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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2025.v14.i08
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
E-Jurnal Ekonomi dan Bisnis aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business, science in management, business strategy and entrepreneurship and scientific papers with emphasis contents of the article on the use of quantitative analysis tools (econometrics, parametric and non-parametric statistics, descriptive statistics, input-output, CGE, etc.) in studies of economic and social. E-Jurnal Ekonomi dan Bisnis recognizes that informational problems are pervasive in financial markets and business organizations and that accounting plays an important role in resolving such problems. E-Jurnal Ekonomi dan Bisnis welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view management, business strategy and entrepreneurship as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics, however, also seeks papers that complement economics-based theorizing with theoretical developments originating in other social science disciplines or traditions. While many papers in E-Jurnal Ekonomi dan Bisnis use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of E-Jurnal Ekonomi dan Bisnis is broad, it is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision-makers, or at least should have implications for the development of future research relevant to such users.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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REAL EARNINGS MANAGEMENT AND FIRM VALUE: THE ROLE OF INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE Ni Luh Putu Nirmala Jayanti; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Firm value can be seen as the perception of investors in assessing the success of a firm through share prices. The share valuation that investors often use is PBV with the expectation of gaining profits. Managers are motivated to maintain profits with various efforts, such as real earnings management (REM). This study aims to obtain empirical evidence of the effect of REM on firm value moderated by institutional ownership. The research focuses on infrastructure firms listed on the Indonesia Stock Exchange during 2021-2023. The research method uses non-probability sampling, purposive sampling technique as many as 83 observations. Firm value is measured by PBV, REM is measured by Roychowdhury's 2006 model, and institutional ownership is calculated by the institutional shares divided by total outstanding shares. Through MRA analysis, it is obtained that REM has a negative effect on firm value and institutional ownership weakens the influence of real earnings management on firm value. The theoretical implications of this research are to confirm agency theory and the contingency approach. On the other hand, the practical implication is that it is important for investors and potential investors to be more careful in assessing the profit quality and company performance as a basis for taking decisions.
CORPORATE GOVERNANCE DAN PROFITABILITAS PERUSAHAAN I Nyoman Amertha Brahmanda Deva; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Profitabilitas adalah kemampuan perusahaan dalam melaksanakan strategi bisnis yang dilihat pada aspek pertumbuhan dan tingkat keuntungan suatu perusahaan. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh corporate governance dengan profitabilitas. Penelitian dilakukan pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Studi ini menggunakan nonprobability sampling dengan pendekatan purposive sampling diterapkan untuk menentukan jumlah sampel, yaitu memperoleh 80 perusahaan dengan 172 observasi. Data dikumpulkan melalui metode observasi non-partisipan dengan mengakses website BEI serta situs resmi perusahaan. Analisis data dilakukan dengan regresi berganda yang menggunakan aplikasi SPSS. Temuan dari studi ini mengindikasikan bahwa ukuran dewan dan keberagaman dewan memberikan dampak positif terhadap profitabilitas. Dewan independen dan komposisi dewan tidak berpengaruh pada profitabilitas. Implikasi teori dari penelitian ini yaitu mampu mendukung terkait penerapan teori agensi dan teori ketergantungan sumber daya. Sementara itu, implikasi praktis yaitu perusahaan perlu penyesuaian dalam penerapan prinsip-prinsip corporate governance agar lebih adaptif pada profitabilitas perusahaan.     Profitability is a company's ability to implement a business strategy seen from the growth and profit level aspects of a company. The purpose of this study is to obtain empirical evidence regarding the influence corporate governance with profitability. The study was conducted in the energy sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. In this study, nonprobability sampling with a purposive sampling approach was applied to determine the number of samples, namely obtaining 80 companies with 172 observations. Data were collected through non-participant observation methods by accessing the IDX website and the company's official website. Data analysis was carried out using multiple regression using the SPSS application. The findings of this study indicate that board size and board diversity have a positive impact on profitability. Independent boards and board composition have no effect on profitability. The theoretical implications of this study are that they are able to support and related to the application of agency theory and resource dependence theory. Meanwhile, the practical implications are that companies need to adjust the application of corporate governance principles to be more adaptive to company profitability.
PENGETAHUAN AKUNTANSI, PERTIMBANGAN PASAR KERJA, PENGHARGAAN FINANSIAL DAN MINAT MENJADI AKUNTAN PUBLIK Putu Darma Mahayuda; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Menurut data dari Pusat Pembinaan Profesi Keuangan, jumlah pegawai negeri di Indonesia menurun, sementara kebutuhan bisnis terkait pegawai negeri terus meningkat. Bisnis membutuhkan opini audit untuk menilai literasi keuangan mereka. Akuntan publik merupakan tenaga profesional yang diakui secara legal oleh menteri keuangan guna menjalankan tugas dalam ranah publik, dengan maksud utama menyampaikan data keuangan suatu entitas. Sebanyak 246 orang yang terpilih sebagai partisipan penelitian ini. Penelitian ini menggunakantmetode sensus, artinya seluruhtpopulasi yang relevan dengan penelitian diperhitungkan tanpa pengambilan sampel. Data yang terkumpul dianalisis melalui penerapan teknik Partial Least Squares (PLS), memanfaatkan perangkat lunak SmartPLS untuk pemrosesan statistik. Berdasarkan hasil penelitian, terdapat pengaruh yang kuat dan positif dari kesadaran masyarakat terhadap akuntansi terhadap ketertarikan individu. Contohnya, perkembangan dalam sektor ketenagakerjaan dan sektor finansial memberikan dampak signifikan terhadap tingkat kepercayaan masyarakat. Temuan ini memberikan kontribusi terhadap pemajuan Theory of Planned Behavior (TPB).According to data from the Center for Financial Profession Development, there are fewer public accountants in Indonesia even though the demand for their services is still growing. Businesses require audit opinions to assess the fairness of their financial statements. A public accountant is a registered professional who has been given permission by the Finance Minister to do public accounting work. The primary job of a public accountant is to provide their judgment on how fair a company's financial statements are. The research participants consisted of 246 individuals who were enrolled as accounting students in the academic batch of 2021. This study employed a census approach, meaning that all members of the identified population were included as subjects in the research. Data analysis was carried out using the Partial Least Squares (PLS) method, specifically utilizing the SmartPLS software to process and interpret the information collected. The results indicate that possessing a strong and comprehensive understanding of accounting significantly and positively influences a student’s intention to pursue a career as a public accountant. Financial rewards and diligent effort, along with market conditions, also play a meaningful and favorable role in shaping students’ intentions to become public accountants. This research adds valuable insight to the theory of planned behavior (TPB) and helps to expand its application.
PENGARUH GREEN BANKING DISCLOSURE PADA NILAI PERUSAHAAN YANG DIMODERASI OLEH GOOD CORPORATE GOVERNANCE I Gede Bagus Dananjaya; Ni Nyoman Sri Rahayu Trisna Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Nilai suatu perusahaan bisa dilihat sebagai pandangan investor yang menilai kesuksesan perusahaan berdasarkan harga saham. Penilaian ini tidak hanya bergantung pada performa perusahaan, tetapi juga terkait dengan kepedulian perusahaan terhadap lingkungan dan pemangku kepentingan, termasuk masyarakat. Dalam hal ini, perbankan hijau menjadi salah satu strategi bisnis di sektor perbankan yang menekankan pada pelestarian lingkungan dan prinsip keberlanjutan. Penelitian ini bertujuan untuk menunjukkan bukti empiris terkait dampak pengungkapan perbankan hijau terhadap nilai perusahaan melalui good corporate governance sebagai pemoderasi. Penelitian ini dilakukan pada seluruh bank yang terdaftar dalam periode 2021 hingga 2023 di Bursa Efek Indonesia, serta memakai teknik purposive sampling sehingga diperoleh 111 observasi yang memenuhi kriteria sebagai sampel. Analisis data dilakukan melalui Moderated Regression Analysis (MRA) dengan aplikasi SPSS. Temuan dari penelitian ini menunjukkan bahwa pengungkapan perbankan hijau memberikan efek positif pada nilai perusahaan dan peran komisaris independen memperkuat efek pengungkapan tersebut. Namun demikian, komite audit dan ukuran dewan komisaris tidak mampu memoderasi pengaruh pengungkapan perbankan hijau terhadap nilai perusahaan.Firm value illustrates how investors perceive a company's overall achievements, which is frequently shown through its stock price. Nonetheless, evaluating firm value goes beyond just financial results; it also considers the company's dedication to environmental sustainability and its responsibilities toward various stakeholders, including the local community. In this regard, green banking appears as a strategic initiative within the banking sector that incorporates environmental sustainability principles into its operations. With efficient corporate governance serving as a moderating element, this research aims to offer proof of how green banking disclosure affects business worth. Utilizing a purposive sampling approach that produced 111 acceptable instances, the study focuses on banking companies listed on the Indonesia Stock Exchange between 2021 and 2023. Moderated Regression Analysis (MRA), aided by SPSS software, was used to analyze the data. The findings imply that green banking disclosure has a major impact on a company's value. Furthermore, this relationship is reinforced by the involvement of independent commissioners. In contrast, the roles of the audit committee and the overall size of the board of directors do not significantly affect how green banking disclosure influences firm value.
HUBUNGAN KINERJA LINGKUNGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN Ni Putu Eka Ayu Suandewi; P. D'yan Yaniartha Sukartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Studi ini dilaksanakan dengan tujuan untuk memahami hubungan antara kinerja lingkungan, good corporate governance, serta corporate social responsibility dengan nilai perusahaan. Sampel ialah perusahaan non-keuangan yang tercatat Bursa Efek Indonesia (BEI) selama periode 2021–2023, ditentukan melalui metode non-probability sampling metode purposive sampling. Variabel kontrol yang dimanfaatkan ialah profitabilitas, leverage, ukuran perusahaan, dan current ratio. Temuan studi mengindikasikan adanya hubungan positif antara kinerja lingkungan terhadap nilai perusahaan. Good corporate governance tidak memiliki hubungan dengan nilai perusahaan. Corporate social responsibility memiliki hubungan negatif dengan nilai perusahaan. Temuan ini memberikan implikasi bahwa upaya peningkatan nilai perusahaan sebaiknya difokuskan pada peningkatan kinerja lingkungan, serta mengindikasikan bahwa pelaksanaan CSR yang tidak terintegrasi secara tepat dengan strategi bisnis perusahaan dan dilakukan secara berlebihan dapat menimbulkan persepsi negatif investor atau beban biaya yang tidak sebanding dengan manfaatnya. Maka dari itu, perusahaan perlu meninjau kembali pendekatan CSR yang dijalankan agar tetap sejalan dengan penciptaan nilai ekonomi perusahaan.This study aims to examine the relationship between environmental performance, good corporate governance, and corporate social responsibility on firm value. The sample consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using a non-probability purposive sampling method. Control variables used in this study are profitability, leverage, firm size, and current ratio. The results show that environmental performance has a positive effect on firm value. Good corporate governance has no effect on firm value. Meanwhile, corporate social responsibility has a negative effect on firm value. These findings imply that efforts to enhance firm value should prioritize improving environmental performance. They also suggest that CSR practices which are not properly integrated into the company’s business strategy and are implemented excessively may lead to negative investor perceptions or impose costs that outweigh their benefits. Therefore, companies need to reassess their CSR approach to ensure that it aligns with the creation of economic value. This study is expected to contribute both theoretically and practically to sustainability oriented decision making
HUBUNGAN ANTARA TARIF AIR DAN TINGKAT KEHILANGAN AIR PADA PERUSAHAAN AIR DI INDONESIA Ari Pradana Putra; Riatu Mariatul Qibthiyyah
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tingkat kehilangan air yang tinggi merupakan salah satu permasalahan utama yang dihadapi oleh perusahaan air. Penelitian ini bertujuan untuk menganalisis pengaruh rasio tarif rata-rata dan biaya produksi per m3 air terhadap tingkat kehilangan air pada perusahaan air di Indonesia. Kenaikan rasio tarif dan biaya dapat meningkatkan kemampuan finansial perusahaan air untuk menangani masalah kehilangan air. Namun, peningkatan kemampuan finansial belum tentu digunakan oleh perusahaan air untuk menurunkan tingkat kehilangan air. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel two-way fixed effect, memanfaatkan data hasil audit kinerja seluruh perusahaan air di Indonesia. Hasil penelitian menunjukkan bahwa terdapat pengaruh peningkatan rasio tarif dan biaya terhadap penurunan tingkat kehilangan air. Peningkatan rasio tarif dan biaya dapat dilakukan dengan meningkatkan tarif dan/atau menurunkan biaya. Temuan ini menunjukkan bahwa tarif air dapat digunakan sebagai instrumen untuk menurunkan tingkat kehilangan air. Pemerintah sebagai regulator dapat memanfaatkan hasil penelitian ini untuk membuat kebijakan penurunan tingkat kehilangan air yang tepat dan adil bagi perusahaan air dan masyarakat.High water loss is one of the main problems faced by water companies. This study aims to analyze the effect of the ratio of tariffs and costs on the level of water loss in water companies in Indonesia. An increase in the tariff and cost ratio can improve the financial capacity of water companies to deal with water loss problems. However, increased financial capacity is not necessarily used by water companies to reduce the level of water loss. This study uses a quantitative approach with two-way fixed effect panel data regression analysis, utilizing data from the performance audit all water companies in Indonesia. The results of the study indicate that there is an effect of increasing the tariff and cost ratio on reducing the level of water loss. Increasing the tariff and cost ratio can be done by increasing tariffs and/or reducing costs. This finding suggests that water tariffs can be used as an instrument to reduce the level of water loss. The government as a regulator can utilize the results of this study to create policies to reduce the level of water loss that are appropriate and fair for water companies and the community.
PENGARUH PERSEPSI PERIKLANAN HIJAU DAN CITRA MEREK TERHADAP NIAT BELI RAMAH LINGKUNGAN DIMODERASI KEPEDULIAN LINGKUNGAN Ida Ayu Made Krisna Dewi; Ni Wayan Sri Suprapti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis peran kepedulian lingkungan dalam memoderasi pengaruh persepsi periklanan hijau dan citra merek terhadap niat beli produk ramah lingkungan dengan objek produk perawatan kulit merek Avoskin.  Data dikumpulkan dari 112 orang melalui survei dengan menyebarkan kuesioner secara luring dan daring,  kemudian dan dianalisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa persepsi terhadap periklanan hijau tidak berpengaruh signifikan terhadap niat beli dan citra merek tidak berpengaruh signifikan terhadap niat beli. Kepedulian lingkungan tidak mampu memoderasi pengaruh persepsi periklanan hijau, tetapi mampu memoderasi pengaruh citra merek terhadap niat beli produk ramah lingkungan dengan arah yang positif. Artinya makin peduli konsumen terhadap lingkungan, maka citra merek mampu menimbulkan niat beli atau dengan kata lain bagi konsumen yang memiliki kepedulian terhadap lingkungan, mereka menilai bahwa citra merek menyebabkan mereka berniat untuk membeli produk perawatan kulit merek Avoskin. Secara teoritis, temuan ini menunjukkan bahwa kepedulian lingkungan memperkuat pengaruh citra merek terhadap niat beli. Secara praktis, hasilnya mendorong Avoskin untuk menargetkan konsumen yang berorientasi lingkungan.   This study aims to examine and analyse the role of environmental concern in moderating the influence of green advertising perception and brand image on the intention to purchase environmentally friendly products, using Avoskin skin care products as the focal product. Data were collected from 112 people via a survey, distributed both offline and online, and analysed using Moderated Regression Analysis (MRA). The results showed that perceptions of green advertising and brand image had no significant effect on purchase intention. Environmental awareness did not moderate the influence of perceptions of green advertising. Still, it did moderate the impact of brand image on the intention to purchase environmentally friendly products in a positive direction. This means that the more consumers care about the environment, the more brand image can generate purchase intention. In other words, consumers who care about the environment believe that brand image causes them to intend to purchase Avoskin brand skin care products. Theoretically, these findings show that environmental concern strengthens the influence of brand image on purchase intention. In practice, the results encourage Avoskin to target environmentally conscious consumers.
PENGARUH TUNTUTAN PEKERJAAN DAN STRES KERJA TERHADAP KESEJAHTERAAN PSIKOLOGIS KARYAWAN GEN Z DIMEDIASI DUKUNGAN SOSIAL Michael Raynold Yan; Praningrum
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tuntutan pekerjaan dan stres kerja terhadap kesejahteraan psikologis karyawan Generasi Z di PT Forisa Nusapersada dengan mempertimbangkan peran mediasi dukungan sosial. Karyawan Generasi Z cenderung rentan terhadap tekanan kerja yang tinggi, sehingga berpotensi mengalami stres dan penurunan kesejahteraan psikologis. Penelitian ini menggunakan pendekatan kuantitatif melalui survei kuesioner terhadap 275 responden yang dipilih secara acak. Analisis data dilakukan menggunakan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa tuntutan pekerjaan dan stres kerja berpengaruh negatif signifikan terhadap kesejahteraan psikologis, sementara dukungan sosial berpengaruh positif signifikan terhadap kesejahteraan psikologis. Selain itu, dukungan sosial terbukti memediasi pengaruh negatif tuntutan pekerjaan dan stres kerja terhadap kesejahteraan psikologis. Penelitian ini memperkaya kajian tentang kesejahteraan psikologis karyawan Generasi Z melalui pengujian peran dukungan sosial sebagai variabel mediasi. Temuan penelitian ini dapat menjadi dasar bagi organisasi dalam merancang kebijakan dan strategi manajemen sumber daya manusia yang berorientasi pada penguatan dukungan sosial guna menjaga kesehatan mental karyawan di tengah tuntutan kerja yang tinggi. This study aims to analyze the effects of job demands and work stress on the psychological well-being of Generation Z employees at PT Forisa Nusapersada, considering the mediating role of social support. Generation Z employees tend to be more vulnerable to high work pressure, which may lead to increased stress and a decline in psychological well-being. This study employs a quantitative approach using a questionnaire survey administered to 275 randomly selected respondents. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results indicate that job demands and work stress have a significant negative effect on psychological well-being, while social support has a significant positive effect on psychological well-being. In addition, social support is proven to mediate the negative effects of job demands and work stress on psychological well-being. This study enriching the literature on the psychological well-being of Generation Z employees through examining social support as a mediating variable. Practically, the findings provide a basis for organizations to design human resource policies and strategies that emphasize strengthening social support to maintain employees’ mental health amid high job demands.  
MENGUJI LSQ PADA BOPS BOSD PRODUK PORTABEL: DAMPAKNYA TERHADAP KEPUASAN, LOYALITAS, NIAT PATRONASE Kezia Trifena; Fitri Novika Widjaja; Juliani Dyah Trisnawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Penelitian ini menganalisis pengaruh elemen Logistics Service Quality (LSQ)—timeliness, availability, condition, dan return)—terhadap customer satisfaction, customer loyalty, serta patronage intention dalam dua skenario omnichannel di Indonesia, yakni BOPS (buy-online-pickup-in-store) dan BOSD (buy-online-ship-direct) untuk kategori produk portabel. Penelitian bersifat kuantitatif dengan survei terhadap 334 konsumen yang memiliki pengalaman BOPS/BOSD. Data diolah dengan metode PLS-SEM dengan software SmartPLS 3. Hasil penelitian menunjukkan keempat elemen LSQ meningkatkan customer satisfaction di kedua skenario. Pada BOPS, timeliness dan condition berpengaruh positif terhadap customer loyalty, sedangkan availability dan return tidak berpengaruh langsung. Pada BOSD, condition dan return berpengaruh positif terhadap customer loyalty, sementara timeliness dan availability tidak berpengaruh. Customer satisfaction berpengaruh positif terhadap customer loyalty dan patronage intention di kedua skenario. Kebaruan studi terletak pada fokus dua skenario yang relevan untuk kategori produk portabel dan penambahan variabel patronage intention yang dipicu oleh customer satisfaction. Peritel diharapkan dapat memprioritaskan akurasi stok dan “ready-for-pickup” pada BOPS serta kualitas last-mile dan retur pada skenario BOSD.   This study analyzes the effects of Logistics Service Quality (LSQ) elements—timeliness, availability, condition, and return—on customer satisfaction, customer loyalty, and patronage intention across two omnichannel scenarios in Indonesia: BOPS (buy online, pickup in store) and BOSD (buy online, ship direct) for portable products. This quantitative study surveyed 334 consumers who had experience with BOPS/BOSD. Data were analyzed using PLS-SEM with SmartPLS 3. The results show that all four LSQ elements increase customer satisfaction in both scenarios. In BOPS, timeliness and condition positively affect customer loyalty, whereas availability and return have no direct effect. In BOSD, condition and return have a positive effect on customer loyalty, while timeliness and availability have no effect. Customer satisfaction positively affects customer loyalty and patronage intention in both scenarios. The novelty of this study lies in its focus on two scenarios relevant to the portable product category and the addition of the patronage intention variable triggered by customer satisfaction. Retailers are expected to prioritize stock accuracy and “ready-for-pickup” in BOPS and last-mile quality and return in the BOSD scenario.
PARADOKS PEMBANGUNAN GENDER: PENGARUH NEGATIF IPG TERHADAP PARTISIPASI ANGKATAN KERJA PEREMPUAN DI INDONEISA Nanda Mustika Dewi; Kukuh Arisetyawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tingkat partisipasi angkatan kerja perempuan mempunyai peran yang sangat strategis dalam pertumbuhan dan Pembangunan ekonomi negara. Namun di Indonesia angka partisipasi angkatan kerja perempuan masih stagnan dan jauh dibawah laki-laki. Tujuan penelitian ini adalah meninjau bagaimana pengaruh pendidikan perempuan, pembangunan gender, kesehatan perempuan, pendapatan perempuan, dan ketenagakerjaan terhadap TPAKP di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif melalui analisis data panel  menggunakan fixed effect model dengan menggunakan data sekunder Badan Pusat Statistik (BPS) dengan periode waktu 2019-2023. Teknik analisis yang dilakukan adalah dengan melihat signifikansi pada output regresi. Hasil penelitian menunjukkan bahwa rata-rata lama sekolah perempuan, sumbangan pendapatan perempuan, dan EPR berpengaruh positif signifikan terhadap TPAKP  sedangkan angka harapan hidup tidak berpengaruh signifikan terhadap TPAKP. Justru IPG berpengaruh negatif signifikan terhadap TPAKP karena tidak mencakup permasalahan sosial dan norma. Implikasi penelitian ini adalah peningkatan pemberdayaan perempuan dari segi pendidikan dan ketenagakerjaan mendorong tumbuhnya TPAKP, namun perlu diiringi dengan perbaikan kondisi sosio-ekonomi dan norma budaya.     Female labor force participation plays a strategic role in national economic growth and development; however, in Indonesia, this rate remains stagnant and significantly lower than that of men. This study therefore aims to examine the influence of women's education, gender development, women's health, women's income, and the employment on the female labor force participation rate in Indonesia, employing a quantitative approach with panel data analysis and a fixed effect model on secondary data from the Central Statistics Agency (BPS) from 2019 to 2023. The findings reveal that the average years of schooling for women, women's contribution to income, and the EPR have a significant positive effect, while life expectancy has no significant effect. Conversely, the GDI exhibits a significant negative effect, which is attributed to its failure to encompass social issues and cultural norms. The implication of this study is that enhancing women's empowerment through education and employment opportunities fosters the growth of female labor force participation. However, this must be accompanied by improvements in socio-economic conditions and cultural norms.

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