https://oaj.jurnalhst.com/index.php/jreb/issue/feed Jurnal Revolusi Ekonomi dan Bisnis 2026-01-30T14:30:51+00:00 Open Journal Systems https://oaj.jurnalhst.com/index.php/jreb/article/view/19226 PENGARUH CORPORATE SUSTAINABILITY PERFORMANCE DAN GENDER DIVERSITY TERHADAP CORPORATE PERFORMANCE DIMEDIASI OLEH RISK MANAGEMENT 2026-01-18T08:51:40+00:00 Achmad Abdul Mufid achmad.mufid@kemenkeu.go.id Kesi Widjajanti kesi@usm.ac.id Ardiani Ika Sulistyawati ardiani@usm.ac.id <p>Perusahaan menginginkan tercapainya corporate performance (CP) yang optimal. Untuk menjaga kinerja perlu keberlanjutan dengan corporate sustainability performance (CSP). Manajemen juga perlu mewujudkan gender diversity (GD). Guna memastikan program CSP dan GD dapat mendukung pencapaian CP, prinsipal perlu menjalankan risk management (RM). Penelitian ini diharapkan mampu menganalisis pengaruh CSP terhadap CP, CSP terhadap RM, GD dan CP, GD dan RM, RM dan CP serta GD dan CSP dimediasi RM terhadap corporate performance. Penelitian ini menggunakan metode penelitian kuantitatif. yang dilakukan terhadap 167 Perusahaan low risk, MITA Kepabeanan dan AEO berkegiatan di Pelabuhan Tanjung Emas. Penelitian memperoleh hasil CSP berpengaruh positif terhadap CP. Sedangkan GD berpengaruh negative tidak signifikan terhadap CP. Hubungan antara CSP dan GD ditemukan hasil positif signifikan. CSP dan GD masing-masing mempengaruhi secara positif dan signifikan terhadap RM. Hasil penelitian menunjukkan GD yang berpengaruh negatif tidak signifikan terhadap CP. Hasil penelitian ini menunjukkan bahwa perusahaan yang mampu mengelola risiko akan mendapatkan kinerja perusahaan yang baik.</p> <p><em>Companies want to achieve optimal corporate performance (CP). To maintain performance, sustainability with corporate sustainability performance (CSP) is needed. Management also needs to realize gender diversity (GD). To ensure that CSP and GD programs can support the achievement of CP, principals need to implement risk management (RM). This study is expected to be able to analyze the effect of CSP on CP, CSP on RM, GD and CP, GD and RM, RM and CP as well as GD and CSP mediated by RM on corporate performance. This study uses a quantitative research method. which was conducted on 167 low-risk companies, MITA Customs and AEOs operations at Tanjung Emas Port. The study obtained results that CSP has a positive effect on CP. While GD has a negative, insignificant effect on CP. The relationship between CSP and GD was found to be significantly positive. CSP and GD each have a positive and significant effect on RM. Different research results are shown by GD which has a negative, insignificant effect on CP. The results of this study indicate that companies that are able to manage risks will achieve good company performance.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/18935 ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP PROGRAM MONITORING CENTER FOR PREVENTION (MCP) KPK DALAM PENCEGAHAN KORUPSI DI PEMERINTAH DAERAH KOTA TIDORE KEPULAUAN 2026-01-12T11:15:16+00:00 Syahruni Fabanyo syahrunifabanyo21@gmail.com Irfan Zam Zam guest@jurnalhst.com Sitti Mukarramah guest@jurnalhst.com <p>Korupsi pada tingkat pemerintah daerah masih menjadi tantangan serius dalam mewujudkan tata kelola pemerintahan yang bersih dan akuntabel. Komisi Pemberantasan Korupsi (KPK) menginisiasi Program Monitoring Center for Prevention (MCP) sebagai instrumen pencegahan korupsi berbasis perbaikan sistem tata kelola pemerintahan daerah. Penelitian ini bertujuan untuk menganalisis peran Aparat Pengawasan Intern Pemerintah (APIP), kendala yang dihadapi, serta strategi APIP dalam mendukung implementasi MCP KPK dalam pencegahan korupsi di Pemerintah Daerah Kota Tidore Kepulauan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa APIP memiliki peran strategis dan multifungsi sebagai koordinator, pendamping teknis, penjamin mutu, serta mitra KPK dalam memastikan keterpenuhan delapan area intervensi MCP. Implementasi MCP telah mendorong perubahan positif dalam budaya birokrasi menuju tata kelola yang lebih transparan, akuntabel, dan berbasis data. Namun demikian, pelaksanaan MCP masih menghadapi kendala berupa keterbatasan sumber daya manusia, pemahaman indikator yang belum merata, lemahnya koordinasi antar OPD, beban kerja auditor, serta keterbatasan anggaran. Untuk mengatasi kendala tersebut, APIP menerapkan strategi adaptif melalui penguatan kapasitas SDM, peningkatan koordinasi lintas OPD, serta kolaborasi intensif dengan KPK. Penelitian ini menegaskan bahwa keberhasilan MCP sangat bergantung pada penguatan peran APIP dan dukungan kelembagaan yang berkelanjutan dalam rangka pencegahan korupsi di tingkat daerah.</p> <p><em>Corruption at the local government level remains a significant challenge to achieving clean and accountable governance. The Corruption Eradication Commission (Komisi Pemberantasan Korupsi/KPK) introduced the Monitoring Center for Prevention (MCP) Program as a preventive instrument aimed at strengthening local government governance systems. This study analyzes the role of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah/APIP), the challenges encountered, and the strategies employed by APIP in supporting the implementation of the KPK’s MCP program for corruption prevention in the Government of Tidore Islands City. This research adopts a qualitative approach using a case study method. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the Miles and Huberman interactive model. The findings indicate that APIP plays a strategic and multifunctional role as a coordinator, technical facilitator, quality assurance provider, and strategic partner of the KPK in ensuring the fulfillment of the eight MCP intervention areas. The implementation of MCP has contributed to positive changes in bureaucratic culture toward more transparent, accountable, and data-driven governance. However, the program still faces challenges related to limited human resources, uneven understanding of MCP indicators, weak inter-agency coordination, high auditor workloads, and budget constraints. To address these challenges, APIP has adopted adaptive strategies through capacity building, strengthened inter-agency coordination, and intensive collaboration with the KPK. This study concludes that the effectiveness of MCP implementation strongly depends on the strengthened role of APIP and sustained institutional support in preventing corruption at the local government level.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19704 LITERASI KEUANGAN SYARIAH DAN RELIGIUSITAS TERHADAP NIAT INVESTASI HALAL MILENIAL: PERAN MEDIASI SIKAP 2026-01-30T11:25:59+00:00 Dylan Perdinando dylanperdinando@gmail.com Arienda Gitty Ramadani ariendagittyr@gmail.com Hesniati hesniati@uib.edu <p>Studi ini menyelidiki bagaimana pengetahuan tentang Sharia Financial Literacy dan Religiousity berdampak pada keinginan untuk investasi halal, dengan sikap sebagai faktor mediasi pada generasi milenial. Sejak 1980-an, telah terjadi peningkatan jumlah lembaga Sharia Financial Literacy di dibandingkan dengan 92,62% yang dimiliki lembaga keuangan konvensional. Dikarenakan masih sangat banyak sekelompok Masyarakat yang belom tau tentang pengetahuan Sharia Financial Literacy. Studi ini menekankan bahwa pemahaman individu tentang Sharia Financial Literacy berdampak pada keputusan investasi mereka yang mengikuti prinsip Islam, termasuk menghindari riba dan gharar. Religiousity seseorang juga berperan dalam membentuk sikap positif mereka terhadap investasi halal. Studi ini menggunakan data awal dari kuesioner yang disebarkan secara online yang melibatkan sampel 160 investor muslim yang aktif berinvestasi di saham syariah. Menurut penelitian, sikap yang terbentuk terhadap investasi halal dipengaruhi secara signifikan oleh pengetahuan tentang Sharia Financial Literacy dan Religiousity. Studi ini menemukan bahwa ketika orang lebih memahami tentang Sharia&nbsp; Financial Literacy dan Religiousity, generasi milenial akan lebih tertarik untuk berpartisipasi dalam investasi halal yang sesuai dengan nilai-nilai syariah. Studi ini memberikan informasi penting untuk pengembangan strategi untuk meningkatkan pengetahuan masyarakat mengenai Sharia Financial Literacy di Indonesia.</p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19063 FACTOR STRUCTURE DEVELOPMENT OF ENTREPRENEURIAL NETWORKING AGILITY USING EFA AND CFA 2026-01-15T09:46:18+00:00 Agoes Junaedy ajunaedy01@student.ciputra.ac.id Thomas Stefanus Kaihatu thomas.kaihatu@ciputra.ac.id Damelina Basauli Tambunan damelina@ciputra.ac.id <p>Penelitian sebelumnya belum secara memadai menjelaskan bagaimana wirausahawan memobilisasi dan memonetisasi sumber daya relasional secara dinamis dalam kondisi lingkungan yang turbulen, sehingga menimbulkan kesenjangan dalam konseptualisasi dan pengukuran agilitas jejaring kewirausahaan. Studi ini mengembangkan dan memvalidasi Entrepreneurial Networking Agility (ENA) sebagai kapabilitas multidimensional yang menangkap bagaimana wirausahawan secara aktif memanfaatkan hubungan bisnis dalam lingkungan yang volatil. Berlandaskan resource-advantage theory, ENA memandang jejaring bukan sebagai aset statis, melainkan sebagai sumber daya strategis yang nilainya ditentukan oleh ketepatan akses, kemampuan monetisasi, dan fleksibilitas dalam merespons permintaan pembeli. Dengan menggunakan data survei primer dari wirausahawan yang beroperasi dalam konteks dinamis, penelitian ini menerapkan pendekatan analisis faktor dua tahap. Exploratory Factor Analysis (EFA) digunakan untuk mengidentifikasi struktur laten ENA, diikuti oleh Confirmatory Factor Analysis (CFA) untuk memvalidasi model pengukuran. Hasil penelitian mengonfirmasi ENA sebagai konstruk yang koheren dan terdiri atas Relational Accessibility (RA), Conversion Monetized Capability (CMP), dan Buyer-Request Flexibility (BRF), dengan tingkat reliabilitas dan validitas konvergen yang memadai. Temuan ini memperkaya literatur kewirausahaan dengan menjelaskan bagaimana sumber daya relasional menciptakan keunggulan melalui penggunaan yang lincah, serta menyediakan dasar pengukuran yang tervalidasi bagi penelitian selanjutnya terkait implikasi strategis dan kinerja.</p> <p><em>Prior research has not sufficiently explained how entrepreneurs dynamically mobilize and monetize relational resources under turbulent conditions, creating a gap in the conceptualization and measurement of entrepreneurial networking agility. This study develops and validates Entrepreneurial Networking Agility (ENA) as a multidimensional capability that captures how entrepreneurs actively leverage business relationships in volatile environments. Grounded in resource-advantage theory, ENA conceptualizes networks as strategic resources whose value depends on timely access, monetization, and flexible responses to buyer demands. Using primary survey data from entrepreneurs operating in dynamic contexts, this study employs a two-stage factor-analytic approach. Exploratory Factor Analysis (EFA) is applied to identify the latent structure of ENA, followed by Confirmatory Factor Analysis (CFA) to validate the measurement model. The results confirm ENA as a coherent construct composed of Relational Accessibility (RA), Conversion Monetized Capability (CMP), and Buyer Request Flexibility (BRF), with satisfactory reliability and convergent validity. These findings advance entrepreneurship research by clarifying how relational resources generate advantage through agile deployment rather than mere possession and provide a validated measurement foundation for future studies examining strategic and performance outcomes.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19615 LITERASI KEUANGAN DAN BIAS PERILAKU: JALAN MENUJU KEPUTUSAN INVESTASI YANG LEBIH RASIONAL 2026-01-28T03:45:46+00:00 Yandi Suprapto yandi.suprapto@ui.ac.id Edison 2241146.edison@uib.edu <p><em>This study examines the influence of behavioral biases—specifically overconfidence, herding, risk aversion, and anchoring—on investment decisions among Generation Z investors in Indonesia. It also explores the moderating role of financial literacy in mitigating the impact of these biases. Using a quantitative approach and data from Gen Z investors collected via online questionnaires, the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The results reveal that all four behavioral biases have a significant positive effect on investment decision-making. However, financial literacy only significantly moderates the effect of anchoring bias, while it fails to moderate the effects of herding and risk aversion biases. Interestingly, financial literacy negatively moderates overconfidence, suggesting that higher financial knowledge can reduce the adverse impact of excessive self-confidence. These findings contribute to the understanding of financial behavior among young investors and emphasize the importance of tailored financial education programs that address specific behavioral tendencies in investment decision-making.</em></p> <p><em>The flash floods that struck North Sumatra at the end of 2025 caused hundreds of fatalities, thousands of displaced residents, and extensive infrastructural damage. Mass media became the primary source of information for the public in understanding the causes, impacts, and responses to the disaster. Therefore, analyzing media coverage is important to reveal how the event is constructed through language. This study aims to analyze the discourse construction of the causes of the flash floods in North Sumatra in three news reports from Kompas TV, TV One, and Tribun News using Teun A. van Dijk’s Critical Discourse Analysis model. The research employed a descriptive qualitative method with a focus on discourse structure, including macrostructure, superstructure, and microstructure. The findings show that the three news articles share the same macrostructure, namely the theme of the flash flood disaster in North Sumatra, but with different emphases according to each media’s reporting interest: disaster causes, casualty data, and international support. In terms of superstructure, the news articles are systematically organized through summary, lead, and content that highlight official data and situational developments. At the microstructure level, scientific details about extreme weather phenomena, disaster-related technical terminology, and empathetic expressions are used to construct the view that the disaster is a critical situation requiring swift response. Overall, the media construct the disaster as a major event caused by natural factors, thus demanding collective attention for its mitigation.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/18980 PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU TERHADAP INTENSI DAN PERILAKU PENGURANGAN KANTONG PLASTIK DI KOTA BATAM 2026-01-14T03:44:06+00:00 Listia Nurjanah listia@uib.ac.id Enrico Sanjaya 2241263.enrico@uib.edu <p>Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, dan kontrol perilaku terhadap intensi serta perilaku pengurangan penggunaan kantong plastik di Kota Batam. Permasalahan sampah plastik yang semakin meningkat menuntut adanya perubahan perilaku masyarakat dalam mengurangi penggunaan kantong plastik sekali pakai. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap masyarakat Kota Batam. Data dianalisis menggunakan analisis statistik untuk menguji hubungan antara variabel sikap, norma subjektif, dan kontrol perilaku terhadap intensi, serta pengaruh intensi terhadap perilaku pengurangan kantong plastik. Hasil penelitian menunjukkan bahwa sikap, norma subjektif, dan kontrol perilaku berpengaruh positif dan signifikan terhadap intensi pengurangan kantong plastik. Selanjutnya, intensi terbukti berpengaruh signifikan terhadap perilaku pengurangan kantong plastik. Temuan ini menunjukkan bahwa peningkatan kesadaran, dukungan sosial, serta kemudahan dalam mengurangi penggunaan kantong plastik dapat mendorong perilaku ramah lingkungan di masyarakat Kota Batam.</p> <p><em>This study aims to examine the influence of attitude, subjective norms, and perceived behavioral control on intention and behavior related to plastic bag reduction in Batam City. The increasing problem of plastic waste requires behavioral changes among the community to reduce the use of single-use plastic bags. This research employs a quantitative approach using a survey method conducted among residents of Batam City. The data were analyzed using statistical techniques to test the relationships between attitude, subjective norms, and perceived behavioral control on intention, as well as the effect of intention on plastic bag reduction behavior. The results indicate that attitude, subjective norms, and perceived behavioral control have a positive and significant effect on the intention to reduce plastic bag usage. Furthermore, intention has a significant influence on actual plastic bag reduction behavior. These findings suggest that enhancing environmental awareness, social support, and perceived ease of reducing plastic bag use can promote environmentally friendly behavior in Batam City.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19580 PENGARUH SUPPLIER RELATIONSHIP MANAGEMENT TERHADAP SUPPLY CHAIN MANAGEMENT SUSTAINABILITY DENGAN TRUST SEBAGAI VARIABEL MODERASI 2026-01-26T13:21:31+00:00 Nasar Buntu Laulita nasar.buntu@uib.edu Hendi 2241053.hendi@uib.edu <p>Penelitian ini berfokus pada pengaruh supplier relationship management terhadap supply chain management sustainability dengan trust sebagai moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dan eksplanatori. Populasi dalam penelitian ini adalah manajer dan staf yang bekerja di bagian pengelolaan rantai pasok (supply chain) pada perusahaan manufaktur di Indonesia yang menerapkan strategi SRM. Hasil temuan menunjukkan bahwa supplier relationship management berpengaruh signifikan positif terhadap supply chain management sustainability. Namun lain halnya dengan Trust tidak berpengaruh signifikan terhadap supply chain management sustainability. Sejalan dengan pengaruh moderasi dari trust antara Supplier Relationship Management dengan Supply Chain Management Sustainability.</p> <p><em>This study focuses on the influence of supplier relationship management on supply chain management sustainability with trust as a moderation. This study is a quantitative study with a descriptive and explanatory approach. The population in this study were managers and staff working in the supply chain management department of manufacturing companies in Indonesia that implement SRM strategies. The findings show that supplier relationship management has a significant positive effect on supply chain management sustainability. However, Trust does not have a significant effect on supply chain management sustainability. In line with the moderating effect of trust between Supplier Relationship Management and Supply Chain Management Sustainability. </em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/18972 PENGARUH FINTECH PAYMENT, LIFE STYLE, DAN LITERASI KEUANGAN TERHADAP PERILAKU KONSUMTIF DENGAN KONTROL DIRI SEBAGAI VARIABEL MODERASI PADA SISWA SMAN KABUPATEN BARITO SELATAN 2026-01-13T13:36:12+00:00 Yolanda Margaretha ymargaretha069@gmail.com Rita Sarlawa rita.sarlawa@feb.upr.ac.id Ronni Haga ronnihaga@feb.upr.ac.id Solikah Nurwati soli.nurhadi@gmail.com <p>Penelitian ini bertujuan untuk menganalisis pengaruh fintech payment, life style, dan literasi keuangan terhadap perilaku konsumtif dengan kontrol diri sebagai variabel moderasi pada siswa SMA Negeri di Kabupaten Barito Selatan. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Populasi penelitian adalah seluruh siswa SMA Negeri di Kabupaten Barito Selatan yang berjumlah 4.083 siswa, dengan teknik pengambilan sampel menggunakan proportionate stratified random sampling sehingga diperoleh sampel sebanyak 364 responden. Teknik pengumpulan data menggunakan kuesioner dengan skala Likert 1–5, dan metode analisis data menggunakan Partial Least Square (PLS) versi 4.0. Hasil penelitian menunjukkan bahwa fintech payment berpengaruh positif dan signifikan terhadap perilaku konsumtif dengan nilai koefisien 0,274, t-statistik 2,682 &gt; 1,96, dan p-value 0,004, sehingga H1 diterima. Life style berpengaruh positif namun tidak signifikan terhadap perilaku konsumtif dengan nilai koefisien 0,064, t-statistik 0,547 &lt; 1,96, dan p-value 0,292, sehingga H2 ditolak. Literasi keuangan berpengaruh positif dan signifikan terhadap perilaku konsumtif dengan nilai koefisien 0,342, t-statistik 3,561 &gt; 1,96, dan p-value 0,000, sehingga H3 diterima. Hasil pengujian variabel moderasi menunjukkan bahwa kontrol diri tidak berpengaruh signifikan dalam memoderasi hubungan antara fintech payment, life style, dan literasi keuangan terhadap perilaku konsumtif. Penelitian ini merekomendasikan perlunya peningkatan edukasi literasi keuangan dan pengawasan penggunaan fintech payment guna menekan perilaku konsumtif siswa.</p> <p><em>This study aims to analyze the influence of fintech payment, lifestyle, and financial literacy on consumptive behavior with self-control as a moderating variable among public high school students in South Barito Regency. The type of research used is descriptive with a quantitative approach. The research population includes all public high school students in South Barito Regency, totaling 4,083 students, with the sampling technique using proportionate stratified random sampling, resulting in a sample of 364 respondents. Data collection was conducted using a questionnaire with a 1–5 Likert scale, and data analysis was performed using Partial Least Square (PLS) version 4.0. The results of the study indicate that fintech payment has a positive and significant effect on consumptive behavior with a coefficient value of 0.274, t-statistic 2.682 &gt; 1.96, and p-value 0.004, thus H1 is accepted. Lifestyle has a positive but not significant effect on consumptive behavior with the coefficient value is 0.064, the t-statistic is 0.547 &lt; 1.96, and the p-value is 0.292, thus H2 is rejected. Financial literacy has a positive and significant effect on consumptive behavior with a coefficient value of 0.342, a t-statistic of 3.561 &gt; 1.96, and a p-value of 0.000, thus H3 is accepted. The results of the moderation variable test show that self-control does not have a significant effect in moderating the relationship between fintech payment, lifestyle, and financial literacy on consumptive behavior. The R-square value is 0.323 or 32.3%. This study recommends the need to increase financial literacy education and supervision of fintech payment usage to curb students' consumptive behavior.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19329 DAMPAK PENGUNGKAPAN EMISI KARBON, BIAYA CSR, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN: PERAN MODERASI KINERJA PERUSAHAAN PADA SEKTOR PERTAMBANGAN INDONESIA 2026-01-21T04:40:07+00:00 Hery Haryanto heryharyanto@uib.ac.id Aparianto 2241056.aparianto@uib.edu <p>Isu emisi karbon dan tanggung jawab sosial menjadi perhatian penting dalam pengelolaan perusahaan pertambangan di era keberlanjutan, mengingat tingginya dampak lingkungan serta tekanan regulasi dan investor terhadap praktik bisnis yang bertanggung jawab. Meskipun demikian, bukti empiris mengenai bagaimana Carbon Emission Disclosure, Corporate Social Responsibility Cost, dan leverage memengaruhi nilai perusahaan masih menunjukkan hasil yang inkonsisten, khususnya ketika tidak mempertimbangkan kondisi internal perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Carbon Emission Disclosure, Corporate Social Responsibility Cost, dan leverage terhadap firm value, serta menguji peran firm performance sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode pengamatan tertentu. Firm value diukur menggunakan Tobin’s Q, firm performance diukur dengan Return on Assets (ROA), Corporate Social Responsibility Cost diukur berdasarkan biaya CSR aktual, dan Carbon Emission Disclosure mengacu pada indikator GRI 305. Metode analisis yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Carbon Emission Disclosure dan Corporate Social Responsibility Cost tidak berpengaruh signifikan terhadap firm value, sedangkan leverage berpengaruh negatif terhadap nilai perusahaan. Selanjutnya, firm performance terbukti mampu memoderasi pengaruh Corporate Social Responsibility Cost terhadap firm value, namun tidak memoderasi hubungan antara Carbon Emission Disclosure maupun leverage terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa efektivitas strategi keberlanjutan dan struktur modal dalam meningkatkan nilai perusahaan sangat bergantung pada kinerja internal perusahaan. Penelitian ini memberikan kontribusi teoretis dengan memperkuat peran Contingency Theory dan Resource-Based View dalam menjelaskan ketidakkonsistenan hubungan antara praktik keberlanjutan dan nilai perusahaan. Secara praktis, hasil penelitian ini mengimplikasikan bahwa manajemen perusahaan pertambangan perlu memastikan bahwa pengeluaran CSR didukung oleh kinerja keuangan yang kuat agar dapat menciptakan nilai ekonomi, sementara regulator diharapkan dapat memperkuat standar dan kredibilitas pengungkapan emisi karbon agar lebih dihargai oleh pasar.</p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/18967 IMPACT OF SUPPLIER RELATIONSHIP MANAGEMENT AND TRUST ON BATAM SUPPLY CHAIN SUSTAINABILITY 2026-01-13T12:26:37+00:00 Nasar Buntu Laulita nasar.buntu@uib.edu Devinson 2241052.devinson@uib.edu <p><em>Supply chain sustainability has become a critical concern for industries in Batam City due to increasing global environmental standards. However, the mechanism of how Supplier Relationship Management (SRM) influences sustainability remains underexplored, particularly regarding the role of Trust. This study aims to analyze the role of Trust as a moderating variable in the relationship between Supplier Relationship Management and Supply Chain Sustainability in Batam City.</em> <em>Data were collected using a sampling approach based on the formula by Hair et al. (2019). The questionnaire consisted of demographic information and 18 items related to SRM, Supply Chain Sustainability, and Trust. Following the guideline to multiply items by ten, a total of 180 respondents were sampled. The data were analyzed using SPSS for descriptive statistics and SmartPLS for structural equation modeling.</em> <em>The empirical results indicate that while SRM positively influences sustainability, Trust does not strengthen the relationship between Supplier Relationship Management and Supply Chain Sustainability. This suggests that trust is not a decisive factor in enhancing the impact of SRM in this context. Consequently, these findings imply that companies in Batam should prioritize strengthening operational SRM protocols and technical collaboration rather than relying solely on relational trust to drive sustainability performanc.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19120 INSTRUMEN MONETER SYARIAH DAN PERILAKU LIKUIDITAS PERBANKAN SYARIAH: SEBUAH SYSTEMATIC LITERATURE REVIEW BERBASIS MEKANISME 2026-01-16T03:32:56+00:00 Ristyanti Ahmadul Marunta ristiyanti@usimar.ac.id Karmilah karmilahramju@gmail.com Mustabsyirah mustabsyirah2024c@gmail.com Muh Ridwan Malik tiarabintang755@gamil.com Nur Asisah nurasisaah05@gmail.com <p>Stabilitas moneter merupakan elemen penting dalam mendukung keberlanjutan sistem keuangan syariah, khususnya melalui pengelolaan likuiditas perbankan syariah. Dalam kerangka ekonomi Islam, kebijakan moneter dirancang menggunakan instrumen yang sesuai prinsip syariah guna mengendalikan likuiditas dan menjaga stabilitas harga. Penelitian ini bertujuan untuk menganalisis mekanisme kerja instrumen moneter syariah, respons perilaku likuiditas bank syariah, serta mengidentifikasi instrumen moneter syariah yang paling dominan dalam manajemen likuiditas perbankan syariah berdasarkan literatur yang ada. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan menganalisis artikel jurnal ilmiah bereputasi nasional dan internasional yang diterbitkan dalam sepuluh tahun terakhir. Hasil kajian menunjukkan bahwa instrumen moneter syariah memengaruhi likuiditas perbankan melalui mekanisme penyerapan, injeksi, dan redistribusi likuiditas yang berbasis prinsip syariah. Sertifikat Bank Indonesia Syariah (SBIS) dan Sukuk Bank Sentral ditemukan sebagai instrumen yang paling dominan dalam manajemen likuiditas bank syariah, sementara Standing Facilities Syariah dan Pasar Uang Antarbank Syariah berperan sebagai instrumen pendukung dan penyangga stabilitas likuiditas. Namun, literatur juga mengindikasikan adanya keterbatasan dalam kedalaman pasar dan transmisi kebijakan moneter syariah ke sektor riil. Penelitian ini mengidentifikasi sejumlah celah penelitian terkait hubungan jangka panjang antara instrumen moneter syariah dan likuiditas perbankan serta integrasinya dengan stabilitas makroekonomi. Temuan penelitian diharapkan dapat menjadi rujukan bagi pengembangan kebijakan moneter syariah yang lebih efektif dan berkelanjutan.</p> <p><em>Monetary stability is a crucial element in supporting the sustainability of the Islamic financial system, particularly through the management of Islamic banking liquidity. Within the framework of Islamic economics, monetary policy is designed using Sharia-compliant instruments to control liquidity and maintain price stability. This study aims to analyze the working mechanisms of Islamic monetary instruments, the behavioral responses of Islamic bank liquidity, and to identify the most dominant Islamic monetary instruments in managing Islamic banking liquidity based on existing literature. The research method employed is a Systematic Literature Review (SLR) by analyzing reputable national and international journal articles published over the last ten years. The findings indicate that Islamic monetary instruments influence banking liquidity through Sharia-based mechanisms of liquidity absorption, injection, and redistribution. Sharia Central Bank Certificates (SBIS) and Central Bank Sukuk are identified as the most dominant instruments in Islamic bank liquidity management, while Sharia Standing Facilities and the Islamic Interbank Money Market function as supporting instruments and liquidity buffers. However, the literature also highlights limitations related to market depth and the transmission of Sharia monetary policy to the real sector. This study identifies several research gaps concerning the long-term relationship between Islamic monetary instruments and Islamic banking liquidity, as well as their integration with macroeconomic stability. The findings are expected to contribute to the development of more effective and sustainable Sharia monetary policies.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19658 FDI, HUTANG NEGARA, INFLASI, KURS, DAN APBN TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA 2026-01-29T08:57:51+00:00 Andy 2241300.andy@uib.edu <p>Penelitian ini bertujuan untuk menganalisis pengaruh Foreign Direct Investment (FDI), Government Debt, Exchange Rate, Inflation, dan Government Expenditure terhadap pertumbuhan ekonomi di Indonesia. Pertumbuhan ekonomi diukur berdasarkan persentase perubahan Produk Domestik Bruto (PDB) tahunan. Data yang digunakan merupakan data sekunder yang bersumber dari Badan Pusat Statistik (BPS), Bank Indonesia, Kementerian Keuangan, dan World Bank. Metode analisis yang digunakan adalah Partial Least Squares – Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Foreign Direct Investment dan Government Expenditure berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Sebaliknya, Government Debt, Exchange Rate, dan Inflation berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi. Variabel Government Expenditure memiliki pengaruh paling dominan dalam mendorong pertumbuhan ekonomi. Temuan ini mengindikasikan bahwa peningkatan kualitas belanja pemerintah serta peningkatan arus investasi asing langsung menjadi faktor penting dalam mendorong pertumbuhan ekonomi Indonesia, sementara stabilitas makroekonomi perlu dijaga agar tidak menghambat kinerja ekonomi nasional.</p> <p><em>This study aims to analyze the influence of Foreign Direct Investment (FDI), Government Debt, Exchange Rate, Inflation, and Government Expenditure on economic growth in Indonesia. Economic growth is measured by the percentage change in annual Gross Domestic Product (GDP). The data used are secondary data sourced from the Central Statistics Agency (BPS), Bank Indonesia, the Ministry of Finance, and the World Bank. The analytical method used is Partial Least Squares – Structural Equation Modeling (PLS-SEM).</em> <em>The results show that Foreign Direct Investment and Government Expenditure have a positive and significant effect on economic growth. Conversely, Government Debt, Exchange Rate, and Inflation have a negative and significant effect on economic growth. Government Expenditure has the most dominant influence in driving economic growth. These findings indicate that improving the quality of government spending and increasing the flow of foreign direct investment are important factors in driving Indonesia's economic growth, while maintaining macroeconomic stability to prevent it from hampering national economic performance.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/18993 MANAGEMENT SUPPORT AND HOSPITAL BYLAWS IMPLEMENTATION IN DELEGATING CLINICAL AUTHORITY TO RESIDENT DOCTORS IN TEACHING HOSPITALS 2026-01-14T07:23:33+00:00 Fitri Kartika fitrikartika_dr@yahoo.com Purwadhi purwadhi@ars.ac.id Mira Veranita mira.veranita@ars.ac.id <p><em>Objectives This study aims to analyze the role of management support in the implementation of Hospital Bylaws governing the delegation of clinical authority from supervising doctors to resident doctors in teaching hospitals. The study specifically examines how managerial commitment influences the effectiveness, accountability, and legal clarity of delegation practices. Methods This research employs a qualitative design using a normative juridical approach supported by empirical data. Data were collected through in-depth interviews with key stakeholders, including supervising physicians, resident doctors, hospital directors, medical committee members, and legal and risk management units. Document analysis of Hospital Bylaws and relevant national health regulations was also conducted. Data were analyzed thematically to identify patterns related to governance, supervision, and delegation practices. Results The findings indicate that although Hospital Bylaws are formally available, their implementation has not been fully integrated into clinical supervision systems and organizational culture. Delegation of clinical authority frequently occurs informally without adequate written documentation, leading to ambiguity in legal responsibility between supervising doctors and resident doctors. Insufficient management support in supervision, monitoring, and evaluation further weakens the effectiveness of Hospital Bylaws implementation. Conclusion Strong management support is essential to ensure effective implementation of Hospital Bylaws in teaching hospitals. Integrating structured supervision, formal documentation, and continuous quality improvement frameworks such as PDCA and Total Quality Management can enhance accountability, reduce medicolegal risk, and improve patient safety in delegation practices.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19594 FAKTOR-FAKTOR YANG MEMPENGARUHI INTENTION TO INVEST CRYPTOCURRENCY TERHADAP GEN Z DI INDONESIA 2026-01-27T07:53:29+00:00 Arienda Gitty Ramadani arienda@uib.ac.id Melvin 2241355.melvin@uib.edu Yulfiswandi yulfis.wandi@uib.ac.id <p>Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi niat Generasi Z di Indonesia untuk berinvestasi di Cryptocurrency. Seperti Overconfidence Bias, Anchoring Bias, Herding Bias, Fear and Greed, Regret Aversion, Loss Aversion. Target sampling adalah Gen Z yang berniat berinvestasi di Cryptocurrency. Metode Snowball Sampling digunakan untuk menyebarkan kuesioner kepada mereka yang pernah menggunakan Cryptocurrency. untuk mendapatkan bukti empiris dari sampel 220 responden yang disurvey dan dianalisis dengan menggunakan metode PLS-SEM. Hasil penelitian menunjukkan bahwa variable seperti Overconfidence Bias, Herding Bias, Fear and Greed, Regret Aversion, Loss Aversion berpengaruh signifikan positif dan Anchoring Bias Berpengaruh signifkan negatif terhadap Intention to invest Cryptocurrency. Selain itu penelitian ini juga meneliti faktor yang mempengaruhi niat Gen Z di Indonesia dalam mengalokasikan keuangannya dalam Cryptocurrency yang merupakan hal yang baru karena konsep ini jarang digunakan pada penelitian sejenis.]</p> <p><em>This study aims to determine the factors that influence the intention of Generation Z in Indonesia to invest in Cryptocurrency. Such as Overconfidence Bias, Anchoring Bias, Herding Bias, Fear and Greed, Regret Aversion, Loss Aversion. The sampling target is Gen Z who intends to invest in Cryptocurrency. Snowball sampling method is used to distribute questionnaires to those who have used Cryptocurrency. to obtain empirical evidence from a sample of 220 respondents who were surveyed and analyzed using the PLS-SEM method. The results showed that variables such as Overconfidence Bias, Herding Bias, Fear and Greed, Regret Aversion, Loss Aversion had a positive significant effect and Anchoring Bias had a negative significant effect on Intention to invest Cryptocurrency. In addition, this study also examines the factors that influence Gen Z's intention in Indonesia in allocating their finances in Cryptocurrency which is new because this concept is rarely used in similar studies. </em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/18975 ANALISIS WACANA KRITIS TERHADAP KONTEN ORGANIK DAN IKLAN DIGITAL INSTAGRAM DALAM MENYUKSESKAN KAMPANYE PEMASARAN TRAVELOKA DAN TIKET.COM 2026-01-14T02:48:06+00:00 Theofilus Richard theofilus.richard@gmail.com Alra Lucyta alralucyta5@gmail.com Ovalia Rukmana ovali.rukmana@bakrie.ac.id <p>Pertumbuhan industri pariwisata digital di Indonesia mendorong meningkatnya persaingan antar platform online travel agency (OTA), khususnya Traveloka dan Tiket.com. Persaingan tersebut tidak hanya terjadi pada aspek fitur dan harga, tetapi juga pada strategi komunikasi marketing melalui media sosial, terutama Instagram. Penelitian ini bertujuan untuk menganalisis bagaimana Traveloka dan Tiket.com, sebagai OTA dengan jumlah pengguna terbanyak di Indonesia mengonstruksi wacana komunikasi marketing melalui konten organik dan iklan digital di Instagram menggunakan teori analisis wacana kritis Fairclough. Data dikumpulkan melalui observasi digital terhadap 30 konten organik dan 10 iklan digital Traveloka dan Tiket.com untuk melihat bagaimana brand membangun cerita, kepercayaan konsumen, hingga mengajak melakukan transaksi melalui platform melalui elemen visual, teks, dan narasi digital. Dengan menelaah wacana teks, praktik diskursif, dan praktik sosial, ditemukan bahwa teks konten organik Tiket.com dan Traveloka menggunakan narasi bercerita. Sementara pada konten iklan digital, Tiket.com tetap konsisten dengan mendahulukan narasi storytelling sedangkan Traveloka mengajak audiensnya langsung booking hotel atau tiket perjalanan melalui aplikasi Traveloka.</p> <p><em>The growth of Indonesia’s digital tourism industry has intensified competition among online travel agency (OTA) platforms, particularly Traveloka and Tiket.com. This competition occurs not only in terms of features and pricing but also in marketing communication strategies through social media, especially Instagram. This study aims to analyze how Traveloka and Tiket.com, as the online travel agencies with the largest number of users in Indonesia, construct marketing communication discourse through organic content and digital advertising on Instagram using Fairclough’s critical discourse analysis framework. Data were collected through digital observation of 30 organic contents and 10 digital advertisements from Traveloka and Tiket.com to examine how brands build narratives, consumer trust, and encourage transactions through their platforms by utilizing visual elements, textual messages, and digital storytelling. By analyzing textual discourse, discursive practices, and social practices, the findings reveal that the organic content of both Tiket.com and Traveloka predominantly employs storytelling narratives. In contrast, in digital advertising content, Tiket.com remains consistent in prioritizing storytelling narratives, while Traveloka directly encourages its audience to book hotels or travel tickets through the Traveloka application.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/19330 ANALISA PENGARUH GHRM PADA PERUSAHAAN TEMBAKAU DI KOTA BATAM DENGAN ENVIROMENTAL PERFORMANCE SEBAGAI VARIABEL MEDIASI 2026-01-21T05:01:10+00:00 Dhita Hafizha Asri dhita.hafizha@uib.id Tata Fransiska Putri 2141032.tata@uib.edu <p>Penelitian ini mengeksplorasi pengaruh Green Human Resource Management (GHRM) terhadap kinerja berkelanjutan di industri tembakau di Kota Batam. Survei dilakukan pada 230 karyawan dengan menggunakan metode analisis regresi berganda. Hasil menunjukkan bahwa penerapan GHRM secara positif mempengaruhi kinerja berkelanjutan. Selain itu, perilaku Green In-role, Green Innovative, dan kepuasan kerja terbukti menjadi mediator dalam hubungan tersebut. Implikasi praktisnya menekankan perlunya integrasi aspek lingkungan dalam kebijakan SDM, sementara implikasi teoretisnya memperkuat pemahaman tentang peran mediasi perilaku lingkungan dalam hubungan antara GHRM dan kinerja berkelanjutan. Studi ini memberikan landasan bagi penelitian lebih lanjut dalam industri lain dan lokasi geografis yang berbeda, menambah pemahaman tentang bagaimana praktik SDM dapat memengaruhi kinerja berkelanjutan secara holistik.</p> <p><em>This research explores the influence of Green Human Resource Management (GHRM) on sustainable performance in the tobacco industry in Batam City. A survey was conducted on 230 employees using multiple regression analysis. The results indicate that the implementation of GHRM positively affects sustainable performance. Additionally, Green In-role behavior, Green Innovative behavior, and job satisfaction were found to mediate this relationship. Practical implications emphasize the need to integrate environmental aspects into HR policies, while theoretical implications strengthen the understanding of the mediating role of environmental behavior in the relationship between GHRM and sustainable performance. This study provides a foundation for further research in other industries and geographical locations, enhancing understanding of how HR practices can holistically influence sustainable performance.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis https://oaj.jurnalhst.com/index.php/jreb/article/view/18969 "PSYCHOLOGICAL FACTORS AND CRYPTOCURRENCY INVESTMENT DECISIONS: A MEDIATED ANALYSIS OF ATTITUDES IN MILLENNIAL INVESTORS IN BATAM" 2026-01-13T13:06:30+00:00 Johny Budiman johny.budiman@uib.ac.id Celvian 2241049.celvian@uib.edu <p><em>Purpose: This study aims to analyze the influence of overconfidence, financial literacy, experience, herding, and attitude on cryptocurrency investment decisions&nbsp; in the millennial generation in Batam.</em> <em>Method: A quantitative approach was used through an online survey of 220 respondents selected by purposive sampling technique. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to test the complex relationships between variables without assuming the normality of the data.</em> <em>Result: The findings show that only overconfidence and attitude have a significant effect on investment decisions. Attitude has been proven to be a mediating variable that links overconfidence to investment decisions. Although financial literacy affects attitude formation, it does not have a direct effect on final decisions. Meanwhile, experience and herding do not have a significant influence on either attitudes or investment decisions directly.</em> <em>Practical Implications: This study contributes to the stability of the digital financial market by emphasizing the importance of forming rational investment attitudes to mitigate the risk of volatility due to psychological bias. The results support the creation of a healthy digital economy ecosystem and quality financial inclusion for national economic resilience.</em> <em>Originality/Value: The originality of the research lies in the integrative testing of financial behavior models in the context of the Indonesian crypto market post-regulation 2024. This study proves that attitude mediation is more crucial than mere technical knowledge in bridging psychological bias into real investment actions.</em></p> 2026-01-30T00:00:00+00:00 Hak Cipta (c) 2026 Jurnal Revolusi Ekonomi dan Bisnis