{"title":"Pengaruh Persistensi Laba dan Earning Growth Terhadap Kualitas Laba dengan Corporate Governance Sebagai Variabel Moderasi","authors":"Nita Laila Asyifa, Iin Rosini, Nofryanti Nofryanti","doi":"10.33087/ekonomis.v8i1.1514","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1514","url":null,"abstract":"Income fluctuations cause profit instability, so that the reliability of financial report information is questioned by stakeholders. The aim of this research is to obtain empirical evidence about the influence of earnings persistence and earnings growth on earnings quality with the corporate governance as a moderating variable in companies participating in the CGPI program and listed on the BEI for the 2017-2021 period. The research population consisted of 161 corporate entities and 17 sample companies were selected that met the research criteria for the purposive sampling method. Data processing using the panel data regression method with the Eviews-12 statistical tool. The research results indicate that earnings persistence has a negative effect on earnings quality, while earnings growth has a positive effect on earnings quality. In addition, it was found that corporate governance does not moderate the effect of earnings persistence on earnings quality, but the effect of earnings growth on earnings quality can be moderated by corporate governance.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"46 S220","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140394850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Firm Size, Political Connection, Gender Diversity, Profitability, dan Leverage Terhadap Water Disclosure pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022","authors":"Nurmalatipah Hasibuan, M. Ismail","doi":"10.33087/ekonomis.v8i1.1648","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1648","url":null,"abstract":"This study aims to determine firm size on water disclosure, the effect of political connection on water disclosure, the effect of gender diversity on water disclosure, the effect of profitability on water disclosure, and the effect of leverage on water disclosure in mining sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The research sample was 47 mining companies, using purposive sampling technique. Data analysis method with multiple linear regression. The results of this study indicate that, the firm size variable has no effect on water disclosure, the political connection variable has a significant positive effect on water disclosure, the gender diversity variable has no effect on water disclosure, the profitability variable has no effect on water disclosure, and the leverage variable has a significant negative effect on water disclosure. Simultaneously, the firm size variable, political connection, gender diversity, profitability, and leverage affect water disclosure.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"28 s86","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140394893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kepuasan Konsumen Memoderasi Pengaruh E-Service Quality dan Promosi Terhadap Keputusan Pembelian pada Aplikasi Zenius di Indonesia","authors":"Lukiyana Lukiyana, Dewi Ramafita","doi":"10.33087/ekonomis.v8i1.1302","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1302","url":null,"abstract":"This study aims and has the intention to test and examine how much influence E-Service quality and promotion have on purchasing decisions as well as a moderating variable, namely consumer satisfaction. The research population used a sample of 304 respondents who are users of the Zenius application in Indonesia. The technique used for data collection in this study used a sampling method, namely non-probability sampling, purposive sampling, to be precise, by distributing research questionnaires. The data processing system is carried out using smartPLS with a view to testing hypotheses. The current results in this study prove that E-service quality has evidence of a significant positive influence on purchasing decisions, promotion has evidence of a significant positive influence on purchasing decisions, consumer satisfaction has a significant positive influence on purchasing decisions, consumer satisfaction is also proven significant and can moderate the effect of E-service quality on purchasing decisions, consumer satisfaction has significant evidence and can moderate the effect of promotions on purchasing decisions. Therefore, this study recommends that Zenius carry out promotions not only on social media but also through television by displaying several talents that are of interest so that consumers can make purchasing decisions to subscribe to various study packages in the Zenius application, because several respondents in This study states that some new users are not aware of the learning packages offered by Zenius. Zenius is also expected to maintain its quality of service in serving consumers or users of the Zenius application so that consumers are more comfortable when they have problems, when making transactions or when using the features in the Zenius application.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"26 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140394909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Faktor Sosial Ekonomi yang Mempengaruhi Upah Minimum Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2017-2021","authors":"L. Putri, Siti Aisyah","doi":"10.33087/ekonomis.v8i1.1434","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1434","url":null,"abstract":"This study aims to examine the influence of socio-economic factors such as CPI, TPAK, GRDP, and per capita income on district/city minimum wages in Central Java Province from 2017 to 2021. The data used is secondary data with panel data from the Provincial Statistics Center Central Java. The linear regression analysis method was used with the Eviews 10 software. The study's results show that GRDP and per capita income have a big good effect on the minimum wage, while CPI and TPAK have a small effect. The government should maintain a good level of GDP growth and income per capita wage rates for workers in the Province of Central Java.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"94 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Peran Moderasi Etika Konsumsi Islam pada Pengaruh Green Marketing, Ethnosentrisme Konsumen, dan Gaya Hidup Halal Terhadap Keputusan Pembelian Kosmetik","authors":"Yeyen Novita, A. Pratama","doi":"10.33087/ekonomis.v8i1.1288","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1288","url":null,"abstract":"This study aims to determine and analyze the effect of Green Marketing, Consumer Ethnocentrism and Halal Lifestyle on Purchasing Decisions with Islamic Consumption Ethics as a moderating variable (Study on Wardah Cosmetics Consumers). In this study using quantitative methods by processing primary data obtained through distributing questionnaires to consumers of Wardah cosmetics. The samples taken were 462 respondents with purposive sampling technique. Then the results obtained were processed with IBM SPSS version 22. The analysis used included instrument tests, statistical tests, classical assumption tests and Moderate Regression Analysis (MRA). The results of this study indicate that green marketing does not significantly influence the increase in purchasing decision variables. Consumer ethnocentrism has a significant effect on increasing purchasing decision variables. The halal lifestyle has a significant effect on increasing the purchasing decision variable. Islamic consumption ethics significantly influence the increase in purchasing decision variables. Islamic consumption ethics is not able to moderate the relationship between green marketing variables, consumer ethnocentrism and halal lifestyle and purchasing decisions.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"84 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kinerja Usaha Mikro Kecil dan Menengah (UMKM) Makanan Binaan Pusat Layanan Usaha Terpadu-Usaha Mikro Kecil dan Menengah (PLUT-UMKM) di Kota Bandar Lampung","authors":"Askaruddin Annajib, Wuryaningsih Dwi Sayekti, Maya Riantini","doi":"10.33087/ekonomis.v8i1.1443","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1443","url":null,"abstract":"Micro, Small, and Medium-Sized Enterprises (MSMEs) are productive businesses owned by individuals or legal entities that meet the requirements of a business. Micro- and small-sized businesses continue to confront a variety of financial and non-financial issues. Therefore, to encourage improved business performance, MSMEs are provided with coaching and/or mentoring by the Integrated Business Service Center-Micro, Small and Medium Enterprises (PLUT-UMKM). Most of the MSMEs assisted by PLUT-UMKM in Bandar Lampung City are food MSMEs. The focus of this study is to determine the achievement of PLUT-UMKM coaching targets, determine the performance of MSMEs, and analyze the effect of achieving PLUT-UMKM coaching targets on MSME performance. The method used in this research is a survey. The sampling technique in this study used proportional stratified random sampling. The data collection method used was interviews. This research employs quantitative descriptive analysis and multiple linear regression analysis to analyse the data. The results of this study indicate that the achievement of PLUT-UMKM coaching targets is in the good enough category, the performance of MSMEs assisted by PLUT-UMKM is in the good category, and the variables that have a significant effect on MSME performance are the variables of access to financing and business networks.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"71 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Yuniar Nur Shabrina, Adi Santoso, Wahna Widhianingrum
{"title":"Social Support, Product Knowledge, Consumer Ethnocentrism, and Buying Decisions on Batik Products in Ponorogo East Java","authors":"Yuniar Nur Shabrina, Adi Santoso, Wahna Widhianingrum","doi":"10.33087/ekonomis.v8i1.1304","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1304","url":null,"abstract":"This study aims to determine the effect of social support, product knowledge, and consumer ethnocentrism on buying decisions for Ponorogo batik in East Java. This research is quantitative. The number of samples in this study was 250, the sampling method used purposive sampling. The data collection method uses questionnaires distributed to respondents online and offline, data measurement uses a Likert scale of 1 – 5, the method of analysis of this research is SEM (Structural Equation Modeling) with the help of tools IBM SPSS AMOS statistics 26. The results of this study found that social support and consumer ethnocentrism had a positive and significant effect on increasing buying decisions, while product knowledge in this study was found not to have a significant effect on buying decision of batik clothes in Ponorogo. These findings contribute to the development of a customer culture theory regarding ethnocentrism towards local products that can become a culture in people's behavior as a love for the local products they have. The novelty of this research is that product knowledge is not a guarantee for someone to want to make a purchase. This is because consumers do not have sufficient information about the product, which results in consumers having limited knowledge.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Kesehatan Keuangan Perusahaan Jasa Infrastruktur Berdasarkan Surat Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002 (Periode 2017-2021)","authors":"Wahyudi Tri Dasu, Gendro Wiyono, Alfiatul Maulida","doi":"10.33087/ekonomis.v8i1.1312","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1312","url":null,"abstract":"This study aims to find out about financial performance in assessing the soundness level of the financial aspects of Infrastructure Service Companies for the 2017-2021 period based on the decree of the minister of BUMN Number: KEP-100/MBU/2002 concerning the assessment of the soundness level of BUMN in this assessment using eight indicators, namely Return On Equity (ROE), Return On Investment (ROI), cash ratio, current ratio, collection periods, investory turnover, total asset turn over (TATO), and total own capital to total asset. The financial performance of infrastructure service companies for the 2017-2021 period has increased and decreased when viewed from a total score of eight financial ratio indicators during 2017-2018 infrastructure service companies have experienced increases and decreases for the level financial soundnes of infrastructure service companies are as follows in 2017 the total score 30,2 getting unhealthy predicate with category B, in 2018 a total score 21,7got an unhealthy predicate with the CCC categoty, in 2019 a totel score of 23,2 7got an unhealthy predicate with the CCC categoty, in 2020 a total score of 24 7got an unhealthy predicate with the CCC categoty, and finaly in 2021 a total score of 22,5 7got an unhealthy predicate with the CCC categoty.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"80 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Rojuaniah, Karin Putri Savira, T. Y. R. Syah, Ikramina Larasati Hazrati Havidz, Tang Tatang Winanta
{"title":"Kualitas Pelayanan, Pengalaman, Kepuasan, dan Perilaku Keluhan Terhadap Loyalitas Pelanggan","authors":"R. Rojuaniah, Karin Putri Savira, T. Y. R. Syah, Ikramina Larasati Hazrati Havidz, Tang Tatang Winanta","doi":"10.33087/ekonomis.v8i1.1386","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1386","url":null,"abstract":"The rapid development of online business in Indonesia is increasing because of the character of people in indonesia who always want easy and practical shopping.most of the online businesses themselves use freight forwarding services for export and import activities. This leads to intense competition in the freight forwarding service industry, the purpose of this study to determine the effect of quality of service, customer experience, customer satisfaction or even customer complaint behavior on customer loyalty in the freight forwarding service industry companies.This study was designed using purposive sampling method involving 105 populations of freight forwarder customers. The Data were analyzed using structural Equation Model (SEM) PLS . the results of this study are service quality has a positive and significant effect on customer satisfaction and customer loyalty, customer experience has a positive and significant effect on customer satisfaction and customer loyalty, customer satisfaction has a positive and significant effect on customer loyalty, customer complaint behavior has a negative and significant effect on customer loyalty. In this study can be input to the freight forwarding service industry in order to be fix or improve the quality and good experience for customers so that customers feel satisfied and there are no complaints given, because if customers complain constantly without a solution and no change in the company then there is no customer loyalty.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"113 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140394948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effect of Perceived Organizational Support and Workload on Employee Performance with Moderation of Person Organization Fit","authors":"Siti Maida, Lukiyana Lukiyana","doi":"10.33087/ekonomis.v8i1.1248","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1248","url":null,"abstract":"The purpose of this study was to investigate and analyze the impact of perceived oganizational support and workload on employee performance with moderation by the individual's organizational fit. The study population included a sample of 43 respondents aged 24-47 who were employees and employees of North Jakarta BNNK. The datasprocessing methodsin thissresearch uses smartPLS for the purpose of hypothesis verification. The resultssof this study show that perceived organizational support has a positive and significant impact on employee performance, and workload has a positive and significant impact on employee performance, and that an individual's organizational fit hassa positive and significant effect on employee performance. positive and significant impact on employee performance, and person organization fit weakens but has an effect and can moderate between perceived organizational support on employee performance, person organization fit is able to strengthen and can moderate the workload on employee performance. This study recommends that if you want to improve employeesperformance, it is advisable to be able to provide psychological differentiation to employees who work, because some of the respondents to this study stated that agencies have not fully providedsgood support, causing employee performance to be less than optimal, but this can be minimized by providing support and rewards to employees.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"99 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}