SciRepID - Scientific Publication Search

Publication Search

49,117 articles from 425 journals · 1,447 citations tracked

Showing 1-15 of 15

Analytics

Mirza Esvianti; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

Gilang Wicaksono; Emi Maimunah

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research addresses a paradoxical phenomenon in Lampung Province's Micro and Small Industry (MSI) sector (2018-2022), where high technology adoption is accompanied by declining business units and income inequality. The objective is to evaluate technical efficiency and productivity changes across 15 regencies/cities using the Variable Returns to Scale (VRS) Data Envelopment Analysis (DEA) model and the Malmquist Productivity Index (MPI). Results show an average technical efficiency of 0.838, indicating a 16.2% room for output improvement. Mesuji Regency serves as the benchmark with perfect efficiency. The main inefficiency stems from labor slack (averaging 3,458 people per region), reflecting disguised unemployment. The Malmquist index records an asymmetric productivity growth of 2.1% annually, entirely driven by technological progress (3.5%), while internal managerial efficiency contracted (-1.4%). Consequently, technology adoption requires structural intervention; regional governments must prioritize vocational training and basic managerial strengthening to reduce labor slack and break the MSI inefficiency cycle.

Widya Evriyani Putri; Zul Afdi Saputra; Safuridar Safuridar

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

This study aims to examine the influence of investment, labor, and unemployment rates on economic growth in Aceh Province. Economic growth is one of the main indicators in assessing the success of a region's development, so it is important to understand the factors that can influence it. The data used in this study are secondary data in the form of annual data for the period 2009–2023 obtained from the Central Statistics Agency (BPS) of Aceh Province and several related institutions. Data analysis was conducted using the multiple linear regression method with a time series approach. The results of the analysis show that the investment variable has a positive and significant influence on economic growth in Aceh Province, indicating that increased investment can encourage increased regional economic output. The labor variable also has a positive influence on economic growth, although its significance is lower compared to investment. Meanwhile, the unemployment variable has a negative and significant influence on economic growth, which means that increasing unemployment rates can suppress the rate of economic growth in Aceh Province.

Agustian Rosa Fajri; Anzu Elvia Zahara; Muthmainnah Muthmainnah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

Adibatunnisa Adibatunnisa; Zahra Ayu Agustin; Neli Nurul Azizah; Yoiz Shofwa Shafrani

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the sharia financial service strategy of Bank Syariah Indonesia (BSI) Banjarnegara Branch through the VRIO and PEST approaches, in order to identify internal advantages and external dynamics that affect the competitiveness of the institution. Using a qualitative-descriptive method, this study reveals that BSI Banjarnegara has a sustainable competitive advantage through sharia-based products that are difficult to imitate, a wide community network, and a personal service approach. In addition, the results of the PEST analysis show that political support, stable economic conditions, and the level of community religiosity are great opportunities for the growth of sharia finance in the region, although the level of digital technology adoption is still a challenge. The strategy of strengthening digitalization, education of sharia financial literacy, and product innovation such as Cicil Emas are the main keys in responding to market challenges and increasing financial inclusion. Thus, the results of this study provide a strategic direction for the development of sustainable and adaptive sharia services to changes in the business environment.    

Devrianti Rahma Satria; Moch. Reza Ivaldianto; Muhammad Yasin

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Industrialization has been a major driver in Indonesia’s transition from an agrarian to a modern economy. Its contribution to productivity growth, job creation, and economic diversification makes it a strategic component of national development. The integration between industry and other sectors such as agriculture, services, trade, and labor proves essential in strengthening competitiveness and achieving inclusive growth. Findings indicate that despite its potential, industrialization in Indonesia still faces challenges such as import dependency, limited skilled labor, and regional disparities. Therefore, future industrial strategies should focus on enhancing sectoral linkages, promoting equitable development, and improving human capital and infrastructure capacity to support sustainable economic growth.

Junita Lubis; Novrihan Leily Nasution

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of taste and price on consumer satisfaction in Rantauprapat Millennial Warkop. This type of research is associative research. Data collection in this study was carried out through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 100 respondents, while the population used in this study was millennial warkop customers of Rantauprapat. Data collection techniques are carried out by interviews, questionnaires and documentation studies. The data analysis tool used in this study uses SPSS. The data analysis technique in this study is descriptive analysis. The results of this study show that taste and price affect customer satisfaction at Rantauprapat Millennial Warkop.   

Kamila Maraya Harish; Cupian Cupian

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the Muslim boycott call after the issuance of Fatwa MUI No. 83 on the stock returns of Israel-affiliated companies listed on the Indonesia Stock Exchange. The stocks selected for the study include UNVR, FAST, MAPI, MAPA, MAPB, and PZZA. The results of this study indicate that there is no significant difference in the stock returns of companies affiliated with Israel after the issuance of Fatwa MUI No. 83 on November 8, 2023. This finding indicates a delay in the market response to public information related to the boycott call, which is characteristic of markets with lower efficiency levels. This research is expected to provide insights for the public and investors regarding the dynamics of the capital market in Indonesia in responding to a social event. In addition, the results of this study can also be taken into consideration for market authorities and related institutions in evaluating policies aimed at improving capital market efficiency in Indonesia.

Avriliani Dwi Septiana; Nera Marinda Machdar

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.

Korinus Reri

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine: 1) The development pattern of marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021; 2) The level of significance of the variability of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya; 3) The average stability level related to the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya. This type of research is comparative research. Data collection techniques are carried out using two approaches, namely through field research and library research. Data analysis techniques use quantitative analysis, namely development trend analysis, variability analysis, and relative variation analysis. The results of the study show that: 1) The development pattern of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021 always increases; 2) There is a significant difference in the average sales volume of the three types of fuel oil products marketed by PT. Masokan Multi Raya as a premium and diesel oil agent (APMS) in Waropen Bawah District; and 3) Premium (VR = 0.0601) is a leading product of PT. Masokan Multi Raya in Waropen Bawah District with the most stable distribution of sales volume, while diesel (VR = 0.0864) has the most unstable sales volume and the lowest volume of kerosene.

Afriyadi Afriyadi; Masayu Vrisaliani; Natasya Saffa Adesti; Raja Fitriana; Suci Alya +1 more

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Poverty is a common problem that continues to be faced by every region in the world, especially in remote areas, which causes an increase in poverty rates. To overcome the impact of the COVID-19 pandemic, serious efforts are needed to stop its spread, which must be supported by all levels of society by complying with government regulations. Because poverty reflects the inability to meet needs, poverty data is an important indicator in social analysis, especially for policy makers. This research aims to describe and analyze the role and policies that have been implemented by the Tanjungpinang City Government in efforts to reduce poverty. This research uses qualitative methods with literature study as a data collection technique. The conclusion that can be obtained from this research is that a comprehensive evaluation of these programs shows a reduction in the number of poor people and an increase in welfare as a result of the various initiatives implemented. Integrated health, education, skills training and social assistance programs have also helped in providing holistic solutions in overcoming the problem of poverty.

Diah Indri Anggriyanti; Lisrotul Munawaroh; Cita Kesha Avrillianda; Daariin Dewi Nabiilah; Nanda Luftiah Cahya May Salva +1 more

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial reports contain information about a company's finances which can be used to assess the company's performance in a certain period, so financial reports are very important for business owners because financial reports can see the financial condition of a business and carry out performance evaluations in order to advance the business. Financial reports can also be applied to MSMEs in Indonesia. However, the obstacle faced by MSMEs is regarding financial reports. Many MSMEs do not make financial reports due to a lack of knowledge in the financial sector and a lack of awareness of the importance of financial reports in running a small business. This research includes a case study approach with qualitative methods, collecting and retrieving data in this research in the form of observation, interviews and documentation. The research results show that the problem in this research is the limited human resources in preparing financial reports.

Ridwan Zaidaan; Edy Soesanto; Mochamad Raka Putra Basarah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Oil and gas exploration is the process of searching, evaluating, and identifying locations beneath the Earth's surface that have the potential to contain oil and natural gas. In Indonesia, the exploration of oil and gas is regulated by Law Number 22 of 2001 concerning Oil and Natural Gas, which "regulates the management of oil and natural gas, including exploration, production, and management of oil and natural gas resources in Indonesia." Indonesia has many companies involved in oil and gas exploration and production, one of which is PT Chevron. The implementation of Security Risk Management based on the 1945 Constitution in the Oil and Gas Exploration Phase at PT Chevron is a strategic step in ensuring operational safety and security in accordance with the principles of the Indonesian constitution. The 1945 Constitution emphasizes the importance of natural resources for national interests. Chevron, as an oil company operating in Indonesia, must comply with regulations and make maximum contributions to the development of the economy and welfare of local communities. Chevron is committed to improving the welfare of local communities through programs for economic development, health, education, and infrastructure. The involvement of the community in the decision-making process is also a key focus for this company.

Avrilia Ayunia Widyaningrum; Edy Soesanto; Rani Nur Azizah

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this study is to assess the performance of the DANA application as an electronic wallet and analyse the effect of managing the application's securities on user decision-making when using the application in the setting of the digital economy based on the sovereignty of the Unitary State of the Republic of Indonesia (NKRI). The study method employed was a qualitative literature review. The data was acquired by consulting relevant scholarly publications on Google Scholar to thoroughly comprehend the advancement of knowledge about the subject matter and identify areas of research that require further exploration. The hypothesis analysis revealed a significant correlation between the advantages of the digital economy, the growth of the digital economy, and the factors affecting the utilisation of E-Wallets or Dana apps within the Homeland. The development of the digital economy enhanced a nation's ability to withstand challenges by promoting economic sovereignty, cybersecurity and inclusive economic growth. Various factors, including data security and the rise of the digital economy, affected the utilisation of Dana applications. In addition, these factors affected the execution of national values. Utilising the Dana application as a digital wallet strengthened the nation's economic sovereignty and enhanced well-being and financial inclusivity across all segments of Indonesian society. Hence, comprehending the security management of the application and users' perspective regarding it is crucial in affecting users' trust and their decision to embrace the Dana application as their preferred E-Wallet for supporting the NKRI sovereignty-based digital economy.

Anggy Dwi Safitri; Elsa Putri Vrasetya; Misfi Laili Rohmi

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Human Development Index (HDI) is the level of population welfare with indicators including, Education, Health and Income. This research aims to examine the influence of poverty and unemployment levels on the human development index in Lampung Province for 2014-2023. The research methods sourced from the Central Statistics Agency of Lampung Province with multiple regression analysis using Statistics Product for Service Solutions (SPSS) software. The results show that poverty has a significant effect on HDI while unemployment does not have a significant effect on HDI.