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Dedi Purwanto Indra Kusuma
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INDONESIA
Jurnal Ekonomi, Manajemen, dan Bisnis
Published by Lembaga Penelitian dan Pendidikan (LPP) Kalibra
ISSN : -     EISSN : 30317150     DOI : https://doi.org/10.70716/emis
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen dan Bisnis is a double-blind peer-reviewed journal published by Lembaga Penelitian dan Pendidikan (LPP) Kalibra. It provides a platform for scholars, researchers, and practitioners to discuss issues in economics, management, and business. The journal publishes original research, literature reviews, and systematic literature reviews, aiming to contribute to the advancement of knowledge and practice in these fields.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 164 Documents
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The Mediating Role of Consumer IP Engagement in Animation IP Purchase Intention: A Comparative Study of Si Juki and Ne Zha Angelia Angelia; So Yohanes Jimmy; Trihadi Pudiawan Erhan
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.785

Abstract

Indonesian animation industry holds significant potential in supporting creative economy growth through Intellectual Property (IP) development, however, the dominance of foreign IPs remains a challenge for local IPs in driving its purchase intention. Therefore, this research is aimed to analyze the influencing factors of purchase intention toward local animation IP products. The study involved 340 animation fans from the 10 regions with the largest fan bases in Indonesia, analyzed using PLS-SEM. The findings reveal that Social Media Content Quality, Narrative Quality, and Self-Image Congruence significantly influence purchase intention through Perceived Value, Consumer IP Engagement, and Place Identification. Consumer IP Engagement emerged as key mechanism driving purchase intention, while Place Identification serves as a complementary factor reinforcing this effect. This study’s contribution lies in IP marketing literature by elucidating how IP quality influences purchase intention through consumers' psychological mechanisms. Practically, the findings underscore the importance of strengthening character quality, narrative, and consumer engagement in boosting purchase intention. The novelty of this study is expanding Place Identification literature which predominantly used in tourism research and Self-Image Congruence which has received limited but growing attention in creative industry research, into a creative product context.
Pengaruh Pengelolaan Keuangan dan Literasi Keuangan terhadap Keharmonisan Rumah Tangga di Desa Wanasaba Kecamatan Wanasaba Kabupaten Lombok Timur Siti Aulia Agustina; Siti Reuni Inayati
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.787

Abstract

This study aims to examine the effect of financial management and financial literacy on household harmony in Wanasaba Village, Wanasaba District, East Lombok Regency. This research employed a quantitative approach with a causal associative research design. The population consisted of married household heads who had been married for at least five years in Wanasaba Village. A total of 96 respondents were selected using the Proportionate Stratified Random Sampling technique. Data were collected through questionnaires using a five-point Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial significance test (t-test), simultaneous significance test (F-test), and the coefficient of determination with the assistance of SPSS version 26. The findings indicate that financial management has a positive and significant effect on household harmony. Financial literacy also has a positive and significant effect on household harmony. Simultaneously, financial management and financial literacy significantly influence household harmony, with an Adjusted R² value of 52.5%, indicating that 52.5% of the variation in household harmony is explained by the independent variables, while the remaining 47.5% is influenced by other factors outside the research model. These findings imply that better financial management and higher levels of financial literacy contribute to greater household harmony.
The Dynamic of Economic Growth, Manufacturing, FDI, and Carbon Emissions: A Vector Error Correction Model Analysis Dodi Tirtana; Tiara Pradani; Galih Nugraha; Fitrah Sari Islami
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.790

Abstract

By increasing environmental issues related to climate change, there is a need for studying the impacts of economic growth, manufacturing, and foreign direct investments on carbon emissions in rapidly growing countries such as Indonesia. This paper studies the dynamic impacts of economic growth, manufacturing, FDI, and carbon emissions in the period of 1994-2023 using Vector Error Correction Model (VECM). Unit root, cointegration and Granger causality tests are used in this paper to investigate both equilibrium relationships and dynamic impacts. The findings of this paper show the existence of significant cointegration relationship among the variables. Economic growth negatively affects carbon emissions in both the short and long run, which shows that economic growth leads to better environmental conditions. On the other hand, manufacturing positively affects carbon emissions in both the short and long runs, and FDI has a positive effect on carbon emissions in both the periods, which suggests that the growth of industries and FDI is still being done in carbon-intensive sectors. These findings suggest that sustainable economic growth requires greening of industries and strict environmental policies.
Pengalaman Praktisi Akuntansi dalam Transformasi Pelaporan Keuangan dari Badan Layanan Umum ke Perguruan Tinggi Negeri Badan Hukum Dhani Andika; Nur Handayani
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.798

Abstract

The transformation of Public Service Agency (BLU) State Universities into State Universities with Legal Entity Status (PTNBH) has brought about fundamental changes in the financial reporting system, particularly the transition from Government Accounting Standards (SAP) to Financial Accounting Standards (SAK). This change not only impacts the technical aspects of financial statement preparation but also influences the experiences and the way accounting practitioners perceive their work. This study aims to uncover the meaning of the shift in the financial reporting system from BLU to PTNBH based on the lived experiences of accounting practitioners. The study employs a qualitative approach using the Interpretative Phenomenological Analysis (IPA) method. Data were collected through in-depth interviews with four accounting practitioners directly involved in the PTNBH financial reporting transformation process. The analysis yielded three main themes: interpreting professionalism, interpreting the development of accounting information systems, and interpreting accounting standards. This study concludes that the change in the financial reporting system from BLU to PTNBH is not merely a technical change in the preparation of financial statements, but rather a process of professional transformation and autonomy that shapes the way accounting practitioners think, work, and fulfill their responsibilities in producing accountable financial information.
Quality of Financial Statement: The Influence of Regional Government Information Systems, Regional Financial Accounting Systems, Apparatus Competence Iska Herdiana; Rahma Masdar; Betty Betty; Muhammad Din; Jamaluddin Jamaluddin
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.799

Abstract

This research paper investigates the relationship between apparatus competency, the regional financial accounting system, the regional government information system, and financial statement quality. In the present research, a quantitative technique and purposive sampling are used. The data gathered via questionnaires were analyzed using IBM SPSS 27. The outcome demonstrates that the regional government information system has no effect on the quality of financial statements. On the other hand, the regional financial accounting system and apparatus competency have a substantial impact on the financial statement quality. The conclusions imply that the presence of an information system, the ability of the apparatus to manage regional finances, and the execution of a sound accounting system all affect the financial statement quality. Therefore, in order to produce financial statements that are more transparent, accountable, and of higher quality, local governments must improve the quality of regional government information system implementation, strengthen the practice of regional financial accounting systems, and continuously improve the skills of officials.
Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Food & Beverage di Bursa Efek Indonesia Cinta Nur Munawwarotul Barokah; Dhani Ichsanuddin Nur
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.800

Abstract

This study aims to analyze the contributions of profitability, liquidity, and sales growth to firm value, with firm size acting as a moderating variable, focusing on food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price-to-Book Value (PBV), profitability by Return on assets (ROA), liquidity by the Current Ratio (CR), and sales growth by the sales growth rate, while firm size is measured using the natural logarithm of total assets. The study employs a quantitative approach utilizing secondary data obtained from annual financial reports. Purposive sampling was used, resulting in a sample of 43 companies and a total of 215 observations. Data analysis was conducted using Moderated Regression Analysis (MRA). The research results indicate that profitability has a positive and significant effect on firm value, whereas liquidity has a negative and significant effect on firm value. Sales growth does not have a significant effect on firm value. Firm size is shown to moderate and strengthen the effect of profitability on firm value, but it does not moderate the effect of liquidity or sales growth on firm value.
Determinants of Employee Competence and Organizational Commitment on Turnover Intention Ratna Lupika; Elistia Elistia
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.810

Abstract

Sustaining organizational performance in B2B healthcare service companies requires competent and committed sales employees to minimize turnover intention. This study examines the effects of Transformational Leadership, Employee Empowerment, Employee Competence, and Organizational Commitment on Turnover Intention, while investigating the moderating role of Organizational Learning Culture. A quantitative survey was conducted involving 200 sales employees from B2B healthcare service companies, and the proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Transformational Leadership positively and significantly influences Employee Empowerment, while Employee Empowerment significantly enhances both Employee Competence and Organizational Commitment. Organizational Commitment, in turn, has a significant negative effect on Turnover Intention. However, Transformational Leadership does not significantly affect Employee Competence, and Employee Competence does not significantly influence Organizational Commitment. In addition, Organizational Learning Culture does not significantly moderate the relationships between Employee Empowerment and either Employee Competence or Organizational Commitment. These findings emphasize that strengthening employee empowerment and organizational commitment is more effective in reducing turnover intention than relying solely on leadership or organizational learning culture.
The Effect of Independence, Integrity, and Professionalism on Auditor Performance (A Study at BPK RI Representative Office, Central Sulawesi Province) Monica Rayqueen Astiwi; Muhammad Ansar; Muhammad Ilham Pakawaru; Tenripada Tenripada; Annastry Widyakusuma
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.819

Abstract

This study aims to examine the effect of independence, integrity, and professionalism on auditor performance at the BPK RI Representative Office in Central Sulawesi Province. The present research takes a quantitative approach using a survey method. The study population consisted of 102 auditors. The sample method included saturation sampling (census), with 40 returned questionnaires eligible for analysis as the final sample, resulting in a response rate of 39.22%. Multiple linear regression analysis was performed on the data using SPSS version 25. The results show that independence, integrity, and professionalism have a positive and significant effect on auditor performance, both partially and simultaneously. The Adjusted R² value of 0.902 indicates that the regression model, consisting of independence, integrity, and professionalism, accounts for 90.2% of the variation in auditor performance, while the remaining 9.8% is associated with factors outside the research model. These findings highlight the importance of independence, integrity, and professionalism in supporting auditor performance and the quality of public sector financial oversight.
The Effect of EMA and CSR Costs on BOPO Mediated by GRI 11-Based CSR Disclosure: Pertamina Group 2020–2025 Endang Kusmana; Nur Fadjrih Asyik; Wahidahwati Wahidahwati
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.823

Abstract

This study investigates the impact of Environmental Management Accounting (EMA) and CSR Cost Allocation on BOPO Efficiency, with GRI 11 Disclosure acting as a mediating variable, at the Pertamina Group during the 2020–2025 period. The analysis method employed is Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings from the empirical investigation indicate that the integration of EMA and CSR Cost Allocation is accountable for 63.8% of the variation in GRI 11 Disclosure, as indicated by R² = 0.638. This integration exhibited positive and statistically significant direct effects, β = 0.521 (p = 0.000) and β = 0.348 (p = 0.000), respectively. . In contrast, the direct impact of CSR Cost Allocation on the BOPO ratio was found to be relatively robust (β = -0.214, p = 0.023). The findings of the mediation test demonstrated that GRI 11 Disclosure functions as a complete mediator in the association between EMA and BOPO, with an indirect effect coefficient of β = -0.303 (p = 0.000). Meanwhile, in the relationship between CSR Cost Allocation and BOPO, GRI 11 Disclosure acts as a partial mediator, with an indirect effect coefficient of β = -0.202 (p = 0.000). These findings serve to reinforce the theoretical integration between the Resource-Based View and Legitimation Theory, affirming that transparency in sector-based reporting has the capacity to transform internal capabilities and social expenditures into key drivers of long-term operational efficiency.
Leading Commodities and Business Opportunities in the Coastal Area of West Aceh: A Regional Economic Analysis Noval Suhendra; Rollis Juliansyah; Rayhan Ahmadius Weihan; Aglis Andhita Hatmawan; Affandi Affandi
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.683

Abstract

Coastal areas play an important role in regional development by connecting natural resources, livelihoods, market access, and local business opportunities. In West Aceh, fisheries, plantation commodities, and community-based economic activities have significant development potential, yet policy discussions often remain broad at the sectoral level. This study aims to identify the leading commodity in the coastal area of West Aceh and analyze the associated business opportunities. The study employs a descriptive-quantitative approach using secondary data from official statistics, regional publications, and relevant scholarly references. Four commodities were compared: marine capture fisheries, coconut, smallholder oil palm, and brackish-water aquaculture. The analysis applies a Commodity Potential Index (CPI) based on five criteria: production continuity, market strength, downstream opportunity, labor absorption, and coastal suitability. The results identify marine capture fisheries as the leading commodity, followed by coconut, smallholder oil palm, and brackish-water aquaculture. The findings indicate that the potential of West Aceh’s coastal economy lies not only in primary production but also in strengthening value chains through post-harvest handling, processing, logistics, packaging, and the development of micro and small businesses. This study provides a practical framework for commodity prioritization in data-constrained coastal regions and offers policy directions for strengthening local economic development through territorial relevance, employment absorption, value-chain development, and local value creation.

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