FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi is a scientific journal in the field of economics and management published four times a year in January, April, July & October. By Faculty of Economics and Business, Mulawarman University. Nationally Accredited based on the Decree of the Minister of Research, Technology, and Higher Education, Nomor 72/E/KPT/2024, 1 April 2024
Strategi Pemberdayaan Perempuan Masyarakat Pesisir Dalam Pengolahan Hasil Laut dan Wirausaha Mikro: Studi Kasus pada Kecamatan Nusalaut Kabupaten Maluku Tengah
Pemberdayaan masyarakat pesisir merupakan pendekatan penting dalam pembangunan berbasis masyarakat yang menekankan kelestarian lingkungan, distribusi pendapatan yang adil, dan partisipasi masyarakat yang aktif. Kecamatan Nusalaaut yang terletak di Pulau Nusalaaut di Kepulauan Lease terdiri dari tujuh desa pesisir: Abubu, Akoon, Ameth, Leinitu, Nalahia, Sila, dan Titawaai. Penelitian ini bertujuan untuk mengidentifikasi potensi ekonomi perempuan di masyarakat pesisir dan merumuskan strategi penguatan pemberdayaan perempuan di Kabupaten Nusalaaut. Penelitian ini menggunakan pendekatan kualitatif menggunakan data primer dan sekunder. Data dianalisis menggunakan model interaktif Miles dan Huberman, yang mencakup pengurangan data, tampilan data, dan penarikan kesimpulan. Selain itu, analisis SWOT (Strengths, Weaknesses, Opportunities, and Threats) digunakan untuk mengkaji faktor internal dan eksternal yang mempengaruhi kegiatan ekonomi perempuan. Temuan tersebut menunjukkan bahwa potensi ekonomi perempuan pesisir belum dimanfaatkan secara optimal karena keterbatasan modal, ketergantungan pada pembelian barang dari pemasok lain, dan perlunya dukungan pihak ketiga dalam kegiatan perdagangan. Oleh karena itu, diperlukan upaya strategis untuk meningkatkan pemberdayaan perempuan dengan memaksimalkan kekuatan dan peluang lokal sekaligus meminimalkan kelemahan dan ancaman yang ada dalam rangka mendukung pengembangan usaha mikro yang berkelanjutan
Copyright (c) 2025 Agustina Christina Patty, Dir Berly Tehuayo, Gilbert Alvin Rumalatu https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Literasi Keuangan, Kemajuan Teknologi Informasi dan Modal Minimal terhadap Minat Investasi Reksa Dana pada Mahasiswa di Kota Samarinda
Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kemajuan teknologi informasi dan modal minimal terhadap minat investasi reksa dana pada mahasiswa di kota Samarinda. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data menggunakan kuesioner dengan pengukuran skala semantic yang memperoleh data ordinal. Populasi dalam penelitian ini mencakup mahasiswa aktif yang sedang menempuh pendidikan di kota Samarinda, sedangkan metode pengambilan sampel menggunakan non-probability sampling dengan sampel berjumlah 150. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap minat investasi reksa dana, kemajuan teknologi informasi berpengaruh negatif dan tidak signifikan terhadap minat investasi reksa dana, serta modal minimal berpengaruh positif dan signifikan terhadap minat investasi reksa dana
Copyright (c) 2025 Maulida Wildania, Musdalifah Azis https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kepuasan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Harmoni Panca Utama Kalimantan Timur
Penelitian ini bertujuan menganalisis pengaruh kepuasan kerja dan disiplin kerja terhadap kinerja karyawan PT Harmoni Panca Utama Kalimantan Timur. Latar belakang penelitian ini didasarkan pada pentingnya kinerja karyawan dalam mendukung keberhasilan perusahaan, khususnyadi industri pertambangan yang menghadapi persaingan bisnis yang semakin ketat. Variabel independen yang diteliti adalah kepuasan kerja dan disiplin kerja, sedangkan variabel dependen adalah kinerja karyawan. Metode penelitian yang digunakan adalah kuantitatif dengan pendeketan survei, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada karyawan PT Harmoni Panca Utama. Analisis data dilakukan menggunakan uji regresi linier berganda untuk mengetahui pengaruh simultan dan parsial kedua variabel independen terhadap kinerja karyawan. Hasil penelitian menunjukkan bahwa baik kepuasan kerja maupun disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Temuan ini mengindikasikan bahwa peningkatan kepuasan kerja dan disiplin kerja dapat mendorong kinerja karyawan menjadi optimal
Copyright (c) 2025 Marhani, Irsan Tricahyadinata https://creativecommons.org/licenses/by-sa/4.0
Salam-Linked Waqf Futures Contract: An Innovative Sustainable Financing Model for Forest Farmers in East Kalimantan
This research aims to propose product innovations for Sharia Financial Institutions (SFI) in overcoming problems in capital availability, market access, and land limitations for Forest Farmers Groups by transitioning endemic tree species that are more economically valuable and pro-environment, namely Tamanu Trees. The management of waqf land into Tamanu Industrial Forest through the adaptation of the Salam Linked Waqf Futures Contract scheme will be a source of blended finance and a potential source of carbon/CSR funds for the Forest Farmers Group. This paper uses a descriptive qualitative approach based on in-depth interview, literature review and subjective intuitions. This approach aims to be able to do a precise description of primary and secondary data collected through practitioners, academics, regulators, and publications of the East Kalimantan Central Bureau of Statistics, East Kalimantan Forestry Service, Indonesian Law, related books, scientific articles, journals and previous research, online news and DSN MUI fatwa. After using this approach, the futures contract adaptation model is complemented by SWOT identification, so as to review the futures contract adaptation model through four different sides
Copyright (c) 2025 Zulkarnain https://creativecommons.org/licenses/by-sa/4.0
The Effect of Managerial Ownership, Information Asymmetry, Leverage, Company Size, and Bonus Compensation on Earnings Management: A Case Study of Manufacturing Companies in the Miscellaneous Industrial Sector Listed on the IDX in 2018-2023
This study aims to test and analyze the influence of managerial ownership, information asymmetry, leverage , company size and bonus compensation on earnings management. This study is a type of quantitative research with a population of manufacturing companies in various industries listed on the Indonesian Stock Exchange (IDX) in the observation period from 2018 to 2023. The sampling technique in this study used the purposive sampling method and the 20 companies were obtained in a period of six years so that 120 company data were obtained for the period 2018-2023. In this study, the data used are secondary data and hypothesis testing usung the regression analysis method with analysis tool, namely IBM SPSS Statistics 25 program. The results of this study indicate that (1) manegerial ownership has a positive not significant effect on earnings management, (2) information asymmetry has a positive and significant effect on earnings management, (3) Leverage has a negative and significant effect on earnings management, (4) company size has a negative and significant effect on earnings management, (5) bonus compensation has a negative and significant effect on earnings management
Copyright (c) 2025 Devi Mayleani, Yunita Fitria https://creativecommons.org/licenses/by-sa/4.0
Government Social Policy: Implementation of The Free Nutritious Meal Program (MBG)
The Free Nutritious Meals Program (MBG) is a flagship policy promoted by President Prabowo Subianto. The MBG has a national strategic goal of reducing stunting and malnutrition rates, which will have an impact on improving Indonesia's human capital. This study aims to uncover dilemmas within the MBG program, examine stakeholder responses, and elucidates the program execution using the Theory of Change (ToC) framework. This research employed a qualitative method utilizing phenomenological approach. The research sites comprised three schools in City A and City B, located in East Kalimantan Province. The informants for this study were students as beneficiaries, school officials involved in MBG management, and the Nutrition Fulfillment Service Unit (SPPG). Findings indicates that the MBG program has succeeded in providing nutritious food according to Recommended Dietary Allowances (AKG), which has had a positive impact on improving students' healthy behavior and concentration. However, obstacles still encountered include delays in distribution, limited menu variety, exclusion of small local suppliers and inadequate monitoring and assessment. This study elucidates systemic dilemmas in governance, the marginalization of small enterprises, and the economic repercussion for school cafetaria vendors
Copyright (c) 2025 Febri Ananda Dwi K.S, Jamaluddin, Lira Rachmaliana https://creativecommons.org/licenses/by-sa/4.0
The Influence of Green Marketing, Brand Trust, and Perceived Quality on Consumers Purchase Intention: Evidence from The Body Shop in Samarinda, Indonesia
Researching purchase intentions in the context of environmentally friendly products is important because the effectiveness of green marketing and consumer trust levels determine the extent to which sustainability messages can influence purchasing decisions. This study examines the impact of green marketing, brand trust, and perceived quality on consumers' purchase intentions for The Body Shop products in Samarinda. The research is motivated by the growing shift toward sustainability-based marketing and the inconsistent empirical findings surrounding consumers' intentions to purchase environmentally friendly products. Using a quantitative approach, data were collected from 130 respondents who were familiar with or had purchased The Body Shop products. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that green marketing has a positive and significant impact on purchase intention, while perceived quality also exhibits a significant positive influence. In contrast, brand trust exhibits a positive but non-significant effect, indicating that trust alone may not be sufficient to drive behavioral intention in this context. These findings contribute to the understanding of green consumer behavior in emerging markets and offer practical insights for firms seeking to strengthen sustainability-driven marketing strategies
Copyright (c) 2025 Rr. Puspita Aprillia Kartini, Sugeng Raharjo https://creativecommons.org/licenses/by-sa/4.0
The Impact of E-Billing Adoption and Tax Regulation Understanding on Individual Taxpayer Compliance: The Moderating Role of Tax Socialization
This study examines the relationship between e-Billing adoption, understanding of tax regulations, and individual taxpayer compliance within a regional tax administration context. Primary data were collected from 100 individual taxpayers registered as e-Billing users at KPP Pratama Samarinda Ilir and analyzed using PLS-SEM. The results show that e-Billing adoption and taxpayers’ understanding of tax regulations are positively associated with taxpayer compliance. Tax socialization also demonstrates a direct association with compliance; however, its moderating role is not statistically supported. This finding suggests that tax socialization tends to operate independently, consistent with the Theory of Planned Behavior’s view of social influence as a direct determinant. Given the use of cross-sectional and self-reported data from a single tax office, the findings are associative and context-specific rather than causal
Copyright (c) 2025 Lulu Nur Fadhilah, Abdurrahman Maulana Yusuf https://creativecommons.org/licenses/by-sa/4.0
The Influence of Religiosity and Islamic Entrepreneurial ‎Literacy on Entrepreneurial Interest in Students of The ‎Sharia Economics Study Program at Mulawarman ‎University
This study aims to determine the effect of religiosity and Islamic en-‎trepreneurial ‎literacy on entrepreneurial interest. This study uses a quantitative ‎approach, This ‎study applies a census method through a questionnaire using ‎Google Forms ‎distributed to the research subjects, namely active students from ‎the 2022-2024 ‎batch of the Sharia Economics study program at Mulawarman ‎University who ‎have taken entrepreneurship courses or have participated in or ‎attended ‎entrepreneurship seminars, business plan boot camps, and the like. ‎Data was ‎collected from 76 respondents and analyzed using ordinal logistic re-‎gression with ‎the help of statistical software. The statistical analysis software ‎used in this study ‎was SPSS version 31, including validity, reliability, model ‎suitability, and ‎hypothesis testing. The independent variables in this study ‎were religiosity and ‎Islamic entrepreneurship literacy, while the dependent ‎variable was interest in ‎entrepreneurship. The results of this study indicate that ‎religiosity and Islamic ‎entrepreneurship literacy have a positive and significant ‎effect on the interest in ‎entrepreneurship among students majoring in Islamic ‎economics at Mulawarman ‎University. The model developed has proven to be ‎feasible for use. High religiosity ‎will strengthen students' belief that ‎entrepreneurship is a positive action that must ‎be taken, while high Islamic ‎Entrepreneurship Literacy will view entrepreneurial ‎behavior as something ‎that is morally and socially supported (in accordance with ‎sharia), thereby ‎resulting in a stronger Interest in Entrepreneurship
Copyright (c) 2025 Nazilatul Fitriah, Purwanti https://creativecommons.org/licenses/by-sa/4.0
Cash Flow Volatility and Capital Structure in The Indonesia Mining Sector: The Moderating Role of Fixed Assets Listed on The Indonesian Stock Exchange 2018-2023
This study aims to analyze the effect of cash flow volatility on capital structure and to examine the moderating role of fixed assets in the mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The study employs a quantitative approach using secondary data obtained from the annual financial statements of mining companies. The population consists of all mining firms listed on the IDX, while purposive sampling is applied to select companies that meet specific criteria, resulting in a sample of 57 firms observed over five years. Capital structure is used as the dependent variable, while cash flow volatility serves as the independent variable. Data analysis is conducted using panel data regression with the Fixed Effect Model (FEM) through EViews 12 software. The results indicate that cash flow volatility has a positive and significant effect on capital structure. However, fixed assets exhibit a negative but insignificant moderating effect on the relationship between cash flow volatility and capital structure. These findings suggest that higher fluctuations in operating cash flows increase firms’ reliance on debt financing. Therefore, effective cash flow management and optimal utilization of fixed assets are essential to maintaining a healthy capital structure
Copyright (c) 2025 Shendy Alifya Budiastuty, Justina Ade Judiarni https://creativecommons.org/licenses/by-sa/4.0
Na’ Pala’ Puyan: An Ethnography of Tax Compliance Based on Dayak Kenyah Customary Values: A Case Study at Pampang Cultural Village
<table class="MsoTableGrid" style="border-collapse: collapse; mso-table-layout-alt: fixed; border: none; mso-border-top-alt: solid #F2F2F2 .25pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 242; mso-border-bottom-alt: solid #F2F2F2 .25pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 242; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .25pt solid #F2F2F2; mso-border-insideh-themecolor: background1; mso-border-insideh-themeshade: 242; mso-border-insidev: none;" border="1" width="642" cellspacing="0" cellpadding="0"> <td style="width: 353.9pt; border-top: solid #F2F2F2 1.0pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 242; border-left: none; border-bottom: solid #F2F2F2 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 242; border-right: none; mso-border-top-alt: solid #F2F2F2 .25pt; mso-border-bottom-alt: solid #F2F2F2 .25pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 159.5pt;" valign="top" width="472"> This research aims to understand how the Dayak Kenyah community in Pampang Cultural Village, East Kalimantan, accepts, comprehends, and fulfills tax obliga-tions within their cultural context. This study is motivated by low tax compliance and differences between modern and indigenous tax perspectives. A qualitative method with an ethnographic approach was applied. Data were collected through in-depth interviews, non-participatory observation, and documentation. Inform-ants included customary and village leaders. Data were analyzed using Spradley’s ethnographic model. The findings indicate that the interpretation and implementa-tion of tax are strongly influenced by cultural values. Although tax was initially seen as conflicting with customary law because land is viewed as ancestral herit-age, the community now accepts tax as a state obligation that aligns with custom. A key finding is the customary value of Na’ Pala’ Puyan, which means “to give what is an obligation.” This value serves as the main moral foundation for the community to sincerely fulfill their responsibilities, whether customary, social, or state-related (tax). Compliance is also reinforced by other values such as gotong royong (mutual cooperation), honesty, and responsibility. Customary leaders play a crucial role as intermediaries between the state system and the community. In conclusion, the Dayak Kenyah community’s tax compliance is shaped by a blend of customary values, especially Na’ Pala’ Puyan, moral awareness, social re-sponsibility, and collaboration with the formal state system.
Copyright (c) 2025 Neta Prismalia, Ibnu Abni Lahaya https://creativecommons.org/licenses/by-sa/4.0
The Impact of Central Government Spending on the 4K Program: Price Affordability, Supply Availability, Distribution, and Effective Communication, on Inflation in East Kalimantan
This study examines the impact of central government spending under the 4K Program-Price Affordability, Supply Availability, Smooth Distribution, and Effective Communication on inflation dynamics in East Kalimantan Province. Using monthly time series data covering the period 2023–2025, the analysis employs a time series regression framework to estimate both the direct effects of government spending on general inflation and the indirect effects transmitted through volatile food inflation. The results indicate that government spending on supply availability and distribution significantly reduces volatile food inflation, while spending on price affordability and effective communication shows limited impact. Furthermore, volatile food inflation has a positive and statistically significant effect on general inflation, confirming its role as a key mediation channel in fiscal transmission. The estimated indirect effects suggest that fiscal interventions primarily influence inflation through structural improvements in supply and distribution rather than through direct price interventions.These findings highlight the importance of channel-specific fiscal policy design. Prioritizing supply-oriented and distribution-enhancing expenditures is likely to produce more durable inflation-stabilizing effects, particularly in regions with high logistical dependence. This study contributes to the literature by providing empirical evidence on the transmission mechanisms of disaggregated fiscal spending at the regional level
Copyright (c) 2025 Wahono https://creativecommons.org/licenses/by-sa/4.0
Digital Transformation Strategies of MSMEs in Samarinda City: An Analysis of Challenges, Opportunities, and Their Impact on Local Competitiveness
The accelerated growth of digital technologies has reshaped business environments, creating new opportunities and competitive pressures particularly for micro, small, and medium enterprises (MSMEs). In Samarinda City, MSMEs play a central role in driving local economic activity, yet their level of digital adoption remains uneven. This study analyzes digital transformation strategies implemented by MSMEs in Samarinda, identifies challenges and opportunities, and examines their implications for local competitiveness. Using a descriptive-quantitative design, data were collected through structured questionnaires distributed to MSME actors in culinary, fashion, and creative-service sectors. The findings reveal varying levels of digital readiness influenced by digital literacy, cost barriers, infrastructure limitations, and policy support. MSMEs that adopted digital tools such as e-commerce platforms, digital payments, and social media marketing reported higher efficiency, improved market access, and stronger brand positioning. The study highlights the need for coordinated interventions involving government, academia, and industry associations to strengthen digital capability and ensure sustainable local competitiveness
Copyright (c) 2025 Indra Maulana, Dedy Rahmatullah, Mega Norsita, Siti Monashafa, Atiiqah Daffaa https://creativecommons.org/licenses/by-sa/4.0
Debt Ratio Optimization as an Alternative Approach to Capital Structure Determination Using the Lagrange Method
This study develops a mathematical optimization model for determining the optimal debt ratio in a firm’s capital structure using the Lagrange method. By expressing equity value as a function of leverage, the model identifies a structural asymptote that divides the feasible region into positive and negative equity outcomes, thereby eliminating the possibility of an interior maximum and mathematically refuting the central prediction of the Trade-Off Theory. The first-order condition produces two critical points, but only one lies within the positive region and is shown through second-order analysis to be a local minimum rather than an optimum. Numerical simulation and empirical validation further demonstrate that optimal equity value arises under two extreme leverage conditions: zero leverage for conservative strategies and high leverage approaching the asymptote for aggressive strategies. These results establish a new analytical foundation for capital structure theory, provide a basis for developing more complex econometric models, and offer practical guidance for firms in prioritizing leverage decisions according to their risk preferences and strategic objectives
Copyright (c) 2025 Muhammad Ario, Alphero Tanlianto, Muhammad Halim Fathanah, Jesen Jovan Lo, Felisitas Defung https://creativecommons.org/licenses/by-sa/4.0
Analysis of E-Commerce Usage on Consumer Behavior from an Islamic Perspective: Case Study of Sharia Economics Students at Mulawarman University
The development of digital technology has driven the increased use of e-commerce among university students, including those who are Muslim. This phenomenon has the potential to influence consumption patterns that should be based on Islamic values. This study aims to analyze the consumption behavior of Muslim students in using e-commerce from an Islamic perspective, with a focus on the application of the principles of halal (permissible), simplicity, tawhid (monotheism), and trustworthiness (amanah). This study used a descriptive qualitative approach with in-depth interviews with five students of the Sharia Economics Study Program at Mulawarman University who actively shop through e-commerce. The data obtained were analyzed using thematic analysis to identify consumption behavior patterns that align with Islamic principles. The results show that e-commerce simplifies and increases the efficiency of students' shopping activities, but also has the potential to trigger consumptive behavior. Overall, informants strive to apply halal principles by selecting products with clear halal certification, maintaining simplicity, and upholding the values of tawhid (monotheism) and trustworthiness in every transaction. Thus, the use of e-commerce can be in line with Islamic teachings if supported by spiritual awareness and moral responsibility
Copyright (c) 2025 Rahmi Ramadani, Rabiatul Adawiyah https://creativecommons.org/licenses/by-sa/4.0
The Role of Experiential Value in Mediating the Effect of Product Quality and Service Encounter on Customer Loyalty at Tomoro Coffee Balikpapan
This study investigates the mediating role of experiential value in the relationship between product quality, service encounter, and customer loyalty at Tomoro Coffee Balikpapan. The research aims to understand how customers’ perceived experiences influence their loyalty in the modern coffee shop industry. Using a quantitative approach which is data were collected through questionnaires distributed to 162 respondents who are regular customers of Tomoro Coffee. The data were analyzed using PLS-SEM with SmartPLS 4.0 software. The results show that product quality and service encounter have a positive and significant effect on experiential value and customer loyalty. Furthermore, experiential value has a positive and significant impact on customer loyalty and acts as a partial mediator in the relationship between product quality, service encounter, and customer loyalty. These findings confirm that customer experiences play a crucial role in transforming perceptions of quality and service into long-term loyalty. The study contributes theoretically by reinforcing the importance of experiential marketing and value creation in the coffee shop industry, while practically guiding managers to enhance both tangible and intangible service aspects to strengthen customer loyalty
Copyright (c) 2025 Muhammad Firlianzo, Yohanes Kuleh, Doddy Adhimursandi https://creativecommons.org/licenses/by-sa/4.0
Indirect Effects of Inflation and Monetary Tightening on Gold Prices in Indonesia: The Mediating Role of Rupiah Depreciation
This study offers a comprehensive examination of the macroeconomic factors influencing domestic gold prices in Indonesia, emphasizing the mediating role of Rupiah exchange rate depreciation. Utilizing 70 monthly observations from January 2020 to October 2025, a timeframe marked by the COVID-19 pandemic's disruptions, supply chain challenges, and global monetary shifts, the research draws on economic principles such as the quantity theory of money and the monetary trilemma to test seven hypotheses on direct and indirect effects. Empirical results confirm strong long-run cointegration among the variables, but reveal weak short-run transmission from inflation and the BI Rate to exchange rate movements. Exchange rate depreciation emerges as a borderline statistically significant driver of gold prices, while inflation and the BI Rate are not statistically significant predictors.This pattern indicates that the limited explanatory power of inflation and the BI Rate reflects the dominance of external shocks, such as global capital flows and international monetary tightening, rather than a weakness of the empirical model itself. These findings indicate that currency dynamics, rather than domestic macroeconomic fundamentals alone, constitute the dominant transmission channel for gold price movements in Indonesia, highlighting the fragility of standard macro-financial relationships in an emerging-market context
Copyright (c) 2025 Lusiana Desy Ariswati, Libran Filani, Rohana Nur Aini, Muhammad Raihan https://creativecommons.org/licenses/by-sa/4.0
Implementation of Islamic Business Ethics Principles in MSMEs in Kutai Kartanegara: A Study at SRC Kurnia Store Tenggarong Seberang
This research aims to determine the implementation of Islamic business ethics principles in Micro, Small and Medium Enterprises (MSMEs) at SRC Kurnia Store Tenggarong Seberang. This research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. Research informants consist of store owners, employees, and customers of SRC Kurnia Store. Data analysis was carried out through data condensation, data presentation, triangulation, and drawing conclusions. The research results show that SRC Kurnia Store has implemented five principles of Islamic business ethics, namely: (1) Tawhid, although worship facilities are still limited; (2) Balance, with a fair salary system based on regional minimum wage and incentive provision; (3) Free Will, by implementing healthy competition without harming other traders; (4) Responsibility, by maintaining product quality and being responsive to customer complaints; and (5) Truth, by instilling a culture of honesty although price transparency is not yet optimal. This research concludes that SRC Kurnia Store has generally implemented the principles of Islamic business ethics well, but there are still aspects that need improvement such as providing adequate worship facilities and displaying price labels on all products
Copyright (c) 2025 Muhammad Muliadi, Rais Abdullah https://creativecommons.org/licenses/by-sa/4.0
Students' Understanding of the Concept of Usury (Riba) and Its Impact on Life: A Qualitative Study of Islamic Economics Students at Mulawarman University
This study is about understanding what Sharia Economics students at Mulawarman University know about the concept of usury. We also want to see how it affects their life. We used a method to do this. This method is called approach. We collected data by talking to students, in depth watching what they do and looking at documents. We did this with 10 students who started school between 2021 and 2024. What we found out is that most students know the idea of usury. They think of it as something that's not fair like adding extra money to a debt or when buying and selling things, which is not allowed in Islam. The students understood the topic in ways. Some of the students had a better understanding of the whole thing. They really got how bad usury is. Usury has a bad impact on people. It can cause problems for individuals like getting stuck in debt feeling stressed and losing the things in life. Usury also causes problems for the community like people not being treated equally economic problems and people not helping each other much. The impact of usury is bad for the community and, for individuals it can lead to inequality, economic injustice and weakened solidarity and for individuals it can cause debt traps, stress and loss of blessings
Copyright (c) 2025 Muhammad Romlithor https://creativecommons.org/licenses/by-sa/4.0
Employee Competence, Service Quality, and Job Satisfaction as Predictors of Organizational Commitment: Evidence from Indonesia’s Railway Sector
Understanding the factors that shape organizational commitment remains a central concern in organizational and human resource management research, particularly in public and highly regulated organizations. However, empirical evidence on the role of service quality and job satisfaction, alongside employee competence, in influencing organizational commitment within state-owned transportation organizations remains limited. This study addresses this gap by examining the effects of competence, service quality, and job satisfaction on organizational commitment within a state-owned railway organization. Using a quantitative causal design, data were collected from 127 permanent employees of PT Kereta Api Indonesia (Persero) Daop 9 Jember through a structured questionnaire and analyzed using multiple linear regression. The findings reveal that competence has a negative and statistically insignificant effect on organizational commitment, indicating that competence alone does not automatically strengthen employee attachment in bureaucratic contexts. In contrast, service quality and job satisfaction have significant positive effects on organizational commitment, with job satisfaction emerging as the strongest predictor. The study contributes theoretically by explaining the conditional role of competence through person–job fit, skill underutilization, and institutional constraint perspectives. Practically, the findings highlight the importance of improving service quality, enhancing job satisfaction, and aligning competence development with job design and organizational systems to foster organizational commitment in public sector organizations
Copyright (c) 2025 Aprilya Fitriani, Fauziah https://creativecommons.org/licenses/by-sa/4.0
Implementation of Good School Governance (GSG) at Islamic Primary School Darud Dakwah Wal Irsyad (DDI) North Sangatta, East Kutai Regency, East Kalimantan
This research aims to analyze the implementation of Good School Governance (GSG) at SD Islam DDI Sangatta Utara in Kutai Timur Regency, East Kalimantan, and its relation to school performance and accreditation achievement. The implementation of GSG focuses on four main principles namely accountability, transparency, participation, and equity, which contribute to strengthening school governance. This study employed a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation involving the principal, teachers, school committee members, and parents as informants. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results indicate that the implementation of Good School Governance at SD Islam DDI Sangatta Utara has been initiated but remains suboptimal. Accountability is implemented through reporting of school programs, the documentation has not fully served as a public accountability instrument. Transparency is still limited and has not reached all stakeholders effectively. Community participation exists but mostly focuses on basic support and occasional school activities rather than active involvement in program planning and evaluation. Equity in educational services is ensured in terms of students’ treatment and learning opportunities. However, it is not fully supported by adequate educational facilities and infrastructure. School performance remains in the fair category, as reflected by the continued accreditation score of C, with infrastructure issues as the primary factor hindering quality improvement. The study concludes that the principles of GSG play a strategic role in enhancing the quality of education at SD Islam DDI Sangatta Utara. Therefore, strengthening each principle of GSG and improving collaboration among stakeholders are needed to support the improvement of school performance and sustainable accreditation development
Copyright (c) 2025 Hardianti, Wulan I.R Sari, Annisa Abubakar Lahjie https://creativecommons.org/licenses/by-sa/4.0
The Influence of Perceived Personalization on Sustainable Purchase Decision: The Mediating Roles of AI Trust and Customer Experience
Increasing competition in the beauty industry requires companies to continuously innovate and improve service quality. One rapidly growing innovation is the application of personalized artificial intelligence (AI) services to provide experiences relevant to individual needs and build customer trust in the brand. This study aims to analyze the perceived influence of personalization on the AI Skin Analyzer feature on purchasing decisions by examining the mediating role of customer experience and trust in AI. This study uses a quantitative approach involving 150 respondents who are beauty website users who have used the AI Skin Analyzer feature in Samarinda. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationship between variables. The results show that perceived personalization significantly influences customer purchasing behavior. This relationship was also mediated by experience and trust in the AI skin analyzer. The study shows that the use of personalized AI leads to positive experiences, increases trust, and has a positive impact on purchasing behavior. These findings contribute to the understanding of how personalized AI services can shape consumer perceptions and behaviors in the beauty industry
Copyright (c) 2025 Wiena Aprilia, Arvin Said, Raysha Fadillah Raihany, Nurul Asrillah, Zahra Aulia, Dwi Martiyanti https://creativecommons.org/licenses/by-sa/4.0
The Impact of Negative Campaign and Shock Advertising on Consumer Trust and Purchase Intention toward Local and Imported Skincare Brands in Indonesia
<table class="MsoTableGrid" style="border-collapse: collapse; mso-table-layout-alt: fixed; border: none; mso-border-top-alt: solid #F2F2F2 .25pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 242; mso-border-bottom-alt: solid #F2F2F2 .25pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 242; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .25pt solid #F2F2F2; mso-border-insideh-themecolor: background1; mso-border-insideh-themeshade: 242; mso-border-insidev: none;" border="1" width="642" cellspacing="0" cellpadding="0"> <td style="width: 353.9pt; border-top: solid #F2F2F2 1.0pt; mso-border-top-themecolor: background1; mso-border-top-themeshade: 242; border-left: none; border-bottom: solid #F2F2F2 1.0pt; mso-border-bottom-themecolor: background1; mso-border-bottom-themeshade: 242; border-right: none; mso-border-top-alt: solid #F2F2F2 .25pt; mso-border-bottom-alt: solid #F2F2F2 .25pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 159.5pt;" valign="top" width="472"> Abstract The skincare industry has attracted a lot of interest. Despite its positive aspects, the skincare industry faces serious reputational challenges, one of which is the practice of negative campaigns against local brands. Therefore, this paper aims to analyze the influence of negative campaigns and shock advertising on consumer trust and purchase intention towards local and imported skincare brands in Indonesia, the scientists have proved those marketing techniques had influenced customers behavior. The research method used is a quantitative approach with data collection through an online questionnaire to people who are currently using local and imported skincare products specially at the Faculty of Economics and Business, Mulawarman University. A Likert scale of 1–5 was applied to measure respondents' perceptions of the research variables: negative campaigns, shock advertising, consumer trust, and purchase intention, to know the impact of those variables to customers behavior. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test direct relationships, mediation effects, and moderation. The hypothesis proposed in this PLS-SEM model confirms that (a) Negative Campaign (NC) has negative impact on Consumer Trust (CT) and Purchase Intention (PI); (b) Shock advertising (SA) affects Consumer Trust (CT) negatively but affects positively on Purchase Intention (PI); and (c) Consumer Trust (CT) has a positive impact on Purchase Intention (PI).
Copyright (c) 2025 Bradley Pangestu, Agustina Intan Setioningsih, Ahmad Fairuz Nafi, Bagas Santoso, Diva Varella Septylo, Muhammad Fhazil Alifa https://creativecommons.org/licenses/by-sa/4.0
Diffusion of Environmental Norm from International to Subnational Level: Promotion of Circular Economy Practices on Waste Management in Samarinda, East Kalimantan
This study examines how the circular economy (CE) as an environmental norm spread from international institutions to subnational levels, focusing on waste management practices in Samarinda, East Kalimantan. Using Finnemore and Sikkink’s (1998) norm life-cycle framework, the research analyses the process of norm emergence, cascade, and internalization. Data were collected through desk research and interviews with PT Asiana Recycle Indonesia (PT ARI), a local private actor in waste management. The study finds that international organizations such as the Ellen MacArthur Foundation, the European Union (EU), and the World Economic Forum (WEF) play key roles in promoting CE globally through policies and programs. Indonesia has adopted related norms through national regulations and cooperation with foreign partners, yet its implementation remains limited to basic 3R practices. At the local level, Samarinda shows partial internalization of CE principles, supported by local regulations and community waste banks. PT ARI serves as a norm internalization actor as well as local norm entrepreneur by applying CE ideas through recycling initiatives and public awareness programs. CE diffusion in Samarinda demonstrates a gradual but uneven process of translating global norms into local practices, requiring stronger policy integration and cooperation among stakeholders
Copyright (c) 2025 Muhammad Rasyid Ridho, Melati Ning Maghfiroh https://creativecommons.org/licenses/by-sa/4.0
Business Scope Mapping Analysis, Study on Business Portfolio of PT JKL
PT JKL is a company operating in passenger and land transportation services. The company has not conducted a routine business scope mapping analysis, with the last evaluation carried out in 2017. This study aims to analyze each business scope managed by PT JKL and to identify potential synergies among the business units. Business scope mapping is crucial because most of PT JKL’s subsidiaries are highly sensitive to changes in human mobility. Significant factors contributing to the company’s revenue decline include the COVID-19 pandemic and the rapid growth of ride-hailing services. Data was collected through questionnaires and in-depth interviews with key decision makers, including members of the board of directors. The analysis incorporates industry attractiveness, competitive strength of each business scope, and financial performance indicators such as corporate earnings. These variables were mapped using a 9-cell matrix to evaluate the contribution of each business scope and to support the formulation of more comprehensive corporate strategies aimed at maximizing value creation. The results indicate that all business scopes of PT JKL have high investment priority. The auction business also shows high industry attractiveness but has moderate competitive strength and the smallest net revenue contribution during the 2019–2021 period
Copyright (c) 2025 Sumitomo Ueno https://creativecommons.org/licenses/by-sa/4.0
Keputusan Pembelian Makanan Halal Generasi Muda Z di Wilayah Perkotaan: Rekomendasi Berbasis Kecerdasan Buatan (AI), dan Harga Makanan
Penelitian ini bertujuan untuk menganalisis pengaruh Rekomendasi Berbasis Kecerdasan Buatan (AI) dan Harga Makanan terhadap Keputusan Pembelian Makanan Halal oleh Generasi Muda Z di wilayah perkotaan. Penelitian ini menggunakan pendekatan kuantitatif dengan perangkat lunak statistik SmartPLS 4.0 untuk menganalisis data. Data primer dikumpulkan melalui teknik purposive sampling, dengan sampel sebanyak 290 responden yang terdiri dari Generasi Muda Z di wilayah perkotaan. Pengumpulan data dilakukan dengan menggunakan kuesioner berbasis Skala Likert yang disebarkan melalui Google Forms. Temuan penelitian ini menunjukkan bahwa Rekomendasi Berbasis Kecerdasan Buatan (AI) dan Harga Makanan memiliki pengaruh positif dan signifikan terhadap keputusan pembelian makanan halal oleh Generasi Muda Z
Copyright (c) 2025 Erni Zulfa Arini, Prasetia Adiputra, Khavid Normasyhuri https://creativecommons.org/licenses/by-sa/4.0
Economic Transformation and Poverty Challenges on Sulawesi Island: Base Sector Panel Analysis and Regional Classification
This research examines the relationship between poverty levels, population growth, and regional potential across six Sulawesi provinces from 2015 to 2025. Poverty remains a significant challenge, with variations influenced by dependence on primary sectors like agriculture and mining, coupled with high population growth rates. Using panel data analysis with the Fixed Effect Model (FEM), the study finds that population growth significantly increases poverty levels, with a coefficient of 0.324 (p<0.05). This suggests that unchecked population growth exacerbates poverty if not accompanied by effective control and job creation. Conversely, regional potential, measured through leading sectors (LQ>1), significantly reduces poverty, with a coefficient of -0.456 (p<0.01). Provinces with strong leading sectors experience faster poverty reduction, highlighting the importance of optimizing these sectors. To address poverty, integrated family planning programs and the development of leading sectors should be prioritized. These strategies align with the Sustainable Development Goals (SDGs), particularly Goal 1: No Poverty. The findings offer valuable insights for policymakers and regional development strategies to achieve sustainable poverty reduction in Sulawesi
Copyright (c) 2025 Ihsan Ashari https://creativecommons.org/licenses/by-sa/4.0
Peran Assurance ESG oleh Auditor Eksternal dalam Mengurangi Greenwashing: Systematic Literature Review
Penelitian ini bertujuan memetakan secara sistematis bukti empiris mengenai peran assurance ESG oleh auditor eksternal dalam mengurangi greenwashing serta menjelaskan mekanisme dan kondisi yang menentukan efektivitasnya. Studi menggunakan pendekatan systematic literature review dengan kerangka SPIDER untuk merumuskan fokus kajian dan PRISMA 2020 untuk menyeleksi literatur. Pencarian dilakukan pada basis data Scopus untuk periode 2019-2024 dan menghasilkan 20 artikel yang memenuhi kriteria inklusi untuk dianalisis secara tematik. Hasil sintesis menunjukkan bahwa assurance ESG berpotensi menekan greenwashing melalui penguatan kredibilitas pengungkapan, penurunan decoupling antara narasi dan kinerja, serta pengurangan asimetri informasi (khususnya pada pengungkapan karbon). Namun, assurance tidak selalu efektif bila bersifat simbolik, misalnya ruang lingkup sempit, prosedur dangkal, atau independensi yang lemah, sehingga berisiko hanya menciptakan kesan akuntabilitas. Efektivitas assurance meningkat ketika kualitas engagement tinggi, pemilihan penyedia assurance bereputasi didukung tata kelola yang kuat, serta ketika auditor memanfaatkan bukti eksternal dan teknologi (mis. pendekatan Audit 4.0)
Copyright (c) 2025 Diah Fitri Harseno, Alan Smith Purba, Emayanti Christina Hutabarat, Fibriyani Nur khairin, Nur Alfiah Rezkiyanti https://creativecommons.org/licenses/by-sa/4.0
Analisis Jabatan Hasil Penyesuaian dari Struktur Organisasi pada Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu
Penelitian ini bertujuan untuk menganalisis jabatan dan struktur organisasi pada Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu. Analisis ini mencakup identifikasi tugas pokok dan fungsi (tupoksi) setiap jabatan, deskripsi pekerjaan, serta kualifikasi yang dibutuhkan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara mendalam dengan pejabat terkait, dan studi dokumentasi terhadap peraturan perundang-undangan serta dokumen internal Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu. Hasil penelitian menunjukkan bahwa terdapat beberapa tantangan dalam implementasi struktur organisasi yang ada, termasuk tumpang tindih tugas, distribusi beban kerja yang tidak merata, dan kebutuhan akan pengembangan kompetensi pegawai. Implikasi dari penelitian ini adalah rekomendasi perbaikan terhadap struktur organisasi, penyesuaian deskripsi jabatan agar lebih relevan dengan kebutuhan organisasi, serta usulan program pelatihan dan pengembangan untuk meningkatkan efektivitas kinerja Dinas Pendidikan dan Kebudayaan Kabupaten Mahakam Ulu dalam mencapai visi dan misinya.
Copyright (c) 2025 Akhmad Noor, Abdul Hakim, Sonny Sudiar, Rika Erawaty, Sulung Nugroho, Aspyan Noor, Fahrizal Anwar, Vinci Atmadinata, Hidayat Hasari https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pemeriksaan pajak, Pengetahuan Perpajakan dan Tarif Pajak Terhadap Penggelapan Pajak
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh pemeriksaan pajak, pengetahuan perpajakan dan tarif pajak terhadap penggelapan pajak pada wajib pajak orang pribadi yang melakukan pekerjaan bebas di wilayah KPP Samarinda Ilir. Dalam penentuan sampel, penelitian ini menggunakan metode Purposive Sampling dengan sampel yang memenuhi kriteria sebanyak 100 responden. Jenis penelitian ini adalah kuantitatif dengan data primer yang diperoleh dengan kuesioner. Alat analisis yang digunakan dalam penelitian ini adalah SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa pemeriksaan pajak tidak berpengaruh signifikan terhadap penggelapan pajak, pengetahuan perpajakan berpengaruh signifikan dan negatif terhadap penggelapan pajak. Sedangkan tarif pajak berpengaruh signifikan dan positif terhadap penggelapan pajak
Copyright (c) 2025 Iskandar, Hebron Sihombing https://creativecommons.org/licenses/by-sa/4.0