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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)
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PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU PADA KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI Komang Mega Yulian Tari; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p09

Abstract

Tujuan penelitian ini ialah untuk menyelidiki secara eksperimental bagaimana moralitas individu, kontrol internal, dan gaji yang memadai mempengaruhi kecenderungan untuk melakukan kecurangan akuntansi. Sebanyak 57 koperasi simpan pinjam di Kota Denpasar menjadi objek penelitian ini. Sampel studi terdiri dari 228 responden, termasuk ketua, manajer, supervisor, dan staf di departemen keuangan koperasi, yang dipilih menggunakan metode sampling probabilitas dan sampling acak berstrata proporsional. Analisis regresi linier berganda dipakai selaku metode analisis data. Hasil studi menampakan jika kecenderungan melakukan kecurangan akuntansi dipengaruhi secara negatif oleh kontrol internal, imbalan yang memadai, dan moralitas pribadi. Penelitian ini memiliki implikasi teoritis dan praktis. Secara teoritis, studi ini cukup menunjang riset-riset lain terkait kecenderungan kecurangan (fraud) akuntansi dengan teori yang digunakan, yaitu Fraud Hexagon Theory dan Theory of Planned Behavior. Secara praktis, studi ini bisa dipakai selaku pertimbangan bagi koperasi simpan pinjam untuk memaksimalkan kegiatan aktivitas pengendalian, meningkatkan kesesuaian kompensasi, dan meningkatkan moralitas individu bagi pengurus, pengawas, maupun karyawan serta menggencarkan gerakan anti-fraud.     The purpose of this study is to experimentally investigate how individual morality, internal control, and adequate salaries influence the tendency to commit accounting fraud. A total of 57 savings and loan cooperatives in Denpasar City were the subjects of this study. The study sample consisted of 228 respondents, including chairpersons, managers, supervisors, and staff in the finance department of the cooperatives, selected using probability sampling and stratified random sampling. Multiple linear regression analysis was used as the data analysis method. The results of the study show that the tendency to commit accounting fraud is negatively influenced by internal control, adequate compensation, and personal morality. This study has theoretical and practical implications. Theoretically, this study supports other studies related to the tendency of accounting fraud using the theories used, namely the Fraud Hexagon Theory and the Theory of Planned Behavior. Practically, this study can be used as a consideration for credit unions to maximize control activities, improve compensation alignment, enhance individual morality among managers, supervisors, and employees, and intensify anti-fraud initiatives.
TIPE INDUSTRI DAN KEPEMILIKAN INSTITUSIONAL PADA PENGUNGKAPAN EMISI KARBON DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Ni Wayan Ratna Sari; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p01

Abstract

Perubahan iklim mengharuskan perusahaan untuk lebih terbuka dalam melaporkan emisi karbon sebagai wujud tanggung jawab terhadap lingkungan. Penelitian ini menggunakan teori legitimasi untuk menjelaskan pengaruh tipe industri serta kepemilikan institusional terhadap pengungkapan emisi karbon, dengan profitabilitas sebagai variabel moderasi. Tujuan dari penelitian ini adalah menganalisis bagaimana tipe industri dan kepemilikan institusional mempengaruhi tingkat pengungkapan emisi karbon perusahaan, serta mengkaji peran moderasi profitabilitas dalam hubungan tersebut. Pendekatan kuantitatif diimplementasikan melalui data sekunder dari 156 perusahaan yang terdata dalam Bursa Efek Indonesia tahun 2023. Studi ini menerapkan teknik analisis berupa Moderated Regression Analysis (MRA). Hasil menandakan adanya pengaruh yang signifikan pada tipe industri terhadap pengungkapan emisi karbon, sementara kepemilikan institusional tidak berpengaruh secara signifikan. Profitabilitas terbukti menguatkan hubungan antara kepemilikan institusional dengan pengungkapan emisi karbon, namun memperlemah hubungan antara tipe industri dan pengungkapan emisi karbon. Temuan ini menghasilkan implikasi strategis bagi perusahaan dalam perumusan strategi keberlanjutan serta bagi regulator dalam menyusun kebijakan pelaporan lingkungan yang lebih komprehensif.   Climate change requires companies to be more transparent in reporting carbon emissions as a form of environmental responsibility. This study uses legitimacy theory to explain the influence of industry type and institutional ownership on carbon emission disclosure, with profitability as a moderating variable. The purpose of this study is to analyze how industry type and institutional ownership influence the level of corporate carbon emission disclosure and to examine the moderating role of profitability in this relationship. A quantitative approach was implemented using secondary data from 156 companies listed on the Indonesia Stock Exchange in 2023. This study employed Moderated Regression Analysis (MRA) as an analytical technique. The results indicate a significant influence of industry type on carbon emission disclosure, while institutional ownership has no significant effect. Profitability is shown to strengthen the relationship between institutional ownership and carbon emission disclosure, but weakens the relationship between industry type and carbon emission disclosure. These findings have strategic implications for companies in formulating sustainability strategies and for regulators in developing more comprehensive environmental reporting policies.
PENGARUH KONEKSI POLITIK, LEVERAGE, PERTUMBUHAN PENJUALAN DAN KEBERAGAMAN GENDER PADA PENGHINDARAN PAJAK Harinata, I Kadek Radhe; Naniek Noviari; Anak Agung Vidyaswari Kedisan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p06

Abstract

Perusahaan kerap menggunakan strategi legal untuk menekan kewajiban pajak mereka, yang dikenal sebagai praktik penghindaran pajak, dengan tetap mengikuti ketentuan hukum dan peraturan perpajakan yang berlaku. Studi ini dilakukan untuk membuktikan koneksi politik, leverage, pertumbuhan penjualan, serta keberagaman gender dalam jajaran manajemen pada praktik penghindaran pajak. Objek penelitian mencakup seluruh emiten sub sektor pertambangan pada Bursa Efek Indonesia (BEI) tahun 2021 - 2023. Sampel dipilih menggunakan teknik purposive sampling dan terdiri dari 15 perusahaan dengan 45 amatan. Data dianalisis menggunakan metode analisis regresi data panel. Analisis data menyimpulkan bahwa koneksi politik berperan dalam meningkatkan kecenderungan agen untuk melakukan penghindaran pajak pada perusahaan sub sektor pertambangan, sebaliknya, partisipasi perempuan dalam posisi manajerial menunjukkan efek penurunan terhadap praktik tersebut. Adapun variabel leverage dan pertumbuhan penjualan tidak menunjukkan pengaruh signifikan terhadap perilaku agen melakukan penghindaran pajak di perusahaan sub sektor pertambangan yang terdaftar di BEI 2021- 2023.   Companies frequently adopt lawful strategies to minimize their tax liabilities, a practice known as tax avoidance, while remaining within the boundaries of prevailing tax laws and regulations. This study investigates the influence of political connections, leverage, sales growth, and gender diversity in managerial positions on tax avoidance behavior. The research population includes all publicly listed companies in the mining sub sector on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, 15 unit companies were selected, resulting in 45 total observations. The data were analyzed using panel data regression techniques. The findings indicate that political affiliations tend to increase the likelihood of firms engaging in tax avoidance practices. Conversely, the involvement of women in managerial roles appears to reduce such behavior. Meanwhile, variable leverage and sales growth show no significant effect on corporate tax avoidance within mining sub-sector companies on the IDX for the 2021 to 2023 period.
HUBUNGAN INTANGIBLE ASSETS DENGAN NILAI PERUSAHAAN PADA PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA Dewi, Kadek Putri Pradnya; P. D’yan Yaniartha Sukartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p07

Abstract

Penelitian ini bertujuan menganalisis perbedaan antara perusahaan yang memperoleh keuntungan dan mengalami kerugian dalam hal nilai perusahaan dan intangible assets, serta menganalisis hubungan intangible asset perusahaan yang memperoleh keuntungan dan mengalami kerugian dengan nilai perusahaan. Populasi dalam penelitian ini ialah perusahaan yang tercatat di Bursa Efek Indonesia dengan sampel perusahaan di sektor nonkeuangan dengan total 798 perusahaan. Sampel penelitian dianalisis menggunakan uji statistik deskriptif, asumsi klasik, regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan terdapat perbedaan signifikan antara perusahaan yang memperoleh keuntungan dan mengalami kerugian dalam hal nilai perusahaan dan intangible assets, namun untuk intangible assets sendiri tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Penelitian ini mendukung teori sinyal yang menjelaskan bahwa informasi keuagan yang diberikan perusahaan dapat berfungsi sebagai sinyal bagi investor dalam menilai prospek perusahaan, namun tidak semua sinyal keuangan memiliki dampak yang sama terhadap nilai perusahaan, tergantung bagaimana investor menafsirkan informasi yang diberikan oleh manajemen perusahaan. Penelitian ini dapat menjadi pertimbangan bagi investor agar sebaiknya tidak hanya bergantung pada intangible assets dalam menilai potensi perusahaan, tetapi juga mempertimbangkan indikator keuangan lainnya yang lebih dapat diukur secara langsung seperti profitabilitas dan likuiditas.   This study aims to analyze differences between companies that make profit and loss in terms of firm value and in terms of intangible assets, and to analyze relationship between intangible assets of companies that make profit and loss with firm value. Population in this study are companies listed on Indonesia Stock Exchange with sample focused on companies in non-financial sector with total of 798 companies. The research sample was analyzed using descriptive statistical, classical assumption, multiple linear regression, and hypothesis tests. The results of the study showed there were significant differences between companies that made profit and loss in terms of firm value and in terms of intangible assets, but for intangible assets themselves didn’t have significant effect on firm value. This study supports Signal Theory which explains that financial information provided by a company can function as a signal for investors in assessing the firm's prospects, but not all financial signals have the same impact on firm value, depending on how investors interpret the information provided by firm management. This research can be consideration for investors so they should not only rely on intangible assets in assessing a firm's potential, but also consider other financial indicators that can be measured more directly like profitability and liquidity.
PENGARUH SUPPLY CHAIN INTEGRATION TERHADAP OPERATIONAL PERFORMANCE MEDIASI SUPPLY CHAIN CAPABILITY DAN AGILITY Bagas Koro, Kunto; Wahyuningsih Santosa; Triwulandari Satitidjati Dewayana; Arif Rohman Khakim
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p10

Abstract

Industri makanan dan minuman (F&B) di Bali mengalami pertumbuhan pesat, namun dihadapkan pada kompleksitas distribusi dan dinamika permintaan yang tinggi. Penelitian ini bertujuan menganalisis pengaruh Supply Chain Integration (SCI) terhadap Operational Performance (OP) dengan peran mediasi Supply Chain Agility (SCA) dan Supply Chain Capability (SCC). Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 120 responden dari restoran jaringan nasional yang beroperasi di Bali. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa SCI tidak berpengaruh langsung terhadap OP, namun berpengaruh signifikan secara tidak langsung melalui SCA dan SCC. SCA terbukti berperan sebagai mediator penuh, sedangkan SCC sebagai mediator parsial. Temuan ini mendukung Dynamic Capabilities Theory yang menekankan bahwa integrasi rantai pasok hanya akan meningkatkan kinerja operasional apabila didukung oleh kelincahan dan kapabilitas organisasi. Secara praktis, perusahaan F&B perlu memperkuat integrasi lintas fungsi, meningkatkan responsivitas, serta mengembangkan kapabilitas internal untuk menghadapi ketidakpastian pasar dan tantangan logistik.     The food and beverage (F&B) industry in Bali has experienced rapid growth; however, it faces increasingly complex distribution challenges and market dynamics. This study aims to examine the effect of Supply Chain Integration (SCI) on Operational Performance (OP), with Supply Chain Agility (SCA) and Supply Chain Capability (SCC) acting as mediating variables. A quantitative research approach was employed using purposive sampling, involving 120 respondents from national chain restaurants operating in Bali. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that SCI does not have a significant direct effect on OP but exerts a significant indirect effect through SCA and SCC. SCA functions as a full mediator, while SCC serves as a partial mediator. These results support Dynamic Capabilities Theory, which posits that supply chain integration enhances operational performance only when accompanied by organizational agility and capability. Practically, F&B companies should strengthen cross-functional integration, improve responsiveness, and develop internal capabilities to effectively address market uncertainty and logistical challenges.
THE PHENOMENON OF TRANSFER PRICING IN MANUFACTURING COMPANIES IN INDONESIA Oktafiana, Ista Ayu; Najihah, Naila
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p08

Abstract

Transfer pricing has become a strategic issue at the intersection of accounting, international taxation, and development policy because it is directly related to the stability of state revenue and tax fairness. Therefore, this study aims to examine the effect of profitability, exchange rates, and foreign ownership on transfer pricing. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was determined using purposive sampling. The number of samples obtained in accordance with the criteria was 22 manufacturing companies with 66 annual reports. All data will be processed using multiple linear regression analysis. The results of the study indicate that profitability has a positive effect on transfer pricing, meaning that high profitability enables companies to implement transfer pricing through the process of profit shifting. Exchange rates and foreign ownership do not affect transfer pricing, meaning that exchange rates are not taken into consideration in implementing transfer pricing, and high foreign ownership makes it possible to suppress transfer pricing practices in order to pay attention to future risks and a decline in company value that will affect minority and majority shareholders. The results of this study have implications for strengthening agency theories, namely that owners (especially foreign owners) and managers can utilize transfer pricing to shift profits across entities within a group.
STOCK RETURNS IN THE DIGITAL ERA: SUSTAINABILITY AND FINANCIAL PERFORMANCE OF JAKARTA ISLAMIC INDEX COMPANIES Ilma Mufidatul Firdaus; Datien Eriska Utami
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p05

Abstract

Stock returns are a key indicator considered by investors in evaluating investment performance, particularly in the Islamic capital market. Growing attention to sustainability issues and rapid digitalisation has further influenced investor behaviour toward Sharia-compliant instruments. This study examines the effect of Environmental, Social, and Governance (ESG) performance and financial indicators, Return on Assets (ROA) and Tobin’s Q on the stock returns of firms listed in the Jakarta Islamic Index (JII) during 2020–2024. It also investigates the moderating role of digital transformation. A quantitative approach is employed using panel data regression analysis with the Fixed Effect Model. The sample is selected through purposive sampling, resulting in 15 firms observed over five years, yielding 75 observations. Moderated Regression Analysis (MRA) is applied to assess the moderating effect of digital transformation. The findings indicate that ESG and ROA do not have a significant impact on stock returns, whereas Tobin’s Q shows a positive and significant effect. Digital transformation does not moderate the relationship between ESG, ROA, Tobin’s Q, and stock returns. This study contributes to the literature by integrating ESG, financial performance, and digital transformation within the context of the Islamic capital market, particularly the Jakarta Islamic Index, which remains relatively underexplored.
FAKTOR-FAKTOR YANG MEMENGARUHI BEHAVIORAL INTENTION PADA KONSUMEN HAIDILAO DI INDONESIA Margaretha, Olivia; Andhy Setyawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p02

Abstract

Penelitian ini memiliki tujuan utama untuk menguji dan menganalisis secara mendalam pengaruh dari beberapa variabel penting, yaitu customer satisfaction, perceived value, dan brand image terhadap behavioral intention pada restoran Haidilao di Indonesia. Selain itu, penelitian ini juga secara khusus bertujuan untuk mengeksplorasi dan menganalisis hubungan antara service quality terhadap customer satisfaction, perceived value, dan brand image guna mengetahui sejauh mana kualitas layanan dapat membentuk persepsi konsumen terhadap nilai yang mereka peroleh. Jenis penelitian yang digunakan adalah basic research. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner secara online yang melibatkan minimal 297 responden sebagai sampel dan dianalisis dengan metode SEM (Structural Equation Modeling) menggunakan software SPSS dan AMOS Graphics. Hasil menunjukkan bahwa dari 6 hipotesis yang diuji, terdapat 2 hipotesis yang tidak terdukung, yaitu: perceived value dan brand image terhadap behavioral intention. Hal ini dikarenakan karakteristik konsumen Haidilao yang lebih menekankan pengalaman dibandingkan sekadar pertimbangan nilai yang dirasakan serta pandangan konsumen yang lebih menekankan bahwa kualitas dan pengalaman nyata saat berkunjung ke restoran.   This study has the main objective to test and analyze in depth the influence of several important variables, namely customer satisfaction, perceived value, and brand image on behavioral intention at Haidilao restaurants in Indonesia. In addition, this study also specifically aims to explore and analyze the relationship between service quality on customer satisfaction, perceived value, and brand image to determine the extent to which service quality can shape consumer perceptions of the value they receive. The type of research used is basic research. This study uses primary data by distributing online questionnaires involving a minimum of 297 respondents as a sample and analyzed using the SEM (Structural Equation Modeling) method using SPSS and AMOS Graphics software. The results show that of the 6 hypotheses tested, there are 2 hypotheses that are not supported, namely: perceived value and brand image on behavioral intention. This is due to the characteristics of Haidilao consumers who emphasize experience more than just considering perceived value and consumers' views that emphasize quality and real experiences when visiting restaurants.
THE ROLE OF MOTIVATION, COMMUNICATION, AND WORK STRESS ON EMPLOYEE JOB SATISFACTION Khafid, Abdul; Eka Kurnia Patmasari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p03

Abstract

This study aims to analyze and provide empirical evidence regarding the influence of motivation, communication, and work stress on employee job satisfaction at CV Wiflas Putra Semarang. The variables of motivation, communication, and work stress are designated as independent variables, while job satisfaction is the dependent variable. Data collection was conducted through the distribution of a Google Forms-based questionnaire to the company's employees. The sampling technique used was purposive random sampling with a total of 100 respondents. The analysis method used is a quantitative approach with multiple linear regression. The results show that motivation and communication have a positive and significant effect on employee job satisfaction. Meanwhile, work stress is still at a manageable level, although it does not show an effect on job satisfaction. Simultaneously, motivation, communication, and work stress influence employee job satisfaction, with motivation being the most dominant variable. These findings suggest that the management of CV Wiflas Putra Semarang needs to strengthen its work motivation program through a reward system, career development opportunities, and constructive performance feedback. Furthermore, management needs to establish a more open, structured, and two-way internal communication pattern to minimize miscommunication and increase employee engagement. Workplace stress management also needs to be implemented through workload management, role clarity, and a supportive work environment to ensure stress levels remain within productive limits, thereby maintaining and improving employee job satisfaction.
ESTIMATION OF ECONOMIC LOSSES TO THE COMMUNITY AS A RESULT OF BATIK WASTE POLLUTION Miadatul Abdiyah; Norita Vibriyanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p04

Abstract

This study aims to estimate the total economic losses caused by batik waste pollution and identify the factors that Influence it. This study uses a quantitative approach, combining cost of illness (COI) and replacement cost (RC) to estimate the value of economic losses, and multiple linear regression to identify factors that influence economic losses. Primary data were collected through interviews with 35 respondents within a 100-meter radius of the polluted river who had used river water. The results showed that the total economic loss reached IDR 1,539,255/month, with an average loss of IDR 114,807/household/month. The factors that had a significant positive effect on economic loss were length of stay and income. The longer the length of stay, the greater the economic loss, and the higher the income, the greater the economic loss. Meanwhile, the variables of family dependents and distance from home had a significant negative effect; the more family dependents, the greater the economic loss, and the farther the distance from home, the lower the economic loss. This study emphasises the importance of integrated batik waste management as the basis for formulating sustainable environmental policies.

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