Majapahit Journal of Islamic Finance and Management
Majapahit Journal of Islamic Finance and Management (MJIFM) is a journal published by Universitas KH. Abdul Chalim Mojokerto Indonesia four times a year (March, June, September and December). As the name implies, the journal brings two major themes, namely Islamic Finance and Management. The journal invites scholars, practitioners, and researchers to submit articles to the management team. Articles submitted will be published after being verified and modified to suit the standard international journals. MJIFM limits only the article publication related to two major themes having been mentioned.
THE INFLUENCE OF BRAND AMBASSADOR AND SHOPPING LIFESTYLE ON PURCHASE DECISION MEDIATED BY BRAND AWARENESS ON SCARLETT WHITENING
The Indonesian beauty industry is growing rapidly as people's attention to appearance increases. This study aims to analyze the influence of brand ambassadors and shopping lifestyle on purchase decisions with brand awareness as a mediating variable for Scarlett Whitening products. A quantitative method was used by distributing questionnaires to 150 respondents aged 15–35 years in Jepara Regency and analyzed using SmartPLS 4. The results showed that brand ambassadors and shopping lifestyle had a positive and significant effect on purchase decisions, with shopping lifestyle as the most dominant factor. Brand awareness was proven to be able to mediate the influence of both variables on purchase decisions. These findings emphasize the importance of marketing strategies that align with consumer lifestyles, selecting the right brand ambassadors, and strengthening brand awareness to increase Scarlett Whitening purchase decisions.
Copyright (c) 2026 Devi Shilvinabe, Nurul Komariyatin https://creativecommons.org/licenses/by-sa/4.0
THE DILEMMA OF THE DEBT SYSTEM IN GROCERY STORE: BETWEEN INCREASING CONSUMER PURCHASING POWER AND SELLER FINANCIAL MANAGEMENT (A STUDY OF GROCERY STORE IN TELUKNAGA DISTRICT)
This study aims to analyze the dilemma of implementing a debt system in grocery stores in relation to increasing consumer purchasing power and managing vendor finances. The debt system is a common practice in micro-enterprises based on trust and social relations, especially among low-income communities. The research method used was a qualitative approach with a case study design at a grocery store in Teluknaga District. Data were obtained through in-depth interviews, observations, and documentation of the store owners and customers, then analyzed using the Miles and Huberman model. The results show that the debt system plays a significant role in helping consumers maintain purchasing power and meet basic needs amid economic constraints. In addition, this practice can also increase customer loyalty and strengthen social relationships between sellers and consumers. However, the debt system also poses various challenges for sellers, particularly related to cash flow management, increased risk of bad debts, and hampered business capital turnover. This condition creates a dilemma for business actors between maintaining social relationships with customers and maintaining business financial stability. Therefore, a more structured debt management strategy is needed, such as limiting the amount of debt, systematic record-keeping, and payment monitoring to minimize risks without eliminating the social function of the debt system. This research contributes to understanding the dynamics of the informal economy and decision-making in micro-enterprises.
Copyright (c) 2026 Nina Farhana Yushof, Iman Fauzi Sudirman, Han Han Burhani https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF TRANSFORMATIONAL LEADERSHIP IN IMPROVING EMPLOYEE PERFORMANCE WITH THE DESIRE TO ACHIEVE AS A MEDIATION VARIABLE AT PT GRACIA KREASI ROTAN UNIT 1 CIREBON
This study aims to analyze the effect of transformational leadership on employee performance with achievement motivation as a mediating variable at PT Gracia Kreasi Rotan Unit 1 Cirebon. The research approach used is quantitative with a causal associative design. Data were collected through questionnaires distributed to production employees and analyzed using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The results of the study indicate that transformational leadership has a positive and significant effect on employee performance. In addition, transformational leadership has also been shown to have a positive effect on employee achievement motivation. Achievement motivation, in turn, has a positive and significant effect on employee performance. Other findings reveal that achievement motivation plays a significant mediating variable in the relationship between transformational leadership and employee performance. These findings indicate that employee performance improvement is not only determined by leadership style, but also by employees' internal drive to achieve. This study provides practical implications for company management in designing transformational leadership strategies that are able to foster achievement motivation so that employee performance can improve sustainably.
Copyright (c) 2026 Dina Luthfiyah Nurjanah, Anna Suzana https://creativecommons.org/licenses/by-sa/4.0
Strategic Market Segmentation for Gen Z Skincare Consumers: A Multi- Variable STP Framework Application for Pre-Launch Brand Market Entry in Indonesia's Digital Beauty Ecosystem
This study applies the Segmentation–Targeting–Positioning (STP) framework to formulate a market entry strategy for L’Essaine, a pre-launch skincare brand targeting Indonesian Gen Z consumers. A multi-dimensional segmentation approach incorporating demographic, geographic, psychographic, and behavioral variables is employed to identify and evaluate potential market segments. The research adopts a qualitative design, utilizing triangulated primary data from in-depth interviews with 15 respondents aged 17–30, complemented by secondary data from industry reports and competitive analyses. The findings reveal that university students aged 17–24 with moderate monthly allowances represent an underserved yet attractive segment seeking affordable skincare products with premium quality attributes. This segment achieved an overall attractiveness score of 7.8 out of 10, indicating strong potential for market entry. Based on these findings, the study proposes an “affordable premium” positioning strategy that emphasizes the use of natural ingredients and a digital-first engagement approach aligned with Gen Z media consumption behaviors. Validation through content marketing performance indicates strong resonance with the target audience, reflected in a 3.9% engagement rate and 85% audience relevance. This research contributes to the application of the STP framework in digital-native consumer markets and provides practical strategic insights for brand entry in Indonesia’s competitive skincare industry.
Copyright (c) 2026 Mikael Bryan Ciputra, Joseph Setiawan, Brianna Sanjaya, Antonius Felix https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PERCEPTION OF CONVENIENCE, E-SERVICE QUALITY, PROMOTION AND PERCEPTION OF RISK ON INTEREST IN USING E-WALLETS AMONG STUDENTS IN YOGYAKARTA
This study aims to analyze the influence of perceived ease of use, e-service quality, promotion, and risk perception on the interest in using e-wallets among students in Yogyakarta. The background of this study is based on the rapid development of financial technology that is driving changes in people's transaction behavior towards a cashless system. Although e-wallet use is increasing, the intensity of use is still relatively low, so further study is needed to determine the factors that influence interest in using it. This study uses a quantitative approach with a survey method by distributing questionnaires to 110 respondents who are active students in Yogyakarta and e-wallet users. The data analysis technique used is Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of SmartPLS software. The results show that partially, perceived ease of use and e-service quality do not significantly influence interest in using e-wallets. Meanwhile, promotion is proven to have a positive and significant effect on interest in using e-wallets. Perceived risk also shows a positive and significant effect on interest in using e-wallets, indicating that users still consider the risk aspect in making decisions about using financial technology. Simultaneously, the four variables contributed 31.4% to e-wallet usage interest. This finding implies that effective promotional strategies, along with increased trust and understanding of risks, are crucial factors in increasing e-wallet usage interest among students.
Copyright (c) 2026 Nur Ainun, Fahrul Iman Santoso https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF VALUE ADDED TAX AND ELECTRONIC SYSTEMS ON NETFLIX PURCHASE DECISIONS
This study aims to determine the effect of value added tax and electronic systems on Netflix purchasing decisions. The subjects of this study were active students of Universitas Indo Global Mandiri in 2024-2025. The sample of this study was obtained through the Slovin formula, resulting in 97 respondents. The data analysis technique was multiple linear regression, with validity and reliability tests used in measuring the questionnaire. Based on the results of the simultaneous test that has been conducted, it was found that the variables of Value Added Tax (X1) and Electronic Systems (X2) have a significant influence on Netflix Purchasing Decisions with a significance value of 0.000 <0.05. The results of the partial test show that the significance value of Value Added Tax (X1) on Netflix Purchasing Decisions is 0.032 <0.05. This means that H0 is rejected and H1 is accepted, which means that Value Added Tax has a positive effect on Netflix Purchasing Decisions. The significance value of Electronic Systems (X2) on Netflix Purchasing Decisions is 0.000 <0.05. This means that H0 is rejected and H2 is accepted, which means that the Electronic System has a positive influence on Netflix Purchase Decisions.
Copyright (c) 2026 Aprina Choiria, Lili Syafitri, Vhika Meiriasari https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PROFITABILITY AND SOLVABILITY ON COMPANY VALUE AT PT. GUDANG GARAM Tbk (2018-2023 PERIOD)
The increasingly competitive cosmetics industry pushes Wardah to implement effective marketing strategies and reach ideal sales targets. Pemasaran strategies and achievement metrics are crucial in influencing consumer purchasing decisions. Because of this, the purpose of this study is to analyze the impact of these two factors on the decision to purchase Wardah products at Toko Femina Metro Lampung. The purpose of this study is to analyze the impact of pemasaran strategies and achievement metrics on consumer demand for Wardah products. In addition, this study aims to understand the simultaneous effects of the two variables in question at Toko Femina Metro Lampung. This study uses a quantitative approach with an asosiatif approach. The research sample consists of Wardah product consumers at Toko Femina Metro Lampung who are selected using the purposive sampling technique. Data analysis techniques that are used include validity and reliability tests, regression analysis of the berganda line, t and F tests, and coefficient of determination (R2). The study's findings indicate that pemasaran strategies and achievement levels have a positive and significant impact on consumers' willingness to purchase Wardah products. In a parallel or simultaneous manner, these two variables increase purchasing power, with the pemasaran strategy being the most dominant factor. This study's implications indicate that increasing the effectiveness of pemasaran strategies and consistent target penjualan can significantly increase consumer purchasing decisions.
Copyright (c) 2026 Hikmatul Aliyah, Septiana M.S, Nadila Apriyanti, Siti Nur’ Aida https://creativecommons.org/licenses/by-sa/4.0
The Influence Of The Use Of Accounting Information Systems, Qris-Based Digital Payments, And Financial Literacy On The Performance Of Small And Medium-Sized Enterprises
This study aims to determine the effect of the use of Accounting Information Systems, QRIS-based digital payments, and financial literacy on the performance of culinary sector MSMEs in Surabaya City. This study uses a quantitative approach with primary data collected through questionnaires administered to MSME actors who have used accounting information systems and QRIS. The results indicate that Accounting Information Systems, QRIS-based digital payments, and financial literacy have a positive and significant impact on SME performance. These findings indicate that the use of a more structured financial recording system helps business actors generate more accurate financial information for decision making, the use of QRIS improves the smoothness and efficiency of transactions, and financial literacy strengthens the ability of MSME actors to prepare financial plans.
Copyright (c) 2026 Zeylla Firanika Astuti, Merlyana Dwinda Yanthi https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Accounting Information Systems, Peer To Peer Lending (P2P), And Payment Gateways On The Financial Performance Of Msmes In Surabaya City
The aim of this study is to investigate the impact of accounting information systems, peer-to-peer (P2P) lending, and payment gateways on the financial performance of MSMEs in Surabaya. The study employed a descriptive-quantitative approach. The target population comprises MSMEs in Surabaya the sample consists of 100 respondents. Data were collected via questionnaires and subsequently analyzed using SPSS software and multiple linear regression analysis. The results show that Accounting Information Systems, Peer-to-Peer Lending (P2P), and Payment Gateways partially have a positive effect on the financial performance of MSMEs in Surabaya. This indicates that the implementation of accounting information systems and the optimal use of financial technology can help MSME players improve the effectiveness of financial management, facilitate access to capital, and support smooth business transactions, thereby improving financial performance.
Copyright (c) 2026 Aulia Nur Rachmani, Merlayana Dwinda Yanthi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE, SOCIAL RESPONSIBILITY ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE
This study aims to examine and analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value with Financial Performance as a moderating variable. The research object is financing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses an associative quantitative approach with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 12 companies as research samples. The data analysis techniques used are descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) with the help of SPSS software. The research findings indicate that Good Corporate Governance has a positive and significant effect on Firm Value. In contrast, Corporate Social Responsibility does not have a significant effect on Firm Value. The moderating test results show that Financial Performance can moderate the effect of GCG on Firm Value in a weakening direction, but Financial Performance cannot moderate the effect of CSR on Firm Value.
Copyright (c) 2026 Muhammad Rafi Taqiyuddin, Irwan Sutirman Wahdiat https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF INVESTMENT KNOWLEDGE, SOCIODEMOGRAPHIC CHARACTERISTICS, AND RISK PROPENSITY ON SHARIA STOCK INVESTMENT DECISIONS
This study aims to analyze the influence of investment knowledge, sociodemographic characteristics, and risk propensity on investment decisions in Islamic stocks. The novelty of this research lies in integrating investment knowledge, sociodemographic characteristics, and risk propensity into a single analytical model, with a specific focus on Generation Z Muslim investors in the Solo Raya region within the context of sharia stock investment decisions. This study employs a quantitative approach. Primary data were collected through questionnaires distributed to 180 Generation Z Muslim investors in Solo Raya. Data analysis was conducted using SPSS version 25, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) test. The results indicate a positive and significant relationship between investment knowledge, sociodemographic characteristics, and risk propensity and investment decisions in Islamic stocks. These variables play a significant role in shaping investment decision-making among Generation Z Muslim investors. This study is limited to Generation Z Muslim investors in the Solo Raya region, so the findings cannot be broadly generalized. However, the results provide useful insights for practitioners and academics in understanding the factors that influence investment decisions in Islamic stocks.
Copyright (c) 2026 Carissa Nindya Nirwasita, Supriyanto Supriyanto https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF TAXATION SOCIALIZATION AND TAXPAYER AWARENESS ON COMPLIANCE IN PAYING TWO-WHEEL MOTOR VEHICLE TAX
This study aims to analyze the effect of tax socialization and taxpayer awareness on compliance in paying two-wheeled motor vehicle tax at the SAMSAT Office of Bone Bolango Regency. The background of this research is based on the relatively low level of taxpayer compliance, which is indicated by the existence of motor vehicle tax arrears each year. This study employed a quantitative approach using a survey method by distributing questionnaires to two-wheeled motor vehicle taxpayers registered at the SAMSAT Office of Bone Bolango Regency. The data analysis technique used in this research was multiple linear regression analysis with the assistance of statistical software. The results show that partially tax socialization does not have a significant effect on taxpayer compliance in paying two-wheeled motor vehicle tax. Meanwhile, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, tax socialization and taxpayer awareness influence taxpayer compliance in paying two-wheeled motor vehicle tax. The results of this study are expected to serve as an evaluation material for the local government and the SAMSAT Office in improving the effectiveness of tax socialization and increasing public awareness in fulfilling tax obligations.
Copyright (c) 2026 Wirahayu Putriana Djepu, Zulkifli Bokiu, Victorson Taruh https://creativecommons.org/licenses/by-sa/4.0
The Effect of Financial Literacy, Digital Payment, and Digital Accounting on the Financial Performance of MSMEs in Gebang District
This study aims to analyze the effect of financial literacy, digital payment, and digital accounting on the financial performance of MSMEs in Gebang District. This study uses a quantitative approach with primary data obtained through a questionnaire with a 1-5 Likert scale. The population in this study were MSMEs in Gebang District with a sample size of 122 MSME players. The analysis techniques used in this study were descriptive statistical analysis, validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, T-test, F-test, and coefficient of determination using SPSS 27. The results showed that financial literacy and digital accounting had a positive and significant effect on financial performance, with digital accounting being the most dominant factor through recording efficiency. Conversely, digital payment had a significant but negative effect. This was due to the administrative costs of transactions, which reduced profit margins, and liquidity constraints due to the settlement time lag, which hampered daily capital turnover. This study suggests that MSMEs optimize their digital accounting systems and be more careful in managing digital payment service costs.
Copyright (c) 2026 Adyatma Kautsar, Irwan Sutirman Wahdiat https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PRICE AND LOCATION ON CONSUMER PURCHASING DECISIONS AT TOKO ANGGUN BANGUNAN KULIM IN PEKANBARU CITY
This study aims to determine and analyze the effect of price and location on consumer purchasing decisions at Toko Anggun Bangunan Kulim, Pekanbaru City. The research method used is a quantitative method with descriptive and associative approaches. The population in this study were all consumers who had made purchases at Toko Anggun Bangunan, and the sampling technique used was accidental sampling, resulting in a sample of 100 respondents. Data collection was carried out through questionnaires, while data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) with the help of SPSS program. The results of the study indicate that partially the price variable has a significant effect on purchasing decisions, and the location variable also has a significant effect on purchasing decisions. Simultaneously, price and location have a significant effect on consumer purchasing decisions. The coefficient of determination shows that price and location variables are able to explain consumer purchasing decisions, while the rest is influenced by other variables not examined in this study.
Copyright (c) 2026 Putri Anggun, Syahdanur https://creativecommons.org/licenses/by-sa/4.0
DIGITAL MARKETING AND EXPERIENTIAL MARKETING IN BUILDING CUSTOMER LOYALTY THROUGH TRUST
This study examines the role of digital marketing and experiential marketing in shaping customer loyalty through customer trust in micro-culinary businesses, particularly angkringan in Situbondo Regency. The rapid growth of digital platforms has changed how small food vendors interact with consumers, yet many traditional businesses still face challenges in converting digital engagement and on-site experiences into sustained loyalty. This research addresses how digital marketing and experiential marketing influence customer loyalty and whether customer trust mediates these relationships. The study offers novelty by integrating both marketing approaches into a single structural model, positioning customer trust as an intervening variable within the underexplored context of traditional micro-culinary businesses. A quantitative method was applied using a cross-sectional survey of 385 angkringan customers. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that digital marketing and experiential marketing have positive and significant effects on both customer trust and customer loyalty. Customer trust also significantly influences loyalty and partially mediates the relationship between experiential marketing and loyalty. The findings highlight the importance of combining digital strategies with meaningful customer experiences to build trust and sustain long-term customer loyalty.
Copyright (c) 2026 Raodatul Jannah, Eko Budi Satoto, Nurul Qomariah https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION ON TAXPAYER COMPLIANCE (A CASE STUDY OF INDIVIDUAL TAXPAYERS WITH FIXED INCOME (CIVIL SERVANTS) AT UNIVERSITAS NEGERI GORONTALO)
This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents who are Civil Servants (PNS) within the Universitas Negeri Gorontalo. The measurement of variables in this study used a Likert scale. The number of samples in this study was 93 respondents who were selected as the research objects. The data analysis techniques used in this study include validity test, reliability test, classical assumption test, simple linear regression analysis, t-test (partial), and coefficient of determination (R²), which were processed using the SPSS program. Based on the results of the study, it shows that the implementation of the Self Assessment System has a positive and significant effect on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. This is evidenced by the results of the t-test which show a t-value of 17.783 with a significance level of 0.000 which is smaller than 0.05. In addition, the coefficient of determination (R²) value of 0.790 indicates that 79% of the variation in taxpayer compliance can be explained by the Self Assessment System variable, while the remaining 21% is influenced by other variables outside the research model.
Copyright (c) 2026 Ainun Nisa Putri Musa, Hartati Tuli, Siti Pratiwi Husain https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PRODUCT INNOVATION AND PRODUCT DISCOUNTS ON CONSUMER PURCHASE INTENTION ON THE TIKTOK SHOP PLATFORM
This study aims to analyze the influence of product innovation and product discounts on consumer purchase intention on the TikTok Shop platform. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample is active TikTok Shop users. The data analysis technique used Structural Equation Modeling Partial Least Square (SEM-PLS). The results show that product innovation has a positive and significant effect on consumer purchase intention with a coefficient value of 0.312. Meanwhile, product discounts have a positive and significant effect with a coefficient value of 0.514, and are the most dominant variables. The R-square value of 0.522 indicates that both variables are able to explain 52.2% of the variation in consumer purchase intention. This finding confirms that the combination of product innovation and discount strategies is an important factor in increasing consumer purchase intention on the TikTok Shop platform.
Copyright (c) 2026 Selvyna Gusti, Husnil Khatimah https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF TRAINING, WORKFORCE, AND WORK EXPERIENCE ON FARMERS' PRODUCTIVITY IN KENTEN LAUT VILLAGE
The purpose of this study is to analyze the effect of training, labor, and work experience on farmer productivity in Kenten Laut Village, Banyuasin Regency. The type of research used is quantitative research with a survey method. The research population consisted of 117 active farmers, while the sample was determined using the Slovin formula so that 91 respondents were obtained. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of IBM SPSS version 29. The results showed that partially training had a positive and significant effect on farmer productivity with t count 2,509 > t table 1,987. Labor has a positive but not significant effect on productivity with t count 1.019 < t table 1.987, which indicates that increased productivity is not only determined by the number of workers, but also the quality and effectiveness of their utilization. Work experience has a positive and significant effect and is the most dominant variable with t count 8.626 > t table 1.987. Simultaneously, training, labor, and work experience have a significant effect on farmer productivity with the result F count 138.928 > F table 2.71. The correlation coefficient (R) of 0.910 indicates that the relationship between training, labor, and work experience on farmer productivity is classified as very strong. The coefficient of determination (R 2 ) shows that the three variables are able to explain farmer productivity by 82.7%, while the rest is influenced by other factors outside the research.
Copyright (c) 2026 Fitriah; Fauziah Afriyani, Budi Setiawan https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF EMPLOYEE ENGAGEMENT, WORK-LIFE BALANCE, AND WORK STRESS ON THE PRODUCTIVITY OF TOYOTA AUTO 2000 PLJU PALEMBANG EMPLOYEES
Employee productivity is an important factor in supporting company performance. This study aimed to analyze the effects of employee engagement, work-life balance, and work stress on employee productivity at Toyota Auto 2000 Plaju Paleimbang. This study employed a quantitative approach using questionnaire-based data collection distributed to employees. Data were analyzed using multiple linear regression with the assistance of SPSS veirsion 29. The results indicated that employee enggement and work-life balance had significant effects on employee productivity, while work stress did not have a significant effect. Simultaneously, employee engagement, work-life balance, and work stress influenced employee productivity. These findings indicate that improving employee engagement and maintaining work-life balance are essential to enhance employee productivity.
Copyright (c) 2026 Dinda Dwi Deninta, Endah Dewi Purnamasari, Hamid Halin https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SERVICE QUALITY, PROMOTION, AND CUSTOMER EXPERIENCE ON CUSTOMER SATISFACTION AT BRK SYARIAH IN UJUNGBATU, ROKAN HULU
This study aims to determine and analyze the effect of service quality, promotion, and customer experience on customer satisfaction at BRK Syariah in Ujungbatu, Rokan Hulu Regency. Increasing competition in the banking industry requires banks to improve service quality, implement effective promotional strategies, and create positive customer experiences in order to enhance customer satisfaction. This research used a quantitative method with a descriptive approach and multiple linear regression analysis. The population in this study consisted of customers of BRK Syariah in Ujungbatu Rohul, with a sample of 96 respondents determined using the Lemeshow formula and selected through a purposive sampling technique. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using the SPSS program, including validity tests, reliability tests, classical assumption tests, and hypothesis testing. The results showed that partially service quality, promotion, and customer experience have a significant effect on customer satisfaction. Simultaneously, these three variables also have a significant effect on customer satisfaction at BRK Syariah in Ujungbatu Rohul. The findings indicate that better service quality, effective promotion, and positive customer experience can increase the level of customer satisfaction. Therefore, BRK Syariah is expected to continuously improve service quality.
Copyright (c) 2026 Mei Denissa Putri, Syahdanur https://creativecommons.org/licenses/by-sa/4.0
The Influence of Women's Employment in Indonesia
Gender equality is important in efforts to reduce poverty because it can increase women's access to education, employment, and economic opportunities. However, current conditions show that women's labor participation is still lower than that of men, reflecting gender inequality in the labor market. This study aims to estimate the direction and magnitude of the influence of the average wages of formal and informal sector workers, the open unemployment rate (TPT), the number of female workers, the average length of female schooling, and women's productivity on the percentage of poor people in each province in Indonesia in 2020–2024 by regressing the data of the Random Effects Model panel(REM). The regression results showed that the average wages of informal sector workers and the average length of female schooling had a negative effect on poverty rates, while the open unemployment rate (TPT), the number of female workers, and women's productivity had a positive effect on poverty. Then, the average wages of formal sector workers have no effect on the percentage of the poor. The government needs to pay attention to the quality of education and skills of the workforce in order to be able to compete in an increasingly competitive job market. In addition, the quality of work needs to be improved through the provision of decent, stable, and social security jobs so that their contribution to improving welfare can be more optimal.
Copyright (c) 2026 Cindy Alfina Damayanti, Muhammad Anas https://creativecommons.org/licenses/by-sa/4.0
EMPLOYEE PERFORMANCE TRANSFORMATION THROUGH COMPETENCE AND WORK ENVIRONMENT: THE MEDIATING ROLE OF WORK COMMITMENT AMONG SUMENEP REGENCY DPRD EMPLOYEES
This study aims to examine the effect of competence and work environment on employee performance with work commitment as a mediating variable at the Secretariat of the Regional House of Representatives (DPRD) of Sumenep Regency. The research employs a quantitative approach using Structural Equation Modeling (SEM) and SmartPLS analysis based on questionnaire data collected from employees. The findings indicate that competence does not significantly affect employee performance, while the work environment has a positive and significant effect. Work commitment also influences performance, but the negative relationship suggests that some employees work out of obligation rather than emotional attachment to the organization. Furthermore, competence and work environment affect work commitment, which acts as a mediating variable. The study concludes that improving employee performance requires not only strengthening technical competence but also fostering a supportive work environment and affective commitment. Therefore, the Secretariat of DPRD Sumenep is recommended to develop a more open work system, provide performance-based recognition, and create a comfortable and collaborative work environment.
Copyright (c) 2026 Hertin Khalifatun Nisa Arifah, Muhlisin, Nurul Hidayat, Jannatul Firdaus, Hanifah Fauziyah, Syamsul Rizal, As'adi Khas https://creativecommons.org/licenses/by-sa/4.0
CREATING A SENSE OF BELONGING: A LITERATURE REVIEW OF THE ROLE OF INCLUSIVE LEADERSHIP IN ENHANCING EMPLOYEE RETENTION IN GLOBAL ORGANIZATIONS
The increasingly diverse global work environment demands that organizations effectively manage diversity to retain qualified employees. One approach is to implement inclusive leadership, which creates a work environment that values ​​diversity and encourages employee engagement. This study aims to examine the role of inclusive leadership in creating a sense of belonging and its implications for employee retention in global organizations. This study uses a literature review method by reviewing various relevant literature sources, such as scientific journal articles and books related to inclusive leadership, diversity, sense of belonging, and employee retention. The results of the study indicate that inclusive leadership plays a crucial role in creating an open work environment that values ​​diversity and provides equal opportunities for all employees. An inclusive work environment can foster a strong sense of belonging in employees, thereby increasing work engagement, organizational commitment, and employee loyalty. Therefore, implementing inclusive leadership is an important strategy for improving employee retention in global organizations.
Copyright (c) 2026 Hifffani Chika Aulia, Lira Lestari, Ketleen Metha Setiawan, Dian Prihadini Wibawa https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF FINANCIAL CONSTRAINTS ON FINANCIAL PERFORMANCE WITH EMPLOYEE TURNOVER LEVEL AS A MEDIATION VARIABLE IN NON-CYCLICALS CONSUMER COMPANIES GOING PUBLIC IN INDONESIA IN THE PERIOD 2018 – 2024
This study examines the effect of financial constraints on financial performance with employee turnover as a mediating variable in Consumer Non - Cyclicals companies listed on the Indonesia Stock Exchange during the 2018 – 2024 period. The research problem arises from increasing financial pressure, particularly during the COVID-19 pandemic, which potentially affects workforce stability and corporate financial performance. This study employs a quantitative explanatory approach using panel data, analyzed through random effects regression and mediation testing, with robustness checks using the KZ Index and SA Index. The results indicate that financial constraints have a negative effect on financial performance and a positive effect on employee turnover. However, employee turnover does not mediate the relationship between financial constraints and financial performance. Future research is encouraged to apply alternative measures of firm performance and incorporate organizational or behavioral variables to better explain the internal mechanisms underlying this relationship.
Copyright (c) 2026 Niar Irba, Risky Budianto https://creativecommons.org/licenses/by-sa/4.0
Analysis of Wage Administration and Article 21 Income Tax for Employees with Income below the Non-Taxable Income Threshold
This study aims to analyze the implementation of wage administration and the fulfillment of Income Tax (PPh) Article 21 obligations for production employees whose income is below the Non-Taxable Income threshold. The research method used is descriptive qualitative, with data collection techniques including participatory observation and documentation study. Data analysis was conducted using a simulation of average income index, rather than actual employee income data, in order to maintain data confidentiality while still providing a representative overview of wage conditions. The results show that the company’s wage system applies an index-based method that integrates physical attendance (fingerprint) with fluctuating wage components such as meal allowances, transportation, and incentives. Based on the simulation using the annual net income calculation formula, the average income of production employees is below the Non-Taxable Income threshold for the TK/0 category (Rp54,000,000), resulting in a “Nil” tax status. Nevertheless, the company demonstrates a high level of administrative compliance through transparent payslip management and systematic tax reporting. This indicates that orderly administration is crucial for maintaining the accuracy of labor cost data and ensuring the company’s fiscal compliance readiness in the future.
Copyright (c) 2026 Meliana Anggraini, Deviana Sari, Chairian Tomy https://creativecommons.org/licenses/by-sa/4.0
TIKTOK ADVERTISING AND REPURCHASE INTENTION: THE MEDIATING ROLE OF BRAND AWARENESS AND BRAND IMAGE WITHIN THE S–O–R FRAMEWORK
This study examines the effect of TikTok advertising on repurchase intention by analyzing the mediating role of brand perception within the Stimulus–Organism–Response (S-O-R) framework. Using a quantitative approach, data were collected from 233 Indonesian TikTok users with prior purchasing experience and analyzed using Structural Equation Modeling (SEM) with the Maximum Likelihood Estimation method. The findings show that content quality and engagement in TikTok advertising have a positive and significant effect on brand perception. However, these advertising attributes do not directly influence repurchase intention. Further analysis indicates that brand perception fully mediates the relationship between TikTok advertising and repurchase intention, suggesting that repeat purchase behavior is formed through consumers’ internal evaluation processes rather than direct advertising exposure. This study extends the application of the S-O-R framework to short video–based digital marketing and provides practical insights for firms seeking to strengthen long-term consumer retention through effective brand-building strategies.
Copyright (c) 2026 Fairuz Faradina, Yolanda Masnita, Kurniawati https://creativecommons.org/licenses/by-sa/4.0
Implementation of Accountability and Transparency Principles by Productive Zakat Recipients at Badan Amil Zakat Nasional (BAZNAS) Kota Gorontalo
Productive zakat serves as an empowerment instrument for mustahik at BAZNAS Kota Gorontalo, yet the implementation of accountability and transparency at the recipient level remains challenging. This qualitative descriptive study employs a simple success ratio approach to analyze these principles among five micro-entrepreneur mustahik. Results indicate an accountability ratio of 70% (adequate, strong in fund trustworthiness but weak in administrative recording) and transparency ratio of 100% (excellent, achieved through relational and verbal openness). Grounded in Shariah Enterprise Theory, the vertical dimension (to Allah) is robust, while the horizontal dimension (to the institution) requires strengthening. Findings imply the need for basic financial literacy training and sustained light-touch mentoring to enhance program effectiveness.
Copyright (c) 2026 Fadiya Ramadhani Mallarangeng, Niswatin, Ivan Rahmat Santoso https://creativecommons.org/licenses/by-sa/4.0
The Effect of Sustainability Disclosure and Corporate Governance on Firm Value: Evidence from Indonesia’s Infrastructure Sector
This research investigates how sustainability disclosure and corporate governance affect the valuation of infrastructure firms listed on the Indonesia Stock Exchange from 2021 to 2024. Utilizing a quantitative design, it applies panel data regression via the Fixed Effect Model with cross-section weights (EGLS). Drawing from 160 firm-year observations chosen through purposive sampling with defined criteria, key insights emerge, sustainability disclosure negatively impacts firm value, hinting that markets in capital-heavy sectors may not quickly value detailed sustainability reports. Conversely, governance elements like the board of directors, independent board of commissioners, and audit committee exert positive, significant effects on value. Ownership structure, however, lacks notable influence. Overall, these patterns suggest investors prioritize swift governance enhancements over expansive sustainability efforts, especially in infrastructure where heavy investments and extended projects prevail.
Copyright (c) 2026 Febriyan Amuktiningsih, Risky Budianto https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK ENVIRONMENT, WORK MOTIVATION, AND WORK-LIFE BALANCE ON EMPLOYEE JOB SATISFACTION AT PT PG RAJAWALI II UNIT PG HGU JATITUJUH & SUBANG
This study aims to analyze the influence of the work environment, work motivation, and work–life balance on employee job satisfaction at PT PG Rajawali II Unit PG HGU Jatitujuh & Subang. The research employed a quantitative approach using a survey method. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that simultaneously the three independent variables significantly influence employee job satisfaction. Partially, work motivation and work–life balance have a positive and significant effect on job satisfaction, while the work environment does not have a significant effect. The coefficient of determination indicates that 43.7% of the variation in job satisfaction can be explained by the research model. These findings highlight the importance of managing employee motivation and maintaining a balance between work and personal life in order to improve job satisfaction.
Copyright (c) 2026 Aan Anisah, Dharliana Hardjowikarto, Juwita https://creativecommons.org/licenses/by-sa/4.0
The Influence of Leadership Style and Organizational Culture on Employee Performance at the Cirebon District Health Office
This study aims to analyze the influence of leadership style and organizational culture on employee performance at the Cirebon District Health Office. The high demand for healthcare services, driven by a large population and an increase in infectious disease cases, necessitates optimal employee performance. Therefore, effective human resource management is required through the implementation of appropriate leadership and a robust organizational culture. This research employs a quantitative approach using a survey method. Data were collected by distributing questionnaires to employees of the Cirebon District Health Office, selected through specific sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results indicate that leadership style has a positive influence on employee performance. Organizational culture also has a positive and significant impact on employee performance. Simultaneously, leadership style and organizational culture significantly influence employee performance. These findings suggest that improving leadership quality and strengthening organizational culture can serve as vital strategies for enhancing employee productivity and professionalism. This research provides a theoretical contribution to the development of human resource management studies in the public sector, specifically within the healthcare field. Practically, the results of this study are expected to serve as a foundation for leadership in formulating more effective human resource management policies oriented toward improving the quality of public services.
Copyright (c) 2026 Rosa Huzaenifah Fashihatun, Dharliana Hardjiwikarto, Juwita https://creativecommons.org/licenses/by-sa/4.0
STIMULUS–ORGANISM–RESPONSE (SOR) APPROACH IN ANALYZING THE EFFECT OF LIVE STREAMING TYPES ON TRUST, IMPULSIVENESS, AND PURCHASE INTENTION OF E-COMMERCE CONSUMERS
This study was designed to analyze the influence of various live streamer types on consumer purchase intentions, while also examining the role of trust and impulsive buying behavior as mediating variables in the context of live streaming commerce (LSC). A quantitative descriptive survey approach was used, collecting data from 200 LSC user respondents using a structured questionnaire. The data obtained were then analyzed using Structural Equation Modeling (SEM) with AMOS, including testing the validity and reliability of the instrument, evaluating the model's feasibility, and analyzing the direct and indirect effects between variables. The study's findings indicate that live streamer type contributes positively and significantly to the level of trust and impulsive buying tendencies, which in turn also have a significant impact on increasing purchase intentions. Furthermore, trust and impulsive buying are proven to function as mediators in this relationship, with the indirect effect being more dominant than the direct effect. The novelty of this study lies in the simultaneous testing of these two psychological variables as mediating mechanisms in the structural model, specifically in the context of LSC in Indonesia. Practically and theoretically, the results of this study contribute to the development of social commerce studies, particularly in helping businesses and e-commerce platforms optimize their live streaming strategies by increasing the credibility, interactivity, and quality of communication displayed by live streamers.
Copyright (c) 2026 Ambar Wulan Sari, Yolanda Masnita, Kurniawati https://creativecommons.org/licenses/by-sa/4.0
The Influence of Human Resource Competence and Work Motivation on Traders’ Work Spirit in Tegal Gubug Traditional Market
This study aims to analyze the influence of human resource competence and work motivation on the work spirit of traders in the Tegal Gubug Traditional Market. The research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to 96 trader respondents and analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that human resource competence and work motivation have a positive and significant effect on traders’ work spirit, both partially and simultaneously. Work motivation is identified as the most dominant factor in enhancing work spirit. This study is expected to serve as a reference for market management and local governments in designing trader development programs.
Copyright (c) 2026 Mega Safitri, Dharliana Hardjiwikarto, Juwita https://creativecommons.org/licenses/by-sa/4.0
The Role of Customer Satisfaction in Mediating the Effect of Store Atmosphere and Emotional Branding on Customer Loyalty
This study aims to analyze the effect of store atmosphere and emotional branding on customer loyalty with consumer satisfaction as a mediating variable among Generation Z consumers of Kopi Kenangan in Cirebon. The study uses a quantitative approach with a causal associative design. The research sample consisted of 230 Generation Z respondents selected through purposive sampling. Data were collected using a Likert scale questionnaire and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method using the SmartPLS application. The results showed that emotional branding and customer satisfaction had a positive and significant effect on customer loyalty. Store atmosphere had a positive and significant effect on customer satisfaction but did not have a significant direct effect on customer loyalty. Customer satisfaction was found to fully mediate the effect of store atmosphere on customer loyalty and partially mediate the effect of emotional branding on customer loyalty. These findings confirm that Generation Z consumer loyalty is more influenced by emotional experiences and satisfaction levels than by physical store factors directly.
Copyright (c) 2026 Viona Ramadani, Aang Curatman https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK-LIFE BALANCE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH MENTAL HEALTH AS AN INTERVENING VARIABLE AN AUDIO EQUIPMENT MANUFACTURING
This research examines the impact of workplace equilibrium and physical-social conditions on employee productivity mediated by psychological well-being in PT. EMSONIC INDONESIA Audio Company Indonesia's Unit Department, addressing performance variability from extended hours and inadequate support amid rising mental health issues in Indonesia. A quantitative approach employed saturated sampling of 113 employees, with primary data from 5-point Likert questionnaires via Google Forms, analyzed via PLS-SEM in SmartPLS 4.0.9.9, including measurement model evaluation (outer loadings, AVE, HTMT), structural assessment, bootstrapping (5,000 resamples), and validity-reliability checks. Findings reveal workplace equilibrium (β=0.327, p=0.007) and organizational environment (β=0.467, p<0.001) significantly enhance psychological well-being and productivity (direct effects: β=0.354/0.288, p<0.05), with indirect mediation (β=0.104/0.148, p<0.05) and strong predictive power (R²=0.733; AVE>0.5, α>0.87). The core synthesis supports Social Exchange Theory in manufacturing contexts. Policy implications urge firms to promote work-life balance through flexible hours, improved lighting, and support to safeguard mental health and boost productivity. Originality stems from the first PLS-SEM analysis using full population data from an Indonesian audio firm, resolving prior conflicting findings and highlighting mediation in non-shift overtime settings.
Copyright (c) 2026 Purwanti, Rismawati https://creativecommons.org/licenses/by-sa/4.0
ACCOUNTING CONSERVATISM, CORPORATE GOVERNANCE, AND MANAGERIAL OWNERSHIP IN TAX AVOIDANCE PRACTICES
Tax avoidance remains a persistent issue due to its potential to undermine the effective maximization of public revenue. This study dives into the issue by exploring how cautious accounting practices, the oversight role of audit committees, and the share of independent commissioners connect to tax avoidance, with managerial ownership thrown in as a factor that might tweak these relationships. The research zeroes in on mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, compiling 208 data points for analysis. To test the hypotheses, both multiple linear regression and moderated regression analysis (MRA) were applied. The results show that conservative accounting and active audit committees are linked to lower levels of tax avoidance. Meanwhile, the role of independent commissioners does not exhibit a statistically meaningful relationship. Additionally, managerial ownership is not evidenced to significantly alter the strength or direction of the relationships between the studied variables and tax avoidance.
Copyright (c) 2026 Dian Ayu Lestari, Intan Kurnia Permatasari https://creativecommons.org/licenses/by-sa/4.0
The Effect of Learning Capabilities and Technical Competencies on the Performance of Non-Organic Employees in Bank Indonesia Representative Offices, Central Java Province
This study was proposed to describe and analyze the influence of learning capabilities on the performance of non-organic employees in KpwBI Prov. Central Java, describes and analyzes the influence of learning capabilities on the competence of non-organic employees in KpwBI Prov.Central Java, describes and analyzes the influence of competence on the performance of non-organic employees in KpwBI Prov.Central Java. This research is quantitative with an explanatory research approach. The main objective is to test the causal relationship between independent variables (learning capabilities) and bound variables (HR performance) with Competency as a mediating variable. The quantitative approach was chosen because the research demands hypothesis testing and estimation of the parameters of the relationship between variables statistically. The primary collection method is a cross-sectional survey using a structured questionnaire. For causal and mediation analysis, Structural Equation Modeling (SEM) was used. The population in this study is non-organic employees at the Bank Indonesia representative office in Central Java Province. The sample in this study was 125 non-organic employees. Data analysis using the Partial Least Square (PLS) method with SmartPLS. The results of the study show that learning capabilities are proven to have a positive and significant influence on employee technical competence, learning capabilities also have a positive effect on employee performance, technical competence is proven to have a significant positive effect on employee performance.
Copyright (c) 2026 M. Solikan, Hendar https://creativecommons.org/licenses/by-sa/4.0
The Influence of Religiosity and Obedience Pressure on the Intention to Commit Fraud in Sharia Financial Institutions in Gorontalo City
This study aims to determine the influence of the Religiosity variable and the Obedience Pressure variable on the Intention to Commit Fraud in Sharia Financial Institutions of Gorontalo City. The method used in this study is a quantitative method with primary data obtained from a questionnaire whose measurement uses the Likert scale. The sample collection process used a purposive sampling technique with a total sample of 42 respondents spread across four Islamic financial institutions in Gorontalo City, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, AMITRA-FIF Group, and Pegadaian Syariah. The data analysis technique in this study uses multiple linear regression analysis operated through the SPSS program. Based on the results of the study, religiosity did not have a significant effect on the intention to commit fraud in Islamic financial institutions in Gorontalo City, while the pressure of obedience had a positive and significant effect. Simultaneously, religiosity and obedience pressure had a positive and significant effect on the intention to commit fraud, explained by an Adjusted R Square value of 35.3% while the other 64.7% was contributed by other variables outside the research model.
Copyright (c) 2026 Ajenk Dizca Lalahu, Niswatin, Surya Handrisusanto Ahmad https://creativecommons.org/licenses/by-sa/4.0
The S–O–R Perspective Through the Mediation of Perceived Value in Shaping Reuse Intention
The fast-food industry increasingly deploys Self-Service Technologies (SSTs) to enhance operational efficiency. However, sustaining user retention remains challenging, compounded by a recent theoretical anomaly where traditional Service Quality failed to predict usage intention in automated contexts. Addressing this gap, this study re-evaluates the Stimulus-Organism-Response (S-O-R) framework by replacing the insignificant Service Quality variable with System Quality and integrating Perceived Value as a mediator. Analyzing data from 221 respondents using PLS-SEM, results reveal that technical stimuli—specifically System Quality and Design Quality—significantly enhance Perceived Value (R2=0.783), which subsequently acts as a dominant mediator in shaping Reuse Intention (R2=0.585). Theoretically, this resolves the "service paradox" in developing economies, confirming that technical reliability replaces traditional service attributes. Practically, managers must prioritize zero-error stability, as consumers perceive technical efficiency as the primary utility driving sustainable reuse behavior.
Copyright (c) 2026 Muhammad Zaky Nurrahman, Yolanda Masnita, Kurniawati Kurniawati https://creativecommons.org/licenses/by-sa/4.0
Comparative Analysis of Cost of Production Calculation Using Full Costing, Variable Costing, and Target Costing Methods in Determining Product Selling Prices
This study aims to analyze the comparison of the full cost, variable cost, and target cost methods in calculating the cost of production by MSMEs in Gorontalo, namely Martabak Ar Fachrul, Rolan Upia Karanji, and Taqim Meubel. This study uses a quantitative descriptive approach with primary and secondary data. Data analysis uses the full cost, variable cost, and target cost methods. The results show that each business has its own considerations in choosing the method that best suits its business conditions. Martabak Ar Fachrul and Taqim Meubel chose the full cost method because it covers all production costs, thus providing a more complete cost picture. Meanwhile, Rolan Upia Karanji used the target cost method because the selling price is adjusted to market conditions to remain competitive. The variable cost method was not chosen because it only covers variable costs, so it does not reflect the total production costs and is less appropriate for determining long-term selling prices.
Copyright (c) 2026 Mohammad Fadel Tosan, Mahdalena Mahdalena, Ikhlas Ul Aqmal https://creativecommons.org/licenses/by-sa/4.0
Determining the Funding of Post-Employment Benefits: The Role of Salary Expense Ratios, Profitability, Inflation, and Interest Rates
This study aims to examine the effect of salary expense ratio, profitability, inflation rate, and interest rate on the funding level of post-employment benefit obligations in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using panel data regression analysis. The research data were obtained from the financial statements of SOEs published on the Indonesia Stock Exchange during the observation period. The results indicate that profitability has a positive and significant effect on the funding level of post-employment benefit obligations. This finding suggests that companies with better financial performance tend to have greater capacity to meet their long-term obligations to employees. Meanwhile, the salary expense ratio, inflation rate, and interest rate do not show a significant effect on the funding level of post-employment benefit obligations. These findings imply that internal corporate factors, particularly profitability, play a more dominant role than macroeconomic factors in determining the funding policy of post-employment benefit obligations. This research contributes to the development of financial accounting literature related to the management of post-employment benefit obligations and provides practical implications for corporate management in designing more effective and sustainable long-term funding strategies.
Copyright (c) 2026 Ardi Tauladan Triatmaja, Intan Kurnia Permatasari https://creativecommons.org/licenses/by-sa/4.0
When Prices Beat Production: The Dynamics of Indonesia’s Plantation Commodity Exports
Plantation commodities are a strategic sector that contributes significantly to foreign exchange earnings and the stability of Indonesia's trade balance. This study aims to analyze the influence of commodity prices, total production, and land area on the export value of seven Indonesian plantation commodities, namely CPO, cocoa, coffee, rubber, tobacco, coconut, and tea in the 2015–2023 period. This study uses secondary data from BPS and UNCTAD and uses a panel data regression approach with the Fixed Effects Model (FEM) as the selected model based on the results of the Chow Test and the Hausman Test. The estimation results show that commodity prices and plantation land area have a positive and significant effect on export value, indicating that increases in international prices and land capacity expansion are the main determinants of long-term export growth. In contrast, total production does not show a significant effect, which is explained by the dominance of the price effect over the quantity effect amid global price volatility. These findings emphasize the importance of commodity downstreaming policies and sustainable plantation land management to strengthen the export performance of the Indonesian plantation sector.
Copyright (c) 2026 Muhammad Danang Adriyanto, Muhammad Anas https://creativecommons.org/licenses/by-sa/4.0
The Role of Competitive Advantage in Mediating the Influence of Business Strategy and Traditional Work Ethic on Entrepreneurial Performance at Warung Madura Grocery Store in Surabaya
Study This is studies causal with approach quantitative purposeful​ for test influence strategy business and ethos Work traditional to performance entrepreneurship, as well as role superiority compete as variables mediation in the store grocery store Madura stalls in Surabaya City. Population in study This covers 980 stores grocery store Madura stalls are spread across 14 sub-districts in Surabaya, with amount sample A total of 250 respondents were selected use purposive sampling technique. Research results show that strategy business and ethos Work traditional influential significant to performance entrepreneurship, good in a way direct and no direct through superiority compete. Strategy effective business, such as differentiation product, efficiency costs, and market focus, as well as values ethos Work traditional like honesty, perseverance, and responsibility answer, proven support achievement superiority compete. Advantages compete play a role as a mediator that strengthens influence second variables to performance entrepreneurship. Findings This confirm importance strengthening strategy business and values ethos Work traditional in increase Power competitiveness and performance business shop grocery store Madurese food stall in Surabaya.
Copyright (c) 2026 Dedy Ahmadi, Nurul Hidayat, Ainorrofiqie, Fuji Santoso, Moh Naufal Abror https://creativecommons.org/licenses/by-sa/4.0
Exploration Utilization of Chatbots Based Artificial Intelligence in Digital Marketing for Snack SMEs Traditional Typical of Sumenep – Madura
Study This explore utilization chatbot based Artificial Intelligence (AI) in digital marketing in snack SMEs typical Sumenep Madura which has start adopt technology the However Not yet optimize its use . Through approach qualitative with technique interviews , observations , and documentation , as well as data analysis using NVivo 15 , research This find that chatbot utilized For respond consumer through social media and e-commerce platforms , but its function Still limited to services basis . MSME actors feel a number of benefit like efficiency time , increase speed response , and convenience service customers , but faced with obstacles in the form of low digital literacy , limitations device , instability network , as well as various problem technical aspects of chatbots . In addition , concerns related costs , needs adaptation technology and resistance to change participate influence optimization utilization Chatbot . Consumers and employees hope chatbot features capable give recommendation more personal and interactive products , while MSMEs require integration more systems​ flexible and appropriate with context local . With thus , chatbot based AI own potential significant For strengthening the digital marketing strategy of snack MSMEs typical Sumenep Madura, however required improvement digital literacy , support more technology​ adaptive , as well as development aligned features​ with characteristics business small in area the .
Copyright (c) 2026 Fausi Arifin, Nurul Hidayat, Hairul Rahman, Moh Sofwan Kastir Al Aziz, Khairil Anwar, Buhairi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City
This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.
Copyright (c) 2026 Febriandi B. Hama, Mattoasi, Amir Lukum https://creativecommons.org/licenses/by-sa/4.0
The Effect of Leadership and Work Motivation on Employee Performance at Basarnas, Pangkal Pinang City, with Job Satisfaction as an Intervening Variable
This study aims to analyze the influence of leadership and work motivation on employee performance, with job satisfaction as an intervening variable at Basarnas Pangkal Pinang City. This research employs a quantitative approach with an explanatory design. The population consists of 57 employees, all of whom were used as respondents through a census technique. Data were collected using a questionnaire with a five-point Likert scale, while data analysis was conducted using multiple linear regression and path analysis with the assistance of SPSS. The results show that leadership and work motivation have a positive and significant effect on job satisfaction. In addition, leadership, work motivation, and job satisfaction also have a positive and significant effect on employee performance. Job satisfaction is proven to have the most dominant influence on employee performance. The path analysis results indicate that job satisfaction acts as an intervening variable that mediates the relationship between leadership and work motivation on employee performance, both directly and indirectly. These findings indicate that improving employee performance in organizations with high-risk work environments such as Basarnas does not solely depend on structural aspects but also on employees’ psychological factors. Therefore, strengthening adaptive leadership and enhancing work motivation should be balanced with efforts to improve job satisfaction in order to achieve optimal performance. This study provides theoretical contributions to the development of organizational behavior models and practical implications for human resource management in the public sector, particularly in rescue institutions.
Copyright (c) 2026 Danang Budi Prasetya, Suhardi Suhardi, Rahmad Firdaus https://creativecommons.org/licenses/by-sa/4.0
The Effect of Digital Marketing Strategy and Product Innovation on the Success of Culinary MSMEs in Pangkalpinang City with Customer Satisfaction as an Intervening Variable
This study aims to analyze the effect of digital marketing strategies and product innovation on the success of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Pangkalpinang City, with customer satisfaction as an intervening variable. The background of this study is based on the rapid development of the digital economy, which has driven changes in business strategies, particularly among MSMEs, as well as the increasing competition through digital-based platforms. Although the number of MSMEs continues to grow, several issues remain, including suboptimal digital marketing utilization, inconsistent product innovation, and varying levels of customer satisfaction. This study employs an explanatory quantitative approach, with data collected through questionnaires distributed to 100 culinary MSME actors selected using purposive sampling. Data analysis was conducted using multiple linear regression and path analysis to examine both direct and indirect relationships among variables. The results show that digital marketing strategies and product innovation have a positive and significant effect on both customer satisfaction and MSME success. Product innovation has a more dominant influence on customer satisfaction compared to digital marketing. In addition, customer satisfaction is proven to be the most dominant variable influencing MSME success. The mediation analysis indicates that customer satisfaction is able to mediate the effect of digital marketing strategies and product innovation on MSME success, both partially and simultaneously. Overall, this study confirms that the success of culinary MSMEs is not solely determined by digital marketing strategies and product innovation directly, but is highly influenced by the ability of business actors to create customer satisfaction. Therefore, MSME actors need to integrate digital marketing strategies with sustainable product innovation in order to enhance competitiveness and business sustainability in the digital era.
Copyright (c) 2026 Fery Frandica, Suhardi Suhardi, Mat Amin https://creativecommons.org/licenses/by-sa/4.0
ESG Score and Sharia Compliance as Determinants of Foreign Investment Flows into Sharia Stocks: A Multinational Panel Analysis 2019-2024
This study analyzes the influence of ESG Score and sharia compliance on Foreign Portfolio Investment (FPI) in Indonesia and Malaysia during the 2019–2024 period. Using a panel data approach on the JII and FBMHS indices, the results indicate that ESG Score has a significant positive effect on FPI, highlighting the growing importance of sustainability performance for global investors. Sharia compliance, represented by the Debt-to-Asset Ratio (DAR) and Islamic Income Ratio (IIR), also significantly affects FPI, suggesting that adherence to Islamic financial principles strengthens foreign investor confidence in Islamic capital markets. Simultaneously, the integration of ESG performance and sharia principles emerges as an important determinant of cross-border investment decisions. However, this study operationalizes sharia compliance using limited financial ratio proxies, which may not fully capture the multidimensional characteristics of Islamic screening standards. Broader aspects such as business activity screening, non-halal income purification, and Islamic governance mechanisms were not included in the analysis. Therefore, future studies are encouraged to incorporate more comprehensive qualitative and governance-related indicators of sharia compliance to better explain foreign investor behavior in Islamic capital markets. These findings provide strategic implications for regulators and issuers to strengthen the competitiveness of Islamic capital markets through more standardized sustainability and sharia governance reporting.
Copyright (c) 2026 Mastiah, Muhamad Arifin, Khalifa Damalin Ayunda https://creativecommons.org/licenses/by-sa/4.0
The Effect of Work Flexibility on the Performance of Female Workers in the MSME Sector in Pontianak City with Work-Life Balance as a Mediating Variable
This investigation attempts to look into the effect of work flexibility on the performance of female workers in the MSME sector in Pontianak City, utilizing work-life balance as a mediating variable. The research adopted a quantitative approaches with a survey method. Data was gathered from female woekers working in MSMEs Pontianak City. The findings show that work adaptability has a positive and significant impact on work-life balance, work-life balance has a positive and significant impact on worker productivity, job adaptability has a positive and significant impact on worker productivity, and work-life balance is capable to partially mediate the connection on job adaptability or worker productivity. These findings indicate that providing flexible work arrangements can improve the ability of female workers to balance professional and personal responsibilities, thus impacting overall work performance.
Copyright (c) 2026 Magdalena Melen, Sunardi Ginting https://creativecommons.org/licenses/by-sa/4.0
The Effect of the Implementation of the Principles of Good Governance, Government Internal Control System, and Work Discipline on the Budget Performance of the Gorontalo City Local Government (Case Study on the Regional Apparatus Organization (OPD) of Gorontalo City)
This study aims to analyze the influence of the application of good governance principles, the government's internal control system, and work discipline on the budget performance of the local government of Gorontalo City on the Regional Apparatus Organization (OPD). The research method used is a quantitative approach with primary data obtained through a questionnaire using a Likert scale of 1–5. The number of residents in this study is all employees of the Gorontalo City OPD. The sample used in this study was an employee of the Gorontalo City OPD, with a sampling technique using purposive sampling. The number of samples in this study was 105 respondents. Data analysis was carried out using the Multiple Linear Regression method with the help of the AMOS 24 application. The results of the study show that the principles of good governance and work discipline have an effect on the budget performance of the local government of Gorontalo City, while the government's internal control system has no effect on budget performance.
Copyright (c) 2026 Rahmi R. Adam, Rio Monoarfa, Amir Lukum https://creativecommons.org/licenses/by-sa/4.0
The Effect of Risk and Return on Mutual Fund Investment Decisions at Cirebon City Securities
This study aims For study influence risk and return on decision investment mutual funds to investors who invest through company securities in Cirebon City, considering rapid development mutual funds that demand understanding balanced between level risk and potential return in taking decision investment . Research use approach quantitative with type of explanatory research, where primary data is collected through distributed questionnaires​ to 100 mutual fund investors in Cirebon City according to criteria research , then analyzed use Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with help SmartPLS . Measurement model evaluation results show all over indicator has fulfil criteria validity and reliability , while structural model evaluation produce mark coefficient high determination , indicating​ that variables risk and return capabilities explain part big variation decision investment mutual funds . Testing hypothesis prove that risk and return influence positive and significant to decision investment , good in a way partial and simultaneously , so that can concluded that investor perception of risk as well as expected return holding role important in determine decision investment mutual funds , at the same time give contribution theoretical for development study investment and benefits practical for investors as well company securities in push taking decision rational and sustainable investment .​
Copyright (c) 2026 Addin Zainul Adha, Krisdiana, Benny Dhevyanto https://creativecommons.org/licenses/by-sa/4.0
The Effects of Transformational Leadership and Work-Life Balance on Employee Performance at PT. Pan Putra Samudra
This study aims to analyze the influence of transformational leadership and work-life balance on employee performance at PT Pan Putra Samudra Cirebon. The research method used is an associative quantitative approach with data collection techniques through a Likert-scale questionnaire to 145 respondents who are company employees. Data analysis was conducted using Structural Equation Modeling based on Partial Least Square (SEM-PLS) to test the validity, reliability, and relationships between variables. The results show that transformational leadership has a positive and significant effect on employee performance with a t-statistic value of 5.582 and a path coefficient of 0.378. In addition, work-life balance also has a positive and significant effect on employee performance with a t-statistic value of 3.989 and a path coefficient of 0.315. Simultaneously, both variables are able to explain employee performance with an R-square value of 0.353, which is included in the moderate category. This indicates that inspirational leadership and balance between work and personal life are important factors in improving employee performance. Thus, companies are advised to develop transformational leadership styles and work-life balance policies on an ongoing basis.
Copyright (c) 2026 Abdullah Syafi'i, Ade Solahudin https://creativecommons.org/licenses/by-sa/4.0
The Role of Islamic Finance and Inflation in Economic Growth: Evidence From Indonesia and Malaysia
This study investigates the dynamic relationship within the Finance-Growth Nexus by examining the roles of Islamic Banking Financing (IBF), Sukuk Holding, and Inflation in driving economic growth (GDP) in Indonesia and Malaysia. Utilizing a Panel Vector Error Correction Model (PVECM) on quarterly data from 2015 to 2024, the research identifies both long-run equilibrium paths and short-run transmission mechanisms. The empirical results reveal a stable long-term integration among the variables, with an error correction mechanism adjusting macroeconomic imbalances at a speed of 31.8% per quarter. The findings highlight that IBF acts as a significant catalyst for GDP growth, albeit with a four-quarter gestation period, reflecting the time-intensive nature of asset-backed Sharia contracts. While Sukuk Holding demonstrates short-term neutrality, it emerges as a dominant structural pillar for long-term economic stability. Conversely, Inflation is identified as a significant disruptive factor that hinders growth by distorting the efficiency of profit-sharing transmission. These results suggest that monetary authorities must synchronize Sharia financial deepening with rigorous price stability frameworks to ensure sustainable industrial expansion.
Copyright (c) 2026 Muhammad Yunizar, Muhammad Yasir Yusuf, Khairul Amri https://creativecommons.org/licenses/by-sa/4.0
Effectiveness of the SIJAKAWANGI and SIPUNDIWANGI Programs on Taxpayer Compliance
Low taxpayer compliance in the local tax sector remains a serious concern that requires concrete solutions to encourage greater public awareness in fulfilling tax obligations. This study aims to describe the effectiveness of SIJAKAWANGI (Banyuwangi Regency Regional Tax Information System) and SIPUNDIWANGI (Banyuwangi Regional Tax Draw Implementation System) in improving taxpayer compliance in Banyuwangi Regency. This study uses a qualitative research method with a descriptive approach, enabling the researcher to describe the phenomenon comprehensively based on actual field conditions. Data were gathered through triangulation encompassing in-depth interviews, observation, and documentation. Three informants were selected using a purposive technique, whereby informants were deliberately chosen based on their relevance to the research focus, independent of statistical logic or population representation. The informants consisted of a tax mapper operator, a taxpayer, and a BAPENDA employee responsible for managing both programs. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing. The findings reveal that SIJAKAWANGI automatically records every transaction in real-time, encouraging taxpayers to report their obligations more honestly and transparently. Meanwhile, SIPUNDIWANGI serves as a complementary program that motivates the public through a prize draw mechanism, resulting in greater enthusiasm and active participation in fulfilling tax obligations. The implementation of both programs together has proven capable of creating a more orderly, transparent, and conducive tax ecosystem in Banyuwangi Regency.
Copyright (c) 2026 Adelia Mustika Nanda, Arum Syifa Mutiara Hati, Hesty Rizqi Aulannida, Vinchen Jezzica Arifin https://creativecommons.org/licenses/by-sa/4.0
Impact of Tax Provisions on Accounting Treatment of Financial Leases with Tax Realization as a Moderating Variable (Case Study at PT. Adira Dinamika Multi Finance Tbk)
This study aims to determine the influence provision taxation to treatment accountancy rent use business at PT. Adira Dinamika Multi Finance Tbk . Research data This obtained through distribution questionnaire to sample study that is PT. Adira employees Dinamika Multi Finance Tbk Palembang, which consisted of 95 respondents . Research data analysis techniques use PLS (Partial Least Squares ) technique that is processed with SmartPLS software version 3.2.9. Research results show that Provision Taxation influential positive and significant to Treatment Accountancy Lease at PT. Adira Multifinance Tbk , meanwhile Realization Tax No can moderate influence Provision Taxation to Treatment Accountancy Lease at PT. Adira Multifinance Tbk , which is proven with a negative T -statistic and a value significance on threshold 0.05.
Copyright (c) 2026 Kirana Firda Maharani, Lili Syafitri, Aris Munandar https://creativecommons.org/licenses/by-sa/4.0
The Effect of the Profit Sharing System and Capital Requirements on Financing Decisions for MSMEs in the Culinary Sector in Telanaipura District, Jambi City
This study aims to analyze the influence of the profit-sharing system and capital requirements on financing decisions of culinary sector MSMEs in Telanaipura District, Jambi City. Culinary sector MSMEs have an important contribution to regional economic growth, but still face capital limitations. The profit-sharing system in Islamic financial institutions is an alternative financing based on partnership and justice, while capital requirements are an internal factor that drives business actors in determining financing decisions. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 100 culinary sector MSMEs in Telanaipura District. The data analysis technique used is multiple linear regression with the help of SPSS version 25. The independent variables in this study are the Profit-Sharing System (X₁) and Capital Requirements (X₂), while the dependent variable is the Financing Decision (Y). The results show that the Profit-Sharing System partially has a positive and significant effect on Financing Decisions with a significance value of 0.004 <0.05. Capital Requirements also have a positive and significant effect on Financing Decisions with a significance value of 0.001 <0.05. Simultaneously, both independent variables significantly influence financing decisions, with a significance value of 0.000 < 0.05. This study concludes that the better the perception of MSMEs towards the profit-sharing system and the higher the capital requirement, the stronger the tendency to determine financing decisions.
Copyright (c) 2026 Sarmila; Eja Armaz Hardi; Neneng Sudharyati https://creativecommons.org/licenses/by-sa/4.0
The Effect of Work-Life Balance and Job Satisfaction on Employee Loyalty and Its Implications for Work Productivity in the Rattan Manufacturing Industry in Cirebon
This study analyzes the effect of work-life balance and job satisfaction on employee loyalty and its implications for work productivity in the labor-intensive rattan manufacturing industry in Cirebon. The topic is relevant to human resource management because production employees work under physical work demands, production targets, and workplace conditions that can shape loyalty and productivity. This study applies a quantitative explanatory approach. The population consisted of 192 employees, and the sample included 150 production employees selected using simple random sampling. The sample size provided an adequate basis for SEM-PLS analysis. Data were collected through a five-point Likert scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS. SEM-PLS was used because it can examine complex relationships among latent variables and test mediation effects in a single research model. The results show that work-life balance and job satisfaction have positive and significant effects on employee loyalty. Employee loyalty also has a positive and significant effect on work productivity. In addition, employee loyalty significantly mediates the effects of work-life balance and job satisfaction on work productivity. These findings indicate that better work-life balance and higher job satisfaction can strengthen loyalty, which then improves productivity among production employees. This study contributes to human resource management literature by integrating work-life balance, job satisfaction, employee loyalty, and productivity in one empirical model within a local labor-intensive manufacturing context. Practically, the results provide guidance for rattan manufacturing companies to develop workforce policies that support employee welfare, strengthen loyalty, and improve sustainable productivity.
Copyright (c) 2026 Nepy Yayah Al Pasah, Anna Suzana https://creativecommons.org/licenses/by-sa/4.0
The Role of Transformational Leadership Style and Work Life Balance on Employee Job Satisfaction at Bank BJB Cirebon
This study aims to analyze the role of Transformational Leadership Style and Work Life Balance on Job Satisfaction of Bank BJB Cirebon City employees. The study uses an associative quantitative approach with a cross-sectional design. The study population was 101 employees, and all were sampled using a saturated sampling technique. Data collection was carried out through a questionnaire with a Likert scale and analyzed using IBM SPSS Statistics 26 through validity tests, reliability tests, classical assumption tests, multiple linear regression, F tests, t tests, and coefficients of determination. The F test value of 459.935 with a significance of 0.001 (<0.05) indicates that the regression model used is classified as fit or feasible. Then the results of the first hypothesis test indicate that transformational leadership style plays a positive and significant role in job satisfaction. While the results of the second hypothesis test indicate that Work Life Balance plays a positive and significant role in job satisfaction. The Adjusted R Square value of 0.902 indicates that transformational leadership style and work life balance contribute 90.2% to job satisfaction, while the rest is played by other variables outside the model.
Copyright (c) 2026 Nadya Raffa Nabillah, Noveria Sujijawati https://creativecommons.org/licenses/by-sa/4.0
Economic Duality in Tourist Areas: The Impact of Geographical Conditions on the Income Levels of Tourism and Non-Tourism Business Owners in Sajen Village, Pacet District
This study seeks to examine the phenomenon of economic duality and the impact of geographical and environmental factors on the income levels of tourism and non-tourism business owners in Sajen Village, Pacet District. Employing a quantitative approach, the research utilizes primary data gathered via questionnaires, observations, interviews, and documentation. The population comprises all business actors in Sajen Village, with the sample selected through purposive sampling, targeting owners of tourism and non-tourism enterprises in areas exhibiting diverse geographical features. Data analysis involved descriptive and explanatory methods to discern income distribution patterns and assess the effects of geographical elements, such as accessibility, proximity to tourist sites, and the density of nearby economic activities. Findings reveal a pronounced economic duality between tourism and non-tourism businesses: tourism-oriented ventures exhibit greater income potential but higher volatility, while non-tourism operations show more consistent and stable earnings. Moreover, geographical and environmental conditions have a substantial impact on income levels, as businesses nearer to tourist zones and high-activity economic hubs generate substantially higher revenues than those in less advantageous locations. Keywords : Economic duality, Tourism area, Sajen Village
Copyright (c) 2026 FIDYA FEBRIYANTI, NADIA MA'RUFAH AURA AISYAH, INEZ MARTA JOANA, INTAN NURAINI, INDRI KUSUMAWATI, ANNISA DAMAYANTI, NURUL HASANAH https://creativecommons.org/licenses/by-sa/4.0
Analysis of IKM Plus Implementation in Measuring Public Satisfaction in Libraries in Central Java
This study aims to analyze the implementation of the Community Satisfaction Index (CSI) Plus in measuring the level of public satisfaction with library services in Central Java. The background of the study is based on the important role of libraries as literacy centers in the digital era that is vulnerable to disinformation. The method used is a quantitative approach with data collection through questionnaires to library service users. The results show that the implementation of CSI Plus is able to provide a more comprehensive picture of service quality, including aspects of speed, comfort, accessibility, and staff competence. These findings indicate that improving the quality of library services contributes significantly to public satisfaction and encourages the improvement of literacy culture among the wider community in a sustainable manner.
Copyright (c) 2026 Shanty Noor Mareta, Teguh Hardi Raharjo https://creativecommons.org/licenses/by-sa/4.0
Analysis of Influencing Factors Decision on Interest in Selling Organic Fertilizer By Farm Shops In Gorontalo
The agricultural sector plays an important role in supporting economic growth and national food security. However, intensive agricultural practices that rely on chemical fertilizers have had a negative impact on the environment, soil quality, and the availability of production facilities. Organic fertilizers are a more environmentally friendly and sustainable alternative, although the level of use in Gorontalo City is still low. This condition is suspected to be influenced by the low interest of farmer shops as the main actor in the distribution of agricultural inputs. This study aims to analyze the contribution of market potential in encouraging the desire of business actors to market organic fertilizers, examine the extent to which perceptions and obstacles affect the interest in selling organic fertilizers and determine the most influential factors between the perception of barriers and market potential to the interest in selling organic fertilizers, as well as formulate strategic recommendations for the development of sustainable organic fertilizer agribusiness in the Gorontalo area. The research was conducted from August-December 2025 using a quantitative approach through a survey of farmer shop owners. The data was then collected and analyzed using the application of the Statistical Package For The Social Sciences, (SPSS). The results of the study showed that the perception variable was the most powerful variable that had a significant influence on the interest in selling organic fertilizer in Gorontalo City, while other variables also had a significant effect but not yet strong on the interest in selling organic fertilizers.
Copyright (c) 2026 Slamet Hasan, Agustinus Moonti, Lusiana https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SUSTAINABILITY REPORTING AND TRANSFER PRICING ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE IN MULTINATIONAL COMPANIES IN INDONESIA
This study examines the effect of sustainability reporting and transfer pricing on tax avoidance, with profitability as a moderating variable in multinational companies in Indonesia. Tax avoidance is a critical issue as it potentially reduces government revenue, particularly in firms with opportunities to shift profits across jurisdictions. Sustainability reporting is expected to enhance transparency and discourage aggressive tax practices, while transfer pricing is commonly used to minimize tax burdens. This study employs a quantitative approach using secondary data from annual and sustainability reports of multinational companies listed on the Indonesia Stock Exchange during 2022–2024. A total of 43 companies were selected through purposive sampling, resulting in 108 observations after outlier treatment. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that sustainability reporting has a negative and significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Furthermore, profitability weakens the negative effect of sustainability reporting on tax avoidance and strengthens the positive effect of transfer pricing on tax avoidance. These findings indicate that both non-financial and financial factors play an important role in influencing corporate tax behavior.
Copyright (c) 2026 Ni Putu Sintya Enjelika, Putu Sri Arta Jaya Kusuma https://creativecommons.org/licenses/by-sa/4.0
Understanding the Purchase Decisions Made by Generation Z on Shopee
The rise of e-commerce has transformed Generation Z's (born 1997-2012) shopping patterns, with Shopee as Indonesia's leading platform due to free shipping and promotions. This study identifies purchase decision factors, UX/UI design, trust, promotions-discounts, social influence, and price-product variety using Analytic Hierarchy Process (AHP) as a novel alternative to prior regression or SEM. Survey data from 31 Gen Z Shopee users in Sukabumi (simple random sampling) were converted to Saaty scale, analyzed via pairwise matrices, eigenvalue, and Consistency Ratio (CR=0.0119). Findings: price and product variety dominate (weight 6.25), followed by social influence (5.19), UX/UI (4.89), trust (4.87), and promotions-discounts (4.06). E-commerce strategies should prioritize pricing, product diversity, and social trends for Gen Z.
Copyright (c) 2026 Futri Safhira, Gustian Djuanda https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PERSONALITY AND WORK FATIGUE ON ORGANIZATIONAL COMMITMENT AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE IN THE MAJALENGKA DISTRICT GOVERNMENT
This study aims to analyze the influence of personality and work fatigue on organizational commitment and its implications for employee performance in the Majalengka Regency Government. The approach used is quantitative with Casual Associative, through data collection using questionnaires distributed to employees as respondents. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study indicate that personality has a significant effect on organizational commitment and employee performance. Work fatigue (burnout) has a significant effect on organizational commitment and employee performance. In addition, organizational commitment is proven to play a role as a mediating variable in the relationship between personality and work fatigue on employee performance. These findings confirm that personality factors and the level of work fatigue have an important role in shaping organizational commitment that has an impact on improving employee performance. This study concludes that human resource management that considers personality aspects and controls work fatigue can strengthen organizational commitment and improve employee performance. Future research is recommended to add other contextual variables to enrich the research model.
Copyright (c) 2026 Della Sopyani Agustin, Kartono https://creativecommons.org/licenses/by-sa/4.0
ASSET TURNOVER, LEVERAGE, AND ROA: THE MODERATING ROLE OF FIRM SIZE IN ASEAN TECHNOLOGY FIRMS
This study examines the effect of Asset Turnover (ATO) and Debt to Equity Ratio (DER) on firm performance, proxied by Return on Assets (ROA), with firm size as a moderating variable in technology companies. The background of this research is the burn money phenomenon commonly observed in technology firms, where companies prioritize aggressive growth over short-term profitability, potentially affecting financial performance. The purpose of this study is to analyze the direct influence of ATO and DER on ROA and to determine whether firm size moderates these relationships. This research employs a quantitative approach using secondary data from financial statements, analyzed through multiple regression and moderated regression analysis (MRA). The results show that ATO has a positive effect on ROA, while DER has a negative effect. However, firm size is not proven to significantly moderate these relationships. Additionally, the relatively low coefficient of determination (R²) indicates that other factors beyond the model may have a greater influence on firm performance. In conclusion, although ATO and DER affect ROA, their explanatory power is limited, and firm size does not play a strong moderating role.
Copyright (c) 2026 Vanda Sherlita Ardelia, Loggar Bhilawa https://creativecommons.org/licenses/by-sa/4.0
FINANCIAL LITERACY, IMPULSIVE BUYING, AND FINANCIAL STRESS AMONG GENERATON Z: THE MEDIATING ROLE OF CONSUMER DEBT
Advances in digital financial services, especially consumer credit schemes such as buy now, pay later (BNPL), facilitate transactions; however, they also have the potential to cause financial stress if not accompanied by adequate financial literacy and management. This condition is particularly relevant for Generation Z, who have broad access to various digital credit services. This study aims to analyze the influence of financial literacy and impulsive buying behavior on financial stress, with consumer debt as a mediating variable. A quantitative approach was employed through a survey of 150 Generation Z respondents aged 18–27 years in the Cirebon area, selected using purposive sampling. Data were collected באמצעות a Likert-scale questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that financial literacy has a significant effect on financial stress and consumer debt levels. Meanwhile, impulsive buying does not have a direct effect on financial stress but has a significant effect on consumer debt. Furthermore, consumer debt has a significant effect on financial stress and acts as a mediating variable in the relationship between financial literacy and impulsive buying on financial stress. These findings suggest that consumer debt is a key mechanism explaining how financial literacy and consumptive behavior influence the level of financial stress among Generation Z.
Copyright (c) 2026 Vika Nabilla Amwa, Krisdiana Krisdiana https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE EFFECT OF NON-PERFORMING FINANCING (NPF) AND OPERATING EXPENSES TO OPERATING INCOME (BOPO) RATIO ON RETURN ON ASSETS (ROA) IN INDONESIAN ISLAMIC COMMERCIAL BANKS 2020-2024
The financial performance of Islamic commercial banks is one of the important indicators used to assess the health level and profitability level of the bank, one of which can be measured through Return on Assets (ROA). Factors that are suspected to affect ROA include Non-Performing Financing (NPF) and Operating Expense to Operating Income (BOPO) Ratio. This study aims to analyze the influence of NPF and BOPO on ROA in Islamic commercial banks in Indonesia for the 2020-2024 period. Using a quantitative approach as well as secondary data obtained from the company's financial statements. The data analysis technique used multiple linear regression with the help of SPSS software version 26. The results of this study show that NPF partially has no effect on ROA with a significance value of 0.202 > 0.05, while BOPO has a significant effect on ROA as evidenced by a significance value of 0.001 < 0.05. Meanwhile, simultaneously a score of 0.001 < 0.05 was obtained, which means that NPF and BOPO have a significant effect on ROA.
Copyright (c) 2026 Sabila Farodisa, Nuntupa, Yeni Kartikawati https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF DEBT COLLECTION EFFECTIVENESS ON THE LEVEL OF UNCOLLECTED RECEIVABLES AT PERUMDA MUARA TIRTA IN GORONTALO CITY
This study aims to analyze the effect of accounts receivable collection effectiveness on the level of uncollectible accounts at the Muara Tirta Regional Public Enterprise (Perumda) in Gorontalo City. The research method uses a quantitative approach with secondary data in the form of monthly financial reports for the period from January 2020 to December 2024 (60 observations). Collection effectiveness is measured using the Receivables Turnover Ratio (RTO), while the level of uncollectible receivables is proxied by the allowance for doubtful accounts ratio. The results of the study indicate that the effectiveness of accounts receivable collection has a negative and significant effect on the level of uncollectible accounts receivable. This indicates that the higher the accounts receivable turnover frequency, the lower the risk of uncollectible accounts receivable that the company must set aside.
Copyright (c) 2026 Iklima Putri Anggai, Ronald Soemitro Badu, Surya Handrisusanto Ahmad https://creativecommons.org/licenses/by-sa/4.0
LEGAL IMPLICATIONS OF LESSEE BANKRUPTCY ON THE STATUS OF LEASED ASSETS IN INDONESIA
In a leasing agreement, the lessee acquires the right to use the leased assets with the option to purchase them after the leasing period ends. However, when the lessee goes bankrupt, the problem that arises is regarding the position of the leasing goods in relation to other creditors, considering that all of the lessee's assets, including leased assets that are the object of leasing, can be confiscated to pay off debts. Although leasing agreements have not been regulated in detail in the law, the principles of freedom of contract and an open system contained in the Indonesian Civil Code (KUHPerdata) provide a flexible legal basis for the parties in drafting agreements that govern their rights and obligations. The results of the analysis show that in the case of bankruptcy, the goods that are the object of leasing remain the property of the lessor, although there is a risk to the lessor if the lessee is unable to continue the payments. In this case, the court-appointed receiver has the authority to decide whether the leasing agreement will be continued or terminated. If the agreement is terminated, the lessee must return the goods to the lessor, and the lessor has the right to claim compensation for the losses suffered. While leasing provides and beneficial financing solutions for the business sector, the need for clearer regulations is important to protect the rights of lessors as well as other creditors in a lessee's bankruptcy situation. This aims to minimize the risk of legal conflicts and create stronger legal certainty for all parties involved in the leasing agreement.
Copyright (c) 2026 Ajeng Kusuma, Emi Zulaika, Tegar Raffi Putra Jumantoro, Nur Alfi Fauziyah https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS AND CONTROL OF FILLING PROCESS DEFECTS USINGSEVEN QUALITY CONTROL TOOLS AT PT ABC
Quality control plays an important role in maintaining product consistency and improving production efficiency. A high level of product defects can lead to material waste, increased production costs, and decreased operational performance. This study aims to identify the dominant types of product defects and analyze the factors causing defects in the production process of cup and lid packaging for the rock Twist product at PT ABC. This research employed a quantitative descriptive method using the Seven Quality Control Tools, including flowchart, Check Sheet, histogram, Pareto diagram, scatter diagram, p-control chart, and cause-and-effect (Fishbone) diagram. The data used in this study were secondary data obtained from production reports and rejected product reports during the 2021 production period. The results indicate that the most dominant defect type is uncentered fill, with a total of 357,326 pieces, followed by overfill (53,672 pieces), underfill (52,481 pieces), and poor coding (3,602 pieces). Based on the Pareto analysis, uncentered fill contributes 76.50% of the total product rejects, making it the primary quality issue in the production process. The scatter diagram analysis shows a positive correlation between the number of cups and lids used in production and the number of rejected products. Furthermore, the p-control chart indicates that the production process is statistically out of control. The cause-and-effect diagram identifies human factors, machine conditions, work methods, and material quality as the primary contributors to product defects. The findings demonstrate that the Seven Quality Control Tools are effective in identifying major sources of quality problems and determining priority areas for process improvement. Improving control in the filling process is expected to significantly reduce product defects and enhance production quality and efficiency.
Copyright (c) 2026 Endang Silaningsih, Isfan Hawari, Tini Kartini https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN TRANSPORTATION AND LOGISTICS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2020-2024 PERIOD
This study analyzes the effect of profitability, leverage, and firm size on Corporate Social Responsibility (CSR) disclosure in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The urgency of the study is based on the increase in greenhouse gas emissions in the sector, which requires special attention regarding sustainability reporting. Using a causal quantitative design, a sample of 18 companies (90 observations) was selected through a purposive sampling method. Data analysis utilized panel data regression. The results show that profitability and leverage have no significant effect on CSR disclosure. However, firm size has a significant positive effect. The Adjusted R-Squared value indicates that the independent variables can explain the CSR disclosure variance by 51.16%. These findings support the integration of legitimacy and stakeholder theories, where large-scale companies with high public visibility proactively use CSR reporting as a strategic instrument to respond to global stakeholders' pressures. Therefore, management is advised to continuously strengthen the transparency of social responsibility information, while regulators should formulate stricter guidelines for smaller entities.
Copyright (c) 2026 Yesa Meliani, Rawi Rawi https://creativecommons.org/licenses/by-sa/4.0
Financial Reporting Practices in Islamic Boarding Schools: Between Traditional Accounting and Indonesian Pesantren Accounting Guidelines
This study aims to analyze financial reporting practices at Pesantren S.A.S and examine the implementation of the Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren/PAP). This research employed a qualitative case study approach using observation, interviews, and documentation techniques. Data were analyzed using interactive analysis consisting of data condensation, data display, and conclusion drawing. The findings reveal that financial reporting practices at Pesantren S.A.S are still dominated by traditional accounting systems focused on recording cash receipts and expenditures. The pesantren has not fully implemented the accounting cycle regulated in the Pesantren Accounting Guidelines, particularly in asset recognition and the preparation of comprehensive financial statements. However, accountability practices are strongly influenced by Islamic values such as amanah and tauhid, which encourage honesty and transparency in financial management. The study concludes that pesantren financial reporting practices currently operate within a hybrid system combining traditional accounting practices and formal accounting standardization efforts.
Copyright (c) 2026 Rahyuni Rahayu, Aulia Loku https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD
This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.
Copyright (c) 2026 Siti Nurindah Hasan, Siti Pratiwi Husain, Yustina Hiola https://creativecommons.org/licenses/by-sa/4.0
The Role of Social Capital in Mediating the Influence of Financial Technology, Financial Literacy, on Students' Financial Inclusion
This study was conducted to examine the influence of financial technology and financial literacy on the level of financial inclusion of students by involving social capital as an intervening variable. The study used a quantitative approach with a survey method. The study population was students of Swadaya Gunung Jati University, while the sample was determined through a purposive sampling technique. Data were collected using questionnaires distributed throughout the study period. Analysis of the relationship between variables was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method using SmartPLS software. The results showed that financial technology plays a significant role in increasing student financial inclusion. Conversely, financial literacy did not show a significant direct effect on financial inclusion. However, financial literacy was shown to have a significant effect on social capital, while financial technology did not significantly influence social capital. Furthermore, social capital did not have a significant effect on financial inclusion and was unable to mediate the effects of financial technology or financial literacy on financial inclusion. This study recommends that increasing student financial inclusion be focused on strengthening accessible and secure digital financial services, supported by ongoing efforts to improve financial literacy.
Copyright (c) 2026 Rima Patricia, Ario Purdianto https://creativecommons.org/licenses/by-sa/4.0
FROM COMFORT TO CONCERN: THE EFFECT OF ARTIFICIAL INTELLIGENCE (AI) PERSONALIZATION AND DATA PRIVACY RISK PERCEPTION ON CONSUMER LOYALTY ON SHOPEE E-COMMERCE IN SURABAYA
Digital transformation in business activities has led to the emergence of various e-commerce platforms, one of which is Shopee, a widely used platform in Indonesia. This study aims to analyze the effect of Artificial Intelligence (AI) Personalization and Data Privacy Risk on Consumer Loyalty among Shopee e-commerce users in Surabaya. This study uses a quantitative method with an explanatory research approach. The population is Shopee users in Surabaya aged 18–28 years who have used the Shopee application. Sampling uses a non-probability method with purposive sampling, totaling 150 respondents. Data collection was conducted through questionnaires using a Likert scale and analyzed using IBM SPSS Statistics 23. The analysis methods include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, and F-test. The results show that AI Personalization positively and significantly affects Consumer Loyalty, Data Privacy Risk significantly affects Consumer Loyalty, and simultaneously AI Personalization and Data Privacy Risk significantly affect Consumer Loyalty among Shopee users in Surabaya.
Copyright (c) 2026 Syalindra Guntur Hidayatullah, Nanang Husin https://creativecommons.org/licenses/by-sa/4.0
TRENDS AND CHALLENGES OF AI IMPLEMENTATION IN CRM: SYSTEMATIC LITERATURE REVIEW (SLR)
Customer Relationship Management (CRM) plays a crucial role in strengthening customer loyalty and satisfaction. The integration of Artificial Intelligence (AI) into CRM offers significant benefits such as personalization of customer interactions, prediction of customer needs, and increased operational efficiency. AI enables predictive analysis, automation of repetitive tasks, and 24/7 customer support, all of which contribute to improved service quality and more effective sales strategies. Nonetheless, implementing AI in CRM faces technical, organizational, ethical, and economic challenges, including issues of data privacy, system integration, and user adoption of the technology. This research adopts the Systematic Literature Review (SLR) method to analyze the latest trends, implications, and main challenges in AI-CRM integration. The results show that AI-CRM increases competitiveness and business growth by providing deep insights into customer behavior and preferences. However, successful implementation requires a holistic approach that comprehensively considers strategic, ethical, and economic challenges.
Copyright (c) 2026 Andriansyah, Ayel Robbul Barokah, Buhairi, Eko Waluyo, Hairul Rahman https://creativecommons.org/licenses/by-sa/4.0
The Effect of Profitability, Leverage, and Capital Intensity Against Tax Avoidance
This study aims to determine the effect of profitability, leverage, and capital intensity on tax avoidance in manufacturing companies registered with ISSI in 2020-2024. Tax avoidance is a company strategy to minimize the tax burden, which can impact company policy. The approach used is quantitative with a population of 72 companies. The sample selected through purposive sampling and obtained 26 companies with a total of 130 observations. This research is quantitative research and hypothesis testing in this study uses panel data regression with Eviews 13. Based on the appropriate model is the Fixed Effect Model (FEM). The results of the study indicate that profitability, leverage have a negative effect on tax avoidance and capital intensity has a positive effect on tax avoidance. Simultaneously, profitability, leverage, capital intensity affect tax avoidance.
Copyright (c) 2026 Alifia Azahara; Wahyu Iryana, Ainul Fitri https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF ONLINE MARKETING ON CONSUMER PURCHASE DECISIONS FOR FASHION PRODUCTS: A MARKETING MANAGEMENT PERSPECTIVE
This study aims to analyze the influence, support, and use of social media by fashion stores Sun on customer involvement and purchase decisions. In addition, this research aims to know and analyze the influence of cultural, personal, and social to decision online purchase decisions of products at Matahari stores. The development of technology, rapid information and communication​, as well as increasing internet awareness and adoption, has push company for integrating social media to in marketing strategy. Utilization of social media as a means of online marketing is expected to increase customer involvement as well as push decision purchase consumers. This study uses a quantitative approach with a sample of as many as 70 respondents. The retrieval technique used​ is purposive sampling, whereas the data collection method uses primary data through a distribution questionnaire. The data obtained was then analyzed using the application SPSS version 25 to test the influence of variables in the research. Research results expected can give a description of the importance of social media in increasing customer involvement, and the decisions of consumers at Matahari fashion stores. In addition, this research also provides a contribution to the development of online marketing strategies in the digital era, especially in the face of growing business​ competition in the retail and e-commerce sectors in Indonesia.
Copyright (c) 2026 Riza Dessy Nila Ayutika, Helda Rivatul Mahmuddah https://creativecommons.org/licenses/by-sa/4.0
AN ANALYSIS OF THE SCHOOL PRINCIPAL'S ROLE IN DEVELOPING EDUCATIONAL QUALITY MANAGEMENT AT SMK PLUS DARUL QUR'AN WAL HADIST TELAGA LEBUR SEKOTONG, WEST LOMBOK REGENCY
This study aims to examine the role of the school principal in developing educational quality management at SMK Plus Darul Qur'an Wal Hadist Telaga Lebur, as well as to identify the supporting and hindering factors the principal faces in that process. The study employed a qualitative approach, with primary data gathered through in-depth interviews. The informants included the school principal, the vice principal for curriculum affairs, the vice principal for facilities and infrastructure, the head of administrative staff, and several teachers. Data were collected through observation, interviews, and documentation. The findings reveal that the principal's efforts to improve educational quality encompassed improvements across input, process, and output dimensions, with a continuous drive to maximize all available resources. Specific quality improvement measures included: enhancing the professionalism of teaching and non-teaching staff; improving the quality of learning services for students; managing school funding; reforming curriculum resources; upgrading school facilities and infrastructure; and embedding a culture of quality. The supporting factors identified were: well-equipped educational facilities, a young and promising teaching and administrative workforce, and a harmonious relationship between the school and the surrounding community. The hindering factors included: the school's less-than-ideal location near a hilly area, limited use of the internet within the school environment which was restricted mainly to extracurricular activities and select learning tasks, and a number of parents who had yet to fully grasp the school's vision and mission.
Copyright (c) 2026 Sudiati Sudiati, Adi Suroso, Rusno Rusno https://creativecommons.org/licenses/by-sa/4.0
THE ISLAMIC COMPOUNDING MECHANISMS FOR SUSTAINABLE DEVELOPMENT GOALS AND GREEN FINANCIAL INNOVATION
This study examines the compatibility of compounding theory with Islamic investment principles in promoting business sustainability, green transition, and the achievement of the Sustainable Development Goals (SDGs). Using a qualitative-descriptive method and normative legal analysis, it finds that an Islamic Compounding Mechanism (ICM) based on the Base Profit Rate (BPR) can support exponential wealth accumulation without violating core shariah principles, provided it is structured through permissible contracts such as murabaha, musharaka, and mudharaba. The study further highlights that this mechanism can align profit growth with sustainable business practices and environmentally responsible investment. It thus proposes ICM as a practical framework for integrating shariah compliance, ethical wealth creation, and sustainability objectives in contemporary Islamic finance.
Copyright (c) 2026 Ahmad Azim Aufaq, Andriani Samsuri https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND WORK DISCIPLINE ON PUBLIC SERVICE QUALITY (A CASE STUDY AT SEKOTONG TENGAH VILLAGE, SEKOTONG DISTRICT, WEST LOMBOK REGENCY)
This study aims to examine whether transformational leadership and work discipline simultaneously influence the quality of public services, as well as to investigate the individual effects of each variable on service quality. A total of 50 respondents participated in this study, comprising village officials and community members working within the administrative environment of Sekotong Village, Sekotong District. Data were collected using a saturated sampling method through questionnaire distribution and library research, then analyzed using multiple linear regression with the assistance of SPSS 27. The findings reveal three key conclusions: first, transformational leadership has a significant effect on the quality of village public services; second, work discipline similarly affects service quality; and third, both transformational leadership and work discipline together exert a significant combined influence on the quality of village public services.
Copyright (c) 2026 Jafar Idrus, Andi Nugraha, Adi Suroso https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF THE SCHOOL PRINCIPAL IN IMPROVING TEACHER PERFORMANCE (A CASE STUDY AT SMKN 2 SEKOTONG, WEST LOMBOK REGENCY, WEST NUSA TENGGARA)
This study aims to examine the quality of education at SMK Negeri 2 Sekotong and to understand how the school principal's leadership contributes to improving teacher performance at the same institution. The research employs a descriptive qualitative approach. The subjects of this study include the school principal, teachers, and administrative staff. Data were gathered through in-depth interviews, observation, and document review, while data analysis was conducted using triangulation techniques. The study was carried out at SMK Negeri 2 Sekotong, located in Sekotong Village, Sekotong District, West Lombok Regency, West Nusa Tenggara Province. The findings reveal that the school principal plays multiple roles in improving teacher performance as a leader, manager, supervisor, and motivator. These roles are realized through professional development initiatives, continuous academic supervision, the creation of a conducive work environment, as well as consistent motivation and personal example. Supporting factors in teacher performance improvement include strong leadership commitment from the principal and a collaborative relationship among school members, while the main obstacles include limited facilities and infrastructure, as well as the burden of administrative tasks placed on teachers. The study concludes that the interviews with the principal and other informants showed a strong degree of consistency. This consistency was further verified through source and technique triangulation, where data from interviews were cross-checked against observational findings and documentation. The research data, therefore, can be considered to have a sound level of credibility, in accordance with triangulation theory.
Copyright (c) 2026 Agus Wirahadi Jayakusuma, Kristina Sedyastuti, Dianawati Suryaningtyas https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF FINANCING SOURCES AND LIQUIDITY ON FIRM VALUE
This study aims to analyze the effect of financing sources and liquidity on firm value, with a case study on plantation and food crop sub-industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The research method employs a quantitative approach using secondary data obtained from annual financial reports. The population includes all plantation and food crop companies listed on the IDX. The sample was selected using a purposive sampling method, resulting in 14 companies with 70 observational units (5 years x 14 companies). Data analysis was performed using the Statistical Product and Service Solution (SPSS) method. The results indicate that both financing sources, proxied by the Long-term Debt to Equity Ratio (LTDER), and liquidity, proxied by the Current Ratio (CR), have a positive and significant effect on firm value, as measured by the Price to Book Value (PBV). Simultaneously, both variables also significantly influence firm value.
Copyright (c) 2026 Resa Rusmana Saputri, Herlina Rasjid, Meriyana Franssisca Dungga https://creativecommons.org/licenses/by-sa/4.0
Unlocking Micro Enterprises Potential Amid Structural Barriers: The Mediating Role of Digital Financial Capabilities on Financial Literacy and Access to Financing
Micro businesses still face limitations in financial literacy, access to financing, and the use of financial technology that affect business performance. This study aims to analyze the influence of financial literacy and access to financing on the performance of micro businesses with digital financial capabilities as a mediating variable in micro business actors in Gorontalo City. The study used a quantitative approach using the PLS-SEM method on 150 respondents selected through purposive sampling. Data were collected through interviews using a questionnaire with a semantic differential scale of 1–7 and analyzed using SmartPLS 3. The results of the study show that financial literacy and access to financing have a positive effect on digital financial capabilities and micro business performance. Digital financial capabilities also have a positive effect on business performance and mediate the influence of financial literacy and access to financing on the performance of micro businesses. Keywords: financial literacy, access to financing, digital finance capabilities, micro business performance
Copyright (c) 2026 Afini Gusti, Hais Dama, Mohamad Agus Salim Monoarfa https://creativecommons.org/licenses/by-sa/4.0
Financial Disparities Among Retail Employees: Financial Literacy, Income, Financial Behavior, and Personal Financial Planning
This study was motivated by the suboptimal personal financial planning among Alfamart employees, despite their having a steady income and financial literacy. This study aims to analyze the influence of financial literacy and income on personal financial planning, with financial behavior as a mediating variable among Alfamart employees. The method used is a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis based on questionnaire data. The results show that financial literacy does not directly influence personal financial planning but does influence financial behavior. Income influences both financial behavior and personal financial planning, and financial behavior influences personal financial planning. Financial behavior fully mediates the relationship between financial literacy and financial planning, and partially mediates the relationship between income and financial planning. These findings confirm that financial behavior is a key factor in shaping well-directed financial planning. Keywords: financial literacy, income, financial behavior, personal financial planning, SEM-PLS, retail employees
Copyright (c) 2026 Rizky Tanaiyo, Hais Dama, Mohamad Agus Salim Monoarfa https://creativecommons.org/licenses/by-sa/4.0
The Influence of Leadership Style and Competence of Village Apparatus on Village Government Budget Performance in Pulubala District
This study aims to analyze the influence of the leadership style and competence of village officials on the budget performance of the village government in Pulubala sub-district. The research method used was quantitative, with primary data collected through questionnaires distributed to village officials in Pulubala sub-district. The sample consisted of 121 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that leadership style has a positive and significant influence on the performance of the village government's budget. And the competence of village apparatus also has a positive and significant influence on the performance of the village government's budget. The leadership style and competence of village officials have a significant influence on the performance of the village government's budget. The R squery value obtained was 0.579 or 57.9%, indicating a strong relationship between the independent variables and the dependent variables in this study, while the remaining 42.1% were influenced by other factors.
Copyright (c) 2026 Adelia Abdul Talib, Mattoasi, Muzdalifah https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Effect of Mudharabah and Musyarakah Financing on Credit Risk (Non-Performing Financing) in Islamic Commercial Banks for the 2020–2024 Period
This study aims to analyze the effect of mudharabah and musyarakah financing on credit risk, as measured by Non-Performing Financing (NPF), in Islamic Commercial Banks in Indonesia during 2020–2024. This study is based on the phenomenon of increased financing with a profit-sharing scheme that does not always follow an increase in credit risk, thus indicating a dynamic relationship between the two variables. This study applies a quantitative method with an associative research type. The data used are secondary data taken from Islamic Banking Statistics published by the Financial Services Authority (OJK). The analytical method used is multiple linear regression after conducting hypothesis testing and classical assumptions such as normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results of this study indicate that mudharabah financing does not have a significant effect on NPF when viewed individually, with a significance value of 0.203. On the other hand, musyarakah financing also shows no significant effect, with a significance value of 0.470. In this case, both mudharabah and musyarakah combined do not have a significant effect on NPF, with a significance level of 0.430. The Adjusted R Square value obtained is 0.230, which indicates that the independent variables in this study are only able to explain 23% of the variation in NPF, while the rest is influenced by other factors outside this study. Based on the results obtained, it can be stated that financing with the mudharabah and musyarakah systems does not have a significant impact on Non-Performing Financing (NPF) throughout the study period.
Copyright (c) 2026 Rise Indriyani, Hayatul Millah, Yeni Kartikawati https://creativecommons.org/licenses/by-sa/4.0
Does Governance Disclosure in Integrated Reporting Create Value? Evidence from Indonesia
Corporate reporting has undergone a paradigm shift, where investors increasingly demand non-financial information, particularly governance disclosure, to support informed decision-making. However, studies on the value relevance of governance disclosure in Integrated Reporting (IR) have shown inconsistent results, especially in the context of developing countries. This study is grounded in voluntary disclosure theory, which suggests that governance disclosure within IR can reduce information asymmetry and signal management quality, thereby influencing investor market perceptions. This study used panel data consisting of 60 observations over the period 2021–2024, derived from companies listed in the ESG indices on the Indonesia Stock Exchange. Governance disclosure is measured using the Governance Disclosure Index (GDI), constructed through content analysis of integrated reports based on the IIRC framework and the Ohlson (1995) as our value relevance model. The regression result indicated that GDI has a positive effect on firm market value, supporting that governance disclosure in IR has value for investors. Our finding suggests that comprehensive governance disclosure enhances investor confidence and firm value within the context of voluntary IR adoption in Indonesia.
Copyright (c) 2026 Ayu Febrianti Dolok Saribu, Ika Permatasari Permatasari https://creativecommons.org/licenses/by-sa/4.0
The Role of Trust in Mediating Short-Form Video Ads on Purchase Intention
This research explores how characteristics of short video advertisements influence consumer purchasing intent among TikTok users in Indonesia, with trust serving as a mediating factor. The study considers various content features, including informativeness, credibility, consistency, electronic word-of-mouth (eWOM), and appeal. As short-video content gains popularity, marketers are increasingly interested in identifying which elements most effectively foster trust and drive buying decisions. A quantitative approach was employed, involving questionnaires distributed to active TikTok users who had encountered short video ads and had prior online purchase experience. The data were analyzed using Structural Equation Modeling (SEM) in AMOS to assess the relationships between variables and examine trust's mediating role.
Copyright (c) 2026 Denny Sucipto, Kurniawati, Renny Risqiani https://creativecommons.org/licenses/by-sa/4.0
The Effect of Brand Trust and Ease of Transaction on the Decision to Purchase Fashion Products at the Jiniso Jeans TikTok Shop
This study aims to analyze the partial and simultaneous effects of the two independent variables on the dependent variable, namely purchasing decisions. The study employed a quantitative approach using a survey method. A sample of 100 consumers of Jiniso Jeans on TikTok Shop was selected through an accidental sampling technique. Primary data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25 software, after passing validity, reliability, and classical assumption tests. The results of the study indicate that brand trust and transaction convenience have a positive and significant effect, both partially and simultaneously, on purchasing decisions. Simultaneously, these two variables explain 38.5% of the variation in purchasing decisions, while the remaining percentage is influenced by other factors. This study strengthens the relevance of the Technology Acceptance Model (TAM) in the context of social commerce and provides practical implications for local fashion businesses to strengthen brand trust while simplifying transaction processes in order to increase sales.
Copyright (c) 2026 Astrid Puspita Dewi, Rahmah Hidayah, Dedy Dwi Arseto, Willy Cahyadi https://creativecommons.org/licenses/by-sa/4.0
Analysis of Consumer Satisfaction Toward the Quality of Moringa Leaf Noodles (Migreen) Product by PT Liefde Herb Nusantara
This study aimed to analyze consumer satisfaction toward the quality of Moringa leaf noodles (MiGreen) with Chicken Onion flavor produced by PT Liefde Herb Nusantara using the Importance Performance Analysis (IPA), Customer Satisfaction Index (CSI), and GAP Analysis methods. The research was conducted in the Special Region of Yogyakarta from November 2025 to April 2026 using a quantitative descriptive approach with an accidental sampling technique involving 50 respondents. The results showed that no attributes were included in Quadrant I, indicating that the attributes considered important by consumers generally demonstrated good performance. The Customer Satisfaction Index (CSI) value of 79.49% indicated that consumers were satisfied with the product, while the GAP Analysis showed a total GAP value of -2.78 and an average GAP value of -0.15. These results indicate that the product performance was slightly below consumer expectations; however, the gap was relatively small, meaning that the product was still well accepted by consumers. Therefore, the company needs to maintain product quality and continuously evaluate product attributes to improve consumer satisfaction.
Copyright (c) 2026 Alda Bintang Alvanda, Rika Nalinda, Siwitri Munambar https://creativecommons.org/licenses/by-sa/4.0
The Effects of Work Fatigue and the Work Environment on Employee Performance in SMEs in Cirebon City
This study examines the influence of job fatigue (burnout) and the work environment on employee performance in coffee shop SMEs in Cirebon City. The research was motivated by the rapid growth of SMEs and the importance of effective human resource management in businesses with high work intensity. An associative quantitative approach was applied using questionnaires distributed to 97 coffee shop employees selected through purposive sampling. The data were analyzed using multiple linear regression, validity and reliability tests, and classical assumption tests with SPSS version 26. The findings showed that all research instruments were valid and reliable. Regression analysis produced the equation Y = 42.649 + 0.029X1 + 0.486X2. Partial hypothesis testing revealed that job fatigue had no significant effect on employee performance, with a t-count of 0.534 and significance value of 0.594. In contrast, the work environment had a positive and significant influence on employee performance, with a t-count of 6.888 and significance value of 0.000. The adjusted R square value of 0.325 indicates that both variables explained 32.5% of employee performance variation. Overall, the work environment contributed more strongly to performance improvement than job fatigue. Therefore, SME managers should prioritize supportive workplace conditions to enhance employee productivity and organizational sustainability.
Copyright (c) 2026 Syahniar Diva Rosiyana, Noveria Susijawati https://creativecommons.org/licenses/by-sa/4.0
The Effect of Influencer Credibility and Overclaims on Repurchase Intention Through Brand Trust in Scarlett Local Products
This study aims to analyze the effect of influencer credibility and overclaim on repurchase intention through brand trust in local Scarlett products. The urgency of this study lies in providing a strategy for companies to understand the factors influencing consumers’ repurchase intention through influencer credibility, overclaim, and brand trust, as well as increasing consumers’ critical awareness of skincare product marketing information. This study employed an explanatory research design with a quantitative approach. The population consisted of 5,166,704 Instagram followers of Scarlett as of January 22, 2026. The sampling technique used non-probability sampling with an accidental sampling method, resulting in 100 respondents based on the Slovin formula. Data were collected through questionnaires and analyzed using Partial Least Square (PLS) with SmartPLS. The results showed that influencer credibility and overclaim had a significant effect on brand trust. Overclaim and brand trust significantly affected repurchase intention, while influencer credibility did not directly affect repurchase intention. In addition, influencer credibility and overclaim significantly affected repurchase intention through brand trust.
Copyright (c) 2026 Nuri Divani Purba, Syifana Yukesha Mahda , Didik Gunawan , Mhd Sofian https://creativecommons.org/licenses/by-sa/4.0
The Role of Store Atmosphere and Price on Purchasing Decisions at MSME Cafes In Tebing Tinggi City as Supporters of a Sustainable Local Economy
This study aims to examine and analyze the influence of store atmosphere and price on purchasing decisions at MSME cafés in Tebing Tinggi City as a support for sustainable local economic development. This research employed a quantitative method. The study was conducted in Tebing Tinggi City from December 2025 to April 2026. The research population consisted of all consumers of MSME cafés in Tebing Tinggi City, whose total number was unknown. The sample size was determined using Cochran’s formula, resulting in 96 respondents selected through an accidental sampling technique. The study utilized primary data collected through questionnaire distribution. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS, including outer model testing, inner model testing, and hypothesis testing. The results indicate that store atmosphere has a positive and significant effect on purchasing decisions. Price also has a positive and significant effect on purchasing decisions. Simultaneously, store atmosphere and price have a positive and significant effect on purchasing decisions at MSME cafés in Tebing Tinggi City. These findings suggest that a comfortable café atmosphere and appropriate pricing can enhance consumers’ purchasing decisions.
Copyright (c) 2026 Sigit Arya Pranata, Hafizh Rabiula , Dedy Dwi Arseto , Willy Cahyadi https://creativecommons.org/licenses/by-sa/4.0
Acceptance Analysis of AIRA Mobile Banking Application Using the Technology Acceptance Model (TAM)
The primary objective of this research is to evaluate how users adopt the AIRA Mobile banking platform frameworked by the Technology Acceptance Model (TAM). Methodologically, an explanatory quantitative design integrated with a verificative approach was adopted. The population in this study comprises 7,134 users of AIRA Mobile banking at Nanobank Syariah Balikpapan Branch, based on data as of December 31, 2025. Purposive sampling was chosen as the sampling method. Data collection utilized a Google Form distributed via links through WhatsApp. To process the collected data, structural equation modeling via the Partial Least Squares (PLS) technique was executed through SmartPLS 3 software. The empirical findings reveal that Innovativeness significantly and positively drives both Perceived Usefulness and Perceived Ease of Use in the use of Aira Mobile. Furthermore, Perceived Ease of Use exerts a meaningful positive impact on Perceived Usefulness as well as Attitude Toward Using. The data also confirms that Perceived Usefulness substantially enhances Attitude Toward Using. Ultimately, both Perceived Usefulness and Attitude Toward Using are proven to have a significant positive bearing on consumers' Behavioral Intention to continue utilizing the application in the use of Aira Mobile.
Copyright (c) 2026 Prasetyo Indra Surono, Sri Wahyuni https://creativecommons.org/licenses/by-sa/4.0
The Effect of Workload and Work Stress on Quiet Quitting with Burnout as a Mediating Variable in Generation Z Employees
The phenomenon of Quiet Quitting is one of the issues that is getting more and more attention in the world of work because it shows the tendency of employees to limit work involvement only to tasks and responsibilities that have been set without making additional contributions beyond formal obligations. This phenomenon is widely associated with Generation Z who have a high concern for work-life balance and mental health. The focus of this study is to analyze the role of burnout in the relationship between workload, work stress, and Quiet Quitting in Generation Z employees. The collected data is then processed using the PLS-SEM technique with the help of SmartPLS. The findings indicate that work stress contributes significantly to increased burnout and quiet quitting, while workload was not found to have a significant influence on both constructs. Burnout has also been shown to have a positive effect on quiet quitting. The results of the mediation test showed that burnout did not mediate the effect of workload on quiet quitting, but mediated the effect of work stress on quiet quitting through a complementary mediation mechanism. This finding confirms that work stress is a more dominant factor than workload in explaining the emergence of burnout and Quiet Quitting in Generation Z employees. Therefore, organizations need to prioritize work stress management and burnout prevention to minimize the tendency of Quiet Quitting in the work environment.
Copyright (c) 2026 Erika Fataa Cahyaningrum, Teguh Hardi Raharjo https://creativecommons.org/licenses/by-sa/4.0
The Impact of Glass Ceilings on Women's Digital Capability Micro-Enterprise Owners with Adaptability as a Moderation
This study explores the phenomenon of invisible barriers or glass ceilings and their influence on strengthening digital capabilities among women running micro-enterprises in Cirebon Regency. Furthermore, this study also examines the position of adaptability as a moderating factor that strengthens this relationship. Through the lens of Dynamic Capabilities Theory, this research starts from the hypothesis that gender-based structural pressures can actually spur women entrepreneurs to be more agile in adopting digital technology for business sustainability. The research approach applied was quantitative, involving 168 female micro-enterprise owners in Cirebon Regency as a sample. All primary data collected through questionnaires were processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis techniques with the help of SmartPLS software. The analysis results found that the glass ceiling has a positive and significant contribution to increasing digital capability. This indicates that gender challenges often act as a catalyst for women entrepreneurs to deepen their mastery of technology. Furthermore, it was found that adaptability plays a crucial role in moderating and strengthening the correlation between the glass ceiling and digital capabilities. These findings recommend the need for strategic policies from local governments to provide digital assistance that focuses more on the resilience and adaptability aspects of women entrepreneurs.
Copyright (c) 2026 Selvy Noviniya, Anna Suzana https://creativecommons.org/licenses/by-sa/4.0
Unraveling Employee Performance: The Role of Human Resource Competency and Work Environment Through Job Satisfaction
Human resource performance in public sector auditing institutions is influenced not only by technical competence but also by organizational conditions that shape employee satisfaction and productivity. However, empirical evidence regarding how competence and work environment interact with job satisfaction to influence auditor performance in regional government institutions remains limited. This study aims to examine the direct and indirect effects of human resource competence and work environment on the performance of civil servant auditors, with job satisfaction acting as a mediating variable. This research employed a quantitative explanatory design. Data were collected from 41 civil servant auditors working at the Regional Inspectorate of Malang Regency through a structured questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4.0 to assess direct and mediating effects among the variables. The results indicate that human resource competence and work environment significantly influence job satisfaction. Human resource competence also demonstrates a significant positive effect on auditor performance. In contrast, the work environment does not show a direct significant relationship with performance. Mediation analysis reveals that job satisfaction significantly mediates the relationships between human resource competence and the work environment, on the one hand, and employee performance, on the other hand. These findings highlight the strategic role of competency development and job satisfaction in improving the performance of public sector auditors. Strengthening professional competencies, supported by a work environment that enhances job satisfaction, may serve as an effective organizational strategy to improve audit performance in government institutions. This study contributes to the literature on public sector human resource management by providing empirical evidence on the mediating role of job satisfaction in the relationship between competence, work environment, and auditor performance
Copyright (c) 2026 Biveny Dyahpalupi, Siwi Dyah Ratnasari https://creativecommons.org/licenses/by-sa/4.0
The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone
This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.
Copyright (c) 2026 Sri Entin I. Lakoro, Usman, Ayu Rakhma Wuryandini https://creativecommons.org/licenses/by-sa/4.0
The Effect of Work Stress and Readiness to Use E-BMD on the Performance of Asset Management Staff at the Regional Secretariat of Jombang Regency, With Organizational Commitment as an Intervening Variable
The progress of modernization has influenced various aspects of human life, including the workplace. Through this progress, technological advancements and digitalization have taken shape and made daily activities more convenient. However, in government agencies in Indonesia, the implementation of digitalization remains suboptimal, even though it should be utilized to support the implementation of good governance. The E-BMD application serves as a digital innovation in asset management. This study aims to analyze the influence of work-related stress and readiness to use E-BMD on the performance of asset management staff at the Jombang Regional Secretariat, with organizational commitment as an intervening variable. This study employs a quantitative approach with an explanatory research design. Data were collected through the distribution of questionnaires to 50 asset management staff involved in the use of E-BMD. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) through outer and inner model testing to assess validity, reliability, and relationships among variables. The results indicate that readiness to use E-BMD has a positive and significant effect on employee performance and organizational commitment. Organizational commitment also has a positive and significant effect on employee performance. Conversely, job stress has a negative and significant effect on both organizational commitment and employee performance. Furthermore, organizational commitment was found to partially mediate the effects of job stress and readiness to use E-BMD on employee performance. These findings indicate that the success of E- BMD system implementation is not solely determined by technological readiness but is also influenced by employees’ levels of work-related stress and organizational commitment. Therefore, improved performance among asset management staff can be achieved by enhancing technological readiness, effectively managing work-related stress, and increasing organizational commitment.
Copyright (c) 2026 Arista Nurul Cahyati, Choirul Nikmah https://creativecommons.org/licenses/by-sa/4.0
The Effect of Village Fund Management and Community Participation on the Distribution of Village Fund Direct Cash Assistance (BLT-DD)
This study aims to analyze the influence of village fund management and community participation on the distribution of village fund direct cash assistance in villages in Lolayan District, Bolaang Mongondow Regency. The method used is quantitative by collecting primary data through the distribution of questionnaires to village officials and communities with a sample of 165 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that partially the management of village funds has a positive and significant effect on the distribution of direct cash assistance. Likewise, community participation has a positive and significant effect on the distribution of direct cash assistance. Simultaneously, both the variables of village fund management and community participation have a significant positive effect on the distribution of direct cash assistance to villages in Lolayan District, Bolaang Mongondow Regency. The R squere value obtained shows a strong relationship between independent variables and dependent variables in this study.
Copyright (c) 2026 Della Novita Mamonto, Lukman Pakaya, Surya Handrisusanto Ahmad https://creativecommons.org/licenses/by-sa/4.0
MSME Governance and Digitalization Model in Lauwonu Village
This study aims to analyze business governance practices and the use of digital technology in MSMEs in Lauwonu Village, Tilango District, Gorontalo Regency, and to develop a digital-based governance model relevant to MSMEs. The study used a qualitative approach with the Participatory Action Learning System (PALS) method developed by Mayouk in 2000. Data collection techniques were carried out through observation, interviews, documentation, and mentoring of six MSMEs in Lauwonu Village. Data analysis was carried out through data reduction, data presentation, and drawing conclusions/verification using triangulation of sources and techniques to maintain data validity. The results of the study indicate that MSME governance in Lauwonu Village is still not running optimally. Most MSMEs have not recorded and reported their finances routinely and systematically. Financial management is still carried out simply and some business actors still mix personal and business finances. The use of digital technology is also still limited, although some MSMEs have used Microsoft Excel and the Buku Kas application. Through mentoring activities, MSMEs began to understand the importance of financial recording and the use of digital technology in business management.
Copyright (c) 2026 Sri Indriyani Rahman, Sahmin Noholo, Yustina Hiola https://creativecommons.org/licenses/by-sa/4.0
Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City
This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.
Copyright (c) 2026 Sri Intan Aprilia, Lukman Pakaya, Ayu Rakhma Wuryandini https://creativecommons.org/licenses/by-sa/4.0
Organizational Support and Intrapersonal Competence as Determinants of Employee Performance at PDAM Tirta Darma Ayu Indramayu
This study aims to analyze the effect of organizational support and intrapersonal competence on employee performance at PDAM Tirta Darma Ayu Indramayu. This study used a quantitative approach with a descriptive and verificative research design. Primary data were collected through questionnaires distributed to 108 employees selected from a population of 147 employees using simple random sampling. The data were analyzed using SPSS version 23 through validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that organizational support has a positive and significant effect on employee performance, with a regression coefficient of 0.565 and a t-value of 4.772. Intrapersonal competence also has a positive and significant effect on employee performance, with a regression coefficient of 0.472 and a t-value of 7.412. Simultaneously, organizational support and intrapersonal competence significantly affect employee performance, as indicated by an F-value of 61.178 and an Adjusted R Square of 0.529. These findings suggest that PDAM management should strengthen organizational support systems and develop employees’ intrapersonal competence to improve service-oriented performance.
Copyright (c) 2026 Talita Paramesti Ardhani, Lisa Harry Sulistiyowati https://creativecommons.org/licenses/by-sa/4.0
Comparative Analysis Of Asset Turnover And Capital Structure on Company Performance (Empirical Study Of Retail Companies in Indonesia and Thailand)
This research aims to compares the effects of capital structure, as determinded by det to equity ratio (DER), and asset turnover (ATO), on business performance, as determined by return on asset (ROA), in retail prises in Indonesia and Thailand for the year 2024. This study also aims to ascertain whether the two countries average ATO, DER, and ROA are different. This study’s quantitative methodology makes use of secondary data from retail enterprises financial statements that are listed in the OSIRIS database. Purposive sampling was used to pick the 65 companies that made up the research sample. Among the analyticas techniques used are descriptive statistics, multiple linear regression analysis, classical assumption tests, hypothesis testing, and independent T-Test samples. The findings demonstrated that ATO had no appreciable benefical impact on ROA in either Thailand or Indonesia. Additionally, DER did not significatly have a negative impact on ROA in Indonesia nevertheless, in Thailand DER had a significant impact, but the regression coefficient’s direction was potivie, defying the premise. The average ATO and DER did not change significantly between the two nations, according to independent testing of the T-Test. However, the average ROA did differ significantly with Thailand retail profitability outperforming indonesia.
Copyright (c) 2026 Brahmantyo Aryo Putra Salam, Loggar Bhilawa https://creativecommons.org/licenses/by-sa/4.0
The Sound Horeg Phenomenon From the Perspective of Pancasila Values on Social Order in Jember Regency
This study examines the phenomenon of sound horeg as a form of the development of public entertainment in Jember across various social activities. The sound horeg phenomenon has positive impacts by strengthening social interaction and creating economic opportunities for local communities. However, it also generates negative consequences, including excessive noise pollution and the potential disruption of public order. The differing public responses to the sound horeg phenomenon indicate a shift in societal values. Therefore, this study aims to understand the sound horeg phenomenon from the perspective of Pancasila values, particularly the second, third, and fourth principles, and its impact on social order within the community. This study employs a descriptive qualitative research method conducted in Jember Regency. Data were collected through observation, semi-structured interviews, and documentation. The data were analyzed using the stages of data reduction, data presentation, and conclusion drawing, while the validity of the findings was ensured through source triangulation. The findings reveal that the sound horeg phenomenon serves not only as a form of public entertainment but also influences people's social behavior in maintaining social order. From the perspective of Pancasila values, the sound horeg phenomenon reflects the values of unity, togetherness, and social justice when it is managed wisely. Conversely, if sound horeg activities are not conducted responsibly, they have the potential to conflict with the values of Pancasila in community life.
Copyright (c) 2026 Bella Safira Rachmatika, Helda Mega Maya, Ahmad Fadli https://creativecommons.org/licenses/by-sa/4.0
Cost Perspective in the Selection of Cattle Sales Channels (Case Study: Cattle Farmers in Bongomeme)
This study aims to analyze the cost perspective in the selection of cattle sales channels by farmers in Bongomeme, Gorontalo. This study uses a qualitative descriptive approach with primary data obtained through in-depth interviews and observations of four key informants, consisting of farmers who use brokers (dahangi) and those who sell directly. The data were analyzed using the Miles and Huberman interactive model. The results show that farmers experience an illusory profit because they only apply a cash-basis perspective, ignoring opportunity costs such as unpaid personal labor and natural feed. The decision to choose a sales channel is heavily influenced by risk aversion, liquidity needs, and information asymmetry. Farmers who use brokers prioritize risk transfer and fast cash to avoid the fear of price manipulation, while those selling directly optimize margins by utilizing personal assets and digital literacy (social media). The study concludes that direct selling is the most efficient channel when farmers apply a full costing method to accurately calculate the real cost of production.
Copyright (c) 2026 Reza Putra Moohulalo, Zulkifli Bokiu, Nurharyati Panigoro https://creativecommons.org/licenses/by-sa/4.0
The Influence of Digital Transaction Security, Product Knowledge, and Ease of Use on the Decision to Use the Byond by BSI Application
This study aims to determine the influence of digital transaction security, product knowledge, and ease of use on students' decisions to use the Byond by BSI application in Bandar Lampung. This study uses a quantitative method with primary data obtained through the distribution of questionnaires to 100 respondents. The sample used in this study is active students in universities who are in Bandar Lampung, domiciled or currently studying in Bandar Lampung and who know or use Byond by BSI. The data analysis technique uses the data analysis technique using IBM SPSS (Statistical Package for the Social Sciences) version 31 with multiple linear regression analysis. The results of the study show that digital transaction security, product knowledge, and ease of use have a positive and significant effect on students' decisions to use the Byond by BSI application. Simultaneously, all independent variables have a significant effect on the decision to use the Byond by BSI application.
Copyright (c) 2026 Lia Hanisa Rahmawati, Moh Bahrudin, A Zuliansyah https://creativecommons.org/licenses/by-sa/4.0
The Influence of Digital Transformation and Customer Experience on Brand Loyalty with Customer Trust as a Moderating Variable from a Marketing 5.0 Perspective
The purpose of this study is to examine, from a Marketing 5.0 perspective, how digital transformation, customer experience, and trust among customers influence brand loyalty. This study is quantitative and uses a survey methodology for its explanatory design. Semarang City residents who have interacted with brands online and used digital products or services constitute the demographic of this study. One hundred people were surveyed using a non-probability sampling strategy based on a purposive sampling method. Structural Equation Modeling—Partial Least Squares (SEM-PLS) was used for data analysis. Brand loyalty was positively and significantly influenced by digital transformation and customer experience, while consumer trust did not show a substantial direct effect. There was a negative correlation between digital transformation and customer loyalty, although the positive correlation between customer experience and loyalty was mediated by consumer trust. These findings suggest that in the Marketing 5.0 era, trust is a contextual variable that can strengthen or weaken the influence of customer experience and the value of digital transformation on brand loyalty.
Copyright (c) 2026 Andika Baskara, Edy Purwanto, Suharti Suharti, Dwi Ari Astono https://creativecommons.org/licenses/by-sa/4.0