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Pandu Fajar Pramudya; Marseto Marseto

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the relationship between fiscal dependence, the effectiveness of locally generated revenue (PAD), and the degree of fiscal decentralization on the Human Development Index (HDI) in four regencies on Madura Island Bangkalan, Sampang, Pamekasan, and Sumenep which have consistently reported the lowest HDI scores in East Java Province. Utilizing panel data from 2011 to 2023, the findings indicate that all regencies remain highly fiscally dependent, with fiscal dependency ratios exceeding 89%. Central government transfers dominate local budget structures, significantly limiting local fiscal autonomy. While PAD effectiveness shows notable achievements such as Pamekasan’s 136.09% realization rate its contribution to total regional revenue remains relatively low. This is reflected in the modest degree of fiscal decentralization, which ranges between 8.56% and 10.72%. Such fiscal limitations hinder the ability of local governments to invest in strategic sectors that directly impact human development, including education, healthcare, and public services. The analysis also reveals that despite effective PAD realization, its nominal value is insufficient to drive substantial improvements in HDI, especially when not supported by strengthened fiscal capacity and local economic mobilization. These findings suggest that PAD effectiveness alone does not translate into better human development outcomes without broader fiscal empowerment. Therefore, a comprehensive fiscal decentralization strategy is required one that not only enhances revenue generation but also improves budgetary governance and optimizes local economic resources. Strengthening local fiscal autonomy is essential for ensuring targeted, efficient, and equitable investment in human development sectors, ultimately fostering sustainable regional development across Madura Island.

Aldien Ramadhan; Ida Bagus Cempena; Endah Budiarti

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research investigates the impact of tourist attractions, service quality, and electronic word of mouth (e-WOM) on visitors’ intention to revisit Sendang Tourism Village, located in Tulungagung, East Java. Additionally, the study explores the function of visitor satisfaction as an intermediary variable and digital promotion as a potential moderator. The study emerged from the concern over fluctuating visitor numbers despite Sendang’s rich appeal in terms of natural landscapes, cultural heritage, and traditional charm. A quantitative method was applied, making use of a structured data collection process structured survey distributed to 138 individuals who had previously visited the site. The data were examined through Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate and interpret the relationships between the research variables both the direct and mediated pathways between variables. This technique was chosen for its ability to explain complex relationships within behavioral research. The results reveal that tourist attraction, service quality, and e-WOM have a significant positive influence on revisit intention. Furthermore, tourist satisfaction was shown to act as a bridging variable between these predictors and return visits. On the other hand, digital promotion was not found to significantly moderate these effects. This indicates that digital marketing, while useful, may not independently boost visitor return rates unless paired with strong destination quality and positive visitor experiences. From a conceptual standpoint, the study contributes to tourism marketing discourse by incorporating both mediation and moderation into the revisit intention framework. In practical terms, the findings highlight the need for tourism managers to prioritize visitor satisfaction and enhance the core travel experience. Digital tools should complement rather than replace genuine service improvements and compelling destination features to effectively encourage repeat tourism.

Lisa Andriani; Sunardi Sunardi; Sina Setyadi

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This study aims to examine the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between Perceived Organizational Support (POS), Perceived Organizational Commitment (POC), and employee performance in a state-owned enterprise in Indonesia. In the context of growing public expectations for improved service quality, organizations are challenged to enhance employee performance not only in formal roles but also in discretionary behaviors. Based on Social Exchange Theory (SET), this research proposes that POS and POC can affect performance both directly and indirectly through OCB. Data were collected through a census of 138 permanent employees at PT Jasa Raharja, East Java Branch. The analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the hypothesized relationships. The findings show that POS has a significant positive influence on both OCB and employee performance. On the other hand, POC significantly influences OCB but does not have a direct impact on performance. The results also reveal that OCB plays a partial mediating role in the relationship between POS and performance, while it acts as a full mediator in the relationship between POC and performance. These findings emphasize the importance of fostering OCB within the organization to optimize the impact of support and commitment on employee performance. Encouraging voluntary, extra-role behaviors can bridge the gap between how employees perceive organizational treatment and how they perform. The study suggests practical implications for human resource management in public sector institutions. Policies should focus on building a supportive and engaging work climate that enhances affective commitment and acknowledges employee contributions beyond formal duties. Doing so will not only improve individual performance but also contribute to broader organizational effectiveness in a competitive and service-oriented environment.

Wahyu Rochana; Novie Noordiana; Agung Pribadhi

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Rice Bowl (Nasi Mangkok) culinary business in Indonesia has experienced rapid growth after the COVID-19 pandemic and has become a key part of the modern food industry, meeting consumer demand for convenience and taste. Since 2020, rice bowl sales have continued to rise annually, driven by shifting consumption habits toward food delivery services like GoFood and GrabFood. Despite this trend, academic studies on the rice bowl business remain limited. Classified as convenience food, rice bowl consumption has increased by over 10% from 2019 to the projected figures in 2025. Sales volume has risen from 1.5 billion portions in 2020 to over 3 billion in 2025, with an annual growth rate of 10–15% and estimated revenues between IDR 15–20 trillion per year. With rising demand, many rice bowl brands have entered the market. However, consumers often struggle to decide which brand to choose, as purchasing decisions are influenced by multiple factors. This study analyzes consumer behavior influencing rice bowl purchasing decisions, focusing on cultural, social, psychological, and personal factors, with a case study in Sidoarjo Regency, East Java. Using an explanatory research design, the study surveyed 161 consumers across four sales locations.The F-test results show that all four variables simultaneously have a significant positive effect on purchasing decisions (at the 99% confidence level). However, the t-test results reveal that the cultural factor (X1) negatively influences purchasing decisions, while social, psychological, and personal factors have a positive impact. Among these, the psychological factor (X3) is the most dominant, highlighting the importance of consumer motivation and perception in shaping buying behavior. Enhancing this factor can support the sustainable growth of rice bowl businesses in Sidoarjo.

Moh Irfan Affandi; Purnamie Titisari; Diana Sulianti K. Tobing

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

The purpose of this study is to determine the effect of compensation, employee well-being and work motivation as intervening variables on employee performance, this study will test the direct and indirect effects. In this study using quantitative research methods. The number of samples used in this study totalled 112 respondents. By using saturated sampling technique where the entire population is sampled. By using Smart PLS version 3, the analysis results show that 1) compensation has a significant effect on employee well being 2) compensation has a significant effect on work motivation 3) compensation has a significant effect on employee performance 4) employee well being has a significant effect on employee performance 5) work motivation has a significant effect on employee performance 6) compensation mediates the effect of employee well being on employee performance 7) compensation mediates the effect of work motivation on employee performance.

Nadya Septian Monica; Dwi Susilowati

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This research examines the impact of the open unemployment rate, average years of schooling, and population growth on poverty levels in districts and municipalities across East Java Province during the 2019-2023 period. By employing panel data regression and a quantitative approach, the study identifies key determinants of poverty and visualizes their geospatial distribution. The findings indicate that the open unemployment rate significantly increases poverty, whereas the average years of schooling significantly reduces it. On the other hand, population growth exhibits a positive but statistically insignificant effect. A simultaneous test confirms that the independent variables collectively influence poverty, contributing 99.03% to its variation. The study underscores the importance of improving access to education, creating employment opportunities, and managing population growth as essential strategies for poverty alleviation. These findings are intended to serve as a foundation for strategic and sustainable poverty reduction policies in East Java.

Novi Puji Setiyoharti; Teguh Hadi Priyono; Regina Niken Wilantari

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the qualitative relationship between government fiscal expenditures and poverty reduction in East Java, Indonesia. Despite contributing significantly to national poverty reduction, East Java still has the largest number of poor residents among provinces in Java. The research focuses on four key variables: education expenditure, health expenditure, village funds (Dana Desa), and non-cash food assistance (BPNT). Using a qualitative descriptive approach, the study synthesizes secondary data from 2019 to 2024, including statistical reports from BPS and budget data from the Ministry of Finance, as well as previous empirical studies. Findings reveal that government health expenditure and village funds tend to have a stronger and more consistent impact on reducing poverty, particularly in rural areas. Education spending shows mixed results, often influenced by local capacity and governance. Meanwhile, BPNT contributes to short-term consumption but lacks sustainable poverty alleviation effects due to limited value and targeting issues. The results support the capability approach, highlighting the importance of access to basic services for long-term well-being, and reinforce the social democratic view that structural intervention is necessary to address inequality. This study concludes that poverty reduction efforts must go beyond funding amounts and focus on contextual relevance, implementation quality, and spatial equity. A place-based approach supported by strong local governance is essential for effective poverty alleviation in diverse regions like East Java.

Virana Mega Putri; Alicia Indriani Putri; Hepy Amrelia; Mohammad Insan Romadhan

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In exploring the important role of Candi Pari, the Mpu Tantular Museum, and Kampung Lawas Maspati as branding destinations, these sites significantly contribute to strengthening cultural identity and enhancing tourism appeal in East Java. Candi Pari, with its architectural beauty and historical value, serves not only as an attractive landmark but also as a profound symbol of cultural richness. The Mpu Tantular Museum functions as an information and educational center, housing collections of artifacts that reflect the historical journey and traditions of the local community, providing visitors with an educational experience. Kampung Lawas Maspati adds a unique dimension by offering visitors the opportunity to interact directly with the traditions and daily life of the local people. Through cultural preservation and the promotion of traditional activities, this village successfully attracts tourists seeking to experience the authenticity of Javanese culture. This article also discusses the branding strategies implemented to enhance the visibility and competitiveness of these three destinations in the tourism market. Through an integrated approach, these locations not only serve as tourist attractions but also as means to raise awareness of the importance of cultural preservation. Ultimately, this article emphasizes that developing tourist destinations based on local identity can have a positive economic impact on the community while preserving the region's rich cultural heritage

Muhammad Raghid Alfatiy; Raihan Ade Ghuffar; Reni Ria Armayani Hasibuan

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to examine how production costs factor into producer choices, particularly those pertaining to output volume, selling price estimation, and company growth strategies.  The research examined micro and small business players in Kediri Regency, East Java, employing a descriptive quantitative technique.  The findings demonstrate that the production cost structure, particularly the preponderance of variable costs, considerably affects the quantity of output and the margin for price adjustment.  It has additionally been demonstrated that saving money encourages manufacturers to take risks and grow their companies.  Moreover, management accounting-based cost tracking, waste reduction, and sourcing local raw materials are all cost management tactics that impact a company's strength and ability to compete.  Producers' long-term strategic decision-making is therefore influenced by effective production cost management, which in turn affects operational sustainability.

Dimas Setiawan; Ridho Pamungkas; M. Naf’an; Galang Romadhona

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the potential for digital branding transformation of Mitra Havana Sulung Mandiri, a construction service company in East Java, through the utilization of TikTok as a promotional platform. Using observations and interviews, the research identified strong visual content opportunities from the company’s activities, such as documenting construction progress, showcasing before-and-after project visuals, and sharing client testimonials. These elements offer significant storytelling potential for engaging online audiences. However, several internal barriers hinder optimal implementation. These include limited digital literacy among staff, inadequate content creation tools, and the absence of standardized procedures for producing and publishing content. Externally, skepticism toward social media marketing in the construction sector and the unpredictability of TikTok’s algorithm also create challenges. Thematic analysis revealed three primary needs: maximizing existing visual assets to create compelling narratives, enhancing internal capacity through targeted digital training, and developing a culture that supports continuous digital engagement. To address these, the study proposes an initial strategy involving educational content, behind-the-scenes videos, and a clear content production guide. In addition, it suggests forming a dedicated social media team, running a 30-day continuous content campaign, and collaborating with local creators to expand reach. These recommendations align with existing literature on the role of short-form video in increasing brand awareness, credibility, and trust in service-oriented industries. By integrating strategic content planning, capacity building, and consistent online engagement, construction SMEs can position themselves competitively in the evolving digital marketplace. The case of Mitra Havana Sulung Mandiri demonstrates that even in traditionally offline industries, leveraging TikTok can offer a pathway toward brand differentiation and long-term audience growth.

Dwi Arief Rahman; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to identify leading sectors through the Location Quoetient (LQ) approach and Shift Share analysis. The LQ approach is used to determine the base sector based on structural advantages, while shift share measures the competitive advantage of the economic sector at the local level compared to the provincial level. The data used is the GRDP of Malang City and East Java Province for 2020-2022 at constant prices. The results of the analysis show that of the 17 sectors analyzed, only two sectors meet the criteria as leading sectors, namely the financial and insurance services sector and the education services sector. These two sectors not only have LQ values >1, but also show DK values >0, signaling superiority in economic structure and growth. This finding emphasizes the importance of strengthening the strategic services sector as a driver of sustainable economic development in Malang City.  

Jayus Amirullah Parera; Adiati Trihastuti

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

Anggun Prasiwi; Gladys Lhexya Faradhila; Mila Zulficka Dewi; Adinda Zakiya Putri Rahmandhani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the role of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Tax (BBNKB) in supporting the increase in Regional Original Revenue (PAD) of East Java Province for the period 2020 to 2024. This study uses a descriptive quantitative approach. The data used are secondary data obtained from the government. The study results indicate that PKB consistently contributes significantly to PAD, with an average of 43.78%, which falls into the category of highly contributing. Meanwhile, BBNKB shows a fairly stable contribution of 22.74%, categorized as moderately contributing. Both types of taxes serve as the backbone of local revenue, particularly in the context of fiscal autonomy and strengthening local development capacity. This study recommends the need to optimize local tax strategies, including improving service delivery and taxpayer compliance, to ensure that PAD revenue continues to grow sustainably.

Anugerah Aldiandra Kusuma; Siti Mujanah

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of core values of Morality, work facilities, and work- life balance on employee commitment, with mental well-being as a mediating variable. This study was conducted on employees in the Administrative Bureau of the Leadership of the Regional Secretariat of East Java Province using a quantitative approach. Data was collected through a questionnaire of 50 respondents and analyzed using regression tests and Sobel Test to test the mediation effect. The results of the study show that the core values of Ber-Akhlak in work, work facilities, and work-life balance have a positive and significant influence on mental well-being. In addition, mental well-being has a significant influence on employee commitment and mediates the relationship between the three independent variables and employee commitment. Work facilities provide the greatest mediation influence compared to the core values of Moral Character and Work-Life Balance, emphasizing the importance of the role of leaders in supporting the mental welfare of employees in carrying out their work. This finding gives implications that the Administrative Bureau of the Leadership of the Regional Secretariat of East Java Province can increase employee commitment by implementing the core value policy of Ber-Akhlak, supporting work-life balance, and strengthening work facilities. This research also contributes to the human resource management literature by offering a new perspective in supporting employee mental well-being as a strategic factor in increasing organizational loyalty.

Sielly Budi Prameswari

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Namely, 42% of frauds are detected by complaints (tips). Research comparing theory and empirical evidence on private entities in Indonesia is quite minimal. This research aims to prove the influence of an ethical code on the risk of asset misappropriation through whistleblowing intentions. The population of this study are employees of medium-scale entities in Jabodetabek and East Java. The sampling method used is purposive. The sample for this research is companies located in Jabodetabek and East Java with employees ranging from 70 to 150 people. This research uses primary data, namely a questionnaire. The researcher tested the validity and reliability of the data through a pilot test. If these two conditions are already met, the data then being analyzed further using path analysis. The data must also meet classical assumptions and linearity testing in path analysis testing. The researcher tested the direct influences using Ordinary Least Square. Meanwhile, the Sobel Test was used to test the indirect influence of the research variables. The Sobel Test results show that whistleblowing intention is proven to mediate the influence of the ethical code on the risk of asset misappropriation. The mediating effect of whistleblowing intention is partial. Whistleblowing intention as a mediator variable has been proven in this research, in line with various previous studies. Because it is proven to mediate partially, the novelty in this research is apart from being a mediator variable, whistleblowing intentions can also be an independent variable, with the risk of asset misappropriation as the dependent variable.

Ikram Adiputra Jufri; Aisyah Aisyah

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The cage has an important role in successful production because a comfortable cage will produce maximum productivity. The aim of this research is to determine the comparison of the productivity of laying hens in the Open House system and the Closed House system at Adam Farm. The method used in this research was to collect data by observing recording data obtained from the two cage systems at Adam Farm. The method used is a descriptive method, then a t test is carried out from December 2023 to February 2024 at Adam Farm Magetan, East Java. The results obtained in this research are the average value of feed intake for maintenance with an open system of 119.98 gr/head, while for maintenance with a closed system it is 131.10 gr/head, the average value -The average feed conversion ratio for maintenance with an open system is 2.92 kg, while for maintenance with a closed system it is 2.37 kg, the average value of hen day production for maintenance with an open system. Amounted to 67.68% while with closed system maintenance  it was 84.12%, and the average mortality value for maintenance with an open system was 5 animals while with maintenance with a closed system amounting to 9 heads. The conclusion from this research is that maintenance with a closed system produces better productivity than an open maintenance.

M. Ainur Ridlo

Jurnal Manajemen Pariwisata dan Perhotelan 2025 International Forum of Researchers and Lecturers

The Sewu Sambang Tourism Area is located in Banyuwangi Regency, East Java Province. This area has a unique culture and natural beauty that is very interesting to visit. Therefore, the design of this tourist area was carried out using a sustainable design approach. The design was carried out by considering aspects of ecological, social and economic sustainability. Ecological aspects are taken into account by selecting environmentally friendly building materials, good waste management and the use of renewable energy. Social aspects are taken into account by involving local communities in managing tourist areas and paying attention to local wisdom in design. The economic aspect is considered by building small and medium businesses that support tourist areas, so that they can increase the income of the surrounding community. The design of this tourist area involves sustainable land use, so that it does not damage the surrounding environment. The land used to build tourist attractions such as buildings, parks and parking lots is also adapted to the surrounding environmental conditions, so that it does not disturb the life of local flora and fauna. Apart from that, the use of renewable energy such as solar panels is also carried out to meet electricity needs in tourist areas. The design of this tourist area also pays attention to local wisdom by using building materials and furniture produced by local craftsmen. Apart from that, local wisdom is also demonstrated through art and cultural exhibitions, as well as the use of regional specialties. By designing a sustainable Sewu Sambang tourist area, it is hoped that it can improve the quality of life of the surrounding community, increase community income, and preserve local culture and environment.

Amelia Fiani Putri; Nur Mulya Ningrum; Fairuzia De Esqirani; Tiara Alindyadini; Adelia Nanda Safitri +3 more

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Many regions in Indonesia face structural problems such as economic inequality. Economic inequality remains a significant obstacle to the development process, especially in developing countries such as Indonesia. The objective of this study is to determine the influence of Unemployment Rate, Education Index, and Poverty Rate on Economic Inequality in East Java Province. This study employs a quantitative method using secondary data analysis from the Central Bureau of Statistics (BPS) for the years 2010–2023. The analysis method used is multiple regression with classical assumption tests. The results of the study indicate that the Education Index and Percentage of Poor Population variables have a significant and positive impact on economic inequality, while the unemployment rate has a significant but negative impact on economic inequality in East Java Province. These findings suggest the need for further analysis of other factors influencing economic inequality to achieve equitable welfare for the community. The implications of this study can serve as a reference for the government in formulating inclusive development policies to reduce economic inequality in East Java.

Rojiid Arbi Muhyardho; Zahda Hermalia Hasanah; Ahmad Raihan Bahrul Ilmi; Nasik Fikri Haidary; Nur Hidayatus Sholihah +5 more

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This article explores the integration of religious moderation values within the tradition of orphan charity (santunan anak yatim) in a multicultural community. Conducted as part of a community service program (Kuliah Kerja Mahasiswa) by ten students from Universitas Islam Negeri Maulana Malik Ibrahim Malang, this study took place in Sumberkradenan Village, Pakis Subdistrict, Malang Regency, East Java. Using a qualitative descriptive approach through interviews, observation, and documentation, the research uncovers how a routine act of religious compassion becomes a powerful medium for fostering social harmony, tolerance, and interfaith cooperation. The findings reveal that orphan charity is not merely a religious obligation but also a social practice that embodies the spirit of inclusiveness, solidarity, and mutual respect across diverse religious and cultural groups. This study highlights the potential of local religious traditions as grassroots models for promoting religious moderation in contemporary society.

Devi Tridayanti; Ismaul Lili Rahma; Adip Nainul Amani; Gustina Masitoh

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The issue of fairness in regional development in Indonesia remains a significant challenge, particularly concerning the disparities between urban and rural areas, Java and outside Java, as well as between the western and eastern regions of Indonesia. This imbalance reflects an uneven distribution of investments influenced by the national political-economic structure. The sectoral development approach has been deemed inadequate in addressing these disparities, making the regional-based approach an alternative option to prioritize development in accordance with local potential. Several regional growth theories, such as the export base theory, resource advantage theory, and neoclassical approach, assert that a region's economic growth heavily depends on the availability of natural resources, labor, capital, and technological innovation. The primary indicator for assessing growth and economic well-being in society is Gross Domestic Product (GDP) The increase in GDP accompanied by a decrease in the unemployment rate serves as an indicator of successful development. Therefore, the strengthening of regional development needs to be accompanied by equitable investment strategies and approaches that are appropriate to local characteristics so that the growth achieved can be inclusive and fair.