Jurnal Ekonomis

The Effect of Compensation and Attendance Digitalization on Employee Work Discipline at Advent Hospital Bandar Lampung

Dentar Oktavianto — 2025-05-01

This study aims to analyze and find out how compensation, digitization of attendance and employee work discipline at Adventist Hospital Bandar Lampung, as well as to determine the influence between compensation and digitization of attendance on employee work discipline. The determination of the sample uses purposive sampling with quantitative data to describe the state of the respondents and also describe the research variables through the data analysis procedure process. The population of this study is employees of Bandar Lampung Adventist Hospital and the number of samples is 64 non-medical employee staff. The results obtained from this study show that compensation has a positive and significant influence on employee work discipline with a t-value of 2.661 and a significant 0.009 (< 0.05). Likewise, the digitization of attendance has a positive and significant influence on the level of employee work discipline, with a calculated t-value of 4.718 and a significance of 0.000 (< 0.05). The two independent variables simultaneously affect the work discipline of employees at Bandar Lampung Adventist Hospital.

The Influence of Green Accounting and Sales Growth on Tax Avoidance in Basic Material Sector Companies with ISO 14001 Certification

Betaria Simbolon — 2025-04-30

Tax is an obligation that must be fulfilled by tax subjects to the government. Companies are one of the main tax subjects which have an important role in state income. For companies, taxes can be a burden that has the impact of reducing company profits, while for countries taxes function as a source of funding for various government expenditures. Given these defferences in interests, companies often manage the tax burden they face, either through legal or illegal means. One legitimate strategy that is commonly implemented is tax avoidance. This study aims to test and analyze the effect of green accounting, sales growth on tax avoidance in basic materials sector companies listed on the indonesia stock exchange for the 2018-2023 period. This research data uses purposive sampling methood bye observing 102 data from 17 companies. The research analysis technique uses descriptive statistical analysis, t test, f test, multiple linear regression, and coefficient of determination. The test results in the study show that green accounting and sales growth simultaneously have no influence on tax avoidance. Partially, green accounting has no influence on tax avoidance, so partial sales growth has a significant influence on tax avoidance.

Pattern Transformation Indonesian Consumption Patterns in the Digital Age: Implications for Sustainability Economy in the Perspective of SDGs 12

dhea salim — 2025-05-01

Digital transformation has significantly changed Indonesians' consumption patterns, driven by the development of e-commerce and the digitization of financial services. Easy access to goods and services through online platforms increases consumption, but also poses challenges to economic sustainability, such as resource exploitation, increased waste, and the risk of impulsive consumption. This research aims to analyze how changes in consumption patterns in the digital era can be directed towards more sustainable practices in accordance with Sustainable Development Goals (SDGs) 12. The research method used is Systematic Literature Review (SLR) with the PRISMA approach to screen and analyze literature related to digital consumption transformation and its impact on economic sustainability. The data was analyzed thematically to identify the driving factors of consumption change in the digital era. The results show that digitalization increases consumption efficiency, but also risks encouraging impulsive shopping patterns and increasing waste from e-commerce. On the other hand, digital technology has the potential to support sustainable consumption through innovations such as big data, artificial intelligence, and supply chain optimization. In conclusion, supportive regulations, increased digital literacy, and economic policies that balance consumption growth with sustainability principles are needed so that digitalization does not become a threat to economic and environmental stability.

Cooperatives as a Pillar of Economic and Social Empowerment: A Systematic Literature Review

Fathin Mufid Akram — 2025-05-01

Cooperatives have an important role in improving the economic and social welfare of their members. Through a Systematic Literature Review (SLR) using the PRISMA method, this study found that cooperatives contribute to increased income, access to capital, job creation, and the growth of independent businesses. In addition, cooperatives also strengthen social relations, empower women, expand access to education, and build solidarity in the community. Co-operatives provide a collaborative platform for their members to support each other and share resources to achieve shared prosperity. However, cooperatives still face various challenges, including regulatory constraints, limited access to finance, and low managerial skills in business management. To optimise their role, innovative strategies such as increasing cooperative literacy, utilising digital technology, and actively engaging stakeholders are needed. Thus, cooperatives not only function as economic instruments, but also as key elements in creating sustainable and inclusive social welfare for all their members.

Effectiveness of Cooperative Organizational Structure in Improving Governance: A PRISMA Literature Review Analysis

Ariska Azzahara — 2025-05-01

Cooperative organizational structure plays an important role in improving the effectiveness of cooperative governance. This study aims to analyze the effectiveness of cooperative organizational structure in improving governance using Systematic Literature Review (SLR) with the PRISMA method. This research reviews relevant previous literature to identify factors that contribute to the effectiveness of cooperative organizational structure and the challenges it faces. The results show that the application of Good Corporate Governance (GCG) principles, such as transparency, accountability, and member participation, has a significant influence on the effectiveness of cooperative governance. In addition, there are several factors that influence the effectiveness of cooperative governance, such as good human resource development that produces cooperative managers who understand their duties and functions in the cooperative can improve the governance of the cooperative, the use of information technology, and adaptive organizational policies are also supporting factors for the effectiveness of the organizational structure. It is hoped that this research can provide an understanding of cooperative management and provide strategic recommendations for cooperative managers in improving governance and increasing cooperative sustainability.

Green Economy Policy through Renewable Energy Sector in Achieving SDGS: Systematic Literature Review

Anita Susanti — 2025-05-01

The rapid economic development and increasing energy consumption have posed significant challenges to global environmental and social sustainability. The dominance of fossil energy has led to an increase in carbon emissions, making the transition to a green economy and the use of renewable energy critical solutions for achieving the Sustainable Development Goals (SDGs), particularly SDG 7 on affordable and clean energy. This study analyses green economy policies in achieving SDGs through the renewable energy sector using the Systematic Literature Review (SLR) method. Based on 12 articles analysed, the main findings show that green economy policies, through the development of renewable energy and green finance, positively impact sustainable economic growth and carbon emission reduction in various countries. Furthermore, the increase in renewable energy consumption has also been shown to support the reduction of social inequalities and improve welfare. This study provides strategic recommendations for Indonesia to strengthen green economy policies, particularly in the renewable energy sector, to achieve more optimal SDGs.