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INDONESIA
JURNAL EKONOMI DAN BISNIS AIRLANGGA
Published by Universitas Airlangga
ISSN : 23382686     EISSN : 25974564     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL EKONOMI DAN BISNIS AIRLANGGA (J E B A) | JOURNAL OF ECONOMICS AND BUSINESS AIRLANGGA (Formerly Majalah Ekonomi) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Airlangga, Indonesia. Since established in 1981, JEBA is intended provide a medium for dissemination of original and quality research on various topic in economics and business. The journal calls for articles reporting the research result on accounting, economics, islamic economics and management, and other related fields to be published three times a year (April, August and December). JEBA welcomes for collaboration with profession assocations, research centers and scientific forum such as seminar and confrences.
Arjuna Subject : -
Articles 150 Documents
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THE PREDICTION OF FINANCIAL DISTRESS IN PROPERTY COMPANIES IN SOUTHEAST ASIAN: INDONESIA, SINGAPORE, AND MALAYSIA Ghoni, Muhammad Abdul; Maksum, Asep; Jaelani, Abdul Qadir; Yunus, Noor’ain Mohamad
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.129-146

Abstract

Introduction: This study aims to assess and evaluate the financial distress state of a sample including 204 data points from 35 enterprises in Southeast Asia, specifically Indonesia, Malaysia, and Singapore. Methods: This study analyzes the effects of Covid-19 on these enterprises, specifically concentrating on the likelihood of financial hardship as assessed by Edward Altman's Z-score model. Results: Evidence indicates that property businesses listed on the Indonesia, Malaysia, and Singapore Stock Exchanges had greater financial difficulties during the Covid-19 period compared to the post-Covid period, aligning with observations at the ASEA Landmark level. The projected likelihood of default for publicly traded enterprises rose significantly during the Covid pandemic. Conclusion and suggestion: The data reveal that the Z-score's efficacy in predicting bankruptcy markedly declined during the financial crisis. The data indicate that Covid-19 is causing financial pain to enterprises in Southeast Asia.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND CORPORATE VALUE: UNPACKING THE MODERATING EFFECT OF COMPANY SIZE Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.147-165

Abstract

Introduction: This study endeavours to analyse the effect of environmental, social, and governance (ESG) performance on corporate value and determines whether company size can affect this outcome. Methods: This quantitative research was conducted across five Southeast Asian (ASEAN) countries over four periods, from 2020 to 2023. The sample comprises 361 companies, selected using a purposive sampling technique, resulting in a total of 1,444 observations. The study employs moderated regression analysis (MRA) of panel data. Results: The findings reveal that ESG performance unfavourably affects corporate value. However, company size mitigates this unfavourable effect, as evidenced by its substantial favourable moderating role. Further analysis at the country level shows consistent results in Indonesia, Malaysia, and Thailand. In contrast, ESG performance does not substantially affect corporate value in Singapore and the Philippines, nor does company size have a notable moderating effect. Conclusion and suggestion: This study underscores the significance of integrating ESG policies into corporate strategies, especially for larger corporations. Smaller firms may need to focus on cost-effective initiatives or seek support to scale their ESG efforts. For policymakers, the study underscores the necessity of enhancing support through transparency, fiscal incentives, and regulations to promote ESG awareness and implementation, particularly in countries where the effect of ESG is limited.
THE ENIAPEL BOTTOM LINE MODEL AND NATURAL TOURISM MARKETING: A MIXED METHODS STUDY OF GOSARI VILLAGE Cempena, Ida Bagus; Ratnawati, Tri; Sitohang, Arga Christian
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.166-183

Abstract

Introduction: This study aims to analyze the relationship between economy, fishermen, inclusion, nature, empowerment, ecology, and local variables in the context of natural tourism development in Gosari Village, Ujungpangkah District, Gresik Regency, part of the minapolitan zone. Understanding these variables’ effects is essential for improving the sustainability and operational efficiency of Gosari Village as a tourism destination. Methods: A quantitative approach was employed through questionnaires administered to 106 respondents from various stakeholders, including Village-Owned Enterprises (BUMDes), POKDARWIS, MSMEs, and government entities. The collected data were processed using PLS 4.0. Additionally, a phenomenological study using in-depth interviews was conducted to capture the social experiences of fishing communities in Gosari Village. This dual approach provided a comprehensive understanding of the area’s tourism development dynamics. Results: The results show that fishermen significantly influence inclusion, ecology, and economy, but not empowerment. Nature is found to have a significant effect on empowerment and ecology, but not on inclusion and economy. Local variables have a significant influence on empowerment, ecology, and economy, but not on inclusion. Conclusion and suggestion: This study highlights the significant roles of fishermen, nature, and local variables in the development of natural tourism in Gosari Village, with varying impacts on inclusion, ecology, empowerment, and the economy. To enhance sustainability and operational efficiency, it is recommended to focus on digital marketing, human resource development, diversification of funding sources, the application of technology, and local empowerment policies. Additionally, the ENIAPEL Bottom Line Model is proposed as a strategy to maintain a balance between environmental, social, and economic aspects for sustainable tourism growth in the village.
SUSTAINABLE STRATEGIES IN ORGANIC WASTE MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW STUDY Amri, Husnia Sholihatin; Wurjaningrum, Febriana
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.184-202

Abstract

Introduction: Particularly in Indonesia, waste management—especially organic waste—remains a major worldwide concern. A substantial contributor to greenhouse gas emissions (7.29% yearly) and economic losses of IDR 213–551 trillion, food waste will make up 39.78% of all garbage in 2023. Methods: This study employs a systematic literature review to analyze organic waste management practices and their environmental implications, utilizing secondary data from national and global sources. Results: The findings show that Indonesia has problems with such low public knowledge, reliance on subpar dumps, and limited technology. Locally, creative methods such as using Black Soldier Fly larvae to convert organic waste show promise. Around the world, modern technologies like Malaysian and Thai anaerobic digestion and programs like the European Green Deal show greater efficiency. Successful programs frequently incorporate government incentives, trash segregation regulations, and public education. Conclusion and suggestion: SAccording to the study's findings, managing organic waste sustainably can lower greenhouse gas emissions and help achieve several UN SDGs, such as those related to health, clean water, and climate change. Promoting trash separation at the source, using composting methods, implementing contemporary technologies, and encouraging cooperation between public, corporate, and community sectors are some of the main proposals. Long-term solutions in Indonesia and elsewhere depend on addressing shortages in funding, infrastructure, and public awareness.
DOES ISLAMIC FINANCE DRIVE ECONOMIC GROWTH IN INDONESIA? AN ANALYSIS USING VECTOR ERROR CORRECTION MODEL Kurniawan, Eko; Rani, Lina Nugraha; Pertiwi, Tanza Dona
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.203-215

Abstract

Introduction: Indonesia, as the second-largest Muslim-majority country in the world, has significant potential for developing the Islamic finance sector. On the other hand, the financial sector, including Islamic finance, plays a crucial role in a country's economic growth. Methods: This study utilizes quarterly time-series data from 2011 to 2023, with economic growth (GDP) as the dependent variable. The independent variables include Islamic banking assets, outstanding sukuk value, and total zakat distribution. The analysis is conducted using the vector error correction model (VECM), beginning with stationarity testing, optimal lag selection, cointegration testing, model estimation, and variance decomposition analysis. Results: The analysis results indicate that, in the short term, Islamic finance (Islamic banking, sukuk, and zakat) does not have a significant impact on Indonesia's economic growth. However, in the long term, these three variables have a positive and significant effect on economic growth. Conclusion and suggestion: Islamic finance has been proven to play an essential role in driving Indonesia's long-term economic growth. Islamic banking contributes through real sector financing; sukuk supports infrastructure development, and zakat enhances societal welfare and aggregate consumption. The government needs to strengthen Islamic financial infrastructure, improve financial literacy, and enhance the inclusivity of Islamic finance in Indonesia.
ANALYSIS OF ECONOMIC CONJUNCTURE ON THE COLLECTION AND DISTRIBUTION OF ZAKAT, INFAQ, AND SADAQAH (ZIS) AND PROVINCIAL ECONOMIC GROWTH IN INDONESIA Ramadhanty, Rifka Putri; Ryandono, Muhamad Nafik Hadi
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.83-104

Abstract

Introduction: This study analyzes the influence of macroeconomic factors—specifically inflation and unemployment—on the collection and distribution of zakat, as well as their impact on provincial economic growth in Indonesia. Methods: Data were collected from 33 provinces over the period 2012–2023. The study utilizes the path analysis model to process the collected data, employing SmartPLS 4.0 software for analytical procedures. Results: The study finds that inflation and unemployment negatively affect zakat collection and economic growth. Conversely, zakat collection has a positive influence on its distribution, which ultimately supports economic growth. Conclusion and suggestion: These findings underscore the potential of zakat as a macroeconomic instrument for sustainable development. The results provide important implications for zakat management and Islamic economic policy in Indonesia.
Front Matter Volume 35, No. 1, December-May 2025 Rusgianto, Sulistya
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

INFLUENCE OF PSM, GOAL CLARITY, JOB SATISFACTION, AND LEADER-MEMBER EXCHANGE ON OCB: MEDIATING ROLE OF EMPLOYEE ENGAGEMENT Sinaga, Hebron Simson Yohanes Pande Raja; Pusparini, Elok Savitri
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 2 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I22025.216-237

Abstract

Introduction: This study examines the impact of Public Service Motivation (PSM), goal clarity, job satisfaction, and leader-member exchange (LMX) on Organizational Citizenship Behavior (OCB), with employee engagement as a mediating variable. Grounded in the Job Demands–Resources (JD-R) model and Social Exchange Theory (SET), the research examines how motivational resources, role clarity, and relational quality foster engagement and, in turn, promote discretionary behaviors in public sector settings, particularly among immigration officers. Methods: Using a quantitative approach, data were collected from 368 immigration officers working in the immigration checkpoints division at four Class I Special Immigration Offices in Indonesia. A purposive sampling technique was applied, and covariance-based structural equation modeling (CB-SEM) was used to analyze relationships and test the mediating effect of employee engagement. Results: PSM, goal clarity, and LMX significantly influence OCB directly, while job satisfaction impacts OCB only through employee engagement. Employee engagement acts as a critical mediator, enhancing the effects of these variables on OCB. The results highlight the importance of employee engagement in transforming job satisfaction into meaningful organizational contributions. Conclusion and suggestion: The findings underscore the central role of employee engagement in translating PSM, goal clarity, job satisfaction, and LMX into voluntary, value-adding actions. For public sector managers, strategies to strengthen engagement by enhancing PSM, clarifying goals, fostering supportive leadership, and improving job satisfaction are essential for sustaining OCB, especially in high-pressure and disruption-prone service environments.
ENVIRONMENTAL FINANCIAL REPORTING PRACTICES AND QUOTED COMPANIES IN NIGERIA Fakayode, Opeoluwa P.; Ola, Adeboboye Gbenga
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 2 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I22025.238-253

Abstract

Introduction: The public's worries regarding company non-financial performance have increased due to environmental difficulties caused by industrial activities, and calls for environmental data disclosure have gotten stronger. The Global Reporting Initiative (GRI) and the International Organization for Standardization (ISO) have established standards for measuring firm environmental effectiveness and disclosing information within yearly reports; nevertheless, developing nations have not given these standards adequate consideration. The goal of this research was to evaluate the level of compliance with disclosure requirements among traded Nigerian companies. Methods: For the investigation, data that are both primary and secondary were used. To gather primary data, twenty percent (20%) of all listed Nigerian companies were selected at random and given a standardized questionnaire. From 2014 to 2023, secondary information was collected from the chosen companies' annual reports over a ten-year period. At the 5% level of significance, panel regression and ANOVA analysis were utilized to look into the relationships and effects between the study variables. Results: According to the results, a noteworthy distinction in the degree of corporate environmental disclosure was noted across a subset of traded businesses (p=0.224). 90% of respondents confirmed that the research area had corporate environmental disclosure practices in place.  Findings showed that OP, FL, SF, and environmental disclosure had a strong connection (R² = 0.6932). Conclusion and suggestion: According to the study's findings, environmental reporting by Nigerian listed corporations complies with ISO 14031 criteria. This study therefore recommended that policymakers should mandate disclosure of corporate environmental information.
COMPANY INCOME TAX AND ECONOMIC GROWTH IN NIGERIA Odunsi, Oluwasegun Temitayo; Adeyemi, Adekunle Akeem; Okewale, Joel Adeniyi
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 2 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I22025.254-266

Abstract

Introduction: This study evaluated the impact of company income tax revenue on Nigeria's economic growth. The ex post facto research design was employed for this investigation. Methods: This study utilized time series data, with information being gathered from the National Bureau of Statistics, the Federal Inland Revenue Service (FIRS) gazette, and the Central Bank of Nigeria (CBN) Statistical Bulletin for a period of thirty-two years, ranging from 1992 to 2023. The study employed the Ordinary Least Squares approach to evaluate the hypothesis, and the ARDL was used to determine the short- and long-term associations between the explanatory and dependent variables for this period. Results: The study's results for the hypothesis demonstrated that company income tax revenue (CITr) and gross domestic product have a positive relationship. The finding is significant at the 0.05 level (p < 0.05), suggesting that greater corporate taxes might boost economic growth by giving the government more money for services and public investments that will boost the economy. The results of the study indicated that company income tax revenue has a major impact on Nigeria's economic growth. Conclusion and suggestion: Consequently, the study recommended that the Government should ensure stability in Company Income Tax (CIT) policies to encourage investor confidence. In addition to that, CIT revenue should be strategically channeled into infrastructure, education, power supply, and industrial development. When taxpayers see tangible benefits, compliance improves, and economic growth is stimulated.

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