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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 108 Documents
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FINANCIAL BEHAVIOUR MEDIATING THE RELATIONSHIP BETWEEN FINANCIAL LITERACY, FINANCIAL ATTITUDES, FINTECH, AND STUDENTS’ INVESTMENT INTEREST Sendilla Prisaura; Hamdani; Humairoh; Dhea Zatira
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.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.i06.p10

Abstract

The ongoing expansion of financial technology along with the relatively low level of financial literacy among students, emphasizes the need to better understand the factors that shape their investment interest. The purpose of this study is to examine how much financial behavior influences students' interest in investing by acting as a mediating variable in the link between financial literacy, financial attitudes, and the usage of fintech. A quantitative research design was adopted by administering a survey to 230 students in Tangerang Regency. SEM-PLS with SmartPLS 4 was used to analyze the data in order to look at indirect as well as direct correlations between the variables. The findings demonstrate that students' financial behavior is positively and significantly impacted by financial knowledge, financial attitudes, and fintech usage. Furthermore, financial behaviour also has a positive and significant impact on investment interest. However, financial literacy, financial attitudes, and fintech usage do not directly affect investment interest, indicating that financial behaviour fully mediates these relationships. this research emphasizes the importance of financial behaviour as the main mechanism that connects these factors to students’ investment interest, while also providing practical implications for enhancing financial education and fintech-based financial strategies.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TABUNGAN NASABAH DALAM PROGRAM BANK SAMPAH DI KECAMATAN KARANGASEM Ni Luh Putu Astri Purnami; Diah Pradnyadewi T.
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.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.i06.p05

Abstract

Perbedaan capaian tabungan pada nasabah bank sampah menunjukkan bahwa keseragaman sistem layanan tidak selalu menghasilkan output ekonomi yang setara. Kondisi ini mengindikasikan adanya faktor internal yang memengaruhi kemampuan individu dalam mengelola sampah bernilai ekonomi secara optimal. Selain itu, variasi perilaku dan kapasitas pengetahuan juga berpotensi menentukan tingkat keberhasilan nasabah dalam memanfaatkan program bank sampah. Penelitian ini mengkaji pengaruh partisipasi, tingkat pendidikan, jumlah anggota keluarga, pengetahuan pengelolaan sampah, dan umur terhadap tabungan nasabah di Kecamatan Karangasem. Data diperoleh dari 81 responden melalui survei, observasi lapangan, dan wawancara semi terstruktur. Analisis dilakukan menggunakan regresi linier berganda dengan pendekatan semilog untuk mengidentifikasi hubungan antarvariabel. Hasil penelitian menunjukkan bahwa partisipasi, pendidikan, jumlah anggota keluarga, serta pengetahuan pengelolaan sampah memberikan pengaruh positif terhadap tabungan nasabah. Sebaliknya, umur tidak menunjukkan pengaruh yang signifikan. Temuan ini menegaskan bahwa aspek perilaku dan pengetahuan memiliki peran yang lebih dominan dibandingkan karakteristik demografis dalam menentukan capaian ekonomi. Oleh karena itu, penguatan partisipasi serta peningkatan literasi pengelolaan sampah menjadi langkah strategis dalam meningkatkan efektivitas program bank sampah secara berkelanjutan.Differences in savings outcomes among waste bank customers indicate that similar service systems do not always produce equivalent economic results. This condition suggests that internal factors influence individuals’ ability to manage waste with economic value effectively. In addition, variations in behavior and knowledge capacity may determine how successfully customers benefit from waste bank programs. This study examines the effects of participation, education level, family size, waste management knowledge, and age on customer savings in Karangasem District. Data were collected from 81 respondents through surveys, field observations, and semi-structured interviews. The analysis employed multiple linear regression with a semilog approach to identify relationships among variables. The findings reveal that participation, education, family size, and waste management knowledge positively influence customer savings, while age does not show a significant effect. These results highlight that behavioral and knowledge-related factors play a more dominant role than demographic characteristics in determining economic outcomes. Therefore, strengthening participation and improving waste management literacy are essential strategies to enhance the effectiveness and sustainability of waste bank programs.
PENGARUH KELOMPOK RUJUKAN DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN KREDIT PEGAWAI: MEDIASI MINAT BELI I Gede Mustika Yasa; Ni Luh Wayan Sayang Telagawathi; Ni Made Ary Widiastini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.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.i07.p04

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam pengaruh kelompok rujukan dan kepercayaan terhadap keputusan pembelian kredit, dengan minat beli sebagai variabel mediasi pada produk Kredit Pegawai (KUPEG) di Bank Woori Saudara. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Square (PLS) yang diolah melalui aplikasi SmartPLS, sehingga mampu menguji hubungan antar variabel secara simultan dan komprehensif. Hasil penelitian menunjukkan bahwa kelompok rujukan dan kepercayaan memiliki pengaruh positif dan signifikan terhadap minat beli maupun keputusan pembelian kredit. Selain itu, minat beli juga terbukti berpengaruh signifikan terhadap keputusan pembelian kredit serta mampu memediasi hubungan antara kelompok rujukan dan kepercayaan dengan keputusan pembelian. Temuan ini sejalan dengan teori kotak hitam (black box theory) yang menjelaskan bahwa keputusan pembelian konsumen terbentuk melalui proses psikologis internal sebelum akhirnya menghasilkan tindakan pembelian. Dengan demikian, penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pihak perbankan dalam merumuskan strategi pemasaran yang lebih efektif, khususnya dalam meningkatkan kepercayaan dan ketertarikan nasabah terhadap produk kredit yang ditawarkan.     This study aims to analyze in depth the influence of reference groups and trust on credit purchase decisions, with purchase intention serving as a mediating variable in the Kredit Pegawai (KUPEG) product at Bank Woori Saudara. The study employs a quantitative approach using Partial Least Square (PLS) analysis processed through SmartPLS, allowing for a comprehensive and simultaneous examination of the relationships among variables. The results indicate that reference groups and trust have a positive and significant effect on both purchase intention and credit purchase decisions. Furthermore, purchase intention is found to have a significant effect on credit purchase decisions and is able to mediate the relationship between reference groups, trust, and purchase decisions. These findings support the black box theory, which explains that consumer purchase decisions are formed through internal psychological processes before resulting in actual purchasing behavior. Therefore, this study is expected to provide practical contributions for the banking sector in formulating more effective marketing strategies, particularly in enhancing customer trust and increasing interest in credit products offered.
PERAN BRAND IMAGE MEMEDIASI PENGARUH KUALITAS PRODUK DAN ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN Ayu Surasti Wijaya; Ni Luh Wayan Sayang Telagawathi; Ni Nyoman Yulianthini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.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.i06.p07

Abstract

Persaingan usaha berbasis budaya lokal menuntut pelaku UMKM untuk memahami faktor-faktor yang memengaruhi keputusan pembelian konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan Electronic Word of Mouth (e-WOM) terhadap keputusan pembelian dengan brand image sebagai variabel mediasi pada Dedari Studio Jembrana. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang pernah melakukan pembelian, yang dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa kualitas produk dan e-WOM berpengaruh positif dan signifikan terhadap keputusan pembelian, baik secara langsung maupun tidak langsung melalui brand image. Brand image terbukti berperan penting sebagai variabel mediasi yang memperkuat pengaruh kualitas produk dan e-WOM terhadap keputusan pembelian. Temuan ini menunjukkan bahwa persepsi konsumen terhadap citra merek berbasis nilai budaya menjadi faktor strategis dalam mendorong keputusan pembelian produk kesenian Bali. Penelitian ini berimplikasi pada pentingnya peningkatan kualitas produk, pengelolaan e-WOM secara efektif, serta penguatan brand image berbasis budaya lokal untuk meningkatkan daya saing UMKM.The increasing competition among culture-based small and medium enterprises requires a deeper understanding of factors influencing consumer purchase decisions. This study aims to analyze the effect of product quality and electronic word of mouth (e-WOM) on purchase decisions with brand image as a mediating variable at Dedari Studio Jembrana. This research employed a quantitative approach using a survey method with 100 respondents who had made purchases, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that product quality and e-WOM have a positive and significant effect on purchase decisions, both directly and indirectly through brand image. Brand image is proven to play an important mediating role in strengthening the influence of product quality and e-WOM on purchase decisions. These findings suggest that consumers’ perceptions of a brand image rooted in cultural values are a strategic factor in encouraging purchase decisions for Balinese art products. This study implies that improving product quality, effectively managing e-WOM, and strengthening culture-based brand image are essential strategies to enhance the competitiveness of small and medium enterprises. 
PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI I Gst Ayu Eka Damayanthi; Salma Triameliawati; I Gusti Ngurah Agung Suaryana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.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.i07.p12

Abstract

Tujuan dilakukannya studi ini ialah guna mendapat bukti empiris terkait dampak manajemen laba pada nilai perusahaan dengan kepemilikan manajerial serta kualitas audit sebagai pemoderasi. Tobin’s Q digunakan untuk memproksikan nilai perusahaan, akrual diskresioner Model Jones yang Dimodifikasi untuk manajemen laba, persentase kepemilikan saham oleh manajer untuk kepemilikan manajerial, dan variabel dummy yang membedakan firma audit Big 4 dan firma audit non-Big 4 untuk kualitas audit. Studi ini memiliki fokus pada perusahaan teknologi yang tercatat di BEI periode 2022-2024. Sampel sebanyak 152 dari hasil seleksi metode purposive sampling dianalisis dengan analisis regresi moderasi. Temuan studi mengindikasikan bahwasannya manajemen laba berdampak negatif pada nilai perusahaan. Kepemilikan manajerial mengurangi dampak praktik manajemen laba pada nilai perusahaan. Sementara itu, kualitas audit tidak mengurangi dampak manajemen laba pada nilai perusahaan. Studi ini memberikan implikasi berupa kontribusi yang sejalan dengan teori agensi dan berkontribusi bagi berbagai pihak terkait, misalnya perusahaan, investor, calon investor, serta peneliti berikutnya.   This research seeks to gather empirical data on how earnings management affects a firm value, while managerial ownership and audit quality act as moderators. The company's value is assessed using Tobin’s Q, discretionary accruals for earnings management, the proportion of shares held by management for managerial ownership, and dummy variable that distinguishes between Big 4 and non-Big 4 audit firms for audit quality. The research centers on tech firms traded on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A total of 152 observations, selected through purposive sampling, underwent analysis via moderated regression techniques. Results reveal that earnings management adversely affects company value. Managerial ownership mitigates the impact of earnings management practices on company valuation. By contrast, audit quality does not mitigate the impact of earnings management on firm value. This research yields implications that support the development of agency theory and benefits various stakeholders, such as firms, investors, prospective investors, and future researchers.
PENGARUH KINERJA LINGKUNGAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI KARBON Anak Agung Sayu Istri Nandalika Putri; Ni Made Adi Erawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.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.i07.p02

Abstract

Perubahan iklim akibat emisi karbon menjadi perhatian global karena dampaknya terhadap lingkungan, kesehatan, dan ekonomi. Berdasarkan teori legitimasi, perusahaan memperkuat keterbukaan informasi melalui pengungkapan emisi karbon. Penelitian ini menguji pengaruh kinerja lingkungan, dewan komisaris, komisaris independen, serta komite audit terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang tercatat di Bursa Efek Indonesia selama periode 2022-2024. Sampel penelitian dipilih melalui teknik purposive sampling dengan total 40 perusahaan, dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa kinerja lingkungan, dewan komisaris, dan komite audit berpengaruh positif signifikan, sedangkan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Berbeda dengan penelitian terdahulu yang umumnya menguji mekanisme tata kelola secara parsial, penelitian ini mengintegrasikan kinerja lingkungan dengan tiga mekanisme tata kelola sekaligus pada sektor energi—sektor beremisi tinggi yang kajiannya masih terbatas di Indonesia—sehingga memberikan pengujian teori legitimasi yang lebih komprehensif dan membuka ruang penjelasan pelengkap dari perspektif stakeholder theory dan agency theory ketika sinyal tata kelola tidak konsisten. Temuan ini mengimplikasikan bahwa penguatan kinerja lingkungan dan mekanisme tata kelola merupakan langkah strategis dalam mempertahankan legitimasi, sekaligus memberi kontribusi praktis bagi perusahaan, investor, dan regulator dalam mendorong tata kelola yang lebih efektif, tanggung jawab lingkungan yang lebih besar, serta pengungkapan emisi karbon yang lebih terbuka, konsisten, dan berkelanjutan.     Climate change driven by carbon emissions has become a global concern due to its impact on the environment, public health, and the economy. Drawing on legitimacy theory, companies enhance transparency through carbon emission disclosure to preserve societal legitimacy. This study examines the effect of environmental performance, board of commissioners, independent commissioners, and audit committee on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. The sample consists of 40 companies selected through purposive sampling and analyzed using multiple linear regression. The results show that environmental performance, board of commissioners, and audit committee have a significant positive effect on carbon emission disclosure, while independent commissioners have no significant effect. Unlike prior studies that generally test governance mechanisms individually, this study integrates environmental performance with three governance mechanisms simultaneously within the energy sector—a high-emission industry still underexplored in the Indonesian context—offering a more comprehensive test of legitimacy theory and, where governance signals conflict, opening space for complementary explanations from stakeholder and agency perspectives. These findings imply that strengthening environmental performance and governance mechanisms is a strategic pathway for maintaining legitimacy, providing practical guidance for companies, investors, and regulators, and a basis for future research to incorporate additional determinants of carbon emission disclosure.  
PENGARUH STRATEGI PEMASARAN TERHADAP KINERJA PEMASARAN UMKM KULINER DI KALIMANTAN BARAT DENGAN MEDIASI KEPERCAYAAN MEREK Edho Randa; Lauw Sun Hiong; Stivenes Tjin Siam
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.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.i07.p05

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam pengaruh kelompok rujukan dan kepercayaan terhadap keputusan pembelian kredit, dengan minat beli sebagai variabel mediasi pada produk Kredit Pegawai (KUPEG) di Bank Woori Saudara. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Square (PLS) yang diolah melalui aplikasi SmartPLS, sehingga mampu menguji hubungan antar variabel secara simultan dan komprehensif. Hasil penelitian menunjukkan bahwa kelompok rujukan dan kepercayaan memiliki pengaruh positif dan signifikan terhadap minat beli maupun keputusan pembelian kredit. Selain itu, minat beli juga terbukti berpengaruh signifikan terhadap keputusan pembelian kredit serta mampu memediasi hubungan antara kelompok rujukan dan kepercayaan dengan keputusan pembelian. Temuan ini sejalan dengan teori kotak hitam (black box theory) yang menjelaskan bahwa keputusan pembelian konsumen terbentuk melalui proses psikologis internal sebelum akhirnya menghasilkan tindakan pembelian. Dengan demikian, penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pihak perbankan dalam merumuskan strategi pemasaran yang lebih efektif, khususnya dalam meningkatkan kepercayaan dan ketertarikan nasabah terhadap produk kredit yang ditawarkan.This study aims to analyze in depth the influence of reference groups and trust on credit purchase decisions, with purchase intention serving as a mediating variable in the Kredit Pegawai (KUPEG) product at Bank Woori Saudara. The study employs a quantitative approach using Partial Least Square (PLS) analysis processed through SmartPLS, allowing for a comprehensive and simultaneous examination of the relationships among variables. The results indicate that reference groups and trust have a positive and significant effect on both purchase intention and credit purchase decisions. Furthermore, purchase intention is found to have a significant effect on credit purchase decisions and is able to mediate the relationship between reference groups, trust, and purchase decisions. These findings support the black box theory, which explains that consumer purchase decisions are formed through internal psychological processes before resulting in actual purchasing behavior. Therefore, this study is expected to provide practical contributions for the banking sector in formulating more effective marketing strategies, particularly in enhancing customer trust and increasing interest in credit products offered.
ANALISIS DAYA SAING EKSPOR TEH INDONESIA KE TIGA NEGARA EROPA Ni Kadek Karina Gita Mulia; Ni Ketut Budiningsih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.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.i06.p06

Abstract

Indonesia merupakan salah satu negara pengekspor teh dunia, namun kinerja ekspornya ke pasar Eropa cenderung menurun akibat persaingan dengan negara eksportir utama seperti Kenya, Sri Lanka, India, dan China, serta meningkatnya tuntutan standar keamanan pangan, dan keberlanjutan lingkungan. Penelitian ini bertujuan menganalisis daya saing, posisi daya saing, dan potensi pengembangan ekspor teh Indonesia di pasar Jerman, Belanda, dan Inggris selama tahun 2005–2024 menggunakan metode Revealed Comparative Advantage (RCA), Export Product Dynamics (EPD), dan X-Model Potential Export Products. Hasil penelitian menunjukkan bahwa teh Indonesia masih memiliki keunggulan komparatif di Jerman, sedangkan di Belanda dan Inggris keunggulan tersebut melemah hingga berada di bawah satu pada akhir periode pengamatan. Analisis EPD menempatkan teh Indonesia pada posisi rising star ke tiga negara tujuan, sedangkan hasil X-Model mengategorikan Jerman sebagai pasar optimis, sementara Belanda dan Inggris bergeser dari kategori optimis menjadi potensial. Temuan ini menunjukkan bahwa peluang pengembangan ekspor teh Indonesia di pasar Eropa masih terbuka, namun memerlukan peningkatan produktivitas, kualitas, dan efisiensi agar mampu memperkuat daya saing dan memenuhi standar pasar Eropa yang semakin ketat.   Indonesia is one of the world’s leading tea exporters, but its export performance to European markets has been on a downward trend due to competition from major exporting countries such as Kenya, Sri Lanka, India, and China, as well as increasing demands for food safety standards and environmental sustainability. This study aims to analyze the competitiveness, competitive position, and export development potential of Indonesian tea in the German, Dutch, and British markets from 2005 to 2024 using the Revealed Comparative Advantage (RCA), Export Product Dynamics (EPD), and X-Model Potential Export Products methods. The results show that Indonesian tea still holds a comparative advantage in Germany, whereas in the Netherlands and the United Kingdom, this advantage weakened to below one by the end of the observation period. The EPD analysis classifies Indonesian tea as a “rising star” in all three destination countries, while the X-Model results categorize Germany as an “optimistic” market, with the Netherlands and the United Kingdom shifting from the “optimistic” to the “potential” category. These findings indicate that opportunities for expanding Indonesian tea exports to European markets remain open, but require improvements in productivity, quality, and efficiency to strengthen competitiveness and meet increasingly stringent European market standards.  
VALUASI EKONOMI MATA AIR NAO: MENGGABUNGKAN FUNGSI EKONOMI DAN NILAI BUDAYA KEARIFAN LOKAL Paulus Pontas; Laurentius Desy Wisnu Wardhana; Flora Evalina Ina Kleruk; Aah Ahmad Almuqu; Ika Kristinawanti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.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.i06.p04

Abstract

Penelitian ini bertujuan menganalisis distribusi pemanfaatan dan menghitung Nilai Ekonomi Total (NET) Mata Air Nao berbasis kearifan lokal Suku Wotol. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan kerangka Nilai Ekonomi Total yang meliputi nilai guna langsung, nilai guna tidak langsung, dan nilai warisan. Data diperoleh dari 53 responden yang dipilih secara purposif, terdiri atas pengguna air rumah tangga, petani, pihak PDAM, dan tetua adat. Hasil penelitian menunjukkan total pemanfaatan air mencapai 795.900 m³/tahun dan didominasi oleh irigasi pertanian sebesar 89,79 persen. NET Mata Air Nao mencapai Rp1.750.614.183/tahun. Nilai terbesar berasal dari fungsi pengendali kekeringan sebesar 53,77 persen, diikuti irigasi pertanian 29,11 persen, pelanggan PDAM 14,78 persen, nilai warisan ritual Barong Wae Teku 1,70 persen, dan air baku rumah tangga 0,64 persen. Nilai warisan sebesar Rp29.800.000/tahun menunjukkan adanya kontribusi kolektif masyarakat dalam menjaga keberlanjutan mata air melalui praktik adat lokal. Nilai budaya dan kelembagaan adat perlu diintegrasikan dalam kebijakan pengelolaan sumber daya air berbasis masyarakat.   This study aimed to analyze water use distribution and estimate the Total Economic Value (TEV) of the Nao Spring by incorporating the local wisdom of the Wotol Tribe as a bequest value component. The study applied a descriptive quantitative approach using the Total Economic Value framework, which included direct use value, indirect use value, and bequest value. Data were collected from 53 purposively selected respondents consisting of household water users, farmers, PDAM representatives, and customary leaders. The results showed that total water utilization reached 795,900 m³/year and was dominated by agricultural irrigation at 89.79 percent. The Total Economic Value of the Nao Spring reached IDR 1.750.614.183/year. The largest component originated from the drought control function at 53.77 percent, followed by agricultural irrigation at 29.11 percent, PDAM customers at 14.78 percent, the Barong Wae Teku ritual bequest value at 1.70 percent, and household water use at 0.64 percent. The bequest value of IDR 29,800,000/year reflected collective community contributions to maintaining spring sustainability through local customary practices. Cultural values and customary institutions need to be integrated into community-based water resource management policies.    
PERAN ESG DISCLOSURE DALAM MEMODERASI PENGARUH STRATEGI BISNIS DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Salamatusysyahidah; Rusdianto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.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.i07.p10

Abstract

Penelitian ini menguji pengaruh strategi bisnis dan kinerja keuangan terhadap financial distress, serta peran moderasi ESG disclosure pada sektor consumer cyclicals di BEI periode 2023–2024. Strategi bisnis yang direpresentasikan melalui diferensiasi dan cost leadership sedangkan kinerja keuangan melalui likuiditas dan leverage. ESG disclosure diukur dengan indeks pengungkapan, sedangkan Altman Z-Score digunakan untuk mengukur financial distress. Sampel ditentukan dengan purposive sampling dan dianalisis menggunakan regresi moderasi. Hasil penelitian menunjukkan bahwa likuiditas memiliki pengaruh negatif yang signifikan terhadap kesulitan keuangan, yang sejalan dengan hipotesis yang diajukan. Meskipun leverage juga memiliki pengaruh negatif yang signifikan, arah pengaruhnya berlawanan dengan hubungan positif yang dihipotesiskan; oleh karena itu, hipotesis mengenai leverage ditolak. Kedua strategi bisnis tidak memiliki dampak yang signifikan, ESG disclosure hanya memoderasi hubungan antara likuiditas dan financial distress. Temuan ini menunjukkan bahwa strategi bisnis tidak secara langsung mengurangi risiko kesulitan keuangan selama periode pengamatan. Sebaliknya, likuiditas muncul sebagai penentu utama kesulitan keuangan, sementara pengaruh negatif yang signifikan dari leverage bertentangan dengan hipotesis yang diajukan. Selain itu, pengungkapan ESG hanya memoderasi hubungan antara likuiditas dan kesulitan keuangan. Penelitian ini berkontribusi pada pengembangan stakeholder theory, bahwa ESG disclosure berperan sebagai mekanisme mitigasi risiko yang tidak selalu memperkuat seluruh hubungan antar variabel.This study examines the influence of business strategy and financial performance on financial distress, as well as the moderating role of ESG disclosure in the consumer cyclicals sector on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Business strategy is represented by differentiation and cost leadership, while financial performance is represented by liquidity and leverage. ESG disclosure is measured by the disclosure index, while the Altman Z-Score is used to measure financial distress. The sample was determined by purposive sampling and analyzed using moderated regression. The results show that liquidity has a significant negative effect on financial distress, consistent with the proposed hypothesis. Although leverage also has a significant negative effect, its direction is opposite to the hypothesized positive relationship; therefore, the leverage hypothesis is rejected. These findings indicate that business strategy does not directly reduce the risk of financial distress during the observation period. Instead, liquidity emerges as the primary determinant of financial distress, whereas the significant negative effect of leverage contradicts the proposed hypothesis. Furthermore, ESG disclosure only moderates the relationship between liquidity and financial distress. This study contributes to the development of stakeholder theory, stating that ESG disclosure acts as a risk mitigation mechanism that does not always strengthen the overall relationship between variables.

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