eJournal FEB Unmul (Fakultas Ekonomi dan Bisnis Universitas Mulawarman) / Journals of Economics and Business Mulawarman (JEBM)
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Gen Z Cashless: Exploring the Influence of Effort Expectancy, Perceived Security, and Digital Lifestyle on Usage Intention and Behavior E-Wallet ShopeePay
No full textThe culture of cashless transactions has grown rapidly in line with accelerated digital transformation and increasing public demand for efficient, secure, and practical payment systems. This phenomenon is particularly evident among generation z, who demonstrate substantial familiarity with the digital ecosystem and systematically employ technology in financial-related activities. This study aims to analyze the influence of effort expectancy, perceived security, and digital lifestyle on usage intentions, as well as to analyze the impact on usage intention on usage behavior of e-wallet among generation z users. The research sample consisted of 145 respondents who actively use e-wallet in their daily transactions. Data were analyzed using SEM-PLS with SmartPLS 4. The results showed that perceived security and digital lifestyle positively influence usage intention, while effort expectancy do not show any influence on this variable. Furthermore, usage intention has a positive influence on usage behavior of e-wallet. These findings demonstrate that perceived security and digital lifestyle reinforce usage intention, which will impact e-wallet usage behavio
Family-Owned Enterprises and Their Influence on Earnings Management Practices: The Moderating Role of Business Strategy
No full textIn this research, we analyze the impact of family ownership on earnings management and also examine the moderating effect of business strategy in family owned companies registered at the Indonesia Stock Exchange (IDX) over 2021–2023 years. Based on Agency Theory and Resource-Based View (RBV), we postulate that ownership concentration and strategic orientation interact in the determination of managerial incentives for financial reporting. Earnings management is estimated using discretionary accruals, according to Modified Jones Model, in a sample of 17 family held firms (51 firm year observations) and moderating impacts are examined with the help of MRA. The results show that family firms listed on the stock exchange have a significant negative effect on earnings management, implying that high concentration level of family ownership environment reduces the opportunistic reporting behavior. In addition, business strategy moderates the relationship to a great extent, suggesting that the strategic orientation determine how much family ownership hinder earnings management behaviour. The findings of our research contribute to previous literature by showing the contingent nature of family ownerships’ governance role on firm’s strategic orientation and, in so doing, we extend Agency Theory through a Resource-Based View. Theoretically, the study is also useful for auditors, investors and regulators to evaluate risks of financial reporting on family firm
The Role of Red Flags on Fraud Detection: The Public Sector Investigative Auditor’s Perspective
No full textRed flags are early indicators that help auditors detect potential fraud before it develops further. This study aims to understand the role of red flags in detecting fraud from the perspective of auditors at the East Kalimantan Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP). The study uses a descriptive qualitative approach with in-depth interviews with BPKP investigative auditors. Data analysis was conducted using Miles and Huberman's interactive model through the stages of collection, reduction, presentation, and conclusion drawing, with the help of NVivo 15. The results of the study show that auditors interpret red flags as symptoms of unusual behavior or transaction patterns that need to be further investigated. Auditors follow up on red flags with in-depth analysis, additional evidence testing, and coordination with relevant parties. These findings emphasize the importance of understanding and responding quickly to red flags in order to improve the effectiveness of internal controls and prevent state losses, as well as the need for fraud detection guidelines in the public sector. In addition, current literature lacks studies that propose qualitative method on employs red flags and fraud detection in investigative audit typ
Digitalization-Based Governance GAP in SIPD Applications
No full textDigital transformation through the implementation of the Regional Government Information System (SIPD) is expected to be able to support accountable, effective, transparent, and integrated governance. However, its implementation at the sub-district government level shows that there is a gap between the planned system design and the empirical conditions that occur in the field. This study aims to describe governance problems in the process of planning, budgeting, and financial administration, identify the underlying factors that cause implementation constraints, and analyze the emergence of alternative practices (workarounds) in the implementation of government. This research uses a qualitative method, with a case study approach. The researcher conducted an in-depth exploration of the apparatus's experience as a system user to understand technical obstacles, competency limitations, and procedural rigidity. This research site is in XYZ District in East Kalimantan Province. The results of the study show that the implementation of SIPD at the sub-district level still faces various gaps, especially related to infrastructure limitations, system technical problems, and low digital competence of apparatus. SIPD's rigid workflow and not fully in accordance with the operational needs of the sub-district also creates additional workload and slows down the planning and budgeting process. This condition encourages the apparatus to carry out various workaround practices, such as manual recording and the use of instant messaging media for coordination, so that work can still be completed. The gap between system demands and field realities is the main factor affecting the effectiveness of SIPD implementation in XYZ sub-district in East Kalimantan Provinc
Paris Agreement Hingga NDC: Pelaksanaan Pembiayaan Iklim FCPF dalam Mendukung REDD+ di Kalimantan Timur
No full textIndonesia, sebagai penandatangan Perjanjian Paris, telah berkomitmen melalui Nationally Determined Contribution (NDC) untuk mengurangi emisi gas rumah kaca (GRK) sebesar 29% dengan sumber daya domestik dan hingga 41% dengan dukungan internasional pada tahun 2030. Untuk mencapai target ini, dibutuhkan mobilisasi beragam mekanisme pendanaan iklim yang dapat menerjemahkan komitmen internasional ke dalam tindakan lokal yang terukur. Di antaranya, Fasilitas Kemitraan Karbon Hutan (FCPF) telah muncul sebagai instrumen kunci dalam mendukung implementasi inisiatif Pengurangan Emisi dari Deforestasi dan Degradasi Hutan (REDD+), khususnya di Kalimantan Timur, salah satu provinsi paling penting di Indonesia untuk pengurangan emisi. Makalah ini mengeksplorasi sejauh mana pendanaan iklim FCPF berkontribusi terhadap target NDC Indonesia dengan memperkuat tata kelola REDD+, kapasitas kelembagaan, dan keterlibatan masyarakat di tingkat subnasional. Dengan menggunakan analisis kualitatif dokumen kebijakan, laporan, dan kerangka kerja internasional, studi ini mengkaji bagaimana FCPF telah berkontribusi pada pengelolaan hutan berkelanjutan, meningkatkan sistem pemantauan dan verifikasi, dan mendorong kolaborasi multi-pemangku kepentinga
Pemberdayaan Produk Lokal melalui Strategi Kewirausahaan dalam Pengembangan Usaha Mikro Kecil Menengah di Sangatta
No full textPemberdayaan produk lokal di Sangatta merupakan upaya penting untuk memperkuat kapasitas ekonomi Usaha Mikro, Kecil, dan Menengah (UMKM) melalui strategi kewirausahaan yang disesuaikan dengan potensi lokal. Keberlanjutan aktivitas UMKM di wilayah tersebut menghadapi tantangan akibat dinamika pasar yang fluktuatif dan keterbatasan dalam diversifikasi produk, yang berdampak pada ketidakstabilan kinerja usaha serta penurunan pendapatan pelaku UMKM. Hasil observasi lapangan menunjukkan bahwa UMKM masih mengalami kendala dalam penerapan metode pemasaran modern dan pengelolaan administrasi usaha, khususnya dalam beradaptasi terhadap perkembangan digital yang cepat. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi UMKM, terutama dalam pengelolaan keuangan dan strategi pemasaran berbasis digital. Program ini menggunakan beberapa pendekatan, termasuk pelatihan dan pendampingan terkait praktik pembukuan, serta penguatan keterampilan mempromosikan produk melalui platform daring dengan memfasilitasi pembuatan konten digital dan pengembangan toko daring pada berbagai media sosial seperti Instagram, Facebook, WhatsApp, Twitter, dan kanal marketplace
Perhitungan Harga Pokok Produksi untuk UMKM: Kunci Menentukan Harga Jual
No full textKegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam mengelola keuangan usaha melalui pelatihan dan pendampingan manajemen keuangan, khususnya dalam perhitungan harga pokok produksi dan penentuan harga jual. Kegiatan dilaksanakan melalui beberapa tahapan, meliputi persiapan, observasi awal, pelaksanaan pelatihan, serta evaluasi. Materi pelatihan difokuskan pada perhitungan harga pokok produksi dan strategi penetapan harga jual sebagai dasar dalam memperoleh laba yang optimal. Selanjutnya, dilakukan pendampingan intensif pada usaha jamu bubuk “ALZA” yang telah beroperasi selama dua tahun, melalui observasi dan praktik langsung perhitungan harga pokok produksi. Hasil pendampingan menunjukkan bahwa terdapat beberapa komponen biaya yang sebelumnya belum diperhitungkan dalam proses produksi. Setelah pendampingan, pelaku UMKM mampu menghitung harga pokok produksi secara lebih akurat dan menetapkan harga jual yang lebih kompetitif. Kegiatan ini diharapkan dapat meningkatkan kapasitas manajemen keuangan pelaku UMKM serta mendukung keberlanjutan usaha di Desa Manunggal Jasa
The Influence of Virtual Brand Experience on Generation Z Purchase Intention in Roblox: Examining the Mediating Role of Brand Engagement and the Moderating Role of Self-Congruity
No full textThe increasing popularity of the Roblox platform among Generation Z users reflects a growing digital consumption phenomenon, where virtual interactions influence real purchasing behaviors, particularly in the acquisition of Robux. This study aims to analyze the influence of virtual brand experience on the intention to purchase Robux among Generation Z Roblox users in Indonesia, mediated by brand engagement and moderated by self-congruity. This study applied a quantitative survey approach by distributing online questionnaires to 153 active Roblox users in Indonesia. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results showed that virtual brand experience has a positive effect on purchase intention. Brand engagement mediates the relationship between virtual brand experience and purchase intention. Self-congruity moderates the relationship between virtual brand experience and purchase intention. Theoretically, this study extends the literature on virtual consumption by integrating virtual brand experience, brand engagement, and self-congruity in the context of metaverse. Practically, these findings provide insights for digital marketers and platform developers in designing immersive virtual brand experiences that increase user engagement and stimulate purchase intentions among Generation
The Effectiveness of Robo-Advisor Implementation in Bareksa: a Netnographic Study
No full textThis study examines the effectiveness of robo-advisor implementation in Bareksa, one of Indonesia’s leading digital investment platforms, using a netnographic approach to analyze real user experiences shared across online investment communities. Grounded in Modern Portfolio Theory (MPT) and the Technology Acceptance Model (TAM), the research explores how perceived usefulness, ease of use, trust in algorithmic recommendations, risk profile alignment, and overall user experience shape investor perceptions. Data gathered from social media discussions, forums, and review platforms reveal that users appreciate the accessibility and simplicity of Bareksa’s robo-advisor, yet express concerns regarding algorithm transparency, performance consistency, and perceived risk during market volatility. Findings suggest that effectiveness is influenced not only by technical accuracy but also by digital literacy and community-driven sentiment, highlighting the importance of trust and social dynamics in driving acceptance of fintech innovations in emerging market
Dual-Region Comparative Study on the Impact of Renewable Energy, FDI, CO₂ Emissions, and Population on Economic Growth: Evidence from ASEAN and OECD Asia-Pacific
No full textThis study analyzes the effect of renewable energy consumption, Foreign Direct Investment (FDI), CO₂ emissions per capita, and population on economic growth at two different levels of development, namely ASEAN countries as developing countries and OECD Asia Pacific countries as developed countries. Using panel data for the period 2000–2021, the estimation methods applied are the Fixed Effect Model for ASEAN and the Common Effect Model with robust standard errors for OECD Asia Pacific. The results show structural differences in the relationship between variables in the two groups of countries. Renewable energy has a significant positive effect on economic growth in ASEAN, but a significant negative effect in OECD Asia Pacific, reflecting the green growth effect in developing countries and the transition cost effect in developed countries. FDI significantly drives economic growth in ASEAN, but not significantly in the OECD Asia Pacific. CO₂ emissions are insignificant in ASEAN, but have a significant negative impact in the OECD Asia Pacific, which has entered a phase of emission reduction in accordance with the Environmental Kuznets Curve. Population is insignificant in ASEAN, but has a significant negative effect in the OECD Asia Pacific due to demographic pressures. These findings confirm that the effectiveness of energy and investment policies is influenced by the stage of economic development. Therefore, accelerating green investment and a just energy transition are necessary to ensure sustainable growth in both region