JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Journal Title: JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Initials: JIEKA Frequency: 6 bulanan Online ISSN: 3089-7165 Editor in Chief: Dr. Aslan, M.Pd.I DOI: Zenodo European Union Publisher: CV. ADIBA AISHA AMIRA JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi dan bisnis, keuangan dan akuntansi.
PERAN KEPEMIMPINAN DAN MOTIVASI KERJA: MEMBANGUN KETAHANAN ORGANISASI UMKM DIMSUM KUSKUSSAN DI CIKARANG SELATAN DENGAN ADAPTASI ORGANISASI SEBAGAI VARIABEL MODERASI
This study aims to analyze the influence of leadership and work motivation on organizational resilience in Dimsum KusKussan MSME, with organizational adaptability serving as a moderating variable. A qualitative approach was employed through semi-structured interviews with the business owner and employees. Data were analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that effective leadership and strong work motivation play an important role in supporting organizational resilience. Furthermore, organizational adaptability strengthens the business's ability to respond to environmental changes and market uncertainty. The ability to utilize digital media and adjust business strategies becomes a key factor in maintaining business sustainability. The study concludes that the synergy between leadership, work motivation, and organizational adaptability contributes significantly to the resilience and sustainability of Dimsum KusKussan MSME.
Copyright (c) 2026 JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
FENOMENA POPULATION AGEING: KAJIAN KUALITATIF PERGESERAN DEMOGRAFIS, AKAR PENYEBAB, DAN IMPLIKASINYA TERHADAP EKONOMI
This study examines the phenomenon of population ageing through a qualitative approach, focusing on three main dimensions: demographic structural shifts, root causes of ageing acceleration, and its economic implications. Findings show that the research location has officially entered the ageing society phase, marked by an increase in the proportion of elderly aged 60 years and above to 14.8% and an old-age dependency ratio rising to 13.2. Three interrelated factors drive this acceleration: a sharp decline in the Total Fertility Rate to 1.8, an increase in life expectancy to 74.1 years, and high out-migration of the productive age group at 34%. Economic implications include a decline in local economic growth from 6.2% to 4.1% per year, a decrease in labor force participation, with 67% of the elderly still working in the informal sector due to limited social protection. Fiscal pressure is evidenced by increased local budget allocation for elderly programs to 8.7%, and household expenditure dominated by elderly healthcare costs at 23%. Nevertheless, population ageing also opens new economic opportunities through the silver economy concept.
ANALISIS KARAKTERISTIK SOSIAL EKONOMI TUKANG OJEK DI KELURAHAN KEBUN SIRIH
This study aims to identify the socio-economic characteristics of motorcycle taxi drivers in the Kebun Sirih neighbourhood. Research Methodology. The research methodology employed descriptive statistics. In this study, the data collection technique used was a questionnaire; the sample size comprised 51 respondents. The results of this study indicate the socio-economic characteristics of motorcycle taxi drivers in the Kebun Sirih sub-district.
TRANSFORMASI EKONOMI WILAYAH PERBATASAN INDONESIA MELALUI PENGUATAN INFRASTRUKTUR, KOLABORASI LINTAS NEGARA, DAN PEMBERDAYAAN MASYARAKAT LOKAL
This study examines the economic transformation of Indonesia’s border regions through infrastructure strengthening, cross-border collaboration, and local community empowerment. Border regions are no longer viewed merely as peripheral areas or territorial boundaries, but as strategic spaces with the potential to become new centers of regional economic growth. However, many Indonesian border areas still face structural challenges, including limited infrastructure, weak local economic capacity, dependence on neighboring countries, inadequate cross-border governance, and restricted access to markets, capital, technology, and information. This study employs a library research method with a descriptive, qualitative approach, reviewing relevant scholarly articles, government reports, policy documents, and recent literature on border development, regional economies, infrastructure, cross-border cooperation, and community empowerment. The findings indicate that infrastructure development plays a fundamental role in improving connectivity, reducing regional isolation, lowering logistics costs, and expanding access to public services and economic opportunities. Cross-border collaboration contributes to strengthening legal trade, regional mobility, tourism, investment, and people-to-people relations. Meanwhile, local community empowerment is essential to ensure that border communities become active economic actors rather than passive beneficiaries of development. The study concludes that the economic transformation of Indonesia’s border regions requires an integrative development model that simultaneously connects infrastructure, cross-border cooperation, and local empowerment. Such a model is expected to promote inclusive, collaborative, and sustainable border development while strengthening national sovereignty, local welfare, and regional competitiveness.
EKONOMI PERBATASAN INDONESIA: ANTARA KETERGANTUNGAN, KERJA SAMA LINTAS NEGARA, DAN TANTANGAN PEMBANGUNAN
This study discusses Indonesia’s border economy as a strategic space shaped by economic dependence, cross-border cooperation, and development challenges. Border areas are not only territorial boundaries of state sovereignty but also dynamic zones of social, cultural, and economic interaction between local communities and neighboring countries. Using a library research method, this study analyzes relevant literature, including academic journals, policy documents, and institutional reports, on border economies, cross-border trade, regional cooperation, and local development. The findings show that economic dependence in Indonesia’s border areas is mainly caused by geographical proximity to neighboring countries, limited domestic infrastructure, weak distribution networks, price differences, and easier access to external markets. Cross-border trade, both formal and informal, plays an important role in supporting local livelihoods, but it also raises governance issues, such as weak monitoring, unrecorded transactions, and potential smuggling. Furthermore, cross-border cooperation is identified as a strategic instrument to transform dependency into productive interdependence. However, this transformation requires stronger infrastructure, integrated governance, local economic empowerment, and active participation from the central government, local authorities, business actors, and border communities. The study concludes that Indonesia’s border economy should not be viewed merely as a peripheral or security-based issue, but as a potential regional growth center. Therefore, development strategies must combine protection of sovereignty, improvement of welfare, local competitiveness, and sustainable cross-border cooperation.
STRATEGI SEGMENTASI PASAR, PENENTUAN TARGET KONSUMEN, DAN POSISI MEREK DALAM MENINGKATKAN EFEKTIVITAS PEMASARAN: KAJIAN PUSTAKA
This study analyses the strategic role of market segmentation, consumer targeting, and brand positioning within the STP framework to enhance marketing effectiveness amid Indonesia's competitive and rapidly digitalising market dynamics, where segmentation enables the division of a heterogeneous market into homogeneous segments based on geographic, demographic, psychographic, and behavioural criteria, targeting selects viable segments through measurability, accessibility, substantiality, and actionability with an undifferentiated to micromarketing approach, while positioning creates a unique perception through value proposition attributes, benefits, users, competitors, or quality-price based, so that the synergy of the three results in a 20-40% increase in marketing ROI, cost efficiency, consumer loyalty, and competitive advantage for MSMEs and large companies. The research method used is a literature review, adopting reputable national and international books and journals. The main findings confirm STP as a fundamental enhancer of holistic marketing effectiveness, with theoretical implications that enrich strategic marketing literature and provide practical, actionable guidance for practitioners, as well as recommendations for future empirical testing using mixed methods and AI integration for ASEAN generalisation.
Copyright (c) 2025 JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
PERAN ANALISIS PASAR, SEGMENTASI, DAN PENETAPAN POSISI MEREK DALAM MERANCANG STRATEGI PEMASARAN YANG EFEKTIF UNTUK MEMENUHI KEBUTUHAN DAN PREFERENSI KONSUMEN DI ERA PERSAINGAN GLOBAL
This study examines the integral role of market analysis, market segmentation, and brand positioning in designing effective marketing strategies to meet consumer needs and preferences in an era of global competition characterised by digital disruption and cultural heterogeneity. Through a literature review method, the study found that market analysis—using the PESTEL, Porter's Five Forces, and big data AI-based SWOT frameworks—serves as a predictive foundation for identifying opportunities in emerging Southeast Asian markets such as Indonesia, with an e-commerce CAGR of 25%. while the integration of demographic-geographic-psychographic-behavioural segmentation with brand positioning, such as Unilever sachets or Patagonia eco-activists, increases campaign relevance by up to 50%, brand loyalty, and ROI through glocalisation and hyper-personalisation. The conclusion emphasises that the synergy of these three elements is essential for local companies to compete globally by 2025, with recommendations for implementing NVivo for thematic analysis and an adaptive STP framework to adapt to AR-social commerce trends.
ANALISIS STRATEGI MANAJEMEN KINERJA DALAM MENILAI DAN MENINGKATKAN PRODUKTIVITAS KARYAWAN: KAJIAN PUSTAKA TENTANG PENDEKATAN EVALUATIF, MOTIVASI, DAN PENGEMBANGAN KOMPETENSI DI LINGKUNGAN ORGANISASI MODERN
This study aims to analyse performance management strategies in assessing and improving employee productivity. In a dynamic and competitive modern organisational environment, performance management not only functions as an administrative control tool but has evolved into a strategic system oriented towards optimising human resource potential. Through a literature review method, this study examines various academic literature and relevant empirical research results to identify the relationship between performance evaluation systems, work motivation, and competency development on productivity improvement. The results of the study indicate that an evaluative approach that is objective, evidence-based, and accompanied by continuous feedback can strengthen employee responsibility and engagement. Furthermore, motivation and competency development strategies have been proven to have a significant effect in creating positive work behaviour, improving skills, and forming an adaptive organisational culture. The integration of these three approaches forms a comprehensive, effective, and sustainable strategic performance management framework, which ultimately supports increased productivity and organisational competitive advantage in the era of digital transformation.
PENGARUH PERSEPSI, PENGETAHUAN AKUNTANSI DAN PENGHARGAAN FINANSIAL TERHADAP MINAT MAHASISWA UNTUK BERKARIR DI BIDANG AKUNTAN PUBLIK
This study aims to analyze the influence of perception, accounting knowledge, and financial rewards on accounting students’ interest in pursuing a career as public accountants. The research was conducted among students of the Accounting Study Program, Faculty of Economics and Business, Udayana University, using a quantitative research design. The study population consisted of 2022 cohort students who had completed the Auditing 1 and Auditing 2 courses. Through purposive sampling, a total of 180 respondents were obtained in accordance with the established criteria. Data were collected using a questionnaire employing a 1– 5 Likert scale designed to measure students’ perceptions, levels of accounting knowledge, perceived financial rewards, and interest in becoming public accountants. The collected data were analyzed using multiple linear regression with the assistance of SPSS 26 to determine the effect of each independent variable on the dependent variable. The results indicate that perception, accounting knowledge, and financial rewards all have a positive influence on students’ interest in choosing a career as public accountants. These findings suggest that more favorable perceptions, stronger accounting knowledge, and higher expected financial rewards lead to greater student interest in the public accounting profession. This study contributes to the existing accounting literature and provides valuable insights for students in considering their future career decisions.
THE EFFECT OF TATO, COMPANY SIZE, AND LIQUIDITY ON PROFITABILITY OF AUTOMOTIVE COMPANIES LISTED ON IDX IN 2019-2024 PERIOD
The Indonesian automotive industry during 2019–2024 experienced significant dynamics due to COVID-19 and the government’s push for transformation toward electric vehicles. In this context, Profitability serves as a key indicator reflecting operational efficiency and corporate competitiveness. This study aims to analyze the effect of TATO measured using Total Asset Turnover ratio, firm size using natural logarithm of total assets, and liquidity using Current Ratio on probability measured by ROA. This research employs a quantitative associative causal approach with multiple linear regression analysis. The group studied includes 15 automotive companies chosen through purposive sampling, with a total of 64 data after elimination by outliers. The results shows that TATO provide a positive and significant impact on profitability, but firm size and liquidity do not provide significant impact. This study provides theoretical and practical implications for strategic decision-making by companies and for investor considerations in the automotive sector.
Adriel Baringin Lombardi Montana Siahaan
DIGITAL BRAND LOCAL PRODUCT KREESANG 354 THROUGH INSTAGRAM ACCOUNT @KREESANG2WSSAQ354 IN INCREASING BRAND AWARENESS
This research aims to analyze the use of digital branding strategies on the local product Kreesang 354 through the Instagram account @Kreesang354 in increasing brand awareness. In the current digital era, social media has become an important platform in product marketing, especially for local brands that want to introduce their products to a wider audience. This study examines how Kreesang 354 utilizes Instagram as a tool to build brand image and increase brand awareness among consumers. The method used in this research is a qualitative approach with a case study on the Kreesang 354 Instagram account. Data were obtained through direct observation of the uploaded content, interaction with the audience, as well as analysis of the engagement rate and frequency of interactions occurring on the platform. In addition, interviews with the administrators of the Kreesang 354 Instagram account and several consumers were also conducted to deepen the understanding of the digital branding strategies implemented. The research results show that Kreesang 354 has successfully utilized Instagram as an effective medium to introduce their products by using various features such as feed, stories, and IGTV to create engaging content. Additionally, the use of influencers and collaborations with various parties also contributed to increasing brand interaction and exposure. Thus, this research concludes that Instagram has a significant impact on increasing brand awareness for the local product Kreesang 354.
MARKETING STRATEGY FOR COCKLE FISH PROCESSING PRODUCTS BASED ON DIGITAL MARKETING (STUDY ON RAYHANA REZKY FOOD MSME IN SINJAI REGENCY)
This study aims to examine the digital marketing strategies used by Rayhana Rezky Food, a micro, small, and medium enterprise (MSME) engaged in cockle fish processing in Sinjai Regency. In response to the growing importance of digital platforms, this research analyzes how digital tools and online media are utilized to enhance market reach and customer engagement. A qualitative descriptive method was applied, with data collected through interviews, observation, and documentation. The findings indicate that the business actively uses social media platforms such as Instagram and Facebook, as well as messaging apps like WhatsApp, for promotional activities, customer interaction, and product dissemination. These digital marketing strategies have helped improve brand awareness and increase product sales. However, challenges remain, including limited digital skills and infrastructure. The study concludes with suggestions for strengthening digital literacy and optimizing e-commerce platforms to support the long-term sustainability of MSMEs in the seafood processing sector.
THE INFLUENCE OF EASE OF USE, FREE SHIPPING, AND CUSTOMER REVIEWS ON PURCHASE DECISIONS IN E-COMMERCE (A CASE STUDY ON STUDENTS OF THE ENTREPRENEURSHIP STUDY PROGRAM AT FEB UNM)
This study aims to determine whether the variables of Convenience, Free Shipping, and Customer Reviews have a simultaneous or partial effect on Purchase Decisions in E-Commerce among Entrepreneurship Program Students at FEB UNM. This research is a quantitative study with the independent variables of Convenience (X1), Free Shipping (X2), and Customer Review (X3), while the dependent variable is Purchase Decision on E-Commerce (Y). The population in this study consists of active students of the Entrepreneurship Study Program at FEB UNM from the 2021-2023 cohort, with a sample of 50 student respondents who have previously transacted on e-commerce using a non-probability sampling technique with the accidental sampling method. The data analysis used classical assumption tests with normality test, multicollinearity test, and heteroscedasticity test; as well as hypothesis tests with multiple linear regression, simultaneous test, partial test, and coefficient of determination test. Based on the data processing results through SPSS, the partial test results show that only the customer review variable has a partial influence on purchasing decisions in e-commerce, while the convenience and free shipping variables do not have a partial influence. Therefore, the first and second hypotheses in this study are rejected, and the third hypothesis is accepted. Meanwhile, the regression constant value is positive and the F-calculated value is greater than the F-table value, so the three variables simultaneously influence the purchasing decision on e-commerce with a coefficient of determination value of 0.354, and the fourth hypothesis in this study is accepted.
BUSINESS DEVELOPMENT BASED ON VOICE OF CUSTOMER SYSTEM TO IMPROVE SERVICE QUALITY IN CULINARY BUSINESSES
This research aims to improve the quality of service in the culinary business (Business "Ayam Krispi Athiyyah") through the implementation of the Voice of Customer system. This research uses the comprehensive ADDIE development model. Data were collected through interviews, surveys, and online suggestion boxes based on barcodes. The research results show that the implementation of the Voice of Customer significantly improves customer satisfaction through quick responses to complaints, timely service, and consistent service quality. The online suggestion box barcode system facilitates real-time collection of customer feedback, supports data-driven decision-making, and provides opportunities for continuous improvement. Additionally, the application of the ADDIE model has proven effective in designing solutions that are relevant and aligned with customer needs. This study provides practical contributions for micro-enterprises to enhance competitiveness through customer-based service innovations.
THE EFFECT OF SHOPEE E-COMMERCE TRUST ON CUSTOMER LOYALTY THROUGH THE INTERVENING VARIABLE OF PURCHASING DECISIONS (STUDY ON STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, MAKASSAR STATE UNIVERSITY)
The purpose of this study was to determine the effect of Shopee's E-Commerce Trust on Customer Loyalty in active students of the Faculty of Economics and Business, Universitas Negeri Makassar through Purchasing Decisions as an Intervening Variable. The sample used was 100 Shopee consumer respondents who had been selected based on predetermined criteria. The data collection technique was carried out by questionnaire and literature study. The data analysis technique consists of an Outer Model (Measurement Model) consisting of Convergent Validity, Discriminant Validity, Multicollinearity, and Composite Reliability, then the Structural Model (Inner Model) with the R-Square test, Patch Coefficients, Total Indirect Effect, and Goodness of Fit test. Based on the results of the study, it shows that the E-commerce Trust variable has a positive and significant effect on Customer Loyalty, the Purchasing Decision variable has a positive and significant effect on Customer Loyalty, the E-commerce Trust variable has a positive and significant effect on Purchasing Decisions, and the E-commerce Trust variable has a positive and significant effect on Customer Loyalty through Purchasing Decisions.
Business financial management is an integral process that involves planning, organizing, directing, and controlling financial resources to achieve business goals, both short-term and long-term. This management includes various activities such as budgeting, investment, capital management, and financial reporting and evaluation. The main objectives of financial management are to maintain the company's financial stability, increase profitability, optimize capital use, minimize financial risk, and support the achievement of long-term goals. The main steps in business financial management include financial planning, systematic transaction recording, financial condition reporting, and control to ensure conformity between plans and actual results. Good financial management plays an important role in supporting business sustainability, increasing company value, and maintaining trust from internal and external parties. With effective management, businesses are not only able to achieve their economic goals but also have a positive impact on the welfare of society and the economic system as a whole.
Copyright (c) 2024 JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Income is one of the key elements in the survival of companies and individuals. In the context of companies, income is the main source to cover operational costs and increase business capacity, while in individual life, active income serves to meet basic needs, while passive income has the potential to support long-term financial freedom. Factors that affect income include job opportunities, skills, capital, and motivation, while the difference between active and passive income lies in the way it is obtained and the level of risk faced. Although active income is more stable in the short term, passive income offers long-term benefits through wealth accumulation that is less dependent on direct involvement. However, the main challenge in obtaining passive income is adequate initial investment to build assets that can generate recurring income. A good understanding of both is essential for individuals and companies to design effective and sustainable financial strategies.
Business problems refer to challenges or obstacles that interfere with the achievement of a business's goals and objectives, both internal and external. These problems can affect various aspects of operations, finance, marketing, human resources, and the company's competitiveness in the market. Proper identification of problems is essential so that business owners or managers can formulate effective strategies to overcome these obstacles. Types of business problems include financial, marketing, operational, human resources, competition, and legal and regulatory issues. In addition, obstacles in business can also be divided into two main categories, namely internal and external obstacles. Internal obstacles are related to resource constraints, weak management, and inefficient processes, while external obstacles include economic conditions, market competition, regulatory changes, and technological developments. Understanding these obstacles is crucial to designing strategic steps that can improve business performance and sustainability. This article aims to review the various problems and obstacles that are often faced by companies, and provide insight into how to manage and overcome these challenges to achieve success in the competitive business world.
Pengaruh Kebijakan Fiskal Pemerintah Terhadap Pertumbuhan Ekonomi: Sebuah Analisis Literatur
Fiscal policy is one of the important instruments used by the government in regulating a country's economic growth. This study aims to systematically analyse the existing literature on the effect of fiscal policy on economic growth. Through an in-depth literature review, this study examines various theoretical and empirical approaches to fiscal policy, including aspects of government spending and tax revenue, and their impact on economic growth. The analysis includes various case studies from countries with different economic conditions to assess the effectiveness of fiscal policy in diverse contexts. The results indicate that fiscal policy has a significant role in influencing economic growth, but its effectiveness is highly dependent on country-specific conditions as well as the design and implementation of the policy. This research suggests that policymakers design fiscal strategies that not only focus on the short-term, but also support long-term economic growth by considering the balance between government spending and tax revenue. Through this literature analysis, it is expected to provide a more comprehensive view of the dynamics between fiscal policy and economic growth and pave the way for further research in this area.
Kajian Literatur Tentang Implementasi Ekonomi Hijau dalam Sektor Industri untuk Pembangunan Berkelanjutan
This study aims to conduct a comprehensive review of green economy practices in the industrial sector through the literature research method. Adopting a qualitative approach, the research collected and analysed data from reliable sources including scientific journals, government reports, and international organisation publications. The information search process was conducted systematically using relevant keywords and topics to ensure diversity and depth of analysis. The research results are expected to identify key themes, strengths, weaknesses, and factors that influence the implementation and effectiveness of the green economy in the industrial sector. The analysis aims to provide in-depth insights into the current state of affairs and provide a basis for making recommendations for future research or future policy development.