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Showing 188 articles found for "Changes"

Economic Behavior of The Kediri People in The Shadow of Doho Kediri Airport

Susilowati , Eni, Rofik, Eka Nur, M. Maghfiroh, Ana, Murdinar, Hardining Estu
Abstract: This study aims to examine the economic behavior of the community around Dhoho Airport, Kediri, which has undergone socio-economic transformation due to strategic infrastructure development. This phenomenon is evident in… Kediri Regency, East Java, especially after the start of the construction of Dhoho Airport, a national strategic project designed to be a lever for regional economic growth. The presence of the airport has changed the face of the surrounding area, which was previously agricultural land and modest settlements, into a bustling and fast-growing economic area. This change has led to a surge in new economic activities, such as the emergence of street vendors, restaurants, parking lots, local transportation businesses, and lodging. Using a qualitative approach with phenomenological methods, this study explores the meanings raised by local economic actors in responding to these changes. The findings show that communities show adaptive responses through trade, lodging, and other services, with economic meanings influenced by local values such as blessing, hard work, and kinship. This study concludes that people's economic behavior is not only rational instrumental, but also full of subjective values and meanings, so that regional economic policies need to be designed in an inclusive and contextual manner

Indonesian Stock Market Reaction to the Escalation of the 2026 Iran Conflict: Evidence from an Event Study of Energy Sector Firms

Nidrah, Rika Kurniawati, Mufidatul Azmi
Abstract: This study examines the reaction of the Indonesian capital market to the escalation of the Iran conflict in 2026 using an event study approach focusing on energy sector firms listed on the Indonesia Stock Exchange. Market… t reactions are measured using Average Abnormal Return (AAR) and Trading Volume Activity (TVA). The observation period includes an 11-day event window (t−5 to t+5) and a 100-day estimation period. Statistical tests employed include the Shapiro–Wilk normality test, one-sample t-test, paired sample t-test, and Wilcoxon Signed Rank Test. The findings indicate that abnormal returns are only significant around the event date but do not differ significantly between pre- and post-event periods. In contrast, trading volume activity shows consistent and significant changes. These results suggest that geopolitical conflict information is more strongly reflected in trading behavior than in price adjustments. This study contributes to the literature by providing sector-specific evidence from an emerging market and highlighting behavioral market responses.

Core Tax Administration System and Transformation of Risk-Based Taxpayer Compliance Supervision in Indonesia

Burhamzah, Rahmat, Rauf, Deddy Ibrahim, Rahmat, Muhammad Rijal Alim
Abstract: Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System… tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.

Eco Consciousness and Consumer Perception: An Explanatory Study of Environmentally Friendly Product Purchasing Decisions in Makassar City

Hasnidar, Hasnidar, Ridha, Achmad
Abstract: This study aims to describe and explain consumer perceptions of environmentally friendly products and their impact on purchasing decisions in Makassar City. With increasing attention to environmental issues and changes in… n urban lifestyles, it is important for businesses to understand how consumers assess sustainability oriented products. This study uses a qualitative explanatory approach with data collection techniques through in depth interviews, observation, and documentation. Twelve research informants were selected through purposive sampling, consisting of 12 active consumers of environmentally friendly products domiciled in Makassar City, conducted over a three month period from January to March 2026. The results show that consumer perceptions of environmentally friendly products are influenced by three main dimensions, namely: (1) environmental awareness (eco consciousness), (2) trust in green claims, and (3) perception of multidimensional product value. These three dimensions together form a positive attitude that ultimately drives purchasing decisions for environmentally friendly products. In line with the findings of (Hasnidar & Ridha, 2025) which confirmed that eco consciousness and perception of sustainable packaging have a significant influence on green purchasing behavior through the mediation of consumer attitudes, this study enriches this understanding with a qualitative perspective that explores consumers' subjective meanings and experiences in depth.

Financial Performance of PT Pertamina Geothermal Energy Tbk Before and After the Disclosure of the Fuel Adulteration Case: A Comparative Analysis

Putri, Apni Yunikartika, Darwis, Damirah, Ismayanti
Abstract: This study aims to analyze the differences in the financial performance of PT Pertamina Geothermal Energy Tbk before and after the disclosure of the fuel adulteration case involving its parent company. This research employs… oys a quantitative comparative approach using quarterly financial statement data from 2024–2025. The analysis was conducted using descriptive statistics and the Wilcoxon Signed Rank Test. The results show that descriptively, most financial ratios experienced a decline, particularly in profitability and activity ratios, along with a decrease in liquidity and a slight increase in solvency. However, the Wilcoxon test results indicate that these changes are not statistically significant. These findings suggest that despite reputational pressure from the parent company’s crisis, the company’s financial performance remains relatively stable. The limited sample size is also considered a factor influencing the results

Resilience of Indonesian Stock Market to Fed Policy

Rahmat, Muhammad Rijal Alim, Burhamzah, Rahmat
Abstract: This study conducts a bibliometric analysis of literature (2015-2025) on Indonesian stock market resilience to Federal Reserve monetary policy shocks. Data were collected from Google Scholar using Publish or Perish 8 with… h relevant keywords. A total of 82 publications with 476 citations (h-index = 9) were identified. VOSviewer was used for bibliometric analysis to map keyword co-occurrence in titles and abstracts. Network visualization revealed three dominant clusters: (1) Federal Reserve monetary policy and capital flow spillovers, (2) market volatility and investor behavior, and (3) financial resilience and domestic policy responses. The overlay timeline indicated a shift from spillover and volatility issues in mid-decade to resilience topics in recent years. The literature suggests that while the Indonesian stock market remains sensitive to Fed rate changes, it has shown growing resilience due to proactive domestic policy interventions

Analysis of The Effect International Prices, Exchange Rates, Non-Tarif Measures, and Import Volume On The Export Value Of Indonesian Cloves (Hs:0907) To India

Jonathan, Krisna Adi, Oktafia, Renny
Abstract: This study aims to analyze the influence of international prices, the rupiah–rupee exchange rate, non-tariff measures, and India’s import volume on the export value of Indonesian cloves to India. The research utilizes secondary… s secondary data for the period 2015–2024. The analytical method employed is the Autoregressive Distributed Lag (ARDL) model to examine both short-run and long-run relationships, complemented by stationarity tests, cointegration tests, ECM estimation, and diagnostic and stability tests. The results show that international prices have a positive and significant effect on Indonesia’s clove export value, consistent with export-supply theory which states that higher global prices increase export incentives. The rupiah–rupee exchange rate displays a positive but insignificant relationship, indicating that exchange rate volatility is not sufficiently strong to influence changes in export value. Non-tariff measures, including SPS and TBT standards, are found to have a significant effect, reflecting the role of regulations in increasing compliance costs while simultaneously enhancing Indian consumer confidence in the quality of Indonesian cloves. India’s import volume also has a significant influence, showing that India’s domestic demand remains a major driver of Indonesia’s export value during the study period. This study is expected to provide insights for policymakers and industry players in strengthening trade strategies, particularly in enhancing the competitiveness of Indonesian clove exports through quality improvements, exchange rate stability, and compliance with non-tariff standards.

The Digital Disruption of Traditional Equilibrium: Analyzing the Impact of E-commerce and Social Commerce on Demand Supply Dynamics for Electronics in Makassar

Imran Musa, Chalid
Abstract: This research is based on the imbalance between demand and supply that often occurs in the consumer goods market in Makassar, which causes price changes and market instability. This study is unique in a local context by… emphasizing the real interaction between demand and supply as a factor that affects the market balance at the regional level. The purpose of this study is to investigate the impact of demand and supply on the balance of the consumer goods market in Makassar. This study adopts a quantitative approach by using primary data from 250 respondents, consisting of 200 consumers and 50 traders with questions using a five-point Likert scale. Data analysis is carried out with multiple linear regression using SPSS version 25, as well as involving validity testing, reliability and classic assumption testing. Research findings show that the demand and supply variables have a positive and significant effect on the market balance with an Adjusted R² of 0.285. Together, the two variables explain 28.5% variation in market balance. This result shows that the increase in demand and the availability of the supply of consumer goods are the key to maintaining price stability in the local market.

Analysis of Human Resource Planning in Facing Challenges in The Digital Era at State Vocational School 2 Gunungsitoli, Gunungsitoli City

Mendrofa, Jepi Masa, Zega, Yamolala, Gulo, Heniwati, Waruwu, Robin Markus Putra
Abstract: This study aims to analyze human resource (HR) management planning, identify obstacles, and formulate efforts to support the digitalization of school management. The study used a qualitative descriptive approach with in-depth… depth interviews, observation, and documentation techniques with the principal, vice principal, teachers, and administrative staff. The results showed that HR planning at SMK Negeri 2 Gunungsitoli was carried out through three main steps: (1) needs analysis and preparation of technology-based teacher formation, (2) competency mapping and identification of information and communication technology (ICT) training needs, and (3) empowerment of teachers and staff through workshops, mentoring, and discussion forums. Obstacles faced included limited digital literacy among teachers and staff, unequal network access, and resistance to changes in technology-based learning methods. Efforts made by the school included providing digital literacy training, optimizing available devices and networks, utilizing offline learning applications, and creating a work culture that is adaptive to innovation. This study concluded that targeted HR planning, infrastructure support, and continuous competency development are important factors in realizing effective digital transformation in schools. These findings are expected to be useful for SMK Negeri 2 Gunungsitoli, other educational institutions, and further researchers in developing digitalization strategies for school management.

Collaboration Strategy Faculty of Economic and Bussiness Universitas Negeri Surabaya Indonesia to Become a Faculty With a Global Reputation

Hardini, Han Tantri, Susanti, Rahmawati, Fitriana, Susilowati, Fitriah Dwi, Saputra, Irwan Adimas Ganda, Maula, Farij Ibadil
Abstract: This research aims to determine the form of cooperation development between the Unesa Faculty of Economics and Business and partners from various institutions both domestically and abroad in order to achieve a Faculty with… th a global reputation. The research method used is a qualitative method where data collection is carried out by conducting in-depth interviews, observation, documentation and Focus Group discussions. The results of this research show that the development of partnership cooperation between the Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia with domestic and foreign partners includes education, research and community service. Educational activities in the form of lecturer and student exchanges, seminars, proceedings, guest lectures, visiting lecturers/professors, curriculum benchmarking. Collaboration in the field of research takes the form of joint research, joint publication, joint editor and journal reviewer. Collaboration in the field of community service takes the form of outreach activities, training, mentoring and demonstration activities related to partner needs. So far this collaboration has shown a significant positive impact. The results of the research findings can add theoretical and methodological studies to the repertoire of scientific development regarding the study of the importance of collaboration in an organization, especially for higher education institutions. The contribution of this research adds to the study of the importance of cooperation, not only for the benefit of both parties but also for having an impact on the progress of institutions and society. Contribution for educational institutions, both formal and non-formal, to continue to build partnerships and to socialize the importance of cooperation to increase institutional progress, building more networks to strengthen cooperation. The practical implication of this research is that the Faculty of Economics and Business continues to strive for collaborative networks with the aim of increasing and strengthening collaboration networks in accordance with the vision and mission of the Unesa Faculty of Economics and Business. Priority programs in the context of achieving a global reputation can be used as main topics for collaboration with partners. This implication also adds to the study for educational and non-educational institutions that by collaborating, relationships are created to share knowledge, experience and resources to achieve common goals and contribute to the development of society and the nation.