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INDONESIA
JURNAL ECONOMIA
Published by Universitas Negeri Yogyakarta
ISSN : 18582648     EISSN : 24601152     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance
Arjuna Subject : -
Articles 283 Documents
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Management Control System Design and Innovation: A Systematic Literature Review Wijayanti, Dian; Cahyadi, Rino Tam
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.57511

Abstract

AbstractThe purpose of this study is to examine through a systematic review the management accounting research that focuses on the role of management control systems (MCS) in enhancing innovation within organizations. For that purpose, a total of 19 articles from publications spanning from 2000 to 2022 were selected using the keywords of management control system and innovation. The findings indicate that the Levers of Control (LoC) is the most widely studied topic. The next popular topic being examined is formal and informal control mechanisms. The aspect of innovation in that literature mainly focuses on product innovation, management and organizational innovation, and environmental innovation and sustainability. Future research can explore more the role of the MCS in the combined mechanism of LoC to encourage innovation. This paper contributes to the MCS literature by examining the suitable mechanisms affecting the success of innovation in a rapidly changing environment.  Keywords:Management Control System, Innovation, Review Literature, Levers Of Control, New Product Development
Fraud Detection: Professional Skepticism and Quality Control System Suhayati, Ely; Thufailah, Ashillah Arief
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.56492

Abstract

AbstractFraud is defined as an intentional violation of the law which causes harm to others. This study aims to determine the influence of Professional Skepticism and Quality Control Systems on Fraud Detection. The method used is descriptive and verificative analysis with a quantitative approach to 40 auditors in 13 Bandung City Public Accounting Firms. Primary data was collected through survey method data collection techniques through questionnaires. The data analysis method uses multiple linear regression analysis, which tests using SPSS 23.0 software for Windows. The results of this study show that Professional Skepticism and Quality Control Systems affect Fraud Detection. This research contributes as an evaluative tool for auditors to increase professional skepticism by implementing a quality control system in their assignments. The novelty of thisresearch is that auditors require professional scepticism and good quality control systems to detect fraud quickly and accurately. Keywords:Professional Skepticism, Quality Control System, Fraud Detection
Linkage of Money Growth on Inflation and Economic Growth - Evidence from Indonesia Sipahutar, Mangasa Augustinus
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.66486

Abstract

AbstractThis study is about money growth, and its linkage on inflation and economic growth. It was found that money growth in the previous period affected by 0.1539 on changing of economic growth, inflation affected by -0.2637 on economic growth, and money growth affected changing of inflation by 1.0468. Money growth is a source of economic growth but it will then induce economic shocks stemming from inflation, then money growth must refer to normal growth. It was found that normal money growth is 16.7631%. Because deviation of money growth in a certain period from its normal growth will affect inflation and economic growth, money growth must be controlled by a small deviation from its normal growth. This method on determining normal money growth can be used as reference to Bank Indonesia in determining economic growth and inflation, and to commercial banks in determining interest rates. Keywords:Economic Growth, Inflation, Money Growth, Normal Growth of Money
Maintaining the Quality of Health Services in the New Normal Era: From Visit to Virtual Dewi, Luh Gede Rusmaya; Gorda, Anak Agung Ngurah Oka Suryadinatha; Martini, Ida Ayu Oka
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.46639

Abstract

AbstractThe COVID-19 pandemic has forced hospitals to implement innovative steps to support the Indonesian government's large-scale social restriction program by moving from visits to virtual services via telemedicine. This study aims to analyze and explore the quality of telemedicine-based health services in the new normal era and explore other unique aspects of it. This study uses a qualitative research design with a phenomenological approach focusing on HaloKIH telemedicine services at Kasih Ibu Saba Hospital. Data collection techniques through interviews with data analysis technique used are the interactive model, namely data conduction, data display, and verification. The results showed that the quality of HaloKIH's telemedicine service was considered very good because it had been able to adapt the criteria from the E-ServQual dimension, namely efficiency, fulfillment of needs, reliability, privacy, responsiveness, compensation, and contact. The new unique dimension that emerges is the adaptation of the local wisdom of the surrounding culture.  Keywords:E-Service Quality, Health Service Quality, Telemedicine, New Normal
A Relationship Assessment Between Environmental Practices, Corporate Value, and CSR in Sustainability Context Astuti, Tri; Magdalena, Maria; Mandagie, Yuana Rizky; Irawan, Tedhi
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.71341

Abstract

AbstractThis study examines the influence of environmental performance disclosure within corporate social responsibility on company value. It assesses the impact of green intellectual capital (human, structural, and relational), green innovation (product and process), carbon emission disclosure, and eco-efficiency on Price Book Value (PBV). The sample includes 11 companies from the Sri Kehati Index 2018-2022, which apply Sustainable Responsible Investment (SRI) and ESG principles. Using multiple regression analysis, the findings reveal that green intellectual capital disclosure does not significantly affect company value. However, green innovation positively impacts PBV, suggesting its importance in enhancing corporate valuation. In contrast, carbon emission disclosure and eco-efficiency are found to negatively influence PBV. These results highlight the critical role of green innovation in driving company value while suggesting that certain environmental disclosures may lower valuations. The study provides valuable insights into how environmental practices affect corporate value within the framework of corporate social responsibility and sustainability. Keywords:Green Intellectual Capital, Green Innovation, Carbon Emissions Disclosure, Eco-Efficiency, Company Value
A Systematic Literature Review of Subjective Performance Evaluation Research Over Three Decades Putritama, Afrida; Warsono, Sony
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.64496

Abstract

AbstractSubjective performance evaluation plays a crucial role in accounting research, leveraging human judgments or perceptions to assess employees' or managers' performance. This study performs a systematic literature review of 44 articles on subjective performance evaluation published in leading journals over the past three decades. It examines trends, research methods, and the geographical contexts of studies within this field. Additionally, the study outlines significant findings and implications, proposing directions for future research. By offering a comprehensive update on subjective performance evaluation research, it identifies existing research gaps and potential areas for further investigation. The study advocates for interdisciplinary collaboration and methodological diversity, aiming to spark increased interest and understanding of this complex, relevant topic. Keywords:Subjective Performance Evaluation, Literature Review, Accounting Research
Enhancing Zakat Management: The Role of Monitoring and Evaluation in the Amil Zakat Agency Arno, Abd Kadir; Mujahidin, Mujahidin
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.53521

Abstract

AbstractCompliance with basic principles such as financial transparency and accountability is needed to manage zakat. Transparency in reporting zakat management will increase Muzakki's trust so that Zakat's receipts will eventually grow. This article analyzes the monitoring and evaluation of zakat management at the amil zakat board of Palopo City. It focuses on financial, management, and quality audits (planning, collection, distribution, administration) and internal compliance audits. The study assesses the performance of these areas by using importance-performance analysis. The findings suggest prioritizing financial audits is crucial for building Muzakki's trust. Additionally, enforcing management audits, planning quality audits, finance, reporting, and internal compliance audits are essential for effective zakat management. Keywords:Evaluation, Importance Performance Analysis, Monitoring, Zakat Management
The Implementation of Social Entrepreneurship Values in Village-Owned Enterprise (BUMDes): Is it favorable? Widiastuti, Anik; Saputri, Agatha; Riani, Lilia Pasca; Mulyani, Endang; Samsudin, Norsamsinar
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.79634

Abstract

AbstractThis study focuses on the integration of social entrepreneurship values in Village-Owned Enterprises (BUMDes) in Indonesia. Aiming to assess the factors influencing the success as well as the challenges, this study emphasizes how BUMDes strategically target social problems including poverty, resource access, and economic inequality to generate positive socio-economic outcomes for the community. However, limited resources and inadequate managerial capacity are widely reported to hinder their effectiveness. This qualitative research collected the data from observation and interviews with respondents managing the BUMDes. The analysis of qualitative data from six BUMDes in Java reveals that government support, partnerships, and active community involvement are essential to address the challenges. The findings suggest that with better strategic support and community collaboration, BUMDes have the potential to achieve their social goals and support local economic resilience, making a substantial contribution to sustainable rural development in Indonesia. 
How Do Toxic Environments, Negative Gossip, And Islamic Workplace Spirituality Influence Knowledge Hiding? Bakhri, Syaiful; Pariyanti, Eka
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.66444

Abstract

AbstractThis study examines the impact of toxic workplace environments and negative workplace gossip on information concealing among lecturers. Furthermore, this research also investigates the influence of spirituality in the workplace from an Islamic standpoint as a moderating factor. This study centres on the academicians of private universities in Lampung, Indonesia. Data collection was conducted by delivering questionnaires to participants through both offline and online channels. The software application for data analysis is Jeffreys's Amazing Statistics Program (JASP). These results indicate a positive correlation between toxic workplace environments, unfavourable gossip, and knowledge hiding. Hence, it has been shown that workplace spirituality moderates the relationships inside toxic workplace environments. Negative workplace gossip correlates favourably with knowledge hiding. This study enhances the existing body of knowledge on social exchange theory by providing empirical evidence that validates the existence of social exchange in interpersonal interactions among academicians. 
Gender Dynamics in the Agricultural Sector in the NTT-Timor Leste Border Region Nalle, Frederic Winston; Seran, Sirilius; Klau, Anggelina Delviana
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.71378

Abstract

AbstractWomen play a crucial role in the agricultural sector in the NTT-Timor Leste border region but continue to face economic disparities. This study examines the impact of job type, education, resource access, socio-cultural norms, and health on the income of women farmers. Using simple random sampling and Slovin's formula, 100 respondents were selected from a population of 66,545 women farmers across four border districts. Multiple linear regression analysis indicates these factors significantly influence women farmers' income. The findings highlight the need to improve access to agricultural resources, education, and healthcare services to support women's economic empowerment and reduce economic disparities in border areas.

Page 25 of 29 | Total Record : 283

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