https://jurnal.umpar.ac.id/economos/issue/feed Economos : Jurnal Ekonomi dan Bisnis 2026-01-08T14:42:16+08:00 Fatimah fatimahumpar11@gmail.com Open Journal Systems <p><strong>Economos : Jurnal Ekonomi dan</strong>&nbsp;<strong>Bisnis</strong>&nbsp;dengan nomor<strong>&nbsp;<span lang="IN">p-ISSN. 2615-7039</span>&nbsp;dan&nbsp;<span lang="IN">e-ISSN. 2655-321X</span>.&nbsp; </strong>Jurnal ilmiah Ekonomi yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare dengan frekuensi setahun tiga kali yaitu April, Agustus dan Desember sebagai wadah pengembangan Ilmu khususnya ilmu Ekonomi yang berfokus pada ilmu akuntansi, ekonomi pembangunan dan manejemen.</p> https://jurnal.umpar.ac.id/economos/article/view/4079 The Influence of Halal Perception, Trust, and Social Influence on Gen Z Purchasing Decisions in Social Commerce 2025-12-15T22:55:42+08:00 Muhammad Nashiruddin Darajat rudy.darajat@gmail.com Bagus Pribadi baguspribadi102@umla.ac.id The rapid growth of social commerce in Indonesia has transformed consumer behavior, particularly Generation Z, who increasingly consider halal aspects, trust, and social influence in their purchasing decisions. This study aims to analyze the influence of halal perception, trust, and social influence on Generation Z (Gen Z) purchasing decisions in the context of social commerce. Gen Z, as digital natives, drives the growth of platforms such as TikTok Shop and Instagram Shopping, where their consumption decisions are heavily influenced by social dynamics and personal values. A quantitative method was used by distributing an online questionnaire to 150 Gen Z respondents in Indonesia who have experience shopping on social commerce. Data were analyzed using multiple linear regression analysis techniques. The results revealed that halal perception, trust (in sellers and platforms), and social influence (such as influencer recommendations and reviews) simultaneously and partially have a positive and significant effect on purchasing decisions. These findings emphasize that amidst digital trends, trust and halal assurance factors remain critical considerations, while social influence plays a key role. The implications of this study provide guidance for business actors to develop marketing strategies in social commerce that integrate product halal transparency, build a trusted reputation, and effectively leverage the power of the community. 2025-12-15T22:42:16+08:00 Copyright (c) 2025 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4039 Advocacy For Village Budgeting To Promote Inclusive Development For Women And Children In Cemba Village, Enrekang Regency 2025-12-15T22:55:42+08:00 Fajar Ladung fajarladung35@gmail.com Hamsyah Hamsyah hamsyahvartical@gmail.com This study examines village budget advocacy based on Gender-Responsive Budgeting (GRB) to support inclusive development for women and children in Cemba Village, Enrekang Regency. The predominantly agrarian village faces challenges regarding limited access for women and children to participate in development and the management of village funds, which tends to focus on physical infrastructure. The study employs a qualitative case study approach with key informants from village officials, BPD members, women’s groups, community leaders, and general community members. Data were collected through in-depth interviews, participatory observations, and document studies, then analyzed thematically. Findings indicate major constraints, including limited understanding of GRB principles among village officials and the community, restricted participation of women, and the limited scale of empowerment programs. Nevertheless, GRB implementation enables budget allocations to be more responsive to the needs of vulnerable groups, enhances participation of women and children in development planning, and optimizes local potential through diversified creative enterprises. Monitoring and evaluation serve as essential tools to assess program effectiveness and inform policy improvements. The study contributes academically by expanding literature on village budget advocacy and provides practical recommendations for village governments and policymakers to strengthen equitable, inclusive, and sustainable development. The findings highlight the importance of capacity building for village officials, community training, and multi-stakeholder collaboration for effective GRB implementation. 2025-12-15T22:54:33+08:00 Copyright (c) 2025 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4044 The Influence of Beauty Vloggers and E-WOM on the Decision of Young Women in Pontianak City to Purchase Local Cosmetic Products through Customer Trust 2025-12-16T17:51:56+08:00 Venny Angelia vennyangeliaaa@gmail.com Georgerius Graceallah georgerius@widyadharma.ac.id This study analyzes the influence of beauty vloggers and E-WOM on the purchase decision of local cosmetic products through customer trust among teenage girls in Pontianak City. The main problem is teenage girls' doubts about the quality of local cosmetic products and their lack of trust in information from beauty vloggers and E-WOM. The study period was taken from Juni to September 2025. Using a quantitative causal associative approach with a Likert scale questionnaire survey of 161 respondents through strata quota sampling and purposive sampling techniques. The data were analyzed using SEM-AMOS. The results show that beauty vloggers and E-WOM have a significant positive effect on customer trust, but not directly on purchasing decisions. Customer trust has a significant positive effect on purchasing decisions. The Sobel Test proves that customer trust mediates the influence of beauty vloggers and E-WOM on purchasing decisions. The study shows the importance of building consumer trust as a bridge between digital influence and actual purchasing decisions. 2025-12-16T00:00:00+08:00 Copyright (c) 2025 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4048 The Effect Of Entrepreneurial Orientation On Marketing Performance Of Street Food MSMEs In Pontianak City With Product Innovation as a Mediation 2025-12-16T18:09:24+08:00 Andrean andreangio250702@gmail.com Lie Heng laurensiuslieheng@gmail.com This study investigates the impact of entrepreneurial orientation on the marketing performance of Street Food MSMEs with product innovation as an intermediary. This study uses a quantitative method with an associative approach. Data were collected from 140 street food MSMEs from a population of 245 businesses selected using a purposive sampling technique, with the criteria of having been operating for at least three years and having a fixed/semi-fixed location. Data analysis used Structural Equation Modeling (SEM) with AMOS software. The results showed that entrepreneurial orientation had a significant positive effect on product innovation (0.531; p<0.05), product innovation had a significant positive effect on marketing performance (0.433; p<0.05), and entrepreneurial orientation had a direct effect on marketing performance (0.342; p<0.05). The Sobel test confirmed the partial mediation of product innovation (Z=3.056; p<0.001). The findings indicate that entrepreneurial orientation affects marketing outcomes in two ways: directly and indirectly through product innovation. This study provides practical significance for MSMEs in combining entrepreneurial orientation with product innovation to improve marketing outcomes. 2025-12-16T18:09:24+08:00 Copyright (c) 2025 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4198 The Influence of Leadership Style and Knowledge Sharing on Employee Performance at the Mamuju Regency Transportation Service Office 2025-12-19T14:25:52+08:00 Nur Indah Rukmana nurindahrukmana@gmail.com Suwanti suwanti@gmail.com Roshita Amalyah Rasyid roshitaamalyahrasyid@gmail.com This study examines the influence of leadership style and knowledge sharing on employee performance at the Mamuju Regency Transportation Service Office. Employee performance in public organizations plays a strategic role in ensuring service quality, yet initial observations indicated issues related to coordination, discipline, and task implementation. Using a quantitative approach, data were collected through questionnaires distributed to all 38 civil servants using a saturated sampling technique. Data analysis employed validity and reliability testing, multiple linear regression, and hypothesis testing using t-tests and F-tests. The results reveal that leadership style partially has no positive and significant effect on employee performance, indicating that existing leadership behaviour has not optimally contributed to improving individual performance. Conversely, knowledge sharing shows a positive and significant effect on employee performance, demonstrating the critical role of knowledge exchange in enhancing work quality and problem-solving capacity. Simultaneously, leadership style and knowledge sharing significantly influence employee performance, implying that these variables collectively contribute to organizational effectiveness. These findings support prior research highlighting the importance of knowledge sharing in public sector performance, yet differ from studies that emphasize leadership as a primary determinant. The study provides theoretical implications for strengthening human resource management in government institutions and practical recommendations for improving collaborative work culture and knowledge dissemination. 2025-12-19T14:25:52+08:00 Copyright (c) 2025 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/3982 THE INFLUENCE OF THE WORK ENVIRONMENT ON EMPLOYEE MORALE AT THE SAMSAT OFFICE IN THE GOWA REGION 2025-12-22T14:34:12+08:00 Nur Acikin nuracikin@gmail.com Muchriady Muchran mucriadymuchran@unismuh.ac.id Syahidah Rahmah syahidahrahmah@unismuh.ac.id This study aims to analyze the influence of the work environment on employee morale at the Gowa Regional SAMSAT Office. Using a quantitative research design, the study involved a saturated sample of 43 employees, representing the entire population of staff working at the office. Data were collected through structured questionnaires and analyzed using simple linear regression with SPSS version 27. The results show that the work environment has a positive and significant effect on employee morale, indicated by a regression coefficient of 0.683 with a significance value of 0.000 (p < 0.05). The coefficient of determination (R²) of 0.608 demonstrates that 60.8% of the variation in employee morale is explained by the work environment, while the remaining 39.2% is influenced by other factors not examined in this study. These findings highlight the importance of creating a conducive work environment—through improvements in workspace conditions, temperature control, and interpersonal relationships—to enhance employee morale and productivity. 2025-12-22T14:34:12+08:00 Copyright (c) 2025 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4131 The Influence of Earnings Per Share, Return on Assets, and Debt to Equity Ratio on Stock Prices of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) 2026-01-08T09:33:41+08:00 Said Salihi said.kulisusu@gmail.com Hwihanus Hwihanus hwihanus@untag-sby.ac.id This study aims to analyze the influence of Earnings Per Share (EPS), Return On Asset, and Debt to Equity Ratio on the Stock Prices of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2021-2023 period. The results of this study are expected to serve as a foundation and reference for analyzing the effect of Earnings Per Share (EPS), Return On Asset, and Debt to Equity Ratio on Stock Prices in the capital market. To obtain data, the author used documentation and literature study methods, while the analysis technique employed was multiple linear regression. The research results tested with the Coefficient of Determination (R Square) showed that Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio contribute to Stock Prices by 63.6%. The t-test results indicated that the variables Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio do not have a significant individual effect on Stock Prices. The F-test results showed that the variables Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio collectively have a significant effect on Stock Prices. 2026-01-07T00:00:00+08:00 Copyright (c) 2026 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4073 The Influence Of Green Accounting And Financial Technologyon Financial Perfprmance Of MSMEs In Bima City 2026-01-08T10:39:54+08:00 Nafisah Nurulrahmatiah nafisahrachmatia@gmail.com Aliah Pratiwi aliahpratiwi@ymail.com Micro, Small, and Medium Enterprises (MSMEs) are key contributors to Indonesia’s economy, yet their financial performance is increasingly influenced by environmental responsibility and technological advancement. This study examines the effect of green accounting and financial technology on the financial performance of MSMEs in Bima City. Using a quantitative explanatory survey approach, data were collected from 210 MSME owners selected through probability random sampling. A structured questionnaire with a six-point Likert scale was employed, and the data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach through SmartPLS 4.0. The findings reveal that green accounting has a positive and significant effect on MSME financial performance, indicating that environmentally responsible accounting practices contribute to cost efficiency, improved business image, and sustainable financial outcomes. In addition, financial technology also has a positive and significant influence on financial performance by enhancing access to financing, increasing transaction efficiency, and supporting more effective financial management. The results further show that green accounting and financial technology jointly explain 64.3% of the variation in MSME financial performance. These findings support stakeholder theory, emphasizing that the integration of sustainable accounting practices and digital financial innovation is essential for improving MSME financial performance and ensuring long-term business sustainability. 2026-01-07T00:00:00+08:00 Copyright (c) 2026 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4096 The Influence of Service Quality, Hospital Reputation, and Promotion Strategies on Patient Loyalty 2026-01-08T10:07:27+08:00 Andi Aulya Puji Tenriangka andiaulyapuji@gmail.com Andi Thalia Resky Aulia andithalia@yahoo.co.id Febi Melindah MR febimelindah79@gmail.com Innocentius Bernarto innocentius.bernarto@uph.edu This study explores the influence of service quality, hospital reputation, and promotion strategies on patient loyalty in private hospitals in Bone. This topic was chosen because patient loyalty is a key factor in the sustainability of health institutions. Qualitative studies explore patient experiences and management perspectives related to the relationship between these factors are still limited. This study used a descriptive qualitative approach with semi-structured interviews with patients, marketing managers, and medical personnel; service observation; as well as analysis of promotional documents. Thematic analysis of transcripts and observational data revealed three main themes: the dimensions of service quality (reliability, communication, responsiveness) that affect satisfaction; a reputation role built through professional credibility and patient testimonials; and the effectiveness of promotional strategies as determined by the consistency of the message and the credibility of the source. The findings show that the quality of service and reputation are the main determinants of patient return intentions and recommendations, while promotion serves to increase awareness but needs to be supported by service quality to maintain loyalty. These results confirm the importance of integrating service quality improvement, reputation management, and ethical promotional practices to increase patient loyalty and hospital sustainability. 2026-01-07T00:00:00+08:00 Copyright (c) 2025 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4204 Profitability and Company Value with Good Corporate Governance as a Moderating Variable 2026-01-08T14:01:34+08:00 Yusran Bachtiar yusranbachtiarfeb@gmail.com Anada Putri yusranbachtiar01@gmail.com This study aims to examine the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on firm value, proxied by Tobin's Q, with Good Corporate Governance (GCG) as a moderating variable represented by the proportion of independent commissioners. The research is quantitative, using a sample of 18 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, selected through purposive sampling. Data analysis used panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results show that ROA has a negative and significant effect on firm value, while ROE has a positive and significant effect. GCG does not moderate the relationship between ROA and firm value but significantly moderates the relationship between ROE and firm value. These findings indicate that the effectiveness of GCG, particularly the proportion of independent commissioners, has not been optimal in strengthening the relationship between profitability and firm value as a whole . 2026-01-08T14:01:34+08:00 Copyright (c) 2026 Economos : Jurnal Ekonomi dan Bisnis https://jurnal.umpar.ac.id/economos/article/view/4019 The Influence of the Effectiveness of Supervision and the Government Internal Control System (SPIP) on the Performance Assessment of Local Government at the Regional Inspectorate of Nunukan Regency 2026-01-08T14:42:16+08:00 Musdalifah ipha.nnk83@gmail.com Muliyadi Hamid muliyadihamid@gmail.com St. Rukaiyah strukaiyah@gmail.com <p><em>The performance assessment of local government is a crucial part of achieving accountable and effective governance. This study aims to analyze the influence of supervision effectiveness and the Government Internal Control System (SPIP) on performance assessment by the Regional Inspectorate of Nunukan Regency. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data were collected through questionnaires distributed to 44 respondents who are personnel within the Regional Inspectorate. The results show that the effectiveness of supervision has a significant influence on performance assessment, as indicated by a significance value of 0.000 and a positive regression coefficient. This suggests that timely, comprehensive, and well-followed-up supervision can improve the quality of performance assessments of local government units. Additionally, SPIP also has a significant influence on performance assessment, with a significance value of 0.002 and a positive coefficient. The implementation of SPIP covering control environment, risk assessment, control activities, communication, and monitoring has been proven to support the achievement of local government performance indicators. Simultaneously, the two independent variables contribute 78.9% to the performance assessment. These findings highlight the importance of strengthening supervision and internal control systems in supporting the optimal performance of local governance.</em></p> 2026-01-08T00:00:00+08:00 Copyright (c) 2026 Economos : Jurnal Ekonomi dan Bisnis