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-Servqual 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.
Dampak Inisiatif Ramah Lingkungan dan Efisiensi Biaya terhadap Profitabilitas Bank: Risiko Kredit Merupakan Penghalang atau Pendorong?
This study aims to analyze and prove empirically the influence of green banking and operational efficiency on the profitability of banks listed on the Indonesia Stock Exchange (IDX), as well as examine the role of credit risk as a moderating variable in the relationship. The research method used is a quantitative approach with secondary data sourced from the annual reports of banking companies during the observation period. Data analysis techniques were performed using multiple linear regression analysis and Moderated Regression Analysis (MRA) to test the effects of interaction between variables. The results showed that operational efficiency has a significant negative effect on profitability, while credit risk has a significant positive effect. On the other hand, green banking was found to have no effect on profitability. Furthermore, credit risk proved to be able to moderate the effect of operational efficiency on profitability, but not able to moderate the effect of green banking on bank profitability.
Daya Saing UMKM di ShopeeFood: Bagaimana Rating dan Review Mempengaruhi Keputusan Pembelian pada Restoran Non-Franchise
This literature study examines how ratings and reviews on the ShopeeFood platform influence consumer purchase decisions for non-franchise restaurants. As digital platforms become the primary gateway for culinary consumption, understanding the mechanism of electronic word of mouth is essential for small and medium enterprises. The analysis synthesizes concepts from consumer behavior theory, digital marketing literature, and electronic word of mouth studies. The findings reveal a two-stage decision process. First, star ratings function as an initial heuristic filter, shaping consumer perception and determining which restaurants enter the consideration set. Higher ratings with a substantial number of reviews increase the likelihood of being noticed. Second, verbal reviews mediate a more thorough evaluation process. Consumers seek detailed information about taste, portion size, delivery time, and packaging quality. They triangulate information by identifying consistent patterns across multiple reviews, prioritizing recent feedback, and assessing the balance between strengths and weaknesses mentioned. Photo attachments provide visual evidence that strengthens credibility. Emotional content in reviews psychologically influences readers, transmitting either enthusiasm or caution. Seller responses to reviews, particularly negative ones, signal the restaurant's commitment to customer satisfaction. This study provides a conceptual framework for understanding digital reputation management and offers practical implications for non-franchise restaurant owners navigating competitive platform ecosystems.
Dukungan Organisasi, Efikasi Diri, dan Kinerja: Tinjauan Berdasarkan Teori Pertukaran Sosial
This literature study examines the role of perceived organizational support as a catalyst for self-efficacy and performance through the lens of social exchange theory. The analysis synthesizes concepts from organizational behavior literature, social exchange theory, and social cognitive theory to build a conceptual framework explaining the mechanisms linking organizational support to employee outcomes. The findings reveal that perceived organizational support triggers reciprocity processes in which employees respond to organizational care and recognition by strengthening their beliefs about personal capabilities. This self-efficacy enhancement occurs through multiple mechanisms including verbal persuasion from supervisors, provision of mastery experiences, vicarious learning through observing supported colleagues, and regulation of affective states that reduce stress and anxiety. Self-efficacy then mediates the relationship between organizational support and performance by influencing goal setting, strategy selection, persistence in the face of obstacles, stress management, acceptance of feedback, and innovative behavior. Employees with strong self-efficacy set more challenging goals, adopt more effective strategies, demonstrate greater resilience, and show higher levels of organizational citizenship behavior. The reciprocal principle embedded in social exchange theory explains why employees invest in self-development as a form of reciprocation for organizational support. This study contributes to theoretical integration between exchange-based and cognition-based perspectives on employee behavior and provides practical implications for designing supportive organizational environments that foster employee confidence and optimal performance.
Dimensi Gaya Hidup dan Motivasi Simbolik dalam Pemilihan Desain Helm
This literature study examines the relationship between lifestyle dimensions, purchase motivation, and helmet design as a medium for consumer self-expression. As a product with dual functions, helmets are required to meet safety standards while simultaneously serving as a vehicle for communicating personal and social identity. The analysis is built upon a synthesis of concepts from consumer behavior theory, lifestyle studies, and product design literature. The findings reveal that lifestyle values are internalized into design preferences through mechanisms of identification with reference groups and social learning within communities. Visual elements such as shape, color, graphics, material, and brand function as a symbolic vocabulary that consumers use to construct and project their identity. Purchase motivation is driven by symbolic needs for social recognition, group affiliation, self-differentiation, and emotional satisfaction, which often override functional considerations in the final decision-making process. A successful helmet design is one that resonates with the consumer's self-narrative, transforming a mandatory safety device into a meaningful personal statement. This study contributes a conceptual framework for understanding symbolic consumption in the context of protective gear and offers theoretical foundations for future empirical research on consumer behavior and product design.
Peran Esg, Leverage, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Pertambangan di Indonesia
When evaluating a company's capacity to manage resources and preserve its viability, corporate performance is a crucial metric. However, both financial and non-financial factors, such as business size, leverage, and Environmental, Social, and Governance (ESG) policies, have an impact on corporate success. The purpose of this study is to investigate how company size, leverage, and ESG affect business performance. The study uses a causal research design and a quantitative methodology. Companies' annual reports and sustainability reports for the years 2022–2024 are the source of secondary data. Purposive sampling is used to choose the sample. Return on Assets (ROA) is used to measure corporate performance; the Debt to Equity Ratio (DER) is used to measure leverage; the natural logarithm of total assets is used to measure firm size; and a disclosure index based on the Global Reporting Initiative (GRI) is used to evaluate ESG. Multiple linear regression is used to analyse the data, with traditional assumption and hypothesis testing coming first. This study is innovative since it analyses business characteristics and sustainability factors together in a single performance model. The findings show that while leverage has a negative impact on company performance, ESG and firm size often have a favourable one. This study offers managers and investors useful insights as well as empirical support for scholarly advancement.
Pengaruh Variabel Inflasi, Suku Bunga, dan Profitabilitas Terhadap Dinamika Harga Saham pada Perusahaan Perbankan
The capital market, which offers a venue for investment activity and serves as a gauge of company success, is essential to sustaining economic development. A number of variables, such as internal business performance and macroeconomic circumstances, affect stock values, which are a crucial signal for investors. Examining how inflation, interest rates, and profitability affect banking businesses' stock values between 2021 and 2023 is the goal of this research. Using secondary data from official statistics sources and published yearly reports, this study takes a quantitative approach. Banking firms make up the population, and samples are chosen using a purposeful sampling method in accordance with predetermined criteria. The data is analyzed using multiple linear regression; conventional assumption tests, including those for heteroscedasticity, autocorrelation, multicollinearity, and normality, are performed first. The results of the research are expected to empirically support the notion that internal financial indicators like profitability and macroeconomic factors like inflation and interest rates impact changes in stock prices. The findings are expected to expand the corpus of information in the financial markets and provide useful advice to investors in their decision-making for company management in formulating strategies to improve firm value and maintain stock price stability.
Efektivitas Penggunaan BKU Manual dalam Mendukung Penatausahaan SIPD RI di Kemantren Mergangsan
This study aims to determine the reasons for using a manual General Cash Book (BKU) despite the implementation of SIPD RI, analyze the effectiveness of using the manual BKU in supporting local financial administration, and measure its impact on the efficiency, accuracy, and accountability of local financial management in Kemantren Mergangsan, Yogyakarta City. Data were obtained through in-depth interviews with officials and technical personnel directly involved in financial administration. The data analysis technique used was content analysis by grouping the interview results into the themes of effectiveness, efficiency, accuracy, and accountability. The results indicate that the manual BKU is still maintained because it provides fast access to data, serves as a data backup, and assists in the verification and internal control process when issues occur with SIPD RI. The use of the manual BKU is deemed effective in supporting the accuracy and accountability of financial administration. Therefore, the manual BKU remains relevant to be maintained as a complement to SIPD RI with limited and proportional use, rather than as the primary recording system
Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan pada Saburai TV Lampung
This study aims to analyze the influence of work discipline and work environment on employee performance at Saburai TV Lampung. Rapid advances in digital technology have forced companies to conduct local broadcasts to increase employee productivity in order to compete and maintain their operations. This study uses a quantitative approach through the associative method. The study population includes all 40 employees of Saburai TV Lampung, with a census sampling technique. Data collection was carried out through a questionnaire using a Likert scale, and analysis was carried out using multiple linear regression with the help of SPSS software version 25. The results of the study indicate that work discipline has a positive and significant impact on employee performance, as does the work environment, which also has a positive and significant impact on employee performance. In addition, work discipline and a collaborative work environment have a significant influence on employee performance. This study concludes that improving work discipline and building a supportive work environment are crucial to improving employee performance in the local television industry.
Analisa Peran Capital Structure dalam Memoderasi Pengaruh Capital Instensity dan Firm Age Terhadap Tax Avoidance
Taxes, as a mandatory contribution from the public, play a role in meeting the needs of the state budget as a source of financing. However, taxes also become a burden for companies because they can reduce net profits. Therefore, companies often try to minimize their tax burden, one of which is through tax avoidance strategies. This study aims to determine and test the role of capital structure in moderating the influence of capital intensity and firm age on tax avoidance. This research method is quantitative. The study population is 128 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The research sample was selected using a purposive sampling technique, resulting in 37 companies that met the criteria with a total sample of 185 data. Panel data linear regression analysis and Moderated Regression Analysis tests in this study used Microsoft Excel and E-Views version 12. The test results show that capital intensity has no effect on tax avoidance, while firm age has a significant effect on tax avoidance. For the moderating variables, it is known that capital structure can moderate the influence of capital intensity on tax avoidance, whereas capital structure cannot moderate the influence of firm age on tax avoidance.
Pengaruh Green Accounting, Kinerja Lingkungan dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan
This study examines the effect of Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using purposive sampling, resulting in 35 companies. The analytical method employed in this study is panel regression analysis. The results show that Green Accounting, Environmental Performance, and CSR do not have a significant effect on firm value. These findings suggest that sustainability-related information has not yet become a primary consideration for investors when assessing firm value in the Indonesian energy sector. Despite the growing importance of sustainability, the study indicates that companies in this sector may not fully leverage their environmental and social initiatives to enhance firm value. The practical implication of this study highlights the importance of improving the quality and consistency of environmental and social disclosures. Companies should focus on enhancing the transparency and relevance of sustainability information to increase its usefulness in capital market decision-making, thus potentially boosting investor confidence and firm valuation in the future.
Pengaruh Corporate Social Responsibility (CSR), Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2024
This study aims to analyze the influence of Corporate Social Responsibility (CSR), Environmental Performance, and Company Size on the Financial Performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The data used is secondary data obtained from the company's financial statements, annual reports, and sustainability reports published on their official websites. The purposive sampling method was employed, with a total of 55 samples from 11 mining companies. The results of this study indicate that CSR has a significant positive effect on the company's Financial Performance, suggesting that companies that engage in responsible business practices tend to experience better financial outcomes. However, Environmental Performance and Company Size were found not to have a significant effect on the Financial Performance of the companies. Furthermore, when considering CSR, Environmental Performance, and sustainability report disclosure together, they did not significantly impact the financial performance of the mining companies listed on the IDX during the study period. This suggests that other factors may influence financial performance more directly.
Pengaruh Good Corporate Governance, Leverage, dan Likuiditas Terhadap Agresivitas Pajak
This study aims to empirically test the impact of good corporate governance (proxied by the proportion of independent commissioners, managerial ownership, and institutional ownership), leverage, and liquidity on tax aggressiveness. The research method used is a quantitative method with data collection techniques through documentation, library studies, and internet research. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling technique, a sample of 11 companies was obtained over a 5-year observation period (2020 - 2024), resulting in a total of 55 observation data. Data analysis was performed using panel data regression with the help of e-views 12 software. The results of the study indicate that partially good corporate governance (proxied by the proportion of independent commissioners, managerial ownership, and institutional ownership) has no effect on tax aggressiveness, while leverage and liquidity do. Simultaneously, good corporate governance (proxied by the proportion of independent commissioners, managerial ownership, and institutional ownership), leverage, and liquidity have an effect on tax aggressiveness.
Pengaruh Struktur Modal, Mekanisme Bonus dan Tunneling Incentive Terhadap Agresivitas Pajak
This study aims to examine and obtain empirical evidence regarding the effect of capital structure, bonus mechanisms, and tunneling incentives on tax aggressiveness. The study uses a sample of companies in the industrials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sampling technique employed is purposive sampling, in which 16 companies were selected from a total of 65 industrial sector companies over a five-year period, resulting in 80 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM), and processed using EViews 13 software. And the results indicate that capital structure, bonus mechanisms, and tunneling incentives simultaneously have a significant effect on tax aggressiveness, with an F-statistic value of 2.298416 and a probability of 0.008304 (< 0.05). Partially, capital structure has a coefficient value of 0.101099 with a probability of 0.0583 (> 0.05), indicating that it does not have a significant effect on tax aggressiveness. The bonus mechanism has a coefficient value of −0.023118 with a probability of 0.2315 (> 0.05), indicating that it does not have a significant effect on tax aggressiveness. Meanwhile, tunneling incentive shows a coefficient value of 0.320027 with a probability of 0.0253 (< 0.05), which indicates that tunneling incentive has a positive and significant effect on tax aggressiveness.
Pengaruh Penerapan Prinsip Good Coporate Governance (GCG), Perencanaan Pajak, dan Insentif Pajak Terhadap Nilai Perusahaan
This study aims to examine and analyze the effect of the implementation of Good Corporate Governance (GCG), Tax Planning, and Tax Incentives on Firm Value. The population of this study consists of all Basic Materials companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique uses purposive sampling, resulting in 13 selected companies with an initial total of 113 observations. The data used are secondary data obtained from annual financial statements, comprising 65 financial report data. The data analysis technique applies panel data regression analysis using Eviews software. Based on the test results, Good Corporate Governance, Tax Planning, and Tax Incentives simultaneously affect Firm Value. However, when examined individually, Good Corporate Governance and Tax Planning do not have a significant effect on Firm Value. On the other hand, Tax Incentives have a significant effect on Firm Value. This study suggests that companies should focus on enhancing tax incentives to increase firm value, while Good Corporate Governance and Tax Planning alone may not directly influence firm value during the period studied.
Pengaruh Environmental Disclosure dan Governansi Korporat Terhadap Tax Avoidance
This study aims to determine the impact of environmental disclosure and corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study is quantitative, using secondary data in the form of financial reports obtained from the official Indonesia Stock Exchange website. Eight companies were selected as samples using a purposive sampling technique. The data analysis technique employed was panel data regression analysis, which included regression models, model testing, classical assumption testing, and hypothesis analysis using the eViews 13 data processing program. The findings indicate that environmental disclosure has no significant effect on tax avoidance, suggesting that energy sector companies may not view environmental disclosure as a significant factor in influencing their tax strategies. However, corporate governance was found to have a significant impact on tax avoidance, indicating that stronger governance structures can help reduce the likelihood of tax avoidance practices. This study contributes to the understanding of how corporate governance and environmental factors influence tax behavior in Indonesia's energy sector companies and offers insights for both policymakers and investors.
Pengaruh Koneksi Militer dan Likuiditas Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024
This study aims to obtain empirical evidence on the effect of military connections and liquidity levels on the timeliness of corporate financial reporting. In the research framework, military connections and liquidity are positioned as independent variables whose effects on the dependent variable, namely the timeliness of financial reporting, are analyzed. The sample was determined using the entire population that met the research criteria, resulting in 11 companies as observation units. The observation period covered 2022 to 2024, with the scope of companies in the transportation, telecommunications, infrastructure and construction, energy, and mining subsectors. The characteristics of these sectors were considered representative for examining the relationship between military connections and liquidity with the timeliness of financial reporting. This study applied a quantitative approach using panel data regression analysis techniques. The findings show that military connections and liquidity have a significant effect on the timeliness of corporate financial reporting. Companies with military connections and higher liquidity tend to provide more timely financial reports, highlighting the influence of these factors on the company's financial disclosure practices. This study contributes to the understanding of corporate governance in companies with military ties and varying liquidity conditions.
Pengaruh Environmental, Social, Governance (ESG), Financial Distress dan Transfer Pricing Terhadap Penghindaran Pajak
This study aims to examine the effect of Environmental Social Governance (ESG), financial distress, and transfer pricing on tax avoidance. Using a quantitative approach, the study focuses on LQ-45 index companies listed on the Indonesia Stock Exchange for the period 2020-2024. The study employs purposive sampling, resulting in 50 observations from 10 companies over 5 years. The data were analyzed using panel data regression (Common Effect Model) with Eviews 13 software. The findings show that all three variables have a significant effect on tax avoidance when tested simultaneously. Specifically, ESG was found to have a significant negative effect on tax avoidance, indicating that companies with stronger ESG practices tend to engage in less tax avoidance. Additionally, financial distress and transfer pricing were found to have a significant positive effect on tax avoidance, suggesting that companies in financial distress or with complex transfer pricing strategies may be more likely to engage in tax avoidance practices. These results provide important insights into the factors influencing tax avoidance in Indonesian companies, particularly in the context of ESG, financial health, and transfer pricing strategies.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Beban Pajak Tangguhan Terhadap Nilai Perusahaan
This study aims to analyze the effect of capital structure, company size, and deferred tax liability on company value in 15 companies in the Consumer Non-Cyclical sector on the Indonesia Stock Exchange for the period 2019-2024. Using purposive sampling with a total of 90 observations, the data were processed through panel data regression analysis using the Common Effect Model (CEM) with Eviews 12. The results show that, simultaneously, all three independent variables (capital structure, company size, and deferred tax liability) significantly affect company value. Specifically, capital structure was found to have a significant positive effect on company value, indicating that companies with optimal capital structure tend to have higher firm value. On the other hand, company size had a negative effect on company value, suggesting that larger companies in this sector may face challenges in increasing value. Interestingly, deferred tax liabilities were found to have no significant effect on company value. This study contributes to understanding the relationship between these financial variables and company value, offering insights for investors and corporate decision-makers in the Consumer Non-Cyclical sector.
Pengaruh Tarif Pajak, Leverage, dan Intangible Asset Terhadap Keputusan Transfer Pricing
This study aims to analyze the effect of tax rates, leverage, and intangible assets on transfer pricing decisions in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, both partially and simultaneously. This research employs a quantitative approach with the population consisting of all Consumer Non-Cyclical sector companies listed on the IDX. The sampling technique used purposive sampling based on predetermined criteria, resulting in annual financial statement data during the observation period. The data used are secondary data obtained through documentation and data collection from the official website of the Indonesia Stock Exchange. The data analysis methods include descriptive statistical analysis, classical assumption tests, panel data regression analysis, coefficient of determination test, and hypothesis testing using t-test and F-test. The results indicate that tax rates, leverage, and intangible assets simultaneously influence transfer pricing decisions. Partially, tax rates and leverage do not affect transfer pricing decisions. Meanwhile, intangible assets have a positive effect on transfer pricing decisions. These findings indicate that companies with higher intangible assets tend to have a greater likelihood of engaging in transfer pricing practices.
Tingkat Kepuasan terhadap Persepsi Kegunaan dan Kemudahan Penggunaan Bot Telegram Soetta Flight Tracker
Digital transformation in the air transportation sector has required the management of information services that are oriented toward efficiency, service value, and user experience. This study aimed to evaluate user satisfaction with perceived usefulness and perceived ease of use of the Soetta Flight Tracker Telegram Bot as a digital flight information service innovation. This research employed a descriptive quantitative approach with a pilot study design. Data were collected through an online survey involving 102 students of the Air Transportation Management Study Program at Sekolah Tinggi Teknologi Kedirgantaraan Yogyakarta who had used the bot. Perceived usefulness and perceived ease of use were analyzed based on the Technology Acceptance Model framework, while user satisfaction was measured using the Customer Satisfaction Index method. The results showed that the Customer Satisfaction Index value for perceived usefulness reached 83.96 percent, while perceived ease of use reached 83.02 percent, both of which fell into the very satisfied category. These findings indicated that the Soetta Flight Tracker Telegram Bot delivered high service value and operational convenience to users. This study concluded that user perception–based evaluation was important as a managerial basis for developing and optimizing flight information chatbot services before wider operational implementation.
Persepsi Mahasiswa Akuntansi Terhadap Profesi Auditor di Era Digital
This study aims to analyze accounting students' perceptions of the audit profession in the digital era using the Theory of Planned Behavior (TPB) approach. The development of digital technology has brought significant changes in audit practice, thus requiring auditors to have technological competence, strong career motivation, and an adequate understanding of professional ethics. This study used a quantitative method with an associative approach. The study population was active students of the Accounting Study Program, Faculty of Economics and Business, University of Mataram, in the 2024/2025 academic year. The study sample consisted of 285 respondents selected using a purposive sampling technique, with the criteria being students in semesters 4 to 8 who had taken audit courses. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results showed that understanding digital technology did not significantly affect students' perceptions of the audit profession. Motivation to choose the audit profession had a negative and significant influence on students' perceptions, indicating that students with high motivation tend to have a more critical view of the audit profession. Meanwhile, understanding of professional ethics had a positive and significant influence on students' perceptions and was the most dominant variable. Simultaneously, the three independent variables significantly influenced students' perceptions of the audit profession. The implications of this research are expected to contribute to the development of accounting curricula and the preparation of prospective auditors that are adaptive to the challenges of the digital era.
Determinan Pengungkapan Corporate Social Responsibility Perusahaan
This research purposes to examine the impact of media exposure, profitability, public share ownership, and firm size on Corporate Social Responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study's data came from sustainability reports and annual reports from businesses, which were gathered via www.idx.co.id and the companies' official websites. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) make up the study's population. Purposive sampling was used as the sampling technique, and during the course of three years of observation, 26 companies met the sampling criteria, producing 78 data observations. Multiple linear regression analysis is used in this study with SPSS version 25.The findings showed that media exposure and firm size have a significant effect on Corporate Social Responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange, while profitability and public share ownership have no significant impact on Corporate Social Responsibility (CSR) disclosure in these companies.
Analisis Akuntansi Persediaan Barang Dagang Berdasarkan Psak No. 202
This study aims to describe the inventory recording procedures during the receipt, storage, and sales stages; examine their compliance with PSAK 202; and identify the causes and impacts of stock discrepancies on the accuracy and reliability of accounting information. The research employs a descriptive qualitative approach through direct observation, in-depth interviews with the store leader and cashier, and comprehensive document analysis, validated using the Miles and Huberman data triangulation technique to ensure credibility. The findings indicate that the perpetual inventory system based on real-time barcode scanning is generally compliant with PSAK 202 and supports timely recording of transactions. However, stock discrepancies of 2–4% persist due to human error, recording inaccuracies, and suboptimal execution of routine stock opname. These issues lead to delays in the recognition of cost of goods sold, reduced data accuracy, and increased operational and administrative costs. Therefore, improvements are necessary to minimize discrepancies and enhance system effectiveness. Recommendations include strengthening employee training, improving supervision mechanisms, and conducting periodic and more disciplined stock verification to ensure more accurate and reliable inventory management.
Pengaruh Kompensasi Rugi Fiskal dan Governansi Korporat Terhadap Penghindaran Pajak
The purpose of this study is to examine the effect of fiscal loss compensation and corporate governance on tax avoidance. The data used in this study are secondary data sourced from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX). The population of this study includes all mining or energy sector companies listed on the IDX. The sampling technique applied is purposive sampling, with criteria tailored to the needs of the study. From the specified criteria, a sample of 16 companies was selected out of 91 companies. The data analysis method employed the Eviews 12 analysis tool. The results of this study reveal that, first, fiscal loss compensation does not have a significant effect on tax avoidance. Second, corporate governance also does not show a significant impact on tax avoidance. These findings suggest that while both fiscal loss compensation and corporate governance are important aspects of a company's operations, they do not appear to influence tax avoidance behavior among mining and energy sector companies listed on the IDX. Further research may explore other factors that could play a more significant role in tax avoidance.
Distorsi Consumer Trust melalui Fake Review dalam Marketplace: Perspektif Hukum
This study aims to understand the phenomenon of fake reviews in digital marketplaces and examine their implications for the formation of consumer trust and consumer protection law. One of the features most widely used by consumers in online marketplaces is the review system, which allows users to share their experiences with products for other consumers. However, in practice, the review system does not always reflect genuine consumer experiences due to the emergence of fake reviews created in a non-authentic manner to influence consumer perceptions of a product. This research employs a qualitative approach using digital observation and documentation methods to analyze review systems in marketplaces such as Shopee and Tokopedia. The research data were collected by observing review patterns, product ratings, and textual characteristics of reviews appearing on various product pages. The findings show that reviews play an important role in shaping consumer trust because they serve as a primary source of information for consumers in evaluating product quality and seller reputation. However, the presence of fake reviews can create information distortion that potentially influences consumer perceptions and reduces trust in the review system available in marketplaces. In addition to affecting marketing aspects, fake review practices also have legal implications because they may violate the principle of providing honest information to consumers. Therefore, transparency in review systems and stronger supervision of review manipulation practices are essential to maintain consumer trust within the digital marketplace ecosystem.
Pengaruh Pengembangan Karir dan Tingkat Pendidikan Terhadap Kinerja Pegawai
This study is based on the importance of human resource quality in supporting optimal health services, where variations in educational level and unequal career development are presumed to affect employee performance. The study employed a quantitative approach using an associative research method. The research population consisted of all employees of RSUD Bandar Negara Husada Province of Lampung totaling 216 employees, with a sample of 68 respondents determined using the Slovin formula and simple random sampling technique. The results indicate that career development has a positive and significant effect on employee performance. Educational level also has a positive and significant effect on employee performance. Simultaneously, career development and educational level have a positive and significant effect on the performance of employees at RSUD Bandar Negara Husada Province of Lampung. These findings indicate that improving employee performance can be achieved through structured career development management as well as enhancing the quality of education and employee competencies. Therefore, hospitals are advised to strengthen sustainable human resource development policies to improve employee performance and the quality of health services.
Pengaruh Employee engagement dan Intrinsic motivation terhadap Employee performance dengan Job Satisfaction sebagai Variabel Mediasi
This study aims to analyze the influence of employee engagement and intrinsic motivation on employee performance, with job satisfaction as a mediating variable at Ummi Aufa Hakim and Cristine Hakim. The subjects of this study were employees who are currently actively working in both business units. A total of 116 questionnaires were distributed to respondents, but only 100 were successfully returned and processed due to various constraints such as incomplete responses and limited availability of participants. The analysis tool used in this research is the Structural Equation Model-Partial Least Square (SEM-PLS), which is considered appropriate for analyzing complex relationships between variables. The results of the analysis indicate that employee engagement and intrinsic motivation have a positive and significant effect on employee performance. In addition, job satisfaction plays an important role as a mediating variable, strengthening the relationship between employee engagement, intrinsic motivation, and employee performance. These findings suggest that improving employee engagement and intrinsic motivation can enhance job satisfaction, which in turn contributes to better employee performance. Therefore, organizations are encouraged to develop strategies that foster engagement, motivation, and satisfaction in the workplace.
Pengaruh Ukuran Perusahaan, Intensitas Modal dan Kinerja Keuangan Terhadap Penghindaran Pajak
This study aims to analyze the effect of company size, capital intensity, and financial performance proxied by operating cash flow on tax avoidance in primary consumer sector companies listed on the Indonesia Stock Exchange for the period 2019–2024. The study adopts an associative quantitative approach with secondary data sourced from annual financial reports obtained from www.idx.co.id. The research sample was determined using a purposive sampling method, resulting in 199 observation data. Data analysis was conducted using multiple linear regression with E-Views 13. The results showed that company size and capital intensity had a significant effect on tax avoidance, while financial performance, as measured by operating cash flow, had no significant effect. This finding indicates that larger companies and those with higher capital intensity are more likely to engage in tax avoidance. Simultaneously, all three independent variables company size, capital intensity, and financial performance showed a combined influence on tax avoidance in the sample of primary consumer sector companies. The study suggests that understanding the relationship between these factors can help in formulating better policies to address tax avoidance in the corporate sector.
Affective Commitment as a Mediator in the Relationship Between Motivation and Member Performance
This study aims to analyze, identify, and explain the direct effect of motivation on affective commitment, the direct impact of affective commitment on member performance, the direct influence of motivation on member performance, and the indirect impact of motivation on member performance with affective commitment as a mediating variable. This research was conducted within the Youthpreneur community, with a sample of 125 respondents obtained through a questionnaire. The sampling technique used is the census sampling method, based on the criteria of at least one year of management, and the sample consists of members and administrators of the organization. The analytical method employed is regression analysis, processed through the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study show that motivation has a significant positive effect on affective commitment, affective commitment has a significant positive effect on member performance, motivation does not have a positive and significant effect on member performance, and affective commitment can act as a mediating variable in the relationship between motivation and member performance.
Determinan Niat Penggunaan Dompet Digital GoPay pada Mahasiswa Akuntansi STIE STEKOM dan Universitas STEKOM
The development of financial technology has encouraged the emergence of various innovations in digital payment systems, one of which is the GoPay digital wallet. This service provides convenience for users in conducting transactions quickly, practically, and efficiently. This study aims to analyze the effect of perceived usefulness, perceived ease of use, trust, and enjoyment on the intention to use GoPay. This research employs a quantitative approach using a survey method. The population consists of students who use GoPay, with a sample of 150 respondents selected through purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that perceived usefulness and perceived ease of use do not have a significant effect on the intention to use GoPay. In contrast, trust and enjoyment have a positive and significant effect on the intention to use GoPay. These findings suggest that users’ trust in system security and reliability, as well as an enjoyable user experience, are key factors in encouraging the use of digital wallet services. Furthermore, this study provides practical implications for service providers in designing marketing strategies and developing features that prioritize trust and overall user experience.
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (Periode 2022–2024)
This study aims to analyze the effect of profitability and liquidity on firm value in technology sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. Profitability in this study is measured using Net Profit Margin (NPM), liquidity is measured using the Current Ratio (CR), while firm value is measured using Price to Book Value (PBV). This research employs a quantitative approach with an associative research method. The data used are secondary data obtained from the financial statements of technology sector companies published on the official website of the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling based on specific criteria to obtain companies that meet the research requirements. The data analysis method used is multiple linear regression analysis with the assistance of statistical software. The results of the study indicate that profitability does not have a significant effect on firm value. Likewise, liquidity does not have a significant influence on firm value. Simultaneously, profitability and liquidity only contribute a relatively small proportion in explaining variations in firm value. This finding indicates that in the technology sector, firm value is not only influenced by financial performance but also by other factors such as company growth prospects, technological innovation, and future business expansion strategies.
Pengaruh Good Corporate Governance, Struktur Modal dan Ukuran pada perusahaan terhadap Kinerja Keuangan Perusahaan
Importance of excellent corporate governance, organizational structure, and company size on financial performance is the empirical goal of this research. Businesses in the banking sector listed on Bursa Efek Indonesia (BEI) between 2020 and 2024 make up the population of this study. The sample technique used here makes use of purposive sampling. The sample size was around 105 individuals with missing data. Utilizing quantitative methods, the research was conducted. The data used is statistical data collected using a year-end report using a documentation-based data collection method. The data analysis technique used is panel regression. The research results show that independent committees and audit committees as good corporate governance mechanisms do not affect the financial performance of the company. In contrast, the board of directors as good corporate governance and modal structure have a negative effects on the financial performance of the company, and the size of the company has a positive and significant effects on the financial performance of the company.
Peran Investasi Pendidikan dalam Meningkatkan Kualitas Sumber Daya Manusia (SDM) Indonesia
Investment in education and its impact on HR quality in Indonesia, with a focus on how it may help with sustainable natural resource management, is the subject of this research. From 2020–2025, we gathered and evaluated a wide range of pertinent scientific literature using a qualitative methodology and literature review tools. Afterwards, content analysis was used to the collected data in order to find correlations between HR quality and educational investment. The findings demonstrate that investments in education significantly enhance the quality of human resources. A person's critical thinking abilities, capacity to adapt to changes in technology and global dynamics, and general knowledge are all enhanced with an education. Research also shows that investing in education pays off in the long run through enhanced critical thinking abilities, greater employment prospects, and more productivity on the job. This study also shows that the benefits of education investment are not evenly distributed across Indonesia. Limited access to education, disparities in facilities, poor quality of educators, and the mismatch between the curriculum and workforce needs are some of the challenges that are still faced. This indicates that not only the amount of budget allocated but also the quality of implementation determines the success of education investment. Therefore, in order for education investment to have an optimal impact on improving the quality of human resources in Indonesia, a more comprehensive effort is needed through improving the education system, enhancing the quality of educators, equalizing access, and strengthening collaboration with the industrial sector.
Implementasi Peraturan Pemerintah Nomor 58 Tahun 2023 terhadap Pajak Penghasilan Pasal 21 bagi Wajib Pajak Orang Pribadi
This study aims to analyze the application of Government Regulation Number 58 of 2023 in the calculation of Article 21 Income Tax for individual taxpayers on the income received. The approach used in this study is qualitative, with a descriptive qualitative research type. The research data consists of secondary data in the form of tax reports implementing the Tax Effective Rate (TER), as well as primary data obtained through observations and interviews with individual taxpayers whose income has been subject to Article 21 Income Tax withholding using TER. The results of the study indicate that the salary and fixed allowances received by Mr. R are subject to Article 21 Income Tax withholding with varying amounts in each tax period. In the December period, the amount of tax underpayment is relatively smaller because it has considered the accumulation of Article 21 Income Tax withholding from January to November. Thus, the implementation of Government Regulation Number 58 of 2023 has a positive impact, marked by significant tax cuts during the current period but resulting in lower tax liabilities at the end of December.
Analisis Perbandingan Job Costing dan Activity-Based Costing dalam Penentuan Biaya pada Perusahaan PLTS
Cost determination is an important aspect in managing Solar Power Plant (PLTS) installation projects because it affects the efficiency of resource utilization and project cost control. Companies engaged in PLTS installation require an appropriate costing method to identify activities that consume the largest portion of project costs. This study aims to analyze the comparison between the Job Costing method and the Activity-Based Costing method in determining costs in a PLTS installation project. This research uses a descriptive method with a comparative approach. The data used in this study are project cost data obtained from the Bill of Material document of a PLTS installation project with a capacity of 446.4 kWp. The analysis was carried out by classifying project costs using the Job Costing method and allocating costs based on project activities using the Activity-Based Costing method. The results show that the total cost of the PLTS installation project is Rp3,403,452,664 with the largest component coming from material costs. Activity-based analysis indicates that the PLTS system installation activity consumes the largest portion of project costs. The findings indicate that the Activity-Based Costing method provides more detailed cost information related to project activities and can assist companies in improving cost control and enhancing efficiency in PLTS installation projects.
Pengaruh Keputusan Investasi dan Modal Intelektual terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi
This study aims to examine and obtain empirical evidence regarding the effect of investments decisions and intellectual capital on firm value with company size as a moderating variable in financials companies listed on Indonesia Stock Exchange in 2022 – 2024. The research sample collection technique used a purposive sampling method, resulting in a sample of 73 companies with a total of 219 observations of data and using an associative quantitative approach. The data analysis technique used is panel data regression, with data processing using E views 12 program. The results of the research show that the investments decisions have an effect on firm value, intellectual capital no have an effect on firm value, company size is able to moderate the effect of investments decisions on the firm value and company size is not able to moderate the effect of intellectual capital on the firm value. These findings provide important insights for investors and managers of financial sector companies, especially in making investment decisions that can increase company value amid economic uncertainty.
Pengaruh Citra Merek dan Ulasan Pelanggan terhadap Keputusan Pembelian Produk Elektronik di Tokopedia dengan Kepercayaan Konsumen Sebagai Variabel Moderasi
This study investigates the influence of brand image and customer reviews on purchasing decisions for electronic products on the Tokopedia platform. A primary focus is placed on the role of consumer trust as a moderating variable, specifically within the geographical context of Sragen Regency. Adopting a quantitative research approach, the population comprises Tokopedia users in Sragen who have previously purchased electronic items. Through the application of a purposive sampling technique, 100 respondents were selected as the study sample, with primary data collected using structured questionnaires.Data processing was executed digitally utilizing IBM SPSS Version 25 for Windows. The analytical stages implemented include instrument quality testing through validity and reliability tests, descriptive analysis, multiple linear regression, F-tests, t-tests, and the coefficient of determination (R2). Additionally, Moderated Regression Analysis (MRA) was employed to examine the interaction effects of the moderating variable. Findings based on the t-test reveal that brand image (X1), customer reviews (X2), and consumer trust (Z) partially exert a positive and statistically significant influence on purchasing decisions (Y). Similar results were observed in the simultaneous testing. However, the moderation test yields a compelling finding: consumer trust is not significantly proven to strengthen or moderate the relationship between brand image or customer reviews and the final purchasing decisions made by consumers in Sragen.
Pengaruh Destination Credibility terhadap Minat Berkunjung melalui Destination Image di Desa Wisata Kampung Majapahit Bejijong
This study aims to analyze the effect of Destination Credibility on Visiting Intention with Destination Image as a mediating variable in the Majapahit Bejijong Village Tourism Village, Mojokerto Regency. This study is motivated by the importance of destination credibility and image in influencing tourist decisions, especially in culture-based tourism villages. Bejijong Village was chosen because has strong Majapahit cultural tourism potential and supports the development cultural tourism in Indonesia. This study applies a quantitative approach with an explanatory research method. Data collection was carried out through questionnaires, while data analysis applied the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software. The results showed that Destination Credibility had a positive and significant effect Destination Image and Visiting Intention. In addition, Destination Image also had a positive and significant impact Visiting Intention. This study also found that Destination Image significantly mediated the influence of Destination Credibility Visit Intention. This finding suggests that trust in destination information, the manager's reputation, and the congruence between expectations and reality can shape a positive destination image, thereby increasing tourist interest in visiting. This study suggests that tourism village managers should increase information transparency, maintain cultural authenticity, and strengthen the destination's image.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah dan Dampaknya pada Loyalitas Nasabah PT. BPD Sultra Cabang Bau-Bau
This study arises from the urgency to emphasize service quality as a determining factor in fostering both customer satisfaction and loyalty within the competitive banking sector. The research objectives include mapping and evaluating the influence of service quality on customer satisfaction, its impact on loyalty, and the role of satisfaction as a mediating variable at Bank Sultra Bau-Bau Branch. A quantitative approach was applied through a cross-sectional survey, with questionnaires distributed to respondents consisting of 95 selected customers determined using Slovin's formula from the branch's total population. The data were analyzed using Partial Least Squares (PLS) version 4.0 to examine the interactions among variables both directly and through mediation. The findings reveal that service quality exerts a positive and significant effect on customer satisfaction and loyalty, while customer satisfaction also significantly influences loyalty. Furthermore, satisfaction functions as a partial mediator in the relationship between service quality and loyalty, highlighting the necessity of continuously improving service quality to strengthen customer satisfaction and loyalty.
Pengaruh Penggunaan Financial Technology Terhadap Pertumbuhan Startup Digital dengan Literasi Keuangan sebagai Variabel Mediasi
The development of financial technology has provided ease of access to financial services and has become one of the factors that can drive the growth of digital startups. However, the utilization of fintech by digital startup actors still requires adequate financial literacy support in order to be optimally utilized in business management and development. This study aims to analyze the effect of financial technology usage on the growth of digital startups with financial literacy as a mediating variable. This study uses a quantitative approach with data collection techniques through questionnaires distributed to digital startup actors in Lamongan Regency. The analysis method used is Structural Equation Modeling–Partial Least Square (SEM-PLS). The results of the study show that the use of financial technology has a positive and significant effect on the growth of digital startups, financial technology has a positive and significant to financial literacy, and financial literacy has a positive and significant effect on the growth of digital startups. In addition, financial literacy can also mediate the effect of financial technology on the growth of digital startups. The findings of this study indicate that increased utilization of fintech, supported by good financial literacy, can more optimally drive the growth of digital startups.
Analisis Sentimen untuk Riset Pasar Saham
Sentiment analysis has been widely utilized in stock market research. To provide a comprehensive overview of this field, a bibliometric analysis was conducted on 223 articles related to sentiment analysis in the stock market published between 2010 and 2025 and retrieved from the Web of Science database. Specifically, this study identified active affiliations, countries or regions, publication sources, and research fields; traced the most cited articles; mapped scientific collaborations among authors, institutions, and countries or regions; and revealed the main research topics. The results indicate that journals in the field of computer science play an active role in publishing sentiment analysis-based stock market research. This study also highlights researchers from various geographic regions who have made significant contributions. Furthermore, the level of collaboration within a single region is higher than collaboration across regions. These findings are expected to provide an overview of the current state of research for researchers and practitioners, as well as help them understand the limitations of research when designing studies related to the application of sentiment analysis in the stock market.
Pengaruh Financial Distress, Leverage, Persistensi Laba, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi
The purpose of this research is to look at the accounting conservatism of consumer goods companies listed on the IDX from 2022 to 2024 and see how factors like financial distress, debt, earnings persistence, and firm size affect it. The post-COVID-19 economic recovery is the impetus for the study because of the rising demand for trustworthy financial reporting, the diversity of financial situations across businesses, and the general air of economic uncertainty.This study uses a causal associative research strategy and is quantitative in nature. Secondary data culled from audited yearly financial accounts is what's used. The research uses a purposive sample technique to pick seven companies to follow for three years, yielding twenty-one observations in the panel data. Using panel data regression analysis, the Fixed Effect Model (FEM) is determined to be the optimum estimation model by applying the Chow and Hausman tests.The findings show that accounting conservatism is positively and significantly affected by financial crisis and earnings persistence. The opposite is true for accounting conservatism and leverage/firm size. Firms are encouraged to adopt more conservative accounting techniques by financial pressure and high-quality earnings, according to these findings, which support Agency Theory and Signalling Theory. The findings, however, do not lend much credence to Positive Accounting Theory's Debt Covenant and Political Cost Hypotheses.According to this research, financial hardship and profits quality, not capital structure or firm size, are the primary drivers of accounting conservatism during the economic recovery phase..
Pengaruh Keputusan Investasi dan Modal Intelektual terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Pemoderasi
This study aims to examine and obtain empirical evidence regarding the effect of investments decisions and intellectual capital on firm value with company size as a moderating variable in financials companies listed on Indonesia Stock Exchange in 2022 – 2024. The research sample collection technique used a purposive sampling method, resulting in a sample of 73 companies with a total of 219 observations of data and using an associative quantitative approach. The data analysis technique used is panel data regression, with data processing using E views 12 program. The results of the research show that the investments decisions have an effect on firm value, intellectual capital no have an effect on firm value, company size is able to moderate the effect of investments decisions on the firm value and company size is not able to moderate the effect of intellectual capital on the firm value. This study provides insight into the importance of investment decisions in increasing company value amidst economic challenges.
Kepemimpinan SDM dalam Era Quantum Workforce: Menyiapkan Talenta untuk Industri Komputasi Masa Depan (Fokus: Strategi Pengembangan Kompetensi yang Melampaui Literasi Digital Standar)
The emergence of quantum computing is driving a fundamental shift in workforce competency requirements, challenging the adequacy of conventional digital literacy frameworks. This study aims to identify key competencies in the quantum workforce era, evaluate the limitations of traditional digital literacy, and analyze the strategic role of human resource leadership in future-oriented talent development. This research employs a systematic literature review (SLR) of reputable academic publications from the past five years. The findings reveal that required competencies are inherently multidimensional, encompassing advanced technical expertise, higher-order cognitive skills, interdisciplinary capabilities, and adaptive capacity grounded in lifelong learning. Conventional digital literacy is insufficient to address the probabilistic and non-linear nature of quantum computing systems. Human resource leadership plays a strategic role in driving competency transformation through innovation, orchestration of continuous learning, and alignment of talent strategies with technological dynamics. This study contributes to the advancement of competency development frameworks beyond traditional approaches and offers practical implications for organizations in building a resilient and future-ready workforce
Pengaruh Sistem Informasi Akuntansi Pengelolaan Kas terhadap Kinerja Manajerial pada Perumda Air Minum Tirta Perwitasari
The purpose of this study is to empirically examine the effect of the Cash Management Accounting Information System on Managerial Performance at Perumda Air Minum Tirta Perwitasari Purworejo. Effective cash management, supported by an adequate accounting information system, plays a strategic role in providing reliable and timely financial information to support managerial decision-making. This study employs a quantitative approach using an associative method. Primary data were collected through the distribution of questionnaires to 52 respondents, consisting of employees involved in cash management activities and managerial functions. A purposive sampling technique was applied, and the data were analyzed using descriptive statistics and simple linear regression. The results indicate a positive and significant effect of the Cash Management Accounting Information System on Managerial Performance, as well as improvements in planning quality, control, and managerial decision-making. This study is expected to contribute theoretically to the development of accounting information system research in the public sector and to provide practical implications for Perumda management in enhancing system quality and managerial performance sustainably.
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan Hush Puppies Medan
This study aims to determine whether leadership style and work environment influence employee performance. This research is motivated by several phenomena observed in various companies in general, such as how employee performance in a company is shaped by the leadership style and work environment they have experienced. To determine the influence of these variables—Leadership Style as variable X1, Work Environment as variable X2, and Employee Performance as variable Y—the researcher distributed a 15-question questionnaire via Google Forms, which was completed by 63 respondents who are Hush Puppies employees at several outlets in the city of Medan. Based on this data, the researcher then conducted several tests, including validity and reliability tests, classical assumption tests, and finally a hypothesis test to determine whether there was a significant influence on each variable. The research results indicate that leadership style and work environment influence employee performance. This is supported by the results of the t-test (partial) hypothesis testing, yielding a significance value of 0.001 for variable X1 and 0.002 for variable X2. Furthermore, the results of the F-test (simultaneous) showed that the values for X1, X2, and Y were 0.000 > 0.05, with a calculated F-value of 9.605 > 0.246. Therefore, it can be concluded that Hypothesis (H3) is accepted, namely that there is an influence of leadership style and work environment on the performance of Hush Puppies Medan employees.
Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Sektor Energi Periode 2022-2024
This study aims to analyze the effect of profitability, firm size, investment opportunity set (IOS), and institutional ownership on dividend policy in energy sector companies listed on the Indonesia Stock Exchange. Dividend policy is an important financial decision because it reflects company performance and serves as a consideration for investors in making investment decisions. This research employs a quantitative approach with an associative method using secondary data in the form of financial statements of energy sector companies during the research period. The sample was selected using purposive sampling. Data analysis was conducted using multiple linear regression preceded by descriptive statistical tests, classical assumption tests, and hypothesis testing. The results show that profitability and IOS have a positive and significant effect on dividend policy. This indicates that companies with higher profitability and better investment opportunities tend to have a greater ability to distribute dividends and provide positive signals regarding future performance prospects. In contrast, firm size has a negative and insignificant effect, while institutional ownership has a positive but insignificant effect. These findings suggest that company scale and institutional ownership are not necessarily the main determinants of dividend policy in energy sector companies.
Copyright (c) 2026 I Komang Yuda Sastrawan, Gst. Ayu Ketut Rencana Dewi, I Made Dwita Atmaja https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Literasi Keuangan, Risk Tolerance dan Herding Behavior terhadap Keputusan Investasi
This research purpose to analyze the impact of financial literacy, risk tolerance, and herding behavior on investment decisions among Generation Z. The study population consisted of 219 Generation Z individuals who had engaged in investment activities, obtained through purposive judgment sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The result indicate that financial literacy has a positive and significant impact on investment decisions. Risk tolerance also shows a positive and significant impact on investment decisions. Furthermore, herding behavior is found to have a positive dan significant influence on investment decisions. Overall, this study highlights that cognitive, psychological, and social behavioral factors play an important role in shaping investment decisions among Generation Z. In addition, this study provides empirical evidence that improving financial knowledge and awareness can enhance the quality of individual investment decisions, especially in the context of increasing digital financial access. The findings are expected to contribute to the development of behavioral finance literature and serve as a reference for investors, educators, and policymakers in promoting better financial decision making among young investors.
Copyright (c) 2026 Ariani Qonita Rahmi, Pambuko Naryoto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Leverage, Capital Intensity, dan Kepemilikan Institusional terhadap Konservatisme Akuntansi
This study aims to analyze the effect of leverage, capital intensity, and institutional ownership on accounting conservatism in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data used in this study are secondary data obtained from the financial statements of energy sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with certain criteria, resulting in a sample of 60 companies in the energy sector. The data analysis method used is multiple linear regression with the assistance of SPSS (Statistical Product and Service Solutions) software. The results of this study indicate that leverage has a significant effect on accounting conservatism, capital intensity has a significant effect on accounting conservatism, and while institutional ownership has no significant effect on accounting conservatism. This study provides insight into the factors influencing the implementation of accounting conservatism in energy sector companies in Indonesia.
Copyright (c) 2026 Ainun Sakiah Nasution, Mukhzarudfa Mukhzarudfa, Aulia Beatrice Brilliant https://creativecommons.org/licenses/by-sa/4.0
Analisis Persepsi Gen Z tentang Peluang Kerja di Era Digital dan Dampaknya terhadap Pertumbuhan Ekonomi
Generation Z (Gen Z) is a generation that has grown up in a digital environment, making it an important part of modern economic development. This article analyzes Gen Z’s perceptions of job opportunities in the digital era and their impact on national economic growth using a literature study method. The study reviews 31 scientific journals to examine how digital literacy, self-efficacy, and the use of Artificial Intelligence (AI) influence Gen Z’s career preferences. The results show that although Gen Z has strong technological skills, they still face challenges such as generational gaps and skill mismatches with the formal sector. However, their involvement in the gig economy, creative industries, and digital entrepreneurship contributes positively to market efficiency and Indonesia’s economic growth toward the vision of Golden Indonesia 2045. Overall, Gen Z demonstrates a strong ability to adapt to technological change and digital transformation in the labor market. Their familiarity with digital tools enables them to explore new forms of employment that are more flexible and innovation-driven. In addition, their openness to Artificial Intelligence supports the development of modern work systems. Despite existing structural challenges in employment, Gen Z continues to show high potential in shaping future labor market trends. Therefore, strengthening education, skills training, and cross-sector collaboration is essential to optimize their contribution to sustainable economic development in Indonesia.
Copyright (c) 2026 Alfi Nur Fadhilah , Annisa Fauziah Raharjo , Laila Putri Maharani , Linuwih Dina Asih, Nina Farliana https://creativecommons.org/licenses/by-sa/4.0
Cryptocurrency dalam Perspektif Etika Investasi Berbasis Agama Islam
Cryptocurrency as a form of financial technology innovation has sparked widespread discourse in Islamic economics, particularly regarding its ethical status and halal status as an investment instrument. This study aims to systematically review the literature discussing cryptocurrency from the perspective of Islamic investment ethics using a conceptual approach based on normative-theoretical analysis. The research employs a literature review method on 16 selected scientific articles from 2020 to 2025, which address issues of Sharia legality, intrinsic value, asset linkage to the real sector, and the principles of maqashid al-shariah. The results of the study indicate that the majority of research assesses cryptocurrency as having characteristics that are prone to violating the principles of riba, Gharar, and maysir, particularly due to high volatility, the absence of underlying assets, and the dominance of speculative activities. However, some contemporary approaches suggest a contextual interpretation based on maqashid al-shariah, especially if cryptocurrency is directed toward productive purposes and the welfare of the community. The blockchain technology underlying cryptocurrency is also seen as having the potential to realize more inclusive and transparent Islamic finance. The study concludes that the ethical status of cryptocurrency is highly dependent on the context of use, technical structure, and normative oversight by Shariah authorities. Therefore, an interdisciplinary evaluative framework combining fiqh muamalah, Islamic finance theory, and digital technology ethics is needed to assess the suitability of cryptocurrency assets more comprehensively.
Copyright (c) 2026 Nurika Indah Saffela, Eko Suyono https://creativecommons.org/licenses/by-sa/4.0
Pemanfaatan SIPD sebagai Sistem Informasi Akuntansi Manajemen dalam Perencanaan Anggaran Kecamatan Sidoarjo
This study aims to examine the use of the Regional Government Information System (SIPD) as a management accounting information system in the budget planning process at the Sidoarjo District Office. This research applies a qualitative descriptive approach, with data obtained through semi structured interviews, observation of SIPD based budget planning activities, and documentation of planning and budgeting records. The findings show that SIPD has been used effectively to support budget planning, especially in preparing activity budgets, setting budget ceilings, and determining program priorities. The system enhances data integration, consistency, and transparency in the planning process. However, several challenges still exist, including limited staff competence and technical constraints of the system. These results show that although SIPD has an important role in improving the quality of budget planning, its effectiveness depends on user capability and system optimization. Therefore, strengthening human resource capacity and improving system performance are essential to achieving more effective and accountable budget planning.
Copyright (c) 2026 Dewi Anisa Firdaus, Chairil Anwar https://creativecommons.org/licenses/by-sa/4.0
Rasionalitas Organisasional dalam Manajemen Tata Kelola Administratif pada UPT. Balai Latihan Kerja Jember
Administrative governance in public organizations is facing increasingly complex dynamics due to growing demands for transparency, accountability, and efficiency. Although studies on bureaucracy and public administration continue to develop, attention to operational-level administrative practices remains limited, particularly in job training institutions. This study aims to analyze organizational rationality in administrative governance at UPT. Balai Latihan Kerja Jember, focusing on authority structure, administrative procedures, and the use of technology and its implications for governance effectiveness. This research employs a qualitative descriptive approach. Data were collected through non-participant observation and document analysis, and analyzed using data reduction, categorization, and interpretation based on organizational rationality. The findings show that administrative governance is implemented rationally through clear authority structures, standardized procedures, and the use of technology in document management. Technology integration improves efficiency, accessibility, and information traceability, although it still operates alongside conventional systems. This study confirms that organizational rationality is reflected not only in formal rules but also in their consistent implementation. These findings imply the need for more adaptive and accountable administrative governance in public organizations.
Copyright (c) 2026 Kamila Nasywa Aulia Hafizhah, Ilmiyatul Amaliyah, Lana Afiatun Solihah, Mutmainnah Mutmainnah https://creativecommons.org/licenses/by-sa/4.0
Interaksi Konten Tiktok dan FOMO dalam Mendorong Perilaku Impulsive Buying
This study aims to describe the form of student interaction with TikTok content, understand the meaning of the Fear of Missing Out (FOMO) phenomenon, and analyze how the interaction between both factors drives Impulsive Buying behavior. This research employs a qualitative approach with a descriptive case study design involving eight female students of the Faculty of Economics and Business, University of Bandar Lampung, selected through purposive sampling. Data collection techniques included in-depth interviews, observation, and documentation, while data analysis utilized the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing and verification. The results of the study indicate that TikTok content serves as the primary stimulus in shaping student consumption behavior through persuasive visual exposure. FOMO emerges as a powerful psychological mechanism resulting from this exposure, characterized by the anxiety of missing out on trends and the fear of losing opportunities for viral products and time-limited promotions. The interaction between TikTok content and FOMO significantly drives Impulsive Buying behavior, where students tend to make spontaneous purchases without prior planning.
Copyright (c) 2026 Dorotti E Marpaung, Habibburrahman Habibburrahman https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kepemimpinan Transformasional dan Budaya Organisasi terhadap Kinerja Karyawan yang Dimediasi Kepercayaan Interpersonal pada PT Vale Internasional IGP Pomalaa
This study is motivated by the importance of transformational leadership and organizational culture in improving employee performance through interpersonal trust as a mediating factor. The objective of this research is to examine and explain the effect of transformational leadership and organizational culture on employee performance, both directly and indirectly through interpersonal trust at PT Vale Indonesia IGP Pomalaa. This study employs a quantitative approach with an explanatory research design and survey method. Data were collected cross-sectionally through questionnaires and documentation, with a population of 82 permanent employees, all of whom were used as respondents. The data analysis technique used Partial Least Square (PLS). The results indicate that transformational leadership and organizational culture have a positive and significant effect on interpersonal trust. Interpersonal trust also has a positive and significant effect on employee performance. Transformational leadership is proven to have a positive and significant effect on performance, while organizational culture has a positive but not significant effect. Furthermore, interpersonal trust is proven to partially mediate the effect of transformational leadership and fully mediate the effect of organizational culture on employee performance. These findings imply the importance of strengthening leadership and trust in improving performance.
Copyright (c) 2026 Wachyu Priliandi, Rahmat Madjid, La Ode Bahana Adam https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Green Accounting dan Struktur Modal terhadap Kinerja Keuangan dengan Sertifikasi ESG sebagai Variabel Pemoderasi pada Perusahaan Sektor Energi di Daftar Efek Syariah (2021–2024)
This study aims to analyze the influence of green accounting and capital structure on the financial performance of sharia-based energy sector companies, as well as to examine the role of Environmental, Social, and Governance (ESG) certification as a moderating variable. The research employs a quantitative approach using secondary data from annual reports and sustainability reports of companies listed in the Sharia Securities List (DES) during the 2021–2024 period. The sample consists of 60 companies with a total of 238 observations analyzed through panel data regression using the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The findings indicate that green accounting and capital structure do not significantly affect financial performance measured by Return on Assets (ROA). ESG certification also shows no significant effect, either directly or as a moderating variable. However, simultaneous testing reveals that the overall research model significantly explains variations in financial performance. These findings suggest that sustainability practices and financial policies in sharia-based energy companies have not yet optimally influenced short-term financial performance while still contributing to the development of sustainable accounting and finance literature.
Copyright (c) 2026 Mahruzal Mahruzal, Muammar Khaddafi, Sri Mulyati https://creativecommons.org/licenses/by-sa/4.0
This study aims to analyze the influence of leverage, capital intensity, and institutional ownership on accounting conservatism in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research data uses secondary data obtained from the financial statements of energy sector companies with a sample of 60 companies selected through the purposive sampling method based on certain criteria. Data analysis was carried out by multiple linear regression using SPSS (Statistical Product and Service Solutions) software. The results show that leverage has a significant effect on accounting conservatism, which indicates that corporate debt levels encourage the application of conservative principles in financial reporting. Capital intensity has also been shown to have a significant effect on accounting conservatism, confirming that investing in fixed assets influences the tendency of companies to be more cautious in the recognition of profits. In contrast, institutional ownership has no significant effect on accounting conservatism, so the role of institutional investors in encouraging conservative practices does not appear to be dominant in the energy sector. These findings contribute to the development of the accounting literature and provide practical implications for company management and stakeholders in understanding the factors influencing accounting conservatism.
Peran Corporate Social Responsibility dalam Memoderasi Pengaruh truktur Modal terhadap Nilai Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2021-2024
This study aims to examine how capital structure affects firm value, considering the role of Corporate Social Responsibility (CSR) as a mediating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is conducted due to the heavy reliance of mining companies on debt financing for operational costs, as well as the increasing requirements for disclosing social and environmental responsibilities.The research employs a quantitative approach with a descriptive-verificative research design. Data were obtained from companies’ financial statements and sustainability reports, with a sample consisting of 19 companies or 76 observations over four years. Data analysis was carried out using the Partial Least Squares (PLS) technique with WarpPLS 8.0 software. The results indicate that capital structure has a negative and significant effect on firm value. Meanwhile, CSR is not able to mitigate the impact of capital structure on firm value. These findings suggest that high levels of debt can reduce firm value, and CSR disclosure is not yet strong enough to strengthen this relationship. The study concludes that effective capital structure management plays a more significant role in enhancing firm value compared to CSR as a mediating factor. Future research is recommended to include additional variables that may influence firm value.
Copyright (c) 2026 Dita Novitasari, Amin Sadiqin, Anita Kartika Sari https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Content Marketing dan Electronic Word Of Mouth terhadap Purchase Decision dengan Price Discount Sebagai Variabel Moderating
The skincare industry in Indonesia is growing rapidly along with globalization, resulting in quite strong competition among skincare brands. Wardah, is a local skincare and cosmetic brand that was founded in 1985. In recent years, Wardah moisturizer has experienced sales fluctuations due to innovation and the increasingly strong brand image of competitors. In this situation, Wardah needs to implement the right strategy to maintain its competitiveness in the market. This study aims to explore the effect of Content Marketing and Electronic Word of Mouth on Purchase Decisions with Price Discount as a moderating variable on Wardah moisturizer products on Shopee. The research sample consisted of 230 respondents with an age range of over 18 years, determined through purposive and accidental sampling. Data were analyzed using the Structural Equation Modeling (SEM) method with the Smartpls 4.0 analysis tool. The research results indicate: (1) content marketing has a positive and significant effect on purchase decisions, (2) electronic word of mouth has a positive and significant effect on purchase decisions, (3) price discounts have a positive and significant effect on purchase decisions, (4) content marketing has a positive and insignificant effect on purchase decisions moderated by price discounts, (5) electronic word of mouth has a positive and insignificant effect on purchase decisions moderated by price discounts. These findings indicate that companies need to emphasize relevant content marketing strategies and involve influencers or brand ambassadors to strengthen reviews circulating on the platform.
Copyright (c) 2026 Artha Aprilia, Lutfi Lutfi, Diqbal Satyanegara https://creativecommons.org/licenses/by-sa/4.0
Penerapan Teknik Audit Investigatif dalam Akuntansi Forensik untuk Mengungkap Fraud pada PT Dana Syariah Indonesia (DSI)
This study examines the use of investigative audit techniques in forensic accounting to detect Fraud at PT Dana Syariah Indonesia (DSI), as indicated by delays in investor fund disbursement, inconsistencies in financial statements, and limited transparency in fund management. Using a descriptive qualitative approach through a literature review of relevant academic sources, the study finds that techniques such as follow the money, document and financial statement analysis, investigative interviews, and transaction pattern analysis are effective in uncovering complex and hidden Fraud. Moreover, forensic accounting strengthens these findings through in-depth financial analysis and the presentation of legally accountable evidence, demonstrating that the integration of both approaches is effective in revealing Fraud and enhancing transparency and accountability in financial management. The study also highlights the importance of strengthening internal control systems, improving corporate governance, and increasing supervision in financial institutions to minimize the risk of Fraudulent practices. In addition, the application of investigative audit techniques can support law enforcement processes by providing accurate and reliable evidence. Therefore, the implementation of forensic accounting and investigative audits is considered essential in maintaining public trust and ensuring the integrity of financial management within investment companies.
Copyright (c) 2026 Siti Nur Azizah, Nensi Rahma Nor Hakiki, Trenda Indri Ardianti, Nanda Lutfiah Cahya May Salva, Tries Ellia Sandari https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Laju Inflasi dan Pertumbuhan Ekonomi serta Kebijakan Koefisien Alpha terhadap Kenaikan Upah Pasca Terbitnya PP No 49/2025 dan Keputusan Gubernur Jawa Barat di Kabupaten Purwakarta
This study aims to analyze the effect of inflation and economic growth on the Regency Minimum Wage (UMK) in Purwakarta Regency and to simulate the impact of the latest government regulation, Government Regulation Number 49 of 2025. The research employs a quantitative approach with a causal associative design, supported by descriptive analysis and policy simulation. The data used are secondary time series data from 2015 to 2025 obtained from the Central Statistics Agency (BPS) and related institutions. Data analysis techniques include multiple linear regression and policy simulation modeling. The results indicate that simultaneously, inflation and economic growth do not have a significant effect on the UMK in Purwakarta Regency, as shown by a significance value of 0.685 (>0.05) and a coefficient of determination of 0.090. Partially, both variables also show no significant effect, suggesting that minimum wage determination is more influenced by policy factors and industrial relations dynamics rather than macroeconomic variables. Meanwhile, the policy simulation results reveal that changes in the alpha coefficient (α) in Government Regulation No. 49 of 2025 significantly affect the magnitude of UMK increases, where a higher α value leads to a greater contribution of economic growth to wages. This study highlights the crucial role of policy in moderating the relationship between economic variables and labor welfare.
Copyright (c) 2026 Rusman Ali, Tri Hadi Sulistyanto https://creativecommons.org/licenses/by-sa/4.0
Analisis Efisiensi Penggunaan Anggaran Program Pendaftaran Tanah Sistematis Lengkap (PTSL) di ATR/BPN Kabupaten Jember
This study aims to analyze the efficiency of budget utilization in the Complete Systematic Land Registration program (PTSL) at the ATR/BPN Office of Jember Regency in 2025. This research employs a descriptive quantitative approach. Primary data were obtained from budget realization reports and program output reports through interviews with financial staff, consisting of two components: Land Plot Maps (PBT) and Land Rights Certificates (SHAT). Data were analyzed using budget efficiency ratio and unit cost methods, referring to the Ministry of Home Affairs Decree No. 690.900-327 of 1996. The results show that the PBT program absorbed 93.14% of the total PTSL budget of Rp 6,321,578,000, categorized as less efficient (90%–100% range), with a unit cost of Rp 433,352 per hectare and budget productivity of 2.31 Ha per million rupiah. Meanwhile, the SHAT program absorbed only 6.86% of the total budget, categorized as highly efficient (<60%), with a unit cost of Rp 49,571 per certificate and productivity of 20.17 certificates per million rupiah. Despite the large proportion of PBT expenditure, this does not reflect wasteful spending but rather reflects the technical structure of PTSL, where land mapping must be completed before certificate issuance can proceed.
Copyright (c) 2026 Futihat Fadhilatuz Zahro, Alfian Nuril Firdaus, Dian Navi Syahuda, Nurul Setianingrum https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kompensasi Eksekutif, Company Size, Leverage terhadap Penghindaran Pajak
During the 2019–2024 period, this study is to investigate and present empirical data about the impact of executive compensation, company size, and leverage on tax avoidance in firms in the property and real estate industry that are listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative research methodology. Purposive sampling was used to choose 114 observational data points from 92 property and real estate businesses between 2019 and 2024, depending on pre-established parameters. Annual reports and sustainability reports from the Indonesia Stock Exchange's official website are used as secondary data in this study. Descriptive statistics and panel data regression analysis with EViews 12 software are examples of data analysis methodologies. According to the simultaneous test results, tax avoidance is impacted concurrently by executive compensation, company size, and leverage. However, the findings of the partial test indicate that while executive compensation and company size do not significantly affect tax avoidance, leverage does.
Copyright (c) 2026 Wulan Jumiarti, Vivi Iswanti Nursyirwan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kompensasi Finansial dan Pengembangan Karier terhadap Loyalitas Karyawan pada PT Pelindo (Persero) Regional 4
Employee loyalty plays a vital role in sustaining organizational stability and improving workforce performance, particularly within state-owned enterprises operating in strategic service industries. This study aims to examine the relationship between financial compensation and career development on employee loyalty at PT Pelindo (Persero) Regional 4, both individually and collectively. A quantitative research approach was employed in this study. Data were gathered through questionnaires distributed to 63 employees as respondents. The analysis utilized multiple linear regression to explore the relationships and the extent of influence between the independent variables financial compensation and career development and the dependent variable, employee loyalty. The findings reveal that financial compensation has a negative yet statistically significant impact on employee loyalty. In contrast, career development demonstrates a positive and significant effect on employee loyalty. When considered simultaneously, both financial compensation and career development significantly influence employee loyalty at PT Pelindo (Persero) Regional 4. These results highlight that employee loyalty is shaped not only by monetary rewards but also by opportunities for career advancement and professional growth. Consequently, organizations should develop compensation systems and career development initiatives that are aligned with employee expectations and organizational objectives.
Copyright (c) 2026 Aulia Agustina, Ismail Rasulong, Nurinaya Nurinaya https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Motivasi Berwirausaha dan Kompetensi Sumber Daya Manusia terhadap Niat Berwirausaha Mahasiswa Fakultas Ekonomi
This study aims to analyze the influence of entrepreneurial motivation and human resource competence on the entrepreneurial intentions of students at the Faculty of Economics, Universitas Pendidikan Ganesha. This research employs a quantitative approach with a causal research design. The sample consists of 100 students selected using purposive sampling techniques. Data were collected through a structured questionnaire using a Likert scale, which had been tested for validity and reliability. The data analysis technique used was multiple linear regression with the assistance of SPSS software, preceded by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results show that simultaneously, entrepreneurial motivation and human resource competence have a positive and significant effect on students’ entrepreneurial intentions. Partially, both entrepreneurial motivation and human resource competence also have a positive and significant effect on entrepreneurial intentions. These findings indicate that enhancing students’ motivation and competence can foster entrepreneurial intentions; therefore, entrepreneurship development in higher education should focus on strengthening these two aspects.”
Copyright (c) 2026 L.D. Maharani, I.B.K. Suarmaja https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Brand Image dan Product Knowledge terhadap Minat Beli Smartphone iPhone
This study aims to analyze the effect of brand image and product knowledge on purchase intention of iPhone Smartphones among students of the Management Study Program at Universitas Pendidikan Ganesha. Purchase intention reflects consumers’ tendency to buy a product after evaluating various alternatives. A strong brand image and adequate product knowledge are considered important factors influencing consumer decisions. This research uses a quantitative approach with a causal research design. The sample consisted of 95 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results show that brand image has a positive and significant effect on purchase intention. Product knowledge also has a positive and significant effect on purchase intention. Simultaneously, both variables significantly influence purchase intention toward iPhone Smartphones. These findings imply that companies need to strengthen brand perception and improve consumer understanding of product attributes to increase purchase intention.
Copyright (c) 2026 Made Yudi Tanara, Ni Luh Wayan Sayang Telagawathi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Persepsi Risiko dan Financial Wellbeing terhadap Keputusan Investasi dengan Overconfidence Bias sebagai Variabel Moderasi pada Gen Z di Parepare
The purpose of this study is to examine how risk perception and financial health affect investment decisions among Generation Z in Parepare City, as well as how biinfluences these factors. The growing involvement of Generation Z in digital investing activities, which is not necessarily accompanied by the capacity to make logical investment decisions, is the driving force for this study. According to behavioral finance, financial circumstances, personal psychological biases, and subjective judgments all have an impact on investing choices in addition to logical ones. This study used a quantitative methodology, using questionnaires to collect data. With the aid of SmartPLS software, the Partial Least Square–Structural Equation Modeling (PLS-SEM) approach was used to evaluate the gathered data. The study's findings show that Generation Z's investment choices in Parepare City are significantly influenced by their sense of risk. This implies that respondents are more mature and cautious when making financial decisions if they have a better grasp of investment hazards. Investment choices are also significantly impacted by financial wellness. This suggests that individuals who are able to meet their demands, feel financially secure, and have more stable financial circumstances are often better equipped to make investment decisions. In the meanwhile, neither the impact of financial wellness nor the impact of risk perception on investment decisions can be mitigated by overconfidence bias. These results show that direct factors, including risk perception and financial wellness, have a greater impact on Generation Z's investment decisions in Parepare City than interactions involving overconfidence bias. Therefore, even though not all behavioral biases serve as moderating variables, this study supports the behavioral finance concept that investing decisions are impacted by psychological factors and financial situations.
Copyright (c) 2026 Putri Kasih, Indrayani Indrayani, Sri Wahyuni Nur, Besse Faradiba https://creativecommons.org/licenses/by-sa/4.0
Intensi Berwirausaha Mahasiswa Akuntansi: Pengujian Extended Theory of Planned Behavior pada Universitas Negeri Makassar
Entrepreneurial intention among accounting students deserves empirical attention because accounting competence does not automatically lead students to choose entrepreneurship as a career path. This study examines how attitude toward entrepreneurship, subjective norms, perceived behavioral control, and entrepreneurship education support shape entrepreneurial intention among students of the Department of Accounting Science, Universitas Negeri Makassar. A quantitative explanatory design was applied to 205 students who had completed an entrepreneurship course and met the purposive sampling criteria. Data were obtained through a closed questionnaire using a five-point Likert scale and analyzed using multiple linear regression after validity, reliability, and classical assumption tests were fulfilled. The analysis shows that attitude toward entrepreneurship (β = 0.203; p < 0.001), subjective norms (β = 0.212; p < 0.001), perceived behavioral control (β = 0.382; p < 0.001), and entrepreneurship education support (β = 0.168; p = 0.004) positively contribute to entrepreneurial intention. The model is significant simultaneously and explains 46.7% of the variance in entrepreneurial intention. Perceived behavioral control is the strongest predictor, indicating that students’ confidence in planning, financing, managing, and controlling business activities is central to their entrepreneurial intention. The findings imply that entrepreneurship learning in accounting programs should be designed around practical business projects, mentoring, financial simulation, and incubation activities.
Copyright (c) 2026 Sri Utami, Dwi Utami, Magfirah Wahyu Ramadhani https://creativecommons.org/licenses/by-sa/4.0
Dampak Eskalasi Konflik Geopolitik Timur Tengah Terada Estimasi Akuntansi dan Volatilitas Saham Perusahaan Energi BEI
The escalation of geopolitical conflict in the Middle East, particularly the conflict involving Iran, Israel, and the United States from 2024 to 2026, has caused significant shocks to the global energy market and the dynamics of corporate financial reporting. This study aims to analyze the impact of the escalation of the conflict on two main dimensions: (1) changes in accounting estimates in energy companies listed on the Indonesia Stock Exchange (IDX), and (2) volatility in energy sector stock prices as a reflection of market perception. This study uses a descriptive qualitative approach with a case study method through a review of financial report documents, company disclosures, stock market data, and analysis of economic news sourced from secondary data. The research objects include major energy issuers on the IDX, including MEDC, ENRG, ELSA, PGAS, RAJA, and ESSA. The results show that the escalation of the conflict directly encourages companies to revise accounting estimates in the aspects of asset impairment, liability provisions, going concern assumptions, and estimates of the fair value of financial instruments. At the same time, the stock market exhibited an asymmetric response, with shares of oil and gas producers experiencing sharp increases in response to the surge in oil prices, while the Jakarta Composite Index (JCI) as a whole was depressed. This research contributes to the growing literature that integrates accounting and capital market finance in the context of geopolitical risk, a perspective rarely studied simultaneously in the Indonesian context.
Copyright (c) 2026 Muhamad Fibril Abhigail https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Tax Avoidance dan Leverage terhadap Nilai Perusahaan Sektor Consumer Non Cyclicals yang terdaftar di Bursa Efek Indonesia Periode Tahun 2022-2024
This study aims to analyze the effect of Tax Avoidance and Leverage on Firm Value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Employing a quantitave approach, secondary data were gathered form annual financial statements on the official IDX website. Purposive sampling was utilized, yielding a final sample of 20 companies (60 total observations). Data analysis was performed using multiple linear regression, classicall assumption tests, and hypothesis testing, specifically the T-test and F-test. The empirical results demonstrate that, partially, tax avoidance does not significantly effect firm value ( P = l0.574 > 0.05 ). Similary, leverage exhibits no significant partial effect on firm value. Simultaneously, tax avoidance and leverage do not significants influence the firm value of consumer non-cyclicals companies, showing a low coefficient of determination. Furthermore, these independent variabels are proven to be unable to predict any changes in market valuation. These fidings imply that market valuation in this sector is driven predominantly by external factor or broader operational performance rather than tax management Consequently, managements should prioritize enhancing fundamental operational value over tax minimization or debt scaling.
Copyright (c) 2026 Suci Anggun Febianti, Ratnaningrum Ratnaningrum https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Capital Intensity, Inventory Intensity dan Sales Growth terhadap Tax Avoidance
This study aims to examine the effects of capital intensity, inventory intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all publicly traded companies operating in the property and real estate sector. A purposive sampling technique was applied based on predetermined criteria, resulting in a sample of 21 companies. The study used secondary data obtained from the companies’ annual financial reports and published information. Panel data regression analysis was employed to test the proposed hypotheses, with data processing conducted using E-Views software version 13. The findings show that capital intensity, inventory intensity, and sales growth simultaneously have a significant effect on tax avoidance. This indicates that the three independent variables, when considered together, contribute to variations in corporate tax avoidance practices. The partial analysis provides specific results. Capital intensity has an effect on tax avoidance, suggesting that the proportion of company investment in fixed assets is associated with tax avoidance behavior. Inventory intensity also affects tax avoidance, indicating that the level of investment in inventories is related to tax strategies. In contrast, sales growth does not affect tax avoidance.
Copyright (c) 2026 Tiara Hisana Azka, Imar Halimah https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Deferred Tax Expense, Firm Size dan Transfer Pricing terhadap Tax Avoidance
The purpose of this study is to test and provide empirical evidence whether Deferred Tax Expense, Firm Size, and Transfer Pricing have an effects on Tax Avoidance. This study uses a quantitative method. The population used in this study is the financial statements of 128 Consumer Non-Cyclical (CNC) sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sample used a purposive sampling technique from 128 Consumer Non-Cyclical (CNC) sector companies, of which 35 companies met all criteria. So the final number of observations used in this study was 175 data (35 companies × 5 years). The data collection technique used in this study was the collection and recording of financial statements obtained from the Indonesia Stock Exchange website. The result of this study indicate that Deferred Tax Expense and Firm Size have no significant effects on Tax Avoidance and Transfer Pricing has a significant negative effects on Tax Avoidance, in addition, Deferred Tax Expense, Firm Size, and Transfer Pricing simultaneously have a positive and significant effects on Tax Avoidance.
Copyright (c) 2026 Ibhet Wardana, Imar Halimah https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Independensi dan Kompetensi Auditor terhadap Kualitas Hasil Audit melalui Penggunaan Audit Technolgy
This study aims to comprehensively examine the direct effects of auditor independence and competence on audit quality, while also evaluating the mediating role of audit technology at the Dompu Regency Inspectorate. A quantitative approach was used with primary data collected via a questionnaire. Using a census method and specific inclusion criteria, this study obtained a valid sample of 45 auditors with at least one year of audit experience at the Dompu Regency Inspectorate, West Nusa Tenggara. The framework involved four variables: auditor independence, auditor competence, audit technology, and audit quality. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. The PLS-SEM analysis showed that auditor competence and audit technology have a significant positive direct effect on audit quality. Interestingly, auditor independence does not directly affect audit quality. Auditor competence was also found to significantly increase the use of audit technology, whereas auditor independence did not. Furthermore, audit technology was not found to significantly mediate the effects of either auditor competence or auditor independence on audit quality. This indicates that, in the context of this study, audit technology plays a more dominant role as a direct predictor of audit quality than as a mediating mechanism for auditor competence or independence. Theoretically, this study enriches Agency Theory by confirming that the independence of internal auditors embedded within the very organizational structure they oversee tends to be less effective without the support of other mechanisms, while competence remains the primary determinant of audit quality both directly and through the use of audit technology in line with the propositions of the Technology Acceptance Model (TAM). Practically, these findings encourage local governments to prioritize programs to enhance auditor competence through training and certification, as well as investment in audit technology, rather than merely emphasizing formal independence, in order to strengthen local financial accountability. Further research is recommended to expand the sample scope to include several other regional inspectorates and to explore other factors outside the model, such as management support and information technology infrastructure.
Copyright (c) 2026 Kariani Kariani, M. Ikhwan Mansyuri, Rizky Ramadhan https://creativecommons.org/licenses/by-sa/4.0