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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 118 Documents
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KARAKTERISTIK DEWAN DAN PENGUNGKAPAN EMISI KARBON Shintya Mayumi; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p01

Abstract

Pengungkapan emisi karbon berperan penting sebagai bentuk transparansi dan akuntabilitas perusahaan atas dampak aktivitas operasionalnya terhadap lingkungan seiring dengan meningkatnya dampak perubahan iklim. Studi ini mengkaji pengaruh karakteristik dewan terhadap praktik pengungkapan emisi karbon pada emiten sektor energi di BEI selama kurun waktu 2020—2024. Analisis dilakukan terhadap 200 observasi dari 60 perusahaan yang ditentukan melalui purposive sampling. Data dikumpulkan melalui observasi non-partisipan dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Temuan penelitian menunjukkan ukuran dewan, keberagaman gender dewan, serta keberagaman latar belakang pendidikan dewan berpengaruh positif pada pengungkapan emisi karbon. Sebaliknya keberagaman kebangsaan dewan berpengaruh negatif dan dewan independen tidak menunjukkan signifikansi pengaruh pada pengungkapan emisi karbon. Penelitian ini memberikan implikasi teoritis dengan mendukung penerapan teori agensi, konsep economics of information, konsep corporate governance, dan teori upper echelons. Sementara itu, implikasi praktis penelitian ini menunjukkan pentingnya optimalisasi peran dan komposisi dewan sebagai bagian dari mekanisme tata kelola perusahaan serta dapat menjadi pertimbangan bagi investor dan regulator dalam menilai tata kelola dan merumuskan kebijakan keberlanjutan perusahaan.      Carbon emission disclosure plays an important role as a form of corporate transparency and accountability regarding the impact of their operational activities on the environment, in line with the increasing effects of climate change. This study examines the influence of board characteristics on carbon emission disclosure practices among energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis was conducted on 200 observations from 60 companies selected using a purposive sampling method. Data collected through non-participant observation and analyzed using multiple linear regression with the assistance of SPSS. The findings reveal that board size, gender diversity, and educational background diversity have a positive effect on carbon emission disclosure. In contrast, board nationality diversity has a negative effect, while board independence does not show a significant influence on carbon emission disclosure. This study provides theoretical implications by supporting agency theory, the concept of economics of information, corporate governance, and upper echelons theory. Meanwhile, the practical implications of this study highlight the importance of optimizing the role and composition of the board as part of corporate governance mechanisms and provide considerations for investors and regulators in assessing corporate governance and formulating corporate sustainability policies.
GIS-BASED LAND SUITABILITY ANALYSIS FOR FOOD CROP DEVELOPMENT IN TRENGGALEK REGENCY Ni Putu Rekha Puspita
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p07

Abstract

This study screens the spatial suitability of land for food-crop development in Trenggalek Regency using Geographic Information System (GIS) overlay analysis with slope as the primary biophysical indicator. The analysis covers the entire regency and classifies slope gradients into five categories using the classification of the Minister of Agriculture Decree No. 837/Kpts/Um/11/1980, followed by raster preparation, slope reclassification, and overlay with the existing land-use layer. In 2025, the prevalence of inadequate food consumption in Trenggalek was 12.07 percent, placing the regency among the five highest values in East Java and indicating a continuing need for place-specific food-system planning. The spatial results show a broad north–south differentiation: lower slopes dominate the northern group, while moderately steep to steep slopes are more prevalent in the southern group. Relative map-cell proportions are approximately 46.7 percent flat, 11.9 percent gently sloping, 21.7 percent moderately steep, 19.5 percent steep, and 0.2 percent very steep. These proportions are derived from the rendered map and are not official hectare statistics. The study does not treat slope suitability as a composite food-resilience index or as proof of crop productivity. The resulting map provides an initial spatial basis for land protection, conservation-oriented management, and further multi-factor suitability assessment.   Penelitian ini melakukan penyaringan spasial kesesuaian lahan untuk pengembangan tanaman pangan di Kabupaten Trenggalek menggunakan Geographic Information System (GIS) melalui analisis overlay dengan kemiringan lereng sebagai indikator biofisik utama. Analisis mencakup seluruh wilayah kabupaten dan mengelompokkan kemiringan lereng menjadi lima kelas berdasarkan klasifikasi Keputusan Menteri Pertanian No. 837/Kpts/Um/11/1980, kemudian dilanjutkan dengan penyiapan raster, reklasifikasi lereng, dan overlay dengan penggunaan lahan aktual. Pada 2025, prevalensi ketidakcukupan konsumsi pangan di Trenggalek sebesar 12,07 persen dan termasuk lima nilai tertinggi di Jawa Timur, sehingga perencanaan sistem pangan tetap memerlukan pendekatan spasial yang spesifik wilayah. Hasil menunjukkan pola utara–selatan yang jelas: kelas lereng lebih rendah mendominasi kelompok wilayah utara, sedangkan kelas agak curam hingga curam lebih banyak terdapat di kelompok wilayah selatan. Proporsi relatif sel peta diperkirakan sekitar 46,7 persen datar, 11,9 persen landai, 21,7 persen agak curam, 19,5 persen curam, dan 0,2 persen sangat curam. Proporsi tersebut merupakan estimasi dari peta yang dirender dan bukan statistik luas resmi dalam hektare. Penelitian ini tidak menempatkan kesesuaian berbasis lereng sebagai indeks ketahanan pangan komposit atau bukti produktivitas aktual. Peta digunakan sebagai dasar awal perlindungan lahan, pengelolaan konservasi, dan penilaian kesesuaian lanjutan berbasis banyak faktor.
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR PERTAMBANGAN Rista Ayu Suryani; Rusdianto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p04

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, pergantian manajemen, opini audit, dan ukuran Kantor Akuntan Publik (KAP) terhadap auditor switching pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan menerapkan teknik analisis regresi logistik, sedangkan data yang digunakan bersumber dari laporan tahunan sebagai data sekunder. Objek penelitian mencakup 81 perusahaan pertambangan yang terdaftar di BEI, dengan pemilihan sampel dilakukan melalui metode purposive sampling berdasarkan kriteria yang telah ditetapkan. Hasil pengujian empiris menunjukkan bahwa financial distress berpengaruh negatif dan signifikan terhadap pergantian auditor, sementara pergantian manajemen, opini audit, dan ukuran KAP tidak menunjukkan pengaruh yang signifikan secara statistik. Penelitian ini menggabungkan perspektif internal dan eksternal perusahaan ke dalam model analisis terpadu pada sektor pertambangan. Temuan ini memberikan bukti empiris adanya pergeseran faktor-faktor penentu keputusan auditor switching, dimana perusahaan semakin mengutamakan stabilitas operasional, efisiensi biaya, dan kesinambungan hubungan auditor dibandingkan melakukan pergantian auditor.     The present investigation concentrates on scrutinizing the influence of financial distress, management changes, audit opinion, and the size of Public Accounting Firms (KAP) on auditor switching among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research employs a quantitative framework through the application of logistic regression analytical techniques, with data derived from annual reports as secondary sources. The object of the study encompasses 81 mining companies registered on the BEI, selected via a purposive sampling approach grounded in predetermined eligibility criteria. Empirical test results reveal that financial distress has a negative and statistically significant effect on auditor switching, whereas managerial turnover, audit opinion, and KAP size do not demonstrate any statistically significant influence. This study integrates internal and external corporate perspectives into a unified analytical model with in the mining sector. Findings provide empirical evidence of a shift in the determinants of auditor switching, particularly in mining firms, where companies increasingly prioritize operational stability, cost efficiency, and continuity of auditor relationships over auditor switching.
ANALYSIS OF GLOBAL SENTIMENT AND TRADE POLICY SHOCKS ININDONESIA’S STOCK MARKET Muktar Redy Susila; Triyonowati; Wawan Cahyo Nugroho
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p09

Abstract

The capital market plays an important role in supporting the economy through its intermediation function and serves as an indicator of investor confidence in economic conditions. In Indonesia, JCI reflects capital market performance, which is influenced not only by domestic factors but also by global dynamics, such as international market volatility, the performance of the United States stock market, global trade sentiment, and international trade policies. This study aims to analyze the effects of the VIX index, global gold prices, the DJIA, the S&P 500, Google Trends data related to trade war issues, and United States import tariff policy on JCI. The study employs a quantitative approach based on secondary data using time-series regression during the period from January 2021 to December 2025. The data were obtained from various official sources. The results indicate that JCI movements are significantly influenced by global market volatility, the performance of the United States stock market, digital-based global trade sentiment, and changes in United States import tariff policy, while global gold prices do not have a significant effect. These findings indicate the transmission of global dynamics to the Indonesian stock market through international financial market integration and investor sentiment channels.   Pasar modal memainkan peran penting dalam mendukung perekonomian melalui fungsi intermediasi serta menjadi indikator kepercayaan investor terhadap kondisi ekonomi. Di Indonesia, IHSG mencerminkan kinerja pasar modal yang tidak hanya dipengaruhi faktor domestik, tetapi juga dinamika global, seperti volatilitas pasar internasional, kinerja pasar saham Amerika Serikat, sentimen perdagangan global, dan kebijakan perdagangan internasional. Penelitian ini bertujuan menganalisis pengaruh indeks VIX, harga emas global, DJIA, S&P 500, data Google Trends terkait isu perang dagang, serta kebijakan tarif impor Amerika Serikat terhadap IHSG. Penelitian menggunakan pendekatan kuantitatif berbasis data sekunder dengan metode regresi time series selama Januari 2021 hingga Desember 2025. Data diperoleh dari berbagai sumber resmi. Hasil penelitian menunjukkan bahwa pergerakan IHSG secara signifikan dipengaruhi oleh volatilitas pasar global, kinerja pasar saham Amerika Serikat, sentimen perdagangan global berbasis digital, serta perubahan kebijakan tarif impor Amerika Serikat, sedangkan harga emas global tidak berpengaruh signifikan. Temuan ini menunjukkan adanya transmisi dinamika global ke pasar saham Indonesia melalui integrasi pasar keuangan internasional dan saluran sentimen investor.
DETERMINAN KEMISKINAN PERDESAAN KABUPATEN DI JAWA TENGAH: ANALISIS DATA PANEL 2015–2023 Novia Wardhany Purwanto; Riski Evayana; Th. Rambu Intan Kalaway
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p08

Abstract

Kemiskinan perdesaan di Jawa Tengah secara konsisten lebih tinggi dibandingkan rata-rata nasional, namun determinannya di tingkat kabupaten masih jarang dikaji dengan pendekatan yang mengendalikan guncangan bersama lintas tahun secara simultan. Penelitian ini bertujuan untuk menganalisis determinan kemiskinan perdesaan di 29 kabupaten Jawa Tengah periode 2015–2023. Melengkapi kajian sebelumnya yang menggunakan fixed effects satu arah, studi ini mengestimasi Two-Way Fixed Effects Model (TWFE) pada panel seimbang 261 observasi dengan clustered standard errors pada tingkat kabupaten dan Wild Cluster Bootstrap (9.999 replikasi) untuk inferensi. Hasil penelitian menunjukkan bahwa Dana Desa berasosiasi positif dan signifikan dengan kemiskinan perdesaan. Asosiasi positif ini kemungkinan mencerminkan mekanisme policy targeting dan keterbatasan kapasitas kelembagaan desa berdasarkan literatur yang ada, bukan hubungan kausal langsung. IPM, pertumbuhan PDRB, TPT, dan kepadatan penduduk tidak signifikan setelah efek tetap tahun dikontrol. Temuan ini mengimplikasikan perlunya penguatan kapasitas kelembagaan desa sebagai prasyarat efektivitas Dana Desa dalam pengentasan kemiskinan perdesaan.   Rural poverty in Central Java consistently exceeds the national average, yet its determinants at the regency level have rarely been examined using an approach that simultaneously controls for common shocks across years. This study aims to analyze the determinants of rural poverty in 29 regencies of Central Java over the period 2015–2023. Extending studies that rely on one-way fixed effects, this study estimates a Two-Way Fixed Effects Model (TWFE) on a balanced panel of 261 observations, using regency-clustered standard errors and the Wild Cluster Bootstrap (9,999 replications) for inference. The results show that the Village Fund is positively and significantly associated with rural poverty. This positive association likely reflects policy targeting mechanisms and limited institutional capacity at the village level based on the existing literature, rather than a direct causal relationship. HDI, GRDP growth, open unemployment rate, and population density are insignificant once year fixed effects are controlled. These findings imply the need to strengthen village institutional capacity as a prerequisite for the effectiveness of the Village Fund in reducing rural poverty.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBAHAGIAAN PEDAGANG PEREMPUAN PADA PASAR SENI UBUD I Gusti Ayu Wimas Bintari; Anak Agung Ketut Ayuningsasi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p02

Abstract

Pedagang perempuan di Pasar Seni Ubud menghadapi tekanan ekonomi, psikologis, dan sosial, terutama setelah renovasi pasar akibat kebakaran, yang berpotensi memengaruhi tingkat kebahagiaan mereka. Kebahagiaan dipengaruhi beberapa faktor sehingga penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi kebahagiaan pedagang perempuan, di antaranya yaitu dukungan sosial, peran keluarga, kesehatan, grit, dan Tri Hita Karana. Metode analisis yang digunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan sampel sebanyak 190 dan ditentukan menggunakan non-probability sampling dengan jenis purposive sampling. Data dikumpulkan melalui penyebaran kuesioner. Hasil penelitian menunjukkan dukungan sosial, peran keluarga, kesehatan, grit, dan implementasi Tri Hita Karana berpengaruh positif dan signifikan terhadap kebahagiaan pedagang perempuan. Implementasi Tri Hita Karana terbukti memoderasi pengaruh peran keluarga terhadap kebahagiaan, tetapi tidak memoderasi pengaruh dukungan sosial dan grit terhadap kebahagiaan. Ini berarti, semakin besar dukungan sosial, peran keluarga, kesehatan yang baik dan daya juang yang besar pada pedagang perempuan, maka akan meningkatkan kebahagiaan yang dirasakan. Penguatan nilai Tri Hita Karana akan paling efektif bila diarahkan pada penguatan fungsi keluarga.     The circumstances of female traders at Pasar Seni Ubud, who face economic, psychological and social pressures, particularly following the market’s renovation after a fire have the potential to influence their levels of happiness. Happiness is influenced by several factors; therefore, this study aims to analyse the factors affecting the happiness of female traders, including social support, the role of the family, health, grit, and the implementation of the local wisdom of Tri Hita Karana. The data analysis in this study used the Structural Equation Modeling–Partial Least Squares analysis method with a sample of 190. The sampling method was non-probability sampling with a purposive sampling type. The results of the study indicate that social support, family roles, health, grit, and Tri Hita Karana have a positive and significant effect on the happiness of female traders. In addition, Tri Hita Karana moderates the influence of family roles on happiness, but does not moderate the influence of social support and grit on happiness. This means that the greater the social support, family roles, good health, and greater fighting spirit in female traders, the greater the perceived happiness. In addition, strengthening the values of Tri Hita Karana will be most effective if directed at strengthening family functions.
DETERMINASI FINANCIAL WELL-BEING PADA GENERASI Z: PENGARUH FINANCIAL KNOWLEDGE DAN FINANCIAL LITERACY MELALUI FINANCIAL BEHAVIOR Yulfiswandi; Budianto; Candy
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p06

Abstract

Financial Well-Being (FWB) telah berkembang menjadi isu penting bagi Generasi Z (Gen Z), seiring meningkatnya tekanan finansial serta semakin kompleksnya produk dan layanan keuangan saat ini. Penelitian ini bertujuan menganalisis pengaruh Financial Knowledge (FK) dan Financial Literacy (FL) terhadap FWB Gen-Z, dengan Financial Behavior (FB) sebagai variabel mediasi. Data dikumpulkan dari 251 responden Gen Z di Indonesia melalui teknik convenience sampling, kemudian dianalisis menggunakan Structural Equation Modeling (SEM) dengan SmartPLS. Hasil penelitian menunjukkan bahwa FK dan FL masing-masing berpengaruh positif terhadap FB, sedangkan FL dan FB masing-masing berpengaruh positif terhadap FWB. Akan tetapi, FK tidak berpengaruh signifikan secara langsung terhadap FWB. Analisis mediasi membuktikan bahwa FB memediasi hubungan antara FK, FL, dan FWB. Temuan ini mengindikasikan bahwa FB yang baik menjadi kunci untuk memperkuat FWB Gen-Z, serta menegaskan bahwa FK dan FL perlu diwujudkan dalam praktik finansial sehari-hari agar berdampak pada kondisi keuangan individu. Hasil ini memberikan implikasi bagi lembaga pendidikan, pembuat kebijakan, dan penyedia layanan keuangan untuk turut mendorong penerapan FB yang sehat guna meningkatkan FWB Gen-Z secara berkelanjutan.     Financial Well-Being (FWB) has become an important issue for Generation Z (Gen-Z), amid rising financial pressures and the growing complexity of today's financial products and services. This study aims to analyze the effect of Financial Knowledge (FK) and Financial Literacy (FL) on Gen-Z's FWB, with Financial Behavior (FB) as a mediating variable. We collected data from 251 Gen-Z respondents in Indonesia through convenience sampling and analyzed them using Structural Equation Modeling (SEM) with SmartPLS. The results show that FK and FL each positively affect FB, and that FL and FB each positively affect FWB. However, FK does not have a significant direct effect on FWB. The mediation analysis proves that FB bridges the relationship between FK, FL, and FWB. These findings indicate that good FB is key to strengthening Gen-Z's FWB and confirm that FK and FL must translate into daily financial practices to impact individuals' financial condition truly. These results imply that educational institutions, policymakers, and financial service providers should encourage healthy FB to enhance Gen-Z's FWB sustainably.   
TRADE OFF INDUSTRY LOCAL: ESTIMATING FOREGONE AGRICULTURAL PRODUCTION POTENTIAL ASSOCIATED WITH BATIK INDUSTRY WASTEWATER Nadiya Husna; Norita Vibriyanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.08.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.i08.p05

Abstract

The batik industry in Pamekasan Regency provides economic benefits through income and employment, while wastewater management may affect the productive use of agricultural land. This study estimates the value of foregone agricultural production potential associated with agricultural land affected by batik wastewater. Data were collected through questionnaires from 74 batik business operators and secondary data on agricultural productivity and commodity prices. Using the Potential Production Loss Approach, the estimated annual value of foregone agricultural production potential for tobacco, corn, and cassava was Rp5,493,312. This figure, equivalent to about Rp74,234 per business per year, represents potential production associated with the affected land rather than a directly measured or causal economic loss. Tobacco accounts for the largest estimated value of foregone production potential, primarily because of its higher market price compared with cassava and corn. The findings provide an economic perspective on the potential implications of wastewater management for agricultural land use and highlight the importance of considering environmental management alongside the economic activities of the batik industry.     Industri batik di Kabupaten Pamekasan memberikan manfaat ekonomi melalui pendapatan dan lapangan kerja, sementara pengelolaan limbah cair berpotensi memengaruhi pemanfaatan produktif lahan pertanian. Penelitian ini bertujuan mengestimasi nilai potensi produksi pertanian yang hilang pada lahan yang terdampak limbah cair batik. Data diperoleh melalui kuesioner terhadap 74 pelaku usaha batik serta data sekunder mengenai produktivitas pertanian dan harga komoditas. Menggunakan Potential Production Loss Approach, estimasi nilai tahunan potensi produksi pertanian yang hilang untuk tembakau, jagung, dan singkong mencapai Rp5.493.312. Nilai tersebut, atau sekitar Rp74.234 per usaha per tahun, merupakan estimasi potensi produksi pada lahan terdampak, bukan kerugian ekonomi aktual yang diukur secara langsung atau bersifat kausal. Hasil estimasi menunjukkan bahwa tembakau memiliki nilai potensi produksi yang hilang paling besar, terutama karena harga pasarnya lebih tinggi dibandingkan dengan singkong dan jagung. Temuan ini memberikan gambaran mengenai potensi implikasi ekonomi dari pengelolaan limbah cair terhadap pemanfaatan lahan pertanian serta pentingnya mempertimbangkan pengelolaan lingkungan dalam aktivitas ekonomi industri batik.

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