Journal Title: Trending: Jurnal Manajemen dan Ekonomi Initials: Trending Frequency: Januari, April, Juli dan Oktober Print ISSN: 2964-531X Online ISSN: 2962-083X Editor in Chief: Dr. Ir. Achmad Daengs GS, SE, MM, CPPM DOI: 10.30640 Publisher: Universitas 45 Surabaya Trending: Jurnal Manajemen dan Ekonomi, P-ISSN: 2964-531X dan E-ISSN: 2962-083X (online) yang berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal Manajemen dan Ekonomi berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober). Jurnal ini terakreditasi SINTA 5 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 156/C/C3/KPT/2026 tanggal 7 April 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 2 Tahun 2025), dimulai dari Volume 1 Nomor 3 Tahun 2023 sampai Volume 6 Nomor 2 Tahun 2028. Essebet PAKDE4D SYAIR HK yutogel Indexed by: <a title="scholar.google" href="https://scholar.google.com/citations?hl=id&view_op=list_works&authuser=8&gmla=AC6lMd_L_MhQwmJ3lrWntcDIyyd0lD7grFzzX4_DxyzciiJ8IUzrp2bRb7ZjAjnrS6DTl8Gd4JA0snajAMpTzSgKqgBr7VaAfDpZxLdBO-Jfc57YlaOfVAK5qA&user=1wqRGnYAAAAJ&gmla=AC6lMd8E4jXI1DU5JsR8amEK1c_3Hu5twLkV42VB_9AgpKiPX-X9Uq8tLvfkZRBNk5EOtlwUAQkrR4tLfVmtEVSLjamUDfWeVaYjC8aslbSv2oxeroHLBB-R6A&sciund=17535359581398842499&gmla=AC6lMd8Q3M3yBfW5EslF5cVqAhq7PCmsZwG909Ifn-WygYHpzjlyHtiogcFucjwtwJLdf_FIzJWYqIMJn2YFPhztHF3O93K0so4X5bJLeZm8IEO7QUaBkx-Egw&sciund=12916869499329224275" target="_blank" rel="noopener"> Journal Sponsors and Partners :
Pengaruh Virtual Try-On Berbasis Augmented Reality terhadap Keputusan Pembelian Produk Lipstick pada Mahasiswa Tata Rias dan Kecantikan
The global digital era has driven transformation across various aspects of life, including changes in communication patterns, access to information, and consumer shopping behavior. These changes have contributed to the increasing popularity of online shopping due to its convenience and flexibility. However, online purchasing continues to face several challenges, such as discrepancies between consumer expectations and the actual products received, resulting from the inability to physically examine or try products before purchase. Nevertheless, transactions on online marketplaces, particularly in the beauty industry, continue to grow. To enhance consumer trust and facilitate the purchase decision-making process, Shopee has introduced an AR-based VTO feature that enables consumers to virtually try on lipstick products before making a purchase. This study employed a quantitative method with a descriptive approach and a causal associative research design. The sample was selected using a purposive sampling technique based on predetermined criteria, while the sample size was determined using the Slovin formula. The findings indicate that AR-based VTO has a positive and significant effect on consumers' purchase decisions for lipstick products. These results suggest that the implementation of VTO technology enhances consumer trust, supports online purchase decision-making, and provides valuable insights for online marketplaces and cosmetic industry stakeholders in developing a better digital shopping experience.
Copyright (c) 2026 Eka Syafitri, Rahmi Oktarina https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pelatihan Teknis terhadap Kinerja Karyawan pada Pabrik Kelapa Sawit
This study aims to analyze the effect of technical training on employee performance in a palm oil mill. The background of this research is based on the importance of improving the quality of human resources to support company productivity, especially in the palm oil industry, which relies heavily on the technical skills and competencies of its workforce in daily operations. This research uses a quantitative approach with data collection techniques through questionnaires, direct observations, and supporting documentation. The population in this study consisted of 80 employees in the processing section, all of whom were used as research samples to obtain comprehensive and accurate results. The results show that technical training has a positive and significant effect on employee performance. Employees who receive structured and continuous training demonstrate clear improvements in work quality, quantity, efficiency, and timeliness in completing assigned tasks. In addition, training also enhances employees’ understanding of operational procedures and safety standards. In conclusion, technical training plays a crucial and strategic role in improving employee performance; therefore, companies are expected to continuously develop, evaluate, and implement effective and sustainable training programs to maintain competitiveness and operational excellence.
Copyright (c) 2026 Bonatua Siagian, Yose Andre Sinuhaji https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Social Media Marketing dan Content Quality terhadap Brand Awareness pada Pengguna Instagram
The rapid growth of digital platforms has driven companies to leverage Instagram as a strategic marketing channel for building Brand Awareness (BA) in an increasingly competitive landscape. This study examines the effect of Social Media Marketing (SMM) and Content Quality (CQ) on BA among Instagram users, both partially and simultaneously. Grounded in Marketing 4.0 theory (Kotler, 2016) and brand awareness constructs (Keller, 2013), SMM is measured through six indicators including posting consistency and Instagram feature utilization, while CQ is assessed through visual appeal, content relevance, and informational value. A quantitative survey method was employed, involving 230 active Instagram users selected through purposive sampling. Data were collected via a Likert-scale (1–5) online questionnaire and analyzed using IBM SPSS Statistics 27 through validity, reliability, classical assumption tests, and multiple linear regression. Simultaneous testing revealed that SMM and CQ significantly affect BA (F = 178.215; sig. <0.001). Partially, SMM shows no significant effect on BA (β = 0.028; sig. = 0.603), while CQ demonstrates a positive and significant effect (β = 0.825; sig. <0.001) as the dominant variable. The R² value of 0.617 indicates that 61.7% of BA variation is explained by both variables. These findings establish content quality as the primary determinant of brand awareness on Instagram, and brands are advised to prioritize creative, relevant, and informative content strategies.
Copyright (c) 2026 Jacklin Claudia Culivan, Adryan Rachman https://creativecommons.org/licenses/by-sa/4.0
The Integration of Indonesia’s Capital Market with the Global Economy: Opportunities, Challenges, and Policy Strategies
This study analyzes the degree of integration between Indonesia's capital market and global financial markets in the post-COVID-19 era of economic openness. Using a quantitative approach with panel data from 2015 to 2024, the research identifies correlation patterns between the Jakarta Composite Index (JCI) and major global stock market indices, including the S&P 500, MSCI Emerging Markets, and Nikkei 225. Findings reveal that the correlation between JCI and global indices increased significantly post-2020, reaching an average of 0.68 compared to 0.41 in the preceding period. The study also identifies three primary opportunities arising from this integration: enhanced market liquidity, diversification of the investor base, and broader access to foreign capital. Conversely, four critical challenges are identified: short-term capital flow volatility, rupiah exchange rate vulnerability, dependence on global sentiment, and regulatory gaps relative to international standards. Based on this analysis, five policy strategies are formulated, encompassing the strengthening of macroprudential frameworks, development of hedging instruments, capital market infrastructure modernization, regulatory harmonization with IOSCO standards, and enhancement of domestic investor financial literacy. The implications are relevant for policymakers at OJK, Bank Indonesia, and capital market participants in formulating strategies to navigate global financial market dynamics.
Copyright (c) 2026 Mesrani Togatorop, Muhammad Katma, Jeni Anggresa, Jesicha Makdalena, Tia Ananda Putri, Yanti Yanti, Sherly Natalia, Benius Benius https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Produksi dan Ekspor Kopi terhadap PDRB di Pulau Jawa (2015–2024)
This study analyzes the effect of coffee production and exports on the Gross Regional Domestic Product (GRDP) of Java Island for the period 2015–2024. Java Island plays a strategic role in the national economy, both in the industrial and agricultural sectors, including coffee as one of its key plantation commodities. Using a qualitative descriptive approach with time-series secondary data sourced from the Central Statistics Agency (BPS), the Ministry of Agriculture, the Ministry of Trade, and the International Coffee Organization (ICO), this study examines trends in coffee production, export performance, and their relationship to GRDP. The findings show that coffee production in Java demonstrated an overall increasing trend, reaching a peak of 807.58 thousand tons in 2024, although minor fluctuations occurred in certain years. Coffee exports were also volatile, with notable declines in 2018 and 2023 due to climate disruptions and global demand pressures, while 2024 recorded the highest export value at USD 1,624,121.5 million. The relationship between coffee production and exports toward GRDP is positive, as increasing production and export activity expand the value added in the plantation subsector and stimulate related economic activities. East Java demonstrated the strongest contribution due to its large production base and export infrastructure, while West Java excelled in product quality and premium market access. The study concludes that improving coffee quality, post-harvest processing, and export market expansion are essential for maximizing coffee's contribution to regional economic growth.
Copyright (c) 2026 Syifa Ardhana, Adelia Sifadilla, Nazwa Silva Fauziah, Nindya Kirana Putri Sandy, Ahmad Setiawan Nuraya https://creativecommons.org/licenses/by-sa/4.0
Dampak Budaya Organisasi dan Komitmen Afektif terhadap Retensi Karyawan Generasi Z di Industri Kreatif
Changes in the workforce composition, now dominated by Generation Z, present new challenges for organizations, particularly in retaining employees in the highly dynamic and talent-driven creative industry. This generation is known for its unique characteristics, such as a tendency toward high job mobility, a need for a flexible work environment, and an orientation toward meaning and emotional attachment in their work. This study aims to analyze the influence of organizational culture and affective commitment on Generation Z employee retention, as well as to test the role of affective commitment as a mediating variable in this relationship. This study employs a quantitative approach with an explanatory design. Data were collected via a questionnaire distributed to 120 respondents who are Generation Z employees in the creative industry sector. Data analysis was conducted using multiple linear regression and mediation tests to identify direct and indirect relationships among the variables. The results indicate that organizational culture and affective commitment have a positive and significant effect on employee retention. Furthermore, affective commitment was found to act as a mediating variable that strengthens the influence of organizational culture on retention. These findings indicate that a supportive work environment not only has a direct impact on employees’ desire to stay, but also enhances emotional attachment, which ultimately strengthens employee loyalty. This study suggests that strategies for retaining Generation Z employees should not focus solely on structural aspects of the organization but must also consider psychological dimensions, particularly in building emotional bonds between employees and the organization. Thus, developing an adaptive and humanistic organizational culture is key to improving employee retention in the creative industry.
Copyright (c) 2026 Poltak Evencus Hutajulu https://creativecommons.org/licenses/by-sa/4.0
The Future of Work: Pengaruh Digital Leadership terhadap Employee Wellbeing melalui Work Engagement pada Organisasi Hybrid
This study aims to analyze the effect of digital leadership on employee wellbeing through work engagement in hybrid organizations. This research employed an explanatory quantitative approach involving 100 employees who work in organizations implementing hybrid work systems, selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS by evaluating the measurement model and structural model. The findings show that digital leadership has a positive and significant effect on work engagement, work engagement has a positive and significant effect on employee wellbeing, and digital leadership also directly influences employee wellbeing. The indirect effect test confirms that work engagement partially mediates the relationship between digital leadership and employee wellbeing. These results indicate that effective digital leadership, characterized by clear communication, virtual coordination, emotional support, and adaptive digital culture, can strengthen employees’ engagement and wellbeing in hybrid work settings. The study suggests that organizations should develop human-centered digital leadership practices to maintain employee engagement, reduce digital work pressure, and promote sustainable wellbeing in the future of work.
Copyright (c) 2026 Edi Purwanto; Ahmad Sabri, Imam Tazali, Ery Suryanti, Teni Agustina https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Digital Leadership, Employee Engagement, dan Psychological Safety terhadap Kinerja Pegawai Perumda Air Minum Tirta Bahari Kota Tegal
This study aims: 1) To test and measure how big the percentage and analyze the influence of Digital Leadership on Employee Performance 2) To test and measure how big the percentage and analyze the influence of Employee Engagement on Employee Performance 3) To test and measure how big the percentage and analyze the influence of Psychological Safety on Employee Performance 4) To test and measure how big the percentage and analyze the influence of Digital Leadership, Employee Engagement, and Psychological Safety on Employee Performance. The type of research used in this study is a quantitative approach, this study has a population of 284 with a sample of 74 respondents. Based on the analysis and discussion, it can be concluded that H1: Digital Leadership has a positive and significant effect on Employee Performance with a t-count value of 2.117> t-table 1.661 and Digital Leadership sig. value 0.038 <0.05, H2: Employee Engagement has a positive and significant effect on Employee Performance. with a t-count value of 0.401 <t-table 1.666 and sig. value. 0.689 > 0.05, H3: Psychological Safety has a positive and significant effect on Employee Performance with a calculated t-value of 4.631 > t-table 1.666 and a significant value of 0.000 < 0.05, H4: Digital Leadership, Employee Engagement, and Psychological Safety simultaneously have a positive and significant effect on Employee Performance with a calculated F-value > F-table (16.349 > 2.73) and a significant value of 0.000 < 0.05, and an influence value of 38.7%.
Copyright (c) 2026 Setiawan Firmansyah, Hendri Sucipto, Muhammad Syaifulloh, Akbar Nuur Purnama https://creativecommons.org/licenses/by-sa/4.0
Peran Komunikasi Organisasi dalam Meningkatkan Efektivitas Pengawasan Internal di Inspektorat Kabupaten Jember
This research aims to comprehensively analyze the role of organizational communication in improving the effectiveness of internal supervision at the Jember Regency Inspectorate. The study also emphasizes how communication patterns contribute to strengthening coordination between structural units in supervisory practices. Utilizing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and documentation involving leadership and auditors, allowing for a rich and contextual understanding of supervisory processes. The results indicate that organizational communication serves as a significant booster factor for supervisory effectiveness. Transparent information flow enhances auditor comprehension, while the regulative function ensures compliance with Standard Operating Procedures (SOP). These communication mechanisms also support consistency in implementing supervisory tasks across different units. Furthermore, persuasive and integrative communication proved effective in reducing resistance from supervision objects, thereby fostering a dialogic and conducive working environment and improving mutual understanding between stakeholders. The study concludes that the integration of sound communication management is an absolute prerequisite for establishing clean and transparent government governance, particularly in strengthening accountability and public sector performance within local government institutions.
Copyright (c) 2026 Hersa Farida Qoriani, Tira Anggraini, Novita Ayu Safitri, Nila Varadisa https://creativecommons.org/licenses/by-sa/4.0
Omnichannel Marketing Strategy to Increase Customer Satisfaction and Loyalty in Beverage MSMEs in Mojokerto Regency
The rapid development of digital technology has transformed consumer purchasing behavior in the food and beverage sector by enabling purchases through multiple online and offline channels. This condition requires Micro, Small, and Medium Enterprises (MSMEs) to implement integrated marketing strategies to improve customer satisfaction and loyalty. This study aims to analyze the effect of omnichannel marketing strategies on customer satisfaction and customer loyalty in beverage MSMEs in Mojokerto Regency, Indonesia. A quantitative approach with a survey method was used, involving 130 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using SPSS through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²). The results show that all research instruments were valid and reliable. Omnichannel marketing has a positive and significant effect on customer loyalty, with a regression coefficient of 0.421 and a t-value of 5.872 (p < 0.05). Customer satisfaction also has a positive and significant effect on customer loyalty, with a regression coefficient of 0.389 and a t-value of 5.214 (p < 0.05). Simultaneously, omnichannel marketing and customer satisfaction significantly influence customer loyalty, as indicated by an F-value of 74.321 and a significance level of 0.000. The R² value of 0.681 indicates that 68.1% of customer loyalty variation is explained by both variables.
Copyright (c) 2026 Ina Dwi Wijayanti, Edwin Pondi Suwanto https://creativecommons.org/licenses/by-sa/4.0
Analisis Perang Dagang AS-China terhadap Ekspor Sektor Manufaktur Unggulan di Indonesia ke Amerika Serikat Tahun 2003-2023
This study aims to analyze the impact of the U.S.-China trade war on exports from Indonesia’s leading manufacturing sectors to the U.S. market during the period 2003–2023. The study employs a quantitative approach using panel data that combines 11 key manufacturing subsectors and 21 time periods, resulting in a total of 231 observations. The estimation method used is the Random Effects Model (REM), selected based on the results of the Chow test, the Hausman test, and the Lagrange Multiplier test. The independent variables used include trade tariffs (a proxy for trade wars), U.S. GDP, Indonesian inflation, the rupiah exchange rate, the Wholesale Price Index (WPI), export competitiveness (RCA), and Foreign Direct Investment (FDI). The results of the study indicate that trade tariffs have a negative and significant effect, U.S. GDP has a positive and significant effect, inflation has a negative and significant effect, the exchange rate has a positive and significant effect, the IHPB has a positive and significant effect, RCA has a positive and significant effect, and FDI has a positive and significant effect on Indonesia’s manufacturing exports to the United States. Simultaneously, all variables have a significant effect with an F-statistic value of 65.37. The model is able to explain 67.23% of the variation in Indonesia’s manufacturing exports to the United States.
Copyright (c) 2026 Farozak Alamin, Emi Maimunah, Nindya Eka Sobita https://creativecommons.org/licenses/by-sa/4.0
Understanding Employee Burnout and Its Impact on Knowledge Transfer Effectiveness: Evidence from Service-Based Organizations
Employee burnout has become a critical challenge for service-based organizations, where organizational performance heavily depends on employees’ knowledge, expertise, and collaborative capabilities. This study aims to examine the impact of employee burnout on knowledge transfer effectiveness within service-oriented organizations. Using a conceptual literature-based approach, this research explores how burnout dimensions, including emotional exhaustion, depersonalization, and reduced personal accomplishment, influence employees’ willingness and ability to share knowledge. The analysis is grounded in the Conservation of Resources Theory, Job Demands-Resources Theory, Knowledge-Based View, and Organizational Learning Theory to explain the mechanisms linking psychological resource depletion with disrupted knowledge flows. The findings indicate that burnout negatively affects knowledge transfer effectiveness by reducing employee engagement, weakening interpersonal trust, limiting communication quality, and encouraging knowledge-hiding behaviors. Emotional exhaustion encourages employees to preserve remaining psychological resources, while depersonalization reduces social interactions and collaborative learning opportunities. Consequently, organizations experiencing high levels of burnout may encounter knowledge loss, reduced innovation capacity, and declining service quality. This study highlights the importance of organizational support, employee well-being initiatives, and resource management strategies to mitigate burnout and strengthen sustainable knowledge transfer practices in service-based organizations.
Copyright (c) 2026 Madyastha Aji Bhirawa, Risman Nugraha, Muhammad Nurrifqi Fuadi https://creativecommons.org/licenses/by-sa/4.0
Implementasi Permendagri No 20 Tahun 2018 tentang Pengelolaan Keuangan Desa di Pagerwojo, Sidoarjo
This study aims to examine the implementation of the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018 concerning Village Financial Management by the Government of Pagerwojo Village. The research employed a qualitative approach using a descriptive-interpretive method. The research informants consisted of the Village Head, Village Secretary, Head of Financial Affairs, and Head of Planning Affairs of Pagerwojo Village. Data were collected through interviews, observations, and documentation, while data validity was ensured through source and data triangulation. The results indicate that, in general, village financial management in Pagerwojo Village has been implemented in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, several discrepancies were identified in each stage of village financial management. In the planning stage, inconsistencies were found in the evaluation procedures of village regulations and delays in the submission of evaluation results. In the implementation stage, differences in understanding were identified regarding the party responsible for preparing the Budget Implementation Document (DPA). Furthermore, in the administration stage, the Head of Financial Affairs did not maintain an advance payment subsidiary ledger, and differing perceptions were found regarding the accountability reporting mechanism to the Village Head. Based on these findings, the Government of Pagerwojo Village is expected to strengthen its compliance with existing regulations to achieve more effective, transparent, and accountable village financial management.
Copyright (c) 2026 Rizki Amalia Sari, Alfina Alfina, Ida Ayu Kartika Maharani https://creativecommons.org/licenses/by-sa/4.0
Strategi Pemasaran Syariah UMKM untuk Produk Unggulan Daerah: Sale Pisang Khas Bungo di Tengah Disrupsi Pasar Multi Saluran (Online, Offline)
In the Indonesian economy, Micro, Small and Medium Enterprises or MSMEs are the business group that has the largest number and is proven to be resistant to various kinds of shocks to the economic crisis. Micro, Small, and Medium Enterprises (MSMEs) are encouraged to be able to develop into the global market not only on a national scale. The strategy is very important to determine the success of a company to achieve its long-term goals. By choosing the right strategy for a particular company position, it will make a company have a competitive advantage. The purpose of this research is to find out what is the most appropriate strategy that should be taken as a UMKM in facing Global Business competition From the research results, it can be seen from the perspective of Islamic marketing strategy, apart from applying conventional marketing strategies, he also implements sharia marketing strategies which consist of three main points, namely firstly applying Shariah marketing characteristics based on the Qur'an and As-Sunnah; second, the application of business ethics in Islam; third, following marketing according to what has been taught by the Prophet Muhammad, namely siddiq, amanah, fathanah and tabligh.
Copyright (c) 2026 Habib Hidayatullah, Siti Wulandari, Okta Dina, Muhammad Zaki, Mabruri Mabruri https://creativecommons.org/licenses/by-sa/4.0
Peran Lifestyle sebagai Pemoderasi antara Financial Literacy dan Self Control terhadap Penggunaan Paylater pada Mahasiswa Generasi Z
The surge in paylater service adoption among Generation Z has raised critical concerns regarding impulsive digital credit management. This study aims to analyze the influence of financial literacy and self-control on the intensity of paylater usage, incorporating lifestyle as a moderating variable among the 2022 cohort of students at the Faculty of Economics and Business, Universitas Negeri Jakarta. Utilizing a quantitative survey design, data were collected from 259 respondents selected through proportional random sampling and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results demonstrate that financial literacy has a significant positive impact on paylater usage, whereas self-control exhibits a significant negative influence. Regarding the moderating role of lifestyle, it was found to strengthen the effect of self-control on paylater usage, although it did not significantly moderate the relationship between financial literacy and such usage. These findings highlight the urgency of financial education and self-regulation in fostering prudent digital consumption patterns. This study provides valuable insights for educational institutions to strengthen financial management curricula, enabling students to engage with digital credit platforms more responsibly in the future
Copyright (c) 2026 Lulu Novita Sari, Mardi Mardi, Khansha Sindra Irfani https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Fear of Missing Out (Fomo), Self-Control, dan Digital Financial Literacy terhadap Perilaku Keuangan Mahasiswa Feb Universitas Negeri Jakarta
This inquiry intends to evaluate and explicate both the isolated and concurrent impacts of Fear of Missing Out (FoMO), Self-Control, and Digital Financial Literacy regarding Financial Management Behavior. Utilizing a quantitative framework alongside a causal associative survey methodology, this exploration was executed within the Faculty of Economics and Business at Universitas Negeri Jakarta. The target population encompassed 626 active undergraduate students from the 2022 stream, from which a representative group of 244 participants was determined via proportionate random sampling utilizing Slovin’s formulation. Primary insights were gathered through online structured questionnaires structured around a five-point Likert scale. Computational assessment was executed via IBM SPSS version 31, which included descriptive analytics, residual normality verification through the One-Sample Kolmogorov-Smirnov test, and multiple linear regression modeling. The statistical outcomes reveal that Fear of Missing Out yields a significant adverse effect on students' financial habits. Conversely, both Self-Control and Digital Financial Literacy demonstrate favorable and significant positive contributions toward financial execution. Collectively, the three independent components substantially determine students' financial accountability, exhibiting an extensive coefficient of determination. These conclusions indicate that optimizing financial responsibility among young generations demands a comprehensive strategy that bridges technical-cognitive capability with internal psychological stabilization to reduce social anxieties.
Copyright (c) 2026 Aini Shabrina Nurinsani, Erika Takidah, Susi Indriani https://creativecommons.org/licenses/by-sa/4.0
Customer Generated Content sebagai Faktor Pembentuk Kepercayaan Konsumen pada Merek Digital Shopee
This study aims to examine the effect of customer-generated content (CGC) on consumer trust in the digital brand Shopee, with perceived information credibility as a mediating variable. A quantitative explanatory approach was employed, involving 120 Shopee users in Kabupaten Jombang selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). CGC in this study includes written reviews, ratings, comments, as well as user-generated photos and videos shared within the platform. The results indicate that customer-generated content has a positive effect on perceived information credibility and directly enhances consumer trust. In addition, perceived information credibility is found to partially mediate the relationship between CGC and consumer trust. This finding suggests that consumer trust is not only influenced by the volume of user-generated content but also by its perceived accuracy, objectivity, relevance, and authenticity. In other words, the quality and credibility of information embedded in CGC play a central role in shaping users’ trust toward the platform.The study implies that Shopee and its sellers should encourage the creation of authentic, informative, and verified user content to strengthen consumer trust and improve overall marketplace engagement. These results provide practical insights for digital marketing strategies in local e-commerce environments and highlight the importance of managing user-generated content as a key trust-building mechanism.
Copyright (c) 2026 Masruchan Masruchan; Iwan Adinugroho, La Ode Muhamad Arifin https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pendidikan dan Pelatihan terhadap Kinerja Pegawai Negeri Sipil pada Bandar Udara Juwata Tarakan
This study aims to identify and analyze the effect of education and training on the performance of Civil Servants at Juwata Tarakan Airport, both partially and simultaneously, using a descriptive and explanatory quantitative research design. The population consisted of all 137 Civil Servants at Juwata Tarakan Airport, and a saturated sampling (census) technique was applied so that the entire population became respondents. Data were collected through questionnaires that had been tested for validity and reliability, and analyzed using multiple linear regression with statistical software. The results show that education and training have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination indicates that education and training variables explain 76.8% of the variation in employee performance, while the remaining 23.2% is influenced by other variables not included in this study. These findings indicate that improving the quality of education and training is an effective strategy for enhancing the performance of Civil Servants at Juwata Tarakan Airport.
Copyright (c) 2026 Paris Paris, Anwar Anwar, Obert Obert https://creativecommons.org/licenses/by-sa/4.0
Perbedaan Pola Pikir Karyawan Generasi X dan Generasi Y (Milenial) dalam Pemanfaatan Teknologi Informasi terhadap Peningkatkan Efektivitas Kerja
Information technology is a crucial instrument for enhancing work effectiveness in the digital era, yet the potential mindset differences between generations are often perceived to influence technology adoption and individual performance. This study aims to analyze the influence of IT-related mindset on work effectiveness and compare work effectiveness between Generation X and Generation Y employees at Universitas Langlangbuana. The study employed a quantitative method using a census sampling technique with 83 respondents. Data analysis was conducted using multiple linear regression and Independent Samples T-Test via IBM SPSS 27 software. The results indicate that neither Generation X’s nor Generation Y’s mindset significantly influences work effectiveness. Furthermore, there were no significant differences found in IT-utilization mindset or work effectiveness between the two generations. These findings suggest that within Universitas Langlangbuana, generation is not a primary differentiator for work effectiveness. Both generations demonstrated similar response profiles, likely due to their adaptation to the same prevailing work ecosystem, implying that other factors, such as individual work experience or organizational culture, may be more dominant in determining employees' work effectiveness.
Copyright (c) 2026 Devi Febrianti, Inne Satyawisudarini, Dedi Junaedi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Dimensi Social Media Marketing terhadap Brand Image
Social media marketing has become a strategic instrument for local fashion brands to create digital experiences and shape consumer perceptions. This study aims to analyze the effect of social media marketing dimensions consisting of entertainment, interaction, trendiness, and electronic word of mouth (e-WOM) on the brand image of Rucas users. The research employed a quantitative explanatory approach. Data were collected through an online questionnaire using a five-point Likert scale and analyzed using SPSS. The respondents were 146 social media users who knew, viewed, or interacted with Rucas content. Instrument testing showed that all questionnaire items were valid, with item-total correlations above the r-table value and significance values below 0.05. The reliability test also showed strong internal consistency, with Cronbach's Alpha values ranging from 0.887 to 0.936. The regression results indicate that interaction, trendiness, and e-WOM have a positive and significant effect on brand image, while entertainment has a positive but insignificant effect. Simultaneously, all four dimensions significantly influence brand image, with e-WOM as the strongest predictor. These findings imply that local fashion brands need to strengthen two-way communication, trend-based content, and positive consumer conversations to build a stronger brand image in digital platforms.
I Gusti Ngurah Agung Arya Bhakta Narayana
Copyright (c) 2026 Nayla Kheista Salsabila, Santi Widyaningrum, Teofilus Karnalim, Pieter Sahertian, I Gusti Ngurah Agung Arya Bhakta Narayana https://creativecommons.org/licenses/by-sa/4.0
Analisis Tingkat Digital Presence, Brand Awareness, dan Brand Interest PT Trijaya Pratama Futures (TPFx) pada Masyarakat Pengguna Media Digital
Digital technology has transformed the way people obtain information, become familiar with brands, and choose products or services, including in the futures brokerage industry. This trend has prompted businesses to strengthen their digital presence as a means of increasing brand awareness and fostering brand interest among digital media users. The objective of this study is to evaluate the level of digital engagement, brand awareness, and brand interest in PT Trijaya Pratama Futures (TPFx) among the population of digital media users. This study employs a quantitative approach combined with a descriptive approach. Data were collected through purposive sampling by distributing an online questionnaire to 122 selected participants. The data were then analyzed using descriptive statistics to illustrate the characteristics of each research variable. Mean values, frequencies, and percentages were calculated. The results show that, in the moderate category, Digital Presence scored an average of 3.24, Brand Awareness scored an average of 3.10, and Brand Interest scored an average of 3.67. The findings indicate that the public is highly interested in learning about the services offered by PT Trijaya Pratama Futures, even though brand awareness remains relatively low.Therefore, businesses must optimize their digital marketing strategies by increasing their social media activity, optimizing their websites, providing educational content, and continuing to use various digital platforms to boost visibility, increase brand awareness, and expand their market reach.
Copyright (c) 2026 Steven Riski Tamba, Lina Fatimah Lishobrina https://creativecommons.org/licenses/by-sa/4.0
Persepsi Pengunjung terhadap Daya Tarik dan Kualitas Fasilitas Objek Wisata Deleng Singkut View dalam Mendukung Pengembangan Desa Wisata Berkelanjutan di Brastagi Kabupaten Karo Sumatera Utara
This study aims to examine visitors’ perceptions of the natural attractions and the quality of facilities at the Deleng Singkut View tourist site in Berastagi Subdistrict, Karo Regency, North Sumatra Province, as well as the implications for the development of sustainable rural tourism. A qualitative descriptive research approach was used, with data collected through in-depth interviews with three visitors as primary informants and one tourism manager as a supporting informant. Field research was conducted in two phases, on April 10, 2026, and May 7, 2026. Findings indicate that the main attractions of Deleng Singkut View are the 360-degree natural panorama encompassing Berastagi City and Mount Sibayak, a comfortable atmosphere, and very affordable admission fees. Facilities such as pavilions, prayer rooms, and restrooms were deemed adequate by visitors, although there were concerns regarding cleanliness management and fly infestations in the cafeteria area. The farmer-group-based tourism management was considered creative and innovative, featuring additional amenities like swings, treehouses, and support for local SMEs. These findings indicate that Deleng Singkut View has great potential to develop into a sustainable tourism village, provided that hygiene standards, service quality, and visitor management continue to be improved.
Copyright (c) 2026 Muhammad Ariansyah, Muhammad Daffa Zauzan, Winda Kustiawan https://creativecommons.org/licenses/by-sa/4.0
Analisis Faktor Perilaku Ekonomi dan Sosial terhadap Minat Investasi Saham pada Mahasiswa
Stocks are one of the most widely preferred capital market instruments among both novice and experienced investors. Generation Z, particularly university students, constitutes the majority of investors in Indonesia, supported by the presence of Investment Galleries. However, at the Faculty of Economics and Business, Universitas Udayana, students’ interest in investing remains relatively low, resulting in a gap between the potential and the actual realization of students’ investment interest. This study aims to analyze the effect of investment knowledge, social environment, income, and gender on stock investment interest among undergraduate students from the 2022 to 2025 cohorts. The research was conducted at the Faculty of Economics and Business, Universitas Udayana. This study employs a quantitative approach with an associative research design, involving a sample of 97 respondents. The analytical technique used is logistic regression, including goodness-of-fit tests, pseudo R-square, omnibus test, and Wald test. The results indicate that all independent variables simultaneously have a significant effect on the dependent variable. Partially, investment knowledge, social environment, and gender have a positive and significant effect on stock investment interest, where male students demonstrate a higher level of interest compared to female students. Meanwhile, income does not have a significant effect on students’ stock investment interest.
Copyright (c) 2026 Ni Kadek Gita Dwipayani Surya, I Putu Hedi Sasrawan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh E-Service Quality, Responsivitas Admin Online, dan Kecepatan Layanan terhadap Kepuasan Konsumen L’pitikz Celup Fried Chicken Kec. Dukuhturi Kab.Tegal
The rapid advancement of digital technology has encouraged culinary businesses to improve service quality to meet evolving consumer needs and expectations. Customer satisfaction has become a key factor in sustaining businesses, particularly those relying on online ordering services. This study aims to analyze the effects of E-Service Quality, Online Admin Responsiveness, and Service Speed on customer satisfaction at L'Pitikz Celup Fried Chicken, Dukuhturi District, Tegal Regency. The research employed a quantitative survey approach. Data were collected through questionnaires distributed to customers who had previously placed online orders, using an accidental sampling technique. The collected data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination with the assistance of SPSS software. The findings reveal that E-Service Quality has a positive and significant effect on customer satisfaction (t = 4.527; p < 0.05). Online Admin Responsiveness has a positive but statistically insignificant effect (t = 1.498; p > 0.05). Meanwhile, Service Speed has a positive and significant influence on customer satisfaction (t = 3.756; p < 0.05). Simultaneously, the three independent variables significantly affect customer satisfaction (F = 40.262; p < 0.05). The study concludes that improving digital service quality and service speed plays a crucial role in enhancing customer satisfaction, while responsiveness of online administrators should continue to be optimized to strengthen service performance.
Copyright (c) 2026 Anton Supriyanto, Hendri Sucipto, Nur Khojin, Dumadi Dumadi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, dan Green Accounting terhadap Profitabilitas Sektor Consumer Non-Cyclicals
This study aims to analyze the effect of the Independent Board of Commissioners, Institutional Ownership, Audit Committee, and Green Accounting on Profitability in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange for the 2021-2024 period. This research uses a quantitative approach with an associative type of approach. The population in this study is all companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique, resulting in 17 companies with a total of 68 observations during the research period. The data used are secondary data obtained from annual reports and sustainability reports. The data analysis technique used is multiple linear regression analysis with the help of SPSS version 27. The results show that the Independent Board of Commissioners has a positive and significant effect on Profitability. Institutional Ownership has a negative and insignificant effect on Profitability. The Audit Committee has a negative and significant effect on Profitability. Green Accounting has a positive and insignificant effect on Profitability. The findings indicate that the corporate governance mechanism proxied by the Independent Board of Commissioners plays a role in improving company Profitability, while Institutional Ownership, the Audit Committee, and Green Accounting have not been able to optimally improve profitability in Consumer Non-Cyclicals sector companies during the research period.
Copyright (c) 2026 Ni Nengah Chandri Utami, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Intensitas Modal dan Ukuran Perusahaan terhadap Agresivitas Pajak
This study aims to examine the effect of capital intensity and firm size on tax aggressiveness. The independent variables in this study are capital intensity and firm size, while the dependent variable is tax aggressiveness. This study uses a quantitative descriptive approach with secondary data sources. The population of this study is companies in the Property and Real Estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample was selected using a purposive sampling technique with specific criteria, resulting in 20 companies or 100 data observations. The analytical method used is panel data regression analysis with the help of Eviews 12 software. The results show that simultaneously capital intensity and firm size have a significant effect on tax aggressiveness. Partially, capital intensity has a significant effect on tax aggressiveness, and firm size also has a significant effect on tax aggressiveness. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh intensitas modal dan ukuran perusahaan terhadap agresivitas pajak. Variabel independen dalam penelitian ini adalah intensitas modal dan ukuran perusahaan, sedangkan variabel dependennya adalah agresivitas pajak. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan sumber data sekunder. Populasi penelitian adalah perusahaan subsektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Pemilihan sampel menggunakan teknik purposive sampling dengan kriteria tertentu sehingga diperoleh 20 perusahaan atau 100 data observasi. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan software Eviews 12. Hasil penelitian menunjukkan bahwa secara simultan intensitas modal dan ukuran perusahaan berpengaruh signifikan terhadap agresivitas pajak. Secara parsial, intensitas modal berpengaruh signifikan terhadap agresivitas pajak, dan ukuran perusahaan juga berpengaruh signifikan terhadap agresivitas pajak.
Copyright (c) 2026 Tesalonika Novita, Juli Ismanto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Influencer Marketing, Digital Marketing, dan Citra Merek Terhadap Minat Beli Konsumen pada Royal Seblak Cikandang
This study aimed to analyze the influence of Influencer Marketing, Digital Marketing, and Brand Image on consumers' Purchase Intention at Royal Seblak Cikandang. The increasingly competitive culinary business requires business owners to implement effective marketing strategies to enhance consumers' purchase intention. This study employed a quantitative approach using a survey method. The population consisted of all consumers of Royal Seblak Cikandang, while the sample comprised 234 respondents selected using the accidental sampling technique. Data were collected through a questionnaire using a five-point Likert scale. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (R²) with the assistance of IBM SPSS Statistics. The results indicated that, partially, Influencer Marketing had a positive and significant effect on consumers' purchase intention, with a t-value of 10.975, which was greater than the t-table value of 1.970, and a significance value of 0.000 < 0.05. Digital Marketing also had a positive and significant effect on consumers' purchase intention, with a t-value of 12.201 > 1.970 and a significance value of 0.000 < 0.05. Furthermore, Brand Image had a positive and significant effect on consumers' purchase intention, with a t-value of 10.970 > 1.970 and a significance value of 0.000 < 0.05. Simultaneously, Influencer Marketing, Digital Marketing, and Brand Image had a positive and significant effect on consumers' purchase intention, with an F-value of 130.544, which was greater than the F-table value of 2.643, and a significance value of 0.000 < 0.05.
Copyright (c) 2026 Iin Sunenti, Hendri Sucipto, Andi Yulianto, Slamet Bambang Riono https://creativecommons.org/licenses/by-sa/4.0
Strategi Pengelolaan Keuangan Mahasiswa di Tengah Penguatan Dolar AS dan Tren Gaya Hidup Hedonisme
The strengthening of the United States Dollar (USD) against the Indonesian Rupiah has become an economic challenge affecting various aspects of society, including university Students. At the same time, the development of information technology and social media has encouraged the emergence of a Hedonistic Lifestyle trend that influences Students' consumption patterns. This study aims to analyze Students' Financial Management strategies in facing the strengthening of the US Dollar and the trend of Hedonistic Lifestyles. The research employs a method with a descriptive qualitative approach. Data were collected through the review of scientific journals, books, and official institutional reports relevant to the research topic. The findings indicate that the strengthening of the US Dollar potentially increases Students' living costs through rising prices of imported goods and services. Meanwhile, a Hedonistic Lifestyle encourages consumptive behavior that may disrupt Students' financial stability. Therefore, effective Financial Management strategies are required through improving financial literacy, budgeting, controlling consumptive behavior, establishing emergency funds, and diversifying income sources. These strategies can help Students maintain financial stability and strengthen their financial resilience amid global economic dynamics.
Copyright (c) 2026 Rudi Alamsyah, Chelsea Lolita Br. Sembiring, Yusrita Br. Pinem, Fadila Ardhana, Dwi Syafitri, Ulen Bangun https://creativecommons.org/licenses/by-sa/4.0
Eksternalitas Wisata Taman Mini Gayo Indah (TMGI) terhadap Pelaku Usaha di Desa Reli, Kecamatan Blangkejeren, Kabupaten Gayo Lues
This study aims to analyze the externalities of Taman Mini Gayo Indah (TMGI) tourism on the welfare of the local community in Reli village, Blangkejeren District, Gayo Lues Regency. The focus of this research is on the socio economix, socio cultural, and physical environmental impacts experienced by the community who carry out activities around the tourism area. The method used in this study is a qualitative descriptive analysis. Data were collected though indepth interviews and essay questionnaires involving 9 respondents consisting of food vendors, beverage sellers, stall owners, and children’s play service providers around the tourist area. The results of the study show that the existence of Taman Mini Gayo Indah tourism provides positive impacts on the socio economic aspects of the community, particularly through the creation of business opportunities and increased income for local community and tourists can broaden community insights and social experiences. However, in the physical environmental aspect, several negative impacts were identified, such as an increase in waste and higher visitor density at certain times. Overall, the existence of TMGI contributes to improving the welfare of the community in Reli village.
Copyright (c) 2026 Kasmawati Kasmawati, Rinaldi Syahputra, Puti Andiny https://creativecommons.org/licenses/by-sa/4.0
Determinan Perilaku Wisatawan terhadap Kualitas Pengalaman Wisata dan Willingness to Pay (WTP) Wisatawan pada DTW Pura Uluwatu
This research is driven by the phenomenon of Uluwatu Temple’s management as a leading cultural tourism destination facing ticket price increase policies amidst regional infrastructure development. This study aims to analyze the determinants affecting tourist experience quality and Willingness to Pay, including price perception, destination image, and income level, while also testing the mediating role of tourist experience quality. Using a quantitative approach, the study was conducted at Uluwatu Temple with 100 domestic tourist respondents selected through purposive sampling. Data were analyzed using path analysis and the Sobel test. The results indicate that destination image and income have a positive and significant effect on tourist experience quality, while price perception was found to have no significant effect. In the second model, destination image, income, and tourist experience quality significantly influence Willingness to Pay. The analysis reveals that destination image is the most dominant determinant influencing tourist experience quality, while tourist experience quality serves as the most dominant factor in determining tourists' Willingness to Pay. Furthermore, the mediation test confirms that tourist experience quality significantly mediates the influence of destination image on Willingness to Pay. The implications of this study emphasize that management should focus on strengthening destination image as the primary decisive factor to increase tourists' financial support through their Willingness to Pay for the sustainability of temple conservation.
Copyright (c) 2026 Ni Putu Siska Wulandari, Made Sinthya Aryasthini Mahaendrayasa https://creativecommons.org/licenses/by-sa/4.0
Penguatan School Performance Unggul Melalui Implementasi Manajemen Berbasis Sekolah di SD Lab Undiksha
This study aims to examine the implementation of School-Based Management (SBM) at SD Lab Undiksha and identify the factors supporting and hindering its implementation in improving school quality. The research employed a qualitative descriptive approach using observation and semi-structured interviews with the principal as the main informant. Data were analyzed descriptively to provide an overview of SBM implementation. The findings indicate that SBM has been implemented effectively, achieving approximately 90% of the expected indicators. However, challenges remain, including curriculum changes, teacher discipline, and school resource management. To address these issues, the school enforces clear regulations, strengthens a culture of discipline, and implements innovative programs such as open class to enhance teacher creativity and improve the learning environment. SD Lab Undiksha is also recognized for its effective administration and strong parental support. The study concludes that successful SBM implementation depends on effective leadership, adaptability, stakeholder participation, and continuous collaboration among all members of the school community.
Copyright (c) 2026 Ni Kadek Dea Putri, Luh Mirayanti, Ni Putu Masayu Karisna Dewi, Sayu Istri Puspa Ningrum, Basilius Redan Werang https://creativecommons.org/licenses/by-sa/4.0
Analisis Kebijakan Makroekonomi di Masa Ketidakpastian Global terhadap Daya Beli Indonesia
This study aims to analyze the impact of macroeconomic policies, specifically global oil prices, the BI Rate, and government expenditure, on inflation and its implications for the purchasing power of the Indonesian people amid global uncertainty. Utilizing a quantitative approach with a descriptive-associative design, this research utilizes monthly time series data from January 2015 to December 2024. The analytical method applied is the Error Correction Model (ECM) with the two-step Engle Granger procedure. The estimation results indicate that global oil prices have a positive and significant effect on inflation in both the short and long term, demonstrating a direct transmission of cost-push inflation that threatens real purchasing power. Meanwhile, the BI Rate also shows a strong positive and significant influence in both models, reflecting a proactive (forward-looking) monetary policy response where interest rates are raised to anchor inflation expectations driven by external shocks. Conversely, government expenditure consistently has no significant effect on inflation, indicating that inflation in Indonesia during the observation period was driven by global supply shocks rather than domestic demand-pull inflation. Furthermore, the short-term Error Correction Term (ECT) coefficient is positive and significant, indicating a divergent or over-correction effect in the short term due to the internal lag autocorrelation of inflation itself.
Copyright (c) 2026 Lestari Sihite, Ayu Angelina, Hasanah Hasanah https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Dukungan Organisasional yang Dipersepsikan terhadap Komitmen Organisasional dengan Kepuasan Kerja sebagai Mediasi
This study aims to analyze the effect of perceived organizational support on organizational commitment, with work satisfaction serving as a mediating variable. The research was conducted at Desa Swan Villas & Spa, Keramas, Gianyar, Bali, involving 62 employees selected using a non-probability sampling method with a saturated sampling technique. Primary data were collected through structured questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The analysis examined both the direct and indirect relationships among the variables. The findings indicate that perceived organizational support has a positive and significant effect on organizational commitment, demonstrating that employees who perceive stronger organizational support tend to develop higher commitment toward the organization. In addition, work satisfaction has a positive and significant effect on organizational commitment, suggesting that satisfied employees are more likely to remain loyal and dedicated to organizational goals. The results also show that perceived organizational support positively and significantly influences work satisfaction, indicating that supportive organizational practices contribute to higher employee satisfaction. Furthermore, work satisfaction partially and complementarily mediates the relationship between perceived organizational support and organizational commitment, meaning that organizational support enhances commitment both directly and indirectly through increased job satisfaction. The study concludes that strengthening organizational support and improving employee satisfaction are essential strategies for fostering stronger organizational commitment and maintaining sustainable organizational performance.
Copyright (c) 2026 Ni Luh Putu Sinta, Ida Bagus Ketut Surya https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Perceived CRM Capability terhadap Purchase Intention pada Penggemar Klub Sepak Bola: Peran Mediasi Fan Engagement dan Moderasi Privacy Concern
This study aims to analyze the influence of Perceived Customer Relationship Management (CRM) Capability on the Purchase Intention of football club fans, with Fan Engagement as a mediating variable and Privacy Concern as a moderating variable. The modern football industry treats fans as strategic assets who contribute financially through tickets, merchandise, and digital content, making a club's ability to manage data-driven fan relationships highly crucial. This research employs an explanatory quantitative approach with a cross-sectional design. Respondents are fans of professional football clubs in Indonesia who actively interact through the clubs' digital platforms, with a minimum target of 150 respondents selected using a purposive sampling technique. Data were collected via an online questionnaire utilizing a 1-5 Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) through SmartPLS 4.0, which includes outer model evaluation, inner model evaluation, mediation testing (bootstrapping indirect effect), and moderation testing (product indicator approach). The results are expected to provide theoretical contributions in the form of empirical evidence regarding the psychological mechanisms linking CRM Capability with fan consumption behavior in an emerging market, while simultaneously offering practical guidance for Indonesian football club management in designing effective, responsible, and sustainable digital CRM strategies.
Copyright (c) 2026 Vincenzo Hiroshi, Peter Remy Yosy Pasla, Teofilius Karnalim, Sahala manalu, I Gusti Ngurah Agung Arya Bhakta Narayana https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Sektor Pariwisata terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Bali
Local Revenue (PAD) reflects a region’s ability to generate and manage its own sources of income to support regional development. The tourism sector is closely related to PAD, as tourism activities stimulate economic transactions that become objects of local taxation. This study aims to analyze the effect of the number of domestic tourist trips, the number of restaurants, the number of hotels, and the number of international tourists on PAD. The study covers all regencies/cities in Bali Province over the period 2020–2024. The analytical technique employed is panel data regression with a total of 45 observations. The results indicate that, partially, only the number of domestic tourist trips has a positive and significant effect on PAD. Meanwhile, the number of hotels has a significant negative effect, whereas the number of restaurants and the number of international tourists do not have a significant effect on PAD in the regencies/cities of Bali Province. However, simultaneously, all independent variables, the number of domestic tourist trips, the number of restaurants, the number of hotels, and the number of international tourists, have a significant effect on PAD.
Copyright (c) 2026 Ida Ayu Nyoman Sri Rahayu, Ni Ketut Budiningsih https://creativecommons.org/licenses/by-sa/4.0
Framing Sertifikasi Halal pada Konten Media Sosial TikTok dan Pengaruhnya terhadap Persepsi Pelaku UMKM
Halal certification has become an increasingly important issue for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly as social media platforms such as TikTok are widely used to disseminate information about halal products. This study aims to examine how TikTok content frames the issue of halal certification and how such framing shapes the perception of MSME actors toward the importance of certification. Using a qualitative approach grounded in Entman's framing theory, this research analyzes a purposive sample of TikTok videos discussing halal certification together with in-depth interviews involving MSME actors in the Jember area. The findings indicate that TikTok content tends to construct three dominant frames, namely an educational frame that emphasizes procedural knowledge, a religious-authority frame that links certification to religious obligation, and an economic-opportunity frame that highlights certification as a competitive advantage. These frames were found to significantly influence MSME actors' awareness, trust, and motivation to pursue halal certification, although disparities in digital literacy still constrain the depth of understanding gained from short-form video content. The study concludes that strategic and easily digestible framing on social media can accelerate halal certification literacy among MSMEs, while also highlighting the need for more structured digital education to complement informal social media exposure.
Copyright (c) 2026 Atina Salsabila, Nikmatul Masruroh, Siti Raudhatul Jannah https://creativecommons.org/licenses/by-sa/4.0
Analisis Faktor-Faktor yang Mempengaruhi Harga Emas di Indonesia Periode 2023–2025
This study aims to analyze the factors influencing gold prices in Indonesia during the 2023–2025 period. The research employed a quantitative method with an associative approach to examine the relationship between macroeconomic variables and gold prices. The study utilized secondary data obtained from Bank Indonesia, Statistics Indonesia, the Indonesia Stock Exchange, and Investing.com. Panel data regression analysis was applied to determine the effect of each independent variable on gold prices. The variables examined included inflation, gross domestic product (GDP) per capita, interest rates, the rupiah exchange rate, the Indonesia Composite Stock Price Index (IDX Composite), and the unemployment rate. The findings indicate that, partially, inflation and the IDX Composite have a positive but insignificant effect on gold prices. GDP per capita and the unemployment rate have a negative but insignificant effect on gold prices. In contrast, interest rates have a negative and significant effect on gold prices, while the rupiah exchange rate has a positive and significant effect on gold prices. Simultaneously, all six independent variables have a significant influence on gold prices in Indonesia during the 2023–2025 period. These findings suggest that changes in macroeconomic conditions collectively play an important role in influencing gold price movements and may serve as valuable considerations for investors and policymakers in making economic and investment decisions.
Copyright (c) 2026 Amelia Riski Cahya Ningrum, Yosi Safri Yetmi, Umi Kulsum https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Strategi Pengembangan Layanan dan Kualitas Produk terhadap Daya Saing Mie Njerit Kedai Mak Neng di Labang Madura
Competition in the culinary industry requires MSMEs to continuously improve their business performance to survive and excel in the market. This study aims to analyze the influence of service development strategy and product quality, both partially and simultaneously, on the competitiveness of Mie Njerit Kedai Mak Neng in Labang Madura. The research method used a quantitative approach with a survey design. The population in this study consisted of all consumers whose exact number was unknown (unknown population). A sample of 75 respondents was selected using a non-probability sampling technique with an accidental sampling method. Primary data collection was conducted through questionnaires based on a Likert scale. The t-test results indicated that the service development strategy had a positive and significant partial effect on competitiveness. Product quality also showed a positive and significant partial effect on competitiveness, emerging as the most dominant factor in this study. Furthermore, the F-test results proved that the service development strategy and product quality simultaneously had a significant effect on competitiveness. The R Square value indicated that these two independent variables were able to explain the variation in competitiveness, while the remaining percentage was explained by other variables outside this research model.
Copyright (c) 2026 Nadhifa Ismiil Harokah, Jimmy Ignatius, Ageng Pratiwi https://creativecommons.org/licenses/by-sa/4.0
Etika Penggunaan Artificial Intelligence (AI) dalam Keputusan Bisnis
Advances in Artificial Intelligence (AI) have driven a transformation in business decision-making processes through its ability to perform fast, accurate, and predictive data analysis. While AI can improve operational efficiency, productivity, and the quality of decisions, its use also raises various ethical challenges that must be addressed. This study aims to analyze the benefits, challenges, and ethical implications of using AI in business decision-making. The method used is a literature review, examining eight relevant national scientific articles published between 2024 and 2026. The data were analyzed descriptively through a process of identifying, selecting, and synthesizing research findings. The results indicate that AI plays a crucial role in enhancing decision-making effectiveness through business process automation, data analysis, and predictive capabilities. However, the implementation of AI also faces various ethical challenges, such as algorithmic bias, a lack of transparency and accountability, and risks to privacy and data security. Furthermore, the implementation of AI governance, algorithmic audits, and human oversight are critical factors in supporting the responsible use of AI. This study concludes that organizations need to balance the use of AI technology with the application of ethical principles to create transparent, fair, and sustainable decision-making systems.
Copyright (c) 2026 Puspa Devina, Haryati Isnaini, Rahma Aulia, Winda Eryani, Razkia Asmarani, Dwi Riama, Annisa Aulia Yasmin https://creativecommons.org/licenses/by-sa/4.0
Analisis Content Marketing terhadap Brand Awareness melalui Customer Engagement pada Instagram Reels Discovery Kartika Plaza Hotel Bali
The increasingly intense competition in the hospitality industry requires companies to effectively utilize social media to build brand awareness. However, challenges remain in creating content that can enhance audience engagement and strengthen brand awareness. This study aims to analyze the effect of content marketing on brand awareness through customer engagement as a mediating variable on Discovery Kartika Plaza Hotel Bali's Instagram Reels. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 170 respondents who were active Instagram users and had viewed Discovery Kartika Plaza Hotel Bali's Instagram Reels content. The sampling technique used was purposive sampling with a non-probability sampling approach. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that content marketing has a positive and significant effect on customer engagement. Customer engagement also has a positive and significant effect on brand awareness. In addition, content marketing has a positive and significant effect on brand awareness, both directly and indirectly through customer engagement as a mediating variable. These findings suggest that attractive, relevant, and consistent content can enhance audience engagement, thereby strengthening brand awareness. Therefore, content marketing strategies through Instagram Reels can serve as an effective means of increasing the brand awareness of Discovery Kartika Plaza Hotel Bali.
Copyright (c) 2026 I Made Adrian Wiguna, Kadek Cahya Dewi, Laily Fauziah https://creativecommons.org/licenses/by-sa/4.0
Determinan Yang Memengaruhi Produk Domestik Regional Bruto di Provinsi Bali
Gross Regional Domestic Product (GRDP) is the total gross value added generated by all business units within a region over a certain period, which is used as an indicator to measure regional economic performance and growth. The purpose of this study is to analyze the effect of Regional Minimum Wage (UMK), Labor, Domestic Investment (PMDN), and Foreign Investment (PMA). The research was conducted in all regencies/cities in Bali Province over the period 2017–2024. The analytical method used in this study is panel data regression with a total of 72 observations. The results of this study indicate that the Regional Minimum Wage has a positive and significant effect on GRDP, labor has no effect on GRDP, domestic investment has a positive but insignificant effect on GRDP, and foreign investment has a positive and significant effect on GRDP.
Copyright (c) 2026 Ni Kadek Arinda Wahyu Ningrat, Made Kembar Sri Budhi https://creativecommons.org/licenses/by-sa/4.0
Analisis Faktor Kepatuhan Wajib Pajak Badan pada Implementasi Sistem Coretax
This study aims to analyze the factors influencing corporate taxpayer compliance in the implementation of the Coretax System. It examines the effect of the Coretax System, Tax Knowledge, and Trust in Government on Taxpayer Compliance, with Taxpayer Intention serving as a mediating variable. The novelty of this study lies in investigating the mediating role of taxpayer intention in explaining the relationships between these variables. A quantitative research method was employed by distributing structured questionnaires to corporate taxpayers in the Greater Jakarta (Jabodetabek) area, resulting in 200 valid research samples. The collected data were analyzed using an appropriate statistical approach to test both direct and indirect relationships among the variables. The results show that the Coretax System, Tax Knowledge, and Trust in Government each have a positive and significant effect on Taxpayer Compliance. Furthermore, Taxpayer Intention also has a positive and significant effect on Taxpayer Compliance and significantly mediates the relationships between the independent variables and taxpayer compliance. These findings indicate that improving the quality of the tax administration system, strengthening taxpayers’ knowledge of taxation, and increasing public trust in government institutions can enhance taxpayer compliance. The study provides practical insights for policymakers and serves as a valuable reference for future research by incorporating additional variables, different analytical approaches, or broader research settings.
Copyright (c) 2026 Dian Vera Olivia, Abubakar Arief https://creativecommons.org/licenses/by-sa/4.0
Analisis Keberadaan AGROINDUSTRI PT GGP terhadap Kondisi Ekonomi, Sosial, dan Lingkungan Masyarakat Desa Lempuyang Bandar
Industrial activities in rural areas often generate multidimensional impacts, yet most existing studies examine only one dimension in isolation. This study analyzes the impact of PT Great Giant Pineapple (GGP) on the economic, social, and environmental conditions of Lempuyang Bandar Village, Central Lampung. Using a quantitative descriptive design, 98 household heads were selected via simple random sampling from a population of 5,235 households based on the Slovin formula. Data were collected through a structured five-point Likert scale questionnaire, tested for validity using the Pearson Product Moment correlation and reliability using Cronbach's Alpha, and analyzed using the Index Percentage (IP) method. Results show an IP of 82.6% for the economic dimension, 79.25% for the social dimension, and 53.9% for the environmental dimension, indicating strong improvements in income, employment opportunities, household welfare, and community development, alongside relatively low perceived environmental disturbance. These findings suggest that the company's presence has contributed positively to local development while maintaining acceptable environmental conditions. The study concludes that large-scale agro-industry can generate substantial positive externalities for surrounding communities, although continuous environmental management, monitoring, and sustainable corporate responsibility programs remain necessary to ensure long-term community welfare and environmental sustainability.
Copyright (c) 2026 Affandi Abbas, Emi Maimunah https://creativecommons.org/licenses/by-sa/4.0
Sustainable Development in the Digital Era: the Role Artifical Intelligence and the Internet of Things in Suporting the Green Economy
Sustainable development has become a global priority in addressing environmental challenges while maintaining economic growth and social welfare. In the digital era, Artificial Intelligence (AI) and the Internet of Things (IoT) have emerged as key technologies that support the implementation of a green economy through efficient and data-driven resource management. This study aims to analyze the role of AI and IoT in supporting sustainable development, examine their contribution to improving resource efficiency, and identify the challenges associated with their implementation. The study employs a conceptual research method with a qualitative approach based on a literature review of recent scientific journals, books, and other relevant academic publications. The findings indicate that AI enhances decision-making, optimizes resource utilization, and reduces operational waste, while IoT enables real-time monitoring and automated management across various sectors. The integration of AI and IoT creates intelligent systems that improve energy efficiency, support environmental management, and strengthen green economy practices. However, challenges such as digital infrastructure gaps, limited human resources, high implementation costs, and data security concerns remain. Therefore, collaboration among governments, industries, and educational institutions is essential to maximize the contribution of AI and IoT to sustainable development.
Copyright (c) 2026 Adira Devina Mahmudi, Alvina Safitri, Mila Hariani https://creativecommons.org/licenses/by-sa/4.0
Pemberdayaan Pengelolaan Keuangan Fasilitas Wisata Maritim di Desa Olele Berbasis Akuntansi Sederhana
Olele Village is a leading marine tourism destination in Gorontalo Province, offering economic potential through boat rentals, snorkeling equipment, diving equipment, and tour guide services. However, the financial management of these businesses remains rudimentary and poorly organized. This community service activity aims to increase community understanding of the importance of simple accounting-based financial management. The implementation method involved observation, outreach, discussions, and mentoring of maritime tourism businesses in Olele Village. The results showed that most businesses did not routinely record transactions, mixed business funds with personal funds, and experienced difficulty calculating business profits. After the outreach and mentoring activities, the community began to understand the importance of simple financial record-keeping and was able to record income and expenses using a simple cash book. This activity had a positive impact on increasing community awareness of managing business finances more effectively, efficiently, and sustainably
Copyright (c) 2026 Muh Alfarizi Maulana Fajar, Sunyani Sunyani, Meisy Didipu, Muhammad Rivaldo Thayb, Munifa Hasan, Nilawaty Yusuf, Alfi Sahri R. Baruadi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Konten Digital pada Instagram @moodbite.byaren terhadap Intensi Kewirausahaan Mahasiswa Universitas Tangerang Raya
This study analyzes the influence of digital content on Instagram @moodbite.byaren on entrepreneurial intention of students at Universitas Tangerang Raya. Food content creators have positioned Instagram as a relevant medium for entrepreneurial inspiration among the younger generation. This study uses a quantitative method with an explanatory associative-causal survey approach, sampling 150 active students through purposive sampling. Data were collected through a Likert-scale questionnaire (1-5), literature review, and documentation. The independent variable is digital content measured through Content Quality (X1), Content Creativity (X2), Content Consistency (X3), and Visual Appeal (X4); the dependent variable is entrepreneurial intention (Y). All items are valid (r-count 0.412-0.781 > r-table 0.361) and all variables reliable (Cronbach Alpha 0.798-0.879). Multiple regression yields Y = 0.412 + 0.287X1 + 0.198X2 + 0.174X3 + 0.312X4 with R2 = 0.617 (F = 59.47; Sig. = 0.000), indicating 61.7% of variance in entrepreneurial intention is explained by digital content. Visual Appeal is the strongest predictor (b = 0.312). These findings imply that food business digital content on Instagram has significant potential as a medium for entrepreneurial inspiration and education for students.
Copyright (c) 2026 Siti Berliana Lestari, Nurma Retno Damayanti, Rera Loryan, Tita Izzatul Aulia, Vini Isnaeni Nurrochmah, Sonya Trikandi, Febri Siahaan https://creativecommons.org/licenses/by-sa/4.0
Analisis Likuiditas dan Profitabilitas dalam Menilai Kinerja Keuangan pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2023-2025
This study aims to evaluate the financial performance of PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk during the 2023–2025 period. A descriptive quantitative research method was employed, utilizing secondary data in the form of the companies' annual financial statements. The analysis involved measuring liquidity ratios—specifically the Current Ratio (CR) and Quick Ratio (QR)—and profitability ratios, including Return on Assets (ROA) and Return on Equity (ROE). The findings indicate that PT Mayora Indah Tbk holds a stronger financial position, with an average Current Ratio of 3.23 times and a Quick Ratio of 2.33 times, compared to 2.07 times and 1.61 times, respectively, for PT Indofood Sukses Makmur Tbk. Regarding profitability, PT Mayora Indah Tbk recorded an average ROA of 11.06% and ROE of 18.34%, figures that exceed those of PT Indofood Sukses Makmur Tbk, which posted an average ROA of 6.59% and ROE of 12.13%. However, PT Indofood Sukses Makmur Tbk demonstrated more consistent improvement across all ratios throughout the study period. Overall, the research reveals that both companies maintain sound financial conditions; PT Mayora Indah Tbk excels in terms of financial ratio values, whereas PT Indofood Sukses Makmur Tbk demonstrates superior consistency in performance improvement.
Copyright (c) 2026 Rismalia Rahma Handini, Raisa Madaniah, Sellin Wulandari, Siti Raina Nadila, Sonya Trikandi, Febri Sari Siahaan https://creativecommons.org/licenses/by-sa/4.0
Self-Efficacy to Explain the Intention to Be a Farmer in the Zinenial Generation
This study aims to examine the influence of attitude, subjective norm, and perceived behavioral control on Generation Z's intention to become a farmer, with self-efficacy serving as a mediating variable. The study adopts a quantitative research approach by distributing questionnaires to Generation Z individuals who have an interest in the agricultural sector. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 through the evaluation of the measurement model (outer model) and the structural model (inner model). The findings reveal that attitude, subjective norm, and perceived behavioral control have positive and significant effects on self-efficacy. Furthermore, subjective norm and perceived behavioral control significantly and positively influence the intention to become a farmer. However, attitude does not have a significant direct effect on the intention to become a farmer. The results indicate that strong self-efficacy, social support, and individuals' confidence in their ability to overcome challenges are key factors in encouraging Generation Z to pursue careers in the agricultural sector. These findings contribute to the development of the Theory of Planned Behavior by highlighting the mediating role of self-efficacy in explaining young people's entrepreneurial intentions in agriculture.
Copyright (c) 2026 Ahmad Afin Al Hakim, Nur Jannah, Wahyu Eko Pujianto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Self-Control terhadap Perilaku Konsumtif Mahasiswa Universitas Tangerang Raya
The rapid development of digital technology, social media, and online shopping platforms has significantly influenced consumer behavior, particularly among university students. Students are often exposed to various forms of marketing, trends, and lifestyle content that encourage excessive consumption beyond their actual needs. One of the factors that is assumed to influence consumptive behavior is self-control. Self-control refers to an individual's ability to regulate emotions, impulses, and behaviors in order to make rational decisions and achieve long-term goals. This study aims to analyze the influence of self-control on the consumptive behavior of students at Universitas Tangerang Raya. The research employs a quantitative approach using a survey method. Data are collected through questionnaires distributed to students selected through purposive sampling techniques. The data are analyzed using simple linear regression analysis. The findings are expected to indicate that self-control has a negative and significant effect on consumptive behavior. Students with higher levels of self-control tend to exhibit lower levels of consumptive behavior, while those with lower self-control are more likely to engage in impulsive and excessive purchasing activities. This study is expected to contribute to the development of knowledge in consumer behavior and educational psychology and provide insights for students to improve their self-control in managing spending behavior.
Copyright (c) 2026 Adi Pahri Rismana, Indy Gustyani, Ismia Maedarosa, Mahardika Mahardika, Sonya Trikandi, Febri Sari Siahaan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Gaya Kerja Gen Z terhadap Kinerja Karyawan dengan Motivasi Kerja sebagai Variabel Intervening pada PT Citra Mandiri Kencana Pet Food
This study examines the effect of Generation Z work style on employee performance, with work motivation as an intervening variable at PT Citra Mandiri Kencana Pet Food. A quantitative associative approach and a cross-sectional design were applied. All 15 Generation Z employees in the marketing, sales, and operations and production divisions participated through saturated sampling. Likert-scale questionnaire data were analyzed using descriptive statistics, validity and reliability tests, regression diagnostics, path analysis, and the Sobel test. All 30 items were valid, while Cronbach's alpha was 0.966 for work style, 0.964 for motivation, and 0.989 for performance. Work style had a positive and significant effect on motivation (β = 0.969; p < 0.001; R² = 0.939). Work style and motivation jointly explained employee performance (F = 48.343; p < 0.001; R² = 0.890); however, the direct effects of work style (β = 0.378; p = 0.352) and motivation (β = 0.572; p = 0.168) were not significant. The indirect effect of 0.555 was also not significant according to the Sobel test (p = 0.144). Therefore, work motivation was not empirically supported as a mediator. These findings should be interpreted cautiously because of the small sample, non-normality in part of the composite scores, and severe multicollinearity (VIF = 16.521).
Copyright (c) 2026 Nakhwah Fitriani, Valent Eka Raditya, Resya Libya, Siti Nuraisyah, Sonya Trikandi, Febri Sari Siahaan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Beban Pajak Kini dan Beban Pajak Tangguhan terhadap Manajemen Laba
This study aims to examine the effect of current tax expense and deferred tax expense on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2025. The sample consisted of 81 companies selected using a purposive sampling technique. The data were analyzed using multiple linear regression. The results indicate that current tax expense has no significant effect on earnings management, with a significance value of 0.702, while deferred tax expense also has no significant effect, with a significance value of 0.538. The coefficient of determination (R²) is 0.007, indicating that both variables explain only 0.7% of the variation in earnings management, while the remaining 99.3% is influenced by other factors outside the research model. Therefore, current tax expense and deferred tax expense are not the main factors affecting earnings management in food and beverage sub-sector companies.
Copyright (c) 2026 Rita Dwi Putri, Siska Yulia Defitri, Aufali Firhamdi, Fredella Azaria Kafrianti, Reza Armevia, Difani Fatikasari https://creativecommons.org/licenses/by-sa/4.0
Analisis Estetika Konten Visual Instagram sebagai Media Komunikasi Pemasaran Digital dalam Membangun Persepsi Konsumen dan Brand Image pada Pizarro Restaurant Bali
In today's business conditions, digital marketing serves as the primary driver for the culinary industry to increase visibility so that the company's goals in building a brand image can be achieved. The application of visual aesthetics on social media is one way a company promotes product identity through attractive visual stimuli. Pizarro Restaurant Bali is a culinary business operating in the service sector using a hybrid business concept that combines a seafood restaurant and a fishing equipment shop. Pizarro Restaurant Bali operates in the field of food and beverage services, targeting the family market segment as well as the fishing hobbyist community. However, Pizarro Restaurant Bali currently aims to strengthen its brand image as a preferred restaurant without sidelining its unique identity, thus requiring an in-depth analysis of the quality of visual stimuli presented on the Instagram account @warungpizarro. The method used in this research is a descriptive qualitative research method to examine the application of visual aesthetic elements and the Stimulus-Organism-Response (SOR) theory at Pizarro Restaurant Bali. The results obtained in this study indicate the existence of a visual noise phenomenon that causes brand image ambiguity, where the public response to fishing equipment content tends to be higher (average interaction of 14.3) compared to culinary content, which only reaches a figure of 9. This indicates the need for visual aesthetic standardization to align consumer perceptions toward the restaurant's identity.
Copyright (c) 2026 Made Sajna Gayatri, Ni Kadek Dessy Hariyanti, I Gusti Ngurah Sanjaya https://creativecommons.org/licenses/by-sa/4.0
Mitigasi Risiko Modal Manusia sebagai Akselerator Kinerja Organisasi Unggul dalam Tinjauan Sistematis
This study aims to analyze the role of human capital risk mitigation as an accelerator of superior organizational performance rather than merely a protective mechanism. The study employed a Systematic Literature Review (SLR) based on the PRISMA 2020 protocol, examining 30 international and national journal articles indexed in Scopus, ScienceDirect, Web of Science, and Google Scholar published between 2019 and 2024. The findings identified three major organizational challenges: competency gaps that hinder digital transformation, fragile leadership succession that threatens performance sustainability, and declining employee engagement that weakens productivity and innovation. The literature synthesis indicates that proactive mitigation of these three risks accelerates organizational performance by reducing hidden costs by 20–30%, increasing organizational adaptability by up to 34%, and strengthening psychological safety, which enhances innovation by 27%. Organizations with integrated human capital risk management systems achieve composite performance levels 1.5 times higher and recover from post-crisis conditions 40% faster. This study proposes the Integrative HCRM-Performance Accelerator Model as an evidence-based framework for achieving organizational excellence.
Copyright (c) 2026 Muhamad Rhamdhan Sidiq, Linda Setianingsih, Febiana Hauwita, Syifa Salsabila Silviani, Sri Mulyani, Nurhaeni Sikki https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Collaborative Governance dalam Pengembangan UMKM melalui Inovasi Layanan HALO UMKM
This study aims to analyze the implementation of collaborative governance in SME development through the HALO UMKM service innovation, identify supporting and inhibiting factors, and formulate strategies for its optimization in Sinjai Regency. The study employs a descriptive qualitative approach with data collection techniques including interviews, observations, and documentation of nine informants selected through purposive sampling. Data analysis utilizes the Miles and Huberman interactive model, with validity testing conducted through triangulation of sources and methods. The research findings indicate that the implementation of collaborative governance in the development of MSMEs through the HALO UMKM service innovation at the Sinjai Regency Cooperative, SME, and Labor Office has not yet been fully optimized. Based on the Ansell and Gash model, the aspects of starting conditions, institutional design, facilitative leadership, and collaborative process have not fully supported the realization of effective collaborative governance. The optimization of collaborative governance is supported by shared vision among stakeholders, regulatory support, ease of OSS services, the role of associations and academics, as well as increased public awareness of local products. However, its implementation still faces obstacles such as sectoral ego, suboptimal cross-sectoral coordination, limited human resources, unsynchronized MSME data, low business operator participation, and limitations in digital services. Therefore, an optimization strategy is needed through the establishment of a cross-sectoral coordination forum, strengthening partnerships with associations and academia, integrating SME data, developing a tiered capacity-building curriculum, strengthening the HALO UMKM digital platform, and enhancing outreach, mentoring, and business matching for SME operators in Sinjai Regency.
Copyright (c) 2026 A. Adhe Anggara, Sadly Abdul Djabar, Abdul Samad A. https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Risiko Pasar, Leverage, dan Diversifikasi terhadap Keputusan Investasi Perbankan Indonesia Periode 2020-2024
Abstract This study aims to analyze the influence of market risk, leverage, and diversification on investment decisions in Indonesian banks during the 2020-2024 period. The background of this study is the importance of understanding the factors influencing bank investment decisions amidst global economic uncertainty and domestic dynamics. The research method used is a quantitative approach with secondary data in the form of annual financial reports and stock price data from 38 commercial banks listed on the Indonesia Stock Exchange (IDX). The analysis technique used is panel data regression with the assistance of EViews software. The results show that market risk, as proxied by stock beta, has a negative and significant effect on investment decisions. Leverage, as measured by the Debt to Equity Ratio (DER), also has a negative and significant effect. Meanwhile, diversification, as proxied by the ratio of non-interest income to total operating income, has no significant effect. The conclusion of this study is that market risk and leverage are important determinants of bank investment decisions, while diversification has not received sufficient attention. This study recommends that banking management focus more on market risk management and optimal capital structure in investment decision-making.
Copyright (c) 2026 Edi Ahmad Junaedi, Yoyo Sudaryo, Eko Djoko Prabowo https://creativecommons.org/licenses/by-sa/4.0
Strategi Pemasaran Jeruk Lokal Berbasis Daya Saing Kelompok Tani di Kecamatan Bukik Barisan Kabupaten Lima Puluh Kota
This study aims to describe local orange marketing strategies based on farmer group competitiveness in Banja Loweh, Bukik Barisan District, Lima Puluh Kota Regency. This research employed a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews and field observations involving purposively selected informants, including farmer group leaders, administrators, active members, farmers directly involved in marketing activities, and relevant supporting actors. The data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing, supported by SWOT analysis. The findings reveal that local orange marketing still faces several challenges, particularly limited promotion, inadequate packaging, restricted market access, weak bargaining power, and dependence on collectors. Nevertheless, farmer groups have important strengths, including good orange quality, farming experience, available production land, group solidarity, and the potential to develop local product identity. The implication of this study highlights the need to strengthen collective marketing, improve packaging, expand digital promotion, build market partnerships, and enhance institutional support to improve the sustainable competitiveness of local oranges.
Copyright (c) 2026 Jum'adil Dwi Zulstra https://creativecommons.org/licenses/by-sa/4.0
Pengaruh CSR, Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur (Consumer Non-Cyclicals) Yang Terdaftar di BEI Tahun 2021-2024
This study aims to analyze the impact of corporate social responsibility (CSR), green accounting, and environmental performance on the financial performance of manufacturing companies (consumer non-cyclicals) listed on the Indonesia Stock Exchange from 2021 to 2024. ROA was used to assess financial performance, CSR was measured using the GRI 200 and 400 indices, environmental costs were used to measure green accounting, environmental performance was measured using the PROPER index, and capital intensity as a control variable was used to control for the influence of firm characteristics on ROA. The data for this study were collected from companies in the manufacturing sector (consumer non-cyclicals) listed on the IDX from 2021 to 2024, using a quantitative approach that employed purposive sampling based on specific criteria, resulting in a sample of 22 companies out of 129. The data were analyzed using multiple linear regression with the aid of SPSS 25 software. The results of this study indicate that the implementation of CSR has no effect on financial performance, green accounting has a significant negative effect on financial performance, and environmental performance has a significant positive effect on financial performance.
Copyright (c) 2026 Desti Tridiana Putri, Lego Waspodo https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Work Life Balance terhadap Employee Well-Being dengan Employee Motivation sebagai Variabel Mediasi
Employees of Semabu Hills Fast Boat often encounter challenges in maintaining a balance between work responsibilities and their personal lives due to demanding work schedules, service-oriented tasks, and operational pressures. These conditions may reduce employee motivation and ultimately affect their overall well-being. This study aims to analyze the effect of work-life balance on employee well-being by examining the mediating role of employee motivation. The research was conducted at Semabu Hills Fast Boat and involved 75 employees selected using a non-probability sampling technique, namely saturated sampling, in which all members of the population were included as research respondents. Data were collected through a structured questionnaire distributed via Google Forms and analyzed using path analysis to examine both direct and indirect relationships among the variables. The findings reveal that work-life balance has a positive and significant effect on employee well-being. Employee motivation also exerts a positive and significant influence on employee well-being. In addition, employee motivation significantly mediates the relationship between work-life balance and employee well-being, indicating a complementary partial mediation effect. These findings suggest that improving work-life balance can enhance employee motivation, which subsequently contributes to better well-being, higher job satisfaction, and improved organizational performance.
Copyright (c) 2026 Ni Made Widya Listyarini, I Gusti Ayu Tara Laksemiyasa Ditha https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Social Media Marketing Communication, Brand Image, dan E-Wom terhadap Purchase Intention
The development of social media has encouraged culinary entrepreneurs to utilize digital marketing communication as a primary promotional tool. Although Home Bakery Dcakelicious Denpasar has actively utilized social media, its sales have consistently declined from 2020 to 2024, indicating an issue with consumer purchase intention. This study aims to explain the influence of social media marketing communication, brand image, and e-WOM on purchase intention at Home Bakery Dcakelicious Denpasar. This research is based on Lasswell's Communication Model, Signaling Theory and Theory of Reasoned Action (TRA). Data were collected through questionnaires from 150 respondents using a purposive sampling method and analyzed using multiple linear regression. The results show that social media marketing communication has a positive and significant effect on purchase intention, brand image has a positive and significant effect on purchase intention, and e-WOM has a positive and significant effect on purchase intention at Home Bakery Dcakelicious Denpasar, with brand image being the most dominant variable. Simultaneously, all three variables have a significant effect on purchase intention and are able to explain 62.7 percent of its variation.
Copyright (c) 2026 Ni Putu Diah Ayu Maharani, Putu Saroyini Piartrini https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Pengungkapan ESG Sebagai Variabel Moderasi
This study aims to examine the effect of profitability and dividend policy on firm value with ESG disclosure as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2023–2025. This research employed a quantitative approach using secondary data collected from annual reports, financial statements, and sustainability reports. The sample consisted of 15 companies selected through purposive sampling, resulting in 45 observations. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The findings indicate that profitability and dividend policy have a positive and significant effect on firm value. Furthermore, ESG disclosure significantly strengthens the positive effect of profitability on firm value, suggesting that sustainability disclosure enhances investor confidence in profitable firms. Conversely, ESG disclosure weakens the positive effect of dividend policy on firm value, indicating that investors also consider companies’ commitments to sustainability initiatives when evaluating dividend decisions. These findings highlight that integrating strong financial performance with comprehensive ESG disclosure is essential for enhancing firm value and strengthening long-term competitiveness in the energy sector.
Copyright (c) 2026 I Wayan Radika Putra, I Nyoman Sunarta https://creativecommons.org/licenses/by-sa/4.0
Pengembangan Model Integrasi Operasional Front Office dan Housekeeping di Nestagar Hotel Sukoharjo
Room division operations rely on accurate and timely room information exchanged between the front office and housekeeping departments. In small hotels, this process is often supported by property management systems combined with worksheets, logbooks, telephone communication, and messaging applications. This study develops a Smart Room Division Management (SRDM) model for Nestagar Hotel Sukoharjo by analyzing operational information flows across shifts and departments. A qualitative case study was integrated with a design science approach. Data were collected from operational procedures, room-status summaries, room-master displays, room-rate information, and internal operational documents. The analysis mapped existing processes, identified information and control gaps, formulated system requirements, and evaluated the proposed model using a requirement-to-component traceability matrix. Findings revealed nine operational problems, including repeated data entry, unclear authority in room-status changes, lack of verification procedures, unstructured shift handovers, fragmented communication channels, manual supply records, overlapping roles, and absence of update-time visibility. The proposed SRDM–Nestagar model integrates a centralized room-status source, detailed room master data, digital task management, structured handover mechanisms, role-based authority, timestamped audit trails, and operational dashboards. The model is expected to improve coordination, accountability, and room readiness. Further field implementation is required to evaluate its impact on turnaround time, status accuracy, information freshness, and guest service performance.
Copyright (c) 2026 Heri Kristanto, Dita Aulia Rachma Nurul Farida, Muhammad Nur Fauzi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Promosi, Kualitas Produk, dan Citra Merek terhadap Loyalitas Pelanggan Skintific di Kota Batam
This study aims to examine the influence of promotion, product quality, and brand image on customer loyalty in using Skintific products in Batam City. This research employed a quantitative approach with the population consisting of Skintific users in Batam City. A total of 100 respondents were selected using the purposive sampling technique. Data were collected through questionnaires and analyzed using Statistical Package for the Social Sciences (SPSS) version 27, including validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis. The results indicate that promotion, product quality, and brand image have a positive and significant effect on customer loyalty, both partially and simultaneously. The Adjusted R Square value of 0.656 indicates that the three independent variables explain 65.6% of the variation in customer loyalty, while the remaining 34.4% is influenced by other factors outside the scope of this study. In addition, brand image was identified as the most dominant variable affecting customer loyalty. Based on these findings, it can be concluded that improving promotional strategies, maintaining product quality, and strengthening brand image play an important role in enhancing customer loyalty toward Skintific products in Batam City.
Copyright (c) 2026 Calvin Calvin, Tiurniari Purba https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Layanan dan Kepercayaan Merek terhadap Kepuasan Pelanggan pada CV Freemech
This research aims to analyze the influence of service quality and brand trust on customer satisfaction at CV. Freemech, a company engaged in ship engine repair services. In the highly competitive maritime industry, technical reliability and corporate reputation play a crucial role in maintaining customer loyalty and satisfaction. This study employs a quantitative approach with data collected through questionnaires distributed to active customers of CV. Freemech. The sampling technique used is purposive sampling, and the collected data are analyzed using multiple linear regression to determine both partial and simultaneous effects of the independent variables on customer satisfaction. The results are expected to indicate that service quality and brand trust have a positive and significant effect on customer satisfaction, both individually and collectively. These findings are expected to provide valuable insights for management in improving service performance, strengthening brand credibility, and developing effective business strategies to enhance competitiveness in the maritime service industry.
Copyright (c) 2026 Bassam Abrar Wardana, Jimmy Ignatius, Ageng Pratiwi https://creativecommons.org/licenses/by-sa/4.0
Tinjauan Hukum Jual Beli Mata Uang Prespektif Undang-Undang No. 10 Tahun 2011 dan Fatwa DSN Mui No.28/DSN MUI/III/2002 terhadap Trading Forex
Forex trading has attracted significant public interest, particularly among Muslim investors, due to its high market liquidity. However, concerns remain regarding its legal compliance under Indonesian Law No. 10 of 2011 on Commodity Futures Trading and its conformity with DSN-MUI Fatwa No. 28/DSN-MUI/III/2002 concerning currency exchange (Al-Ṣarf). This study analyzes the implementation of forex trading on the Monex Investindo Futures (MIFX) and Financial Broker Success (FBS) platforms from both legal and Islamic perspectives. The research employed a qualitative case study with a normative juridical approach, using observations, focused interviews with traders and a member of the DSN-MUI, and document analysis. The findings indicate that both platforms operate with similar trading mechanisms, differing mainly in their swap-free Islamic features. MIFX complies with Law No. 10 of 2011, whereas FBS does not fully satisfy the statutory requirements governing commodity futures trading. Furthermore, neither platform fully complies with the principles of currency exchange (Al-Ṣarf) stipulated in the DSN-MUI Fatwa. The study highlights the need for stronger regulatory compliance and greater alignment between forex trading practices and Islamic legal principles.
Copyright (c) 2026 Nurul Hikmah, Abd Wahab Abd Muhaimin, Nurkhalis Muchtar https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Pengungkapan ESG dan R&D terhadap Kinerja Keuangan Perusahaan Sektor Teknologi di ASEAN dengan Ukuran Perusahaan Sebagai Variabel Moderasi
This study aims to empirically examine the effect of Environmental, Social, Governance (ESG) disclosure and Research & Development (R&D) on financial performance, with firm size as a moderating variable in public technology sector companies in the ASEAN region during the 2021-2023 observation period. The sampling method used in this study was purposive sampling, which obtained a total final sample of 186 observations. The data analysis technique used was statistical testing with Moderated Regression Analysis (MRA) using IBM SPSS 27 software. The results of partial hypothesis testing showed that ESG disclosure does not have a significant effect on financial performance, which is proxied by Return on Assets (ROA). Meanwhile, R&D intensity is proven to have a significant negative effect on the company's financial performance in the current year. The interaction test results indicate that firm size is not able to moderate the effect of ESG disclosure on financial performance. However, firm size is proven to significantly and positively moderate the effect of R&D on financial performance, where large asset capacity in economies of scale is able to mitigate and reverse the effect of research expenses that cut profits into a positive contribution to company profitability. Consequently, these findings imply that larger technology firms possess better structural capability to commercialize technological advancements effectively.
Copyright (c) 2026 Khoirul Muttaqin, Siti Hidayah, Sodikin Manaf https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Efektivitas Promosi Berbasis Sales Call dan Media Sosial terhadap Minat Pemesanan Kamar pada Hotel The Trans Resort Bali
The increasingly competitive hotel business environment requires companies to optimize their sales promotions thru sales calls and Instagram. This study aims to analyze the influence of the effectiveness of sales calls and Instagram promotions on the interest in room bookings at The Trans Resort Bali. This research uses a quantitative approach with purposive sampling as the sampling technique, resulting in a sample of 100 respondents. The data collection method used a questionnaire and was analyzed using multiple linear regression with SPSS. The results of this study indicate that the effectiveness of sales call-based promotions has a positive and significant impact on room booking interest (β = 0.349; sig = 0.000). The effectiveness of promotions thru Instagram also has a positive and significant impact on room booking interest (β = 0.602; sig = 0.000). Simultaneously, both variables significantly affect room booking interest with an F value of 299.684 and a significance level of 0.000. The coefficient of determination or R2 value of 0.861 indicates that the variable of room booking interest can be explained by 86.1% thru the effectiveness of sales calls and Instagram promotions. Thru this research, it was found that the combination of conventional and digital promotions has been able to increase room booking interest in the hospitality industry, particularly at The Trans Resort Bali hotel.
Copyright (c) 2026 Ni Putu Natasia Devianthi, Ni Kadek Dessy Hariyanti, I Wayan Wirga https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Brand Image dan Brand Trust terhadap Purchase Intention pada Produk Aqua di Kecamatan Cibinong
The increasingly fierce competition in the Bottled Drinking Water industry requires companies not only to rely on product quality but also to strengthen their brand image and build consumer trust in order to influence purchase intention. This study aims to analyze the effects of brand image and brand trust on the purchase intention of AQUA products in Cibinong District, both partially and simultaneously. This study adopts a quantitative approach, using purposive sampling to select 96 respondents who are consumers of AQUA products in Cibinong District. Data were collected through online questionnaires and analyzed using multiple linear regression analysis with the help of SPSS software version 25. The results show that brand image has a positive and significant effect on purchase intention. This is confirmed by the partial t-test, which yields a probability value of 0.000 < 0.05 and a calculated t-value greater than the t-table value (5.519 > 1.290). Similarly, brand trust also has a positive and significant partial effect on purchase intention, supported by a probability value of 0.000 < 0.05 and a calculated t-value greater than the t-table value (8.310 > 1.290). Furthermore, brand image and brand trust together have a positive and significant simultaneous effect on the purchase intention of AQUA products in Cibinong District. This is indicated by a calculated F-value of 56.719, which is greater than the F-table value of 3.09, with a significance level of 0.000 < 0.05.
Copyright (c) 2026 Muhammad Fadly, Purwatiningsih Purwatiningsih https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Pelayanan dan Lingkungan Rumah Sakit terhadap Kepuasaan Pasien Rawat Jalan di Rumah Sakit Umum Daerah (RSUD) Kabupaten Kampar
This study aims to determine and analyze the influence of service quality (X1) and hospital environment (X2) on Outpatient Satisfaction (Y) at RSUD Kampar Regency, both partially and simultaneously. The method used in this research is a quantitative method with descriptive and verificative approaches. Data collection was conducted through observation and the distribution of questionnaires to 84 outpatient respondents, selected using the Slovin formula from a total population of 500 patients per month. Data analysis techniques included validity tests, reliability tests, linear regression, coefficient of determination, and hypothesis testing (t-test and F-test) processed with SPSS version 25.0. The results showed that: (1) service quality has a positive and significant effect on patient satisfaction partially, with a significance value of 0.000 < 0.05 and an influence magnitude of 65.7%. (2) hospital environment has a positive and significant effect on patient satisfaction partially, with a significance value of 0.000 < 0.05 and an influence magnitude of 43.3%. (3) Simultaneously, service quality and hospital environment have a significant effect on patient satisfaction with a contribution of 71.0%, while the remaining 29.0% is influenced by other factors outside this research model. Improvements in service quality and better environmental management are proven to reduce patient complaints and strengthen the hospital's reputation.
Copyright (c) 2026 Putri Prili Likasari https://creativecommons.org/licenses/by-sa/4.0
Analisis Pergerakan Saham Syariah di Indonesia dengan Metode Garch dan Arima
This study aims to analyze the movement of Islamic stock prices in Indonesia using the shares of Bank Syariah Indonesia (BRIS) as a case study. The research employs the Autoregressive Integrated Moving Average (ARIMA) and Generalized Autoregressive Conditional Heteroskedasticity (GARCH) methods to model stock price movements and volatility. Daily historical stock price data from January 1, 2020, to July 30, 2025, were collected and analyzed through several stages, including stationarity testing, selection of the best ARIMA model, and heteroskedasticity testing to determine the most appropriate GARCH model. The results indicate that the ARIMA (1,1,0) and GARCH (2,2) models provide the best performance for forecasting the stock price movements of Bank Syariah Indonesia. The forecasting results show a relatively high level of predictive performance, with prediction accuracy ranging from 90.2% to 98.3%. The analysis also reports a maximum Mean Absolute Percentage Error (MAPE) value of 111%, indicating that forecasting errors may vary across the observation period. The findings are expected to provide useful information for investors and other market participants in supporting investment decision-making related to Bank Syariah Indonesia's shares.
Copyright (c) 2026 Sunayah Nursafitri, Nyai Ulandari https://creativecommons.org/licenses/by-sa/4.0
Kualitas Layanan Ojek Online dalam Sistem Gig Ekonomi: Systematic Literature
The development of digital platforms has driven the emergence of the gig economy, transforming work mechanisms in app-based transportation services, including online motorcycle taxis. This system provides flexibility for workers and convenience for consumers; however, factors influencing service quality within the gig ecosystem require comprehensive investigation. This study aims to analyze the factors affecting online motorcycle taxi service quality within the gig economy system. The research employed a Systematic Literature Review (SLR) method using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. Article selection was conducted through the Watase UAKE platform on Scopus-indexed publications, with 107 initial articles identified and 20 articles selected based on inclusion criteria for qualitative descriptive analysis. The findings indicate that service quality is influenced by algorithmic management, work engagement, platform fairness and transparency, incentive and compensation systems, as well as workers’ adaptability to the digital environment. Service quality is not solely determined by driver competence but also by platform governance that enhances worker motivation, engagement, and perceptions of fairness. This study highlights the importance of integrating technology, human resource management, and worker well-being to support sustainable improvements in gig economy service quality.
Copyright (c) 2026 Reizaldi Reviansyah, Yosafattrinovianto Yosafattrinovianto, Richo Excllecia Wijaya, Fachri Dwi, Sudadi Pranata https://creativecommons.org/licenses/by-sa/4.0
Dampak Perekrutan Berdasarkan Keterampilan terhadap Pengembangan Profesional dan Mobilitas Internal PT. KMHI
The accuracy of employee screening method selection plays a crucial role in determining human capital quality and organizational operational sustainability. This study examines and analyzes the influence of Skill-Based Hiring (X) on Professional Development (Y1) and Internal Mobility (Y2), while also investigating the mediating role of Professional Development in the relationship between these variables. This research applies a quantitative approach with an explanatory-causal design. Primary data were collected using a structured five-point Likert-scale questionnaire distributed to 120 active employees of PT KMHI, with respondents selected through a simple random sampling technique. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method assisted by SmartPLS 4 software. The structural model results reveal that Skill-Based Hiring has a positive and significant effect on Professional Development (β = 0.535; p-value < 0.001). However, Skill-Based Hiring does not have a significant direct effect on Internal Mobility (β = 0.001; p-value = 0.984). The mediation analysis shows that Professional Development fully mediates the relationship between Skill-Based Hiring and Internal Mobility (indirect effect = 0.516). These findings indicate that skill-oriented recruitment strategies require integration with continuous professional development programs to support employee career mobility and organizational growth.
Copyright (c) 2026 Muhamad Didan Churdianto, Mochammad Rifky, Wahyu Eko Pujianto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Produk Kualitas Pelayanan dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan
This study aims to analyze the effect of product quality, service quality, and customer satisfaction on customer loyalty at Njajan.co in Tegal City. A quantitative research method with a survey approach was employed involving 100 Njajan.co customers selected through simple random sampling. Data were collected using questionnaires and analyzed through multiple linear regression with the assistance of SPSS. The findings reveal that product quality, service quality, and customer satisfaction each have a positive and significant effect on customer loyalty. Simultaneously, these three variables also significantly influence customer loyalty. The coefficient of determination (R²) of 0.821 indicates that 82.1% of customer loyalty is explained by product quality, service quality, and customer satisfaction, while the remaining 17.9% is influenced by other factors beyond the scope of this study. These findings highlight the importance of maintaining product quality, improving service quality, and ensuring customer satisfaction as strategic efforts to strengthen customer loyalty and support the long-term competitiveness of Njajan.co in Tegal City.
Copyright (c) 2026 Sulis Safitri, Akbar Nuur Purnama, Hendri Sucipto, Nur Khojin https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Electronic Word of Mouth (E-WOM) dan Brand Experience terhadap Keputusan Pembelian Produk Lipstik OMG dengan Fear of Missing Out (FOMO) sebagai Variabel Mediasi
The rapid growth of social media has transformed the way consumers obtain information and evaluate products before making purchasing decisions. In the cosmetics industry, Electronic Word of Mouth (E-WoM), Brand Experience, and Fear of Missing Out (FOMO) are considered important factors influencing consumer purchase decisions. This study aims to examine the effects of Electronic Word of Mouth (E-WoM) and Brand Experience on the purchase decision of OMG Lipstick, with Fear of Missing Out (FOMO) serving as a mediating variable among female students at Universitas Muhammadiyah Ponorogo. This research employed a quantitative approach using purposive sampling, involving 70 respondents who had purchased or used OMG Lipstick. Data were collected through a Likert-scale questionnaire and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The findings reveal that Electronic Word of Mouth and Brand Experience have positive and significant effects on both Fear of Missing Out and Purchase Decision. Furthermore, Fear of Missing Out positively and significantly influences Purchase Decision and partially mediates the effects of Electronic Word of Mouth and Brand Experience on Purchase Decision. These findings suggest that companies should strengthen their digital marketing strategies, enhance positive brand experiences, and effectively leverage social media trends to improve consumers' purchase decisions.
Copyright (c) 2026 Elik Indari, Siti Chamidah, Wijianto Wijianto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Harga & Kualitas Produk terhadap Minat Beli Produk Beras Anak Gunung pada Toko Sembako Sumba Jaya Kabupaten Sorong
Business competition in the staple food trading sector, especially rice products, requires business actors to understand the factors that influence consumer purchasing interest. Competitive prices and good product quality are two main factors that consumers consider in determining purchasing decisions. This study aims to analyze the effect of price and product quality on consumer purchasing interest of Super Anak Gunung Rice at the Sumba Jaya Grocery Store in Sorong Regency, both partially and simultaneously. The study uses a quantitative approach with an associative research type. Data were obtained by distributing questionnaires to 70 respondents selected using accidental sampling techniques. Data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), simultaneous tests (F-tests), and coefficients of determination. The results showed that price and product quality had a positive and significant effect on consumer purchasing interest, both partially and simultaneously. The coefficient of determination value of 69.7% indicates that variations in consumer purchasing interest can be explained by these two variables, while the rest is influenced by other factors outside the study. The implications of this research indicate that setting prices that are in accordance with consumer purchasing power and continuously improving product quality can be an effective strategy in increasing purchasing interest, maintaining customer loyalty, and increasing the competitiveness of the Sumba Jaya Grocery Store in Sorong Regency.
Copyright (c) 2026 Delvia O.Klouw, Gabhirela Asni Nganul, Arnol Yansen Bili, Epi Silvester Nahak https://creativecommons.org/licenses/by-sa/4.0
The Role of Sustainability Reporting in Enhancing Corporate Transparency and Firm Value in the ESG Era
This study aims to analyze the role of sustainability reporting in enhancing corporate transparency and firm value in the Environmental, Social, and Governance (ESG) era. ESG issues have become increasingly important in business practice and capital markets because investors no longer evaluate firms solely based on financial performance, but also consider how companies manage environmental risks, social responsibility, and governance quality. This study employs a quantitative approach with an explanatory research design. The sample consists of 120 non-financial companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 600 firm-year observations. The data were obtained from annual reports, sustainability reports, financial statements, and capital market data. Sustainability reporting is measured using a sustainability disclosure index based on ESG indicators, corporate transparency is measured using an information transparency index, and firm value is measured using Tobin’s Q. The data analysis technique is panel data regression with mediation testing. The results show that sustainability reporting has a positive effect on corporate transparency and firm value. Corporate transparency is also found to have a positive effect on firm value and to mediate the relationship between sustainability reporting and firm value. These findings confirm that sustainability reports do not merely serve as compliance instruments, but also function as strategic mechanisms for strengthening information openness, reducing information asymmetry, and increasing investor confidence. This study implies that companies should prepare sustainability reports in a material, consistent, credible, and business-integrated manner in order to create sustainable firm value.
Copyright (c) 2026 Nur Abdillah, Warsino Warsino, Ni Nengah Citra Dwi Anggraeni, Edhi Prayitno https://creativecommons.org/licenses/by-sa/4.0
Perspektif Ekonomi Islam terhadap Kelangkaan Gas LPG 3 Kg
This study aims to analyze the phenomenon of 3 kg LPG gas shortages that occur among Micro, Small, and Medium Enterprises (MSMEs) in Selebar District, Bengkulu City and examine the causal factors based on an Islamic economic perspective. The study uses a qualitative method with a case study approach conducted in Selebar District, Bengkulu City. Data were obtained through in-depth interviews, observations, and documentation of MSMEs, LPG depots, and related parties, then analyzed using Miles and Huberman data analysis techniques that include data reduction, data presentation, and conclusions. The results of the study indicate that the scarcity of 3 kg LPG has a significant impact on the sustainability of MSME businesses, especially in the form of increased production costs, disruption of production processes, and decreased business profits due to the difficulty of obtaining subsidized LPG according to needs. Based on the results of interviews with MSMEs, the scarcity of LPG is characterized by limited stock at official depots, long queues, and high dependence of business actors on 3 kg LPG as the main energy source. Factors contributing to the shortage include suboptimal distribution, inaccurate targeting of subsidy recipients, increased public demand, and indications of hoarding and selling above the Highest Retail Price (HET). From an Islamic economic perspective, this phenomenon demonstrates the suboptimal application of justice ('adl) and the principle of benefit (maslahah) in the distribution of subsidized goods, resulting in unequal access for eligible groups to 3 kg LPG.
Copyright (c) 2026 Septina Anjelina, Idwal Idwal, Padlim Hanif https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kompetensi terhadap Kepuasan Masyarakat melalui Kualitas Pelayanan di Kantor Desa Sukamenak Kecamatan Sukarame Kabupaten Tasikmalaya
The realization of accountable village governance relies heavily on the public service sector, with community satisfaction serving as the main parameter of its success. This research agenda is designed to investigate the implications of village apparatus competence on community satisfaction, both directly and through the mediation of service quality. The research locus was set at the Sukamenak Village Office, Sukarame District, Tasikmalaya Regency. Through a quantitative verficiative approach, primary data were gathered from distributing questionnaires to 100 residents acting as research samples. Structural model analysis was completed using the Structural Equation Modeling technique with the help of SmartPLS 4 software. The empirical calculation results prove that apparatus competence triggers a significant positive influence, both in boosting service quality and in fostering community satisfaction directly. In addition, public service quality is validly confirmed to perform a strong mediating function in bridging the causal relationship between apparatus competence and community satisfaction. The theoretical implication of these findings emphasizes that the internal capacity of village officials must be actualized into responsive, communicative, reliable, and friendly service performance in the field in order to optimize the psychological satisfaction of service recipients.
Copyright (c) 2026 Dinda Wara Puspita, Barin Barlian https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Harga, Lokasi, dan Fasilitas terhadap Keputusan Pembelian Perumahan Subsidi Pesona Winong Asri Boyolali
The purpose of this study is to determine the effect of price, location, and facilities on purchasing decisions at Pesona Winong Asri Housing. This study uses a descriptive research method with a quantitative approach. The population of this study consists of all consumers of Pesona Winong Asri Housing. Sampling was carried out using the pursuant sampling method, with a sample size of 69 respondents. Data collection was carried out using a questionnaire. The research instrument was a Likert scale with a score range of 1 to 5. Data analysis included classical assumption testing, multiple linear regression analysis, and hypothesis testing. Data processing was carried out using SPSS version 26. The results of this study indicate that price has a positive and significant influence on purchasing decisions at Pesona Winong Asri Housing, evidenced by a significance value of 0.002. Location also has a positive and significant influence on purchasing decisions, evidenced by a significance value of 0.042. Facilities, on the other hand, do not have a significant influence on purchasing decisions, evidenced by a significance value of 0.294. Price, location, and facilities have a significant influence on purchasing decisions at Pesona Winong Asri Housing. The significant influence of price, location, and amenities on purchasing decisions is demonstrated by a coefficient of determination (adjusted R-squared) of 50.9%. The remaining 49.1% is influenced by factors outside the research model not examined in this study.
Copyright (c) 2026 Restu Putriana, Luki Sri Anggorowati, Alean Kistiani Hegy Suryana https://creativecommons.org/licenses/by-sa/4.0
Economics Value’s Of Informations In The Era Of Aritificial Intelligence
The rapid convergence of economics and information systems, accelerated by Artificial Intelligence (AI), has fundamentally transformed how value is created, measured, and exchanged in modern economies. Objectives, This study examines the relationship between economics and AI-driven information systems from a digital economy perspective, aiming to develop a framework for understanding information as an economic commodity and its transformative effects on markets and organizational structures. Methods, Employing a qualitative literature review approach, this research systematically analyzes studies from 1970 to 2025 sourced from Google Scholar, Research Gate, Sinta Database, and DOAJ, focusing on the theoretical foundations established by Romer (1990) and Shapiro & Varian (1999). Findings, This paper reveal that information possesses four distinctive characteristics—non-rivalry, high fixed costs with low marginal costs, quality uncertainty, and experience-good properties. Information systems serve as economic infrastructure facilitating coordination, decision-making, and value creation, while AI amplifies these functions through adaptive learning capabilities. Its identifies the "productivity paradox" phenomenon in AI investments, where tangible benefits require time to materialize and depend on complementary factors such as organizational culture and human capital. Digitalization-driven market transformation creates new business ecosystems which requiring adaptive regulatory. Implications, Based on this paper its suggest that organizations must develop new performance measurement frameworks, strengthen middle management roles in digital transformation, and adopt flexible yet protective macroeconomic policies that maintain competition and foster innovation.
Copyright (c) 2026 Arif Zeinfiki Djunaedi, Heri Supriyanto https://creativecommons.org/licenses/by-sa/4.0
Perilaku Konsumen Generasi Z dalam Pembelian Baju Bekas (Thrifting) sebagai Gaya Hidup di Kota Ambon
The thrifting trend has begun to grow along with increasing digital access and lifestyle changes among urban communities. Generation Z in Ambon City views secondhand clothing not only as an economic solution, but also as part of a lifestyle that reflects creativity, uniqueness, and environmental awareness. Gen Z consumer behavior influences individual purchasing decisions, and repeated purchasing decisions—driven by affordable prices, quality, comfort, and the influence of the social environment—will shape the Gen Z lifestyle. This study utilizes the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS version 4.0 software. The SEM analysis is based on primary data collected from 112 Gen Z respondents in Ambon City. The results indicate that consumer behavior, as an independent variable, has a significant effect on the thrifting lifestyle of Gen Z in Ambon City. Furthermore, purchasing decision, as an intervening variable, is proven to mediate the relationship between the independent variable (consumer behavior) and the dependent variable (thrifting lifestyle).
Copyright (c) 2026 Diar Tangke, Chrestiana Aponno, Mieske Helena Tangnga https://creativecommons.org/licenses/by-sa/4.0
Peran Work Life Balance sebagai Mediasi Pengaruh Keterlibatan Kerja dan Kelelahan Kerja terhadap Kinerja Karyawan Bank Sultra Cabang Kolaka
The increasingly competitive banking industry requires organizations to optimize human resource management to enhance employee performance. However, high job demands, excessive workloads, and operational risks may adversely affect work engagement, job burnout, and work–life balance, which ultimately influence employee performance. This study aims to examine the effects of work engagement and job burnout on employee performance, both directly and indirectly through the mediating role of work–life balance at Bank Sultra Kolaka Branch. This study employed a quantitative approach with an explanatory research design. The sample consisted of 44 employees selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that work engagement has a positive and significant effect on both work–life balance and employee performance. In contrast, job burnout has a negative and significant effect on work–life balance but does not significantly affect employee performance. Furthermore, work–life balance positively and significantly influences employee performance. Mediation analysis reveals that work–life balance partially mediates the relationship between work engagement and employee performance, while fully mediating the relationship between job burnout and employee performance. These findings suggest that improving employee performance requires not only strengthening work engagement but also implementing organizational policies that promote work–life balance through effective workload management and a supportive work environment.
Copyright (c) 2026 Rani Sesya Humairah Madjid, Dedy Takdir Syaifuddin, Salma Saleh https://creativecommons.org/licenses/by-sa/4.0
Budaya Keselamatan yang Tangguh dan Analisis Peta Kinerja Kritis (IPMA) untuk Kinerja Keselamatan
This study aims to analyze the relationship between resilient safety culture and Safety Performance and to identify priority areas for improving safety culture dimensions at Siti Hajar Hospital, Sidoarjo, using the Importance-Performance Map Analysis (IPMA) approach. Resilient safety culture plays an important role in protecting healthcare workers from occupational risks amid the complexity of hospital services. This study employed a quantitative approach with an explanatory-causal design. The population consisted of all employees of Siti Hajar Hospital, with 150–200 respondents selected through proportional stratified random sampling. Data were collected using a structured questionnaire with a 5-point Likert scale measuring the importance and performance of safety culture dimensions. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) followed by IPMA analysis. The results showed that resilient safety culture has a positive and significant relationship with Safety Performance. IPMA results indicated that the Monitoring dimension is the main priority for improving Safety Compliance, while the Responding dimension is the priority for improving Safety Participation. Therefore, hospital management is encouraged to strengthen safety monitoring systems, improve incident response capacity, and maintain employee participation through continuous safety programs and appreciation initiatives.
Copyright (c) 2026 Adinda Putri Ari Santoso, Nur Fita Ramadhania, Wahyu Eko Pujianto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Citra Merek dan Word of Mouth terhadap Minat Beli Produk Toko Jamu Ramah di Kabupaten Lamongan
This study aims to analyze the effect of brand image and word of mouth on consumer purchase intention at Toko Jamu Ramah in Lamongan Regency using a quantitative approach through a survey method of customers who have made purchases. The sampling technique used accidental sampling with a total of 100 respondents, and data were collected through a questionnaire using a five-point Likert scale. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS 4 software, which includes evaluation of the measurement model (outer model) through validity and reliability tests as well as evaluation of the structural model (inner model) to examine relationships between variables and hypothesis testing using bootstrapping. The results indicate that brand image has a positive and significant effect on purchase intention (β = 0.343, t = 2.970, p = 0.003), and word of mouth also has a positive and significant effect on consumer purchase intention (β = 0.372, t = 3.172, p = 0.002). Simultaneously, both variables are able to explain the variation in purchase intention at a moderate level (R² = 0.417), indicating that improving brand image and encouraging positive communication among consumers can increase purchase intention for products at Toko Jamu Ramah. Keywords: Brand Image, Word of mouth, Purchase Intention.
Copyright (c) 2026 Mochammad Ghozi, Darianto Darianto, Amanatul Khoiriyah https://creativecommons.org/licenses/by-sa/4.0