DiE: Jurnal Ilmu Ekonomi dan Manajemen

The Influence of E-Commerce Innovation and E-Services Quality on Customer loyalty with Customer Satisfaction as Mediator in Gen-Z

Dylan Siva Latangka, Siti Rahayu, Fitri Novika Widjaja — Thu, 31 Oct 2024 08:15:19 +0000

This study investigates the influence of e-commerce innovation and e-service quality on customer satisfaction and loyalty among Gen-Z students in Surabaya. Utilizing a non-probability sampling technique and the Lameshow formula, data were gathered via a structured questionnaire from 384 active students aged 20-25 years. Multiple linear regression analysis, conducted with the PLS program, revealed that all variables met the validity (AVE > 0.05) and reliability (Cronbach's alpha > 0.7) criteria. The hypothesis tests indicated that e-commerce innovation does not significantly affect customer loyalty (P-value 0.976 > 0.05), whereas e-service quality does (P-value 0.000 < 0.05). Both e- commerce innovation and e-service quality significantly impact customer satisfaction (P-value 0.000 < 0.05), which, in turn, significantly influences customer loyalty (P-value 0.000 < 0.05). Additionally, the study found that e- commerce innovation and e-service quality significantly affect customer loyalty when mediated by customer satisfaction (P-value 0.000 < 0.05).

The Effect of Audit Quality and Financial Performance on Audit Delay (Empirical Study on LQ45 Companies in 2021-2023)

Tiffany N.P.G, Melda Mariana Poeh, Jecklyn Ndoloe — Thu, 31 Oct 2024 08:45:20 +0000

The financial report is an information medium that is very useful for stakeholders. The financial statements owned by the company can be used for stakeholders to make decisions. Financial statements presented by companies must be audited because audited financial statements can increase the confidence of financial statement users. One of the important factors in financial statements is timeliness. Financial statements can be very useful if financial statements are presented on time, therefore the financial statements presented must be timely so that decision-making can also be taken appropriately. The purpose of this study is to see what factors can affect audit delays. Audit delay is the time difference between the closing date of the book and the date of signing the auditor's report. The sample in this study is companies with the LQ45 index, because LQ45 index companies are companies that have a healthy financial condition. Data will be taken from the Indonesia Stock Exchange website for 3 years. Data analysis will be carried out using SPSS by performing the Classical Assumption Test and the Multiple Linear Regression Test. The targeted output is journal publication in accredited national journals.

Keywords: Audit Delay, Profitability, Leverage, Audit Quality

VILLAGE FUND MANAGEMENT TOWARDS VILLAGE INDEPENDENCE, THROUGH THE EMPOWERMENT OF BUMDes IN SIMEULEU REGENCY

Ikbal Ramzani P M. Daud — Thu, 31 Oct 2024 09:18:46 +0000

This study aims to examine the effect of village fund management on village independence, through BUMDes empowerment in Simeuleu Regency. The study was conducted on 171 samples with the chairman, secretary and treasurer of the village as respondents from 138 villages in simeuleu Regency. Data was collected through questionnaires and analyzed using the analysis of the Statistical Package for the Social Science (SPSS) 23. The results showed that the partial and simultaneous management of village funds had a significant effect on village independence. Meanwhile, the partial and simultaneous BUMDes empowerment test strengthens the influence of village fund management on village independence in Simeuleu Regency. So the partial statistical test carried out in this study can be concluded that Ha1, Ha2, Ha3 and Ha4 are accepted.

The Influence of Financial Aspects on the Valuation of Telecommunication Issuers on the IDX (Period 2018-2022)

Enny Istanti — Thu, 31 Oct 2024 12:10:44 +0000

Businesses now have to continuously compete to stay in business due to the ever-accelerating flow of information and technological improvements that increase economic competitiveness. Finding out how capital structure, business size, and profitability impact telecom companies listed on the IDX between 2018 and 2022 is the aim of this study. Research using quantitative methods is the approach adopted. Financial reports stored on the IDX serve as the study's secondary data source. Purposive sampling was the method used to choose the study's sample. Nine companies with a total of five years of observation satisfied the criteria to be utilized as samples, hence 45 observation samples were used in this study. The study's findings indicate that a company's valuation is influenced by its size, profitability, and financial structure. A company's value is influenced simultaneously by its size, profitability, and capital structure.

Financial stability, Financial Target and External Pressure on Financial Fraud

Agnes K. B. Mudamakin, Wilsna Rupilu, Eugenia Hendrini P. Tanan — Thu, 31 Oct 2024 12:25:44 +0000

The research summary is no more than 300 words containing the urgency, objectives and targeted outcomes. Audits are designed to provide assurance regarding the presentation of financial reports that do not contain material misstatements and provide confidence in management accountability. Material misstatements in financial statements are caused by incomplete or biased financial reporting or due to fraud being committed. The results released by ACFE in 2022 show that Indonesia is ranked 4th most fraudulent country in Asia Pacific. There were 23 cases of fraud in Indonesia, 6.7 percent of which were financial fraud. The biggest fraud comes from the financial sector. This shows that there are still management who commit fraud on financial reporting. Therefore, the aim of this research is to examine the influence of financial stability, financial targets and external pressure on financial fraud. This research will take data from types of manufacturing companies listed on the Indonesian Stock Exchange. The results show that financial stability has no influence on financial fraud, while financial targets and external pressurers have an influence on financial fraud

The Influence of Regulatory Compliance, Use of Information Technology, and Leadership Commitment on Securing Fixed Assets in the Regional Revenue and Assets Agency of East Nusa Tenggara Province

Eugenia Hendrini, Agnes Kidi beda Mudamakin, Wilsna Rupilu — Thu, 31 Oct 2024 12:40:11 +0000

One of the regional assets managed by the regional government is fixed assets. In relation to fixed asset management, in the NTT Provincial Government, the authority to manage fixed assets rests with the NTT Provincial Regional Revenue and Assets Agency. Based on NTT Province Regional Regulation Number 1 of 2019 concerning Amendments to East Nusa Tenggara Province Regional Regulation Number 9 of 2016 concerning the Formation and Structure of East Nusa Tenggara Province Regional Apparatus. The Regional Revenue and Assets Agency has the task of "assisting the Governor in carrying out some regional household affairs in the field of Regional Revenue and Asset Management". Based on balance sheet data from the NTT Provincial Government, it was found that the nominal value of fixed assets had increased and some had decreased. Throughout 2018-2023, the nominal assets of land, equipment and machinery, buildings and structures, and other fixed assets have increased. Road, irrigation and network assets experienced a decline in 2019 and an increase in 2020-2023. Construction assets under construction experienced an increase in 2019, 2020 and 2022, while in 2021 and 2023 they experienced a decrease. The formulation of the problem in this research is as follows. What is the description of regulatory compliance, use of information technology, leadership commitment and management of fixed assets at the Regional Revenue and Assets Agency of East Nusa Tenggara Province? Does regulatory compliance have a positive and significant effect on fixed assets by the Regional Revenue and Assets Agency? East Nusa Tenggara Province.

Entrepreneurial Orientation (EO) and Performance Among Micro, Small and Medium Enterprises (MSMEs) (From an RBV Perspective)

Sarsiti - Sarsiti — Thu, 31 Oct 2024 13:06:28 +0000

The research aims to examine the influence of entrepreneurial orientation (EO) on the performance of Micro, Small and Medium Enterprises (MSMEs) from the RBV perspective. RBV says that to achieve sustainable competitive advantage requires resources, these resources can be tangible or intangible resources, are heterogeneous, not perfectly distributed and must meet the VRIN (Valuable), Rare (rare), imitable framework (not easily imitated) and In-imitable (Not replaceable). Entrepreneurial orientation (EO) has been identified as one of the most significant resources that determines company performance and competitive advantage. The concept of EO manifestation consists of innovation, proactiveness, autonomy, competitive aggressiveness, and risk taking. As a result, companies with high EO are considered more innovative in terms of product and market combinations, take bold strategic decisions to seize new opportunities, and stay ahead of the competition. They are also known to favor high-risk, high-reward activities. These behavioral patterns are intangible and distributed among members of the organization, so they are rare, valuable, and cannot be imitated or replaced. Also, it strengthens the valuable, rare, non-substitutable and non-imitable elements of EO resources. A company's EO is unique to that company, so it becomes a source of performance improvement and sustainable competitive advantage.

the Financial Risks in Toll Road Development in Indonesia: Challenges and Development Strategies for the Probowangi Toll Road

Aminuddin - Aziz — Thu, 31 Oct 2024 13:28:30 +0000

Probolinggo-Banyuwangi toll road, which crosses mountainous areas in East Java. Toll road construction in areas with varying topography often faces significant technical and environmental challenges, which can affect costs, completion time, and project sustainability. This study uses a quantitative approach with a descriptive method to evaluate risk factors that impact project finances, such as construction costs, dependence on funding sources, interest rate fluctuations, and traffic volume predictions. Primary data was collected through questionnaires, while secondary data was obtained from financial planning documents and related project topography. Data analysis was conducted using multiple linear regression with a path analysis model. The results of this study are expected to identify key variables that influence financial risk and provide recommendations for effective mitigation strategies. This research is expected to contribute to the development of policies and financial risk management practices for similar infrastructure projects in the future.

Green leadership: Sustainability Accounting Catalyst towards Digital Business Development

Irda Agustin Kustiwi — Thu, 31 Oct 2024 22:30:22 +0000

This research was conducted with the aim of developing descriptively the concept of green leadership as a catalyst for sustainability accounting towards digital business development. This study uses a qualitative method, with a literature review design. The secondary data sources tested were only articles or journals indexed by Scopus Q1, Q2, Q3, Q4 and International Journals. This research was conducted because there is still a scarcity of research themes on green leadership and digital business economics, especially sustainability accounting in Indonesia. This research is a development of the concept of accounting economics, especially green leadership towards the sustainable development of digital business.

THE EFFECT OF REGIONAL ORIGINAL REVENUE AND BALANCING FUNDS ON REGIONAL EXPENDITURE AND THE OCCURRENCE OF THE FLYPAPER EFFECT ON THE KUPANG DISTRICT GOVERNMENT FISCAL YEAR 2019-2023

Sri Endar Utami, Yunelci M. Seliamang, Rina Seubelan — Thu, 31 Oct 2024 00:00:00 +0000

This study aims to analyze the influence of Regional Original Income (PAD) and Balancing Funds on Regional Expenditures and explore the occurrence of the Flypaper Effect in the Kupang Regency Government during the 2019-2023 period. This type of research is quantitative research. The population in this study is the Kupang Regency APBD report for the 2019-2023 fiscal year and the sample used is the Kupang Regency LRA for 2019-2023. The data used are secondary data with documentation and literature study methods. The analysis method used is multiple linear regression with the help of SPSS software.

The results of the study indicate that partially, both PAD and Balancing Funds do not have a significant effect on Regional Expenditure as evidenced by a greater significant value (PAD 0.416 > 0.05 and Balancing Fund 0.423 > 0.05). Simultaneously, these two variables also do not have a significant effect on Regional Expenditure as evidenced by a greater significant value level (0.451 > 005). However, a Flypaper Effect phenomenon was found in Kupang Regency, where Balancing Funds have a greater effect than PAD on Regional Expenditure as evidenced by the regression coefficient value of Balancing Funds of 0.299 compared to PAD which is -2.546. This study suggests that the Kupang Regency Government evaluate the PAD management policy and optimize the use of Balancing Funds to increase the effectiveness of regional expenditure allocation

Analysis Of Local Tax Contribution, Local Retribution, Results Of Management Of Separated Local Assets And Other Local Original Revenue Legitimately Towards Local Revenue In The Local Government Of Kupang City

Zainuddin Adang Djaha, Bernad A. Willem Bowakh, Rosdiana Mata — Thu, 31 Oct 2024 00:00:00 +0000

The implementation of Law No. 23 of 2014 concerning Regional Government and Law No. 33 of 2004 concerning Central and Regional Financial Balance has caused fundamental changes regarding the regulation of relations between the Center and Regions, especially in the field of government administration and in financial relations between the Central and Regional Governments, known as the era of regional autonomy. In the current era of regional autonomy, regions are given greater authority to regulate and manage their own households. The objectives include bringing government services closer to the community, making it easier for the community to monitor and control the use of funds sourced from the Regional Revenue and Expenditure Budget (APBD), in addition to creating.

The contribution of regional taxes to the regional income of Kupang City in 2020 was 8.59%, The contribution of regional taxes to the regional income of Kupang City in 2021 was 8.32%, The contribution of regional taxes to the regional income of Kupang City in 2022 was 10.38%. The contribution of levies to the regional income of Kupang City for 2020 was 3.33%, The contribution of levies to the regional income of Kupang City for 2021 was 3.38%, The contribution of levies to the regional income of Kupang City for 2022 was 5.56%

The results of the achievement of the percentage of regional independence when associated with the pattern of relations between the central government and regional governments in the implementation of regional autonomy, especially the implementation of Law Number 33 of 2004 which has been amended to Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, then the regional financial independence of Kupang City is in an instructive relationship pattern, where the role of the central government is more dominant in financing the development of Kupang City than the independence of the regional government so that it is considered that the regional government has not been able to implement regional autonomy

The Influence of Education Level, Human Development Index, Labor and Life Expectancy on Economic Growth in Blora Regency 2010-2022

Donna Laili Octaviana — Thu, 31 Oct 2024 22:53:37 +0000

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pendidikan, indeks pembangunan manusia, angkatan kerja, dan angka harapan hidup terhadap pertumbuhan ekonomi di Kabupaten Blora tahun 2010-2022. Penelitian ini menjelaskan teori-teori tentang tingkat pendidikan, indeks pembangunan manusia, angkatan kerja, dan angka harapan hidup disertai dengan angka harapan hidup, serta korelasi antara variabel prediktor dan variabel hasil serta dilengkapi dengan penelitian, kerangka kerja, dan hipotesis sebelumnya. Penelitian ini menggunakan metode kuantitatif yang dikenal dengan penelitian kausal-komparatif. Sumber data berasal dari BPS Kabupaten Blora. Populasi dalam penelitian ini adalah seluruh data indikator makroekonomi di Kabupaten Blora. Sampel penelitian ini menggunakan data tingkat pendidikan, indeks pembangunan manusia, angkatan kerja, angka harapan hidup dan pertumbuhan ekonomi di Kabupaten Blora tahun 2010 sampai dengan tahun 2022. Metode pengumpulan data menggunakan penelitian kepustakaan dan dokumentasi. Dalam penelitian ini dilakukan uji asumsi klasik meliputi penilaian normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan software Eviews 9.

Hasil penelitian menunjukkan bahwa tingkat pendidikan tidak berpengaruh terhadap pertumbuhan ekonomi. Indeks Pembangunan Manusia tidak berpengaruh terhadap pertumbuhan ekonomi. Tenaga kerja mempengaruhi pertumbuhan ekonomi. Angka Harapan Hidup tidak berpengaruh terhadap pertumbuhan ekonomi di Kabupaten Blora tahun 2010-2022.

Kata Kunci: Tingkat Pendidikan, Indeks Pembangunan Manusia, Tenaga Kerja, Angka Harapan Hidup dan Pertumbuhan Ekonomi.