-grant schemes tied to stewardship criteria, and regional MSME cooperation networks. Overall, the study positions cultural authenticity not as a constraint but as a competitive and ethical foundation for sustainable cultural tourism in Sulawesi.
Navigating Financial Decision-Making: A Phenomenological Study of Women Entrepreneurs and Cultural Norms in Bugis-Makassar Communities Amin, Andi Mustika
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.374

Abstract

This study investigates how women entrepreneurs in Bugis–Makassar communities interpret and enact financial decision-making within a cultural landscape shaped by siri’ (honor), sipakatau (mutual respect), and dense kinship networks. Using a phenomenological approach based on in-depth interviews, observations, and field interactions in South Sulawesi, the research uncovers how financial choices are negotiated through culturally embedded logics rather than individual rationality alone. Findings reveal five interconnected patterns: negotiated autonomy, honor-driven financial governance, family-based financial intermediation, cautious innovation, and digitally mediated boundary management. These themes illustrate that women navigate financial decisions by balancing business imperatives with moral expectations, reputational considerations, and relational obligations. The study argues that entrepreneurial finance in this context is relational, moral, and affective, challenging mainstream assumptions about individualistic financial autonomy. The analysis contributes to ongoing debates on women’s entrepreneurship by demonstrating that empowerment must be understood as a negotiated, culturally situated process rather than unilateral resource control. Policy implications include the need for culturally attuned financial programs, small matching grants, digital capability support, and engagement with household decision-makers. The study underscores the importance of aligning financial inclusion initiatives with local value systems to reduce reputational risk and enhance women’s economic agency. It further calls for mixed-methods research to bridge phenomenological insights with scalable measures of norms. Overall, the findings highlight that economic behavior among Bugis–Makassar women is inseparable from identity, reputation, kinship, and evolving digital practices, offering a nuanced lens for designing more effective entrepreneurship and financial inclusion interventions.
Entrepreneurship based on local wisdom: exploring the meaning of Pangadereng in MSME business practices in Bone regency, South Sulawesi Burhanuddin
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.376

Abstract

This study examines how pangadereng—a moral–cultural system grounded in honor, etiquette, reciprocity, and religious ethics—continues to shape entrepreneurial behavior among micro, small, and medium enterprises (MSMEs) in Bone Regency, South Sulawesi. Using a qualitative phenomenological design involving interviews, participant observation, and artifact analysis, the research explores how entrepreneurs interpret and operationalize pangadereng amid digitalization, market integration, and shifting generational norms. Findings show that pangadereng structures trust, informal credit, reputation repair, price negotiation, and conflict resolution, functioning as an embedded governance mechanism that reduces uncertainty and sustains long-term exchange relationships. However, while these relational strengths support resilience and survival, they also limit scalability due to constrained access to formal finance, uneven digital capability, and tensions between moral profitability and competitive pressure. The study argues that pangadereng is an adaptive rather than static system, with younger entrepreneurs selectively reinterpreting its values in digital contexts. Policy implications include the need for culturally attuned business training, reputation-based microfinance models, gender-responsive support mechanisms, and co-designed digital tools that preserve soft information flows essential to trust-based markets. The study concludes by positioning pangadereng as a strategic cultural asset that can anchor inclusive and ethically grounded entrepreneurial development when integrated with modern competencies and institutional support.
Social Entrepreneurship Model In Du'anyam MSMEs: A Case Study Of Women's Empowerment Through Traditional Woven Crafts Febriyani, Yanik; Dewantoro, Tomy Wahyu; Sudarmiatin; Wijijayanti, Trisetia
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.390

Abstract

This research aims to understand the social entrepreneurship model applied by Du'Anyam MSMEs in empowering women in remote areas through traditional woven production activities made from palm leaves. This study uses a qualitative approach with a case study method. Data was collected through in-depth interviews with founders, field managers, and women artisans, as well as observations of production and marketing activities. The results of the study show that Du'Ayam's social entrepreneurship model emphasizes a balance between social, economic, and cultural values through the empowerment of local communities. Du'Anyam is able to integrate social missions in a sustainable business strategy that involves training, community-based production systems, and market penetration through products with modern designs and cultural stories. These findings reinforce that social entrepreneurship can be an effective strategy to realize inclusive development in the MSME sector.
Analyzing The Effect Of Customer Satisfaction, Service Quality, And Brand Image On Customer Loyalty In E-Commerce Platforms Hasbiah, Sitti
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.395

Abstract

This study aims to analyze the effects of customer satisfaction, service quality, and brand image on customer loyalty within e-commerce platforms. by employing a quantitative research approach and surveying active users of major e-commerce platforms, the study finds that customer satisfaction, service quality, and brand image all have significant direct impacts on customer loyalty, with brand image demonstrating the strongest influence. The findings have important implications for e-commerce managers seeking to enhance competitive advantage through loyalty management.
Green Marketing vs. Green Marketing Greenwashing: A Narrative Review Hasdiansa, Ilma Wulansari
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 2 (2025): December
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i2.402

Abstract

The food and beverage (F&B) industry in Indonesia has experienced rapid growth in recent years, yet it faces serious environmental sustainability challenges due to the waste and emissions it generates. Green marketing has emerged as an environmentally oriented marketing strategy to respond to consumer demand for eco-friendly products, whereas greenwashing represents a manipulative practice in which companies make misleading environmental claims for image purposes only. This study is a narrative review of literature published between 2021 and 2024 on green marketing versus greenwashing, with a focus on the Indonesian F&B industry. The review indicates that many Indonesian F&B firms have begun to adopt green marketing initiatives—such as the use of sustainable raw materials and recycled packaging—to build long-term competitive advantage. However, greenwashing is also increasingly prevalent, contributing to consumer skepticism and eroding trust in brands. Indonesian consumers are becoming more aware of environmental claims and demand greater transparency, with studies reporting that roughly one quarter of consumers distrust eco-friendly claims made by food brands. Prior research further shows that greenwashing practices negatively affect purchase intention and brand image by increasing skepticism and stimulating negative word of mouth, thereby strengthening calls for stricter regulation. To achieve long-term success, F&B companies must prioritize authentic green marketing and transparency over greenwashing; genuine commitment to sustainability can enhance consumer trust and competitiveness, whereas false green claims risk damaging reputation and customer relationships.

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