JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi

Risk management, corporate governance, and business continuity of pharmacies in D.I.Yogyakarta and Sleman Regency

Margareth Henrika — 2025-05-02

This research investigates the influence of risk management and corporate governance on the business continuity of pharmacies in Yogyakarta City and Sleman Regency. The objective is to assess the impact of these factors on the long-term sustainability of pharmacies, with a focus on how risk management moderates the effect of corporate governance. A quantitative approach using descriptive methods was employed, with data collected via a simple random sampling technique and analyzed using SPSS version 24. The study utilized both simple linear regression and Moderated Regression Analysis (MRA). Results revealed that risk management significantly impacts the continuity of pharmacy businesses, while corporate governance alone does not have a direct effect. Furthermore, risk management was found to effectively moderate the influence of corporate governance on business sustainability. The findings emphasize that effective risk management practices strengthen the role of corporate governance in ensuring the continued success of pharmacies. These insights provide valuable guidance for pharmacy managers seeking to improve their operational resilience and competitiveness in a challenging market environment.

The antecedent effect of the service quality dimension on customer satisfaction on word of mouth (Study on Perumdam Maruang Duhung)

Mayrichael Bryanviko — 2025-05-02

This study aims to analyze how much the antecedent of the service quality dimension on customer satisfaction affects word of mouth. This research was conducted on Perumdam customers domiciled in Kuala Kurun, with a sample of 80 respondents determined through predetermined criteria. Data collection was carried out by sharing questionnaires through Google forms. This study uses the analysis of the Partial Least Squares (PLS) model to evaluate the relationship between variables. The results show that the variables of assurance, reliability, and empathy have a significant effect on customer satisfaction. Meanwhile, the variables of tangibles and responsiveness did not have a significant effect on satisfaction. For the customer satisfaction variable, it has a significant influence on word of mouth. This study highlights the important role of the service quality dimension on customer satisfaction so that it has an impact on providing positive comments.

A Deep understanding of the value of external audit for internal control and stakeholders

Muhammad Rafly — 2025-05-02

This research aims to gain a deep understanding of the value of external audits for internal controls and stakeholder trust by analyzing relevant previous journals. The approach used in this research is a literature study, which collects and analyzes various findings from previous research on the role of external audits in improving the effectiveness of internal controls and strengthening stakeholder trust. The results of the study show that external audits play an important role in ensuring the sustainability of a strong internal control system, as well as increasing the credibility of financial reports, which has a positive impact on stakeholder trust.

The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production?

Anggy Diarta — 2025-05-02

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value

The Role of sustainable finance in driving environmental, social and governance (ESG) based investments

Ellen D. Oktanti Irianto — 2025-05-02

This research discusses the application of Environmental, Social, and Governance (ESG) principles in investment decision-making and their impact on long-term financial performance and investment risk management. The research aims to provide a clearer understanding of how ESG principles are applied in investment decisions, as well as assess their impact on long-term stability. The method used is a qualitative literature review approach, analyzing various related studies. The results indicate that integrating ESG principles into investments can enhance financial performance, reduce risks associated with environmental and social issues, and support the achievement of sustainable development goals. Despite challenges in ESG implementation, such as inconsistencies in reporting and lack of transparent data, there are significant opportunities for companies and investors to leverage ESG as a sustainable and profitable investment strategy. This study provides recommendations for companies, regulators, and investors on how best to integrate ESG into their investment strategies

The Effect of digital marketing on buying interest in indihome products with the role of brand awareness as an intervening variable

Victor Victor — 2025-05-02

This study examines the influence of digital marketing on purchase intention for the IndiHome product, with brand awareness serving as an intervening variable. The study contributes to a deeper understanding of the effectiveness of digital marketing strategies in enhancing customer purchase intention and strengthening brand awareness. The research employs the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with a quantitative approach. Data were collected through a questionnaire distributed to 100 IndiHome customers in Palangka Raya. The results indicate that digital marketing has a significant impact on purchase intention, both directly and indirectly through increased brand awareness. These findings highlight the importance of effective digital marketing strategies in enhancing brand awareness and driving customer purchasing decisions. The implications of this study can assist PT Telkom in optimizing its marketing strategies to improve IndiHome's competitiveness in the telecommunications industry.

The Influence of student self-efficacy and lecturer leadership on student ocb

Rohana Nur Aini — 2025-05-02

This study aims to analyze the influence of student self-efficacy and lecturer leadership on the organizational citizenship behavior (OCB) of students in higher education. Using the library research method with a qualitative approach, this study explores the complex interactions between internal and external factors that shape students' organizational citizenship behavior. The results of the study revealed that student self-efficacy, which is manifested in academic beliefs, social efficacy, emotional regulation, and resilience to adversity has a significant effect on the dimension of student OCB through organizational identification mechanisms and intrinsic motivation. Lecture leadership, especially transformational leadership styles, creates a learning climate that encourages the internalization of prosocial values. The innovative finding of this study is the identification of compensatory interaction patterns, where the influence of lecturer leadership on student OCB is stronger in students with low to moderate self-efficacy. The implication is that universities need to develop an integrative approach that simultaneously strengthens student self-efficacy and lecturer leadership capacity to cultivate student OCB in a sustainable manner

Trade wars and tech giants: The U.S.–China policy effect on American technology companies

Margareth Henrika — 2025-05-02

The tariff policies implemented by the United States government on imported products from China—particularly technology-related goods—have significantly impacted the global technology sector. This study aims to analyze the influence of U.S.–China tariff policies on American technology companies, with a specific focus on changes in production costs and the operational strategies adopted in response. Employing a qualitative approach through case studies and literature review, the research explores how these tariff measures have affected the performance of U.S. tech firms. The findings reveal that the tariffs have led to increased operational costs, resulting in reduced profit margins and heightened stock price volatility. Large corporations with greater resources tend to better withstand these impacts through supply chain diversification and operational efficiency, while smaller firms face greater challenges. On the other hand, these trade policies have also spurred innovation and strategic restructuring within the tech sector, as major firms invest in automation and process optimization. The study offers insights into mitigation strategies that tech companies can adopt to navigate the effects of volatile international trade policies. These findings hold important implications for strategic decision-making in the face of ongoing global trade uncertainties.

The Role of investment opportunity set between profitability and debt policy

Ani Mahrita — 2025-03-31

This study aims to analyze the effect of profitability on debt policy in mining sector companies listed on the BEI in 2021-2023 with investment opportunity set as moderating variable. This research method used quantitative methods with the secondary data in the form of financial reports. The sampling technique used purposive sampling with a total sample of 34 mining sector companies listed on the IDX in 2021-2023 that meets with sample criteria. The data obtained was analyzed using the IBM SPSS application tool version 27. Results of this research show that profitability has a negative significant effect on debt policy, while investment opportunity set could not moderate the relationship between profitability on debt policy. The set of investment opportunities owned by mining sector companies could not weaken or strengthen the relationship between the profitability owned and the company's debt policy.The higher of the profitability of a mining sector company, the more it reduces the company's debt level.

The Effects of personal finance fintech Utilization on generation z's personal financial management

Nurina Saffanah — 2025-03-31

The advancement of digital technology has significantly influenced various aspects of life, including personal financial management. Generation Z, known for its strong affinity with technology, actively uses a variety of digital financial applications such as e-wallets and financial planning platforms. This study aims to examine the extent to which the use of financial applications affects financial management behavior among Gen Z individuals residing in Jakarta. A quantitative approach was employed, using a descriptive method and data collection through questionnaires. The sample was selected purposively, consisting of individuals aged 18 to 24 years. Data analysis was conducted using the SEM-PLS model. The results show that the use of financial applications has a positive and significant influence on financial management behavior, as evidenced by a coefficient value of 0.662. The instruments used have been proven to be valid and reliable, while the analysis model demonstrates a moderate level of predictive capability. In conclusion, financial applications not only serve as technical tools but also help enhance financial understanding and improve financial management habits. These findings are expected to serve as valuable input for app developers, the government, and educational institutions in designing strategies to improve digital financial literacy among the younger generation.

Leading sector analysis for strengthening local own-source revenue: Evidence from Pulang Pisau Indonesia

Sunaryo N. Tuah — 2025-03-31

Regional economic development requires accurate identification of strategic sectors that contribute significantly to local revenue. In the context of Indonesia's fiscal decentralization, regional governments are increasingly expected to optimize their economic potential to enhance Regional Own Revenue (PAD). This study aims to identify the leading economic sectors in Pulang Pisau Regency, Central Kalimantan, and examine their influence on PAD from 2010 to 2024. The research adopts a quantitative approach using secondary data sourced from the Central Bureau of Statistics. Four analytical methods are employed to determine leading sectors: Location Quotient (LQ), Shift-Share analysis, Klassen Typology, and Overlay analysis. After identifying leading sectors, multiple linear regression is used to assess their impact on PAD. The results show that two sectors—Agriculture, Forestry, and Fisheries; and Construction—are consistently classified as leading sectors based on their high specialization, competitiveness, and structural contribution. Regression analysis reveals that the Agriculture, Forestry, and Fisheries sector has a significant positive effect on PAD, confirming its strategic role in fiscal development. Conversely, the Construction sector shows a negative and significant effect, suggesting limited fiscal retention and low tax linkage within the local economy. These findings highlight the importance of aligning economic development policies with sector-specific fiscal strategies. The study recommends that regional governments prioritize agricultural sector development through infrastructure, value chain integration, and tax system reform. In contrast, regulatory adjustments are needed in the construction sector to enhance its contribution to local revenue, such as through local content requirements and contractor tax enforcement. Future research should incorporate qualitative dimensions and governance factors to deepen the understanding of PAD performance in decentralized regions

The Influence of salary and organizational culture on job satisfaction of iBox Palangka Raya Employees

Ferdinand Ferdinand — 2025-03-31

This study aims to analyze the influence of salary and organizational culture on employee job satisfaction at iBox Palangka Raya. Improving job satisfaction is important because it can positively impact employee effectiveness and loyalty, which are influenced by internal organizational factors. Therefore, a quantitative approach was used to examine the relationship between these variables. This study employed a quantitative descriptive method with the aid of SPSS version 23.0 software. The data used were primary data collected through questionnaires from 50 iBox Palangka Raya employees. The analysis showed that salary and organizational culture had a positive and significant influence of 63% on employee job satisfaction. This indicates that the better the salary structure and the stronger the organizational culture implemented, the higher the level of employee job satisfaction. These findings provide practical implications for iBox management to actively pay attention to the salary system and the development of organizational culture to create a conducive work environment. Future research is recommended to consider other variables, such as transformational leadership styles, to gain a more comprehensive understanding