Economos : Jurnal Ekonomi dan Bisnis

The Effect of Capital Structure on Financial Performance in Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2017-2022.

2025-04-29T09:40:20+08:00

This study was conducted with the following objectives: (1) to determine and analyze the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX); (2) to determine and analyze the effect of the Debt to Asset Ratio (DAR) on ROE in food and beverage sector companies listed on the IDX; (3) to determine and analyze the effect of the Equity to Asset Ratio (EAR) on ROE in food and beverage sector companies listed on the IDX. This research approach is quantitative, specifically causal-comparative research, using secondary data from financial reports. The population in this study consists of 84 companies, and using purposive sampling techniques, a sample of 22 companies over a period of 3 years was obtained. Data analysis was conducted using multiple linear regression analysis with the help of Statistical Package for the Social Sciences (SPSS 25) software. The results of this study indicate that (1) DER has a negative and significant effect on ROE in manufacturing companies in the food and beverage subsector listed on the IDX; (2) capital structure with the DAR variable has a positive and significant effect on ROE in manufacturing companies in the food and beverage subsector listed on the IDX; (3) EAR has a negative and significant effect on ROE in manufacturing companies in the food and beverage subsector listed on the IDX.

The Influence of Islamic Social Reporting Disclosure and Islamic Corporate Governance on Financial Performance In Islamic Commercial Banks

2025-04-29T09:40:20+08:00

This study aims to determine the effect between Islamic Social Reporting Disclosure and Good Corporate Governance on financial performance. The research method used is quantitative research. The object of this research is Islamic commercial banks registered with OJK in 2020-2022. The sample selection used purposive sampling method with a total sample of 13 Islamic commercial banks. The data in this study used secondary data obtained from the Financial Services Authority website and the websites of each Islamic commercial bank. The analysis technique used is multiple linear regression analysis using the Statistical Package for Social Science (SPSS) for Windows 25 software application. The results of this study indicate that Islamic Social Reporting Disclosure has a positive and significant effect on financial performance, where the more Islamic Social Reporting Disclosure increases, financial performance increases and Good Corporate Governance has a positive and significant effect on financial performance, where the more Good Corporate Governance increases, financial performance increases.

The Effect Of Price Earning Ration And Risk (Beta) On Company Stock Returns In Mining Industry Companies Listed On The Indonesia Stock Exchange

2025-04-29T09:40:21+08:00

This study aims to determine the effect between Price Earning Ratio and Risk (Beta) on Stock Returns. The research method used is quantitative research. The object of this research is Mining Industry Companies listed on the Indonesia Stock Exchange in 2021-2023. The sample selection used purposive sampling method with a total sample of 10 Mining Industry Companies. The data in this study uses secondary data obtained from the Indonesia Stock Exchange website and the website of each company. The analysis technique used is multiple linear regression analysis using the Statistical Package for Social Science (SPSS) for Windows 26 software application. The results of the hypothesis test show that the price earning ratio variable has a positive and significant effect on stock returns. This means that the higher the price earning ratio, the effect on increasing stock returns and the results of hypothesis testing show that the Risk (Beta) variable has a negative and significant effect on stock returns. This means that the higher the Risk (Beta), the effect on the decrease in stock returns.

The Correlation Between Grit and Work Readiness of UPN Veteran Jawa Timur Students

2025-04-29T09:40:21+08:00

This study is to analyze the correlation between grit, which refers to an individual's perseverance and resilience, and work readiness among students of Universitas Pembangunan Nasional (UPN) Veteran Jawa Timur. The population of this research includes management students from the 2021 and 2022 cohorts. The study employed a quantitative method by conducting a survey involving 223 respondents. The data collection procedure utilized the Grit Scale developed by Duckworth et al. (2007), with a reliability coefficient of α = 0.854, and the Work Readiness Scale based on the theory of Caballero et al. ( 2011), with a reliability coefficient of α = 0.883. The research findings indicate that grit has a positive and significant relationship with work readiness, with r = 0.577 and p < 0.01. The majority of respondents demonstrated a high level of grit, with 61% falling into this category. This high level of grit contributes to better individual work readiness, specifically in areas such as social intelligence, organizational acumen, work competence, and personal characteristics. In conclusion, students with a higher level of grit tend to have better work readiness, particularly in overcoming challenges in the workplace.

The Influence of Digital Marketing, Product Quality and Service Quality on Customer Loyalty at the Contemporary Drink Shop Hayoo Indonesia

2025-04-29T09:40:21+08:00

The aim of this research is to find out whether digital marketing variables, product quality and service quality influence customer loyalty at the contemporary Hayoo Indonesia drink shop. The type of research carried out is quantitative research. The population in this study were customers of the modern Hayoo Indonesia drink shop. The sampling technique used by the author is the Hair formula used to determine the number of samples and the accidental sampling technique used to determine the sample criteria. Based on this, the sample in this research was 80 customers. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection was carried out by distributing questionnaires and documentation. In this research, the data sources used in data collection include primary data. Based on the results of research using statistical calculations through the Statistical Package for the Social Science version 26 (SPSS26) application, the results are that digital marketing variables, product quality and service quality partially and simultaneously influence customer loyalty at the modern Hayoo Indonesia drink shop.

Implementation Of Just In Time (JIT) To Improve Production Efficiency And Reduce Inventory Costs In The Bugis Cake Manufacturing Industry “Toko Serba Oleh-Oleh”

2025-04-29T09:40:21+08:00

This study aims to examine the implementation of a production system approach focused on cost efficiency at Toko Serba Oleh-Oleh. One of the methods employed is a just-in-time inventory management approach, which seeks to reduce production costs and enhance the effectiveness of raw material management within the company. The researcher utilized a descriptive research technique with a quantitative approach, in which data were collected, processed, and articulated to ensure clarity and ease of understanding. Data collection methods included observation, interviews, and document analysis. The data analysis methodology involved calculating the quantity of raw material orders and total costs based on the company's existing policies, determining the Economic Order Quantity (EOQ) using the EOQ method, assessing the Economic Order Quantity (EOQ) through a JIT/EOQ approach, and evaluating the economic benefits realized as cost savings resulting from the successful implementation of a just-in-time system. The findings of the study indicate that the just-in-time strategy was able to reduce overall inventory costs by 39.12%, with the number of shipments reduced to seven deliveries per order cycle. Raw material procurement occurred three times, with an ideal order quantity of 395 sacks of glutinous rice flour.

ETHICAL BEHAVIOR OF ACCOUNTANTS IN DEALING WITH FINANCIAL STATEMENT FINDINGS: BUSINESS PROJECTIONS FACING ARTIFICIAL INTELLIGENCE

2025-04-29T09:40:21+08:00

HR management is responsible for creating and maintaining an organizational culture that supports integrity and ethical behavior. When an organization has a culture that emphasizes transparency, accountability, and ethics, the pressure on accountants to manipulate financial reports can be minimized. This research aims to explore the background, influencing factors, and strategies used by accountants in dealing with pressures related to post-pandemic financial reporting with artificial intelligence-based business projections. The research method used uses a quantitative and qualitative approach. The research results reveal that the Pearson correlation coefficient between experience and ethical decisions is -0.038, which indicates there is almost no linear relationship between the two. This very weak correlation suggests that a person's work experience does not have a significant influence on their ability to make ethical decisions. The results of the t test between ethical decisions and external pressure show a t value of -2.33 with a p-value of 0.018. Since the p-value is lower than the 0.05 significance level, this indicates that external pressure has a significant influence on the ethical decisions taken. The strategies that can be implemented are based on artificial intelligence, by building ethics-based governance, responsible digital transformation, increasing human resource capabilities, business diversification to reduce risk, optimizing data-based decisions.

The Influence of Product Quality and Price on Customer Satisfaction at By Badjua Coffee Shop in Makassar City

2025-04-29T11:41:10+08:00

The purpose of this study is to determine the influence of product quality and price on customer satisfaction at By Badjua Coffee Shop in Makassar City. The population of this study consists of 70 individuals. The sampling technique used is saturated sampling. The type of data used in this research is primary data, and the analysis was conducted using SPSS for Windows. Based on the results of the statistical tests, it is evident that individually (partially), the variables of product quality and price have a positive and significant influence on the dependent variable. The influence of these two independent variables is positive, meaning that the higher the level of product quality and price (perceived positively), the higher the resulting customer satisfaction. The findings show that product quality has a significant positive effect on customer satisfaction, and price also has a significant positive effect on customer satisfaction at By Badjua Coffee Shop in Makassar City. It is therefore necessary to continue improving product quality to enhance customer satisfaction at By Badjua Coffee Shop in Makassar City. This research is important because customer satisfaction is a critical factor for business sustainability and competitiveness, especially in the highly competitive coffee shop industry. Understanding the role of product quality and pricing in shaping customer satisfaction can help businesses develop more effective strategies to retain loyal customers and attract new ones, thus ensuring long-term growth and success.

The Role of Islamic Human Resources anda Innovation in Supporting Business Sustainability of Coastal Communities in Sinjai Regency

2025-04-29T12:52:16+08:00

This study aims to examine: (1) the role of human resources in supporting the sustainability of community businesses in the coastal areas of Sinjai Regency, and (2) the role of innovation in enhancing the continuity of such businesses in the region. The research method employed is descriptive qualitative, with data collected through observation, interviews, and documentation of business actors in the coastal areas. The findings indicate that human resources play a crucial role in managing and sustaining business operations. Coastal communities have demonstrated adaptability and responsibility in running their businesses while adhering to Islamic principles, such as ensuring product halalness, maintaining honesty in transactions, and preserving the marine and coastal environment. Moreover, they have shown awareness of the importance of capacity building through training and informal learning. In terms of innovation, coastal communities have begun utilizing digital technology to expand the marketing reach of their products. Social media platforms such as Facebook, WhatsApp, and Instagram are actively used for promotion and consumer engagement. This technological adoption enhances the competitiveness of local products and broadens market access, thereby supporting greater business sustainability. These findings affirm that the sustainability of coastal community businesses is significantly influenced by the quality of human resources and their ability to innovate, particularly in responding to technological advancements and market demands.

The Effect Of Product Quality On Customer Satisfaction At The Fajar Building Shop, Topoyo Sub-District, Mamuju District, West Sulawesi Province

2025-04-29T16:56:16+08:00

The Influence of Product Quality on Customer Satisfaction at Fajar Shop, Building, Topoyo District, Mamuju Regency, West Sulawesi" Thesis for Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. This study aims to examine the effect of product quality on customer satisfaction at the Fajar Building Shop, Topoyo District, Mamuju Regency, West Sulawesi. This study uses primary data sources, where researchers distribute questionnaires to 45 customers of Fajar Bangunan Store. The analysis technique in this research is validity test, reliability test, classical assumption test, and hypothesis testing through simple linear regression analysis test and T test. Partially, the results of this study indicate that product quality has a positive and significant effect on customer satisfaction at the Fajar Building Shop, Topoyo District, Mamuju Regency, West Sulawesi, which is indicated by the T arithmetic value of 2.041 > T table value of 2.018 and a significance value of 0.047 < 0.05. So the first hypothesis is accepted.

Analysis of Factors Affecting Surabaya Youth's Perception of Surabaya City Branding

2025-05-02T13:14:13+08:00

City Branding is an important part of improving competitiveness, attracting investment, and tourists. City Branding is an interesting topic to review especially in the context of marketing the city. This research was conducted to determine the factors that can influence the perception of Surabaya youth towards City Branding of Surabaya City. Data was collected through questionnaires distributed to respondents and processed quantitatively. The method used is validity and reliability analysis, then continued with multiple linear regression Ordinary Least Square (OLS) model connected to descriptive analysis. It can be seen that Media and Information and Experience can be significant factors in shaping the perceptions of Surabaya youth towards Surabaya City branding. Surabaya youth who are often exposed to positive information about the city through various media tend to have a more favorable view of "Sparkling Surabaya". In addition, pleasant first-hand experiences, either in interacting with the community or in using facilities and infrastructure, also strengthen their positive perceptions. So the city government needs to pay attention to the quality of the content created, as well as develop various programs and facilities that attract the younger generation. Thus, the positive perception of "Sparkling Surabaya" can be strengthened and attract more interest in traveling.

Optimization Of Production Management Based On Swot Analysis In Umkm Development In Indonesia

2025-05-02T13:30:27+08:00

The purpose of this study is to analyze and describe the optimization of UMKM production management in Indonesia using SWOT analysis as an alternative in developing UMKM. The type of qualitative research with a literature study approach, using lean manufacturing as a supporting theory. Data collection techniques with documentation studies. Data processing techniques with reduction, data presentation, and drawing conclusions. Data validity techniques through source triangulation. The results of the study indicate that production management has an important role in UMKM. Optimization of production management can be done by implementing management functions, including planning, organizing, supervising, and controlling functions. In addition, an important role in production management is in the management of raw material inventory which must have planning, including cost planning, raw material procurement schedules, and raw material distribution. Then, for the development of UMKM in Indonesia, it is done by creating a business strategy through the application of SWOT analysis, so that business actors can easily identify threats and business opportunities from outside, so that there is an opportunity to think about solutions and overcome them, not only that business actors can take advantage of opportunities and increase business strength through SWOT analysis.