Ekspektra : Jurnal Bisnis dan Manajemen https://ejournal.unitomo.ac.id/index.php/manajemen <p>Acrredited by Minister of Research and Higher Education, Republic Indonesia, Directorate General of Research Strengthen and Development (Direktur Jenderal Penguatan Riset dan Pengembangan Kemenristekdikti RI) Number <a href="https://risbang.ristekdikti.go.id/wp-content/uploads/2019/04/Salinan-Kepdirjen-Risbang-Tentang-Peringkat-Akreditasi-Jurnal-Ilmiah-Periode-II-Tahun-2019.pdf">10/E/KPT/2019 </a>as Ranking 4 (SINTA 4).</p> <p>Ekspektra: The Business and Management Journal was published by the Dr Soetomo University Management Study Program in Surabaya in collaboration with the Surabaya Economic Doctoral Staff (IDEI) Surabaya Branch. The publication of this journal aims to improve the quality of science, and channel the interests of sharing and disseminating knowledge to academics, students, practitioners and observers of science. Editor receives research articles related to Business and Management. Journal of Business and Management - Expectations are published twice a year, namely the February and August editions.</p> <p><strong>ISSN 2549-6972 (print)</strong></p> <p><strong><strong>ISSN 2549-3604 (online)</strong></strong></p> <p>&nbsp;</p> Universitas Dr. Soetomo en-US Ekspektra : Jurnal Bisnis dan Manajemen 2549-6972 <p><a href="http://creativecommons.org/licenses/by-sa/4.0/" target="_blank"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License" /></a></p><p><span><br /></span></p><p><span>Ekspektra : Jurnal Bisnis dan Manajemen</span>is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p><div> </div> THE EFFECT OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY ON THE PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA https://ejournal.unitomo.ac.id/index.php/manajemen/article/view/4660 <p>Islamic banks are companies whose social goals must be at least as important as their goals in making a profit. Because Islamic banks are banks that adhere to the sharia system that is guided by the Al-Quran and Al-Hadith. The level of disclosure of CSR that do Islamic banks are still low. The purpose of this study was to determine the effect of disclosure of <em>corporate social responsibility </em>(CSR) on the performance of Islamic Commercial Banks. This type of research is quantitative research. This type of data uses secondary data taken from the annual financial reports of Islamic Commercial Banks for the period 2012-2018. The sample is a Sharia Commercial Bank registered with Bank Indonesia and the financial service authorities, amounting to 13 banks. The dependent variable is financial performance as proxied by ROA and ROE, while the independent variable is CSR which is measured by the social disclosure index. Data collection techniques using documentation techniques. The data analysis technique used multiple linear regression. The results showed that disclosure of <em>corporate social responsibility </em>(CSR) has a positive effect on <em>return on assets </em>and <em>return on equity.</em> &nbsp;</p> budi harsono Copyright (c) 2022 Ekspektra : Jurnal Bisnis dan Manajemen http://creativecommons.org/licenses/by-nc-sa/4.0 2022-07-01 2022-07-01 6 1 1 1 10.25139/ekt.v6i1.4660 THE QUALITY OF ENVIRONMENTAL PERFORMANCE ASSESSED FROM GREEN ACCOUNTING IMPLEMENTATIONS IN COMPANIES IN INDONESIA https://ejournal.unitomo.ac.id/index.php/manajemen/article/view/4661 <p>This study is dedicated to making a description of the quality of environmental performance in terms of the implementation of green accounting in companies in Indonesia. Sources of data used in this study are data from scientific papers related to research problems as well as from previous research. This study uses an analytical method in the form of a literature review with the help of the MAXQDA 2020 software. The results of this study prove that companies that implement and report their environmental performance or green performance in environmental reporting or green accounting in Indonesia have an influence on the company's image in the eyes of company stakeholders. Companies that report clearly and correctly their environmental performance can make users of this information aware of the company's economic and environmental performance. This information, if published, will provide various benefits in accordance with the explanation in this study, namely the quality of environmental performance in terms of the implementation of green accounting in companies in Indonesia. Most companies in Indonesia only fulfill one indicator of the implementation of green accounting, namely the presentation of costs associated with corporate waste management in the financial statements so that the company's environmental performance can only be seen through the projected numbers in the overall accounting concept. The quality of environmental performance reporting or green performance in environmental reporting or green accounting by companies in Indonesia is still not good enough, seen from the lack of environmental performance reporting by certain companies. Companies that record their environmental performance and publish these reports properly and correctly tend to have a positive image in the eyes of stakeholders.reporting by certain companies. Companies that record their environmental performance and publish these reports properly and correctly tend to have a positive image in the eyes of stakeholders.</p> muhammad ghofar Dian Anita Nuswantara Copyright (c) 2022 Ekspektra : Jurnal Bisnis dan Manajemen http://creativecommons.org/licenses/by-nc-sa/4.0 2022-07-01 2022-07-01 6 1 11 23 10.25139/ekt.v6i1.4661 ANALYSIS OF ACCESS TO CAPITAL IN BUSINESS ACTORS OF ORNAMENTAL PLANTS IN TOURISM VILLAGE BUNGA VILLAGE BANYUURIP KEDAMEAN ON GRESIK DISTRICT https://ejournal.unitomo.ac.id/index.php/manajemen/article/view/4662 <p>Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. In their daily operations, MSMEs also face various problems, including in the financial sector. This study aims to identify the need for capital and access to capital to financial institutions. The analytical method used is the proportion. This study found that the need for micro-enterprise funds is for investment in working capital and partly in land. Business actors prioritize sources of funds from their own capital and loans in the form of merchandise from fellow business actors. There are still many business actors who are reluctant to apply for credit to cooperatives and banks because they are not members of the cooperative and the requirements to get a loan are also burdensome.</p> istiono istiono nekky rahmiyati Copyright (c) 2022 Ekspektra : Jurnal Bisnis dan Manajemen http://creativecommons.org/licenses/by-nc-sa/4.0 2022-07-01 2022-07-01 6 1 24 33 10.25139/ekt.v6i1.4662 Marketing Strategy for “Kampung Wisata Bunga” Ornamental Plants Based on Local Potential https://ejournal.unitomo.ac.id/index.php/manajemen/article/view/4676 <p>Gresik Regency is one of the regencies in East Java, which has quite some tourist sites which are also frequently visited by local tourists, as well as from foreign countries, including Sunan Giri and Malik Ibrahim Religious tours. Although Gresik City is famous for its industrial city, on the other hand, in the southern region, it is located in Miru Hamlet and Pendem Hamlet which is located in Banyu Urip Village, Kedamean District, which has the largest ornamental plants and has wide-open export market potential. The objectives of this study are (1) Mapping of Marketing Models (Product, Price, Promotion Place) which has been carried out by ornamental plant SMEs, based on local potential in Banyu Urip Village. (2) Develop a Marketing Strategy Model for Ornamental Plants, for Business Actors “Kampung Wisata Bunga” based on local potential, Banyu Urip Village, Kab. Gresik. The research method used is qualitative, nominal data type, data analysis using SWOT analysis. The results of the study found that based on the table analysis of internal factors and external factors, the strength (S) factor had a score of 2.20 and the weakness (W) had a score of 0.65. While the opportunity factor (O) has a score of 1.72 and the threat factor (T) has a score of 1.33. So that the IFAS score is 2.84 and the EFAS score is 3.05. So the strategies used are (1) Aggressive Strategy, (2) Diversification Strategy, (3) Turnaround Strategy, (4) Defensive Strategy.</p> <p><strong>Keywords: </strong>SWOT Strategy, Flower Tourism Village, Local Potential</p> Sumiati Sumiati Copyright (c) 2022 Ekspektra : Jurnal Bisnis dan Manajemen http://creativecommons.org/licenses/by-nc-sa/4.0 2022-07-01 2022-07-01 6 1 34 45 10.25139/ekt.v6i1.4676 THE INFLUENCE OF MARKETING MIX FACTORS AND COMMUNITY CULTURE ON THE BEHAVIOR OF CONSUMER BUYING INTEREST IN THE VARIETY OF ICED COFFEE MILK AT JANJI JIWA https://ejournal.unitomo.ac.id/index.php/manajemen/article/view/4663 <p>This study aims to analyze the influence of several marketing mix factors such as product, price, location, promotion, and community culture on purchasing decisions for the Iced Coffee Milk product variant at the Janji Jiwa Cafe. The population of this research is the visitors of the Janji Jiwa Cafe Volume 65 Surabaya. Samples were taken using random sampling technique. Samples were taken as many as 100 loyal buyers of Iced Coffee Milk at the Janji Jiwa Cafe Volume 65 Surabaya who were met during the distribution of the questionnaire. Data obtained from the distribution of questionnaires. The data analysis technique used multiple linear regression and hypothesis testing using F-test and t-test. Based on the F-test, it is known that simultaneously product, price, location, promotion, and culture have a significant effect on purchasing decisions because the significance value is less than 0.05, which is 0.000. Based on the t-test, it is known that the product has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.002. Price has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.007. Location has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.005. Promotion has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.004. Meanwhile, culture has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.001.</p> Agustiawan Baruno Juli Ani Muliya Abady Copyright (c) 2022 Ekspektra : Jurnal Bisnis dan Manajemen http://creativecommons.org/licenses/by-nc-sa/4.0 2022-07-01 2022-07-01 6 1 46 57 10.25139/ekt.v6i1.4663 The Effect of Financial Performance and Firm Size on Stock Return in Miscellaneous Industrial Sector on the Indonesia Stock Exchange https://ejournal.unitomo.ac.id/index.php/manajemen/article/view/4665 <p>The purpose of this study is to analyze the effect of profitability, liquidity, leverage, and firm size on stock returns of Miscellaneous industrial sectors on the Indonesia Stock Exchange. The sample consist of 17 companies, which are taken by purposive sampling technique. The analysis technique used is multiple linear regression. The results of this study indicate that simultaneously the variables of profitability, liquidity, leverage, and firm size have a significant effect on the stock return. Partially, profitability has a significant positive effect and liquidity has a significant negative effect on stock returns. Meanwhile, leverage and firm size partially have no effect on stock returns. The results showed that stock returns will increase with increasing profitability and low liquidity. Increased profitability of the company will increase profits that can be distributed to shareholders. The company's profitability can increase with low liquidity as long as its current assets can meet its current liabilities. This condition is attractive to investors so that the company's stock price increases as well as its stock return</p> Harlina Meidiaswati Faisal Arif Copyright (c) 2022 Ekspektra : Jurnal Bisnis dan Manajemen http://creativecommons.org/licenses/by-nc-sa/4.0 2022-07-01 2022-07-01 6 1 58 65 10.25139/ekt.v6i1.4665 THE EFFECT OF CULTURAL CONTACT ON REVISIT INTENTION ON YOGYAKARTA PALACE TOUR https://ejournal.unitomo.ac.id/index.php/manajemen/article/view/4708 <p>This study aims to determine the effect of Cultural Contact on Revisit Intention on Yogyakarta Palace tourism. The dependent variable used is revisit intention, while the independent variables used are cultural contact, and cultural memory. The research method used is causal research with Structural Equation Modeling (SEM) approach. The research sample was 105 tourists from the Yogyakarta Palace. Data collection techniques by distributing online questionnaires. The data analysis technique used classical assumption test, Structural Equation Modeling (SEM) analysis, and hypothesis testing.</p> Gabriel David Pangihutan Sinambela calvin claudio galang wardana Farah Fadhilah Ansetti Oktavianus Richard Eriyanto Oke Sabella dan Siti Rahayu Copyright (c) 2022 Ekspektra : Jurnal Bisnis dan Manajemen http://creativecommons.org/licenses/by-nc-sa/4.0 2022-07-01 2022-07-01 6 1 66 71 10.25139/ekt.v6i1.4708