cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sri Maryati
Contact Email
admin@penerbit-altafcorp.com
Phone
+6282282557397
Journal Mail Official
admin@penerbit-altafcorp.com
Editorial Address
Jl. Tanjung Bakia, Perum Prima Gumay Asri Bukit Baru, Ilir Barat I Kota Palembang
Location
Kota palembang,
Sumatera selatan
INDONESIA
Research of Economics and Business
Published by PT. Altaf Publishing Corp
ISSN : -     EISSN : 3090319X     DOI : https://doi.org/10.70895/roe
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
ROE: Research of Economics and Business is an journal founded and managed by PT. Altaf Publishing Corp. This journal is a peer-reviewed journal published two times a year and is intended to be an scientific journal that publishes scientific works in the fields of economics, business, managemant and accounting. ROE is expected to be used as a reference for academics in writing scientific, relevant, and dynamic articles to encourage the younger generation who like to write academic works. ROE : Research of Economics and Business is intended to be the journal for publishing articles reporting the results of research on dynamic economics and business. The ROE invites manuscripts in the areas: Financial Management Marketing Management Human Resource Management Entrepreneurship Strategic Management Public Economics Monetary Economics Industrial Economics Human Resource Economics Development Economics Economics Planning Agricultural Economics Islamic Economy Islamic Finance Public Sector Accounting Taxation Accounting Information System Financial Accounting Auditing Business Ethics and Suistainable
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Pengaruh Media Sosial Terhadap Perilaku Konsumsi Skincare Gen Z Fajar Rizky Kurniawan; Dwi Gratia Irene Manik; Dike Dirli Amanda; Adinda Abillah
ROE: Research of Economics and Business Vol. 1 No. 1 (2025): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i1.23

Abstract

Abstrak. Penelitian ini menganalisis dampak media sosial terhadap perilaku konsumsi di kalangan Generasi Z, khususnya mahasiswa di Politeknik Negeri Medan. Media sosial memainkan peran penting dalam membentuk preferensi dan keputusan pembelian melalui konten promosi, ulasan influencer, dan iklan berbayar. Metode penelitian kuantitatif digunakan, dengan kuesioner didistribusikan ke 113 responden. Temuan menunjukkan bahwa lebih dari 70% responden mengakui bahwa media sosial secara signifikan memengaruhi keputusan pembelian produk mereka. Faktor utama yang mempengaruhi termasuk ulasan positif, rekomendasi influencer, dan tren viral di media sosial. TikTok diidentifikasi sebagai platform paling berpengaruh dalam membentuk tren. Selain itu, Fear of Missing Out (FOMO) dan tekanan sosial berkontribusi pada peningkatan konsumsi di kalangan Gen Z. Studi ini memberikan wawasan bagi produsen dan pemasar untuk mengembangkan strategi pemasaran yang lebih efektif dan membantu konsumen membuat keputusan pembelian yang lebih tepat.
Pengawasan Keuangan: Kunci Efisiensi Dan Pencegahan Penyalahgunaan Elisya Stevani; Angel Sibagariang; Khesya Hutagalung; Kristin Marpaung; Nazla Syahfitri
ROE: Research of Economics and Business Vol. 1 No. 1 (2025): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i1.24

Abstract

Pengawasan keuangan yang ketat sangat penting agar uang dapat digunakan dengan benar dan meningkatkan ketepatan operasional bisnis. Jika tidak ada sistem pengawasan yang baik, perusahaan berisiko mengalami ketidakstabilan keuangan, pemborosan anggaran, dan pengelolaan dana yang tidak efektif, yang dapat mengancam keberlangsungan perusahaan. Penelitian ini mengkaji literatur dan studi kasus analisis untuk mengetahui bagaimana pengawasan keuangan yang ketat dapat membantu perusahaan mengoptimalkan sumber daya mereka. Penelitian ini menemukan bahwa penggunaan audit keuangan secara teratur, menggunakan teknologi finansial, dan mencatat seluruh transaksi dengan transparan dapat secara signifikan meningkatkan ketepatan dan mengurangi risiko dana. Pengawasan yang baik juga memungkinkan bisnis dapat membuat rencana keuangan yang lebih baik dengan menemukan kemungkinan pembocoran anggaran. Sistem pengawasan yang baik membantu bisnis mempertahankan stabilitas keuangan, meningkatkan daya saing, dan mempertahankan pertumbuhan. Oleh karena itu, pengawasan keuangan yang ketat tidak hanya merupakan tindakan pencegahan, tetapi juga merupakan komponen penting di dalamnya menciptakan lingkungan bisnis yang stabil dan produktif.
Getting to Know Freelance: Opportunities and Challenges for Students Sagala, Hotdiana; Agnes Anggriani Lumban Gaol; Meisy Priscilia Siahaan; Ros Jentri Maharani Guru Singa; Yolanda Br Sihotang
ROE: Research of Economics and Business Vol. 1 No. 1 (2025): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i1.25

Abstract

The freelance phenomenon among students is growing rapidly along with advances in technology and increasingly easier internet access. Freelancing offers time flexibility that allows students to work while. In addition, working as a freelancer provides rhe opportunity to hone skills appropriate to your field of study, expand your professional network, and earn additional income. This research uses qualitative methods with interviews and observations to explore the factors behind students choosing freelance and its impact on their studies. The research result show that the main factors behind students becoming freelancers are flexibility pf working hours, opportunities to improve skills, and additional income. However, this phenomenon also has negative impacts, such us lack of focus on lectures and physical stress caused by fatigue. This research provides insight into to challenges and opportunities students face in the world of freelancing, and how they can take advantage of these opportunities.
The Role of Labor Market in Microeconomic Growth Nababan, Mikhael Roy; Yudha Sinaga; Natasya Sembiring; Perbina Tarigan
ROE: Research of Economics and Business Vol. 1 No. 1 (2025): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i1.26

Abstract

The labor market plays an important role in supporting microeconomic growth, especially for MSMEs that contribute significantly to GDP and job creation in Indonesia. However, labor market imbalances, such as high unemployment rates and skills mismatches, remain a challenge. This study uses a qualitative approach through literature review and secondary data analysis. The research findings show that the labor market contributes to equal labor distribution, increased productivity, and job creation. However, MSMEs face obstacles such as limited capital, limited access to technology, and complex regulations. Support from communities such as Local Preneur Indonesia, along with synergy between the government and the private sector through microcredit programs, digitalization, and regulatory simplification, can strengthen the MSME ecosystem. With the right strategy, MSMEs can grow more competitively and make a significant contribution to microeconomic development  
Are Cognitive Biases the Hidden Force Shaping Malaysia’s Healthcare System? Maspul, Kurniawan Arif; Ardhin, Muhammad; Hendra Prasetyo
ROE: Research of Economics and Business Vol. 1 No. 1 (2025): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i1.31

Abstract

Cognitive biases silently shape Malaysia’s healthcare system, influencing clinical decisions, patient safety, and the nation’s thriving medical tourism industry. While Malaysia excels in affordability and innovation, biases such as confirmation, overconfidence, and anchoring distort diagnoses, amplifying malpractice risks and ethical dilemmas. A 2023 case in Kuala Lumpur exposed life-threatening failures in cosmetic surgery tourism, underscoring systemic blind spots (The Strait Times, 2023). This study integrates macroeconomic analysis, AI-driven diagnostics, and cognitive theory to unravel the hidden forces jeopardizing medical integrity. Findings reveal a paradox: cutting-edge advancements coexist with workforce shortages, defensive medicine, and bias-driven errors. To safeguard Malaysia’s global reputation, this research advocates for AI-enhanced decision-making, cognitive bias training, and strategic workforce expansion. Beyond critique, this work presents a visionary roadmap—one that embeds cognitive resilience into healthcare strategy, ensuring that economic ambition never eclipses ethical imperatives. Malaysia stands at a crossroads: its future as a medical powerhouse depends on its ability to balance innovation, trust, and the sanctity of patient well-being
Pengaruh Akuntabilitas, Kompetensi Sumber Daya Manusia dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Blud Puskesmas Se-Kota Metro Lampung Mirany; Fajar Gustiawaty Dewi; Pigo Nauli
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.80

Abstract

This study aims to analyze the influence of accountability, human resource competency, and accounting information systems on the quality of the financial reports of Public Health Centers (BLUD) in Metro City. A mixed methods approach was used, with data collection techniques using questionnaires, documentation, and in-depth interviews. Quantitative data were analyzed using multiple linear regression, while qualitative data were analyzed using triangulation and thematic interpretation techniques. The results showed that accountability had no significant effect on the quality of financial reports. Conversely, human resource competency and accounting information systems had a significant and positive influence on the quality of financial reports. This underscores the importance of strengthening the technical capacity of human resources and utilizing technology-based information systems to increase the transparency and reliability of public sector financial reports. This study recommends improving technical training, updating information systems, and strengthening a culture of reporting integrity within the BLUD environment.  
Analysis of the CAMEL Ratio in Predicting Bankruptcy Using the Altman Z-Score Approach: Evidence from Islamic Commercial Banks in Indonesia (2010–2021) Erliza Ambun Lubis; Darwis Harahap; Abdul Nasser Hasibuan
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.81

Abstract

This study aims to analyze the CAMEL ratio (Capital, Asset, Management, Earning, and Liquidity) in predicting bankruptcy in Sharia Commercial Banks using the Altman Z-Score approach. The CAMEL components analyzed include the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Return on Assets (ROA), Financing to Deposit Ratio (FDR), and Operating Costs to Operating Income (BOPO). The study uses quantitative descriptive methods with panel data regression and the Granger causality test, based on quarterly financial reports from 2010 to 2021 obtained from OJK and Bank Indonesia publications. The findings reveal that under the Fixed Effect Model (FEM), ROA and CAR significantly influence the Altman Z-Score, while FDR, NPF, and BOPO show no significant impact. The Granger causality results indicate that CAR, FDR, BOPO, and ROA maintain healthy performance ratios, implying that the overall Sharia banking system remains financially sound, although certain components reflect potential early warnings of financial distress. These results highlight the importance of consistent monitoring through the CAMEL framework and Altman Z-Score to anticipate systemic banking risks.  
Olive and Coffee Cultivation as Sustainable Alternatives in Eastern Indonesia Maspul, Kurniawan Arif
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.82

Abstract

The global clean energy transition, paradoxically, is devastating Eastern Indonesia’s ecological and social fabric. Framed as a geopolitical sacrifice zone for the electric vehicle revolution, the region’s unparalleled biodiversity and 15-billion-tonne carbon sinks are being traded for nickel, leaving Indigenous communities impoverished and ecosystems poisoned. This study posits a radical alternative: a pivot from extractive mining to high-value agroforestry as an act of climate justice and sovereign development. Synthesizing field data, climate modeling, and global case studies, we demonstrate the viability of coffee and olive cultivation in the region’s highlands. Shade-grown coffee agroforestry, proven in Indonesia and Colombia, sequesters carbon at levels rivaling secondary forests while providing sustainable livelihoods. Simultaneously, pioneering microclimate analysis identifies over 92,000 hectares in Eastern Indonesian highlands suitable for olives a perennial crop renowned for its carbon sink capacity and soil stabilization, as evidenced by Spain’s Olivares Vivos project. This agro-ecological model offers a resilient, diversified economy that aligns with the Manokwari Declaration’s conservation goals. We argue this transition is not merely an agricultural shift but a strategic imperative to break the neo-colonial resource curse, advocating for policy support that empowers local communities, secures land tenure, and builds a future where economic prosperity is cultivated from the roots up, not extracted from the ground down. 
The Impact of Overconfidence and Financial Literacy on Application-Based Investment Decisions: The Moderating Role of Religiosity Zahrul Zima; Fitra Dharma; Retno Yuni Nur Susilowati
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.84

Abstract

This study aims to examine the effect of financial literacy and overconfidence on application- based investment decisions with religiosity as a moderating variable. The research method used a quantitative approach with a survey technique involving 384 respondents who are active users of digital investment applications in the Sumatra region. Data analysis was performed using Partial Least Square- Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results showed that overconfidence had a positive and significant effect on app-based investment decisions, while financial literacy had no significant effect. Furthermore, religiosity was not found to moderate the relationship between overconfidence and financial literacy on digital investment decisions. These findings confirm that psychological factors, particularly overconfidence, are more dominant than financial literacy and religious values in influencing digital investment behavior. The implication of this study is the need for education that focuses not only on improving financial literacy but also on managing psychological biases so that investors can make more rational decisions.
E-Procurement as a Pillar of Good Governance: A Literature Review of Fraud Prevention Efforts in the Public Sector Marisa Triana Mazta; Rindu Rika Gamayuni; Tri Joko Prasetyo
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.85

Abstract

This study aims to examine the role of e-Procurement as a pillar of Good Governance in preventing fraud within public sector goods and services procurement in Indonesia. The research employs a literature review approach by analyzing ten reputable national and international journal articles that investigate the relationship between e-Procurement implementation, fraud prevention, and the application of Good Governance principles. The findings consistently reveal that e-Procurement has a significant effect on fraud prevention through enhanced transparency, accountability, and efficiency in the procurement process. Several studies also highlight that its effectiveness depends on key determinants such as human resource competence, internal control systems, regulatory support, and organizational commitment to integrity. Moreover, social factors and community participation serve as complementary mechanisms that strengthen public oversight and transparency. Overall, this study concludes that e-Procurement functions not merely as a technological tool but as a governance instrument that reinforces integrity, accountability, and public trust in achieving clean and transparent government administration. The novelty of this article lies in its integrative synthesis that conceptualizes e-Procurement as both a technological innovation and a governance mechanism, bridging the gap between digital transformation and fraud prevention in the Indonesian public sector.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business Vol. 1 No. 1 (2025): (April) ROE: Research of Economics and Business