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  • Research in Management, Accounting, Tourism, and Sustainability (RMATS)
    Vol. 1 No. 2 (2025)

    Research in Management, Accounting, Tourism, and Sustainability (RMATS) kembali menghadirkan edisi terbaru Volume 1 Nomor 2 Tahun 2025, yang memuat beragam penelitian mutakhir di bidang manajemen, akuntansi, pariwisata dan ilmu sosial-ekonomi terkait. Dalam edisi ini, RMATS menghadirkan enam artikel ilmiah yang menggambarkan keluasan isu riset kontemporer, mulai dari perbankan, tata kelola perusahaan, budaya dan perilaku konsumen, hingga implementasi nilai lokal dalam pembangunan berkelanjutan. Berikut adalah gambaran kontribusi ilmiah dari masing-masing artikel:

    1. Faktor-Faktor Internal Penentu Risiko Likuiditas pada Industri Perbankan Indonesia

    Oleh: Aulia Fidiyani, Dian Widiyati, Dhaniel Hutagalung
    Penelitian ini mengkaji variabel-variabel internal perbankan yang berpengaruh terhadap risiko likuiditas. Temuan artikel ini memberikan wawasan bagi manajemen bank dan regulator untuk memperkuat ketahanan likuiditas melalui pengelolaan internal yang lebih efektif.

    2. Peran Ukuran Perusahaan dan Struktur Modal dalam Mendorong Manajemen Laba pada Perusahaan Konstruksi Berat dan Teknik Sipil

    Oleh: Nur Fitriana, Tutik Siswanti
    Artikel ini menyoroti bagaimana karakteristik perusahaan—khususnya ukuran dan struktur modal—dapat memengaruhi praktik manajemen laba. Temuan penelitian memperkaya literatur mengenai kualitas laporan keuangan pada sektor konstruksi yang sangat strategis.

    3. Mengukur Profitabilitas Bank: Analisis LDR, NPL, dan Efisiensi BOPO atas ROA

    Oleh: Mega Fajar Anggreni, Tutik Siswanti
    Studi ini menunjukkan sejauh mana rasio-rasio bank seperti LDR, NPL, dan BOPO berperan dalam mempengaruhi profitabilitas perbankan. Penelitian ini relevan bagi industri yang tengah memperkuat stabilitas dan daya saing sektor keuangan.

    4. Pengungkapan Lingkungan, Sosial, dan Pemerintahan (LSP), Masa Jabatan CEO, dan Nilai Perusahaan: Bukti dari Perusahaan Real Estate ASEAN-6

    Oleh: Yosef Pranata, Richard Andrew
    Penelitian ini mengeksplor hubungan antara kualitas disclosure ESG, tenure CEO, dan nilai perusahaan pada sektor properti kawasan ASEAN. Artikel ini menawarkan perspektif regional mengenai tata kelola dan keberlanjutan dalam industri real estate.

    5. Budaya Malu dalam Implementasi Tri Hita Karana

    Oleh: I Gusti Ayu Asri Pramesti, Febryanti Simon
    Artikel ini membahas bagaimana konsep “budaya malu” berperan dalam implementasi filosofi Tri Hita Karana di masyarakat. Studi ini memperlihatkan pentingnya nilai budaya lokal sebagai pendorong perilaku etis dan keberlanjutan sosial.

    6. Faktor Emosional dalam Meningkatkan Loyalitas Pelanggan pada Kedai Kopi di Kota Denpasar

    Oleh: A.A. Made Indra Wijaya Kusuma, Putu Ayu Sita Laksmi, I Ketut Johny Pramanda Putra
    Penelitian ini memfokuskan pada keterkaitan faktor emosional, pengalaman pelanggan, dan loyalitas dalam industri kedai kopi. Temuan penelitian ini memberikan implikasi praktis yang kuat bagi pelaku UMKM di sektor F&B.

    Edisi ini memperlihatkan komitmen RMATS untuk menjadi media ilmiah yang menjembatani akademisi, praktisi, regulator, dan peneliti lintas disiplin dalam menghasilkan pengetahuan baru yang relevan terhadap dinamika bisnis dan tantangan ekonomi masa kini.

  • JMABR_Vol_1_No_1

    Journal of Management, Accounting, and Business Research (JMABR)
    Vol. 1 No. 1 (2025)

    The Journal of Management, Accounting and Business Research (JMABR) is a scholarly platform aimed at disseminating cutting-edge empirical and theoretical research in the fields of management, accounting, economics, and business studies. Volume 1, Issue 1 (June 2025) features five original articles exploring timely topics such as foreign investment, tourism strategy, stock market forecasting, youth community empowerment, and financial reporting quality. This issue showcases research from Indonesian universities and highlights methodological diversity, including both quantitative and qualitative approaches.

    1. The Influence of Market Size, Trade Openness, Inflation, and Financial Development on FDI in Indonesia

    Authors: Sharon Rayadi & Eko Agus Endarto
    This study investigates how macroeconomic indicators affect foreign direct investment (FDI) in Indonesia from 1994 to 2023. Using multiple linear regression, the results show that market size, trade openness, and financial development positively influence FDI, while inflation has an insignificant effect. This paper contributes to policy discourse on improving FDI inflows by optimizing macroeconomic stability.
    Keywords: FDI, Market Size, Trade Openness, Inflation, Financial Development

    2. Time Series Forecasting of LQ45 Stock Index Using ARIMA: Insights and Implications

    Author: Bayu Laksma Pradana
    This article applies ARIMA (4,3,6) modeling to forecast the LQ45 stock index, offering insights into stock market dynamics. The model proves effective in producing short- to medium-term predictions, with implications for risk mitigation and data-driven investment decision-making.
    Keywords: ARIMA, LQ45, Forecasting, Time Series Analysis, Stock Market

    3. Earnings Persistence and Its Influencing Factors: A Study of Property and Infrastructure Sectors

    Author: Elisa
    Focusing on firms listed on the IDX from 2016–2018, this paper examines how debt, firm size, operating cash flow, and market concentration affect earnings persistence. It finds that firm size and cash flow positively influence earnings quality, while market concentration has a negative effect. The study informs investors and regulators about financial performance stability in key sectors.
    Keywords: Earnings Persistence, Firm Size, Operating Cash Flow, Market Concentration, Debt

    4. The Influence of Digital Literacy and Local Product Marketing on the Development of Karang Taruna as a Community Empowerment Agent

    Authors: Nafisah Yuliani et al.
    A quantitative study that explores how digital literacy and local product marketing impact the development of Karang Taruna in Sukarame Village. Both variables significantly affect youth empowerment, with a combined influence of 49%. This research highlights the role of youth organizations in bridging digital gaps and promoting grassroots entrepreneurship.
    Keywords: Digital Literacy, Local Product Marketing, Community Empowerment, Karang Taruna

    5. Strategic Development of Natural Tourism Attractions in Mount Halimun Salak National Park, West Java

    Authors: Sri Pujiastuti & Dikki Zuchradi Choesrani
    A qualitative study using SWOT and the 4A (Attraction, Accessibility, Amenity, Ancillary) framework to formulate tourism development strategies for TNGHS. Findings emphasize the need for participatory conservation, infrastructure improvement, and multi-stakeholder collaboration to sustainably develop the national park as a premier eco-tourism destination.
    Keywords: Tourism Strategy, SWOT, Halimun Salak, 4A Framework

    Conclusion

    JMABR Vol. 1 No. 1 provides a diverse array of high-quality research contributions that address critical issues in investment, financial performance, digital empowerment, tourism development, and stock forecasting. The issue bridges theoretical insights and real-world applications, offering valuable implications for academics, practitioners, and policymakers.