EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Journal Title: EKONOMIKA45 Initials: EKONOMIKA45 Frequency: Juni dan Desember Print ISSN: 2354-6581 Online ISSN: 2798-575X Editor in Chief: Dr. Ir. Achmad Daengs GS, SE, MM, CPPM DOI: 10.30640 Publisher: Universitas 45 Surabaya EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan E-ISSN:2798-575X (Online) / P-ISSN:2354-6581 (print) diterbitkan oleh Program Studi Manajemen Universitas 45 Surabaya. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait Manajemen, Ekonomi Bisnis, Kewirausahaan dan terbit dua kali dalam setahun yaitu edisi Juni dan Desember Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Reakreditasi Tetap di Peringkat 5 mulai Volume 11 Nomor 2 Tahun 2024 sampai Volume 16 Nomor 1 Tahun 2029. Indexed by: Journal Sponsors and Partners :
Fakultas Ekonomi Universitas 45 Surabaya
Dampak Praktik Pinjaman “Bank Keliling” terhadap Kondisi Sosial Ekonomi Perempuan Pedesaan di Kabupaten Lampung Tengah
Mobile lending institutions are providers of loans characterized by high interest rates, simple requirements, and rapid loan disbursement. These characteristics have attracted many residents of Purwo Adi Village, Trimurjo District, Central Lampung Regency, most of whom have low incomes, particularly rural women and housewives as managers of household finances. Consequently, borrowing from mobile lenders has become one of the primary strategies for meeting daily living needs in Purwo Adi Village. This study employs a qualitative method with a field research approach, utilizing observation, in-depth interviews, and documentation techniques. The findings indicate that the presence of mobile lending institutions generates both positive and negative impacts on the community. The positive impacts include fulfilling urgent needs, supporting children’s educational expenses, and providing additional capital for small-scale traders. However, the negative impacts are more dominant, including high interest burdens, disruption of household economic stability, the practice of debt cycling, dependence on loans, the emergence of household conflicts, and psychological pressure experienced by housewives due to repayment obligations and collection practices. Low levels of financial literacy and unstable income are the main factors preventing the community from disengaging from these lending practices. Therefore, although mobile lending provides short-term benefits, in the long term it has the potential to worsen the socio-economic welfare of the Purwo Adi Village community.
Copyright (c) 2026 EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
Arus Kas Bebas Memoderasi Intensitas Digital, Intensitas CAPEX, dan Efisiensi Manajerial terhadap Inefisiensi Investasi Fashion Halal di Indonesia
Quantitative research linking digital intensity, capital expenditure intensity, managerial efficiency, and investment inefficiency at the corporate level in Indonesia's halal fashion industry is still lacking. Modern businesses undergoing digital transformation are likely to change the way they make investment decisions, particularly in resource allocation, technology adoption, and market expansion strategies. The study uses quarterly panel data from 2021 to 2024, representing all halal fashion companies listed on the Indonesia Stock Exchange. In the model selection analysis using EViews 12, the Random Effects Model was selected based on the Hausman test and estimation efficiency considerations. The results of the hypothesis test showed that the digital intensity variable had a significant negative influence on investment inefficiency, indicating that digitalization helps companies make more optimal investment decisions. In contrast, the variables of capital expenditure intensity and managerial efficiency did not have a significant positive influence on investment inefficiency. The moderation variable, free cash flow, is also unable to moderate the influence of digital intensity, capital expenditure intensity, and managerial efficiency on investment inefficiency. These findings provide implications for management and regulators in designing more effective digital strategies and investment governance policies.
Pengaruh Inflasi, Suku Bunga, Ekspor dan Impor terhadap Nilai Tukar di Indonesia
This study analyzes how the exchange rate of the Indonesian Rupiah is affected by imports, exports, interest rates, and inflation. This study uses secondary data sourced from the World Bank, Bank Indonesia, and the Central Statistics Agency to ensure the validity and reliability of the macroeconomic data used. Multiple linear regression was applied to analyze time-series data for the period 1995–2024 using the EViews 12 software to identify the causal relationships and significance levels of each variable. Empirical findings show that the rupiah exchange rate was not significantly affected by inflation or interest rates in the study period. On the other hand, imports and exports are proven to have a substantial impact on exchange rate movements. With a determination coefficient (R²) of 79.1%, this model has a high ability to explain variations in the value of the Rupiah. The results of this study provide important insights for policymakers in formulating exchange rate stabilization strategies and more effective macroeconomic management. In addition, these findings can support future monetary policy planning, international trade, and exchange rate risk mitigation.
Pengaruh Faktor Spesifik Bank terhadap Pembiayaan Bermasalah: Bank Islam di Indonesia
This study aims to analyze the effect of financial and macroeconomic ratio factors on Non-Performing Financing (NPF) at Islamic Commercial Banks (BUS) in Indonesia for the period 2015-2024. The independent variables analyzed include Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA), Return on Equity (ROE), Gross Domestic Product (GDP), and inflation, with NPF as the dependent variable. This study uses a quantitative approach through multiple regression using panel data with the EViews 12 tool. Based on the model testing results, the Random Effect model was selected as the best model. The analysis results show that CAR, BOPO, ROE, and GDP ROA and GDP have a significant effect on NPF, while ROA and inflation do not affect NPF. Simultaneously, all independent variables have a significant effect on NPF with an adjusted R² value of 66.91%, indicating that these variables are able to explain the variation in NPF substantially. These findings emphasize the importance of strengthening internal bank management and sensitivity to macroeconomic dynamics in maintaining the quality of Islamic financing.
Pengaruh Transfer Pricing, Beban Pajak Tangguhan, Leverage dan Komite Audit terhadap Penghindaran Pajak pada Perusahaan Perbankan Periode 2022–2024
This study examines the influence of governance mechanisms and financial factors on tax avoidance in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research utilizes secondary data obtained from published annual reports and audited financial statements. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while the independent variables consist of transfer pricing, deferred tax expense, leverage, and the audit committee. Multiple linear regression analysis is employed to analyze the relationships between variables. The findings indicate that transfer pricing has a negative effect on tax avoidance, suggesting that banks tend to prioritize operational efficiency and adherence to tax regulations rather than aggressive tax strategies. Deferred tax expense does not show a significant impact, as it mainly reflects temporary timing differences. Leverage is found to significantly influence tax avoidance through the utilization of interest expenses. Additionally, the audit committee negatively affects tax avoidance, highlighting the role of effective oversight, strong internal controls, and sound corporate governance in reducing opportunistic tax behavior.
Analisis Collaborative Governance Pemerintah Desa terhadap Penyandang Disabilitas
This research is motivated by the limited implementation of fulfilling the rights of persons with disabilities at the village level, despite being regulated in Law No. 8 of 2016 on Persons with Disabilities. Oben Village, Nekamese District, Kupang Regency, is one of the villages that applies an inclusive development approach through collaboration between the Village Government and the GARAMIN NTT NGO. This study aims to analyze the collaborative governance process in empowering persons with disabilities through Village Disability Groups (KDD), using the five indicators of Ansell and Gash (2008): face-to-face dialogue, trust building, commitment to the process, shared understanding, and intermediate outcomes. The research method used a descriptive qualitative approach with data collection techniques including observation, semi-structured interviews, and document studies with 20 informants. The results show that the collaboration began with face-to-face dialogue, leading to the formation of KDD and the Inclusive Village Regulation No. 06 of 2023. The commitment of both actors was strengthened through budgeting in the APBDes, training, and business assistance. This collaboration led to increased participation, self-confidence, and economic independence for persons with disabilities. This study concludes that collaborative governance in Oben Village is effective and contributes to the realization of a sustainable inclusive village.
Analisis Dampak Program Zakat Produktif Lazisnu Berbasis UMKM dalam Meningkatkan Pendapatan Mustahik
Productive zakat programs based on MSMEs are one of the economic empowerment strategies for mustahik that aim to reduce dependence on consumptive assistance. The main problems faced by mustahik who are MSME entrepreneurs include limited business capital, weak business management, and low marketing capabilities, which result in low income and business sustainability. Therefore, an analysis is needed on the extent to which the productive zakat program implemented by LAZISNU is able to increase the income of mustahik. This study aims to analyze the impact of the MSME-based productive zakat program on increasing the income of mustahik, as well as to examine the role of business empowerment and assistance in supporting the sustainability of MSME mustahik. The research method used is a descriptive qualitative approach through a literature study of previous research results, institutional reports, and documents relevant to the management of productive zakat and MSME empowerment. The results show that the LAZISNU productive zakat program, which is realized through the provision of business capital, training, and mentoring, has a positive impact on increasing the income of mustahik. Business assistance has proven to be a key factor in ensuring the optimal use of zakat funds, improving managerial skills, and maintaining business sustainability. These findings show that productive zakat not only functions as short-term economic assistance, but also as an empowerment instrument that encourages the independence and welfare of mustahik in the future.
Strategi Unit Pelaksana Teknis (UPT) Museum Daerah Nusa Tenggara Timur (NTT) dalam Meningkatkan Pelayanan Publik
This study aims to analyze the strategy of the NTT Regional Museum UPT in improving public services. The problem behind this research is that the quality of museum services has not been optimal, which can be seen from the lack of a target number of visitors and the limited innovation of technology-based services. This study uses a qualitative approach with a descriptive method. Data collection techniques are carried out through interviews, observations, and documentation, then analyzed through data reduction, data presentation, and conclusion drawn. The results of the study show that the service strategy of the NTT Regional Museum UPT can be analyzed based on five strategies according to David Osborne and Peter Plastrik (in the book: Cutting Bureaucracy Five Strategies Towards Entrepreneurial Government (2020)), namely core strategy, consequence strategy, customer strategy, control strategy, and cultural strategy. The core strategy has been clearly formulated according to the Strategic Plan, but its implementation is not optimal. The consequence strategy still focuses on administrative discipline and is not yet based on service quality. Customer strategies have been implemented through various programs, but they are still conventional and have not made the most of technology. The control strategy emphasizes more on procedural compliance, while the work culture shows discipline, but service innovation still needs to be improved. In conclusion, the service strategy has been running, but it needs to be strengthened in implementation, innovation, and performance evaluation so that museum services are more effective and in accordance with the needs of the community.
Efektivitas Penggunaan Aplikasi E-Kinerja dalam Meningkatkan Kinerja Pegawai Negeri Sipil (PNS) di Badan Kepegawaian, Pendidikan, dan Pelatihan Daerah Kota Kupang
This study aims to analyze the effectiveness of the e-Kinerja application in improving the performance of Civil Servants at the Regional Personnel, Education and Training Agency (BKPPD) of Kupang City. The research employed a qualitative approach with a descriptive research design. Informants were selected using purposive sampling, consisting of institutional leaders and employees who use the e-Kinerja application. Data were collected through observation, interviews, and documentation, and analyzed using qualitative data analysis techniques including data reduction, data display, and conclusion drawing. Data validity was ensured through triangulation techniques. The effectiveness analysis referred to Sutrisno’s indicators, namely program understanding, target accuracy, timeliness, goal achievement, and real changes. The results indicate that the implementation of the e-Kinerja application in BKPPD Kupang City is relatively effective. The system has improved reporting discipline, transparency in performance evaluation, and facilitated monitoring of employee performance. However, several challenges remain, including limited digital literacy among employees, technological infrastructure constraints, and the tendency to focus on administrative aspects rather than substantive performance improvement. Therefore, strengthening socialization, improving digital literacy, and developing a more adaptive system are necessary to optimize the implementation of e-Kinerja in enhancing the quality of civil servant performance.
Peran Brand Awareness Memediasi Pengaruh Viral Marketing terhadap Niat Beli
The growth of digital marketing has led businesses to increasingly use social media as a promotional tool, particularly through viral marketing strategies. However, highly viral content does not always result in increased consumer purchase intention, indicating the need for supporting factors. This study aims to examine the effect of viral marketing on purchase intention, the effect of viral marketing on brand awareness, the effect of brand awareness on purchase intention, and the mediating role of brand awareness in the relationship between viral marketing and purchase intention at Hanzho Coffee & Eatery in Gianyar Regency. This study adopts a quantitative approach with a causal research design. A total of 100 respondents were selected using purposive sampling. Data were collected through questionnaires using a Likert scale and analyzed using path analysis and the Sobel test. The results show that viral marketing has a positive and significant effect on purchase intention and brand awareness, while Brand awareness also has a positive and significant effect on purchase intention. In addition, brand awareness partially mediates the relationship between viral marketing and purchase intention. These findings indicate that viral marketing strategies are more effective when combined with consistent efforts to strengthen brand awareness in increasing consumer purchase intention.
Efektivitas Sistem Pengelolaan Dana Bantuan Operasional Sekolah (BOS) dalam Meningkatkan Mutu Pendidikan Periode 2024-2025
This study aims to analyze the effectiveness of the School Operational Assistance (BOS) fund management system in improving the quality of education at Nageoga Catholic Elementary School, Nagekeo Regency, East Nusa Tenggara Province during the 2024–2025 period. This research employed a qualitative approach with a descriptive case study design. Data were collected through interviews, observations, and documentation involving purposively selected informants consisting of the principal, school treasurer, teachers, school committee members, parents, and the foundation chairperson. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The results indicate that the management of BOS funds at Nageoga Catholic Elementary School has been relatively effective through managerial functions including planning, organizing, actuating, and controlling. The utilization of funds has referred to the School Activity and Budget Plan (RKAS) and has been administratively recorded through the ARKAS application and General Cash Book (BKU). BOS funds contribute to supporting learning activities, paying non-civil servant teacher honoraria, and financing school operational activities, with students’ learning achievement reaching an average score of 80.7%, categorized as good. However, the effectiveness has not been fully optimal due to limitations in educational facilities and infrastructure, including insufficient textbooks, classroom facilities, and learning media. Therefore, optimizing fund allocation, strengthening supervision, and increasing government support are necessary to further improve educational quality.
Pengaruh Inovasi PLN Mobile dan Komitmen Organisasi terhadap Kinerja Karyawan dalam melaksanakan pelayanan PT PLN (Persero) UP3 Medan
This research is conducted to determine The Effect Of PLN Mobile Innovation And Organizational Commitment On Employee Performance In Providing Services At Pt Pln (Persero) Up3 Medan. It examines whether PLN Mobile innovation and organizational commitment have a positive and significant effect or not. This research uses a quantitative approach with primary and secondary data sources. The data were collected using questionnaires. The data analysis method used was multiple linear regression analysis with SPSS version 26. The population consisted of all employees at PT PLN (Persero) UP3 Medan, with a research sample of 73 respondents. The results show that based on the t-test (partial test), the t-value for PLN Mobile innovation (X1) is 3,626 ≥ 1,994, with a significance value of 0,001 < 0,05. This means H0 is rejected and H1 is accepted, so PLN Mobile innovation has a significant effect on employee performance (Y). For organizational commitment (X2), the t-value is 5,863 ≥ 1,994, with a significance value of 0,000 < 0,05. This means H0 is rejected and H2 is accepted, so organizational commitment has a significant effect on employee performance (Y). The F-test shows that the F-value is 98,840 ≥ 3,98, with a significance value smaller than 0,05. This means that PLN Mobile innovation (X1) and organizational commitment (X2) together have a significant effect on employee performance (Y) at PT PLN (Persero) UP3 Medan. The R Square value is 0,738 or 73,8%. This means that 73,8% of employee performance can be explained by PLN Mobile innovation and organizational commitment, while the remaining 26,2% is explained by other variables not examined in this study.
Analisis Desain Pekerjaan Masinis dalam Transformasi Digital pada PT Kereta Api Indonesia (Persero)
Digital transformation has become a key strategy in enhancing efficiency, safety, and service quality in the public transportation sector, including PT Kereta Api Indonesia (Persero). This study analyzes the implementation of job analysis and design in supporting digital transformation, particularly in the position of train operators, which has undergone significant changes due to the implementation of automated systems such as Communication Based Train Control (CBTC), Automatic Train Protection (ATP), and Automatic Train Operation (ATO). The results show a shift in the role of train operators from direct controllers to system supervisors, with competencies focusing on digital literacy, risk analysis, and technology-based decision-making. This change also impacts work patterns, where train operators now focus more on system monitoring and troubleshooting rather than manually controlling the trains. This transformation encourages a more adaptive, integrative, and safety-oriented job design while creating new roles in technology and data management. The success of digital transformation depends not only on the application of cutting-edge technology but also on job designs that are responsive to operational changes and evolving human resource needs. The synergy between technological innovation and effective job design is key to creating a safer, more efficient, and sustainable transportation system in the future
Faktor-Faktor yang Memengaruhi Pergerakan Indeks Harga Saham Gabungan di Bursa Efek Indonesia Periode 2018-2023
The effect of exchange rate, BI Rate, and inflation on the movement of the Composite Stock Price Index on the Indonesia Stock Exchange for the period 2018- 2023. The study aims to determine the factors that affect the movement of the Joint Stock Price Index with independent variables exchange rate, BI Rate, and inflation, taking into account the phenomenon of Covid-19. This study uses quantitative methods using secondary data. The Data were analyzed using multiple linear regression methods, and divided into 2 periods before Covid-19 and after Covid- 19. The results showed that before Covid-19 the exchange rate had a significant negative effect on the movement of the Composite Stock Price Index, the BI Rate had a significant positive effect on the movement of the Composite Stock Price Index, and inflation had a positive insignificant effect on the movement of the Composite Stock Price Index. After Covid-19, the exchange rate did not have a positive effect on the movement of the Composite Stock Price Index, the BI Rate did not have a negative effect on the movement of the Composite Stock Price Index, and inflation had a significant positive effect on the movement of the Composite Stock Price Index.
Kualitas Pengungkapan Pelaporan Segmen pada Industri Manufaktur di Indonesia: Tinjauan Literatur Sistematis
This study aims to review and analyze the quality of segment reporting in the Indonesian manufacturing industry. As companies diversify their businesses, their operational structures become more complex, making consolidated financial statements less informative for investors. This research uses the Systematic Literature Review (SLR) method with the PRISMA protocol to analyze six key journals published between 2016 and 2026. The results show that the quality of segment disclosure is significantly influenced by company size and the reputation of "Big Four" public accounting firms. The findings also indicate that although operational diversification can increase the risk of earnings management, high-quality segment disclosure can actually improve earnings quality and help analysts predict future profits more accurately. Furthermore, using a reputable auditor is proven effective in reducing audit delay for companies with many segments. Overall, transparent segment reporting is a vital tool for investors to evaluate profitability when making investment decisions.
Efektivitas Sistem Computer Assisted Test (CAT) dalam Meningkatkan Transparansi dan Objektivitas Seleksi Calon Pegawai Negeri Sipil (CPNS)
The selection process for Civil Servant Candidates (CPNS) requires a fair, transparent, and objective system for assessing participant competency. Previous conventional selection methods still face various issues, such as a lack of transparency, lengthy administrative processes, and the potential for human bias in assessments. To improve the quality of selection, the government, through the National Civil Service Agency (BKN), has implemented the Computer Assisted Test (CAT) system as a technology-based selection method. This study aims to analyze the effectiveness of the CAT system in increasing transparency, objectivity, and efficiency of the CPNS selection process from a human resource management perspective. This study uses a qualitative descriptive approach through literature studies and analysis of various documents related to the implementation of the CAT. The study results indicate that the CAT system is able to increase transparency through the direct presentation of scores, increase objectivity through automated assessment by the system, and increase the efficiency of the selection process. The implementation of this system also requires strengthening the technological security system and increasing supervision in the selection process, such as controlling access to exam equipment, using more secure networks, and stricter supervision at the exam location to maintain the integrity and credibility of the CAT-based CPNS selection process.
Modernisasi Administrasi Publik melalui Implementasi Sistem Informasi Manajemen Puskesmas: Tinjauan Literatur Sistematis Metode Prisma
The modernization of public administration is a strategic agenda for improving the quality of governance, particularly in the primary healthcare sector, which plays a direct role in delivering services to the community. One of the key instruments in this process is the implementation of the Community Health Center Management Information System (SIMPUS), which aims to enhance service efficiency, data management accuracy, and the quality of information-based decision-making. This study aims to analyze the readiness and effectiveness of SIMPUS implementation in supporting the digital transformation of public services at the primary healthcare level. The method used is a systematic literature review employing the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach on 15 scientific articles published between 2014 and 2024. The findings indicate that SIMPUS implementation consistently contributes to improved administrative efficiency, better health data quality, and enhanced accessibility of service information. However, several challenges remain, including limited technological infrastructure, low human resource capacity, and resistance to organizational change. Policy limitations and weak inter-institutional coordination also affect implementation success. Therefore, a comprehensive digital transformation strategy is required through strengthening human resource competencies, enhancing managerial support, and integrating information systems across government sectors to support optimal and sustainable healthcare services.
Optimalisasi Peran Badan Usaha Milik Desa
BUMDes is a village economic institution established to manage local potential, improve community welfare, and encourage village economic independence. However, in its implementation, BUMDes management often faces various obstacles, both in terms of human resources, institutional governance, and business management. This research employed a qualitative research method with a case study approach. Data collection techniques included observation, interviews, and documentation with informants including the village head, BUMDes administrators, and the Puna Village community. The research results show that the role of the Salebak Village-Owned Enterprise (BUMDes) in improving the village economy has not been optimal. This is due to limited human resource capacity, suboptimal institutional governance, and business management that has not developed sustainably. Nevertheless, BUMDes still has great potential to be developed through institutional strengthening, increasing human resource capacity, and developing partnerships with various parties. Therefore, a targeted development strategy is needed so that BUMDes can function optimally as a driver of the village economy and be able to provide real benefits for community welfare.
Pentingnya Motivasi dalam Meningkatkan Prestasi Belajar Mahasiswa Penerima Beasiswa KIP-Kuliah
This study examines the importance of motivation in enhancing the learning achievement of KIP-Kuliah scholarship recipients in the Public Administration Study Program at Nusa Cendana University in Kupang. The research employs a qualitative methodology, involving in-depth interviews with students and lecturers, to explore the factors influencing student motivation. The findings indicate that extrinsic factors, such as financial support from scholarships and the academic demands to maintain a high Grade Point Average (GPA), significantly influence student motivation. Students who are financially supported by scholarships feel a greater responsibility to excel academically, as their education is tied to the scholarship’s requirements. However, intrinsic motivation also plays a crucial role in academic achievement. Students who are aware of their educational responsibilities and are driven by personal goals, such as contributing to public services, tend to achieve better academic outcomes. The study highlights the need for a balance between external and internal motivations. It is essential to foster both extrinsic and intrinsic motivation in students to help them reach their full potential and actively engage in societal development through their academic pursuits.
Implementasi Kebijakan Pencegahan dan Penanganan Tindak Pidana Perdagangan Orang (TPPO)
This study aims to analyze the implementation of policies for the prevention and handling of trafficking in Kupang City based on Kupang City Regional Regulation Number 3 of 2019. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation at the Indonesian Migrant Worker Protection Service Center (BP3MI) of NTT Province and the Directorate of Criminal Investigation for the Protection of Women and Children and the Eradication of Trafficking in Persons (Ditreskrim PPA and PPO) of the NTT Police. Data analysis used the Miles and Huberman interactive model. This study uses the Integrated Model (Diori, 2021) which emphasizes six variables of policy implementation, namely leadership, organizational structure, clarity of policy objectives, task assignment, resource use, and commitment of field implementers. The results of the study show that the implementation of the TPPO policy in Kupang City has been running operationally through cross-agency coordination, but it has not been structurally optimal due to budget limitations, weak local government commitments, and socio-cultural factors of the community that affect the law enforcement process. This research emphasizes the importance of integrating trafficking policies in regional development planning and strengthening cross-sector collaboration to increase the effectiveness of preventing and handling trafficking in persons.
Analisis Pelaksanaan Fungsi Pengawasan Inspektorat Daerah Kabupaten Manggarai Barat
This study aims to analyze the implementation of the supervisory function by the Regional Inspectorate of West Manggarai Regency based on the supervisory process stages proposed by Handoko. This research employs a qualitative descriptive approach, with data collected through in-depth interviews, observation, and documentation. The results show that the supervisory function has been implemented in accordance with established stages, including standard setting, performance measurement, implementation, deviation analysis, and corrective actions. However, the effectiveness of supervision remains suboptimal due to limited human resources, the large number of supervisory objects, inadequate facilities, and weak follow-up on audit recommendations. In addition, the supervision system tends to be reactive rather than preventive, as indicated by recurring findings. These conditions reflect a gap between the theoretical framework and practical implementation of supervision. Therefore, strengthening auditor capacity, improving risk-based supervision systems, and enhancing commitment to follow-up actions are necessary to improve supervision effectiveness and support the realization of accountable and transparent governance.
Peran Pemerintah Daerah dalam Memanfaatkan Media Sosial untuk Informasi Potensi Wisata Danau Rana Mese di Desa Golo Loni
This study aims to analyze the role of the local government in utilizing social media as an information medium for the tourism potential of Rana Mese lake in East Manggarai Regency. The research employs a qualitative descriptive approach with data collected through interviews, observation, and documentation. Informants were selected using purposive sampling, consisting of government officials, tourism managers, local communities, and tourists. Data analysis follows the model of Miles and Huberman, including data reduction, data display, and conclusion drawing, while data validity is ensured through triangulation techniques. The results indicate that the local government has performed strategic roles as promoter, informant, motivator, and facilitator in utilizing social media for tourism development. Social media has contributed to increasing destination visibility, tourist visits, and local economic activities. However, the implementation is not yet optimal due to several constraints, such as limited internet access (blank spot areas), low digital literacy among communities, and limited inter-institutional coordination. Additionally, tourism management involves multiple stakeholders, including BKSDA as the primary conservation authority, which emphasizes environmental protection alongside tourism promotion. The study concludes that strengthening digital infrastructure, improving community capacity, and enhancing inter-agency coordination are essential to optimize the use of social media in supporting sustainable tourism development.
Pengaruh Independensi, Keahlian Keuangan, Frekuensi Rapat, dan Masa Jabatan Komite Audit, Firm Size, serta Leverage terhadap Kecurangan Pelaporan Keuangan pada Perusahaan Industrials BEI Periode 2019–2024
This study investigates the influence of independent audit committees, audit committee financial expertise, meeting frequency, tenure, firm size, and leverage on financial reporting fraud. A quantitative research design is applied using secondary data derived from annual reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, accessed through the official IDX website. The sample was selected using purposive sampling techniques and analyzed through logistic regression with SPSS version 31 to examine the relationship between independent variables and fraudulent financial reporting as the dependent variable. From 396 potential firm-year observations, 156 met the initial criteria, and after outlier elimination, 116 observations were included in the final dataset. The results reveal that audit committee independence, financial expertise, meeting frequency, tenure, firm size, and leverage do not significantly influence the occurrence of financial reporting fraud, indicating that these governance and firm characteristics may not effectively prevent fraudulent practices in reporting.
Evaluasi Program Kinerja Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Kesejahteraan Masyarakat
This study aims to evaluate the performance of Village-Owned Enterprises (BUMDes) in improving community welfare in Wulublolong Village, East Solor District, East Flores Regency. The research applies a qualitative descriptive approach with a case study design. Data were collected through observation, in-depth interviews, and documentation, involving 11 informants selected using purposive sampling. The analysis employs the CIPP evaluation model (Context, Input, Process, Product) developed by Stufflebeam. The findings indicate that the implementation of BUMDes programs has not been optimal. From the context aspect, there are limitations in infrastructure, weak alignment of programs with community needs, and low community participation. From the input aspect, although initial capital is available, managerial capacity, planning, and financial management remain inadequate. From the process aspect, program implementation is not supported by effective supervision and evaluation mechanisms, resulting in the discontinuation of several business units. From the product aspect, BUMDes has not significantly contributed to increasing village income and community welfare, except for the gallon water business which remains sustainable due to its relevance to basic community needs. The study concludes that the main challenges of BUMDes lie in managerial weaknesses, limited human resource capacity, and lack of community involvement. Strengthening institutional capacity, improving management systems, and aligning business programs with local potential are necessary to enhance BUMDes performance and sustainability.
Analisis Pelayanan Hospitality dalam Meningkatkan Kepuasan Pelanggan pada Usaha Ice Cream Gelato
This study aims to analyze the implementation of hospitality services in improving customer satisfaction in an ice cream gelato business. Hospitality in the service industry is not only related to the provision of products but also includes friendliness, attention to customers, and the ability of employees to create a pleasant service experience. This research employed a qualitative approach using a phenomenological case study method to gain an in-depth understanding of customers' experiences regarding the services they receive. Research data were collected through observation, in-depth interviews, and documentation involving customers and employees of the gelato business as research informants. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results show that the practice of hospitality services in the ice cream gelato business is reflected in several key aspects, including employee friendliness in welcoming customers, responsiveness in providing services, empathy in understanding customer needs, and the cleanliness and comfort of the business environment. These aspects play an important role in creating positive customer experiences and increasing customer satisfaction. Good hospitality services not only enhance customer comfort while visiting the business but also have the potential to build long-term customer loyalty.
Studi Komparasi Tingkat Penerimaan terhadap Fenomena Childfree di Kabupaten Karangasem dan Tabanan
The childfree phenomenon, or the decision of individuals or couples not to have children, is increasingly found in modern society, including in Indonesia. This choice is no longer merely seen as a deviation from the norm, but rather as a result of continuously evolving social, economic, and cultural dynamics. This study aims to analyze the factors that influence the tendency to choose childfree due to economic and sociocultural factors. The study used a quantitative approach with a survey method of the productive age population (21–40 years). The variables analyzed included education level, age, tradition, active use of social media, employment status, gender, and domicile. The level of acceptance was measured through three main dimensions: understanding, approval, and action towards the childfree phenomenon. Data analysis was conducted using comparative statistical techniques such as the Mann Whitney U Test and regression to identify factors influencing public acceptance. The results showed that of the seven independent variables, three significantly influenced the level of acceptance of childfree: the level of active use of social media, tradition, and employment status. Results showed no difference in acceptance between the Tabanan and Karangasem communities in general. However, the agreement indicator showed a significant difference when tested partially. This research provides an empirical contribution in agreement the transformation of family preferences in Balinese society and serves as a reference for the formulation of population policies that are adaptive to social changes in the younger generation in the modern era.
Pengaruh Pemanfaatan QRIS terhadap Pengelolaan Kas UMKM di Medan Marelan
This study aims to analyze the effect of the utilization of the Quick Response Code Indonesian Standard (QRIS) on cash management in Micro, Small, and Medium Enterprises (MSMEs) in Medan Marelan District. This research applies a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 100 MSME actors who have implemented QRIS in their business activities. The data analysis techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and simple linear regression analysis using IBM SPSS. The results indicate that the utilization of QRIS has a positive and significant effect on MSME cash management. This is evidenced by a significance value of 0.000, which is lower than 0.05, and a t-value that exceeds the critical t-table value. In addition, the coefficient of determination shows that QRIS utilization explains a portion of the variance in cash management. These findings suggest that QRIS not only facilitates transaction processes but also improves efficiency in financial recording and enhances transparency. Therefore, QRIS plays an important role in supporting more effective and systematic cash management for MSMEs.
Kesehatan Bank dan Kebijakan Dividen: Pengaruh Bopo Terhadap Dividend Payout Ratio pada Bank di BEI 2021–2024
This study examines the relationship between bank soundness measured using the CAMEL approach and the Dividend Payout Ratio of banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period, with particular attention to managerial efficiency represented by BOPO. A quantitative approach with an associative research design is applied. Secondary data are collected from annual financial reports and dividend distribution reports. The sample is selected through purposive sampling, resulting in 20 banks with a total of 80 observations. Data analysis is performed using multiple linear regression with the assistance of SPSS, preceded by descriptive statistics and classical assumption tests. The simultaneous test indicates that CAR, NPL, BOPO, ROA, and LDR jointly influence the Dividend Payout Ratio. The partial test shows that CAR has a significant negative effect on the Dividend Payout Ratio, whereas LDR has a significant positive effect. In contrast, NPL, BOPO, and ROA do not show significant effects at the 5 percent significance level. The coefficient of determination suggests that the CAMEL variables explain only a limited portion of the variation in the Dividend Payout Ratio, indicating that other factors beyond the research model also contribute to banking dividend policy. These findings suggest that dividend policy in the banking sector during the observation period tends to respond more strongly to capital strengthening priorities and intermediation or liquidity dynamics than to credit risk, operational efficiency, or asset profitability.
Kajian Efektivitas Sosial Media Influencer terhadap Keputusan Pembelian Konsumen di Kabupaten Banyumas
This study aims to analyze the influence of social media influencers on the purchasing decisions of Generation Z in Banyumas Regency. The research adopts a quantitative approach using a survey method with questionnaires distributed to 100 respondents selected through purposive sampling. Pearson correlation analysis results show a significant positive relationship between social media influencers and purchasing decisions, with a correlation coefficient of 0.596. The information search stage exhibits the strongest relationship (r = 0.582), followed by evaluation alternative (r = 0.357), while the influence on problem recognition is relatively lower (r = 0.341). These findings indicate that Generation Z tends to rely on information provided by influencers during the search and evaluation process before making a purchase. This study concludes that social media influencers play a strategic role in shaping the purchasing behavior of Generation Z, making them a relevant marketing tool. Therefore, businesses are advised to optimize collaborations with more authentic and credible social media influencers to enhance consumer trust and improve marketing strategy effectiveness.
Perbandingan Struktur dan Perilaku Pasar Persaingan Monopolistik dan Oligopoli dalam Perspektif Ekonomi Mikro
This study examines a comparison between the structure of monopolistic competition and oligopoly markets in microeconomics. Market structure determines competition, price formation, production levels, as well as efficiency and consumer welfare. A qualitative approach using library research is employed, reviewing relevant scientific literature and journals. The analysis results show that monopolistic competition markets have many players with differentiated products and low entry barriers. Competition is more focused on non-price strategies such as innovation, promotion, and brand image. In the long run, economic profits decrease to normal profits due to the ease of market entry, despite the existence of excess capacity. Meanwhile, the oligopoly market has few firms with high interdependence in strategic decision-making, influenced by the anticipation of competitors' reactions. Game theory models such as Cournot, Bertrand, and Stackelberg are relevant to explain the dynamics of competition. The oligopoly structure has high entry barriers and the potential for collusion, which can affect prices and consumer welfare. The comparison shows that monopolistic competition markets excel in product diversity and ease of entry, while oligopoly markets can achieve large economies of scale and drive innovation, but pose risks for anti-competitive practices. Understanding these two market structures is essential for policymakers, academics, and business practitioners.
Efisiensi Usaha Pembesaran Ikan Bandeng pada Keramba Jaring Apung di Desa Sumberkima Kecamatan Gerokgak, Kabupaten Buleleng
Milkfish (Chanos chanos) is one of the leading aquaculture commodities in Indonesia with high economic value and relatively stable market demand. This species is widely cultivated due to its strong adaptability to various aquatic environments, including marine waters using Floating Net Cage (FNC) systems. This study aims to analyze the profit, efficiency, and feasibility of milkfish grow-out business using floating net cages in Sumberkima Village, Gerokgak District, Buleleng Regency. The research employed a total sampling method involving five milkfish farmers. Primary and secondary data were analyzed using quantitative descriptive methods, including the calculation of production costs, revenue, profit, R/C Ratio, and Internal Rate of Return (IRR). The results showed that the average milkfish production per cycle was 8,580 kg with a selling price of IDR 30,000/kg, resulting in an average revenue of IDR 257,400,000 per cycle. The average total production cost was IDR 166,802,560, generating an average profit of IDR 90,597,440 per production cycle. The R/C Ratio value was greater than 1, indicating that the business is economically efficient. Furthermore, the IRR analysis indicates that the business is financially feasible as it provides a profitable rate of return on investment. Feed cost is the largest component of production cost; therefore, proper feed management significantly affects profit and business efficiency.
Transformasi Tata Kelola Pelayanan Publik dalam Era Digital: Tinjauan Literatur Sistematis Metode PRISMA
The digital transformation of public service governance has become a central agenda in contemporary public administration reform, particularly in the context of developing countries striving to improve service quality, transparency, and accountability. This study aims to analyze the extent to which digital governance transformation contributes to improving public service quality, as well as identifying the enabling factors, barriers, and policy implications arising from the implementation of digital-based public service systems. The method employed is a systematic literature review using the PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol on 15 scientific articles published between 2019 and 2023. The findings consistently indicate that digital transformation of public service governance significantly improves service efficiency, public satisfaction, and institutional accountability. However, persistent challenges remain, including technological infrastructure gaps, limited digital human resource capacity, fragmented inter-agency integration, and the absence of comprehensive cybersecurity policy frameworks. A holistic transformation strategy is required through strengthening digital institutional capacity, developing human resources with digital competencies, establishing interoperability standards between government information systems, and formulating robust digital governance policies to realize optimal, equitable, and sustainable public services.
Pengaruh Digital Leadership dan Kompetensi Digital terhadap Kinerja Karyawan pada Perusahaan E-Commerce di Indonesia
This study aims to analyze the influence of digital leadership and digital competencies on employee performance at e-commerce companies in Indonesia. The rapid development of digital technologies and the increasing reliance on e-commerce platforms make it essential to examine how digital leadership and competencies impact employee performance in the digital age. A quantitative approach was used, employing a survey method via a questionnaire administered to employees working in a digital environment. Data analysis employs multiple linear regression using SPSS. The results indicate that digital leadership has a positive and significant effect on employee performance, suggesting that leaders' ability to manage and guide technology use enhances work productivity. Digital competence was also found to have a positive and significant effect on employee performance, meaning that the higher an employee’s ability to utilize technology, the more optimal their performance becomes. Simultaneously, digital leadership and digital competence contribute significantly to improved employee performance. This study implies that e-commerce companies need to strengthen digital leadership and enhance employees’ digital competence to meet the demands of technology-based work. By doing so, they can foster a more productive and efficient workforce that is better prepared to adapt to the evolving digital landscape.