Jurnal Mahasiswa Manajemen dan Akuntansi
Journal Title: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi Initials: JUMMA45 Frequency: April dan Oktober Print ISSN: 2828-7207 Online ISSN: 2828-7118 Editor in Chief: Dr. Ir. Achmad Daengs GS, SE, MM, CPPM DOI: 10.30640 Publisher: Universitas 45 Surabaya JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi E-ISSN: 2828-7118 (Online) / P-ISSN: 2828-7207 (print) diterbitkan oleh Fakultas Ekonomi Universitas 45 Surabaya.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 1 Nomor 2 Tahun 2022 sampai Volume 6 Nomor 1 Tahun 2027. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait Manajemen dan Akuntansi. Artikel terbit dua kali dalam setahun yaitu edisi April dan Oktober Indexed by: Journal Sponsors and Partners :
Fakultas Ekonomi Universitas 45 Surabaya
Analisis Strategi Digital Marketing Tenun Ikat Sikka Berbasis Budaya Lokal
This study is motivated by the need to understand how digital marketing strategies can be effectively applied in culture-based communities, particularly in the Lepo Lorun Maumere Community, which produces Sikka ikat textiles, where digital promotion aims not only to increase sales but also to preserve local cultural values; the study aims to identify the implementation of digital marketing strategies, analyze the effectiveness of digital media and cultural content, and explore supporting and inhibiting factors in marketing culture-based products. The research employs a qualitative approach using in-depth interviews, participatory observation, and documentation studies, involving digital marketing experts, long-term and new visitors, and Lepo Lorun community members as key informants to obtain comprehensive data regarding digital promotion strategies and consumer perceptions of cultural content. The findings indicate that Lepo Lorun’s digital marketing strategy is still in its early stages and limited, with its main strengths lying in cultural storytelling, experiential value, content authenticity, and internal community involvement in conveying cultural messages; however, technical applications such as SEO, paid advertising, e-commerce, and structured, consistent content remain underdeveloped, resulting in digital promotion being not yet fully effective in fostering consumer loyalty and purchase decisions.
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Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Produktivitas Kerja Karyawan di PT Sumber Alfaria Trijaya Tbk Cabang Jababeka II
The increasingly intense competition in the retail business requires companies to improve employee work productivity in order to achieve targets and maintain competitiveness. This study aims to examine the influence of work environment and work motivation on employee productivity at PT Sumber Alfaria Trijaya Tbk Jababeka II Branch, both partially and simultaneously. This research uses a quantitative approach with the entire population of employees at PT Sumber Alfaria Trijaya Tbk Jababeka II Branch, and a non-probability sampling technique with 60 respondents. Data were collected through questionnaires and analyzed using multiple linear regression methods. The results showed that the work environment positively and significantly affected employee productivity, with a significance value of 0.00 < 0.05 and a t-count of 2.102 > t-table 1.672. Work motivation also positively and significantly affected employee productivity, with a significance value of 0.00 < 0.05 and a t-count of 12.810 > t-table 1.672. Additionally, the simultaneous test results showed that both work environment and work motivation positively and significantly affected employee productivity, with an F-count value of 141.738 > F-table 3.16. These findings indicate that improving employee productivity can be achieved through creating a conducive work environment and enhancing appropriate work motivation.
Pengaruh Pengalaman Kerja, Psychological Empowerment, dan Penerapan Prinsip Good Corporate Governance terhadap Kinerja Karyawan pada Bank Sultra Cabang Bombana
The purpose of this study is to examine and explain the influence of work experience, psychological empowerment, and the application of Good Corporate Governance (GCG) principles on employee performance, both simultaneously and partially. This study used a quantitative approach with a positivist paradigm. Data collection was conducted cross-sectionally using a questionnaire from all 40 employees at Bank Sultra's Bombana Branch. Multivariate regression analysis was used as an analytical tool. The results showed that work experience, psychological empowerment, and the application of GCG principles simultaneously had a significant positive effect on employee performance. This means that the better the implementation of work experience, psychological empowerment, and the application of GCG principles, the more employee performance improved. Furthermore, partial testing of work experience proved a significant effect on employee performance. Psychological empowerment had a positive and significant effect on employee performance. Furthermore, the application of GCG principles partially affected employee performance. These results were further supported by respondents' statements based on the description of the variables work experience, psychological empowerment, the application of GCG principles, and employee performance. The majority of respondents stated that the implementation of these variables was good.
Peran Kepuasan Nasabah sebagai Mediasi E-Serqual terhadap Loyalitas Nasabah pada Bank Sultra Capem Batauga
This study aims to examine and elaborate on the role of user satisfaction as an intervening mechanism in the causal relationship between electronic service quality and customer loyalty at Bank Sultra Capem Batauga. The research design is developed based on a quantitative paradigm employing a cross-sectional survey approach for data collection. Data were obtained through measurement instruments in the form of structured questionnaires. The study population comprises all customers who utilize the digital transaction facilities of Bank Sultra Capem Batauga’s mobile banking services. The sample size was determined using the Slovin formula, resulting in a total of 97 respondents. Data analysis for hypothesis testing was conducted using the Partial Least Squares (PLS) method. The findings indicate that electronic service quality exerts a positive and significant effect on both customer satisfaction and customer loyalty. Furthermore, customer satisfaction was found to have a positive and significant influence on customer loyalty. Finally, the analysis confirms that customer satisfaction serves as a partial mediator in the relationship between electronic service quality and customer loyalty. Thus, customer satisfaction is significantly influenced by electronic service quality and, in turn, significantly enhances customer loyalty, while electronic service quality also demonstrates a direct and significant contribution to customer loyalty.
Menyingkap Motivasi Pemilihan Sistem Kerja Shift menggunakan Studi Etnografi
A production company usually has two types of working time systems, namely daily and shift systems. Shift workers divide work hours into different time periods. In one day, a work shift can consist of 2 – 3 shifts, depending on company conditions. Some of the reasons companies implement work shifts are maintaining production quantities, maximizing service for customers, and monitoring security. Professions that have a shift work system include operators, laboratory analysts, firefighters, security officers and medics. The shift work system is considered not quite common because you have to work in the morning, afternoon and evening periods. On the other hand, the negative stigma regarding shift workers is very strong, so workers must be able to adapt to changing lifestyle patterns.This research focuses on the values ​​that motivate workers to choose a shift work system. Based on the results of research on 17 shift workers with different types of work, age, gender and length of work in a company, it was found that the shared values ​​that motivate workers to want to work shifts are family oriented and welfare (financial) values.
Analisis Strategi Bisnis PT Gudang Garam Tbk dalam Industri Rokok Indonesia
This study aims to develop a suitable business strategy for PT Gudang Garam Tbk in the face of the intensifying competition within the cigarette industry. Employing a qualitative research design, the study utilized documentation analysis as the primary data collection method. The data was sourced from the Annual Report of PT Gudang Garam Tbk. The results, analyzed using the Quantitative Strategic Planning Matrix (QSPM), suggest that a market penetration strategy is the most effective strategic alternative for the company. By leveraging its internal strengths, such as a wide distribution network, strong brand loyalty, and a diverse product range, PT Gudang Garam Tbk can strengthen its competitive position in the tobacco sector. Additionally, the company can capitalize on external opportunities, including changing consumer preferences and Indonesia's large productive-age population, to enhance its brand awareness and increase market share. This approach will allow PT Gudang Garam Tbk to remain competitive and sustain its market leadership in the evolving tobacco industry landscape.
Pengaruh Karakter Eksekutif, Struktur Modal dan Pertumbuhan Penjualan terhadap Tindakan Penghindaran Pajak
This study aims to examine the influence of executive character, capital structure, and sales growth on tax avoidance in primary consumer goods companies, particularly the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during 2019–2024. The research applies a quantitative approach using descriptive analysis and multiple linear regression, with data processed through EViews 13. The sample was determined through purposive sampling, resulting in 22 companies and 132 firm-year observations. Financial data were collected from audited annual reports available on the IDX official website and each company’s website. The findings indicate that executive character, capital structure, and sales growth simultaneously have a significant impact on tax avoidance. Partially, executive character shows a significant negative effect, suggesting that executives with strong ethical values are less likely to engage in aggressive tax avoidance strategies. In contrast, capital structure and sales growth do not significantly influence tax avoidance practices. Overall, the study emphasizes the role of ethical leadership and corporate governance in enhancing tax compliance. It also provides practical implications for policymakers and stakeholders in promoting responsible tax behavior and sustainable corporate practices in emerging markets
Pengaruh Brand Image, Brand Trust dan Electronic Word of Mouth terhadap Keputusan Pembelian Produk Skincare Lokal Emina Melalui Online Influencer Marketing sebagai Mediasi pada Gen Z di Kota Denpasar
The rapid growth of the beauty industry in Indonesia has intensified competition among local skincare brands, encouraging companies to strengthen marketing strategies that align with the digital behavior of Generation Z consumers. This study aims to analyze the influence of brand image, brand trust, and electronic word of mouth (e-WOM) on purchasing decisions of local skincare product Emina, with online influencer marketing as a mediating variable among Generation Z consumers in Denpasar City. This research employed a quantitative approach using data collected from 220 respondents selected through purposive sampling, consisting of Generation Z consumers who actively use social media and have purchased Emina products more than twice. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS) to examine both direct and indirect relationships among variables. The results indicate that brand image, brand trust, electronic word of mouth, and online influencer marketing have positive and significant effects on purchasing decisions. Furthermore, online influencer marketing was proven to partially mediate the relationship between brand image, brand trust, and e-WOM toward purchasing decisions. The findings highlight the strategic role of influencers in strengthening consumer perceptions and trust, ultimately enhancing purchase decisions among digitally active Gen Z consumers. This study contributes theoretically to digital marketing and consumer behavior literature while providing practical implications for local skincare companies in designing effective social media based marketing strategies.
Pengaruh Co-Branding dan Inovasi Produk Terhadap Loyalitas Konsumen Melalui Citra Merek
This study aims to examine the influence of co-branding and product innovation on consumer loyalty through brand image as a mediating variable among students of the Faculty of Economics and Business, Universitas Negeri Makassar, who are customers of Bank Negara Indonesia (BNI). The research is motivated by the increasing competition in digital banking services and the need for banks to strengthen brand positioning among Generation Z consumers. BNI has implemented co-branding strategies through the Student Identity Card (KTM) collaboration with universities and continuously developed digital product innovations. However, the effectiveness of these strategies in strengthening brand image and consumer loyalty remains to be empirically tested. This study employed a quantitative explanatory approach using a survey method. Data were collected through questionnaires distributed to student customers and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that co-branding and product innovation have positive and significant effects on brand image and consumer loyalty. Brand image also significantly influences consumer loyalty and partially mediates the relationship between co-branding, product innovation, and loyalty. These results indicate that effective co-branding strategies and continuous product innovation enhance brand image, which subsequently strengthens consumer loyalty. The study provides theoretical contributions to customer-based brand equity literature and practical implications for banking marketing strategies targeting Generation Z consumers.
Pengaruh Komite Audit, Pertumbuhan Penjualan, dan Intensitas Aset Tetap terhadap Penghindaran Pajak
The phenomenon of tax avoidance practices that continue to occur in companies in Indonesia emphasizes the need for analysis of corporate governance mechanisms and company characteristics that can influence tax avoidance practices. This research aims to analyze the influence of the audit committee, sales growth and fixed asset intensity on tax avoidance. This research was conducted by analyzing the financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2024 period. The sample used in this research was 28 companies selected using a purposive sampling technique, and the data used was secondary data in the form of financial reports and annual reports from each sample company. The research results show that the audit committee has no effect on tax avoidance with a probability value of 0.5127 > 0.05. Sales growth has a significant effect on tax avoidance with a probability value of 0.0028 <0.05. Fixed asset intensity has no effect on tax avoidance with a probability value of 0.9954 > 0.05. Simultaneously, the audit committee, sales growth and fixed asset intensity have a joint effect on tax avoidance with a Fcount value of 3.23 > Ftable 2.67 and a significance value of 0.024332 < 0.05.
Pengaruh Kepemimpinan Transformasional, Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan
This study aims to analyze the influence of transformational leadership, work motivation, and work environment on employee performance at Modies Artha Gemilang company. The research uses a quantitative approach with descriptive techniques. The research sample amounted to 71 employees which was determined through a non-probability sampling method with saturated sampling techniques, so that the entire population was made as respondents. The research data consisted of primary data obtained through the distribution of questionnaires and secondary data as support for the analysis. The research instrument was tested using validity and reliability tests. Data analysis was carried out with the help of SPSS software version 22 which included classical assumption test, multiple linear regression analysis, t-test, and F test. These findings confirm that improving the quality of leadership, strengthening work motivation, and creating a conducive work environment play an important role in improving the performance of company employees. In addition, the results of this study provide practical implications for company management in formulating more effective and sustainable human resource management strategies to increase productivity and achieve optimal organizational goals.
Analisis Kelayakan Pendapatan Nelayan Metode CBA, ATF, WTP dalam Peningkatan Kepesertaan BPJS Ketenagakerjaan Indramayu
Fishermen are informal sector workers who face high occupational risks and unstable income derived mainly from fish catches. This study aims to analyze the feasibility fishermen’s income in supporting participation the BPJS Ketenagakerjaan program and to identify the obstacles and solutions in increasing participation based on income feasibility using the Cost Benefit Analysis (CBA), Ability to Pay (ATP), and Willingness to Pay (WTP) approaches. The research was conducted using a quantitative descriptive method with primary data obtained through questionnaires and interviews with fishermen. The results the CBA indicate that the benefits received from BPJS Ketenagakerjaan participation exceed the contribution costs paid by fishermen, demonstrating positive economic feasibility. The ATP analysis shows that, on average, fishermen have the financial capacity to pay the required contributions despite fluctuating and seasonal income patterns. Meanwhile, the WTP analysis reveals that fishermen are generally willing pay contributions after understanding the benefits provided, although the willingness level is not yet optimal and remains lower than their actual ability pay.Overall, the integration of CBA, ATP, and WTP results confirms that fishermen’s income from fish catches is financially feasible to support BPJS Ketenagakerjaan participation. The main obstacles to increasing participation are not related to income feasibility but rather non-financial factors, such as limited social security literacy, insufficient information dissemination, and contribution payment mechanisms that are not fully adapted fishermen’s income characteristics. Therefore, strategic solutions implemented by BPJS Ketenagakerjaan—such as strengthening socialization, simplifying procedures, and developing more flexible contribution schemes—are essential to enhancing participation sustainability among fishermen.
Pengaruh Literasi Keuangan, Locus of Control, dan Pendapatan Orang Tua terhadap Perilaku Manajemen Keuangan Mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram
This research is motivated by the increasing complexity of student financial management in the digital era, which has the potential to encourage consumptive behavior and weak personal financial management. Students are not only required to have academic abilities, but also the ability to manage their finances wisely. This study aims to analyze the influence of financial literacy, locus of control, and parental income on the financial management behavior of students in the Accounting Study Program, Faculty of Economics and Business, University of Mataram. This study uses a quantitative approach with an associative research type. Data were obtained by distributing questionnaires to 278 active students in semesters 2 to 8 who have taken financial management courses using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of the SPSS program. The results show that financial literacy and parental income have a significant, negative influence on financial management behavior, while locus of control has a positive and significant influence. These findings indicate that self-control is an important factor in shaping better student financial management behavior.
Analisis Kinerja Keuangan Guna Menjaga Kepastian Kondisi Pertumbuhan Usaha pada PT. Graha Prima Mandiri Tbk Periode Tahun 2022-2024
This study aims to comprehensively analyze and discuss the financial performance of PT. Graha Prima Mandiri Tbk (GRPM) over a three-year period, from 2022 to 2024. Financial performance is an important indicator in assessing a company's financial health and operational management efficiency. The method used is quantitative descriptive, focusing on time series analysis of the company's financial statements using four main ratio groups: Liquidity, Solvency, Activity, and Profitability. The analysis results show extreme performance volatility, especially in 2024. The Liquidity Ratio shows fluctuating conditions, ranging from healthy (2022), very high/inefficient (2023), to dropping drastically below ideal standards in 2024, indicating an increasing risk of short-term default. The Solvency Ratio displays a significant change in funding strategy, from a balanced (2022) and conservative (2023) capital structure to a heavy reliance on short-term debt in 2024, which sharply increases financial risk. Meanwhile, Activity Ratios (particularly Total Asset Turnover) declined, indicating that the massive increase in assets in 2024 was not accompanied by optimal efficiency in generating sales. In terms of profitability, despite a significant sales surge in 2024, Net Profit actually declined sharply (margin of only 0.36% of sales), indicating worsening operational efficiency and increasing operating costs. This study concludes that although GRPM experienced massive asset and sales growth, this expansion was not accompanied by adequate stability and cost efficiency, potentially disrupting the sustainability of future business growth.
Pengaruh Stress Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan di PT Jawa Metalindo Prima Industri
This research aims to analyze the influence of work stress and job satisfaction on employee performance at PT Jawa Metalindo Prima Industri. High work stress can reduce employee performance, while high job satisfaction can increase their performance. The research method used was a survey with a questionnaire distributed to 97 company employees. Data were analyzed using multiple linear regression to determine the relationship between the independent variables (work stress and job satisfaction) and the dependent variable (employee performance). The research results show that work stress has a negative and significant influence on employee performance, with a regression coefficient value of -0.092 and a significance value of 0.000. On the other hand, job satisfaction has a positive and significant influence on employee performance, with a regression coefficient value of 1.040 and a significance value of 0.000. The conclusion of this research is that companies need to manage work stress levels through stress management programs and increase job satisfaction through rewards and career development to maximize employee performance. This research provides practical contributions in human resource management, especially in managing work stress and job satisfaction to increase employee productivity.
A Systematic Literature Review: Efektivitas Audit Kas dan Setara Kas dalam Meningkatkan Kualitas Laporan Keuangan
This study aims to examine the effectiveness of cash and cash equivalent audits in improving the quality of financial reports through a Systematic Literature Review (SLR) approach. The review process was conducted using the PRISMA flow, which includes identification, screening, feasibility assessment, and synthesis. Of the 60 articles identified in the 2020-2025 period, 26 articles met the inclusion criteria after a selection process based on duplication, relevance, and full-text accessibility. The analysis results indicate that cash and cash equivalent audits play a crucial role in strengthening the quality of financial reporting in various types of entities, including companies, non-profit organizations, village-owned enterprises (BUMDes), public-owned enterprises (BLUD), and financial institutions. Five key findings were consistent: increased cash balance accuracy, reduced risk of fraud and material misstatement, strengthened internal control, increased transparency and stakeholder trust, and improved overall financial report performance. Substantive audit procedures such as physical cash examinations, bank reconciliations, document verification, and verification proved effective in meeting audit assertions. Based on Agency Theory, effective cash audits can reduce information asymmetry, limit opportunistic management behavior, and strengthen accountability. This research provides theoretical contributions to the audit literature as well as practical applications for auditors, organizations, and regulators in strengthening internal control systems and conducting audit practices in the digital era.
Pengaruh Likuiditas, Leverage, dan Kinerja Lingkungan terhadap Pengungkapan CSR dengan Moderasi Ukuran Perusahaan pada Perusahaan Pertambangan di Bursa Efek Indonesia
This study aims to analyze the influence of liquidity, debt level, and environmental performance on the disclosure of Corporate Social Responsibility (CSR), with firm size considered as a moderating variable. The research focuses on mining companies listed on the Indonesian Stock Exchange during the 2022–2024 period. A quantitative research approach was applied using secondary data obtained from annual reports, sustainability reports, and PROPER environmental performance ratings. The sample consisted of 14 mining companies selected through purposive sampling based on specific criteria relevant to the study objectives. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The findings reveal that liquidity shows a positive but statistically insignificant relationship with CSR disclosure, indicating that higher liquidity does not necessarily lead to broader CSR reporting. Meanwhile, leverage or debt level does not demonstrate a significant influence on CSR disclosure. In contrast, environmental performance has a positive and significant effect on CSR disclosure, suggesting that companies with better environmental practices tend to communicate their CSR activities more extensively. Furthermore, firm size does not moderate the relationship between liquidity, debt level, environmental performance, and CSR disclosure.
Pengaruh Kualitas Pelayanan SIPRAJA, Citra Publik, dan Kepuasan terhadap Kepercayaan Warga dalam Pelayanan Administratif di Desa Tambaksumur
This study aims to examine the influence of SIPRAJA service quality, public image, and community satisfaction on public trust in administrative services at the Tambaksumur Village Government Office. The population consists of residents of Tambaksumur Village who have used the SIPRAJA application, a digital public service system developed by the Sidoarjo local government, to process domicile letters and other administrative documents. The research focuses on several key variables, including the quality of the SIPRAJA system, the public image of the Tambaksumur Village Government Office, citizen satisfaction, and the level of trust in the services provided. Additional aspects assessed include the functionality and usability of the application, the simplicity of operating the system, the quality of service delivered by administrative officers, and the comfort of the waiting room environment. Data were collected through questionnaires distributed to citizens who had experience using the SIPRAJA service. The analysis was conducted using descriptive methods and the Importance–Performance Matrix technique to evaluate how well the services meet community expectations and identify areas that require improvement to strengthen public trust in village administrative services.
Pengaruh Komunikasi Pemasaran Melalui Peningkatan Keputusan Penggunaan Kredit GoPayLater terhadap Perilaku Konsumtif Generasi Z di Kota Bandung
The rise of e-commerce has popularized Buy Now PayLater (BNPL) services like GoPayLater, significantly influencing the financial behavior of the younger generation. This study aims to analyze the influence of marketing communication on credit usage decisions, mediated by consumptive behavior among Generation Z in Bandung City. A quantitative method with a descriptive-explanatory approach was employed. Primary data were collected through questionnaires distributed to 100 respondents selected via purposive sampling and analyzed using Structural Equation Modeling (SEM-PLS). The findings demonstrate that marketing communication has a positive and significant effect on both credit usage decisions and consumptive behavior. Furthermore, consumptive behavior was found to significantly mediate the relationship between marketing communication and the decision to use GoPayLater. The study concludes that aggressive digital marketing strategies effectively stimulate impulsive buying and consumptive lifestyles, which subsequently drive the adoption of digital credit services. These results imply that while marketing successfully drives usage, it relies heavily on triggering non-functional spending habits among consumers.
Analisis Tingkat Kesehatan PT. Bank Mega Syariah Periode 2020-2024
The purpose of this study is to evaluate the financial performance of PT Bank Mega Syariah during the 2020–2024 period using an integrated approach that includes the RGEC method, efficiency analysis using Data Envelopment Analysis (DEA), the Z-score to measure financial stability, and the Altman Z-Score model to predict the likelihood of a financial crisis. This method was chosen to provide a comprehensive overview of the bank's health, including risk and profitability, operational efficiency, financial resilience, and the likelihood of bankruptcy. The quantitative method used in this study is derived from secondary data collected from Bank Mega Syariah's annual financial statements and Good Corporate Governance (GCG) reports for the past five years. Financial ratio calculation methods and relevant statistical models were used to process and analyze all data. The results show that the bank's risk profile is very healthy; the continuously decreasing Non-Performing Financing (NPF) Ratio and the Financing to Deposit Ratio (FDR) Ratio that remains in the healthy category indicate this. GCG has consistently been ranked Good, with an increase in the second half of 2023. Both ROA and ROE have changed, but remain within the range reflecting profitable performance. With a high CAR, the bank has strong capital capacity to cover potential risks. Bank Mega Syariah demonstrates a full level of efficiency in the DEA analysis, and its Z-score indicates that the bank is in a very safe position.
Evaluasi Peran Corporate Social Responsibility (CSR), Good Corporate Governance (GCG) dan Kinerja Keuangan terhadap Pengungkapan Sustainability Report pada Perusahaan Pertambangan di BEI
This study investigates the influence of financial performance and corporate social responsibility (CSR) on sustainability report disclosure among mining sub-sector companies listed on the Indonesia Stock Exchange. The research uses a quantitative approach with secondary data collected from annual reports, financial statements, and sustainability reports covering the 2022–2024 period. A total of 14 companies were selected as research samples through purposive sampling based on specific criteria related to the availability and relevance of the required data. The analysis aims to determine whether companies with stronger financial conditions and CSR activities tend to disclose sustainability reports more comprehensively. The findings reveal that CSR does not significantly influence sustainability report disclosure, even when companies demonstrate strong financial performance. This suggests that financial capability alone does not necessarily encourage broader transparency in sustainability reporting. The results imply that the implementation of social and environmental initiatives has not been fully integrated into sustainability reporting practices within the mining sector. Therefore, this study recommends improving the documentation and reporting of sustainability-related programs and encourages future research to include additional variables to broaden the understanding of factors affecting sustainability report disclosure.
Analisis Kinerja Keuangan Bank NTB Syariah: Pendekatan RGEC, Efisiensi, Stabilitas, dan Deteksi Financial Distress (2020-2024)
This research applies a quantitative methodology utilizing secondary data derived from the bank’s annual reports and its Good Corporate Governance (GCG) disclosures. The results indicate that Bank NTB Syariah consistently demonstrates strong financial soundness. This is reflected in its notably low NPF ratio, an FDR level that remains within the healthy range, and GCG evaluations that are continuously categorized as “Good.”From a profitability perspective, the bank’s ROA and ROE figures show stable and healthy performance, although moderate fluctuations are observed over time. Additionally, the CAR data confirm that the bank maintains a solid capital buffer throughout the study period. The efficiency assessment further shows that the bank operates with a high degree of efficiency, with only a minor decline recorded in 2021.The Z-Score analysis places the bank within a secure stability zone despite several variations between years. Complementing this, the Altman Z-Score consistently classifies the institution as financially sound for the entire observation period. Overall, the findings indicate that Bank NTB Syariah is characterized by strong operational performance, effective risk governance, and sustained financial resilience.
Pengelolaan Dana Desa untuk Pembangunan Infrastruktur di Desa Kedoyo
Infrastructure development is an essential factor in improving the quality of life and welfare of the residents of Kedoyo Village. This study describes the village’s development conditions based on interviews. Road construction has been carried out in stages, covering the Kedoyo–Geger section in 2022 and the Kedoyo–Bungur section in 2023–2024. Out of the total 9.7 km of village roads, approximately 5.2 km have been completed. The village also repaired 40 meters of irrigation channels due to landslide damage. The main highway is funded by the central government through a tender system, while the Village Fund is allocated for building community halls, concrete paving, retaining walls, and empowerment programs such as cattle hoof-trimming training and organic fertilizer production. Financial management uses the SISKEUDES application, which is directly connected to the central government. All development processes are supervised through deliberations with RT, RW, and BPD, as well as oversight from institutions such as the Inspectorate and the Regional House of Representatives (DPRD). Although development progress is evident, the village still faces limited budget capacity, clean water access issues, and underdeveloped tourism potential. Overall, Kedoyo Village’s infrastructure shows positive progress but still requires continued efforts to strengthen sustainability and optimize local resources.
Akuntabilitas Pengelolaan Aset Tetap Pemerintah Daerah
This survey evaluates the responsibilities related to fixed asset management of the Surabaya City Regional Financial Asset Management Agency (BPKAD) based on the Ministry of Home Affairs Regulation No. 19 of 2016. This study adopts a descriptive qualitative approach through detailed observation, interviews, and document analysis. The analysis focuses on the five main steps of municipal asset management: planning, implementation, operation, reporting, and accountability. The survey results indicate that digital systems such as SIMBADA, SIGASDA, E-SIMKOD, and SIPGAD contribute to improving the transparency of audit histories and maintaining audit records. All stages are generally carried out in accordance with existing regulations. Nevertheless, there are still several unresolved issues, including limitations in human resource capacity within the regional office (OPD), discrepancies between the condition of physical assets and recorded data, and technical problems during the reporting period. Clear regulations, the digitization of systems, and oversight by external agencies such as the Audit Board of Indonesia (BPK), the Corruption Eradication Commission (KPK), and the Ministry of Home Affairs strengthen accountability. Overall, accountability has been achieved, although improvements in system optimization and human resource competence remain necessary.
Analisis Peranan Work Life Balance dalam Pengukuran Kinerja Karyawan pada PT Karya Visual Anantara Jakarta Barat
This study aims to analyze the implementation of Work Life Balance and its impact on employee performance at PT Karya Visual Anantara, located in West Jakarta. As part of the creative industry, the company operates in a fast-paced environment with high client expectations and frequent revisions, making work–life balance a critical factor in maintaining employee well-being and performance. This research employs a qualitative case study approach using in-depth interviews, observations, documentation, and Focus Group Discussions (FGD) involving key informants such as the director, finance staff, and editors. Data analysis was carried out through the stages of data reduction, data display, and conclusion drawing, supported by validity testing through credibility, transferability, dependability, and confirmability. The findings indicate that flexible working hours, supervisor support, and a family-oriented work culture serve as internal strengths that positively influence employee performance. The implementation of Work From Home (WFH) and adjustable working schedules allows employees to maintain focus, manage emotional well-being, and improve productivity. However, several weaknesses were identified, including misalignment between workload and personal time, increased pressure during critical periods, and communication issues with clients. SWOT analysis shows that both the IFAS and EFAS scores are 2.2, placing the company in Quadrant II (Stable – Maintain Strategy). This position suggests that the organization must maintain its existing strategies while enhancing time management, cross-department communication, and workload distribution. Overall, the study concludes that Work Life Balance contributes positively to employee performance, yet continuous improvement is required to optimize its long-term implementation within the organization.
Dinamika Likuiditas dan Kinerja Keuangan: Bukti Empiris pada PT Telekomunikasi Indonesia Tbk Periode 2021–2024
This study aims to evaluate the financial performance of PT Telekomunikasi Indonesia Tbk (Telkom) through liquidity ratio analysis for the period 2021–2024. Using a quantitative descriptive method, this study measures the company's ability to meet its short-term obligations during the digital transformation and post-pandemic recovery period. The analysis results show that the average Current Ratio (80.94%) and Quick Ratio (79.55%) are below industry standards, indicating that current assets are not yet fully ideal to guarantee short-term liabilities. However, the average Cash Ratio of 43.56% shows a fairly strong cash position that is close to the standard. The dominance of cash, which accounts for 53.80% of total current assets, provides Telkom with flexibility in maintaining operational stability and funding infrastructure expansion. Overall, although liquidity ratios are below general standards, consistent cash flow indicates that the company's financial condition is relatively stable and capable of recovering in 2024.
Analisis Pengaruh Rasio Profitabilitas dan Solvabilitas dalam Menilai Kinerja Keuangan PT Unilever Indonesia Tbk pada Tahun 2021–2023
This study examines the financial performance of PT Unilever Indonesia Tbk for the period 2021–2023 through the application of profitability and solvency ratio analysis. The research uses a quantitative descriptive approach by utilizing secondary data sourced from the company's audited annual financial reports. The analysis was conducted by calculating the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER). The results of the analysis show a downward trend in profitability ratios, indicating increased operational cost pressures. ROA shows a downward trend, reflecting suboptimal asset utilization, while ROE remains at a relatively high level, influenced by the use of debt-based financing. In terms of solvency, the increase in DAR and DER values indicates an increase in the company's financial risk. Overall, the company's financial performance is still considered healthy, although improvements in operational efficiency and more optimal capital structure management are needed.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada PT Gudang Garam Tbk
This study aims to analyze the financial performance of PT Gudang Garam Tbk for the 2019-2022 period using financial ratio analysis, including liquidity ratios (current ratio and quick ratio), solvency (debt to asset ratio and debt to equity ratio), profitability (ROA and ROE), and activity (inventory turnover and total asset turnover). This study uses a descriptive quantitative approach with secondary data obtained from the company's financial reports available on the official IDX website. The analysis results show that the financial performance of PT Gudang Garam Tbk experienced a decline in liquidity, profitability, and activity ratios, as reflected in the average ratio value below the industry standard, as well as a sharp decline in net profit during the study period. Meanwhile, the solvency ratio shows a good condition with a controlled level of debt funding. This study recommends strategies to increase liquidity, such as reducing current liabilities and optimizing asset and inventory management, to improve the company's profitability and operational efficiency.
Pengaruh Penjualan Angsuran terhadap Kinerja Keuangan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia
Installment sales are a strategy used by manufacturing companies to increase consumer purchasing power and sales volume, especially for high-priced products. PT Astra International Tbk, a manufacturing company listed on the Indonesia Stock Exchange (IDX), implements a credit sales system, particularly in the automotive industry. This study aims to analyze the impact of installment sales on the financial performance of PT Astra International Tbk during the 2023–2024 period. The approach used is quantitative descriptive with secondary data obtained from the company's financial statements. The results show that credit sales have a positive effect on the company's financial performance, especially in increasing revenue and profitability. However, this method also has the potential to increase receivables risk, which can affect the company's liquidity if not managed properly. Therefore, companies need to manage receivables risk effectively to maintain financial health and ensure sustainable growth. This study provides insights into the management of installment sales in the context of manufacturing companies.
Systematic Literature Review: Permasalahan Akuntansi dalam Hubungan Kantor Pusat dan Kantor Cabang serta Transaksi Mata Uang Asing
Economic globalization encourages businesses to expand their activities by opening branches, which creates complications in financial matters between head offices and branches, especially in relation to foreign currency transactions. This study applies a Systematic Literature Review (SLR) approach to analyze the accounting challenges that arise in the relationship between headquarters and branches as well as in foreign currency transactions. The findings of this study indicate that a centralized digital system can improve the quality of recording and reporting thanks to real-time integration, but its success is highly dependent on infrastructure, human resource skills, and the accuracy of existing procedures. In terms of foreign currency transactions, accounting practices are generally in accordance with PSAK 10 and PSAK 221, whereby exchange rate differences are recorded in the income statement or other comprehensive income. Effective exchange rate risk management can reduce the impact of exchange rate fluctuations on financial performance. Standardization of procedures, strengthening of internal controls, and capacity building are necessary to establish a reliable relationship between the head office and branches.
Pengaruh Harga, Nilai Transaksi, dan Frekuensi Transaksi Perdagangan Aset Kripto Bitcoin Terhadap Penerimaan Pajak Penghasilan 22 di Indonesia
The rapid development and growth of crypto assets in Indonesia has increased the potential for increased state revenue through Income Tax 22. The purpose of this study is to analyze the influence of Bitcoin Price, Bitcoin Transaction Value, and Bitcoin Cryptocurrency Aset Trading Transaction Frequency on Income Tax 22 Revenue in Indonesia. The method applied in this research is quantitative with an associative approach. The data used is time-series data with a total of 43 sample data observations from the Indonesian Crypto Aset Future Exchange from August 19th to September 30th, 2025. This data was analyze using E-views Version 13 software. The results of this study indicate that the price of Bitcoin does not have a significant effect, while the value of Bitcoin transactions has a positive and significant influence on Income Tax 22 revenue, and the frequency of Bitcoin transactions does not have a significant effect. The Price, Transaction Value, and Transaction Frequencyof Bitcoin simultaneously have a positive influence on Income Tax 22 Revenue. The Transaction Value variable plays a key role in increasing Income Tax 22 Revenue, while Bitcoin Price and Bitcoin Transaction Frequency are not major factors.
Perlakuan Akuntansi Merger Padapt Indosat Ooredoo Hutchison
The concept of corporate mergers in the telecommunications industry is an important strategy for dealing with fierce competition and the need for large network investments. In addition to navigating changes in operations and business, mergers also have a complex impact on accounting aspects, particularly in the recognition of assets, liabilities, and goodwill in accordance with PSAK 22 on Business Combinations. This study uses a qualitative-descriptive approach with a case study method on the merger between PT Indosat Ooredoo and Hutchison 3 Indonesia, which was successfully completed in 2022. The data used comes from financial reports, annual reports, and various official company publications before and after the merger. The results show that the merger had a positive impact on increasing revenue, EBITDA, and the number of customers, but also caused short-term profit fluctuations due to an increase in depreciation expenses and integration costs recognized in accordance with PSAK 22. The application of PSAK 22 plays an important role in improving the transparency and reliability of financial statements after the merger, although it also adds complexity in assessing the company's financial performance.
Sistem Akuntansi untuk Struktur Pusat, Agen, dan Cabang: Tinjauan Literatur Sistematis
Companies with central, agent, and branch organizational structures face considerable complexity in managing and reporting financial information due to differences in operational functions and the wide geographical dispersion of business units. Accounting systems capable of integrating financial activities across units are therefore essential to ensure consistency in recording and the effectiveness of internal control. This study aims to systematically review the literature related to accounting systems for central, agent, and branch structures. The research employs a Systematic Literature Review (SLR) method by examining relevant scholarly articles obtained from the Google Scholar database published between 2015 and 2025. The literature selection process was conducted through identification, screening, and inclusion stages based on predefined criteria. The findings indicate that centralized accounting systems supported by integrated accounting information systems are the most commonly adopted approach for managing central–agent–branch structures. These systems play a significant role in enhancing the consistency of financial reporting, strengthening internal control, and supporting managerial decision-making. This study contributes by mapping empirical and conceptual findings on accounting systems for central, agent, and branch structures and provides a reference for future research.
Analisis Faktor-Faktor yang Memengaruhi Penyerapan Tenaga Kerja pada Sub Sektor Hotel di Kabupaten/Kota Provinsi Bali (2014 - 2024)
The tourism sector is a leading sector that plays a strategic role in the economic development of Bali Province, both in increasing Gross Regional Domestic Product (GRDP) and in generating employment opportunities. Bali’s economic dependence on tourism causes the dynamics of this sector to strongly influence employment conditions, particularly in the periods before, during, and after the COVID-19 pandemic. Therefore, it is important to analyze the factors influencing employment absorption in the tourism sector in Bali Province. This study aims to analyze the effect of GRDP, the number of tourist visits, and the number of hotels on employment absorption in the tourism sector in Bali Province during the 2014–2024 period. This research employs panel data consisting of a combination of time series data over 11 years and cross-sectional data from nine regencies/cities in Bali Province, resulting in 99 observations. The analytical method used is panel data regression with simultaneous testing (F-test) and partial testing (t-test). The results indicate that simultaneously the variables of GRDP, the number of tourist visits, and the number of hotels have a significant effect on employment absorption in the tourism sector in Bali Province. Partially, GRDP and the number of tourist visits have a positive and significant effect, while the number of hotels has a positive but not significant effect on employment absorption.
Pengaruh Efektivitas Pemungutan Pajak Hotel Kategori Rumah Kos dan Sanksi Pajak Terhadap Kesadaran Wajib Pajak
Boarding house hotel tax represents an important source of local government revenue that plays a significant role in supporting regional development. However, taxpayer awareness among boarding house owners remains a major challenge in optimizing tax revenue. This study aims to analyze the effects of hotel tax collection effectiveness in the boarding house category and tax sanctions on taxpayer awareness among boarding house owners. This research employed a quantitative approach using primary data, collected through questionnaires distributed to 50 boarding house owners as respondents. Data were analyzed using multiple linear regression with the assistance of SPSS software, preceded by validity, reliability, and classical assumption tests. The results indicate that tax collection effectiveness has a positive and significant effect on taxpayer awareness among boarding house owners. In addition, tax sanctions also show a positive and significant effect on taxpayer awareness. These findings suggest that an effective tax collection system, along with firm and consistent enforcement of tax sanctions, can enhance taxpayers’ awareness in fulfilling their tax obligations. Based on these results, it can be concluded that improving tax collection effectiveness and strengthening tax sanction enforcement are key factors in promoting taxpayer awareness among boarding house owners, thereby contributing to increased local tax revenue.
Analisis Perbandingan Metode Goodwil dan Metode Bonus dalam Perlakuan Akuntansi Perubahan Pemilikan Persekutuan
Changes in partnership ownership, such as the entry of new partners or changes in ownership proportions, have significant accounting implications for capital recognition and financial statement presentation. Two commonly used methods for recording these changes are the goodwill method and the bonus method. This article aims to analyze and compare the accounting treatment of the goodwill and bonus methods for changes in partnership ownership and to assess the appropriateness of their application based on business characteristics and financial reporting objectives. The research method used is a qualitative approach using literature review techniques, including accounting textbooks, financial accounting standards (PSAK and IFRS), and relevant scientific journals. The analysis results indicate that the goodwill method is able to more realistically represent the partnership's economic value through the recognition of intangible assets, but it carries a higher level of complexity and subjectivity. Conversely, the bonus method offers simplicity in recording and stability in financial statements, but is less likely to reflect the partnership's overall market value. Therefore, the choice of accounting method must consider the scale of the partnership, the complexity of the transactions, and the need for transparency and relevance of financial information.
Perubahan Pemilikan Persekutuan Analisis Pembagian Laba dan Rugi dalam Pembubaran Persekutuan: Prinsip, Metode, dan Implikasi Akuntansi
The principle of profit and loss distribution upon dissolution of a partnership is based on the initial agreement of the partners, as stated in the partnership deed. If no agreement exists, then it is distributed based on the proportion of each partner's capital after recalculating existing assets and liabilities. This is done to ensure that the distribution of profits and losses remains fair and commensurate with the contributions and risks borne by each partner. Profit and loss distribution includes a fixed ratio method based on initial capital, salary distribution for managers who manage the business, distribution of interest on capital at an agreed rate, and bonuses to partners who incur greater losses. All of these methods aim to adjust for differences in non-financial contributions such as work or specialized expertise. The accounting process upon dissolution begins with the preparation of a liquidation balance sheet, which includes the sale of non-cash assets, priority payment of debts to creditors, closing the profit and loss account, and distributing profit and loss to partners in stages through capital balance adjustment entries. This requires careful recordkeeping to avoid a shortage of funds or undivided remaining assets.
Pengaruh Tarif, Sanksi, dan Sosialisasi Pajak Terhadap Persepsi Kemudahan Pelaku UMKM Kuliner Atas Penerapan Peraturan Pemerintah Nomor 55 Tahun 2022
This study aims to analyze the effects of tax rates, tax sanctions, and tax socialization on culinary MSME actors’ perceived ease regarding the implementation of Government Regulation No. 55 of 2022. The background of this research is grounded in the importance of perceived ease as a psychological factor influencing MSME tax compliance amid changes in tax policy. This study employed a quantitative approach using a survey method, in which primary data were collected through questionnaires distributed to culinary MSME actors. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationships among latent variables. The results indicate that tax rates have a positive and significant effect on perceived ease, suggesting that low and simple tax rates enhance MSME actors’ ability to fulfill their tax obligations. Tax sanctions also show a positive and significant effect on perceived ease, as clear and firm sanctions provide legal certainty and reduce taxpayer uncertainty. In addition, tax socialization has a positive and significant effect, serving as an important instrument in shaping MSME actors’ perceptions of ease in implementing Government Regulation No. 55 of 2022. Based on these findings, it can be concluded that improving the quality of tax socialization, applying proportional tax rates, and enforcing clear and fair sanctions are essential factors in enhancing perceived ease and supporting tax compliance among culinary MSMEs.
Pengaruh Gender dan IPK Mahasiswa Akuntansi Terhadap Pemahaman Teknologi Informasi Akuntansi Yang Harus Dikuasai Oleh Seorang Akuntan
This study aims to analyze the effect of gender and Grade Point Average (GPA) on accounting students’ understanding of accounting information technology required by professional accountants at Universitas HKBP Nommensen Medan, class of 2022. The rapid development of information technology has significantly transformed business systems and the accounting profession, requiring accountants to master computer-based information systems (Hartono, 2003). Based on Social Cognitive Theory, personal factors such as self-efficacy and cognitive ability influence individuals’ understanding of technology (Bandura, 1978). This research employed a quantitative descriptive approach using saturated sampling. The population consisted of 155 students, and 121 valid responses were analyzed. The research instrument was adapted from Prijayani (2010) using a five-point Likert scale. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that gender has no significant effect on the understanding of accounting information technology (t = 0.474; sig = 0.640 > 0.05). Similarly, GPA has no significant effect (t = -0.759; sig = 0.456 > 0.05). The Adjusted R Square value of 0.030 indicates that gender and GPA explain only 3% of the variance in accounting information technology understanding. The findings suggest that accounting information technology competence is more influenced by contextual factors such as digital literacy, practical experience, and technology self-efficacy rather than academic achievement and gender differences.
Analisis Rasio Profitabilitas dan Rasio Likuiditas dalam Mengukur Kinerja Keuangan PT. Wilmar Cahaya Indonesia
This study focuses on evaluating and analyzing the company's financial performance through the use of financial ratios at PT. Wilmar Cahaya Indonesia Tbk for the period 2022–2024 based on profitability ratios and liquidity ratios. The research method used is a descriptive method with quantitative analysis. The data source used is secondary data obtained from the company’s financial statements, particularly the balance sheet and income statement. The ratios analyzed include Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), Return on Equity (ROE), Return on Investment (ROI), Current Ratio, Quick Ratio, and Cash Ratio. The results of the study indicate that the company has a sufficient level of liquidity to meet its short-term obligations. Based on the calculation of profitability ratios, the company’s performance experienced fluctuations with a decline in 2023 and a significant increase in 2024. Meanwhile, in terms of liquidity, the company shows a relatively stable condition and is able to maintain its ability to pay short-term liabilities. Overall, the financial performance of PT. Wilmar Cahaya Indonesia Tbk at the end of the research period shows a recovery and improvement compared to the previous period.
Determinan Financial Distress pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024
This research seeks to examine the effect of financial ratios on financial distress among banking firms listed on the Indonesia Stock Exchange during the 2022–2024 period. Financial distress represents a deterioration in a company’s financial status that may affect its operational sustainability. The independent variables used in this study include profitability measured by Return on Assets (ROA), asset quality measured by Non-Performing Loan (NPL), liquidity measured by Loan to Deposit Ratio (LDR), and capital adequacy measured by Capital Adequacy Ratio (CAR). Financial distress is measured using the Altman Z-Score model modified for the banking sector. This study employs a quantitative research method using secondary data obtained from annual financial statements. The sample is selected through a purposive sampling technique based on predetermined criteria. Data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results indicate that ROA, NPL, and LDR do not have a significant effect on financial distress. Meanwhile, CAR has a negative and significant effect on financial distress, indicating that higher capital adequacy reduces the risk of financial difficulties in banking companies.
Strategi UMKM Mempertahankan Pelanggan: Keberagaman Produk, Transparansi, dan Kemudahan Integrasi Media Sosial
This literature study aims to analyze the strategies of product differentiation through MSME product variety, trust building through producer transparency, and ease of social media integration in influencing online store customer retention. The method used is qualitative library research with a thematic synthesis approach following systematic literature review procedures. The results indicate that product variety relevant to market needs creates attractiveness and encourages consumer exploration. Varied products provide more choices and increase opportunities for consumers to find suitable items. Producer transparency regarding raw materials, production processes, sales policies, and honest communication builds a solid foundation of trust. Trusting consumers feel safe and comfortable transacting. Ease of social media integration creates seamless shopping experiences, personal interaction, and responsive service that strengthen relationships with consumers. These three strategies complement each other and collectively create an ecosystem that encourages consumers to remain loyal and make repeat purchases. This study contributes theoretically to enriching digital marketing and entrepreneurship literature with a customer retention perspective on MSMEs and practically provides foundations for MSME actors in designing product development strategies, transparency values, and social media optimization to increase competitiveness in the digital market.
Pengaruh Kepuasan Konsumen dan Variety Seeking terhadap Brand Switching Produk MS Glow ke Produk Somethinc
This study aims to determine (1) The effect of consumer satisfaction on brand switching from MS Glow products to Somethinc products in Poleang District. (2) The effect of variety seeking on brand switching from MS Glow products to Somethinc products in Poleang District. This study uses a quantitative method approach. Data collection in this study uses Observation, Documentation and Questionnaires. The population of this study is users of Ms Glow products who switch to Somethinc products who are domiciled in Poleang District. While the sample of this study amounted to 110 people. Testing of research instruments using validity tests and reliability tests with SPSS 26.0. The data analysis technique used in this study is the measurement model test (Outer model) and the structural model test (Inner model) with Smart PLS 4.0. Based on the research results, it is known that: (1) There is a negative and significant influence between consumer satisfaction and brand switching as indicated by the Original Sample Estimate value of 0.297 and T-Statistic of 3.887 with a P-Value of 0.000. (2) There is a positive and significant influence between variety seeking and brand switching as indicated by the Original Sample Estimate value of 0.589 and T-Statistic of 7.666 with a P-Value of 0.000.