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Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Published by Yayasan Cendekia Gagayunan Indonesia
ISSN : -     EISSN : 30894026     DOI : https://doi.org/10.63142/ekonosfera.v1i3.312
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global adalah jurnal ilmiah yang berfokus pada publikasi penelitian di bidang ekonomi, akuntansi, manajemen, bisnis, dan teknik. Jurnal ini bertujuan untuk menyebarkan temuan-temuan ilmiah yang memberikan kontribusi signifikan terhadap pengembangan ilmu pengetahuan dan penerapan praktis di berbagai sektor terkait. Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global menerima artikel-artikel yang didasarkan pada riset empiris, teori, maupun kajian literatur mengenai isu-isu kontemporer dalam bidang ekonomi, bisnis, dan teknik. Topik yang dipublikasikan meliputi kebijakan ekonomi, analisis manajerial, akuntansi dan keuangan, inovasi bisnis, teknologi dan rekayasa, serta pengelolaan sumber daya manusia. Dengan pendekatan metodologi yang kuat dan interdisipliner, jurnal ini berkomitmen untuk menjadi sumber referensi yang kredibel bagi akademisi, praktisi, serta pembuat kebijakan. Jurnal ini diterbitkan empat kali setahun (Januari, April, Juli, & Oktober).
Arjuna Subject : Umum - Umum
Articles 29 Documents
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Analisis Fraud Hexagon dalam Kasus Korupsi di PT Pertamina Patra Niaga Fitriani, Qonita; Sugiarti, Erika; Fadhilah, Husni; Munyani Putri, Fiqi; Novaria Misidawati, Dwi
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.176

Abstract

This research is motivated by the rampant corruption cases in the State-Owned Enterprises (BUMN) environment, especially at PT Pertamina Patra Niaga. The main objective of this research is to identify and analyze the factors that cause corruption using the Fraud Hexagon analysis framework. The research method used is a descriptive qualitative approach, with data collection techniques through literature studies from various scientific literature, journals, mass media coverage, and relevant official documents. The results showed that corrupt practices at PT Pertamina Patra Niaga were influenced by six main elements in the Fraud Hexagon model, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. Pressure comes from the lifestyle and job demands of the perpetrator; opportunities arise due to a weak supervisory system and imperfections in the procurement process; rationalization occurs through moral justification for acts of corruption. The capability of perpetrators who occupy strategic positions allows collusion with internal and external parties, which is exacerbated by arrogance. These six elements are interrelated and form a systemic pattern that supports corruption. This research confirms the importance of strengthening the internal control system, instilling an integrity-based organizational culture, and implementing a transparent and reliable reporting system to prevent corrupt practices within SOEs.
Urgensi Etika Dalam Menjaga Integritas Profesi Akuntansi Manajemen Fidya Nur Meilia; Mezaluna, Ibtisam; Janibah, Ardina; Misidawati, Dwi Novaria
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.182

Abstract

This study aims to examine the urgency of implementing ethics in maintaining the integrity of the management accounting profession. The management accounting profession has a strategic role in providing financial and non-financial information for internal company decision making. However, the increasing cases of ethical violations such as financial statement manipulation and asset misuse indicate the importance of enforcing the principles of professional ethics. This study uses a descriptive qualitative method with a literature study approach, which analyzes various literatures to identify the factors causing ethical violations, common forms of violations, and strategies for strengthening professional ethics. The results of the study indicate that ethical violations are caused by weak personal integrity, organizational pressure, lack of internal supervision, and a permissive work culture. Meanwhile, the application of ethical principles such as integrity, objectivity, competence, confidentiality, and professionalism has proven to be an important foundation in maintaining credibility and trust in the profession. Therefore, strengthening ethics through education, a healthy organizational culture, and a strict supervision system are strategic steps to maintain the integrity of the management accounting profession.
Analisis Etika Bisnis Pada BMT Mitra Umat: Ketidakmampuan Membayar Tabungan Nasabah Sebagai Bentuk Pelanggaran Kepercayaan Nursetiana, Herni; Azima, Najma; Zulfa, Amalina; Tsania, Afrida; Misidawati, Dwi Novaria; Islami, Putri Prasetya
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.185

Abstract

This research aims to analyse BMT Mitra Umat's inability to pay customers' savings as a form of violation of business ethics, especially the principles of honesty, responsibility, justice, and integrity in Islamic financial institutions. The research uses a qualitative descriptive method with a literature study approach, based on the analysis of Islamic business ethics theory and the concept of customer trust. The results showed that BMT Mitra Umat's inability to fulfil its savings payment obligations had a serious impact on the decline in customer trust and damage to the institution's reputation. This violation of the basic principles of business ethics worsens customer loyalty and potentially threatens the sustainability of the institution's operations. This research recommends the need for increased transparency, improved risk management, financial education to customers, and strengthened internal controls to restore public trust and ensure the sustainability of BMT as a trustworthy Islamic financial institution.
Optimalisasi E-Bisnis Untuk Emisi Karbon Rendah Dan Keberlanjutan Wahid, Deden Abdul; Yuliaty, Farida
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.187

Abstract

This study focuses on optimizing e-business to reduce carbon footprint and promote environmentally friendly products as part of business sustainability efforts. The purpose of the study is to analyze the strategy of integrating green technology and digital-based marketing approaches in e-business to address global environmental challenges. The method used involves literature studies and empirical data analysis related to the use of renewable energy-based data centers, operational migration to cloud computing, and the effectiveness of promoting environmentally friendly products through digital platforms. The results of the study indicate that the application of green technology, such as renewable energy-based data centers and migration to cloud computing, can significantly reduce energy consumption and reduce carbon emissions. In addition, the promotion of environmentally friendly products increases consumer awareness and business competitiveness in the global market. The conclusion of this study confirms that the synergy between green technology and integrated marketing strategies can support the sustainability of e-business operations while contributing to solutions to global environmental challenges. These findings provide practical guidance for business actors to create added value and competitiveness through the adoption of environmentally friendly technology and marketing strategies.
Peran Ethical Governance Dalam Mewujudkan Transparansi Dan Akuntabilitas Perusahaan Dina Nazilatul Hidayah; Dwi Sinta Amalia; Nayaka Khansa Ariella; Karina Oktaviani; Dwi Novaria Misidawati; Nanda Tribramantya Purnama
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.189

Abstract

The implementation of ethical governance is a crucial aspect in forming transparent and accountable corporate governance. Governance based on ethical principles is believed to be able to increase stakeholder trust and support the company's sustainability. This research aims to examine the role of ethical governance in forming transparent and accountable corporate governance.  This research uses a descriptive qualitative approach with data collection techniques through literature review from various relevant sources, including the principles of Good Corporate Governance and business ethics. The results of the study show that ethical governance, which is based on the values of integrity, openness, and honesty, makes a significant contribution to increasing transparency and accountability of companies. Transparency is achieved through the delivery of accurate and timely information, while accountability is strengthened through an internal oversight system and the formation of an organizational culture that upholds ethics. In addition, the effectiveness of implementing ethical governance is influenced by internal factors such as organizational culture and management commitment, as well as external factors such as government regulations and public pressure. This study concludes that the integration of ethical principles into corporate governance is an important foundation in building transparency, accountability, and stakeholder trust, which ultimately supports corporate sustainability.
Peran Investasi Berkelanjutan Kebijakan Pemerintah Dan Keterlibatan Masyarakat Dalam Pencapaian SDGS Uci Oktavia; Rista Intan Permatasari; Febrika Nurfianti; Nia Nur Yanti Agustin; Maria Yovita R. Pandin
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 3 (2025): Juli
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i3.191

Abstract

Achieving the Sustainable Development Goals (SDGs) requires a holistic approach that integrates sustainable investment, government policy, and community engagement. Indonesia, as a country with significant resource potential and complex development challenges, faces pressure to accelerate SDG achievement in an inclusive and equitable manner. This study aims to thoroughly examine the contributions of these three elements in supporting the sustainable development agenda. Sustainable investment serves as a vital instrument by directing financing toward sectors that support the transition to a green economy, integrating environmental, social, and governance (ESG) principles. The government plays a central role through policies, regulations, and incentives-such as Presidential Regulation No. 112 of 2022 and OJK policies-designed to strengthen the green finance ecosystem. However, investment and policy alone will not be effective without active community involvement. Community participation in planning and monitoring development promotes accountability and strengthens a sense of ownership over development programs. This research uses a descriptive qualitative approach, utilizing secondary data collected through literature studies and field observations. Findings indicate that synergy among stakeholders is key to successful SDG implementation, especially at the local and village levels. Barriers such as limited outreach, low community participation, and resource constraints remain major challenges. Therefore, strengthening community capacity and cross-sector collaboration are essential to achieving sustainable development. The results of this study are expected to provide strategic input for policymakers and development practitioners in effectively integrating sustainability approaches.
Analisis Peran Etika Bisnis Islam Dalam Membangun Strategi Loyalitas di UMKM Berbasis Syariah Kabupaten Pekalongan Pada Era Revolusi Industri 5.0 Dinda Safira; Nur Zalfa Rifqo Nabila; Ahmad Zaeni Ismail; Karomatul Izzah; Dwi Novaria Misidawati
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.197

Abstract

Business ethics are studied not only to find out what business ethics are, but business ethics aims to help business actors make ethical business decisions. The purpose of this study is to determine the role of business ethics in building loyalty strategies in sharia-based MSMEs in Pekalongan Regency in the era of the 5.0 industrial revolution. The method used is descriptive qualitative, data sources come from interviews, observations and literature studies. The results of the study indicate that the application of Islamic business ethics principles can increase consumer loyalty through transparency, honesty, and ethical commitment in running a business. Factors that influence the application of Islamic business ethics in building loyalty strategies for sharia-based MSMEs in Pekalongan Regency are factors of belief, local culture and social norms, market pressure, and limited resources. Despite facing many challenges, trust and loyalty from consumers and better relationships with stakeholders are positive results felt by sharia-based MSMEs in Pekalongan Regency that apply Islamic business ethics. This shows that although the application of Islamic business ethics requires great effort and commitment, the long-term benefits in terms of sustainability and blessings are greater than unethical business practices.
Analisis Etika Bisnis Dalam Industri Keuangan Syariah di Indonesia Najwa Azmi; Nur Shihatus Sakinah; Wafi Najmi Naufal Athallah; Dwi Novaria Misidawati
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.201

Abstract

This study aims to analyze the implementation of business ethics in the Islamic financial industry in Indonesia, which is currently experiencing rapid development and has become an important component in the national financial system. This study uses a qualitative approach with a desk study method that reviews literature from official documents, scientific journals, and other relevant sources. The analysis was conducted descriptively-analytically by identifying, classifying, and synthesizing the literature to find patterns of ethical implementation and violations, as well as thematic comparisons between Islamic financial institutions. The results show that the application of business ethics not only reflects compliance with the prohibition of riba, gharar, and maysir, but also on the transparency of contracts, responsible management of customer funds, and commitment to corporate social responsibility (CSR) programs that support community empowerment and MSMEs. However, there are still challenges in the aspects of product transparency, ethical marketing practices, and risk management according to the principles of Islamic business ethics. This study emphasizes the need to implement stricter supervision and regulation so that business ethics practices can be implemented consistently. Thus, the Islamic finance industry can optimally contribute to inclusive and sustainable economic growth in Indonesia.
Analisis Persepsi Wajib Pajak Terhadap Informasi Pajak di Media Sosial Menggunakan Brand24 Fatimah; Emilla Dwi Nurrahma; Nova Shella Rida Az-Zahra; Muhammad Rikzam Kamal; Nur Anis Nabila Binti Suhaimi
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.210

Abstract

Taxpayers’ perceptions of tax information on social media are highly diverse. This study analyzes these views using a descriptive quantitative approach and Brand24 as a monitoring tool. The research focuses on digital content containing public discussions, with perceptions reflected through social media users’ responses to tax information. The analysis revealed about 45,000 mentions of tax topics, with news media being the main channel, accounting for 28,806 mentions. Accounts like kring_pajak and kumparan_poster were the most active in discussing tax issues, while non-social media accounts such as ranniesaskia had the highest contribution at 3.963%, indicating significant influence. Most content dissemination occurred on TikTok and X platforms, with 2,455 negative mentions increasing by 304% and 2,011 positive mentions rising by 679% from the previous period. Although positive sentiment grew faster percentage-wise, negative sentiment dominance shows ongoing public concerns about taxation. These findings highlight the strategic role of social media in shaping public understanding of tax matters. Consequently, the Directorate General of Taxes (DGT) is advised to develop an integrated social media management strategy to respond to taxpayers promptly and professionally.
Legal Protection for Consumers in the Process of Online Buying and Selling Transactions in the Marketplace Dian Tirtha Rezkiyanti; Wahyudi, Wahyudi
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 3 (2025): Juli
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i3.252

Abstract

The rapid advancement of technology in the world of information and transaction processes that occur in society which was initially done manually and has to visit existing traditional and modern stores, can now be done electronically or through social media. In article 1 paragraph 2 of the consumer protection law, the elements associated with consumers are related to people or who have the status as users of goods or services individually or legal entities. The purpose of holding this research is to find out the implementation of legal protection for consumers in the process of online buying and selling transactions through e-commerce. In the process of preparing the results of this scientific paper, the author uses a descriptive qualitative research method and in this research a method in the form of normative legal research is also used. This research was carried out through a literature study process with the use of supporting books, and journals to support the results of this research. The results of the study show that consumer protection needs to be carried out preventively and repressively in all aspects of the protection provided, so in this case the government has established a special institution, namely the Ombudsman and also the consumer protection agency to carry out the process of protection and supervision of consumers in Indonesia.

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