Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) https://journal.ibs.ac.id/index.php/JEMP <p><img src="http://journal.ibs.ac.id/public/journals/3/homepageImage_en_US.png" alt="" /></p> <p>ISSN print :<a href="https://issn.brin.go.id/terbit/detail/1440669636" target="_blank" rel="noopener"> 2460-8114</a> <br />eISSN :<a href="https://issn.brin.go.id/terbit/detail/1440669636" target="_blank" rel="noopener">2656-6168</a></p> <p style="text-align: justify;"><img src="https://journal.ibs.ac.id/public/site/images/age/sinta3.png" alt="" width="401" height="126" /></p> <p style="text-align: justify;">Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) diterbitkan oleh Program Pascasarjana (S2) Magister Manajemen STIE Indonesia Banking School secara berkala, yaitu pada bulan April, Agustus dan Desember. Jurnal ini ditujukan sebagai media publikasi kajian ilmiah dalam bidang Ekonomi, Manajemen dan Perbankan yang berkontribusi terhadap perkembangan ilmu dan praktek bisnis. Jurnal Ekonomi, Manajemen dan Perbankan ini menyajikan hasil penelitian bidang: Ekonomika Keuangan; Manajemen Keuangan &amp; Struktur Keuangan; Manajemen Pemasaran; Manajemen Perbankan; Manajemen Risiko dan Enterprise Risk Management; Investment Banking; Bank dan Pasar Modal; serta Keuangan Perusahaan dan Portofolio.</p> en-US <p>Authors who publish with this journal agree to the following terms:</p><ul><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a title="CC BY-NC-SA 4.0" href="https://creativecommons.org/licenses/by-nc-sa/4.0/">Creative Commons Attribution License</a> that allows others to share the work to acknowledge the work's authorship and initial publication in this journal.</li><li>Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with an acknowledgment of its initial publication in this journal.</li><li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during submission. It can lead to productive exchanges and earlier and greater citation of published work.</li></ul> [email protected] (Whony Rofianto) [email protected] (Agung Wijayanto) Tue, 29 Apr 2025 00:00:00 +0000 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 The Effect of Digital Transformation on Bank Financial Performance with Fee Based Income as an Intervening Variable in Commercial Banks Listed on the IDX in the 2020-2023 Period https://journal.ibs.ac.id/index.php/JEMP/article/view/726 <p>Digital transformation has become a significant trend across all industrial sectors, aiming not only to address contemporary challenges but also to improve companies' operational performance. This study investigates the effect of digital transformation and fee-based income on the financial performance of banks. Specifically, it examines whether digital transformation significantly enhances financial performance (measured by ROA) through the mediation of fee-based income. The study adopts the latest digital transformation metrics developed in China and focuses on banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Secondary data were collected from financial and annual reports using purposive sampling, resulting in a final sample of 40 firms. The analysis was conducted using multiple linear regression with E-Views 12 software. The findings demonstrate that digital transformation and fee-based income both positively and significantly affect banks' financial performance, both jointly and individually. Furthermore, digital transformation is shown to have a significant positive impact on ROA through the mediation of fee-based income. Future research is recommended to include non-bank financial institutions as research subjects, incorporate additional variables, and assess financial performance over a longer period.</p> Taufiq Hidayat, Skolastika Anabel Copyright (c) 2025 Taufiq Hidayat, Skolastika Anabel http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/726 Tue, 29 Apr 2025 00:00:00 +0000 The Impact of the Realization of Village Fund Sources, the Realization of Village Fund Allocation Sources, and the Realization of Village Original Income Sources on the Realization of Village Budget Expenditure https://journal.ibs.ac.id/index.php/JEMP/article/view/725 <p>This study aims to analyze the effect of village fund, village fund allocations, and village original revenue on village expenditures. The population in this research consists of the village income and expenditure budget reports from 2018 to 2022 across all villages in West Java Province, as published by Badan Pusat Statistik Indonesia. The hypothesis testing results indicate that village fund have a significant positive impact on village expenditures, suggesting that the realization of village fund has been carried out in accordance with their objectives, thereby improving the standard of living and enhancing community welfare. Village fund allocations also have a significant positive effect on village expenditures, indicating that the allocation of these funds is being implemented in line with priorities aimed at fostering the development needed by village communities. Additionally, village original revenue significantly positively influences village expenditures, suggesting that villages in West Java Province are effectively optimizing local resources to meet their expenditure requirements.</p> Sparta Sparta, Dini Nuraeni Copyright (c) 2025 Sparta Sparta, Dini Nuraeni http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/725 Tue, 29 Apr 2025 00:00:00 +0000 Pengaruh Dewan Komisaris Independen, Komite Audit dan Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderating https://journal.ibs.ac.id/index.php/JEMP/article/view/722 <p>Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh Dewan Komisaris Independen, Komite Audit dan Profitabiltas Terhadap<em> Tax Avoidance</em> dengan Kepemilikan Institusional sebagai Variabel Moderating pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Analisis pengaruh pada variabel moderating Kepemilikan Institusional dilakukan untuk mengetahui peningkatan pengaruh terhadap <em>Tax Avoidance</em>. Variabel endogen yang digunakan dalam penelitian ini adalah Penghindaran Pajak dan variabel eksogen pada penelitian ini adalah Komisaris Independen, Komite Audit dan Profitabilitas serta variabel moderating adalah Kepemilikan Institusional. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 – 2022 dengan menggunakan metode <em>purposive sampling.</em> Penelitian ini menguji 207 sampel dari 69 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Pengujian hipotesis dilakukan dengan menggunakan metode regresi data panel. Hasil penelitian menunjukkan bahwa Dewan Komisaris Independen dan Komite Audit berpengaruh negatif terhadap Penghindaran Pajak, sedangkan Profitabilitas berpengaruh positif terhadap Penghindaran Pajak. Kepemilikan Institusional dapat memoderasi hubungan antara Dewan Komisaris Independen dan Profitabilitas terhadap Penghindaran Pajak, sedangkan Kepemilikan Institusional tidak dapat memoderasi hubungan antara Komite Audit terhadap Penghindaran Pajak.</p> Arni Karina, Vera Liliana Copyright (c) 2025 Arni Karina, Vera Liliana http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/722 Tue, 29 Apr 2025 00:00:00 +0000 Determinants of Financial Performance of Islamic Banking in Indonesia: the Role of Zakat, CSR, and CEI https://journal.ibs.ac.id/index.php/JEMP/article/view/718 <p><em>This study examines the effect of zakat, Corporate Social Responsibility, and Corporate Ethical Identity on the financial performance of Islamic banking as proxied by Return on Asset (ROA). This research helps the Financial Services Authority (OJK) policy on the importance of implementing ethical values in Islamic banking. Previous studies have different results from each other, so this study expands the sample from previous studies. Quantitative research is used in this study. The data source of this study is the annual financial statements of ten Islamic Commercial Banks registered with OJK between 2019 and 2023. Literature and documentation studies were used to collect data. The analysis method used is panel data regression analysis method. The results showed that partially the disclosure of zakat has a significant effect on financial performance. While the disclosure of CSR and CEI has no significant effect on financial performance. CSR is measured using Islamic Social Reporting (ISR) and CEI is measured using Ethical Identity Index (EII). In addition, simultaneously Zakat, CSR, and CEI affect financial performance. The findings of this study provide important implications and contributions as a reference for regulators, Islamic bank management, and other stakeholders in developing policies and strategies aimed at strengthening ethical identity and increasing transparency in the disclosure of zakat and CSR. This has led to an increase in stakeholder confidence and the financial performance of Islamic banking in Indonesia.</em></p> Anis Zahrotul Janah, Rais Sani Muharrami Copyright (c) 2025 Anis Zahrotul Janah, Rais Sani Muharrami http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/718 Tue, 29 Apr 2025 00:00:00 +0000 The Influence of Social Media Marketing, and Electronic Word of Mouth on Brand Trust through Brand Experience https://journal.ibs.ac.id/index.php/JEMP/article/view/723 <p>The skin care business in Indonesia in the past decade has grown rapidly along with the increasing number of consumers who care about their physical health and beauty. This study aims to determine the effect of Social Media Marketing and Electronic Word Of Mouth on Brand Experience, and wants to know the effect of Electronic Word Of Mouth on Brand Experience of ERHA Products in the Special Region of Yogyakarta; This study uses a quantitative approach, specifically a survey method using a questionnaire. The sample in this study were 216 consumers of ERHA Products who used the product for the last three months, which were obtained by using purposive sampling technique. The research method uses Structural Equation Modeling (SEM) analysis with the help of AMOS software. The results of this study indicate that Social Media Marketing and Electronic Word Of Mouth have a positive and significant effect on Brand Experience, and Brand Experience has a positive and significant effect on brand trust.</p> Devina Pratya Rugati , Singgih Santoso Copyright (c) 2025 Devina Pratya Rugati , Singgih Santoso http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/723 Wed, 30 Apr 2025 00:00:00 +0000 Pengaruh Perceived Value Tiktok Live melalui Customer Engagement pada Gen-Z di Jabodetabek https://journal.ibs.ac.id/index.php/JEMP/article/view/710 <p>Penelitian ini bertujuan untuk menganalisis Pengaruh <em>Perceived Value </em>terhadap <em>Customer Engagement </em>TikTok <em>Live </em>pada generasi Z di Jabodetabek. <em>Perceived value </em>yang terdiri dari <em>utilitarian value<strong>, </strong>hedonic value</em>, dan <em>symbolic value </em>memiliki peran penting dalam membangun kepercayaan konsumen (<em>customer trust</em>) terhadap penjual dan produk yang ditawarkan. Studi ini menggunakan metode kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada 50 responden yang merupakan pengguna TikTok <em>Live </em>berusia 17-27 tahun. Hasil penelitian menunjukkan bahwa <em>utilitarian value </em>memiliki pengaruh positif terhadap <em>trust in product</em><strong>, </strong><em>symbolic value </em>memiliki pengaruh positif terhadap <em>trust in seller </em>dan <em>hedonic value </em>memiliki pengaruh positif terhadap <em>customer engagement</em>. Temuan ini memberikan wawasan bagi pelaku bisnis dan industri media sosial mengenai pentingnya membangun keterlibatan konsumen dan kepercayaan melalui <em>platform </em>TikTok <em>Live</em>, serta dapat menjadi acuan dalam meningkatkan strategi pemasaran yang lebih efektif di kalangan generasi Z.</p> Meta Andriani, Najla Haniyah Copyright (c) 2025 Meta Andriani, Najla Haniyah http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/710 Wed, 30 Apr 2025 00:00:00 +0000 Korean Brand Ambassador and Trust: A Pathway to Repurchase Intention in Scarlett Whitening Skincare https://journal.ibs.ac.id/index.php/JEMP/article/view/712 <p>This study explores the role of Korean brand ambassadors and trusts in purchase decisions and the subsequent effect on repurchase intention for Scarlett Whitening skincare products. Using a quantitative research approach, data was collected from 110 respondents aged 17 years and older who had previously purchased Scarlett Whitening skincare products. The study used Partial Least Squares Structural Equation Modeling (PLS-SEM) and was analyzed using SmartPLS 3.0 software, which combines the evaluation of Outer and Inner models to ensure robust data processing. The findings revealed that the presence of Korean Brand Ambassadors and Trust significantly influenced purchase decisions, which in turn played a crucial role in shaping repurchase intent. These insights highlight the strategic importance of leveraging Korean Brand Ambassadors and strengthening consumer trust to increase long-term brand loyalty. This study provides valuable implications for the management of the Scarlett Whitening brand, by emphasizing the need to identify and optimize the key factors driving consumer retention and repeat purchases in the competitive skincare market.</p> Santi Rimadias, Faradilla Pasha Copyright (c) 2025 Santi Rimadias, Faradilla Pasha http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/712 Wed, 30 Apr 2025 00:00:00 +0000 Echo Boomers’ Job Hopping Behavior: Moderating Role of Emotional Intelligence on Burnout and Career Growth https://journal.ibs.ac.id/index.php/JEMP/article/view/719 <p>The generation of the "echo boomers" or the Millennials is known for their tendency of changing job. They have an intense yearning for professional development and advancement. The features of the previous generation are not the same as the traits of the echo-boomers. They are quick to jump ship if workplace stress begins to negatively impact their mental health and they see opportunities elsewhere to advance their careers. However, it is understood that a person with even average emotional intelligence may plan out each and every one of their major choices. The researchers wanted to know if and how burnout and professional progress influenced job-hopping in the age of remote labor, which is mediated by emotional intelligence. The data was gathered through a survey administered to 142 echo-boomers at DKI Jakarta. Analyses using the MRA (Modified Regression Analysis) tool found that both burnout and career development positively and significantly impacted job hopping. While career development can mitigate the impact of job hopping on emotional intelligence, emotional intelligence cannot moderate the impact of burnout on job hopping.</p> Tinjung Desy Nursanti, Dhiya Salsabila DF Copyright (c) 2025 Tinjung Desy Nursanti, Dhiya Salsabila DF http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/719 Wed, 30 Apr 2025 00:00:00 +0000 “Kejutan! Hadiah Ulang Tahun dari Brand”: Strategi Membangun Cinta atau Gimmick Semata? https://journal.ibs.ac.id/index.php/JEMP/article/view/711 <p><em>Birthdays are special moments that many people look forward to. Birthday celebrations are often held in different ways and styles, ranging from private celebrations to lavish parties. The purpose of this study was to determine the direct effect of brand relationship quality influenced by brand warmth and brand intimacy as mediating variables to generate brand love through birthday treats. This research uses a quantitative approach with a survey method where data was collected using a Likert scale-based questionnaire based on relevant literature. Respondents in this study were consumers who received birthday gifts from brands, and the sample size was determined Structural Equation Modeling (SEM) was used to conduct data analysis to test the relationship between variables. According to this study, brand relationship quality (BRQ) plays an important positive and significant role in brand love. This influence is realized both directly and through the mediation of brand warmth and brand intimacy. This study makes a theoretical contribution by enhancing our understanding of the emotional mechanisms that link consumer and brand experiences. Practically, these findings can help marketers develop a strategy of "birthday treats" offered by brands in the food and beverage (F&amp;B) sector, which have been found to be able to improve the quality of the relationship between brands and consumers, which ultimately strengthens consumers' love for the brand.</em></p> Mutiara Kinanti, Muhammad Yasser Iqbal Daulay Copyright (c) 2025 Mutiara Kinanti, Muhammad Yasser Iqbal Daulay http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/711 Wed, 30 Apr 2025 00:00:00 +0000 Financial Well-Being Gen Z: Eksplorasi Investment Interest, Materialisme, dan Financial Ignorance https://journal.ibs.ac.id/index.php/JEMP/article/view/728 <p>​This study investigates the influence of Investment Interest, Materialism, and Financial Ignorance on students' Financial Well-Being, with Propensity to Plan serving as a mediating variable. Data were collected from 185 students of the Faculty of Economics and Business in West Jakarta through questionnaires. The analysis employed Structural Equation Modeling (SEM) using SmartPLS 3.0 software.​ The findings reveal that Investment Interest and Materialism positively affect Propensity to Plan, whereas Financial Ignorance has a negative impact. Furthermore, Propensity to Plan significantly enhances Financial Well-Being. However, Investment Interest does not directly influence Financial Well-Being, underscoring the necessity of comprehensive financial planning to translate investment enthusiasm into tangible financial benefits. The relationships between Materialism and Financial Ignorance with Financial Well-Being exhibit complex dynamics, indicating the need for further research to understand the underlying mechanisms.​ Overall, the study emphasizes that meticulous financial planning and comprehensive financial education are crucial for achieving sustainable financial well-being.</p> Rita Amelinda, Eva Oktavini, Febriani Christina Susianti Magdalena, Roseline Mannuela Anwar Copyright (c) 2025 Rita Amelinda, Eva Oktavini, Febriani Christina Susianti Magdalena, Roseline Mannuela Anwar http://creativecommons.org/licenses/by-nc-sa/4.0 https://journal.ibs.ac.id/index.php/JEMP/article/view/728 Sat, 17 May 2025 00:00:00 +0000