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INDONESIA
BORJUIS (JURNAL OF ECONOMY)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 3030931X     DOI : Zenodo
Core Subject :
BORJUIS: JURNAL OF ECONOMY adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi, bisnis, manajemen, akuntansi, perbankan dan bidang-bidang lainnya yang dianggap relevan dengan ruang lingkup dari bidang kajian tersebut.
Arjuna Subject : -
Articles 159 Documents
KEPEMIMPINAN MANAJERIAL DAN AKUNTABILITAS KERJA: TINJAUAN LITERATUR TERHADAP PENGARUH PIMPINAN TERHADAP EFEKTIVITAS ORGANISASI Eliagus Telaumbanua; Al-Amin
BORJUIS: JURNAL OF ECONOMY Vol. 2 No. 4 (2025): AGUSTUS
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The results of this study indicate that managerial leadership has a significant influence on organisational effectiveness. A leader who is able to formulate a clear vision, direct resources optimally, and build effective communication can improve individual and team performance. Appropriate leadership styles—such as transformational, participative, or situational—have been proven to motivate employees, foster collaboration, and strengthen organisational adaptation to environmental changes, which ultimately promotes the efficient and sustainable achievement of strategic goals. In addition to leadership, work accountability has also been proven to be a key factor supporting organisational effectiveness. A strong accountability culture ensures that every member understands their roles and responsibilities, works according to established standards, and is ready to be evaluated objectively. The reciprocal relationship between leadership and accountability is clear: leaders establish and maintain accountability mechanisms, while effective accountability systems help strengthen credibility and trust in leadership. The synergy between the two creates a transparent, disciplined, and highly integrity-driven organisation. Overall, the findings of this study confirm that managerial leadership and work accountability are two inseparable pillars in efforts to improve organisational effectiveness. The practical implication is that organisations need to develop leadership competencies while building a fair, transparent, and consistent accountability system. The combination of visionary leadership and a strong accountability culture will strengthen organisational competitiveness, enhance stakeholder trust, and ensure sustainable performance amid increasingly complex environmental dynamics.
ANALISIS PENGARUH KEMISKINAN DAN KETIMPANGAN PENDAPATAN TERHADAP PERTUMBUHAN EKONOMI INKLUSIF DI INDONESIA Muhammad Bilal; Amsah Hendri Doni
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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The aim of this research is to measure and analyze how much influence Poverty and Income Inequality have on inclusive economic growth. This research uses a quantitative type of research using observation and literature review data collection techniques. The Classical Assumption Test uses the normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. Next, use the Multiple Linear Regression Test, Determinant Coefficient Test (R^2), Hypothesis Test using the T Test (Partial) and F Test (Simultaneous). The results of data analysis carried out using EVIEWS version 13 software, the results of data analysis obtained from the t test show t count -14.16574 < t table 2.009575 with a probability value of 0.0000 which means it is smaller than 0.05 H_0 is accepted and H_1 rejected, which means that the Poverty variable (X1) partially has a significant influence on inclusive economic growth (Y). In the Income Inequality variable (X2), the calculated t value is -9.377378 with a probability value of 0.0000 which means it is smaller than 0.05, H_(0) is accepted. H_2 is not accepted which means that the Income Inequality variable (X2) partially has a significant influence. towards inclusive economic growth (Y). Judging from the f test, the calculated f value is 0.0000, which means it is smaller than 0.05. H_0 is accepted. H_1 is not accepted. This means that the variables Poverty (X1) and Income Inequality (X2) together have a significant effect on inclusive economic growth (Y). From the results, the determinant coefficient (R^2) is 0.931258. This shows that 93.1% of the Poverty and Income Inequality variables influence inclusive economic growth and 6.67% is explained by other factors.
PENINGKATAN EKONOMI MASYARAKAT MELALUI HOMESTAY SYARI’AH DI KECAMATAN AMPEK ANGKEK NAGARI LAMBAH Afri Yongki; Khadijah Nurani
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This research is motivated by the fact that sharia homestays are a form of halal tourism development in Indonesia. Sharia homestay is a business in the field of providing accommodation that operates and is guided by sharia principles. The public still lacks knowledge regarding indicators and classification of sharia homestays. Sharia homestays are sometimes considered a business that is only intended for Muslim communities, even though basically sharia homestays are open to all groups, both Muslim and non-Muslim communities. The aim of this research is to find out how much influence and improvement the community's economy has had through sharia homestays run in Nagari Lambah, Ampek Angkek District. This research uses a descriptive qualitative research method. Data collected using interview techniques. Researchers use this type of field research, namely research that is directly carried out in the field. The people of Nagari Lambah take advantage of the tourism opportunities that exist in Nagari Lambah to improve their economy. Situations like this make Homestays empowered, because the more visitors who come to travel, the more income the community gets. There is a transformation of increasing welfare from the main livelihood to additional livelihoods and then there is a shift in the main income of the people of Nagari Lambah, where previously homestays were used as additional income, now homestays have become core income without abandoning the previous livelihood.
MANAJEMEN ARUS KAS DAN STRUKTUR MODAL SEBAGAI PENENTU KEBERHASILAN KEUANGAN PADA EDGAR ADVERTISING Bonefasius Radit Doulet; Istiono Istiono
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This study aims to analyze the influence of cash flow management and capital structure on the financial success of Edgar Advertising during the period of August 2024 to August 2025. The study used a qualitative descriptive method with data obtained through documentation of internal financial reports (cash flow, balance sheet, income statement) and direct interviews with the company's finance department. The results of the study indicate that efficient cash flow management plays a significant role in maintaining the company's liquidity and operational smoothness. Meanwhile, a capital structure dominated by equity (77–78%) and relatively small accounts payable (11–13%) helps maintain long-term financial stability. The combination of these two factors has a positive effect on the company's financial success, as indicated by an 8% increase in net profit, a 15.6% increase in assets, and a 14.3% increase in owner's equity during the study period. Thus, it can be concluded that effective cash flow management and a healthy capital structure proportion are the main factors in maintaining the financial stability and success of Edgar Advertising.
ANALISIS PENGARUH DANA PERIMBANGAN TERHADAP KETIMPANGAN PEMBANGUNAN MELALUI PERTUMBUHAN EKONOMI DI KABUPATEN MIMIKA Ridwan Ridwan
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This study aims to determine the effect of balancing funds on development inequality through economic growth in Mimika Regency. This study uses an associative method, the data analysis tool in this study uses path analysis and uses the Eviews application. The results of the study indicate that balancing funds (X) have a simultaneous effect on economic growth (Y1), Revenue Sharing Funds (X1) and General Allocation Funds (X2) have a significant effect individually on economic growth (Y1), Special Allocation Funds (X3) do not have a significant effect individually on economic growth (Y1). The second result of the study obtained no statistically significant relationship between economic growth (Y1) and development inequality (Y2) either individually or simultaneously. The third result of balancing funds (X) does not have an indirect effect on development inequality (Y2) through economic growth (Y1) in Mimika Regency.
PENGARUH PROFESIONALISME DAN DUKUNGAN MANAJERIAL TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PADA PT PLN NUSA DAYA DI KABUPATEN MIMIKA Andreas Falentino Ayer; Muhammad Fadhli; Abu Bakar
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This study aims to analyze the influence of professionalism and managerial support on employee performance, with organizational commitment as an intervening variable at PT PLN Nusa Daya in Mimika Regency. A quantitative approach using an associative method was applied, and data were collected through questionnaires from 48 employees as the sample. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) through SmartPLS 4 software. The results showed that professionalism and managerial support have a positive and significant direct effect on employee performance. Furthermore, both independent variables significantly affect organizational commitment, which in turn positively influences employee performance. Organizational commitment was proven to significantly mediate the indirect effect of professionalism and managerial support on employee performance. The practical implications of this study emphasize the importance of developing professionalism, enhancing managerial support, and strengthening organizational commitment to improve employee performance, particularly in challenging work environments such as PT PLN Nusa Daya.
DIGITAL SMART BUSINESS: PENGUATAN PEMASARAN DAN KEUANGAN UMKM TRUTTY’S TAHOE SUTRA DI ERA EKONOMI KREATIF Albertus Lalaun; Ennis Sarenah Kriekhoff; Theofilus Josias F. K. Matrutty; Melda Dahoklory
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This Community Service (PkM) program aims to enhance the capacity and competitiveness of Trutty’s Tahoe Sutra MSME through the implementation of the Digital Smart Business concept, which focuses on two key aspects: strengthening digital marketing (e-commerce) and improving simple financial management. The main problems identified were the use of conventional product promotion methods and unstructured financial records, which affected business efficiency and decision-making. The program was carried out through mentoring, training, and hands-on implementation, including the creation of e-commerce accounts, optimization of social media for business promotion, and the application of digital-based financial recording tools. The evaluation was conducted using observation, interviews, and comparative analysis of partner skills before and after the program. The results show a significant improvement in the partner’s ability to utilize e-commerce. Business platforms for online promotion and sales. Moreover, the partner began to implement daily cash records and monthly financial reports independently. This activity demonstrates that integrating digital marketing with simple financial management creates an efficient, accountable, and competitive Digital Smart Business model suitable for micro, small, and medium enterprises in the creative economy era.
PENGARUH JAMINAN SOSIAL DAN LINGKUNGAN KERJA TERHADAP SEMANGAT KERJA KARYAWAN DI PT EKSPLORASI NUSA JAYA KABUPATEN MIMIKA Edowardus Renyaan; Habel Taime
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This study aims to analyze the effect of social security and work environment on employee morale at PT Eksplorasi Nusa Jaya, Mimika Regency. The research employed a quantitative method with an associative approach. The population consisted of 96 employees, while a sample of 47 respondents was selected using the Slovin formula. Data were collected through questionnaires and observations, and subsequently analyzed using multiple linear regression with the assistance of SPSS. The results indicate that social security has a positive and significant effect on employee morale. Similarly, the work environment also exhibits a positive and significant influence on employee morale. Simultaneously, both variables affect employee morale, as reflected by the F-test value of 49.575 and a significance value of 0.000, demonstrating that social security and work environment jointly have a positive and significant impact on employee morale. These findings reinforce the view that companies providing adequate social security and fostering a conducive work environment can enhance employee motivation and productivity.
STRATEGI MANAJEMEN RISIKO PADA LEMBAGA KEUANGAN SYARIAH DALAM MENGHADAPI VOLATILITAS PASAR: TELAAH TEORI MANAJEMEN RISIKO DAN EKONOMI ISLAM Ahmad Riyadi; Mubarik Mubarik
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This study discusses risk management strategies in Islamic financial institutions in facing market volatility by examining the integration between modern risk management theory and Islamic economic principles. Amidst the dynamics of a global economy full of uncertainty, Islamic financial institutions require a risk management approach that is capable of maintaining operational stability while complying with Shariah values. This study uses a literature review method by collecting and analysing various scientific literature to produce a conceptual mapping of the application of prudential principles based on maqashid al-shariah. The results show that risk management in the Islamic financial system must be based on the concepts of risk sharing, avoidance of riba, gharar, and maysir, as well as the application of sharia-based governance. The integration of conventional risk management theory with Islamic values has given rise to a new paradigm that is not only oriented towards asset protection, but also towards the creation of social justice and economic sustainability for the people. Thus, sharia risk management can become a key pillar in building an ethical, stable financial system that is resilient to global market fluctuations.
DAMPAK VOLATILITAS NILAI TUKAR DAN STRATEGI HEDGING TERHADAP MANAJEMEN RISIKO KEUANGAN DI PERUSAHAAN EKSPOR: STUDI KASUS DAN TEORI MANAJEMEN RISIKO DALAM EKONOMI GLOBAL Iswanto Iswanto; Raden Hebat Kurnia; Wina Sari Asmara
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
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This study aims to analyse the effect of exchange rate volatility and the effectiveness of hedging strategies on financial risk management in export companies in the context of a global economy full of uncertainty. This study uses library research methods by examining academic literature, empirical data, and modern financial theory to understand the relationship between exchange rate fluctuations, hedging instruments, and corporate financial stability. The results of the analysis show that exchange rate volatility has a direct impact on cash flow, net profit, and corporate capital structure, thereby increasing the urgency of implementing comprehensive risk management policies. Hedging strategies, whether through derivative instruments such as forwards, futures, and options or through a natural hedge approach, have been proven to reduce risk exposure and stabilise financial performance. The effectiveness of hedging greatly depends on the accuracy of instrument selection, market analysis capabilities, policy implementation timing, and corporate governance quality. This study emphasises that the integration of risk management theory and strategic financial practices is an important foundation for export companies in maintaining financial resilience and competitiveness amid volatile global economic dynamics.

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