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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 84 Documents
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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.
Determinants of Business Sustainability in MSMEs: A Systematic Literature Review Esvanti, Mirza; Sudarmiatin; Hermawan, Agus
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 3 (2026): February
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i3.391

Abstract

An increasingly dynamic and competitive business environment in the digital era compels Micro, Small, and Medium Enterprises (MSMEs) to develop adaptive strategies and capabilities to maintain their sustainability. However, many MSMEs still face challenges in integrating internal resources and external opportunities to achieve long-term resilience. Therefore, this study aims to systematically identify and synthesize the key determinants influencing MSME business sustainability, focusing on managerial, technological, and relational capabilities, as well as relevant external conditions. The research employs a Systematic Literature Review (SLR) approach following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, analyzing publications indexed in the Scopus database from 2015 to 2025. The findings reveal that Knowledge Management Capability, Relational Capability, Digital Transformation, and Organizational Agility are critical internal factors enhancing innovation, operational efficiency, and business resilience. Meanwhile, external factors such as government policy support and strategic collaboration significantly strengthen MSME sustainability. The study concludes that integrating internal capabilities with external support creates a synergistic framework that is essential for ensuring the long-term success and competitiveness of MSMEs in a rapidly evolving business landscape.
Hybrid Learning, Learning Motivation, and Academic Performance: Empirical Evidence from Economics and Business Students in Indonesia Parinsi, Welimas Kristina; Musa, Anugrah Dwi Lestari; Musa, Kartika Septiary Pratiwi
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 3 (2026): February
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i3.394

Abstract

This study investigates the influence of hybrid learning and learning motivation on students’ academic performance at the Faculty of Economics and Business, Universitas Negeri Makassar. Using a quantitative associative design, data were collected from 60 students selected through purposive sampling, all of whom had experienced hybrid learning. A structured questionnaire measured perceptions of hybrid learning, learning motivation, and academic performance. Descriptive statistics, multiple linear regression, t-tests, and F-tests were conducted using SPSS and Microsoft Excel. The results show that both hybrid learning (B = 0.634; Sig. = 0.003) and learning motivation (B = 0.679; Sig. = 0.000) significantly and positively influence academic performance. The model also demonstrates strong overall significance (F = 80.793; Sig. = 0.000), confirming that the two independent variables jointly predict academic outcomes. Hybrid learning enhances flexibility, interaction quality, and technological accessibility, which in turn strengthens students’ motivation and engagement. Motivated students exhibit stronger initiative, better time management, and more consistent participation, contributing to improved academic achievement. These findings highlight hybrid learning as a strategic instructional approach that supports motivation-driven academic performance. The study recommends that higher education institutions integrate hybrid learning frameworks with motivation-enhancing strategies to strengthen student outcomes. Future research should broaden the sample and involve multiple institutions to enhance generalizability.
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.

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