Jurnal Ekonomi dan Bisnis

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI DI KOTA PROVINSI JAWA TIMUR

Mareta Dea Alifianti — 2025-11-26

This study aims to analyze the influence of local revenue and balancing funds on economic growth in cities in East Java, both partially and simultaneously. The data used are sourced from BPS, the Directorate General of Fiscal Balance, and the Regional Budget (APBD) realization report. The study uses an associative quantitative approach and is analyzed using multiple linear regression through SPSS 26. The results show that simultaneously local revenue and balancing funds have a significant effect on economic growth. Partially, local revenue does not have a significant effect on economic growth, while balancing funds have a positive effect on economic growth.

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DAERAH (STUDI KASUS PADA KABUPATEN SIDOARJO TAHUN ANGGARAN 2020-2024)

Ica Wulandari — 2025-11-26

This study aims to evaluate the financial performance of the Sidoarjo Regency Government using financial ratio analysis. The research is based on Regional Budget Realization Reports (LRA) from 2020 to 2024 obtained from official website of the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo. The financial ratios analyzed include independence, effectiveness, efficiency, and local revenue growth. The findings indicate a gradual improvement in financial independence, moving from a “participatory” category to “delegative” in the final year. The effectiveness ratio consistently exceeded 100%, demonstrating the government’s ability to surpass local revenue targets annually. The efficiency ratio fluctuated, with two years considered efficient and three years inefficient. The local revenue growth ratio showed a notably positive trend, especially in the last two years. These results reflect the overall improvement in financial management, though expenditure efficiency still requires improvement. This study recommends strengthening budget efficiency strategies and optimizing local revenue sources to enhance financial performance.

PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUASAN PELANGGAN PADA PERUSAHAAN SESCKO CRYELON SUKSES, DILI, TIMOR LESTE

Avelina Viana Sampaio — 2025-11-26

This study aims to understand and analyze how product quality (Traditional Moringa Oil) and promotion affect customer satisfaction at Sescko Cryelon Success. The method used in this study is a quantitative approach. Data collection was carried out through observation, questionnaires, and literature studies. The study population was 246 people, and a sample of 60 respondents was selected with an accidental sampling method. The results of this study indicate that product quality has a significant positive influence on customer satisfaction, while promotion has no effect on customer satisfaction. Furthermore, the variables of product quality and promotion simultaneously have a positive and significant influence on customer satisfaction at Sescko Cryelon Success in Dili, Timor-Leste.

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, COMPANY VALUE, AND PROFITABILITY AS A MODERATING VARIABLE

Jihan Pratiwi — 2025-11-26

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on company value, while also testing whether profitability can moderate the relationship between CSR variables and company value. This is a descriptive quantitative study, and the population used is the consumer goods industry sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample in this study was obtained through purposive sampling, resulting in 14 selected companies based on pre-determined criteria. The analysis methods used were multiple linear regression and Moderated Regression Analysis (MRA), with classical assumption tests as prerequisites. In this study, the CSR variable was measured using the GRI Standards 2021, company value using Tobin’s Q, and profitability measured by ROA. The results of the study indicate that CSR has a negative and significant effect on company value, suggesting that CSR activities are not yet fully appreciated by the market as value creators. Additionally, the MRA results show that profitability is unable to moderate the relationship between CSR and company value. This finding indicates that even though companies generate profits, this is insufficient to strengthen the influence of CSR on company market value.

PENGARUH PENGGUNAAN INFLUENCER MARKETING DALAM MENINGKATKAN BRAND AWARENESS PADA BRAND MS GLOW

Maulana Haris Bagaskara — 2025-11-26

This study aims to analyze the influence of influencer marketing on enhancing brand awareness of the MS Glow brand. The research focuses on five key aspects of influencer marketing: credibility, attractiveness, congruence, interaction, and overall promotional effectiveness. A quantitative approach with a survey method was employed, and data were collected through questionnaires distributed to respondents familiar with MS Glow products. The research employed a quantitative approach using Structural Equation Modeling–Partial Least Square (SEM-PLS). Data were collected through questionnaires distributed to 135 respondents familiar with MS Glow products. The findings reveal that all dimensions of influencer marketing play a crucial role in shaping and strengthening brand awareness. Influencer attractiveness and credibility emerged as the most influential factors in building emotional connections and consumer trust toward the brand. Furthermore, the congruence between the influencer’s image and the brand’s values, along with active audience engagement, reinforces positive brand perception. The study concludes that a well-planned and authentic influencer marketing strategy can effectively enhance brand awareness in the highly competitive cosmetics industry.

TRANSFORMASI KEUANGAN DIGITAL DAN DAMPAK INTENSITAS PENGGUNAAN DIGITAL PAYMENT TERHADAP PENDAPATAN UMKM YOGYAKARTA MELALUI KEPUASAN PELANGGAN

Shita Lusi Wardhani — 2025-11-26

Penelitian ini bertujuan untuk menganalisis pengaruh intensitas penggunaan digital payment terhadap pendapatan UMKM di Yogyakarta dengan kepuasan pelanggan sebagai variabel intervening. Pendekatan kuantitatif digunakan dengan melibatkan 158 responden pelaku UMKM yang telah menerapkan sistem pembayaran digital seperti QRIS, GoPay, OVO, dan ShopeePay. Analisis data menggunakan SmartPLS 4.0 mencakup uji validitas, reliabilitas, dan analisis jalur. Hasil penelitian menunjukkan bahwa intensitas penggunaan digital payment berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Namun, kepuasan pelanggan tidak berpengaruh signifikan terhadap pendapatan UMKM serta tidak mampu memediasi hubungan antara penggunaan digital payment dan pendapatan. Temuan ini mengindikasikan bahwa penggunaan digital payment meningkatkan efisiensi transaksi, tetapi belum berpengaruh langsung terhadap pendapatan. Oleh karena itu, UMKM perlu mengombinasikan adopsi teknologi dengan strategi pemasaran, inovasi produk, dan peningkatan kualitas layanan agar dampaknya terhadap pendapatan lebih optimal.