Kata "eko" berasal dari kata "ekonomi" yang secara harfiah berarti aturan atau manajemen rumah tangga. Dalam konteks modern, ekonomi adalah ilmu yang mempelajari bagaimana sumber daya digunakan dan didistribusikan, baik oleh individu, perusahaan, maupun negara. Sedangkan kata "pedia" berasal dari bahasa Yunani kuno "paideia", yang berarti pendidikan atau pembelajaran. Dalam konteks modern, "pedia" biasanya mengacu pada tempat atau sumber pengetahuan.. Jurnal Ekopedia merupakan jurnal ilmiah yang membahas pemahaman tentang ekonomi dan konteksnya. Ekopedia: Jurnal Ilmiah Ekonomi eISSN 3089-8374 & pISSN 3090-1022 diterbitkan 4 kali setahun (Maret, Juni, September, Desember) oleh Lembaga Indo Publishing. Ekopedia: Jurnal Ilmiah Ekonomi menerima tulisan atau karya ilmiah hasil-hasil penelitian dalam bidang Pendidikan Ekonomi, Ekonomi, Kewirausahaan, Manajemen, Bisnis Digital, Kewirausahaan, Akuntansi, Perbankan, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal lainnya. Cara mengirim artikel ke Jurnal Ekopedia; Pilih Register or Login untuk mengirim artikel Atau pilih Make a new submission bila sudah pernah register/daftar Unduh Template (English) | Template (Indonesia) Mau proses cepat? hubungi kami!
Analytic Hierarchy Process in Risk Assessment: A Bibliometric Perspective
This study analyses the development of research on the application of the Analytic Hierarchy Process (AHP) in risk assessment through a bibliometric approach. Data were collected from the Scopus database using relevant keyword combinations, yielding 1,685 articles. Analysis was conducted using VOSviewer to examine publication trends, author collaboration networks, and keyword co-occurrence patterns. The findings reveal that AHP in risk assessment has experienced significant growth and exhibits a high degree of international collaboration. The most frequently occurring keywords include "AHP," "risk assessment," and "fuzzy AHP," indicating a paradigm shift towards uncertainty-based and hybrid methodological approaches. This study maps the evolution of research themes and identifies future research directions, particularly concerning the integration of AHP with advanced analytical methods and sustainability issues. The bibliometric patterns identified here complement an expanding body of literature linking decision-science methods with financial management and organisational governance.
Analytic Hierarchy Process; Risk Assessment; Bibliometric Analysis; VOSviewer; Financial Risk
Copyright (c) 2026 Faradillah Febriyanti, Inggit Istani Putri, Muhammad Eko Wahyudi, Putri Nandira, Queen Firakirana Ramadhani, Via Zahwa Niagara, Lusiana Desy Ariswati, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Risk Management in Decision-Making: A Bibliometric Study
This study examines the intellectual landscape of risk management in decision-making through a systematic bibliometric analysis of scholarly publications indexed in Scopus. The study employs a bibliometric method using 168 articles retrieved from Scopus via Boolean keyword search. VOSviewer software was used to conduct co-authorship, co-occurrence, and country collaboration analyses. Publication output has grown significantly over time, reflecting heightened academic interest. Risk management and risk assessment constitute the dominant thematic core, while emerging research clusters reveal a shift toward technology-integrated approaches, including machine learning and big data analytics, alongside growing attention to sustainability and ESG dimensions. Practitioners and policymakers can leverage the identified research clusters to prioritize technology-enabled risk frameworks, particularly in financial decision-making contexts within emerging markets. This study provides a comprehensive mapping of the risk management and decision-making nexus, identifying thematic gaps and underexplored intersections with digital transformation and sustainability that set a future research agenda for financial management scholars.
Risk Management, Decision-Making, Bibliometric Analysis, Financial Risk, Sustainability
Copyright (c) 2026 Zan Zabila, Ghina Zahira Syahda, Andi Ahmad Aji Ripaldi, Dicko Syahputra, Muhammad Gibran Rustu, Margareth Henrika, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Dampak Visual Appeal, Scarcity Message, Flash Sale, dan FOMO terhadap Impulsive Buying Produk Fashion pada Live Streaming TikTok Shop
This study aims to analyze the impact of visual appeal, scarcity message, flash sale, and fear of missing out (FoMO) on impulsive buying of fashion products on TikTok Shop live streaming. The rapid growth of social commerce in Indonesia, particularly TikTok Shop, has transformed consumer shopping behavior, creating a more interactive and emotionally engaging shopping experience. This research employs a quantitative approach with a survey method using a questionnaire distributed to 175 respondents selected through purposive sampling. Respondents are Generation Z consumers (aged 18-28 years) residing in DKI Jakarta who have made impulsive purchases of fashion products on TikTok Shop live streaming at least three times in the past six months. Data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software. The results indicate that scarcity message has a positive and significant effect on FoMO and impulsive buying. Flash sale has a positive and significant effect on FoMO, but does not have a significant effect on impulsive buying. Visual appeal does not have a significant effect on either FoMO or impulsive buying. FoMO has a very strong positive and significant effect on impulsive buying, with the highest critical ratio value of 4.651. These findings provide important implications for business actors in formulating digital marketing strategies, particularly in optimizing scarcity messages and creating FoMO to drive impulse purchases on live streaming platforms.
Visual Appeal; Scarcity Message; Flash Sale; Fear of Missing Out; Impulsive Buying; TikTok Shop; Live Streaming.
Copyright (c) 2026 Diva Fahsya Ardana, Usep Suhud, Ivan Putranto (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pemetaan Struktur Intelektual Penelitian Akuntansi Organisasi Nirlaba: Analisis Bibliometrik dalam Perspektif ISAK 35
The enactment of ISAK 35 as a financial reporting standard for non-profit entities has increased attention toward transparency, accountability, and reporting quality in nonprofit organizations. This study aims to map the intellectual structure, publication trends, and thematic development in nonprofit accounting research from the perspective of ISAK 35 using a bibliometric approach. The research employs a quantitative descriptive method based on Scopus data, analyzed using VOSviewer. Following PRISMA-based literature screening, 170 articles were identified for analysis. Results demonstrate that the most dominant topics are ISAK 35 implementation, nonprofit financial reporting, and accountability and transparency. Keyword network analysis reveals that 'nonprofit organization' serves as the central node connecting clusters including organizational governance, stakeholders, decision-making, funding, philanthropy, innovation, and sustainable development. Trend analysis indicates a research focus shift from traditional themes such as civil society and voluntary approaches toward contemporary issues including innovation, sustainability, social entrepreneurship, and accounting system digitalization. These findings confirm that nonprofit accounting research continues to evolve dynamically and multidisciplinarily with growing emphasis on sustainability, digital transformation, and accountability. This study is expected to contribute to nonprofit accounting literature and guide researchers, practitioners, and regulators in directing future research and policy development related to ISAK 35 implementation in Indonesia.
ISAK 35; Nonprofit Organization; Nonprofit Accounting; Accountability; Transparency
Copyright (c) 2026 Savirna Ulfa Cahyani Putri, Dilla Diniya, Riten Sumarni, Nabil FR, Aditya Saputra, Abdillah Ishak (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Manajemen Risiko Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dengan ISO 31000:2018
Penelitian ini bertujuan untuk menganalisis manajemen risiko pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dengan ISO 31000:2018 (Studi Kasus pada BPKPD Kabupaten Sragen). Metode yang digunakan adalah metode deskriptif kualitatif, dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan kuesioner sebagai data pendukung. Penelitian ini terfokus pada penilaian risiko dan mitigasi risiko. Analisis dilakukan dengan tahapan identifikasi risiko, analisis berdasarkan pengukuran probabilitas dan dampak, evaluasi risiko menggunakan matriks 3x3, serta penentuan penanganan risiko. Berdasarkan hasil evaluasi, dari 15 risiko yang teridentifikasi, terdapat tiga risiko berada pada tingkat tinggi (high), delapan risiko pada tingkat sedang (medium), dan empat risiko pada tingkat rendah (low). Tahap selanjutnya adalah penanganan risiko melalui strategi mitigasi, terutama terhadap risiko-risiko yang berada pada level tinggi yang memerlukan penanganan segera. Berdasarkan penelitian ini, penulis merekomendasikan agar BPKPD Kabupaten Sragen segera melakukan penanganan terhadap risiko-risiko prioritas serta membangun sistem manajemen risiko yang terstruktur, menyeluruh, dan berkelanjutan dalam pengelolaan pemungutan PBB-P2.
Copyright (c) 2026 Raihana Aqilla Saputri, Dany Adi Saputra, Santoso Tri Hananto, Renata Zoraifi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Akuntabilitas Islami dalam Akuntansi Syariah: Studi Pemikiran Sofyan Syafri Harahap
This study aims to analyze the concept of accountability in Islamic accounting based on Sofyan Syafri Harahap’s perspective. This study employs a qualitative approach using library research. Data were obtained from various written sources, such as books, scientific journals, articles, and other literature relevant to the research topic. Data collection was conducted through a documentary study, while data analysis employed content analysis using a descriptive-qualitative approach. The results indicate that accountability, as viewed by Sofyan Syafri Harahap, is a form of responsibility grounded in the principles of trust, justice, and transparency, encompassing accountability to both humanity and Allah SWT.
Accountability, Sharia Accounting, Amanah, the Islamic Theory of Accountability, Sofyan Syafri Harahap.
Copyright (c) 2026 Mardiana Mardiana, Melany Nurul Ramadhani, Mushawwir Nanang, Masyhuri (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Dinamika Luas Panen dan Produksi Padi di Kawasan Barsela Aceh: Bukti Empiris Data Panel 2018-2025
This study examines the effect of harvested area on rice production in the Barsela region of Aceh Province during 2018-2025. It highlights the importance of harvested area as a key agricultural production factor in explaining regional rice output across districts and cities. This study employs a quantitative approach using balanced panel data from eight districts and cities in the Barsela region, namely Aceh Jaya, Aceh Barat, Nagan Raya, Aceh Barat Daya, Aceh Selatan, Simeulue, Aceh Singkil, and Kota Subulussalam. The dataset covers the 2018-2025 period, resulting in 64 observations. Panel data regression is applied by comparing the Common Effect Model, Fixed Effect Model, and Random Effect Model. Model selection is conducted using the Chow test, Hausman test, and Lagrange Multiplier test. The Random Effect Model is selected as the preferred specification. The findings show that harvested area has a positive and statistically significant effect on rice production. The coefficient of harvested area is 5.204529 with a probability value of 0.0000, indicating that a one-hectare increase in harvested area is associated with an increase of approximately 5.20 tons of rice production. The Adjusted R-squared value of 0.772121 shows that harvested area explains 77.21 percent of the variation in rice production. This study provides district-level evidence on rice production in Barsela Aceh. The findings emphasize the importance of protecting productive paddy fields, controlling land conversion, improving irrigation, and strengthening agricultural infrastructure to sustain regional food security.
Harvested Area; Rice Production; Panel Data; Barsela Aceh; Food Security
Copyright (c) 2026 Agus Wandra, Yasrizal Yasrizal, Hartini Hartini, Helmi Noviar, Rolis Juliansyah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Machine Learning in Decision Support Systems: A Bibliometric Study of Intellectual Structures, Thematic Evolution, and Future Research Directions
This study examines the intellectual structure and thematic evolution of research on machine learning (ML) in decision support systems (DSS), with particular attention to the financial management domain, through a bibliometric approach spanning 1993 to 2026. Data were retrieved from the Scopus database and analysed using performance analysis and science mapping methods, supported by VOSviewer to identify publication trends, collaboration networks, and co-occurrence patterns. The study reveals an annual growth rate of 13.88% in publications, reflecting sustained and accelerating scholarly interest. Collaboration networks remain fragmented, with China, India, and the United States occupying central positions. Thematic analysis indicates a transition from classical ML methods toward advanced integrations encompassing artificial intelligence, big data, and risk analytics. The findings provide strategic guidance for researchers and practitioners seeking to advance interpretable and ethically grounded ML-based DSS in financial decision-making environments. This study contributes a comprehensive bibliometric mapping of ML in DSS research, identifies persistent intellectual gaps, and proposes a structured agenda for future inquiry integrating explainable AI and cross-disciplinary collaboration.
Machine Learning, Decision Support Systems, Bibliometric Analysis, Artificial Intelligence, Big Data, Financial Management
Copyright (c) 2026 Mohammad Arsyad, Raven Naufal Azka, Muhammad Haiqal Aulia Risian, Muhammad Zainuri, Rifky Fadlian Noor, Chandika Mahendra Widaryo, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Peran Motivasi dan Disiplin Diri dalam Meningkatkan Produktivitas Akademik Mahasiswa Generasi Z di Samarinda
Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan disiplin diri terhadap produktivitas akademik mahasiswa Generasi Z di Kota Samarinda. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 105 responden mahasiswa aktif yang termasuk dalam kategori Generasi Z di Samarinda. Hasil penelitian menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap produktivitas akademik dengan nilai signifikansi 0,000 dan koefisien regresi sebesar 0,354. Disiplin diri juga berpengaruh positif dan signifikan dengan nilai signifikansi 0,000 dan koefisien regresi sebesar 0,467, sehingga menjadi variabel yang paling dominan memengaruhi produktivitas akademik mahasiswa. Secara simultan, motivasi dan disiplin diri memberikan kontribusi sebesar 84,4% terhadap produktivitas akademik mahasiswa. Hasil penelitian ini menunjukkan bahwa peningkatan motivasi dan penguatan disiplin diri menjadi faktor penting dalam meningkatkan produktivitas akademik mahasiswa Generasi Z di era digital.
Motivasi; Disiplin Diri; Produktivitas Akademik; Generasi Z; Mahasiswa.
Copyright (c) 2026 Adella Clarisa Pinem, Ayu Angelisda Paganggi, Novita Hurai Hibau, Galang Sius , Rohana Nur Aini, Lusiana Desy Ariswati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Lingkungan Kerja dan Disiplin Kerja Serta Kelelahan Kerja terhadap Kinerja Pegawai Kantor BPSDM Kaltim
This study aims to analyze the influence of work environment, work discipline, and work fatigue on employee performance at the BPSDM Kaltim office. This research employed a quantitative approach with a sample of 68 respondents selected using proportional random sampling. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS software. The results indicate that the work environment has no significant effect on employee performance (p = 0.986 > 0.05). Work discipline has a positive and significant effect on employee performance (p = 0.000 < 0.05). Work fatigue has no significant effect on employee performance (p = 0.195 > 0.05). Simultaneously, work environment, work discipline, and work fatigue have a significant effect on employee performance (F = 5.895; p = 0.001). The coefficient of determination (R²) of 0.217 indicates that the three variables are only able to explain 21.7% of the variation in employee performance, while the remaining 78.3% is influenced by other factors outside this study. The findings of this study indicate that work discipline is the most dominant factor influencing employee performance at the BPSDM Kaltim office. Employees with high work discipline, such as arriving on time, complying with regulations, working according to procedures, and having responsibility, are proven to be able to improve their performance quality
Work Environment; Work Discipline; Work Fatigue; Employee Performance; BPSDM Kaltim
Copyright (c) 2026 Riyan Sawal Maulana, Yohanes Kuleh (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kualitas Produk dan Citra Merek Terhadap Keputusan Pembelian Beras SPHP Melalui Minat Beli Konsumen Perum Bulog di Kota Tanjungpinang
This study aims to analyze the influence of product quality and brand image on the purchasing decisions of SPHP rice at Perum BULOG in Tanjungpinang City through purchase intention as an intervening variable. This study employed a quantitative approach. The population of this study consisted of SPHP rice consumers in Tanjungpinang City. The sampling technique used was purposive sampling, with a total sample of 110 respondents. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the assistance of SmartPLS 4.0 software. The results indicate that product quality has no significant effect on purchasing decisions. However, product quality has a positive and significant effect on purchase intention. Brand image has a positive and significant effect on both purchasing decisions and purchase intention. In addition, purchase intention has a positive and significant effect on purchasing decisions. The mediation test results reveal that purchase intention is unable to mediate the effect of product quality on purchasing decisions, but it successfully mediates the effect of brand image on purchasing decisions of SPHP rice at Perum BULOG in Tanjungpinang City. The findings of this study indicate that brand image and purchase intention are important factors in encouraging consumers' purchasing decisions for SPHP rice.
Product Quality; Brand Image; Purchase Intention; Purchasing Decision
Copyright (c) 2026 Isnovera Asdayanti, Iranita Iranita, Lastri Anggi Fani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Event In-Game, Skin In-Game, dan Promosi In-Game Mata Uang terhadap Loyalitas Pemain Online Mobile Games pada Generasi Z di Kota Samarinda
Penelitian ini menganalisis pengaruh event in-game, skin in-game, dan promosi in-game currency terhadap loyalitas pemain mobile online game Generasi Z di Kota Samarinda. Metode kuantitatif dengan pendekatan survei digunakan terhadap 70 responden yang memenuhi kriteria. Analisis data dilakukan melalui uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, uji F, uji t, dan koefisien determinasi menggunakan SPSS. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel berpengaruh signifikan terhadap loyalitas pemain (F hitung = 14,715; signifikansi 0,000) dengan kontribusi sebesar 40,1%. Namun, secara parsial hanya skin in-game yang berpengaruh positif dan signifikan (t hitung = 3,281; signifikansi 0,002), sedangkan event in-game (0,055) dan promosi in-game currency (0,827) tidak berpengaruh signifikan. Temuan ini menegaskan bahwa skin in-game merupakan faktor dominan dalam membangun loyalitas Generasi Z di Samarinda. Penelitian ini memberikan implikasi bagi pengembang game untuk memprioritaskan strategi berbasis skin serta membuka peluang eksplorasi variabel lain seperti keterikatan emosional dan hubungan sosial.
Event In-Game, Skin In-Game, Promosi In-Game, Loyalitas Pemain
Copyright (c) 2026 Ricardo Jonathan Andorion, Vino Aditia Safutra, Musaid Dzakwan, Muhammad Hendy, Muhammad Bairahim, Margareth Henrika, Lusiana Desy Ariswati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Evaluasi Kualitas Pelayanan dan Kepuasan Pelanggan dengan Pendekatan Servqual pada Restoran Cepat Saji di Samarinda
Penelitian ini bertujuan untuk menganalisis tingkat kepuasan pelanggan berdasarkan kualitas layanan menggunakan metode SERVQUAL pada KFC S. Parman. Penelitian dilakukan dengan pendekatan kuantitatif melalui penyebaran kuesioner kepada 50 responden yang merupakan pelanggan KFC S. Parman. Kualitas layanan diukur menggunakan lima dimensi SERVQUAL, yaitu bukti nyata (bukti fisik), keandalan (keandalan), daya tanggap (daya tanggap), jaminan (jaminan), dan empati (empati). Sementara itu, kepuasan pelanggan diukur berdasarkan tingkat kepuasan secara keseluruhan, niat untuk melakukan pembelian ulang, serta kesediaan pelanggan dalam memberikan rekomendasi kepada orang lain.Hasil penelitian menunjukkan bahwa kualitas layanan yang diberikan oleh KFC S. Parman secara umum berada dalam kategori baik. Nilai persepsi pelanggan terhadap layanan yang diterima cenderung mendekati tingkat harapan mereka. Dimensi keandalan dan empati memperoleh penilaian positif karena mampu memenuhi ekspektasi pelanggan dalam hal konsistensi pelayanan dan perhatian yang diberikan oleh karyawan. Namun demikian, dimensi Tangible, Responsiveness, dan Assurance masih menunjukkan adanya anomali negatif yang memberikan rasa percaya kepada pelanggan. Secara keseluruhan, pelanggan merasa puas terhadap layanan yang diberikan. Temuan ini menunjukkan bahwa kualitas layanan memiliki pengaruh yang signifikan terhadap kepuasan pelanggan, sehingga perbaikan berkelanjutan pada aspek yang masih memiliki kesenjangan diperlukan untuk meningkatkan loyalitas dan kepuasan pelanggan di masa mendatang.
Kualitas Pelayanan, SERVQUAL, Kepuasan Pelanggan, Samarinda
Copyright (c) 2026 Lusiana Desy Ariswati, Agni Nur Qadria, Muhammad Farrel Shah Rajade Muslim, Muhammad Fakhi, Nur Lisa Eriyanti, Muhammad Damar Andrio (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Keutungan Dan Manajemen Risiko Pada Pertenakan Ayam Potong PAM: Studi Kasus dengan Pendekatan Kualitatif Deskriptif
The livestock industry is important because it helps provide food and helps people in the community earn more money. Broiler chicken farming is a type that is in great demand because it helps provide a lot of animal protein. This study looks at how much money the business makes, finds out what risks it faces, and checks the ways it handles those risks at PAM Broiler Chicken Farm. The study used a descriptive qualitative method and focused on a case study approach. Data was gathered using detailed interviews, written records, and direct observation in the field. The results show that how efficiently it manages its productions costs, especially feed costs, which make up the biggest part of all the expenses involved in production. The farm has different problems to deal with, like issues with producing enough, changes in prices, and health problems with the chickens. To reduce possible losses, the farm uses risk management methods like choosing good quality chicks, following biosecurity practices, giving regular vaccinations, checking the health of animals, and working closely with suppliers and buyyers. The study says that good risk management helps a business stay sustainable and helps a business stay sustainable and helps make sure profits remain steady. Being able to spot, check, and manage risks is really important for keeping broiler farming business running well over a long time.
Copyright (c) 2026 Binti Salisatul Mahbubah, Annisa Fitri Nurhayati, Nastiti Handayani, Naila Lutfiani, Esty Apridasari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Implementasi Pendidikan Kewirausahaan Dalam Menumbuhkan Minat Berwirausaha Siswa Kelas XI Di SMK Negeri 3 Muna
This study aims to describe the implementation of creativity in fostering entrepreneurial interest among Grade XI students at SMK Negeri 3 Muna. Creativity is one of the core values of entrepreneurship education, realized through the KIK (Creativity, Innovation, and Entrepreneurship) subject with a focus on practical bag-making using traditional Muna woven fabric. The study employed a descriptive qualitative approach. Research subjects consisted of the Vice Principal for Curriculum, KIK subject teachers, and Grade XI Fashion Design students. Data were collected through participatory observation, in-depth interviews, and documentation studies. Data analysis followed the Miles and Huberman model through data reduction, data display, and conclusion drawing, with validity tested through source and technique triangulation. The results show that creativity is implemented through four concrete forms: (1) freedom of expression in product design and sewing; (2) creative idea development based on the local potential of Muna woven fabric; (3) creative product packaging with student-branded labels; and (4) creative marketing through bazaars and exhibitions. Creativity systematically applied in KIK learning has proven to foster students' entrepreneurial interest, evidenced by increased enthusiasm, courage in marketing products, self-confidence, and the emergence of desire to start independent businesses.
creativity implementation; entrepreneurial interest; KIK; SMK Negeri 3 Muna; descriptive qualitative
Copyright (c) 2026 Murni Nia, Nanik Hindaryatiningsih , Lisna Wati , Jumatin Jumatin, Muhammad Juwantho Lewa (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Menjual Keberkahan: Persepsi Generasi Z Terhadap Komersialisasi Agama pada Produk Air Mineral dan Garam di DKI Jakarta
The commercialization of religion has increasingly appeared in marketing activities, including mineral water and salt products claimed to contain blessings. The use of religious symbols and narratives in product promotions has generated diverse perceptions, particularly among Generation Z, who live in an era of rapid technological development and easy access to information. This study aims to examine the perceptions of Generation Z in Jakarta regarding the commercialization of religion through such products, identify the factors influencing these perceptions, and explore their implications for business ethics and religious values. A qualitative approach was employed using in-depth interviews with six Generation Z informants in Jakarta, selected purposively. Data were analyzed using ATLAS.ti through coding and network analysis, with validity ensured through source triangulation. The findings reveal that Generation Z holds diverse perceptions. Some informants perceive blessings as spiritual values providing inner peace and strengthening religious commitment, while others view such claims as psychological suggestion or marketing strategies exploiting religious symbols. Influencing factors include spiritual experiences, religiosity levels, religious leaders, social environment, and social media exposure. Generation Z tends to be critical of religious claims lacking clear justification. From a business ethics perspective, using religious symbols is considered acceptable if conducted transparently and honestly. These findings indicate that the commercialization of religion represents an intersection between spiritual needs, economic interests, and growing consumer critical awareness in the digital era.
Commercialization of Religion; Generation Z; Perception; Business Ethics; Religious Symbols.
Copyright (c) 2026 Muhammad Saddam Husaini, Corry Yohana, Bagus Kharismawan (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Penggunaan Shopee Paylater dan Hedonic Shopping Motivations Terhadap Perilaku Konsumtif pada Generasi Z di Jakarta
The growth of digital financial services, particularly Buy Now Pay Later (BNPL) such as Shopee PayLater, has significantly changed consumption patterns among Indonesia's Generation Z, with total PayLater debt reaching IDR 29.59 trillion by April 2025 and Gen Z accounting for nearly 40% of users. This consumer behavior is driven not only by easy access to digital credit but also by hedonic shopping motivations. This quantitative explanatory study aims to examine the partial and simultaneous effects of Shopee PayLater usage and hedonic shopping motivations on consumptive behavior among Generation Z in Jakarta. Data were collected through online questionnaires from 190 respondents using purposive sampling, analyzed with multiple linear regression using SPSS. The results show that Shopee PayLater usage has a positive and significant effect on consumptive behavior (regression coefficient 0.844, p = 0.000). Hedonic shopping motivations also have a positive and significant effect (coefficient 0.468, p = 0.000). Simultaneously, both variables significantly influence consumptive behavior (F = 414.913, R² = 0.816), explaining 81.6% of its variation. The study recommends integrating financial education features into BNPL platforms, strengthening regulations responsive to young consumers' psychological behavior, and developing digital financial literacy curricula that enhance self-control in shopping.
Shopee PayLater Usage; Hedonic Shopping Motivations; Consumptive Behavior; Generation Z; E-Commerce.
Copyright (c) 2026 Maylafaidza Putri Natasya, Corry Yohana, Ivan Purtano (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Data-Driven Decision-Making in Financial Management: A Comprehensive Bibliometric Analysis of Global Trends, Knowledge Structures, and Emerging Frontiers
This study examines the intellectual evolution, knowledge structure, and global research trends of data-driven decision-making (DDDM) as applied to financial management, providing a systematic mapping of the field from its origins through its contemporary frontiers. A quantitative bibliometric analysis was conducted using publication data retrieved from Scopus spanning from the 2000s to the present. The dataset was analyzed using VOSviewer software, applying co-authorship, co-occurrence, and citation mapping techniques.The results reveal a significant upward trajectory in publications over the study period, reflecting the growing salience of DDDM in academic discourse. Collaborative research networks are dense and predominantly anchored by the United States, though emerging economies are increasingly participating. Core thematic clusters center on big data, machine learning, and predictive analytics, while the most recent trends signal a convergence toward the Internet of Things and digital twin technologies. Critical concerns around data security, ethics, and regulatory compliance are identified as cross-cutting challenges.Financial managers and policymakers can leverage these findings to identify underexplored research niches and anticipate the next generation of analytical tools required for sustainable financial decision-making. This study offers the first comprehensive bibliometric mapping of DDDM specifically situated at the nexus of financial management and advanced analytics, extending prior reviews by incorporating temporal overlay analysis and identifying the IoT-digital twin frontier as the emerging research horizon.
data-driven decision-making; financial management; bibliometric analysis; big data; machine learning; VOSviewer
Copyright (c) 2026 Gusti Kayla Fadilah Hafsyari, Indri Kalila Hardayani, Raisyah Adindaffa Putri, Faras Putri Sabina, Arjuna Fauzan Ahmad, Lusiana Desy Ariswati, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Citra Merek dan Harga Terhadap Keputusan Pembelian Konsumen Kopi Kenangan
This study aims to analyze the effect of brand image and price on the purchasing decisions of Kopi Kenangan consumers in Samarinda City. The research employed a quantitative approach with a causal associative method. Data were collected through the distribution of Likert-scale questionnaires to 100 respondents selected via purposive sampling technique. The data analysis technique used was multiple linear regression analysis, preceded by classical assumption tests including normality and multicollinearity tests using SPSS. The results of the classical assumption test showed that the residual data were normally distributed (Monte Carlo Sig. = 0.490) and free from multicollinearity. The partial hypothesis test (t-test) revealed a surprising finding: brand image had no significant effect on purchasing decisions (Sig. = 0.332). Conversely, price exerted a positive and highly significant effect on purchasing decisions (Sig. < 0.001) and acted as the dominant driver. Simultaneously (F-test), brand image and price significantly influenced purchasing decisions (Sig. < 0.001) with a coefficient of determination (R2) of 0.401. This study concludes that for the undergraduate student segment, economic rationality regarding price overrides brand prestige when making purchasing decisions.
Copyright (c) 2026 Irma Irma, Revita Mariska, Naila Riska Rahmadani, Syarifah Najlaa Az Zahrah, Annisa Husnul Khotimah, Margareth Henrika, Lusiana Desy Ariswati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Ulang pada Industri Minuman Kopi
Penelitian ini bertujuan untuk menganalisis pengaruh harga dan kualitas produk terhadap keputusan pembelian ulang pada industri minuman kopi dengan fokus pada konsumen Generasi Z di Kota Samarinda. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling, jumlah responden sebanyak 100 orang yang dikumpulkan melalui kuesioner daring. Analisis data dilakukan menggunakan pendekatan Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) dengan bantuan SmartPLS 4 melalui evaluasi outer model, evaluasi inner model, dan pengujian hipotesis menggunakan prosedur bootstrapping. Hasil penelitian menunjukkan bahwa harga berpengaruh positif dan signifikan terhadap keputusan pembelian ulang dengan nilai T-Statistics sebesar 3,289 dan P-Values sebesar 0,001. Selain itu, kualitas produk juga berpengaruh positif dan signifikan terhadap keputusan pembelian ulang dengan nilai T-Statistics sebesar 2,116 dan P-Values sebesar 0,034. Nilai R-Square sebesar 0,442 menunjukkan bahwa variabel harga dan kualitas produk mampu menjelaskan keputusan pembelian ulang sebesar 44,2%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini menunjukkan bahwa strategi penetapan harga yang kompetitif serta konsistensi kualitas produk memiliki peran penting dalam mempertahankan loyalitas pelanggan Generasi Z di pasar yang kompetitif.
Harga, Kualitas Produk, Keputusan Pembelian Ulang, Generasi Z, Industri Kopi.
Copyright (c) 2026 Nurul Shafira, Resiani Bungan Layuk, Serly Lutvia Ikmala, Faiz Abdullah, Muhammad Zidan, Muhammad Ramadhani Kesuma, Lusiana Desy Ariswati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Fundamental dengan Metode DCF-FCFF dan Relative Valuation dalam Pengambilan Keputusan Investasi pada PT Summarecon Agung Tbk
The property and real estate sector represents one of the primary catalysts for national economic growth, characterized by an extensive multiplier effect across numerous downstream industries. This study evaluates the comprehensive financial performance of PT Summarecon Agung Tbk (SMRA) during the structural post-pandemic recovery window spanning from 2021 to 2025. Financial health and operational viability are systematically examined utilizing a framework of liquidity, profitability, solvency, and activity ratios, while concurrently isolating the exogenous impacts of key macroeconomic parameters, including core inflation, benchmark interest rate adjustments, and Gross Domestic Product (GDP) fluctuations. Employing a descriptive quantitative research design, this paper analyzes longitudinal secondary data derived from audited consolidated financial statements and official central bank publications. The empirical findings reveal that SMRA demonstrated profound operational resilience, orchestrated primarily through an aggressive rebound in property marketing sales within its signature township developments and the stringent execution of corporate cost-containment strategies. While profitability metrics displayed a robust, non-linear recovery trajectory, solvency and leverage ratios remained fundamentally elevated, reflecting the capital-intensive infrastructure mandates characteristic of large-scale property developers. This research provides critical, empirical, and strategic insights for corporate financial managers navigating leverage structures and capital expenditure dynamics during highly volatile macroeconomic transitions.
Financial Performance, Solvency, Profitability, Property Sector, Macroeconomics Resiliency.
Copyright (c) 2026 Rifki Rofikhoh, Justina Ade Judiarni (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Peran Manajemen Waktu dan Dukungan Keluarga dalam Membentuk Work-Life Balance Mahasiswa Part-Time Universitas Mulawarman
The phenomenon of students working while pursuing higher education is becoming increasingly common and requires the ability to maintain a work-life balance. This study aims to analyze the role of time management and family support in shaping the work-life balance of part-time students at Mulawarman University. A descriptive qualitative approach was employed through semi-structured interviews with eight students who worked while studying. Data were analyzed using NVivo 15 through word cloud, cluster analysis, and tree map visualizations, followed by thematic analysis based on the six-phase framework of Braun and Clarke (2022). The findings indicate that time management and family support are closely related in fostering students’ work-life balance. Time management serves as a key internal factor influencing students’ ability to manage dual responsibilities, while family support functions as an external factor that strengthens psychological well-being. Students with structured time management tend to achieve a better balance between academic and work demands. Furthermore, emotional, informational, and instrumental family support enhances motivation and resilience in coping with various pressures. The study also reveals that work-life balance is dynamic and depends on individuals’ ability to adapt to changing demands.
Copyright (c) 2026 Zahrahtul Sa'diyah, Adelia Risma, Dea Khair Akhyari, Putri Lianna Claresta, Glacia Rosariana Eden, Rohana Nur Aini, Lusiana Desy Airswati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Ethics in Decision-Making: A Bibliometric Study of Emerging Trends in Financial Management
Ethics in decision-making has become a fundamental aspect of financial management, as decision-makers frequently navigate dilemmas between achieving financial objectives and upholding moral values such as transparency, fairness, and social responsibility. Originating from business ethics scholarship, this concept emphasizes that financial decisions should not rely solely on economic rationality but must also incorporate ethical principles to prevent conflicts of interest and misuse of authority. n practice, ethics influences fund allocation, financial reporting, risk management, and corporate governance. Violations of ethical principles may precipitate corporate scandals and significantly erode public trust in organizations. Over time, discourse on ethics in decision-making has evolved through the integration of behavioral perspectives, corporate governance frameworks, and emerging technologies such as artificial intelligence (AI) for detecting potential ethical biases. However, systematic studies that comprehensively map the intellectual development of this field remain relatively limited. Therefore, this study applies a bibliometric analysis approach to identify publication trends, research collaboration patterns, and emerging thematic clusters in ethics in decision-making scholarship, drawing on 400 peer-reviewed articles sourced from the Scopus database covering the 2000s to the present.
Ethical Decision-Making; Financial Management; Bibliometric Analysis; Artificial Intelligence; Corporate Governance.
Copyright (c) 2026 Assyfha Nisrina Rahma, Nur Syamsiyah Fauziyah, Restu Amalia, Rifatul Hasanah, Muhammad Aditya Saputra, Lusiana Desy Ariswati, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
A Critical Review of Consumer Behaviour and Credit Supply: Evidence from an Australian FinTech Lender
This study critically reviews the relationship between consumer behaviour and credit supply decisions, focusing on evidence from an Australian FinTech lender. FinTech lenders increasingly use alternative data, such as bank transaction patterns, to assess creditworthiness beyond traditional metrics. The reviewed literature indicates that specific behaviours, notably gambling and intensive cash usage, negatively impact the offered loan amounts. While lenders generally favour mature demographics, these preferences are moderated by risky consumption signals. However, this critical review identifies several limitations in current research, including observational designs that prevent causal claims and potential data selection bias. Furthermore, the modest economic impact of these behavioural variables raises questions about their incremental predictive value. Crucially, penalizing cash usage and repeated borrowing may inadvertently foster algorithmic bias, disproportionately disadvantage vulnerable populations, and conflict with broader financial inclusion objectives. Future research must prioritize causal identification, default analysis, and algorithmic fairness. Ultimately, the integration of alternative data requires robust regulatory frameworks to balance technological innovation with consumer protection.
Copyright (c) 2026 Kristiana Sri Kristiana Sri Utami, Bhenu Artha (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kota Sampang (Studi Pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sampang)
Penelitian ini bertujuan untuk menguji secara empiris pengaruh akuntabilitas dan transparansi pengelolaan keuangan daerah terhadap kinerja pemerintah daerah di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sampang. Metode penelitian yang digunakan adalah kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 50 pegawai/staf di BPPKAD Kabupaten Sampang. Teknik analisis data menggunakan Partial Least Square (PLS) melalui aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan daerah berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Sebaliknya, transparansi pengelolaan keuangan daerah tidak berpengaruh signifikan terhadap kinerja pemerintah daerah pada instansi tersebut. Temuan ini mengimplikasikan bahwa penguatan aspek pertanggungjawaban (akuntabilitas) menjadi faktor kunci dalam meningkatkan kinerja organisasi sektor publik di Kabupaten Sampang.
Akuntabilitas; Kinerja Pemerintah Daerah; Pengelolaan Keuangan; Transparansi; PLS-SEM
Copyright (c) 2026 Novia Putri Anggraini, Fajar Syaiful Akbar (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Optimalisasi Identitas Visual dan Storytelling Marketing sebagai Strategi Diferensiasi Produk Camilan Tradisional Pisang Madu
Penelitian ini bertujuan untuk menganalisis optimalisasi identitas visual dan storytelling marketing pada UMKM Pisang Madu Pak Gendut di Samarinda. Permasalahan utama adalah lemahnya identitas visual dan kurang optimalnya pemasaran digital sehingga brand awareness masih rendah. Kegiatan dilakukan melalui metode partisipatif meliputi observasi, pendampingan, implementasi, dan evaluasi. Intervensi difokuskan pada penguatan identitas visual dan penerapan storytelling melalui Instagram Reels. Hasil menunjukkan peningkatan signifikan pada jangkauan dan views Instagram lebih dari 100 kali lipat serta peningkatan kesadaran merek dari unaware of brand menjadi brand recognition. Kesimpulannya, identitas visual dan storytelling marketing efektif meningkatkan daya saing UMKM di era digital.
Copyright (c) 2026 Azizah Auliyawati, Carmel Angela Gabriel, Chintya Aryati Aritonang, Nanda Mawadah, Zan Zabila (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analytical Hierarchy Process (AHP) in Decision-Making: A Bibliometric Study
This study examines the intellectual trajectory and thematic evolution of Analytical Hierarchy Process (AHP) research in decision-making, with particular emphasis on financial management and risk management contexts, using a bibliometric approach. Quantitative bibliometric analysis was conducted using 483 scientific articles retrieved from the Scopus database, processed through VOSviewer software to map publication trends, author and country collaboration networks, and evolving research themes through co-authorship and co-occurrence analyses. AHP remains a prevalent and methodologically versatile tool in multi-criteria decision-making, with dominant scholarly contributions from China, the United States, and India. Thematically, the literature clusters around risk assessment, multi-criteria decision making, and decision support systems, while emerging trends indicate increasing integration with fuzzy logic and Geographic Information System (GIS) technologies. Practitioners and policymakers in financial management and risk-intensive sectors can draw on AHP-based frameworks to structure complex, multi-criteria evaluations more systematically. This study provides a comprehensive bibliometric mapping of AHP research in management and finance, revealing fragmentation in global collaboration networks and identifying underexplored intersections between AHP and emerging digital technologies as productive directions for future research.
Analytical Hierarchy Process, Bibliometric Analysis, Decision-Making, Financial Management, Risk Management.
Copyright (c) 2026 Desvita Putri Maharani, Syahfiah Syahfiah, Wiola Wasa Pebrina Herda, Jelita Jelita, Retno Fitrian Nastiti, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Exploring The Relationship Between Decision-Making Styles and Organizational Performance: A Bibliometric Study
This study examines the intellectual structure and evolution of research on the relationship between decision making styles and organizational performance within the human resource management (HRM) domain, identifying thematic clusters, collaborative networks, and emerging research gaps. A systematic bibliometric analysis was conducted using publication data retrieved from Scopus and the Web of Science Core Collection, spanning the 1990s to the present. VOSviewer was employed to map co-authorship networks, country collaboration patterns, and keyword co-occurrence structures. The analysis reveals that authorship collaboration is clustered into two primary groups, with Hamzah Elrehail functioning as a key bridging node. The United States and the United Kingdom dominate the global collaboration network. Keyword co-occurrence analysis confirms that decision-making styles are closely linked to organizational performance, mediated by strategic, technological, and behavioral factors including artificial intelligence, knowledge management, and intellectual capital. Organizations are advised to adopt flexible, context-sensitive decision-making approaches that combine rational, intuitive, and adaptive styles rather than relying on a single mode, thereby enhancing long-term organizational performance. This study provides a comprehensive bibliometric mapping of two decades of research at the intersection of decision-making styles and organizational performance, identifying underexplored areas including cross-cultural and longitudinal studies, and offers a structured foundation for future empirical work in this domain.
Bibliometrics, Decision-Making Styles, Organizational Performance, Human Resource Management.
Copyright (c) 2026 Erina Permata Dewanti, Khusnul Hafifah Farwati, Nabila Anatasya, Aulia Dwi Aminarti, Ellya Gust Priani, Rohana Nur Aini, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Agresivitas Pajak Terhadap Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi
This study aims to examine and analyze the effect of tax aggressiveness on firm value with foreign ownership as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population in this study includes all healthcare companies listed on the IDX, with the sampling technique using a purposive sampling method resulting in 48 observation data during the observation period. The data analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA) through SPSS software. The results of this study indicate that partially, tax aggressiveness does not affect firm value. This indicates that investors tend to be neutral towards management's tax-saving strategies and prioritize more stable performance indicators. Foreign ownership was also found to have no effect on firm value, which is suspected because the percentage of ownership is relatively small so it does not have strong enough managerial control to influence market value. Furthermore, foreign ownership does not indicate that foreign oversight is ineffective in influencing market responsses to tax practices. Conversely, the profitability control variable indicates that profit-generating capacity remains a key signal for investors. Meanwhile, firm size has a negative and significant effect, and leverage has no significant effect on firm value. This study confirms that in the post-pandemic era, investors in the healthcare sector place greater emphasis on profitability than on ownership structure or tax policy..
Tax Aggressiveness; Firm Value; Foreign Ownership; Profitability
Copyright (c) 2026 Rosalin Teisya Arindasari, Hariman Bone (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Social Media Marketing, Influencer Marketing dan Promosi Waktu Terbatas Terhadap Keputusan Pembelian pada Tomoro Coffee di Kota Samarinda
This study aims to analyze the influence of social media marketing, influencer marketing, and limited-time promotions on purchasing decisions at Tomoro Coffee in Samarinda City. The research employed a quantitative approach using purposive sampling techniques involving 140 respondents who had purchased Tomoro Coffee products. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS assistance. The results showed that simultaneously social media marketing, influencer marketing, and limited-time promotions significantly influenced purchasing decisions. Partially, social media marketing had a positive but insignificant effect on purchasing decisions. Meanwhile, influencer marketing and limited-time promotions had a positive and significant effect on purchasing decisions. Influencer marketing became an effective factor in increasing consumer trust through influencer credibility, while limited-time promotions created a sense of urgency that encouraged consumers to make immediate purchases. This study implies that Tomoro Coffee needs to improve more innovative digital marketing strategies and maximize the use of influencers and limited-time promotions to enhance consumer purchasing decisions.
Social Media Marketing; Influencer Marketing; Limited-Time Promotion; Purchasing Decision; Tomoro Coffee.
Copyright (c) 2026 Theodore Farrel Ouby Saleh Putra, Zainal Abidin, Melda Aulia Ramadhani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0