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New Economy
Published by CV. Akira Java Bulu
ISSN : -     EISSN : 30898749     DOI : -
Core Subject : Economy,
New Economy : Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis, Pembangunan diterbitkan dua kali setahun (Maret, September). Jurnal ini bertujuan untuk menjadi media untuk menyebarluaskan karya-karya yang dilakukan oleh para peneliti baik dari Indonesia maupun luar negeri. Jurnal New Economy mengkhususkan diri dalam studi ekonomi Manajemen, Akutansi, Bisnis, dan Pembangunan, termasuk ekonomi publik, pembangunan ekonomi, ekonomi industri, moneter dan perbankan, ekonomi Islam, etika bisnis, e-business, manajemen syariah, dan kewirausahaan.
Articles 5 Documents
Search results for , issue "vol. 2 no. 2 (2026)" : 5 Documents clear
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Sukartini Sukartini; Ridho Viqi
New Economy Vol. 2 No. 2 (2026)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/0dj1ew22

Abstract

This study was conducted due to the persistent occurrence of financial statement fraud in State-Owned Enterprises (SOEs), which may reduce stakeholders' trust in the reliability of financial information. The study aims to examine the effect of external pressure, ineffective monitoring, auditor change, board of directors change, arrogance, and collusion on financial statement fraud based on the Fraud Hexagon approach. This study employed a quantitative approach using secondary data collected from the annual reports and financial statements of SOEs listed on the Indonesia Stock Exchange during the 2019–2023 period. The study used 85 observations selected from BUMN companies listed on the Indonesia Stock Exchange during 2020–2023, and the data were analyzed using logistic regression. The results indicate that board of directors change has a positive effect on financial statement fraud, whereas external pressure, ineffective monitoring, auditor change, arrogance, and collusion have no significant effect. These findings suggest that not all elements of the Fraud Hexagon are able to explain the occurrence of financial statement fraud in SOEs. This study is expected to contribute to the existing literature and provide insights for companies and regulators in strengthening corporate governance and preventing financial statement fraud.
Peran Food Quality, Restaurant Atmosphere, dan Emotional Experience dalam Meningkatkan Customer Satisfaction pada Restoran IIBUMI di Kabupaten Padang Pariaman Tasya Ramadhani Tasya Ramadhani; Alvin
New Economy Vol. 2 No. 2 (2026)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/mnfnf561

Abstract

Customer satisfaction is an important indicator of restaurant performance and can be influenced by various aspects of the dining experience, including food quality, restaurant atmosphere, and emotional experience. This study aims to examine the effect of food quality, atmosphere, and emotional experience on customer satisfaction at IIBUMI Restaurant in Padang Pariaman Regency. This study employed a quantitative approach using a non-probability sampling technique. Data were collected from 110 respondents who had visited and experienced dining at IIBUMI Restaurant. The data were analyzed using IBM SPSS Statistics 25 through validity and reliability tests, classical assumption tests, and multiple linear regression analysis for hypothesis testing. The results indicate that food quality has a positive and significant effect on customer satisfaction. Atmosphere also has a positive and significant effect on customer satisfaction. Furthermore, emotional experience has a positive and significant effect on customer satisfaction. These findings indicate that improving food quality, creating a conducive restaurant atmosphere, and providing positive emotional experiences are important aspects in enhancing customer satisfaction at IIBUMI Restaurant.
Pengaruh Struktur Modal, Pertumbuhan Penjualan, Ukuran Perusahaan Terhadap Profitabilitas (Pada Perusahaan Pembiayaan yang Terdaftar di BEI Periode 2018-2023) FARLI FARLI; Tri
New Economy Vol. 2 No. 2 (2026)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/ac5zq257

Abstract

The purpose of this study was to determine the effect of capital structure, sales growth and company size on the profitability (Study of financing companies listed on the Indonesia Stock Exchange (IDX) Period 2018 - 2023). This study takes a sample of financing companies listed on the Indonesia Stock Exchange (IDX) whose financial statements have been audited. The research data of 13 companies and obtained a sample of 10 companies. The data analysis method used is multiple linear regression with a significance level of 0.05. The results of this study indicate that capital structure has a positive and significant effect on company profitability, sales growth has a positive and significant effect on company profitability and company size partially has a negative and significant effect on company profitability.
Determinasi Keputusan Pembelian Smartphone Samsung Ditinjau dari Kualitas Produk, Persepsi Harga, dan Promosi Nur Wulan; Nanda Agus R
New Economy Vol. 2 No. 2 (2026)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/55qecw07

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, persepsi harga, dan promosi terhadap keputusan pembelian smartphone Samsung pada Konter CM Seluler Mranggen, Demak. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan 96 responden yang dipilih melalui teknik non-probability sampling dengan metode purposive sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan regresi linear berganda menggunakan IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian, dengan nilai signifikansi 0,001. Persepsi harga dan promosi juga berpengaruh positif dan signifikan terhadap keputusan pembelian, masing-masing dengan nilai signifikansi 0,000. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap keputusan pembelian, dengan nilai signifikansi 0,000 dan Adjusted R Square sebesar 0,726. Nilai tersebut menunjukkan bahwa kualitas produk, persepsi harga, dan promosi mampu menjelaskan 72,6% variasi keputusan pembelian. Penelitian ini menyimpulkan bahwa ketiga variabel tersebut merupakan faktor penting dalam keputusan pembelian smartphone Samsung. Oleh karena itu, strategi pemasaran perlu diarahkan pada peningkatan kualitas produk, penetapan harga yang sesuai dengan nilai yang dirasakan konsumen, dan pelaksanaan promosi yang efektif.
Paradoks Inklusivitas: Wakaf Digital dan Pemberdayaan Ekonomi Umat dalam Tinjauan Sistematis (2020–2025) Nur Afifah; desi marta
New Economy Vol. 2 No. 2 (2026)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/xhcqmd70

Abstract

This literature review explores the digitalization of waqf (2020–2025) to map trends, analyze the gap between narrative and reality, unpack structural barriers, evaluate integration models, and formulate future research agendas. Employing a qualitative method using a Systematic Literature Review (SLR) approach with PRISMA protocols on 14 articles from Scopus, Google Scholar, and Sinta, the study reveals that the digitalization of waqf forms a synergistic ecosystem connecting Islamic fintech, innovative instruments, MSME empowerment, and the SDGs. However, the narrative of inclusiveness triggers a paradox because technology adoption actually risks strengthening the dominance of large actors due to structural barriers in the field. Its implementation is constrained by various systemic factors, ranging from outdated regulations to low public literacy. Furthermore, the recommended comprehensive integration models remain largely theoretical and lack empirical testing in the field. Therefore, future research must address the scarcity of empirical welfare studies, user subjective perspectives, and the strengthening of Islamic economic ethics. To address these challenges, the most suitable implementation requires a hybrid approach through synergy among Islamic banking institutions, regulators, and nazhir, supported by phased human resource training, user-friendly technology adoption, public transparency, and regulatory adjustments grounded in Islamic economic ethics.

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