Trikonomika: Jurnal Ekonomi
FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles
302 Documents
<![CDATA[EMPLOYEE ENGAGEMENT: THE ROLE OF TRANSFORMATIONAL LEADERSHIP, WORK ENVIRONMENT, AND JOB SATISFACTION ]]>
<![CDATA[Sutanto, Eddy]]>;
<![CDATA[Santoso, Thomas]]>;
<![CDATA[Halim, Kevin]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 1 (2025): June Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i1.18534
<![CDATA[This research is crucial for understanding how transformational leadership, a supportive work environment, and job satisfaction collectively enhance employee engagement, an essential factor for driving organizational performance, especially in today’s dynamic and evolving workplace. The study offers practical insights for leaders aiming to foster a more motivated, committed, and high-performing workforce. It was conducted to see whether transformational leadership and work environment influenced employee engagement with job satisfaction as a mediating variable. The research method was a quantitative study with a purposive sampling technique, with 179 respondents. The data for this research was processed using SmartPLS 3.0. The results showed that transformational leadership and work environment had a positive and significant effect on job satisfaction and employee engagement, job satisfaction had a positive and significant impact on employee engagement, and job satisfaction positively and significantly mediated the effect of transformational leadership and work environment on employee engagement.]]>
<![CDATA[THE INFLUENCE OF GREEN PRODUCTS ON GREEN MARKETING AND SUSTAINABLE TOURISM ]]>
<![CDATA[Yudawisastra, Helin]]>;
<![CDATA[Hapsari, Ayuningtyas]]>;
<![CDATA[Purliantoro, Dwi]]>;
<![CDATA[Qamri, Ghulam]]>;
<![CDATA[Hanim, Wasifah]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 1 (2025): June Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i1.21200
<![CDATA[Sustainable tourism is becoming an important priority in the development of tourist destinations, which are facing environmental challenges. This research aimed to explore the influence of green products on sustainable tourism in the Bandung tourist area, where green marketing serves as a moderating factor. Quantitative methods combined with descriptive verification were used to survey several tourist attractions that have implemented the concept of green tourism. The respondents comprised 210 visitors and the multivariate data analysis method was factor analysis with covariance-based SEM-PLS using SmartPLS. The results show that green products independently influence sustainable tourism from green marketing as a moderating variable. Green products influence the ability of tourist attractions in the Bandung area to continue operating because the local community has the knowledge and cares for this industry. As a result, this understanding will increase trust in tourism sector for both tourist and companies offering the services.]]>
<![CDATA[GENDER DIFFERENCES ON DIGITAL MARKETING TO BUSINESS PERFORMANCE ]]>
<![CDATA[Fitriani, Lili]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 1 (2025): June Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i1.19065
<![CDATA[The rapid digital transformation has significantly altered business landscapes, particularly affecting Micro, Small, and Medium Enterprises (MSMEs) operations and performance. While digital marketing adoption is crucial for business sustainability, however gender-based differences in entrepreneurial behaviors and technology adoption patterns remain underexplored. Understanding how entrepreneurial orientation and market orientation influence digital marketing utilization among male and female entrepreneurs is essential for developing targeted business support strategies and enhancing the competitiveness of MSMEs in the digital economy. The results of this study indicate that female entrepreneurs exhibit stronger entrepreneurial orientation and market orientation, leading to a significant influence of both variables on the utilization of digital marketing and business performance. In contrast, for male entrepreneurs, entrepreneurial orientation does not influence the use of digital marketing and business performance. Additionally, market orientation does not affect the utilization of digital marketing but does impact business performance.]]>
<![CDATA[EXPLORING OF GREEN HUMAN RESOURCE MANAGEMENT ON EMPLOYEE BEHAVIOR AND PERFORMANCE ]]>
<![CDATA[Fauziah, Fenty]]>;
<![CDATA[Jamal, Sri]]>;
<![CDATA[Rushami Zien, Nur Hanisfatin]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 1 (2025): June Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i1.20311
<![CDATA[The development of the National Capital City (Ibu Kota Nusantara/IKN) which is located in East Kalimantan, prioritizes the green city concept. This study aims to examine the nuances of employee responses to the implementation of environmentally friendly human resource management with narcissism, as an individual trait, influencing the relationship between Green Human Resource Management (GHRM) and green as well as performance-related behavior tasks and job satisfaction. This type of research is quantitative descriptive, with a population of employees who work at hotels in East Kalimantan. The sample was determined using systematic random sampling, and 400 samples were obtained. Data is distributed online in a Likert scale and the analysis is conducted using the PLS-SEM statistical technique. The results obtained show that the implementation of GHRM has a significant effect on green behavior and performance-related outcomes. On the other hand, narcissism is only able to moderate the relationship between GHRM and task performance and job satisfaction.]]>
<![CDATA[COMMUNITY-BASED TOURISM MODEL USING THE DEGREE OF CITIZEN POWER APPROACH ]]>
<![CDATA[Zuhri, Ach]]>;
<![CDATA[Rohmayati, Nita]]>;
<![CDATA[Ridwan, Sihab]]>;
<![CDATA[Omar, Siti]]>;
<![CDATA[Aldi, Aldi]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 1 (2025): June Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i1.20448
<![CDATA[The purpose of this study was to determine the management of Bukit Tawap Nature Tourism based on Community-Based Tourism (CBT), and to develop a model with the Degrees of Citizen Power approach. This study is a type of participatory descriptive qualitative research using a participatory phenomenological approach and FGD approach, and was analyzed using Atlas.Ti software. The results found that the implementation of Bukit Tawap tourism is based on the spirit of cooperation of the community facilitated by the village government. The main challenge in managing CBT is changing the mindset and improving the coordination pattern between parties. The development of this model was made as an effort to adapt to local conditions and needs, as well as to build an institutional coordination framework between the village government and managers. The success of CBT management is highly dependent on multi-party collaboration and strengthening local capacity.]]>
<![CDATA[ENABLERS OF GREEN SUPPLY CHAIN MANAGEMENT AND SUSTAINABILITY PERFORMANCE ]]>
<![CDATA[Agus, Aziz]]>;
<![CDATA[Kusmantini, Titik]]>;
<![CDATA[Nilmawati, Nilmawati]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 1 (2025): June Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i1.18293
<![CDATA[This study investigates the enabling factors of Green Supply Chain Management (GSCM) practices and their impact on sustainability performance, with a particular focus on economic performance among furniture Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta. The urgency of this research lies in the inconsistent findings of previous studies regarding GSCM’s effectiveness in improving firm performance and the limited exploration of its enabling factors. Using a quantitative approach, the study surveyed 75 export-oriented furniture MSMEs, selected through purposive sampling, and analyzed the data using SmartPLS 4.0. The results show that consumer behavior and organizational strategy significantly influence GSCM adoption, while institutional pressures and economic advantages do not. GSCM practices positively influence environmental and social performance, but do not directly or indirectly improve economic performance. This study contributes to the literature by integrating both the drivers and the outcomes of GSCM in a single empirical framework specific to the MSMEs context.]]>
<![CDATA[CORPORATE TAX MANAGEMENT BEHAVIOUR DURING INITIAL PUBLIC OFFERING PROCESS: EVIDENCE FROM INDONESIA ]]>
<![CDATA[Pamungkas, Dikdik]]>;
<![CDATA[Tanzil, Nanny]]>;
<![CDATA[Kasma, Juan]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 2 (2025): December Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i2.17312
<![CDATA[Tax management refers to strategies employed by companies or individuals to manage tax obligations efficiently, particularly during the Initial Public Offering (IPO) process. Corporate tax management behavior is measured using the Effective Tax Rate (ETR). This study uses secondary data from 78 companies that conducted IPOs in 2023 and published prospectus reports for three years prior to the IPO. Panel data regression with the Common Effect Model (CEM) is applied for analysis. The findings indicate significant changes in corporate tax management behavior during the IPO process. Leverage, firm size, profitability, and auditor changes positively influence tax management practices, while investment bank reputation has a negative effect. The study concludes that higher leverage, larger firm size, and greater profitability are associated with lower ETRs, indicating more aggressive tax management, whereas reputable investment banks tend to reduce such aggressive behavior.]]>
<![CDATA[FOSTERING HOTEL EMPLOYEES INNOVATIVENESS THROUGH ORGANIZATIONAL CULTURE AND KNOWLEDGE SHARING ]]>
<![CDATA[Setiawan, Nyoman]]>;
<![CDATA[Utami, Hamidah]]>;
<![CDATA[Afrianty, Tri]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 2 (2025): December Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i2.19186
<![CDATA[The objective of this study is to examine the influence of both organizational and individual factors, specifically organizational culture (OC) and knowledge sharing behavior (KSB), on innovative work behavior (IWB). The research employed a quantitative method with an explanatory approach to establish causal relationships among the variables through hypothesis testing, utilizing SEM-PLS for data analysis. Data collection was conducted through purposive sampling, involving a total sample size of 91 three-star hotel employees. The analysis indicated that organizational culture positively affects both knowledge sharing behavior and innovative work behavior. Furthermore, knowledge sharing behavior has a direct and indirect significant impact on IWB within the three-star hotel industry employees.]]>
<![CDATA[SYNERGY EFFECT OF INNOVATION AS AN ENABLER OF THE FIRM PERFORMANCE: SME’S CULINARY INDUSTRY ]]>
<![CDATA[Ma'ruf, Ma'ruf]]>;
<![CDATA[Lita, Ratni Prima]]>;
<![CDATA[Meuthia, Meuthia]]>;
<![CDATA[Syafrida, M. Fajar]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 2 (2025): December Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i2.22858
<![CDATA[This study investigates the relationship between organizational innovation, marketing innovation, and product innovation with company performance in the food industry in West Sumatra Province, Indonesia. The population of this study consists of small food souvenir businesses operating in the region. Data were collected from 150 respondents using non-probability sampling techniques, precisely the purposive sampling method, and analyzed using the structural equation modelling method and SmartPLS 3.0 software. The study's results revealed that organizational innovation and product innovation did not positively and significantly impact company performance. However, marketing innovation positively and significantly impacted product innovation and company performance. However, marketing innovation did not moderate the relationship between product innovation and company performance in the food industry. The results imply that it is important for business actors to strengthen organizational and human resource development and product development through high-quality research and development that is more impactful on performance.]]>
<![CDATA[DEVELOPMENT OF ONLINE-BASED ENTREPRENEURIAL COMPETENCE ON PERFORMANCE BEHAVIOR IN SMALL AND MEDIUM ENTERPRISES ]]>
<![CDATA[Azaluddin, Azaluddin]]>;
<![CDATA[Ibanga, John]]>;
<![CDATA[Mahmuda, Dewi]]>;
<![CDATA[Sahida, Sahida]]>
<![CDATA[ TRIKONOMIKA Vol 24 No 2 (2025): December Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pasundan ]]>
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DOI: 10.23969/trikonomika.v24i2.23207
<![CDATA[A lack of technological understanding and limited assistance in applying acquired knowledge has caused many Small and Medium Enterprises (SMEs) to struggle in adopting modern and competitive business strategies. Therefore, this study aims to develop online-based entrepreneurial competencies and analyze their influence on performance behavior among SMEs in Baubau City. This research employs a mixed-methods approach combining quantitative and qualitative techniques supported by meta-analysis. Quantitative data were collected through questionnaires to obtain objective and measurable evidence of the relationship between online-based entrepreneurial competencies and SME performance behavior. Qualitative data were gathered through in-depth interviews to support and enrich the quantitative findings. In addition, meta-analysis was used to provide deeper insight into the consistency of findings from previous studies. The results show that online-based entrepreneurial competencies significantly improve SME performance behavior in Baubau City, despite limited individual digital effects.]]>
