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INDONESIA
Indonesia Economic Journal
Published by Indo Publishing
ISSN : 30904609     EISSN : 30904552     DOI : https://doi.org/10.63822/iej
Core Subject : Economy,
Economics, Econometrics & Finance
Accepts research articles, both empirical studies and literature studies that focus on the fields of Economics, Accounting and Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 237 Documents
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Analisis Manajemen Risiko pada UMKM DuaTiloe Barbershop Yoniar, Ghulam Priyatna; Nurhakim, Reihan Ahmad; Kurniawan, Aris; Priatna, Elky Rimba; Alfiana, Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/cm1e7610

Abstract

This study aims to analyze the implementation of risk management at the micro, small, and medium enterprise (MSME) DuaTiloe Barbershop as an effort to maintain business continuity and competitiveness within the barbershop service industry. The research employed a descriptive qualitative method by collecting data through interviews and observations with the owner and employees. The analysis was conducted using the ISO 31000 framework and SWOT analysis to identify internal and external factors influencing business risks. The results show that the main risks faced include market, operational, and human resource (HR) risks. DuaTiloe Barbershop manages these risks through service innovation, cost-efficiency strategies, regular training for barbers, and an incentive system to maintain employee loyalty. The implementation of preventive and adaptive measures has proven to enhance operational stability and strengthen the business image. Therefore, effective risk management serves as a key factor in supporting the sustainability and growth of MSMEs in the service sector.
Analisis Manajemen Risiko pada UMKM Bengkel Motor Alfarizi, Muhammad Alfin; Wardhana2, Mario Maulana; Febrianti, Nisa; Anbiya, Muhammad Shoffan; Alfiana, Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/8az7z537

Abstract

Micro, Small, and Medium Enterprises (MSMEs), such as motorcycle repair shops, face various challenges that threaten their business continuity. This study analyzes risk management at the Mang Wahyu Motorcycle Workshop MSME in Bandung City. Using a descriptive qualitative approach through a case study, data was collected via in-depth interviews and observation. The results identify a number of critical risks categorized into four main aspects: (1) Market Risk, including declining demand for conventional motorcycle services and price competition from digital competitors; (2) Operational Risk, in the form of repair delays due to obsolete equipment and dependence on a single supplier; (3) Human Resource (HR) Risk, covering internal conflicts and limitations in technical competence; and (4) Financial Risk, namely price fluctuations for spare parts and cash flow disruptions. Further analysis using a risk matrix shows that most risks have a high impact level and require immediate treatment. As an implication, this study recommends a set of mitigation strategies, such as service diversification towards electric vehicles, improvement of operational processes, enhancing HR capacity through training, and strengthening financial management. The implementation of these recommendations is expected to increase business resilience and support the sustainability of motorcycle workshop MSMEs amidst a competitive market dynamic.
Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER) Terhadap Nilai Perusahaan (PBV) Pada Perusahaan Sektor Transportation And Logistic Yang Terdaftar Di BEI Periode 2020-2024 Amelia, Sinta; Pujiyanti, Pujiyanti; Alfiana, Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/enz7gn06

Abstract

Tujuan dari adanya penelitian ini adalah untuk melihat dampak Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap nilai perusahaan, yang dinilai menggunakan Price to Book Value (PBV), pada perusahaan di sektor transportasi dan logistik yang tercatat di BEI selama periode 2020-2024. Metode kuantitatif yang diterapkan adalah data sekunder yaitu laporan keuangan tahunan perusahaan terkait, yang selanjutnya dianalisis melalui regresi data panel dengan menggunakan model Common Effect Model (CEM), Fixed Effect Model (FEM), dan Random Effect Model (REM). Uji Chow dan Hausman dilakukan untuk menentukan model terbaik, yang akhirnya menunjukkan bahwa model FEM yang paling sesuai. Temuan parsial mengungkapkan bahwa CR tidak memberi pengaruh signifikan terhadap nilai perusahaan, sementara DER memberi pengaruh positif yang signifikan. Secara bersamaan, CR dan DER mempengaruhi nilai perusahaan secara signifikan. Kesimpulan penelitian ini adalah bahwa struktur modal lebih dominan dalam meningkatkan nilai perusahaan dibandingkan likuiditas di sektor transportasi dan logistik selama periode studi.  
Pengaruh Influencer Review Dan Trend Terhadap Purchasing Kosmetik Online Shop Pada Gen Z Di Aceh Barat Chairunnisa, Cut
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/bqdsk592

Abstract

This study aims to analyze the influence of Influencer Reviews and Trends on the purchasing of cosmetic products in online shops among social media users, particularly students of Teuku Umar University. The background of this research is the increasing phenomenon of online cosmetic purchases driven by the widespread presence of influencer review content and viral trends on platforms such as TikTok, Instagram, and YouTube. The research method used is quantitative with a survey approach. The sample consisted of 100 respondents selected using purposive sampling with the criteria of having seen influencer reviews and having purchased cosmetic products through a marketplace. Data analysis included descriptive analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, and F-test with the assistance of the Statistical Package for the Social Sciences (SPSS) version 25. The results of the t-test (partial) show that Influencer Review (X1) has a positive and significant effect on Purchasing, indicating that the credibility, attractiveness, and expertise of influencers can increase interest and purchasing decisions for cosmetic products online. The Trend variable (X2) also has a positive and significant effect on Purchasing, suggesting that viral content, challenges, popular hashtags, and social media exposure can trigger purchases. Furthermore, the results of the F-test (simultaneous) indicate that both independent variables have a significant combined effect on Purchasing with a significance value < 0.05. The Adjusted R² value of 0.349 indicates that 34.9% of the variation in Purchasing can be explained by Influencer Reviews and Trends, while the remaining 65.1% is influenced by other factors outside this study. This research concludes that Influencer Reviews and Trends are dominant factors in shaping online cosmetic purchasing decisions. Therefore, business actors are advised to collaborate with credible influencers and leverage viral trends to enhance consumer attention, trust, and purchase intention on digital platforms.
Analisis Manajemen Risiko pada UMKM “Huma Laundry” Garut Priatna, Elky Rimba; Yoniar, Ghulam Priyatna; Sastradireja, Dhafin Al-Rasyid; Nurhakim, Reihan Ahmad; Alfiana, Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/05r5f897

Abstract

This study aims to identify and analyze the risks faced by the micro-enterprise Huma Laundry in Tarogong Kaler, Garut, as well as to determine appropriate mitigation strategies to maintain operational stability. The research employed a descriptive qualitative method, with data collected through direct interviews with the owner and observations of the service process. The analysis was conducted by mapping risks based on their likelihood and impact, supported by a SWOT analysis to understand the strategic position of the business. The findings indicate that the main risks encountered by Huma Laundry include machine breakdowns, washing errors, fluctuating income, and delayed payments from regular customers. The SWOT analysis reveals that the business holds strengths such as consistent service quality and a stable customer base, while weaknesses arise from limited digital promotion and simple financial management. Opportunities come from the increasing demand for laundry services, whereas threats include competition and rising operational costs. Recommended mitigation strategies comprise routine machine maintenance, employee training, service quality improvement, digital marketing optimization, and the adoption of non-cash payment systems. Overall, this study highlights the importance of systematic risk management to support the sustainability and competitiveness of micro-enterprises.
Analisis Manajemen Risiko pada UMKM Melina Helm Kurniawan, Aris; Sastradireja, Dhafin Al-Rasyid; Priatna , Ghulam Yoniar; Nurhakim , Reihan Ahmad; Alfiana, Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4n7kr463

Abstract

This study aims to analyze the implementation of risk management in UMKM Melina Helm by applying the SWOT analysis approach to identify, assess, and control risks that may affect business sustainability. As an SNI-certified helmet manufacturer, Melina Helm faces various risks, including market, operational, human resource, financial, security, and legal risks. This research uses a qualitative method with a case study approach supported by observations and interviews. The results show that market risks, particularly intense price competition and declining consumer purchasing power, are classified as high risks due to their direct impact on sales performance. Operational risks such as supply delays and inconsistent product quality also fall into the high-risk category because they disrupt production efficiency. Meanwhile, risks related to human resources, security, and finance are categorized as medium to high and require structured risk control. The SWOT analysis reveals key strengths, especially product quality and innovative design, while major threats originate from tight competition and counterfeit products. This study concludes that integrating risk management with SWOT analysis provides an effective strategy to strengthen risk mitigation and enhance business sustainability
Development of Islamic Accounting Theory: Integrating Tawhid, Maqashid al-Shariah, and Islamic Ethics into the Accounting System Saputra, Wali
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hcdhh956

Abstract

This study aims to develop an Islamic Accounting Theory (IAT) as a conceptual framework that integrates the principles of tawhid, maqashid al-shariah, and Islamic ethics into accounting systems. Using an exploratory qualitative approach through library research and grounded theory, this research reviews relevant academic literature and conducts in-depth interviews with experts in Islamic accounting. The findings indicate that Islamic accounting rests on three core pillars: (1) The Ontology of Tawhid, which positions accounting as an act of worship and trust (amanah); (2) The Epistemology of Shariah, derived from divine revelation and scholarly ijtihad; and (3) The Axiology of Maqashid al-Shariah, which emphasizes social justice, transparency, and collective well-being. This research contributes to the development of a new paradigm in accounting by affirming that Islamic financial reporting is not merely economic in nature, but also spiritual, moral, and social. The implications include designing Islamic accounting curricula, developing maqashid-based reporting standards, and strengthening comprehensive shariah audit policies.
Analisis Manajemen Risiko pada UMKM DND Fashion Wardhana, Mario Maulana; Alfarizi, Muhammad Alfin; Anbiya, Muhammad Shoffan; Febrianti, Nisa; Junjunan5, Almaira Sarah
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wmcafw29

Abstract

This study aims to analyze the risk management practices implemented by DND Fashion, a Micro, Small, and Medium Enterprise (MSME) that specializes in custom clothing production. With the increasing competition and rapid shifts in fashion trends, MSMEs need to identify and mitigate risks to ensure sustainable business operations. This research uses a qualitative descriptive approach supported by SWOT analysis and risk identification derived from operational data. The findings reveal that DND Fashion faces market risks, operational risks, and human resource risks. Recommended strategies include product innovation, digital marketing optimization, equipment maintenance, and skill enhancement for workers. This study provides practical recommendations to strengthen risk management in MSME fashion businesses.  
Pengaruh Persepsi Kemudahan Penggunaan, dan Pembayaran Digital di Mediasi Motivasi Berbelanja terhadap Perilaku Konsumtif Generasi Z Pengguna Aplikasi Shopee di Kota Manado Agni O. P. Dangin; Agus S. Soegoto; Yunita Mandagie
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wxgz0630

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Persepsi Kemudahan Penggunaan, dan Pembayaran Digital di mediasi Motivasi Berbelanja terhadap Perilaku Konsumtif Generasi Z pengguna aplikasi Shopee Di Kota Manado. Metode penelitian yang digunakan adalah kuantitatif dengan metode Structural Equation Modeling (SEM). Data ditentukan dengan menggunakan teknik Purposive Sampling. Hasil sebaran kuesioner terhadap 100 responden kemudian di analisis dengan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa Persepsi Kemudahan Penggunaan tidak berpengaruh terhadap Perilaku Konsumtif. Sebaliknya, Persepsi Kemudahan Penggunaan memiliki pengaruh signifikan terhadap Motivasi Berbelanja. Pembayaran Digital berpengaruh signifikan terhadap Perilaku Konsumtif. Pembayaran Digital berpengaruh signifikan terhadap Motivasi Berbelanja. Terdapat pengaruh mediasi yang signifikan antara Persepsi Kemudahan Penggunaan terhadap Perilaku Konsumtif melalui Motivasi Berbelanja. Demikian pula, Pembayaran Digital berpengaruh signifikan terhadap Perilaku Konsumtif  melalui Motivasi Berbelanja.
Pengaruh Green Accounting Terhadap Nilai Perusahaan Dengan Environmental Performance Sebagai Variabel Moderasi Satira, Emya; Muhammad Rizqi, Reza
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/etzzzz87

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting terhadap nilai perusahaan, pengaruh environmental performance terhadap nilai perusahaan, serta peran environmental performance dalam memoderasi hubungan antara green accounting dan nilai perusahaan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan desain asosiatif kausal. Objek penelitian difokuskan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Pemilihan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh 10 perusahaan dengan total 50 data observasi selama lima tahun. Green accounting diukur menggunakan Environmental Disclosure Index (EDI) berbasis standar GRI, environmental performance diukur menggunakan peringkat PROPER, dan nilai perusahaan diproksikan dengan Tobin’s Q. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh signifikan terhadap nilai perusahaan, serta environmental performance juga tidak berpengaruh signifikan secara parsial terhadap nilai perusahaan. Namun demikian, environmental performance terbukti memoderasi hubungan antara green accounting dan nilai perusahaan dengan arah moderasi yang melemahkan. Temuan ini mengindikasikan bahwa praktik dan pengungkapan lingkungan pada perusahaan sektor energi belum sepenuhnya dipersepsikan sebagai sinyal yang bernilai oleh investor. Hasil penelitian ini mendukung Signaling Theory, yang menekankan bahwa efektivitas sinyal nonkeuangan sangat bergantung pada bagaimana informasi tersebut dipersepsikan oleh pasar dan konteks industri yang melingkupinya.

Page 23 of 24 | Total Record : 237

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