Vol. 14 No. 1 (2026): MAGISMA: Journal of Economics and Business

Journal Vol. 14 No. 1
MAGISMA : Journal of Economics and Business menerbitkan artikel-artikel hasil penelitian ilmiah di bidang Ekonomi, Perbankan, Manajemen, Bisns, dan Akuntansi. Setelah melalui proses penelaahan (peer review) dan seleksi yang ketat, sebanyak 20 artikel dinyatakan diterima untuk dipublikasikan pada edisi ini. Edisi ini secara resmi diterbitkan secara daring pada 31 Januari 2026.

Artikel-artikel yang diterbitkan merupakan karya 63 akademisi dan peneliti yang berasal dari institusi dari Universitas Esa Unggul, Universitas Tanjungpura Pontianak, STIE Pelita Nusantara, Universitas BPD, Universitas Singaperbangsa Karawang, Islamic University of Nahdlatul Ulama, Universitas Sultan Ageng Tirtayasa, Universitas Garut, Universitas Sains Al-Qur’an, Universitas AKI.

Dewan editor menyampaikan penghargaan dan terima kasih yang sebesar-besarnya kepada seluruh penulis, mitra bestari (reviewers), serta anggota tim editorial atas kontribusi ilmiah dan dedikasi mereka dalam menjaga kualitas serta integritas publikasi ini.

Kami berharap berbagai penelitian yang dipublikasikan dalam edisi ini dapat memberikan kontribusi yang signifikan bagi pengembangan ilmu pengetahuan, penguatan publikasi ademik di bidang Ekonomi, Perbankan, Manajemen, Bisns, dan Akuntansi serta disiplin ilmu terkait.

Published: 2026-01-31

Articles

The Effectiveness of Accounting Information Systems from a Socio-Techno-Institutional Perspective in Automotive Component Companies

Nurul Ichsani, Agus Munandar (Author)

1-14
- PDF
The Moderating Role of Gender Diversity in the Relationship between ESG Disclosure, Ownership Structure, and Financial Performance in Indonesia's Energy Sector

Eka Endah Parwati, Wendy, Giriati (Author)

15-29
- PDF
The Influence of Financial Literacy, Risk Perception, and Income on Investment Decisions among Novice Investors in Indonesia

Meka Sulfia, Giriati, Helma Malini (Author)

30-41
- PDF
Analyzing the Effects of Innovation and Service Quality on Revisit Intention: The Mediating Role of Customer Satisfaction A Case Study of Semarang Old Town Tourism

Susanti Wahyuningsih, Wisnu Andhika, Yuliati, Lies Indriyatni, Aprillia Elly Kusumastuti (Author)

42-51
- PDF
Analyzing the Relationship between Financial Performance and Stock Price Volatility in Energy Sector Companies: Evidence from the Oil, Gas, and Coal Subsectors Listed on the Indonesia Stock Exchange during 2022–2024

Wiwin Wulan, Naufal Rabbani Sumitra, Suhono, Irvan Yoga Pardistya (Author)

52-66
- PDF
The Effect Of Size On Fee Income In The Indonesian Banks

Muharsito, Fitri Ella Fauziah (Author)

67-77
- PDF
The Impact Of Exports, Imports, Real Interest Rates, And Inflation In Indonesia From 1991 To 2024 Using The VECM Model

Dizka Angel Naomi Ritonga, Fadilah Fadilah, Ishma Nur Syafira (Author)

78-90
- PDF
The Effect Of Inflation, Foreign Direct Investment, And Labor Force On Indonesia’s GDP Growth From 1990 To 2024

Rahmah Wulandari, Siti Nurfatimah, Revaljo (Author)

91-100
- PDF
Analyzing the Relationship among Inflation, Money Supply, Exchange Rate, and Lending Interest Rates in Indonesia: A VECM Approach (1989–2024)

Sarah Sajidah, Pebriani Pebriani, Ajeng Hana Septiani (Author)

101-115
- PDF
Cost Behavior Analysis With High Low Method

Marissa Disthy Putri, Gita Garliani, Abdul Fatah Hassanudin, Taufiq Andre Setiyono (Author)

116-125
- PDF
The Evolution of Target Costing Concepts and Implementation in the Manufacturing Industry: A Critical Literature Review 2010–2025

Susanti Susanti, Bahtiar Efendi (Author)

126-137
- PDF
The Role of Self-Control in Mediating the Influence of Digital and Social Factors on Consumptive Behavior among Generation Z in Wonosobo

Musyarofah Yuniarti, Bahtiar Efendi, M.Asif Mulana Akbar (Author)

138-150
- PDF
The Mediating Role of Profitability in the Relationship between Free Cash Flow, Investment Opportunity Set, and Dividend Policy: Empirical Evidence from Property and Real Estate Companies Listed on the Indonesia Stock Exchange

Ragita Tri Laksonowati, Bahtiar Efendi, Muhammad Asif Maulana Akbar (Author)

151-165
- PDF
The Influence of Store Atmosphere, Electronic Word-of-Mouth, and Product Quality on Repurchase Intention

Trivena Elysia, Suhaji Suhaji (Author)

166-173
- PDF
The Implementation of the Triple Helix Concept and Institutional Governance in Tourism Village Development in Garut Regency

Hani Siti Hanifah, Marissa Disthy Putri, Nurbudiwati Nurbudiwati, Ade Purnawan, Dwirani Fauzi Lestari (Author)

174-185
- PDF
The Effectiveness of Cloud-Based Accounting Software Usage on Operational Performance: The Mediating Role of Employee Performance and the Moderating Role of Employees' Digital Capability

Khalimatussania Viharsanti, Metta Kusumaningtyas (Author)

186-195
- PDF
Exploring the Roles of Competence and Commitment in Enhancing SME Performance in Central Java: The Mediating and Moderating Effects of Job Satisfaction

Rudi Suryo Kristanto, Khoirul Attiq (Author)

196-206
- PDF
Inclusive Leadership And Employee Productivity: The Strategic Role Of Board Gender Diversity And Female Executives

Abdul Rouf Darojat, Noor Muhammad Ayyub, Ari Cahyono (Author)

207-215
- PDF
The Impact Of Digital Marketing On Brand Identity, Brand Trust, And Brand Quality In Scientific Skincare Products

Siti Nurhayati, Nailiz Zulfatin Ni’ama Astitisar, Asep Riki, Ali Mursid (Author)

216-225
- PDF
The Influence Of Perceived Value, Brand Communication, And Brand Image On Consumer Trust In The Honda Brand

Jani Putri Maghfiroh, Kiki Emyrasari, Vega Hapsari, Vivid Anugraheni, Ali Mursid (Author)

226-239
- PDF

Vol. 14 No. 1 (2026): MAGISMA: Journal of Economics and Business

Articles

The Effectiveness of Accounting Information Systems from a Socio-Techno-Institutional Perspective in Automotive Component Companies

The Moderating Role of Gender Diversity in the Relationship between ESG Disclosure, Ownership Structure, and Financial Performance in Indonesia's Energy Sector

The Influence of Financial Literacy, Risk Perception, and Income on Investment Decisions among Novice Investors in Indonesia

Analyzing the Effects of Innovation and Service Quality on Revisit Intention: The Mediating Role of Customer Satisfaction A Case Study of Semarang Old Town Tourism

Analyzing the Relationship between Financial Performance and Stock Price Volatility in Energy Sector Companies: Evidence from the Oil, Gas, and Coal Subsectors Listed on the Indonesia Stock Exchange during 2022–2024

The Effect Of Size On Fee Income In The Indonesian Banks

The Impact Of Exports, Imports, Real Interest Rates, And Inflation In Indonesia From 1991 To 2024 Using The VECM Model

The Effect Of Inflation, Foreign Direct Investment, And Labor Force On Indonesia’s GDP Growth From 1990 To 2024

Analyzing the Relationship among Inflation, Money Supply, Exchange Rate, and Lending Interest Rates in Indonesia: A VECM Approach (1989–2024)

Cost Behavior Analysis With High Low Method

The Evolution of Target Costing Concepts and Implementation in the Manufacturing Industry: A Critical Literature Review 2010–2025

The Role of Self-Control in Mediating the Influence of Digital and Social Factors on Consumptive Behavior among Generation Z in Wonosobo

The Mediating Role of Profitability in the Relationship between Free Cash Flow, Investment Opportunity Set, and Dividend Policy: Empirical Evidence from Property and Real Estate Companies Listed on the Indonesia Stock Exchange

The Influence of Store Atmosphere, Electronic Word-of-Mouth, and Product Quality on Repurchase Intention

The Implementation of the Triple Helix Concept and Institutional Governance in Tourism Village Development in Garut Regency

The Effectiveness of Cloud-Based Accounting Software Usage on Operational Performance: The Mediating Role of Employee Performance and the Moderating Role of Employees' Digital Capability

Exploring the Roles of Competence and Commitment in Enhancing SME Performance in Central Java: The Mediating and Moderating Effects of Job Satisfaction

Inclusive Leadership And Employee Productivity: The Strategic Role Of Board Gender Diversity And Female Executives

The Impact Of Digital Marketing On Brand Identity, Brand Trust, And Brand Quality In Scientific Skincare Products

The Influence Of Perceived Value, Brand Communication, And Brand Image On Consumer Trust In The Honda Brand

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