DiE: Jurnal Ilmu Ekonomi dan Manajemen https://jurnal.untag-sby.ac.id/index.php/die <p align="”justify”">DiE: Jurnal Ilmu Ekonomi dan Manajemen published by Doctoral study program in Economics, Faculty of Economics and Business, University of 17 August 1945 Surabaya. The research article submitted to this online journal will be double blind peer-reviewed (both reviewer and author remain anonymous to each other) at least 2 (two) reviewers. The accepted research articles will be available online following the journal peer-reviewing process. Language used in this journal is English. <br> For checking Plagiarism, DIE: Doktor Ilmu Ekonomi Editor will screen plagiarism manually (offline and online database) on the Title, Abstract, and Body Text of the manuscript, and by using several plagiarism detection software (Turnitin). If it is found a plagiarism indication, the editorial board will reject the manuscript immediately.</p> Program Doktor Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya en-US DiE: Jurnal Ilmu Ekonomi dan Manajemen 0216-6488 <p>The author who will publish the manuscript at DiE: Jurnal Ilmu Ekonomi dan Manajemen, agree to the following terms:</p><p>1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</p><p>2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</p><p>3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories, pre-prints sites or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater dissemination of published work</p> THE IMPACT OF FINANCIAL FLEXIBILITY ON LIQUIDITY WITH CAPITAL STRUCTURE AS THE INTERVENING VARIABLE https://jurnal.untag-sby.ac.id/index.php/die/article/view/9615 <p>Financial flexibility demonstrates the company’s financial ability in handling uncertain situations, especially during the Covid-19 pandemic. The purpose of this study were to test and analyze the impact of financial flexibility towards the company’s liquidity with capital structure as the intervening variable. Applying quantitative method, the study took samples from companies listed in the Indonesian Stock Exchange in the period of 2020 and 2021 during the Covid-19 pandemic and examined the impact towards company’s liquidity. Results demonstrated that financial flexibility indeed influences company’s liquidity; the flexibility, however proves to be insignificant to the capital structure.</p> Arief Budiman Muis Murtadho Erna Ferrinadewi ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-29 2023-09-29 14 2 126 133 10.30996/die.v14i2.9615 MARKETING STRATEGY OF FABRIC BATIK ENTERPRENEURS IN MICRO, SMALL AND MEDIUM ENTERPRISES (SMEs) CENTRA BATIK https://jurnal.untag-sby.ac.id/index.php/die/article/view/9617 <p>The research objectives are to (a) analyze the attributes of batik products desired by consumers; (b) analyze the market-oriented marketing strategy. The benefits of the research are: (a) the attributes of batik products in the context of improving to consumer buying interest, (b) the marketing strategy of goodness of fit for marketing market-oriented. The research uses experimental and exploratory methods with a research sample of 175 consumers who understand in centra batik Masaran. Data analysis uses conjoint analysis and Structural Equation Modeling (SEM) analysis while increasing market strategy product marketing. The research results showed that batik product preferred by consumers has the characteristics of using a marketing mix as follows: (1) product variables; (2) prices variabels; (3) promotion variables; and (4) place variables. The concept of market-oriented product marketing strategy is said to be feasible and good, so that it can be used as an marketing strategy in the context of increasing interest in buying batik products.</p> Suranto ‎ Mei Rani Amalia Adcharina Pratiwi ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 134 149 10.30996/die.v14i2.9617 THE IMPACT OF STRATEGIC MANAGEMENT IN IMPROVING EMPLOYEE PERFORMANCE AT UNIVERSIDADE DA PAZ-UNPAZ DILI-TIMOR LESTE https://jurnal.untag-sby.ac.id/index.php/die/article/view/9618 <p>This research discusses Strategic Management in Improving Employee Performance. This research is intended to answer the problem: How can strategic management improve employee performance carried out by human resource management at Universidade da Paz?</p> <p>This research uses a descriptive qualitative approach. This qualitative approach aims to produce descriptive data in the form of answers or actions from the subjects observed, both written and unwritten. The data collection technique used is field research.</p> <p>This shows that the performance of Universidade da Paz - UNPAZ employees in 2022 has a very good attitude towards Human Resources Management. Good strategic management will have a better impact on employee performance, employees will be more responsible in carrying out their duties and responsibilities. Strategic Management is an important contributor in achieving success or failure within the Universidade da Paz environment. A good strategy will influence good behavior as well. The strategies for improving employee performance on the Universidade da Paz-UNPAZ campus are improving the quality of employee work, increasing the quantity of employee work, increasing employee accuracy and sense of responsibility, increasing employee effectiveness, growing employee independence.</p> Caetano Carceres Correia ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 150 155 10.30996/die.v14i2.9618 MONETARY AND FISCAL POLICY IN THE COVID 19 PANDEMIC ERA PRESENTATION AND ANALYSIS https://jurnal.untag-sby.ac.id/index.php/die/article/view/9620 <p>The research was carried out in order to analyze Indonesian monetary policy and fiscal policy carried out by the Government and Bank Indonesia to anticipate all economic impacts arising from the Covid-19 pandemic which has had a major influence on the Indonesian economy. The method used in this research is descriptive qualitative, namely a research method that tries to understand various concepts found in research using content analysis techniques and library research. The research results show the efforts made by the Indonesian government in the form of monetary policy which is needed in order to stabilize the economic system together with fiscal policy. The Indonesian government together with the Central Bank have made optimal efforts to implement a combination and synergy of these policies to ensure that the country recovers quickly and emerges from a larger economic crisis.</p> Syarifatul Syadiah Bambang Sugianto Ircham Asyari ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 156 164 10.30996/die.v14i2.9620 The Comparison Of Leading Sector Analysis Of Medan City And Nias Regency (Case Study 2017-2021) https://jurnal.untag-sby.ac.id/index.php/die/article/view/8238 <p>The specific skills discussed in the research are the leading sectors in the economic system. Medan City and Nias Regency are two areas within the jurisdiction of North Sumatra Province. The two regions have differences in geographical location, making them both have differences in the economy's structure. In terms of economic growth, the two regions showed differences where Medan City is superior in percentage growth. A significant difference between the two regions is the significant difference in the status of the Regional Fiscal Capacity Index. This study aims to identify the leading sectors owned by Medan City and Nias Regency in the 2017-2021 observation period. The method used is descriptive quantitative by using analytical tools in the form of LQ and DLQ analysis, Klasen Typology, Shift-Share Analysis, and Overlay Analysis. The results showed that Medan City does not have a leading sector at all and Nias Regency has one leading sector in the form of the mining and quarrying sector. This study provides recommendations for the Medan City Government and Nias Regency Government to re-evaluate economic policies, especially related to sectors experiencing a slowdown, progressive sectors, and leading sectors in their respective regions.</p> Wiradinata Lambok Silaban ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 165 178 10.30996/die.v14i2.8238 THE INFLUENCE OF RISK TOLERANCE, FAMILY ENVIRONMENT, AND FREEDOM TO WORK ON STUDENT ENTREPRENEURSHIP INTEREST https://jurnal.untag-sby.ac.id/index.php/die/article/view/9625 <p>This study aims to determine the effect of Risk Tolerance, Family Environment, and Freedom of Work on the entrepreneurial interests of students of the Faculty of Economics and Business UNTAG Surabaya. The sampling technique in this study used purposive random sampling and data collection was carried out using the questionnaire method which was distributed directly to the respondents. The population in this study were active students of the Faculty of Economics and Business who had taken entrepreneurship courses and the sample in this study was 96 respondents. The data analysis technique uses multiple linear regression analysis with the help of the PLS program. The observation results show that the validity test of all variables is said to be valid, this can be seen from the AVE value &gt; 0.05 and the reliability test is said to be reliable, this can be seen from the Cronbach alpha value &gt; 0.7. From the hypothesis test it was found that: 1) The Risk Tolerance Variable has a significant effect on Entrepreneurial Interest, this can be seen from the P Value 0.030 &lt;0.050. 2) The family environment variable has a significant effect on entrepreneurial interest, this can be seen from the P value of 0.032 &lt;0.050. 3) Freedom of Work variable has no significant effect on Entrepreneurial Interest, this can be seen from the P Value 0.161 &gt; 0.050</p> Mohammad Suyanto Muslimin Abdulrahim ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-01 2023-10-01 14 2 179 189 10.30996/die.v14i2.9625 The Impact of Covid-19 on The Sectoral Economy in Indonesia https://jurnal.untag-sby.ac.id/index.php/die/article/view/9386 <p>Covid-19 caused a contractionary economic condition, therefore the policies adopted by the government to restore the economy were expansionary fiscal and monetary policies to increase public consumption to stimulate economic activity. The economic sector that grew the highest during the Covid-19 period was the Human Health and Social Activities sector, the Information and Communication sector, the Water Supply sector; Sewerage, Waste Management and Remediation sector, Financial and Insurance Activities sector, Real Estate Activities sector, Education sector, and Agriculture, Forestry, and Fishing sector. While the economic sectors most affected by Covid-19 are the Transportation and Storage sector, the Accommodation and Food Service Activities sector, the Business Activities sector, the Transportation and Storage sector, the Business Activities sector, and Other Services Activities sector. While the economic sectors that recovered quickly due to the implementation of economic recovery policies were the Mining and Quarrying sector, the Manufacturing sector, the Electricity and Gas sector, the Wholesale and Retail Trade sector; Repair of Motor Vehicles and Motorcycles sector.Keywords: economic crisis, Covid-19, economic growth, sectoral growth, government policy.</p> I Made suparta ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 190 198 10.30996/die.v14i2.9386 THE INFLUENCE OF THE USE OF INFORMATION TECHNOLOGY, WORK SKILLS, ON THE PERFORMANCE OF STATE CIVIL APPARATUS IN FINANCIAL ADMINISTRATION MANAGEMENT IN THE ALAK DISTRICT OFFICE, KUPANG CITY WITH WORK MOTIVATION AS A MODERATION VARIABLE https://jurnal.untag-sby.ac.id/index.php/die/article/view/9610 <p>Every State Civil Apparatus must be ready to serve the country and provide the best service to the community. Moreover, in this millennial era, ASN must be able to adapt to rapidly changing times. Current changes have an impact on work, workers and the workplace. Head of BKN Aria Wibisana, in a Discussion and Socialization event on Civil Servant Management Strengthening the Foundations of HR Management Towards a Merit System on April 9 2018, emphasized that every ASN needs to have work skills such as: the ability to solve complex problems, critical thinking, creativity, people management, the ability to coordinate , emotional intelligence, judgment and decision making, service orientation, negotiation, and cognitive flexibility. Key Indicator Achievements are a measure of the success of an organization's strategic goals and objectives. Every government institution or agency is required to formulate Key Performance Indicators as a priority program and activity that refers to the strategic targets in the RPJMD and RENSTRA of Regional Work Units. Achievements of the main indicators are calculated based on the number of achievements divided by the target and multiplied by 100%, as is the case at the Alak sub-district office, Kupang City. Information technology is used at the Alak Subdistrict Office, the electronic application must be used properly and correctly. HR's success in using information technology will be an indicator of the success of an organization's strategic goals and objectives. This research aims to obtain empirical evidence of the influence of the use of information technology and work skills on the performance of civil servants in managing financial administration with work motivation as a moderating variable. The research uses a quantitative approach. The research population of employees at the Alak Subdistrict Office was 35 people. The sampling technique is the census sample method. Questionnaires were used as a data collection technique. The hypothesis was tested using statistical testing tools, namely the variance-based structural equation test or better known as Partial Least Square (PLS) using Smart PLS 3.2.8 software</p> Eugenia Hendrini Agnes Kidi Beda Mudamakin ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-29 2023-09-29 14 2 199 208 10.30996/die.v14i2.9610 ACCOUNTING STUDENTS' INTEREST IN USING ACCOUNTING SOFTWARE IN THE LEARNING PROCESS (STUDY ON ACCOUNTING DEPARTMENT STUDENTS OF KUPANG STATE POLYTECHNIC) https://jurnal.untag-sby.ac.id/index.php/die/article/view/9609 <p>Accounting transformation in the digital era is required to utilize technology in accounting processes such as bookkeeping, data entry and closing. Data management in the accounting process is a complex and monotonous management of large amounts of power, so an automation process is needed. Accounting today requires real time information and integrated reports. Therefore, the existence of accounting software will help in the accounting process. Facing these developments in the 4.0 era, education managers must improve and prepare competent graduates such as resources who are able to work using technology. One of the efforts made is to use accounting computer courses in every lecture process. So this research will assess the factors that influence accounting students' interest in using accounting software in the learning process. The variables used are computer disquiet, computer attitude and computer self-efficacy. The research sample was students who had taken computer accounting courses and to collect data, researchers used a questionnaire. The results of the research show that computer disquiet and computer self-efficacy influence students' interest in using accounting software, while computer attitude does not influence students' interest in using accounting software..</p> Agnes Kidi Beda Mudamakin Wilsna Rupilu ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-29 2023-09-29 14 2 209 213 10.30996/die.v14i2.9609 THE INFLUENCE OF RISK MANAGEMENT AND INTERNAL AUDIT APPLICATION ON THE RISK OF NON-LOOKING LOANS AT BANCO NACIONAL DE COMERCIO DE TIMOR LESTE https://jurnal.untag-sby.ac.id/index.php/die/article/view/9624 <p>The purpose of this study is to provide empirical evidence of the partial effect of the implementation of risk management and internal audit variables on the risk of bad credit at BNCTL. The population in this study were all 123 BNCTL Credit Analysis Managers and Staff. The samples used in this study were 123 BNCTL Credit Analysis Managers and Staff, using a census sampling technique, collecting data using questionnaires distributed as many as 123 and questionnaires that could be used as many as 70 and statistical analysis tool using multiple linear regression analysis. The results of the first test study show that the Application of Risk Management has a Significant Effect on the Risk of Bad Credit in Managers and Staff of BNCTL Credit Analysis. This means that the better the implementation of risk management, the BNCTL will be more efficient and effective in reducing the risk of bad credit customers. Thus, the implementation of banking risk management plays an important role in the effectiveness or minimization of bad credit risk. It is hoped that the risk management implemented by the BNCTL will assist in reducing the risk of bad loans. This is shown by the obtained t-count value of 5,817 greater than the t-table of 1,995, with a significant level of 0,000 less than the error tolerance of 0.05. While testing the second hypothesis, Internal Audit also has a significant effect on Bad Credit Risk. This shows that the better BNCTL implements internal audit, the more efficient and effective the risk of bad loans can be and can be controlled properly. This is indicated by the t-count value obtained of 2,268 which is greater than the t-table of 1,995, with a significant level of 0.027 which is smaller than the 0.05 significance level. The results also show that the coefficient of determination or contribution (R square) of the Variable of Application of Risk Management and the Variable of Internal Audit to the Risk of Bad Credit is 0.394 or 39.4%, meaning that the Risk of Bad Credit can be explained by the Variable of Application of Risk Management and Internal Audit of 39.4% and the remaining namely (100% - 39.4%) = 60.6% Bad Credit Risk, influenced by other variables not examined in this study.</p> Yohanes Sri Guntur Jaime Soares ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 214 222 10.30996/die.v14i2.9624 Transformational Leadership in Human Resource Management: A Bibliometric Analysis of Academic Research on its Impact and Organizational Implications https://jurnal.untag-sby.ac.id/index.php/die/article/view/9286 <p>The present study offers a thorough bibliometric analysis of scholarly literature pertaining to the subject of "Transformational Leadership in Human Resource Management". The objective of this study is to examine the influence of transformational leadership within the context of human resource management (HRM) and its consequences for organizations. By employing a bibliometric methodology, a comprehensive dataset comprising peer-reviewed articles, conference papers, and other scholarly publications was compiled through data collection from diverse academic databases. The analysis elucidates the trends and patterns observed in the research, encompassing aspects such as the frequency of publications, growth patterns, and the extent of collaboration among authors and institutions. The study focused on the identification and comprehensive analysis of key themes and sub-topics pertaining to the concept of transformational leadership within the field of Human Resource Management (HRM). Moreover, the present study examines the spatial distribution of scholarly research and underscores the areas that have made the most noteworthy contributions. The results of this study illustrate the escalating fascination with transformational leadership in the field of human resource management (HRM) over time, suggesting its expanding significance in the realm of organizational leadership methodologies. This study investigates the effects of transformational leadership on different human resource management (HRM) functions, including employee motivation, job satisfaction, and performance. It aims to provide insights into the beneficial impact of transformational leadership on organizational outcomes.</p> <p><strong>Keywords: </strong>Transformational Leadership; Human Resource Management; Organizational Implications</p> Mauli Siagian ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 223 236 10.30996/die.v14i2.9286 THEORY LOGIC OF SERVICE DOMINAT FROM TIME TO TIME WELDING THE MARKETING STUDIES https://jurnal.untag-sby.ac.id/index.php/die/article/view/9622 <p>This study aims to examine the contribution of Vargo and Lusch's (V&amp;L) thinking to the Service-Dominant Logic (SD logic) from its first appearance until the present. Previous research has not specifically analysed all of V&amp;L's contributions since their seminal article on this perspective in 2004. A total of 146 scientific publications by V&amp;L with other authors on the SD logic perspective over a 17-year period (2004–2020) were identified. Each publication is subjected to content analysis using various keyword aspects. The findings show that the types of publications were predominantly journal articles and book chapters. V&amp;L collaborated with 95 authors, primarily from America and Europe. Regarding the origin of the research organizations, 64 institutions collaborated with V&amp;L. All V&amp;L publications are distributed across 44 scientific journals, including marketing and non-marketing journals or those from other social sciences. As a novelty, this research successfully explains the evolution of SD logic research over time-based on V&amp;L's work through a systematic investigation. Furthermore, this study traces V&amp;L's efforts to institutionalize SD logic.</p> Caetano Carceres Correia Cristino Gusmao ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-09-30 2023-09-30 14 2 237 250 10.30996/die.v14i2.9622