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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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Pengaruh Transparansi dan Akuntabilitas terhadap Program Corporate Social Responsibility (CSR) Berbasis Aplikasi Digital pada Telkom Witel Sulbagteng Dhea Ananda Putri Sitopan; Rahma Masdar; Masruddin Masruddin; Rudy Usman; Betty Betty
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.v4i3.846

Abstract

The implementation of Corporate Social Responsibility (CSR) programs based on digital applications requires transparency and accountability to ensure that the programs run effectively and provide benefits to the beneficiaries. This study aims to examine the influence of transparency and accountability on digital application-based CSR programs at PT Telkom Witel Sulbagteng. This study employed a quantitative method by distributing questionnaires to 80 beneficiaries (supported MSMEs). The data were analyzed using SPSS 26 through instrument validation, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that transparency has a negative and significant effect with a regression coefficient of -0.332, while accountability has a positive and significant effect with a regression coefficient of 0.956. Simultaneously, both variables had a significant effect, with a coefficient of determination of 57.6%. PT Telkom Witel Sulbagteng is advised to improve information dissemination and accountability mechanisms so that the benefits of the digital-app-based CSR program can be more fully realized by the beneficiaries (supported MSMEs).
Bridging Disclosure and Value: The Mediating Role of ESG Performance in Indonesian Manufacturing Firms Wedia Hastuti; Lies Hendrawan Krisnawati; Irma Maria Dulame; Muslimah Muslimah; Tukidi Tukidi
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.v4i3.847

Abstract

This research seeks to empirically analyze and assess how Environmental, Social, and Governance (ESG) performance acts as a mediator in the structural linkage between sustainability reporting and corporate value, focusing on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025. Amid escalating global demands for corporate transparency and the enforcement of national sustainable finance mandates, notably POJK No. 51/POJK.03/2017, understanding the economic efficacy of non-financial disclosures is paramount. Utilizing a quantitative explanatory framework, this paper analyzes secondary panel data from a balanced sample of 45 manufacturing companies meeting strict disclosure requirements. Data analysis and hypothesis evaluation were performed through Partial Least Squares Structural Equation Modeling (PLS-SEM) utilizing SmartPLS software. The empirical results demonstrate that sustainability disclosures have a direct, positive, and statistically significant impact on both operational ESG performance and market valuation indicators. Furthermore, the analysis confirms that ESG performance functions as a vital partial mediator, demonstrating that sustainability disclosures translate into maximized shareholder wealth and market capitalization more effectively when they are genuinely underpinned by substantive internal operational improvements. Theoretically, these outcomes reinforce stakeholder theory and signaling theory within emerging market economies. Practically, the insights provide strategic guidance for corporate management to prioritize authentic sustainability execution over superficial compliance, assist institutional investors in refining fundamental risk assessments, and offer actionable frameworks for regulatory authorities.
Do Corporate Governance and Ownership Structure Influence Environmental, Social, and Governance (ESG) Decoupling? Evidence from Indonesian Energy Companies Salman Abizar; Syarbini Ikhsan; Umiaty Hamzani
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.v4i3.849

Abstract

This study examines the effects of independent commissioners, board gender diversity, and institutional ownership on ESG decoupling among energy sector firms listed on the Indonesia Stock Exchange from 2020 to 2024. Data were collected from annual reports, sustainability reports, Bloomberg ESG disclosure scores, and Refinitiv ESG performance scores. Purposive sampling was used to select the firms, resulting in a dataset of 18 firms and 90 observations. Panel data regression was employed using the Random Effect Model (REM), estimated using Generalized Least Squares (GLS) in EViews 13. The results indicate a positive and statistically significant effect of board gender diversity on ESG decoupling. However, independent commissioners and institutional ownership do not have significant effects on ESG decoupling. The Debt to Equity Ratio (DER) has a significant negative effect, whereas Return on Assets (ROA) and firm size do not have significant effects. Overall, the findings indicate that the examined corporate governance and ownership structure variables have different effects on ESG decoupling.
Pengaruh Brand Authenticity terhadap Brand Loyalty melalui Brand Attachment dan Brand Image pada Produk Kosmetik Halal Wardah Nailarania Zafira Yumna; Anas Hidayat
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.v4i3.851

Abstract

Competition in the halal cosmetics industry is driving brands to build sustainable relationships with consumers through authenticity and positive brand perception. This study aims to analyze the effect of brand authenticity on brand loyalty and to examine the mediating roles of brand attachment and brand image among consumers of Wardah halal cosmetics. The study employed a quantitative approach with a cross-sectional design. Data were collected from 300 Generation Z women in Indonesia who had purchased and used Wardah within the past six months. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.8. The results show that brand authenticity has a positive and significant effect on brand attachment, brand image, and brand loyalty. Brand image has a positive and significant effect on brand loyalty, while brand attachment does not have a significant effect on brand loyalty. Brand attachment also does not mediate the relationship between brand authenticity and brand loyalty. In contrast, brand image is proven to mediate this relationship positively and significantly. The main finding of this study is that the cognitive mechanism through brand image is more effective than the emotional mechanism through brand attachment in shaping consumer loyalty toward Wardah halal cosmetics.
Peran Kinerja Keuangan dalam Memediasi Kinerja Lingkungan, Kepemilikan Institusional, dan Modal Intelektual terhadap Nilai Perusahaan Vikananda Dwi Lestari; Mar'a Elthaf Ilahiyah
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.v4i3.860

Abstract

Increasing firm value is one of the primary objectives of companies in facing increasingly competitive business conditions. This study aims to analyze the role of financial performance in mediating the effects of environmental performance, institutional ownership, and intellectual capital on firm value among manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach involving a sample of 33 companies with 132 observations selected based on predetermined criteria. Data were analyzed using multiple linear regression and the Sobel test to examine both direct and indirect relationships among the variables. The results indicate that environmental performance and intellectual capital have a positive and significant effect on firm value and financial performance. In contrast, institutional ownership has no significant effect on either firm value or financial performance. Financial performance is proven to mediate the effects of environmental performance and intellectual capital on firm value, but it does not mediate the effect of institutional ownership. These findings highlight the importance of managing environmental aspects and intellectual capital to improve financial performance and enhance firm value sustainably.
Sistem Rekrutmen, Seleksi, Kompetensi dan Pelatihan dalam  Manajemen Sumber Daya Manusia untuk Mencapai Keunggulan Kompetitif Dian Elvianti; Sartika Sartika; Suarni Norawati; Zamhir Basem
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.v4i3.864

Abstract

In an increasingly dynamic and competitive business environment, organizations need to manage human resources effectively to maintain and strengthen their competitive advantage. Recruitment, selection, employee competence, and training are important elements in ensuring that organizations have qualified human resources who can meet organizational needs and adapt to changing conditions. This study aims to analyze the role of recruitment, selection, competence, and training in human resource management in achieving competitive advantage. This study employs a literature review method with a qualitative descriptive approach by identifying and analyzing relevant scientific articles obtained from Google Scholar and Semantic Scholar published between 2020 and 2026. The findings indicate that recruitment and selection contribute to obtaining employees who match organizational requirements, while competence and training improve employee skills, productivity, and adaptability. The integration of these four elements can strengthen the quality of human resources and support the creation of sustainable competitive advantage. Therefore, implementing integrated and continuous human resource management is an important factor in improving organizational competitiveness and enabling organizations to respond effectively to changes in the business environment.
Model Hybrid Central Bank Digital Currency (CBDC) dalam Sistem Moneter Ganda: Integrasi Maqashid Syariah dan Stabilitas Keuangan Khilfatul Khamidah; Dwi Kusmiarso
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.v4i3.865

Abstract

The rapid digital transformation of payment systems and monetary policy has encouraged central banks to develop Central Bank Digital Currency (CBDC) as an innovative form of digital money with significant implications for monetary and financial stability. In Indonesia, which operates a dual monetary system, the development of CBDC presents both challenges and opportunities for integrating Islamic economic principles with the requirements of monetary and financial stability. This study aims to formulate a hybrid CBDC model that integrates Maqashid al-Shariah principles with a financial stability framework within a dual monetary system. This study employs a qualitative approach using a literature review and conceptual analysis of academic literature, regulatory frameworks, and policy documents related to CBDC, Islamic monetary economics, Maqashid al-Shariah, and financial stability. The data were analyzed through data reduction, thematic categorization, interpretation, and conceptual synthesis to develop a CBDC model compatible with both conventional and Islamic monetary systems. The findings indicate that a hybrid CBDC model should adopt a two-tier architecture that facilitates integration among the central bank, conventional banking institutions, and Islamic financial institutions while ensuring compliance with principles of justice, public benefit, transparency, and wealth protection, as well as avoiding gharar, maysir, and riba. Such a model has the potential to enhance payment efficiency, financial inclusion, monetary policy transmission, and financial system resilience. This study recommends that CBDC development should not be oriented solely toward technological efficiency but should also incorporate Maqashid al-Shariah as a normative framework for promoting financial stability and socioeconomic welfare.
Peran Guru dalam Membentuk Disiplin dan Peduli Sosial pada Siswa SMA di SILN Sekolah Indonesia Makkah Sudahri Sudahri; Sujarwo Sujarwo
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.v4i3.870

Abstract

This study aims to examine the role of teachers in developing students’ disciplinary character and social awareness at SMA SILN Sekolah Indonesia Makkah, as well as to identify the factors that support the process of character formation. This research employed a descriptive qualitative approach, with data sources involving the principal, teachers, and students. Data were collected through in-depth interviews and observations, and subsequently analyzed using the interactive model developed by Miles, Huberman, and Saldaña, which consists of data recording, data condensation, data display, and conclusion drawing stages. Data validity was ensured through triangulation techniques. The findings indicate that teachers play a crucial role in fostering students’ discipline through exemplary behavior, the implementation of school regulations, habituation of positive activities, reinforcement of religious values, as well as the provision of assignments and appreciation. In developing students’ social awareness, teachers implement strategies including role modeling, habituation of social behaviors, integration of social values into learning activities, student involvement in social and extracurricular activities, and the creation of an inclusive and empathetic learning environment. Supporting factors in the development of student discipline include consistency in teacher role modeling, a religious school culture, and the sustainable implementation of school regulations. Meanwhile, the development of social awareness is supported by a collaborative environment, experiential learning approaches, and teachers’ humanistic and communicative approaches. This study contributes to the advancement of character education research, particularly regarding the practical role of teachers in fostering students’ discipline and social awareness within the multicultural educational environment of SILN.
Pengaruh Budaya Organisasi, Lingkungan Kerja, dan Gaya Kepemimpinan Kepala Sekolah terhadap Kinerja Guru di Lingkungan Sekolah Indonesia Jeddah Kesumawati Kesumawati; Sujarwo Sujarwo
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.v4i3.871

Abstract

This study aims to analyze the influence of organizational culture, work environment, and the principal’s leadership style on teacher performance at Sekolah Indonesia Jeddah. The study employed a quantitative approach using a survey method involving 38 teachers as respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis. The results indicate that organizational culture, work environment, and principal leadership style each have a positive and significant partial effect on teacher performance. Simultaneously, the three variables demonstrate a positive and significant effect on teacher performance, with an F-calculated value of 55.331 and a significance level of 0.000. The Adjusted R-Square value of 0.815 indicates that 81.5% of the variation in teacher performance can be explained by organizational culture, work environment, and principal leadership style, while the remaining 18.5% is explained by other factors outside the research model. These findings emphasize the importance of strengthening organizational culture, establishing a supportive work environment, and enhancing the effectiveness of principal leadership in improving teacher performance. The implication of this study is that school administrators need to integrate organizational culture development, the provision of a conducive work environment, and the implementation of effective leadership practices as sustainable strategies for improving teacher performance.
Analysis of Food and Beverage MSMEs' Readiness in Fulfilling Halal Certification to Improve Business Competitiveness Elis Badariah; Mela Sandra; Ahmad Solihin; Muhamad Haris Anur Suhada; Masruroh Masruroh
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.v4i3.884

Abstract

This study aims to analyze the readiness and constraints of Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Serang City in fulfilling halal certification requirements and to examine the role of technical assistance in supporting the certification process. A descriptive qualitative approach with a case study method was employed. Data were collected from 60 food and beverage MSMEs through questionnaires, interviews, observations, and supporting documentation. The 60 MSMEs constituted the overall research subjects involved in the Halal certification facilitation process. The results indicate that 30 MSMEs (50%) successfully obtained Halal certificates, while the remaining 30 MSMEs had not yet reached the certificate issuance stage. The findings demonstrate that MSME readiness varies and is influenced by internal and external factors. Internal constraints include limited understanding of certification requirements and procedures, administrative requirements such as the Business Identification Number (NIB), financial limitations, availability of raw materials with halal evidence, human resource capacity, and inadequate record-keeping and documentation. Externally, limited program quotas contributed to the suspension of several applications. Interviews further indicate that seminars and technical assistance improved MSME owners’ understanding and confidence in addressing administrative, financial, halal supervisor, and documentation-related challenges. Halal certification may strengthen consumer trust, business credibility, added value, and market access. Therefore, continuous education, administrative assistance, financial support, halal supervisor training, and sustainable access to certification programs are needed to improve MSME readiness and increase the successful completion of halal certification.

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