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Jurnal Ekonomi dan Bisnis Jagaditha
Published by Universitas Warmadewa
ISSN : 23554150     EISSN : 25798162     DOI : 10.22225/jj
Core Subject : Economy,
Economics, Econometrics & Finance
JAGADITHA: Jurnal Ekonomi & Bisnis P-ISSN: 2355-4150, E-ISSN: 2579-8162 is a journal of economic and bussiness published by Management Deparment, Postgraduated Program, Warmadewa University, provides a forum for publishing research articles or review articles. This journal has been distributed by WARMADEWA PRESS started from Volume 1 Number 1 Year 2014 to present. The scope of journal is restricted to the fields of economic and business study. The journal is published twice a year every march and september.
Arjuna Subject : -
Articles 225 Documents
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A Social Accounting Perspective for Institutional Transformation and Resource Management in the AI-Based Financial Sector Nicholas Renaldo; Teddy Chandra; Achmad Tavip Junaedi; Harry Patuan Panjaitan; Jahrizal Jahrizal
Jurnal Ekonomi dan Bisnis Jagaditha 230-238
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.230-238

Abstract

The primary purpose of this research is to explore the role of social accounting in managing institutional arrangements and resource allocation in the AI-based financial sector. The study follows a descriptive-exploratory design, aiming to investigate and describe the various aspects of AI adoption in the financial sector. The research will also examine how social accounting frameworks can be adapted to assess the broader impacts of AI. The findings suggest that while AI has the potential to enhance efficiency, innovation, and competitiveness within the financial sector, its adoption raises significant challenges. Financial institutions must undergo institutional restructuring to align with regulatory expectations and ensure transparent, ethical AI practices. Financial institutions must adapt their governance models to incorporate AI technologies while ensuring transparency, accountability, and ethical compliance. Future research should expand the scope of this study by including a larger and more diverse sample of financial institutions globally.
The Impact of Financial Behavior and FinTech Utilization on Student Retention at Universitas Terbuka Kendari Anfas Anfas; Arifuddin Mas’ud; H. Hendrian; Julia Safitri
Jurnal Ekonomi dan Bisnis Jagaditha 66-73
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.66-73

Abstract

This study employs a quantitative approach to examine the effect of financial behavior (X1) and fintech utilization (X2) on student study retention (Y). The population of this research consists of students at Universitas Terbuka Kendari, with a total sample of 204 respondents. Data were analyzed using linear regression, both in partial and multiple models. The findings reveal that: (1) Financial behavior has a significant impact on student retention, indicating that students who manage their finances more responsibly are more likely to complete their studies. (2) Fintech utilization also significantly affects student retention, as the ease of financial transactions facilitated by fintech supports students in meeting their academic obligations. (3) Collectively, financial behavior and fintech utilization explain 49.9% of the variance in student retention, underscoring the critical role of financial aspects in sustaining academic continuity, particularly within the context of Universitas Terbuka Kendari, a higher education institution operating through a distance learning system.
Corporate Governance and Financial Performance of Village Credit Institution in Badung, Bali I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Kadek Apriada
Jurnal Ekonomi dan Bisnis Jagaditha 239-250
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.239-250

Abstract

Financial performance is a crucial indicator of the development and sustainability of Village credit institutions and plays a significant role in building stakeholder trust. This study investigates the impact of Good Corporate Governance and the Tri Hita Karana culture on financial performance in Badung Regency. The research includes all 115 Village credit institutions in Badung, with Village Credit Institution heads as respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach via SmartPLS. The findings reveal that Good Corporate Governance has a positive effect on financial performance, while the Tri Hita Karana culture strengthens this relationship. These results highlight the importance of implementing strong governance practices while integrating cultural values to enhance financial performance. Therefore, Village credit institutions management is encouraged to maintain good governance and uphold the principles of Tri Hita Karana in daily operations. This study contributes to understanding the role of corporate governance and cultural influences in financial performance. Future research should refine measurement instruments and consider additional variables, such as internal control and leadership style, to gain deeper insights into the determinants of financial performance.
The Role of E-Commerce in Empowering Cooperatives: Digital Implementation and the Spirit of Collectivism Made Yudi Darmita; Ida Bagus Raka Suardana; A.A.N Eddy Supriyadinata Gorda; Ida Ayu Oka Martini
Jurnal Ekonomi dan Bisnis Jagaditha 26-36
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.26-36

Abstract

This study aims to understand the transformation of digital services and cooperative accountability through internalization of the culture of joy and sorrow in cooperatives. The principle of the family in cooperative management is presented as a manifestation of the local value of Tri Hita Karana in the form of activities that balance harmony. An interpretive qualitative approach inspired by a culture of joy and sorrow was used to understand the experience of digital transformation and cooperative management. Five informants who met the criteria as managers or heads of cooperatives were involved in the in-depth interviews. Research informants are representatives of cooperatives that have digitally transformed and carry a culture of joy and sorrow. The results of the analysis found three main findings. First, digital transformation increases the reach and effectiveness of services along with transparency in reporting cooperative management. Second, the presence of the regional and central governments supports and encourages technological transformation, which is expected to become a facilitator in the future. Third, the culture of joy and sorrow is translated into cooperative activities based on Tri Hita Karana’s philosophical values of maintaining harmony with the Creator, fellow cooperative members, and a sense of concern for the universe. This research is novel in that it internalizes the principle of family in cooperative management, which is the local value of Tri Hita Karana in the form of activities that balance the harmony of members with the Creator, members with cooperative managers, and concern for caring for the universe.
Innovation Capability Mediates Factors Determining Sustainable Entrepreneurial Performance I Nengah Suardhika; Putu Kepramareni
Jurnal Ekonomi dan Bisnis Jagaditha 37-53
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.37-53

Abstract

Sustainable entrepreneurial performance has become increasingly critical for the long-term survival of SMEs in the culinary sector, especially as these businesses face mounting competitive pressures while contributing significantly to the national economy. Previous research has examined entrepreneurial bricolage and digital marketing capability in isolation, yet we know little about how these two capabilities interact to drive sustainable performance outcomes. This study addresses this gap by investigating their combined effects through innovation capability as a mediating mechanism, providing fresh perspectives on how resource-constrained SMEs can achieve lasting success. We employed a quantitative cross-sectional design, surveying 270 culinary SMEs across Bali Province and analyzing the data through PLS-SEM. Our findings reveal an interesting pattern: entrepreneurial bricolage directly enhances sustainable performance, whereas digital marketing capability shows no significant direct impact. The mediating role of innovation capability proves crucial—it partially channels the effect of entrepreneurial bricolage while completely mediating the influence of digital marketing capability on performance outcomes. These results support the integration of bricolage theory and dynamic capability theory within the culinary SME context. The evidence suggests that digital marketing capability must first be converted into tangible innovation before it can contribute to sustainable performance. Meanwhile, the bricolage approach demonstrates versatility by affecting business sustainability both directly and indirectly through innovation. This distinction offers practical implications: SMEs should leverage their resourcefulness immediately while simultaneously transforming their digital capabilities into concrete innovations to secure long-term competitive advantage.
Free Cash Flow of Telecommunications Companies in Indonesia Amran Manurung; Adler Haymans Manurung; Gerry Manurung; Lukman Hakim Sangapan; Gerson Manurung; Jerry Marmen Simanjuntak
Jurnal Ekonomi dan Bisnis Jagaditha 258-268
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.258-268

Abstract

The study aims to investigate the variables that affect the cash flow of telecommunications companies on the Indonesia Stock Exchange. This study uses annual data from 2016 to 2024 and a panel data model. The results of this study state that the Company's fundamental factors are represented by the Company's investment value and the oil price and interest rate variables, and the COVID-19 period significantly affect the Company's Net Cash Flow. The Company's management must manage these internal and external factors so that the Company's net cash flow is controlled.
Impact of Stakeholder Pressure and Gender Diversity on Corporate Sustainability Disclosure Luh Gde Pasek Puspa Dewi; Ni Made Dwi Ratnadi; I Gusti Ayu Made Asri Dwija Putri; Made Gede Wirakusuma
Jurnal Ekonomi dan Bisnis Jagaditha 11-25
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.11-25

Abstract

This study addresses the critical role of sustainability reporting in corporate transparency, yet existing literature shows inconsistent findings regarding stakeholder pressure and board gender diversity’s impact on disclosure practices. This research aims to examine the influence of various stakeholder pressures (creditor, employee, consumer, and shareholder), board gender diversity, and the moderating effect of industry profile on sustainability report disclosure among public companies listed on the Indonesia Stock Exchange from 2018 to 2023. Employing a quantitative approach, data were collected from annual and sustainability reports of 282 companies and analyzed using Moderated Regression Analysis (MRA). The findings reveal that creditor, consumer, and shareholder pressures, along with board gender diversity, positively and significantly influence sustainability disclosure. Conversely, employee pressure shows no significant effect. Industry profile acts as a quasi-moderator, strengthening the positive relationships between creditor, consumer, shareholder pressures, board gender diversity, and sustainability report disclosure. These results suggest that companies operating in high-profile industries, facing greater public scrutiny, are more responsive to external stakeholder demands and board diversity in their sustainability practices. This study contributes to bridging gaps in the literature by clarifying the conditional role of industry context in sustainability reporting and highlights the importance of inclusive governance and stakeholder engagement in promoting transparency. The implications offer valuable insights for regulators and corporate managers seeking to enhance sustainability disclosure quality and accountability.
Strength in Small Packages: SMEs Thrive via Disaster Management Strategies Yaman Suryaman; Mike Rowe
Jurnal Ekonomi dan Bisnis Jagaditha 101-112
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.101-112

Abstract

This study conducts a systematic literature review to examine how small and medium-sized enterprises (SMEs) can enhance resilience and adaptability through disaster management strategies. Using the PRISMA framework, relevant studies published between 2010 and 2023 were retrieved from Scopus, Web of Science, and Google Scholar. The findings reveal three dominant thematic areas: (1) preparedness and continuity planning, (2) the use of digital technologies and innovation, and (3) the role of government and institutional support in post-disaster recovery. The review highlights several innovative and sustainable strategies adopted by resilient SMEs, including digital transformation for business continuity, collaborative networks with public and private stakeholders, and proactive risk mitigation practices. These strategies demonstrate that SMEs are not only capable of surviving disasters but can also achieve long-term sustainability when supported by appropriate technological and policy frameworks. This study contributes to the literature by synthesizing fragmented findings into an integrated framework of disaster resilience strategies for SMEs and by identifying critical research gaps related to technology-driven solutions and policy interventions. The results provide practical implications for SME owners, policymakers, and development agencies seeking to strengthen disaster preparedness and resilience in vulnerable business sectors.
Do Chief Audit Executives Affect the Relationship Between Earnings Management and Firm Risk? Paulina Sutrisno; Cleophila Michaela Grace Thalia Soegijanto
Jurnal Ekonomi dan Bisnis Jagaditha 294-306
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.294-306

Abstract

This study aims to obtain empirical evidence on the effect of real earnings management (REM) on firm risk. Furthermore, this study also examines the effect of Chief Audit Executive (CAE) tenure in weakening the positive relationship between real earnings management and firm risk. The study examined manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2018. The statistical analysis used in this study was panel-random effect data regression, considering that the panel random effect data test allows control of unobserved heterogeneity between companies, resulting in more efficient estimates. The research results show that companies that engage in real earnings management have a positive impact on firm risk. REM not only reduces the quality of financial reports but also increases firm risk. Likewise, CAE tenure has a positive impact on firm risk. Longer CAE tenure can weaken the effectiveness of internal oversight, exposing the firm to greater risks. However, CAE tenure does not affect the relationship between real earnings management and firm risk. A strategy of strengthening the CAE's role through rotation alone is unable to mitigate the increase in firm risk due to real earnings management, requiring a more comprehensive governance approach. This study fills the gap regarding research on the effect of real earnings management on firm risk and the role of CAE tenure on the relationship between real earnings management and firm risk in manufacturing companies in Indonesia, which is still rarely researched.
The Role of Consumer Attitude in The Relationship Between E-Service Quality and Product on Consumer Satisfaction Ida Bagus Cempena
Jurnal Ekonomi dan Bisnis Jagaditha 251-257
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.251-257

Abstract

This study investigates the mediating role of consumer attitude in the relationship between e-service quality and product quality toward consumer satisfaction on the Tokopedia platform. As a major player in Indonesia’s e-commerce landscape, Tokopedia provides a relevant context for examining factors that drive consumer satisfaction. A quantitative research design was employed, utilizing Structural Equation Modeling with the Partial Least Squares approach to evaluate the hypothesized relationships. Data were obtained from Tokopedia users through an online survey distributed to individuals with purchasing experience within the past six months. The empirical findings demonstrate that both e-service quality and product quality exert a direct and statistically significant influence on consumer satisfaction. In addition, consumer attitude is identified as a significant mediating variable that reinforces the effect of both independent variables on the dependent construct. The model confirms that all independent variables positively affect both consumer attitude and satisfaction, highlighting the integral role of psychological perception in enhancing customer experience. The results provide practical insights for e-commerce practitioners, emphasizing the necessity of consistent service excellence and reliable product offerings to cultivate favorable consumer attitudes and increase satisfaction levels.

Page 21 of 23 | Total Record : 225

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