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
Pengaruh Program Pemutihan Pajak dan Samsat Corner terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Bengkulu
This study aims to determine the effect of the tax amnesty program and SAMSAT corner on taxpayer compliance in paying motor vehicle tax. This study uses a quantitative research type using primary data obtained from a questionnaire of motor vehicle taxpayers. The population in this study were taxpayers who paid motor vehicle tax and participated in the tax amnesty program at SAMSAT Corner and were recorded at the Bengkulu City Samsat office in 2024. The dependent variables in this study were service quality and tax amnesty. The population in this study was 35,490 taxpayers and was determined using the Slovin formula, namely 100 respondents. The results of this study indicate that the tax amnesty program has a significant effect on taxpayer compliance and the Samsat corner has a significant effect on taxpayer compliance. The results of this study also indicate that tax amnesty and Samsat corner have a simultaneous effect on taxpayer compliance.
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Forecasting Cost Volume Profit dalam Pencapaian Penjualan pada Perum BULOG Periode 2019-2023
Profit planning is an essential component of financial management for state-owned enterprises such as Perum BULOG, which has a strategic role in maintaining national food security and ensuring sustainable financial performance. In this context, the present study aims to analyze the minimum sales volume required by Perum BULOG to avoid losses using Cost-Volume-Profit (CVP) analysis and to develop a combined model that integrates CVP with sales forecasting through the parabola method. This combined approach is expected to provide a more comprehensive foundation for profit planning and strategic decision-making. The research employs a descriptive quantitative approach using secondary data derived from Perum BULOG’s audited financial reports for the 2019–2023 period. CVP analysis includes the computation of Contribution Margin, Break-Even Point (BEP), Margin of Safety (MoS), and Degree of Operating Leverage (DOL), which together illustrate the company’s cost structure and sensitivity to sales fluctuations. Furthermore, sales forecasting with the parabola method is applied to capture historical fluctuation patterns more accurately than linear projections, thereby generating realistic sales targets for future periods. The findings indicate that Perum BULOG consistently achieved sales well above the break-even threshold, with the lowest BEP recorded at IDR 17.68 trillion in 2021 and the highest at IDR 30.36 trillion in 2023. The Margin of Safety rose significantly from 8.65% in 2019 to 34.08% in 2023, reflecting improved resilience against sales downturns. Meanwhile, variations in DOL highlight the degree to which operating profit is sensitive to sales changes. Parabola-based forecasting projects substantial sales growth, reaching IDR 64.71 trillion in 2024 and increasing further to IDR 126.35 trillion in 2026.
Kepemilikan Manajerial Memoderasi Hubungan Green Accounting dan Environmental Performance terhadap Economic Performance pada Perusahaan Konsumsi Makanan dan Minuman
The purpose of this study was to examine managerial ownership to moderate the relationship between green accounting, and environmental performance on economic performance in the food and beverage consumption sector. This type of research is associative quantitative. This study covers the category of food and beverage consumption companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique to obtain a sample of 13 companies. Use data analysis tools using Eviews. The data source is secondary data. The method used to analyze the data is panel data regression analysis. The results showed that green accounting has an influence on economic performance. Environmental performance has no influence on economic performance. Managerial ownership weakens the effect of green accounting on economic performance, managerial ownership strengthens environmental performance on economic performance. The results showed that green accounting positively influences economic performance, highlighting the value of environmental cost management and reporting for businesses in enhancing profitability and operational efficiency. However, environmental performance was found to have no significant effect on economic performance in this sector, suggesting that merely implementing sustainable practices may not directly translate into financial gains unless supported by strategic financial reporting and green accounting measures. Interestingly, the study also found that managerial ownership has a moderating effect. Specifically, managerial ownership weakens the effect of green accounting on economic performance, possibly due to potential conflicts of interest or risk aversion among managers with significant stakes in the company. On the other hand, managerial ownership strengthens the relationship between environmental performance and economic performance, as managers are more likely to ensure that environmental strategies are aligned with long-term financial goals.
Analisis Pengaruh Brand Equity terhadap Finalisasi Pembelian di Industri Marketplace (Studi pada Pelanggan X)
The increasingly fierce competition in the marketplace industry demands that every brand has strong Brand Equity to attract attention and encourage consumers to complete the purchase process. Brand Equity itself is a combination of several important elements, namely Brand Awareness, Brand Association, Perceived Quality, and Brand Loyalty. These four variables are believed to have an important role in shaping consumer perceptions and influencing their final decision to complete transactions on the marketplace platform. This study aims to measure the extent to which the four dimensions of Brand Equity influence the finalization of purchases by customer X. The method used is a descriptive quantitative approach, involving 39 respondents who have made transactions through platform X. Data were obtained through the distribution of online questionnaires and then analyzed using multiple linear regression with the help of SPSS software. The results of the study show that all variables, namely Brand Awareness, Brand Association, Perceived Quality, and Brand Loyalty, are proven to have a positive and significant influence on purchase finalization. This means that the higher the level of consumer awareness of a brand, the stronger the association they build, the better the perceived quality, and the higher the customer loyalty, the greater the likelihood of consumers completing the purchase process. These findings have strategic implications for businesses in the marketplace sector. Building a consistent brand image, maintaining product and service quality, and cultivating sustainable relationships with consumers are crucial for maintaining competitiveness. Furthermore, businesses need to utilize appropriate digital marketing strategies to enhance customer experience and strengthen emotional ties with the brand. Therefore, solid brand equity can be a key foundation for business sustainability amidst increasingly dynamic competition.
Pengaruh Literasi Keuangan, Gaya Hidup dan Fintech Digital Payment terhadap Perilaku Pengelolaan Keuangan Generasi Z
Generation Z represents an age group most familiar with digital technology and actively engaged in the use of financial technology (fintech) services. Their daily financial activities are closely linked to digital payment platforms, which provide convenience and speed. However, ease of access does not always align with the ability to manage finances wisely, raising concerns about long-term financial health. This study aims to analyze the influence of financial literacy, lifestyle, and the use of fintech digital payment on the financial management behavior of Generation Z in Indonesia. A quantitative research design was employed, with data collected through a structured survey conducted between December 2024 and January 2025. The study involved 128 respondents aged 18–25 years, which exceeded the minimum sample size requirement based on Cochran’s formula, thereby ensuring representativeness. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach, assisted by SmartPLS software. The empirical findings reveal that financial literacy has a positive and significant effect on financial management behavior, suggesting that higher knowledge enables Generation Z to make more informed financial decisions. Similarly, lifestyle exerts a positive and significant influence, indicating that conscious lifestyle choices play an important role in shaping financial habits. In contrast, the use of fintech digital payment does not significantly affect financial management behavior, reflecting that frequent usage of digital payments does not necessarily translate into better financial discipline. These results highlight the urgent need to strengthen financial education programs and promote responsible lifestyle patterns. The study contributes to the understanding of financial behavior among Generation Z and offers insights for educators, policymakers, and fintech providers in developing strategies that foster sustainable financial well-being.
Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Nilai Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonedia (BEI) Periode 2021-2024
This study aims to analyze the effect of liquidity, profitability, and leverage on firm value, both partially and simultaneously, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). Firm value is an important indicator for stakeholders because it reflects investor perceptions of a company’s overall performance and future prospects. Liquidity, as the company’s ability to meet short-term obligations, profitability, as its capacity to generate net income from operational activities, and leverage, as the extent of debt utilization in financing, are fundamental financial factors that can influence how investors assess firm value. The research adopts a quantitative approach with secondary data derived from annual financial statements of companies within the consumer non-cyclicals sector during the 2021–2024 period. Multiple linear regression analysis was employed along with classical assumption tests to ensure model validity, and both partial and simultaneous tests were conducted to examine the hypotheses. The empirical findings reveal that liquidity, profitability, and leverage each have a positive and significant effect on firm value when tested partially, indicating that improvements in these financial indicators contribute directly to increasing firm value. Moreover, the simultaneous testing confirms that the three variables together exert a significant influence, underscoring the importance of a comprehensive financial management strategy. These results highlight that optimal management of liquidity to maintain financial flexibility, maximization of profitability through efficient operations, and prudent use of leverage to balance risks and returns can enhance investor confidence, strengthen competitive positioning, and ultimately increase firm value. The study provides practical implications for managers in formulating strategies that integrate financial policies holistically, as well as for investors in evaluating companies based on their financial structure and performance sustainability.
Pengaruh Struktur Modal, Likuiditas dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024
This study investigates the influence of capital structure, liquidity, and firm size on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs a quantitative approach using secondary data obtained from the annual financial reports published on the official IDX website. The analysis was conducted through a series of statistical procedures, including classical assumption tests, multiple linear regression analysis, as well as partial and simultaneous significance testing. The partial test results indicate that each of the independent variables—capital structure, liquidity, and firm size—has a significant effect on financial performance. Likewise, the simultaneous test results confirm that these three variables together play an important role in shaping company performance. These findings highlight the importance of maintaining an optimal capital structure that balances debt and equity, sustaining adequate liquidity to meet short-term obligations, and leveraging firm size as a competitive advantage. Proper management of these factors can strengthen financial stability, improve operational efficiency, and ultimately increase profitability. The results of this study provide useful insights for company managers, stakeholders, and investors in making strategic financial decisions within the transportation and logistics sector. Furthermore, the research contributes to the academic literature by reaffirming the critical role of financial management practices in determining firm performance in emerging markets such as Indonesia.
Merekonstruksi Ekonomi Pembangunan dalam Perspektif Islam: Menjawab Kegagalan Kapitalisme terhadap Kesejahteraan Sejati
Capitalism is often considered to be contrary to Islamic values because it is believed to cause social inequality, exploitation, and injustice in the distribution of wealth. This view arises because the capitalist system emphasizes individual ownership and unlimited capital accumulation, while Islam emphasizes a balance between individual rights and social interests. In the context of Indonesia, where the majority of the population is Muslim, there have been various efforts to harmonize modern capitalism and Islamic economic principles. This study uses a descriptive qualitative approach with a literature review method to analyze how Islamic values can be applied in a capitalist economic system. This study focuses on the application of sharia principles such as the prohibition of usury, the obligation of zakat, the principle of justice, and social responsibility in economic activities. The results of the study show that the application of these Islamic values can foster business ethics, improve economic equality, and encourage inclusive and sustainable economic growth. The integration between capitalism and Islamic teachings also shows that Islam does not absolutely reject capitalism, but rather directs that the system be run with moral, spiritual, and mutual benefit values. Thus, the application of Sharia principles can make capitalism more humane and oriented towards social welfare, not just material gain. These findings form the basis for the development of a just economy that is in line with universal Islamic values.
Pengaruh Kualitas Produk, Brand Image dan Promosi terhadap Kepuasan Pelanggan melalui Keputusan Pembelian Produk Kongbap
The objective of this investigation is to examine the influence of product quality, promotion, and brand image upon purchase decisions and the resulting consequence for customer satisfaction regarding Kongbap products. This investigation utilized a descriptive method with a quantitative design, wherein information was gathered via surveys administered to consumers of Kongbap within the DKI Jakarta region. The examination of data was executed with SmartPLS version 4, applying the Structural Equation Modeling (SEM) methodology. The findings indicate that product quality and brand image exert a substantial and favorable influence on purchase decisions, whereas promotion lacks a potent direct influence. Purchase decisions serve a critical function in enhancing customer satisfaction. Additionally, purchase decisions function as a successful intermediary in the connection linking product quality and brand image to customer satisfaction, demonstrating respective indirect effect magnitudes of 0.2114 and 0.2205. The conclusion of this study emphasizes that an integrated strategy focusing on improving product quality and strengthening brand image needs to be consistently implemented to encourage purchase decisions and create customer satisfaction in healthy food products such as Kongbap.
Distribusi Zakat Sektor Perbaikan Kesejahteraan Masyarakat: Analisis Indeks Pembangunan Manusia di Pulau Jawa pada Tahun 2019-2024
This study aims to analyze the effect of sectoral zakat fund distribution on community welfare as represented by the Human Development Index (HDI) in six provinces on the island of Java, namely DKI Jakarta, West Java, Banten, Central Java, DI Yogyakarta, and East Java during the period 2021–2024. The method used is a quantitative approach utilizing secondary data. The data was obtained from annual reports related to the distribution of zakat funds in the economic, education, and health sectors for the period 2019–2024, sourced from the National Zakat Management Report, PPID BAZNAS, and HDI data from the Central Statistics Agency (BPS). The results show that the distribution of zakat funds in the education and health sectors has a significant effect on increasing the HDI in the research area. This finding confirms that zakat plays a strategic role in promoting community welfare through improvements in the quality of education and health services. However, zakat distributed in the economic sector has not had a significant impact on increasing the HDI, so it is necessary to optimize the management and empowerment of economic zakat so that it can contribute more to human development in the future.
Pengaruh Dana Perimbangan dalam Mengurangi Ketimpangan Pendapatan di Indonesia
This study aims to analyze the effect of balancing funds consisting of revenue sharing funds (DBH), general allocation funds (DAU), physical special allocation funds (DAK physical), health operational assistance funds (DBOK), and education operational assistance funds (DBOP) on income inequality as measured by the Gini ratio in 34 provinces in Indonesia during the period 2020-2024. This study uses a quantitative approach with panel data regression methods. The data used is secondary data obtained from the Central Statistics Agency and the Directorate General of Fiscal Balance, Ministry of Finance. The findings of this study indicate that the allocation of DBH and DAU has a negative and significant effect on reducing income inequality. Meanwhile, the allocation of DAK physical and DBOK has not had a significant effect on income inequality. In addition, DBOP has a positive and significant effect on income inequality. It is hoped that local governments can improve their financial management so that the function of fiscal equalization funds to equalize regional development, reduce income inequality, and improve the welfare of the community can be achieved optimally and not only felt by a few parties.
Genealogi Hukum Ekonomi Islam Bottom-Up: Dari Praktik Perdua dan Jual Janji ke Skema Pembiayaan BRK Syariah
The discourse of Islamic economic law in Indonesia often highlights the tension between a textualist (top-down) approach and a sociological reality (bottom-up). This study traces the genealogy of Islamic economic law in Riau Province through a bottom-up approach, with a focus on the full conversion of PT Bank Riau Kepri (BRK) into an Islamic bank. This conversion was driven by regional policies and Malay-Islamic cultural identity based on the principle of "adat berandi syarak". This research fills the gap in the literature that tends to focus on formal compliance, by examining the socio-legal origins of Islamic banking products. Through qualitative methodology and three theoretical pillars—legal genealogy, the concept of living law, and the principle of 'urf in ushul fiqh—this study traces the evolution of local customary practices such as perdua (agricultural revenue sharing) and promiscuity (conditional buying and selling as an informal loan) into BRK Syariah formal financing products. The results of the analysis show that the value of partnership and risk sharing of the two is manifested in the muzara'ah and musharakah schemes, while the asset-based financing function of selling promises is refined into murabahah and musharakah mutanaqisah products. This study concludes that BRK Syariah products are the result of a contemporary synthesis between fiqh and living customary law, reflecting the privatization of Islamic economic law based on Riau Malay local wisdom.
Strategi Pengembangan Usaha Mikro di Kota Palembang dengan Pendekatan Analisis SOAR
MSMEs, especially Micro Enterprises, have a strategic role in the Indonesian economy, but on the other hand they still face various problems in their development. This study aims to analyze the development strategy of micro enterprises in Palembang City based on internal and external factors with the SOAR analysis approach (strengths, opportunities, aspirations, results). With a qualitative approach, data from 30 micro enterprises were selected purposively and conveniently and analyzed descriptively using the SOAR analysis approach (SOAR Matrix), IFE Matrix, and EFE Matrix. The findings in this study provide four alternative strategies based on the scores obtained (SO/3.85), (AO/3.80), (SR/3.26), and (AR/3.21). SO and AO strategies are short-term (operational) strategies, while SR and AR strategies are long-term strategies that can be chosen by micro entrepreneurs to develop their businesses. The implications of this study indicate that micro enterprises have a strong enough foundation for business development if operational technical capacity can be improved, then increasing business scale becomes a long-term hope to be achieved.
Pengaruh Event Marketing, Brand Image, dan Perilaku Konsumtif terhadap Keputusan Pembelian Photocard pada Reseller Chaehzelnut Serta Dampaknya terhadap Kepuasan Pelanggan
This study aims to analyze in depth the influence of event marketing, brand image, and consumer behavior on consumer purchasing decisions, as well as to explore the indirect influence of these three variables on customer satisfaction through purchasing decisions on Chaehzelnut reseller consumers. The research approach used is quantitative, with data collection through questionnaires distributed to 109 respondents selected using the Simple Random Sampling technique so that each member of the population has an equal opportunity to be sampled. The collected data were then analyzed using the SmartPLS application version 4.1.1.8 to test the relationship between variables through the Partial Least Squares (PLS) model. The results of the analysis show that event marketing has a negative and significant influence on purchasing decisions, which indicates that promotional activities through events do not always increase consumer purchasing interest. In addition, event marketing also does not have a significant effect on customer satisfaction through purchasing decisions. Conversely, brand image and consumer behavior are proven to have a positive and significant influence on purchasing decisions, which means that the stronger the brand image and the higher the level of consumer consumer behavior, the higher their tendency to buy the product. These two variables also have a positive indirect influence on customer satisfaction through purchasing decisions, indicating that purchasing decisions act as a mediating variable in the relationship.
Pengaruh Literasi Keuangan, Religiusitas, dan Lingkungan Sosial terhadap Ketahanan Ekonomi Keluarga Pasca Pandemi Covid-19 di Kelurahan Margadana, Kota Tegal
This study aims to analyze the influence of financial literacy, religiosity, and social environment on family economic resilience in the post-Covid-19 period in Margadana Village, Tegal City. The Covid-19 pandemic has significantly affected the socio-economic conditions of communities, particularly in terms of family welfare and financial management capabilities. This research employs a qualitative approach with a case study design, involving heads of households, community leaders, religious figures, and local government officials as key informants. Data were collected through in-depth interviews, field observations, and documentation, and analyzed using Miles and Huberman’s interactive model, including data reduction, display, and conclusion drawing. The results reveal that sound financial literacy enables families to manage their economic resources effectively, religiosity shapes ethical and disciplined financial behavior, and the social environment provides both moral and material support that strengthens family resilience. These three factors interact synergistically to build family economic resilience in the post-pandemic era. The findings highlight the importance of enhancing financial literacy grounded in religious and social values as a sustainable strategy to strengthen community-based family welfare.
Pengaruh Fasilitas, Word of Mouth, dan Promosi Media Sosial terhadap Keputusan Generasi Milenial dalam Memilih Tempat Berolahraga di New Raja Gym Banda Aceh
Advances in information technology have brought about major changes in marketing strategies and consumer behavior. The millennial generation, who are active users of social media, are increasingly selective in choosing where to exercise, influenced by factors such as facilities, promotions, and word of mouth. This trend can be seen at New Raja Gym in Banda Aceh, which offers modern facilities and variety of exercise programs to attract millennials to a healthy lifestyle. The objective of this study is examine and analyze the influence of Facilities, Word of Mouth, and Social Media Promotions on the decision to choose place to exercise among millennials at New Raja Gym in Banda Aceh. The sample size for this study was 78 respondents. Research data was collected through questionnaires and documentation studies. Hypothesis testing using multiple linear regression analysis, F test (simultaneous) and t test (partial) is intended to determine the effect of independent variables on dependent variables at confidence interval of 95% (α = 0.05). The results of the study show that simultaneously, the variables of Facilities, Word of Mouth, and Social Media Promotion influence the decision to choose place to exercise among Millennials at New Raja Gym in Banda Aceh. Then, partially, Facilities and Word of mouth Social Media Promotion influence the decision to choose place to exercise among Millennials at New Raja Gym in Banda Aceh City. Meanwhile, Social Media Promotion does not influence the decision to choose a place to exercise among Millennials at New Raja Gym in Banda Aceh City.
Peran Digitalisasi dan Model Bisnis Dalam Meningkatkan Kinerja Sociopreneurship UMKM Geprek Mira Surabaya
The purpose of this study was to examine how digitalization and business models play a role in improving the performance of Sociopreneurship at the Geprek Mira MSME in Surabaya. The background of the study departs from the challenges faced by MSMEs in Indonesia, namely limited capital, low digital literacy, and limited market access. On the other hand, advances in digital technology and the Sociopreneurship concept provide opportunities for MSMEs to not only focus on economic profits, but also contribute to sustainable social impacts. This study applies a descriptive qualitative approach by collecting data through interviews, observation, and documentation, and using triangulation techniques to ensure data validity. The results show that the use of digitalization techniques through social media, e-commerce, and digital payment systems has succeeded in expanding market reach and increasing operational efficiency of Geprek Mira. On the other hand, an adaptive business model that integrates social missions has succeeded in strengthening the values of sociopreneurship, especially in empowering the surrounding community. The synergy between digitalization and innovative business models has been proven to improve business performance financially, operationally, and socially. Thus, this study confirms that the integration of digital strategies and sociopreneurship-based business models is a key factor for the sustainability of MSMEs in the digital economy era.
Pengaruh Citra Merek, Gaya Hidup, dan Harga terhadap Keputusan Pembelian Smartphone Oppo
The purpose of this study was to analyze and test influence of brand image, lifestyle and price on purchasing decisions for Oppo brand smartphone in Sragen. The type of data usedpopulation in this study is an unknown number of Oppo brand smartphone consumers in Sragen. The sampling technique in this study used a non-probability sampling technique with a purposive sampling method of 100 respondents. The data analysis techniques used are validity, reliability, classical assumption test, descriptive analysis, multiple linier regression analysis, t test, F test and coefficient of determination test. The results of this research obtained Y = 2,178 + + 0,323 X1 + 0,283 X2 + 0,185 X3. The results t test results show that brand image, lifestyle, and pricehave asignificant influrnce on purchasing for Oppo brand smartphones. The F test results obtained indicate that the regression results used are correct. The coefficient of determination test result is 0,774, meaning that the contribution of brand image, lifestyle and price to purchasing decisions is 77,4%, so the remaining 22,6% is influenced by other factors outside the variables studied.
Analisis Peningkatan Daya Saing IKM dengan Memanfaatkan Strategi Pemasaran Digital di Kabupaten Padang Lawas Utara
The rapid development of digital technology has created vast opportunities for Small and Medium Industries (SMIs) to enhance competitiveness and expand market reach. This community service program aims to assist SMI actors in Padang Lawas Utara Regency in understanding and implementing effective digital marketing strategies to strengthen their business position in the era of digital transformation. The method used includes training, mentoring, and evaluation activities involving ten SMI participants through a participatory approach. The training focused on utilizing social media platforms such as Instagram, WhatsApp Business, and TikTok as tools for product promotion, brand awareness improvement, and optimization of customer engagement. The results showed a significant increase in participants’ abilities to create engaging digital content, understand social media algorithms, and manage customer interactions professionally. However, challenges such as limited digital literacy, time management in media handling, and unequal technological infrastructure remain. Therefore, continuous support from local governments and educational institutions is needed to strengthen the digital capacity of SMI actors so they can adapt to modern market dynamics. Through the proper implementation of digital marketing strategies, SMIs have the potential to become key drivers of a competitive local economy.
Pengaruh Sanksi Perpajakkan dan Pengetahuan Perpajakkan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Samsat Kota Solok
This research was conducted to determine the Effect of Tax Sanctions and Tax Knowledge on Motor Vehicle Taxpayer Compliance. The population in this research consists of motor vehicle taxpayers registered at the SAMSAT Office of Solok City from 2021 to 2024. The sampling technique used in this research is Convenience Sampling. To determine the sample size, the researcher applied Slovin's formula, resulting in 100 respondents. The data analysis method employed SPSS version 26. The research results indicate that the Tax Sanctions variable (X1) has no significant effect on Taxpayer Compliance (Y), as evidenced by the t-count value of 0.933 ≤ 1.9848 (t-table) and a significance value of 0.150 ≥ 0.05 significance level. The Tax Knowledge variable (X2) has a significant effect on Taxpayer Compliance (Y), as evidenced by the t-count value of 2.432 ≥ 1.9848 (t-table) and a significance value of 0.017 ≤ 0.05 significance level. The Tax Sanctions variable (X1) and Tax Knowledge variable (X2) simultaneously have a significant effect on Taxpayer Compliance (Y), as evidenced by the F-count value of 2.846 ≥ 2.70 (F-table) and a significance value of 0.042 ≤ 0.05.
Pengaruh Kompensasi terhadap Kepuasan Kerja Guru
A teacher's attitude toward their work or teaching is a key indicator of their job satisfaction, and compensation which includes pay, bonuses, and other forms of appreciation is a way for the organization to recognize the contributions of its employees, all of which have an impact on job satisfaction. The purpose of this study is to examine how teacher job satisfaction is impacted by compensation in public elementary schools in Nagari Kinari, Bukit Sundi District. Based on factors including gender, age, education level, and duration of service, the study's sample consisted of 36 respondents. The t-test score for the compensation variable was higher than the t-table (3.906 > 2.03452), indicating that teacher job satisfaction is impacted by compensation. The findings of the determination coefficient test indicate that there is a 36.5% relationship between the pay variable (X2) and the dependent variable of teacher job satisfaction (Y). The study's findings indicate that managing compensation policies needs to be done in a sustainable and planned manner. Teachers will feel more valued, supported, and appreciated for their professionalism if they are paid more. Higher job satisfaction will follow, which may lead to better performance and a favorable effect on students' academic achievement in schools.
Pengaruh Brand Engagement terhadap Brand Loyalty Dimediasi oleh Brand Trust dan Brand Experience
Increasing competition in the digital streaming service industry has prompted companies to build long-term relationships with consumers, one of which is through increased Brand Engagement. This study aims to determine the effect of Brand Engagement on Brand Loyalty with Brand Trust and Brand Experience as mediating variables. The study employs a quantitative approach through an online survey of 160 Netflix users aged 17–28 years in Jakarta, selected using purposive sampling, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Brand Engagement positively influences Brand Trust, Brand Experience, and Brand Loyalty, with Brand Trust and Brand Experience acting as mediators in this relationship. These findings confirm that high consumer engagement can create positive experiences and trust in the brand, which ultimately leads to loyalty. For future research, it is recommended to expand the scope of respondents with more diverse regional and age variations, as well as consider external variables such as subscription prices, network quality, and competitor influence. The managerial implications of this study suggest that digital service companies like Netflix need to strengthen consumer engagement both emotionally and functionally through the development of interactive features, consistent service, and quick responses to complaints, so that positive experiences and consumer trust can be maintained and ultimately lead to loyalty.
Peran Kepemimpinan Spiritual dan Spiritualitas di Tempat Kerja dalam Meningkatkan Motivasi Pemimpin Kamar di Pesantren
This study aims to analyze the influence of spiritual leadership and workplace spirituality on the motivation of room leaders at Salafiyah Syafi’iyah Islamic Boarding School, Sukorejo Situbondo. As an Islamic educational institution emphasizing moral and spiritual values, the pesantren faces challenges in maintaining the motivation of room leaders who play a strategic role in guiding students. Spiritual leadership is believed to foster meaning and inspiration through vision, altruistic love, and faith in spiritual values within daily responsibilities. Meanwhile, workplace spirituality helps create a meaningful, harmonious, and value-based work environment aligned with Islamic principles. This research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4.0. The sample consisted of 144 room leaders selected from a population of 226 using the Slovin formula. The instruments were adapted from Fry (2003) and Ashmos & Duchon (2000) for measuring spiritual leadership and workplace spirituality, and from Herzberg (1959) for measuring motivation. The results revealed that spiritual leadership (β = 0.492; p < 0.001) and workplace spirituality (β = 0.342; p < 0.001) both had a positive and significant effect on motivation. These findings highlight the importance of spirituality-based leadership and value-driven work environments in enhancing individual motivation within Islamic boarding schools.
The Influence of Intellectual Intelligence and Work Commitment on Employee Performance: The Moderating Role of Work Motivation at CV. Riau Jaya Abadi Medan
This study examines the influence of intellectual intelligence and work commitment on employee performance at CV. Riau Jaya Abadi Medan, with work motivation serving as a moderating variable. A non-probability sampling method was employed, with data collected through a census of 80 employees from the technical or mechanical departments. The study utilized questionnaires to measure intellectual intelligence, work commitment, work motivation, and employee performance. Data were analyzed using SPSS version 20, employing validity and reliability testing, descriptive statistics, normality, multicollinearity, and heteroscedasticity tests, as well as multiple linear regression, correlation analysis, partial (t-test), moderation, and simultaneous (F-test) analyses. The descriptive findings indicate that intellectual intelligence is categorized as low, while work commitment and motivation are considered moderately good, and employee performance is rated as good. The partial test results reveal that both intellectual intelligence and work commitment have positive and significant effects on employee performance. Furthermore, the moderation analysis shows that work motivation strengthens the effects of both intellectual intelligence and work commitment on employee performance. The adjusted R² value of 0.554 indicates that 55.4% of employee performance variation is explained by intellectual intelligence and work commitment, while the remaining 44.6% is influenced by other variables such as work environment, organizational culture, and work discipline.
Strategi Pemerintah Daerah dalam Pemberdayaan Usaha Mikro Kecil dan Menengah (UMKM)
This research holds significant urgency as Micro, Small, and Medium Enterprises (MSMEs) are key drivers of the local economy and play an important role in improving community welfare. The purpose of this study is to analyze the local government’s strategies in empowering MSMEs, to determine the effectiveness of the strategies implemented, and to identify the challenges and opportunities in MSME empowerment. This study employs a qualitative approach with a descriptive qualitative research design. Data were collected using purposive sampling through interviews, observations, and documentation. The data were then analyzed through data condensation, data display, and conclusion drawing. The results of the study show that the strategies of the Department of Cooperatives, Micro, Small, and Medium Enterprises of Tulungagung Regency in empowering the MSME sector are carried out through three main approaches: human resource empowerment strategies, supporting strategies, and institutional strategies. Human resource empowerment is implemented by fostering new entrepreneurs through entrepreneurship training. Supporting strategies are carried out by organizing MSME product exhibitions both online and offline as an effort to expand market reach. Meanwhile, institutional strategies are implemented through the formation of business groups, cooperative empowerment, and strengthening the capacity and quality of community enterprises. However, the implementation of these strategies faces several internal obstacles, including limited budgets that prevent regular training, low competence and professionalism of human resources, and a conservative mindset among the community that hinders innovation. In addition, the lack of public support and appreciation for local products also contributes to the slow development of the MSME sector in Tulungagung Regency.
Air untuk Daya Saing: Peran Strategis Bendungan dalam Meningkatkan PDRB Pertanian dan Perikanan untuk Ketahanan Pangan Regional
Dams are crucial infrastructure for water resource management, serving as irrigation, flood control, raw water supply, energy, and food production. Systematically, dams can expand irrigated areas, enabling two to three planting seasons, and improving water availability throughout the seasons. East Java is a province with significant contributions to national GRDP through the agriculture, forestry, and fisheries sectors, particularly in food-producing districts. This study aims to evaluate the impact of the dams inaugurated in 2021 on the contribution of agricultural GRDP in each district in East Java Province. The results demonstrate that dams are effective in increasing GRDP growth in the agricultural sector of districts in East Java Province. Based on the regression results usingDifferent in Different(DiD) shows that the average GRDP growth in the agricultural sector of regencies in East Java province is higher by 0.011 percent compared to regencies without dams.
Pengaruh Faktor-Faktor Makro Ekonomi terhadap Return Saham Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023
This study aims to determine the influence of exchange rates, interest rates, inflation, and gross domestic product partially or simultaneously on stock returns. This study uses a quantitative method. The data used is secondary data obtained from the annual financial statements of companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2021-2023 period or through www.idx.co.id and www.yahoo.finance.co.id. The sampling technique used purposive sampling with a sample of 26 food and beverage sub-sector companies that met the criteria for five years of observation. The sample in this study is 11 companies in the food and beverage sub-sector. The results showed that partially the variables of gross domestic product had a positive and significant effect on stock returns, while the variables of exchange rate, interest rates, and inflation did not show a significant influence. However, simultaneously, these four variables have a significant influence on the stock returns of the food and beverage sub-sector for the 2018-2023 period.
Peran Kepuasan Pelanggan sebagai Mediasi Pengaruh Kualitas Pelayanan terhadap Loyalitas Pelanggan
In today’s intensely competitive casual dining market, “good” service alone is insufficient to secure loyalty; loyalty is forged through genuinely satisfying experiences. This study examines customer satisfaction as a mediator linking service quality to customer loyalty at Kaluma Casual Dining & Bar, Sanur. A quantitative design was employed with 120 respondents (purposive sampling, ages 17–55). Data were gathered via a 5-point Likert questionnaire and analyzed using PLS-SEM (SmartPLS 4.1.1.4). Results indicate: (1) service quality → customer satisfaction is positive and significant (β=0.623; p<0.001); (2) customer satisfaction → loyalty is significant (β=0.615; p<0.001); (3) the direct path service quality → loyalty is positive but not significant (β=0.149; p=0.052); and (4) customer satisfaction significantly mediates the effect of service quality on loyalty (indirect effect β=0.383; p<0.001). Theoretically, the findings reinforce SERVQUAL and the Disconfirmation Paradigm by showing that loyalty emerges via satisfaction rather than from perceived quality alone. Managerially, firms should prioritize consistent delivery across reliability, responsiveness, assurance, empathy, and tangibles to maximize satisfaction—the psychological bridge—to sustained revisit intention, positive word-of-mouth, and customer commitment.
Dampak Penggunaan Pembayaran Digital terhadap Kepuasan dan Loyalitas Konsumen UMKM Makanan di Kabupaten Badung Provinsi Bali
Although most food MSMEs have adopted digital payment systems, insufficient understanding of the impact of digital payment usage on consumer satisfaction and loyalty may hinder food MSMEs in Badung Regency from leveraging technology to enhance competitiveness and business sustainability. With increasing competition and changing consumer behavior that prioritizes convenience and efficiency, it is essential for MSMEs to understand the factors influencing consumer satisfaction and loyalty to improve their business performance and growth.This study aims to analyze the effect of digital payment on loyalty, the effect of digital payment on satisfaction, the effect of satisfaction on loyalty, and the mediating effect of satisfaction on the relationship between digital payment and loyalty. The results indicate that digital payment significantly influences loyalty and satisfaction, satisfaction significantly affects loyalty, and digital payment has an indirect effect on loyalty through satisfaction as a mediating variable.
Penerapan Green Accounting dan Environmental Performance Serta Pengaruhnya terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI
This study aims to examine and analyze the impact of implementing green accounting and environmental performance on the profitability of food and beverage companies listed on the IDX during the period 2020–2024. The sample selection was conducted purposively, resulting in a total of 8 companies. The data used are secondary data obtained from the annual reports of the listed companies during the specified period. The analysis employed is panel data regression using the Random Effect Model (REM). Results analyzed with EViews version 12 indicate that the green accounting variable has a positive effect on company profitability, as it is considered a long-term investment; the capital invested now can provide a good image and long-term benefits for the company. Conversely, the environmental performance variable does not show a significant effect on profitability, despite the companies generally achieving a blue rating, which indicates efforts in environmental management in accordance with legal regulations. However, the environmental performance results have yet to guarantee a significant increase in company profitability.
Shifting Perilaku Manusia: Peralihan dari Interaksi Fisik ke Digital; Digital Society & Networked Individualism
The phenomenon of the shift in human behavior from physical interaction to digital interaction marks the emergence of a digital society and networked individualism, in which individuals construct their identities, social networks, and economic activities within increasingly personal yet widely connected digital spaces. This study employs a library research method with a literature ratio approach to examine the relationship between digital behavior and Islamic values in the context of the digital economy. The findings indicate that digitalization significantly transforms human social interaction patterns, morality, and spirituality, thereby necessitating the internalization of Islamic values such as shiddiq (honesty), amanah (trustworthiness), adl (justice), ihsan (benevolence), tawazun (balance), and haya (modesty) in every digital activity. These values serve as ethical guidelines to direct digital behavior toward justice, civility, and social benefit. Thus, integrating Islamic principles into digital practices forms a crucial foundation for establishing an ethical, inclusive, and welfare-oriented digital society.
Integrasi Transportasi Laut dalam Global Supply Chain: Kajian Literatur Mengenai Efisiensi, Keberlanjutan, dan Daya Saing
This study aims to review the literature concerning the role of maritime transport across three principal dimensions: efficiency, sustainability and global competitiveness. The review is expected to provide a comprehensive and multi-faceted understanding of the contributions and challenges facing the maritime transport sector within the global logistics system. This research employs a qualitative descriptive approach (literature review). This methodology is deemed ideal as it allows the study to systematically and objectively collect, analyze, and synthesize findings from a diverse range of publications. The literature was categorized based on the three core components: efficiency, sustainability, and competitiveness. The review utilizes various secondary sources, including academic journals, scientific articles, and other relevant research. The study demonstrates that maritime transport plays a vital role in integrating, ensuring the smooth flow, and guaranteeing the efficiency of the Global Supply Chain (GSC). Two key findings emerge from this analysis: operational efficiency and the sustainability aspect. Operational efficiency is significantly driven by the adoption of digitalization and automation, which are crucial for effectively reducing global logistics costs. Meanwhile, sustainability has transformed from mere regulatory compliance into a fundamental prerequisite for competitive advantage within the maritime sector.
Studi Literatur tentang Konsep Tol Laut dan Dampaknya Terhadap Disparitas Harga Barang Umum di Indonesia
Indonesia, as the largest archipelagic country in the world, structurally faces acute connectivity challenges, resulting in high national logistics costs and significant price disparities between production centers in Western Indonesia and consumer regions in Eastern Indonesia. This study aims to analyze the Sea Toll Concept, a strategic maritime policy of the Indonesian Government designed to realize efficient and sustainable maritime connectivity, with the primary objective of reducing price disparities between regions. Using the Systematic Literature Review (SLR) Method and a Descriptive Qualitative approach, this study synthesizes findings from national scientific journals published between 2020 and 2025. The analysis was conducted using three theoretical frameworks: Logistics and SCM Theory, Regional Economics and Trade Theory, and Regional Development and Balance Theory. The analysis found that the Sea Toll program is strategically effective in reducing price disparities. With recorded price reductions ranging from 8% to 30% in destination areas. This success is driven by mitigating distance barriers and increasing supply stability. However, the program faces systemic constraints related to the Total Cost Concept Theory, as evidenced by statistically insignificant price changes at the retail level, indicating that front-haul savings are being absorbed by structural constraints on ground infrastructure (last-mile) and the Imperfect Market Theory. To achieve total efficiency, integrated multi-modal policies that focus on developing the back-haul economic base and addressing local market competition are required.
Pengaruh Regulasi Lingkungan dan Dekarbonisasi terhadap Strategi Ship-Recycling dalam Industri Pembuatan Kapal Global
The global maritime industry serves as the backbone of international trade. To address the impacts of climate change, the International Maritime Organization (IMO) has established ambitious targets, particularly through the IMO 2023 Strategy on the Reduction of GHG Emissions from Ships. The IMO holds the authority to issue regulations related to safety and marine pollution prevention, with the overarching goal of achieving net-zero emissions by or around 2050. Shipbuilding is a multi-stage manufacturing process that integrates various specialized resources, involves complex functions, and requires a high level of construction quality to ensure both safety and operational performance. The dismantling process of decommissioned vessels is referred to as ship recycling. This study employs a literature review (library research) approach, based on a systematic examination of various written sources focusing on global shipbuilding policies and theoretical frameworks. Furthermore, supportive policies are required to promote decarbonization and compliance with IMO standards (such as the Hong Kong Convention) in order to ensure that the industry remains safe, environmentally sustainable, and competitive in the global market.
Pengaruh Fasilitas, Kualitas Pelayanan, dan Kualitas Produk terhadap Kepuasan Pasien di Puskesmas Kapongan Situbondo
This study aims to determine the influence of product uniqueness, promotion, and price on contemporary beverage purchase decisions. The research approach used is a quantitative approach with the type of explanatory research. The sampling technique used non-probability sampling using the purposive sampling method, with a sample of 100 respondents who were contemporary beverage consumers. The data collection method was carried out through the distribution of questionnaires measured using the Likert scale, while data processing and analysis were carried out using the SPSS application. The results of the study showed that based on the determination coefficient test, the R Square value was obtained of 0.468. This shows that the variables of product uniqueness, promotion, and price were able to explain the variation in purchase decisions by 46.8%, while the remaining 53.2% were influenced by other variables that were not included in the research model, such as brand image, business location, and service quality. These findings indicate that marketing strategies that emphasize product innovation, attractive promotions, and pricing that are in line with consumers' purchasing power have an important role in improving purchasing decisions. The results of this research are expected to be considered for business actors in developing more effective and competitive marketing strategies.
Studi Minat Penggunaan Bank Digital oleh Mahasiswa Fakultas Teknik Universitas Diponegoro
The rapid pace of innovation in technology has overhauled the banking world, giving rise to digital banks that provide convenience and efficiency. However, how much students, especially those studying in engineering and exposed to technology, adopt digital banks still needs to be studied in depth. This study aims to evaluate the interest of students at the Faculty of Engineering, Diponegoro University regarding the use of digital banks. The method utilized in this research is a quantitative approach, by distributing questionnaires to 250 students of the Faculty of Engineering, Diponegoro University. The variables studied include perceptions of ease of use, perceived benefits, level of trust, and influence from the social environment. The results showed that perceptions of ease of use and perceived usefulness had a significant positive impact on interest in using digital banks. In contrast, the level of trust and influence from the social environment did not show a significant impact. From the findings of this study, it is desirable to provide advice for those who provide digital bank services to develop more effective marketing strategies for students, emphasizing the convenience aspects and direct benefits offered by the service.
Pengaruh Motivasi, Self-Efficacy, Prospek Kerja, Pengetahuan Perpajakan, Nilai Sosial, dan Persepsi terhadap Minat Mahasiswa Jurusan Akuntansi Menjadi Konsultan Pajak
This research is motivated by the low interest of accounting students to pursue a career as a tax consultant, even though opportunities in the field of taxation are increasingly wide open. This phenomenon is thought to be influenced by a number of internal and external factors, such as motivation, self-efficacy, job prospects, tax knowledge, social values, and students' perceptions of the tax consultant profession. The purpose of this study is to analyze the influence of these six variables on students' interest in becoming tax consultants, both partially and simultaneously. This study uses a quantitative approach with a comparative causal method. The research sample consisted of 188 accounting students at Universitas Nusantara PGRI Kediri who were taken using a purposive sampling technique. Data were collected through an online questionnaire and analyzed using validity and reliability tests, multiple linear regression analysis, classical assumption tests, t-tests and F-tests. The results of the study indicate that motivation, self-efficacy, job prospects, and perceptions have a significant influence on interest in becoming a tax consultant, while tax knowledge and social values ​​do not have a significant effect. These findings emphasize the importance of psychological factors and perceptions in shaping students' career interests.
Peran Infrastruktur Kesehatan pada Ketimpangan Pendapatan di Indonesia Tahun 2018-2023
Income inequality is a problem that exists in many countries including Indonesia with a moderate level of income inequality that has been going on for a long time since 2010, so the purpose of this study is to analyze what factors and how these factors affect income inequality in Indonesia. The independent variables used are the Open Unemployment Rate (TPT), Foreign Investment (IA) and the Number of Health Centers (JP). The analysis tool used is the Generalized Method of Moment on panel data from 2015 to 2023. The results of the study are as follows: (1) TPT and IA have a significant positive effect on income inequality; (2) JP has a negative but insignificant effect on income inequality; (3) TPT and IA have a significant positive effect on income inequality in the short term of 3.187% and 0.004% and 91.953% and 13.265% in the long term; (4) JP has a negative but insignificant effect on income inequality of 0.002% in the short term and 6.4% in the long term; (5) TPT, IA and JP variables together have an effect on income inequality.
Pengaruh Motivasi Kerja dan Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan pada Urbanview Hotel One Family Maribaya Lembang
The purpose of this study is to examine how non-physical work environments and work motivation affect employee performance in the hospitality industry. The study uses a quantitative approach, involving the use of observation, interviews, and questionnaires as data collection methods. The research subjects consisted of thirty workers who were selected to be respondents. To ensure the validity of the measuring instruments, the research instruments were tested for validity and reliability. The test results showed that all statements were valid and reliable. The collected data were analyzed using multiple linear regression. The results of the study indicate that the non-physical work environment and work motivation simultaneously have a significant effect on employee performance. This is indicated by a significance value of 0.000 (p < 0.05) and a coefficient of determination (R2) of 0.689. Partially, the non-physical work environment and work motivation also affect employee performance. This study shows that fair salary increases, job satisfaction, the implementation of effective leadership styles, and the creation of a friendly, united, and communicative non-physical work environment increase work motivation in the hospitality industry.
Evaluasi Kualitas Layanan Perpustakaan SDN 1 Padasuka Lembang Dengan Pendekatan Service Quality (SERVQUAL)
One of the causes of low reading interest among elementary school students is poor school library services. This study was conducted at SD Negeri 1 Padasuka Lembang. The purpose of this study was to evaluate the quality of library services that support students' reading interest. The Servqual quantitative method was used for this study. Data were collected by distributing questionnaires to 83 students from grades V and VI. Based on the five dimensions of Servqual: tangibles, reliability, responsiveness, assurance, and empathy, the research instrument was used to measure the gap between students' perceptions and expectations of library services. The results showed that each dimension had a negative gap value, with the dimensions of tangibles, empathy, and reliability having the largest gap values. These findings indicate that several factors causing students to be dissatisfied with library services are inconsistency in service, limited individual attention to student needs, and inadequate library conditions. According to this study, improving library services, particularly in terms of facilities, reading material collections, and management professionalism, is very important for creating a good literacy environment and encouraging reading interest among elementary school students.
Analisis Faktor-Faktor yang Mempengaruhi Keberhasilan Pemasaran Digital pada UMKM di Jawa Timur
The purpose of the research is to analyze the influence of technology readiness and entrepreneurial motivation on the success of digital marketing through management support in MSMEs (Micro, Small, and Medium Enterprises) of footwear craftsmen in East Java. The research method uses a quantitative approach with a survey method. The population includes all MSME footwear craftsmen in East Java. A sample of 69 MSME footwear craftsmen in East Java was obtained through accidental sampling. Data were processed using SEM PLS 4. The results of the study show that Technology Readiness does not affect Management Support, Entrepreneurial Motivation affects Management Support, Management Support affects the success of Digital Marketing, Technology Readiness does not affect the success of Digital Marketing, Entrepreneurial Motivation affects the success of Digital Marketing, and Technology Readiness does not affect the success of Digital Marketing and Entrepreneurial motivation affects the success of digital marketing through management support in small and medium enterprises (SMEs) of shoe craftsmen in East Java. This finding is expected to provide strategic recommendations for shoe craftsman SMEs to enhance the effectiveness of their digital marketing.
Analisis Disiplin Kerja dalam Upaya Meningkatkan Kinerja Karyawan Rezky Laundry
The purpose of this study is to analyze how work discipline and efforts to improve employee performance at Rezky Laundry. This research uses a descriptive qualitative methodology, collecting data through documentation, interviews, and observations. Four employees and business owners were deliberately selected as research informants. Rezky Laundry, located in West Bandung Regency, was used as a research location, and Miles, Huberman, and Saldana triangulation analysis approaches were used to systematically process the data. The findings of the study show that Rezky Laundry employees continue to show poor work discipline, as seen from delays, non-compliance with SOPs, and lack of sense of responsibility. This has an impact on employee performance both in terms of productivity, punctuality, service quality, and customer satisfaction. In conclusion, poor work discipline has a direct negative impact on the quality of employee performance. Improvements in management systems, such as the development of written SOPs, the application of rewards and punishments, and repetitive discipline training, are recommended by researchers to improve operational effectiveness and employee professionalism.
Pengaruh Harga dan Promosi terhadap Keputusan Pembelian pada Produk So Klin Liquid di Kabupaten Bandung
Competition between household product brands is increasing, including in the liquid detergent category such as So Klin Liquid. In these conditions, companies need to understand the factors that influence consumer purchasing decisions. This research was conducted to examine the extent to which price and promotion influence purchasing decisions for So Klin Liquid products in Bandung Regency, considering that these two aspects are an important part of a marketing strategy that can influence people's buying interest. With a quantitative approach, this study involved respondents of So Klin Liquid users spread across Bandung Regency. Data collection was carried out through distributing questionnaires, and analyzed using validity, reliability, classical assumption tests, multiple linear regression analysis, and t tests and F tests. The results showed that price and promotion together had an effect on purchasing decisions. In addition, price has a stronger influence than promotion in influencing purchasing decisions. From these findings, it is concluded that price and promotion are important factors in encouraging consumers to buy products. Therefore, companies are advised to be more careful in setting prices that are in accordance with people's purchasing power and developing attractive and targeted promotional strategies. This research is expected to be a reference for businesses in developing effective and sustainable marketing strategies.
Pengaruh EVA, MVA, dan FCF terhadap Return on Assets (ROA) pada Perusahaan Industri Barang Konsumsi yang Terdaftar di BEI Periode 2020–2024
This study aims to analyze the influence of Economic Value Added (EVA), Market Value Added (MVA), and Free Cash Flow (FCF) on Return on Assets (ROA) partially or simultaneously in companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative approach with multiple linear regression analysis techniques. Data was obtained from the company's annual financial statements which were selected through the purposive sampling method based on certain criteria. The results showed that EVA, MVA, and FCF had no significant effect on ROA. Simultaneously, the three variables also showed no significant influence with a significance level of 0.480. The value of the determination coefficient of 3.5% indicates that EVA, MVA, and FCF are only able to explain a small part of the variation in ROA. These findings indicate that the profitability of consumer goods industry companies is more influenced by operational factors, cost structure, asset management efficiency, and macroeconomic conditions. Therefore, the use of value-based indicators needs to be combined with other measures of financial performance to produce a more comprehensive evaluation.
Financial Transparency: A Systematic Literature Review and Bibliometric Analysis
This study aims to assess the development and strategic direction of research on financial transparency and identify literature gaps, conceptual trends, and global collaboration patterns. Using a Systematic Literature Review (SLR) approach combined with bibliometric analysis based on Scopus data until July 13, 2025, this study utilized the PRISMA protocol and VOSviewer software to map relationships between variables, authors, institutions, countries, and keywords. The results show that financial transparency is a strategic issue that continues to grow, especially in developed countries such as the United States, the United Kingdom, and China, but contributions from developing countries are starting to increase. The topic is closely related to financial management, corporate governance, sustainability, and digital technology. This study is limited by the use of English-language literature and the focus on one main keyword, so the potential for selection bias remains. Practically, the findings provide a basis for formulating more effective and accountable financial disclosure strategies and strengthening institutional governance. Socially, this research contributes to the enhancement of public trust, the reduction of information asymmetry, and the strengthening of a more inclusive financial system, particularly in the context of developing countries.
Pengaruh Komptensi Sumber Daya Manusia (SDM) terhadap Kualitas Laporan Keuangan Desa
This study aims to determine the influence of human resource (HR) competence on the quality of village financial statements. Human resource competence is an important factor in realizing transparent and accountable village financial governance, especially in the preparation of financial statements as a form of accountability of the village government to the community and other stakeholders. The research method used is a quantitative method with a survey approach. The number of samples in this study was 104 respondents consisting of village officials in Lalan District, Musi Banyuasin Regency. The data collection technique was carried out through the distribution of questionnaires prepared based on indicators of human resource competence and the quality of village financial statements, then analyzed using linear regression analysis. The results of the study show that the competence of human resources (HR) has a positive and significant effect on the quality of village financial statements. This finding indicates that the better the level of knowledge, skills, and abilities of village officials, the higher the quality of the financial reports produced. Therefore, improving human resource competencies through training, mentoring, and strengthening the village financial management system is a strategic step in supporting the creation of effective, transparent, and sustainable village financial management.
Pengaruh Motivasi dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan pada PT. Indo Everest Texindo
This study aims to analyze the influence of motivation and career development on employee job satisfaction, both partially and simultaneously. The method used is a quantitative approach with data collection techniques through questionnaires. The population of this study was all 280 employees of PT. Indo Everest Texindo, with a sample of 74 respondents calculated using the Slovin formula. Data analysis was carried out using the SPSS version 29 application. The results of the study indicate that career motivation and career development have a positive and significant effect on employee job satisfaction, both partially and simultaneously. Based on the results of this study, it is recommended that companies improve employee motivation and implement more effective career development programs to create an inclusive and supportive work environment. In addition, companies are advised to implement a more comprehensive, rigorous, and evaluative HR strategy to increase employee loyalty and productivity. This will have an impact on improving overall employee performance and job satisfaction.
Analisis Return On Assets, Return On Equity, Net Profit Margin dan Gross Profit Margin untuk Mengukur Kinerja Keuangan PT Unilever Indonesia Tbk
This study aims to analyze the financial performance of PT Unilever Indonesia Tbk for the 2022–2024 period, focusing on key profitability ratios: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The method used is a descriptive quantitative approach, with data obtained from the company's annual financial reports. The results show that overall, the company's profitability remained in the good category during the analyzed period. However, there are indications of a decline in asset efficiency, reflected in the declining ROA ratio and a decline in net profit margin, reflected in the NPM. Nevertheless, the ROE and GPM ratios continue to show positive performance. These findings illustrate the importance of management in maintaining asset efficiency and increasing net profit margins. Therefore, management and investors are expected to use the results of this study to formulate better financial strategies to maintain and improve the company's profitability in the long term.
Audit Kas dan Setara Kas: Analisis Cash Opname dan Confirmation Control terhadap Asersi Penyajian dan Pengungkapan
This study aims to analyze the implementation of cash opname and confirmation control procedures in testing the assertion of presentation and disclosure of cash and cash equivalents at PT XYZ. Assertion of presentation and disclosure is an important aspect in the audit process because it is directly related to the clarity, completeness, and reliability of information in the financial statements. The research method used is qualitative descriptive, which is a method that aims to describe and explain phenomena based on actual data in the field. Data collection techniques are documentation and observation of audit activities carried out by auditors from KAP X. The results of the study indicate that the audit procedures have been carried out in accordance with applicable standards. In cash opname, although physical data was not obtained in full, the auditor still carried out procedures to assess the adequacy of presentation and disclosure of cash balances. Meanwhile, in confirmation control, no difference was found between the recorded cash balance in the bank and the confirmation results from the bank. These results indicate that both audit procedures are able to support evidence of assertions of presentation and disclosure of cash and cash equivalents reliably. The implications of this study indicate the importance of implementing appropriate audit procedures as a response to the risk of misstatement in the presentation of financial statements.
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Wanita pada Sektor Informal di Kelurahan Sesetan, Kecamatan Denpasar Selatan
Economic development stems not only from the formal sector but also from the informal sector, with workers often transitioning to the latter due to factors such as their capabilities and characteristics, even if wages may be lower. This study aims to analyze the impact of age, hours worked, education level, and family dependents on women's income in the informal sector in Sesetan Village, South Denpasar District. The research was conducted in Sesetan Village, South Denpasar District, with a sample size of 90 female workers in the informal sector determined using the Slovin formula. This research method uses non-probability sampling with accidental sampling and purposive sampling techniques. Data collection was carried out through observation, structured interviews and in-depth interviews. The data analysis technique used is multiple linear regression analysis. Based on the research results, it can be seen that simultaneously, age, working hours, education level, and number of dependents have a significant effect on women's income in the informal sector in Sesetan Village, South Denpasar District. Partially, age has effect negative and significant on women's income in the informal sector in Sesetan Village, South Denpasar District, while working hours, education level, and number of dependents partially have a positive and significant effect on women's income in the informal sector in Sesetan Village, South Denpasar District. This research reveals the influence of age, working hours, education, and family dependents on women's income in the informal sector, providing theoretical and practical implications and becoming a reference for further research.
Pengaruh Disiplin Kerja terhadap Kinerja Karyawan di PT BPR Hayura Artalola Kabupaten Bandung
This study aims to determine the effect of work discipline on employee performance at PT BPR Hayura Artalola. The research method used is a quantitative research method with a descriptive and verificative approach. The sample in this study was a total sample with 30 respondents. To answer the research questions, SPSS version 25 was used. The results of the determination test of work discipline on employee performance were 0.674, indicating that work discipline had a 67.4% influence on performance. The results of the regression test of work discipline on employee performance had a positive direction coefficient of 0.850. The results of the correlation test of work discipline on employee performance had a value of 0.821 or 82.1%, which means that there is a very strong positive correlation between work discipline and employee performance. The results showed that work discipline had a positive and significant effect on employee performance. Work discipline can explain 67.4% of the variation in employee performance, with a correlation of 82.1%, which indicates a very strong relationship. As a result, improving work discipline can directly increase effectiveness, responsibility, and productivity related to employee performance. Therefore, strengthening a culture of work discipline is an important strategy for improving performance at PT BPR Hayura Artalola.
Efektivitas Pelatihan Kerja terhadap Kinerja Karyawan di PT BPR. Hayura Artalola
This study aims to analyze the effectiveness of job training in improving employee performance at PT. BPR Hayura Artalola. The background of the study is based on findings in the field that indicate that there is still a mismatch between training materials and their implementation in daily work. Although training has been carried out routinely every six months, some employees still have difficulty in carrying out their duties independently, which has an impact on the quality of service to customers. This study uses a qualitative approach with a descriptive method, through observation and interviews with employees and related parties. The results of the study indicate that job training is considered quite effective in improving employee knowledge and skills, especially in terms of service and administration. However, there are still obstacles in the application of training materials, such as the gap between theory and practice, and time constraints in mastering internal digital systems. This mismatch factor is also exacerbated by the inequality of understanding between employees, especially when the volume of work increases. Therefore, it is recommended that future job training be designed to be more varied and applicable, with methods such as simulations, case studies, group discussions, and mentoring programs to support understanding and application of materials more effectively in the field.
Analisis Kenaikan Harga dan Kelangkaan Sembako terhadap Pertumbuhan Perekonomian Masyarakat
Sembako is an abbreviation of nine basic ingredients, and sembako is an essential need for daily life, and sembako is needed for the needs of the community, from low to middle and high economic classes. The formulation of the problem of this study is to determine the increase in the price of basic necessities on the economic growth of rural communities. And to determine the scarcity of basic necessities on the economic growth of rural communities. The purpose of this study is to determine the impact of price increases and scarcity of basic necessities on the economic growth of the community in Suren Hamlet, Tepos Village. In this study, the author uses quantitative research methods. The data collection method involves distributing questionnaires using a proportional random sampling approach. The results of the study indicate that the variables Price Increase and Scarcity of Basic Necessities have a positive and significant impact on the economic growth of the community. The t-value for the Price Increase variable is 2,198, while the significance value is 0.031 < 0.05, which indicates that the variable X1 (Price Increase) has an effect on the variable Y (Community Economy). The t-value for the variable Scarcity of Basic Necessities is 4,388, while the significance value is 0.001 < 0.05, which indicates that the variable X2 (Scarcity of Basic Necessities) has an effect on the variable Y (Community Economy). The limitation in this study is the lack of understanding of some members of the community regarding the procedures for filling out the questionnaire.
Pengaruh Keselamatan Kesehatan Kerja (K3) dan Lingkungan Kerja Fisik terhadap Produktivitas Kerja Karyawan di PT. Indo Everest Texindo
The aim of this research is to determine how the productivity of employees at PT. Indo Everest Texindo is influenced by their physical workspace and health and safety (K3). 74 employees were selected as a sample from the company PT. Indo Everest Texindo to receive a questionnaire as part of the quantitative data collection strategy. Data processing research was conducted using SPSS version 29 with validity test, reliability test, path analysis, t-test, and F-test. The research results show that occupational health and safety has a positive and significant partial influence on work productivity, while the physical work environment does not have a significant partial influence. However, simultaneously, both variables positively and significantly affect employee work productivity. The findings of this research indicate that the application of good occupational health and safety (OHS) is crucial for improving worker productivity. Therefore, companies are encouraged to focus more on occupational safety and the long-term maintenance of the physical workspace. This research also recommends that future researchers examine other factors that may influence employee work productivity.
Pengaruh Rekrutmen dan Kompensasi terhadap Kinerja Karyawan PT. UBK
This study aims to determine the various elements, such as efficient hiring practices and equitable compensation, that affect PT. UBK employees' performance. The researchers employed a quantitative approach to collect data, distributing a likert scale questionnaire to 100 PT. UBK personnel. The slovin formula was used to choose the sample. According to the study's findings, the regression coefficients for the constant variable (a) is 3. 405, variable X1 (reception) is 0. 449, and variable X2 (compensation) is 0. 382. It is evident from these results that variable X2 (compensation) increased the least. Employee performance is significantly impacted by the simultaneous hiring and payment processes. The f count was 42. 871 when we employed a joint test known as the f test, which is greater than the f table value of 3. 09. This indicates that we accept the alternative hypothesis (Ha) and reject the null hypothesis (H0). The t count for recruitment (X1) is 7. 334 based on the individual test utilizing the t test, which is greater than the t table value of 1. 984. Since the Ttable value of 1. 984 is lower than the computed t value for compensation (X2), H0 is likewise rejected and Ha is approved. The coefficient of determination test's R Square comes out at 0. 469, or 46.9%.
Analisis Dampak Work Overload dan Job Insecurity Terhadap Efektivitas Kinerja Karyawan di CV Zaitun Maha Lestari
This study aims to analyze the impact of Work Overload and Job Insecurity on employee performance effectiveness at CV Zaitun Maha Lestari. Work Overload, which occurs when the workload exceeds employee capacity, and Job Insecurity, which reflects uncertainty regarding job continuity, both play important roles in influencing workplace performance. Based on observations and interviews with four informants, this study found that both factors negatively contribute to employee performance effectiveness, as seen in aspects of quantity, quality, timeliness, and teamwork. Work Overload decreases productivity, work quality, and causes delays in task completion. Meanwhile, Job Insecurity impacts work motivation, work quality and quantity, and interaction between employees, which affects teamwork. When these two factors occur together, they exacerbate work stress, which in turn reduces employee performance effectiveness at the company. The negative impacts arising from Work Overload and Job Insecurity indicate the need for companies to review workload management and create a more stable and supportive work environment. Implementing strategies to reduce excessive workload and create job security can improve overall employee performance.
Implementasi Sistem Informasi Pemerintah Daerah (SIPD) dalam Pengelolaan Anggaran Sebagai Upaya Mewujudkan Efisiensi, Transparansi, dan Akuntabilitas
To create relevant and accurate information, the Ministry of Home Affairs designed an application, namely the Regional Government Information System (SIPD) as an integrated application that is useful for improving coordination between the central government and local governments. This study aims to analyze the implementation of the Regional Government Information System (SIPD) in budget management at the Sukabumi Regency Transportation Service, especially in the Sea Transportation and ASDP Sector, as an effort to realize efficiency, transparency, and accountability. The research method used is qualitative with a descriptive approach, using purposive sampling and triangulation data collection techniques (observation, interviews, and documentation). The results of the study indicate that SIPD plays a significant role in increasing efficiency through the integration of the planning process to budget reporting, transparency through digital documentation that can be accessed by the public, and accountability through standardized audit trails and financial reporting. However, challenges such as apparatus resistance, limited standard price input, and repeated document revisions still hinder system optimization. This study recommends increasing human resource capacity, better data integration, and intensive socialization to strengthen the implementation of SIPD.
Pengaruh Kualitas Produk dan Harga terhadap Kepuasan Konsumen di Salon El Beauty Situbondo
The concept of company success in marketing to increase sales, where the company must pay attention to service aspects, namely product quality and price satisfaction, quality products certainly also affect consumers, as well as prices. The purpose of the study is to determine the effect of product quality on consumer satisfaction. To determine the effect of price on consumer satisfaction. To determine the effect of product quality and price on consumer satisfaction. Data collection techniques in this study are distributing questionnaires and interview techniques. The data analysis method uses multiple linear regression. The results of the study show that the product quality variable has a partial and significant effect on consumer satisfaction, with a calculated t value of 2.344>1.9858. Because the calculated t value <t table then H0 is accepted and Ha is rejected which means product quality has a significant effect on consumer satisfaction. The price variable has a partial and significant effect on consumer satisfaction, with a calculated t value of 4.449>1.9858. Because the calculated t value <t table then H0 is accepted and Ha is rejected. which means price has a significant effect on consumer satisfaction. Product quality and price variables simultaneously and significantly influence customer satisfaction, with an F-value of 17.494 > 3.093. This indicates that product quality and price simultaneously influence customer satisfaction. El Beauty Salon is expected to maintain product quality and prices and improve product quality even further.
Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibiity terhadap Nilai Perusahaan
This study aims to explore the influence of corporate governance (Corporate Governance) and social responsibility (CSR) disclosure on the value of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange from 2019 to 2023. Nineteen business entities were purposively selected, considering specific selection criteria, using secondary data obtained from annual reports and sustainability reports. The analytical methodology used was multiple linear regression. The Corporate Governance dimension was operationalized through the ratio of independent commissioners and the portion of managerial ownership, while CSR disclosure indicators were compiled based on the 2021 edition of the GRI framework. Research findings indicate that the presence of independent commissioners does not significantly impact company value. Conversely, managerial ownership structure shows a significant positive effect. Conversely, CSR information disclosure actually shows a negative correlation with the value of the companies concerned. This suggests that although CSR disclosure aims to increase transparency and accountability, too much information can lead to negative perceptions from investors, which affects the assessment of company value.
Pengaruh Pendidikan, Jenis Pekerjaan, Pendapatan, dan Jumlah Anggota Keluarga Terhadap Kesediaan Membayar Iuran BPJS Kesehatan di Kabupaten Badung
The purpose of this study is (1) to analyze the willingness to pay/WTP of the community for BPJS health insurance contributions per class in Badung Regency. (2) to analyze the influence of education, type of work, income, and number of family members simultaneously and partially on the willingness to pay BPJS health insurance contributions in Badung Regency. (3) to analyze the role of the number of family members in moderating the influence of income on the willingness to pay BPJS health insurance contributions in Badung Regency. This study is quantitative and associative in nature with a causal relationship. The population in this study were BPJS Health Non-PBI participants in Badung Regency. The number of samples in this study was determined using the purposive sampling method with a sample of 100. The analysis technique used in this study was Moderated Regression Analysis (MRA). The results of the analysis showed that (1) the average WTP of respondents was obtained at Rp. 126,000 per Head of Family/Month which is included in the class II category, which means that the respondents' willingness to pay BPJS health insurance class II with a nominal value of Rp. 100,000/month. (2) Education, type of work, income, and number of family members simultaneously influence the willingness to pay BPJS health contributions. (3) Education, type of work, and income partially have a positive and significant effect on the willingness to pay, while the number of family members partially has a positive and insignificant effect on the willingness to pay BPJS health contributions. (4) The number of family members is a moderating variable that strengthens the influence of income on the willingness to pay BPJS health contributions in Badung Regency.
Pelaporan Kinerja Holistis Program Kampung Nelayan Maju di Kelurahan Oesapa Melalui Dinas Perikanan Kota Kupang untuk Berkontribusi terhadap Blue Economy
The Kampung Nelayan Maju (Kalaju) Program is an initiative by Indonesia’s Ministry of Marine Affairs and Fisheries (KKP) to enhance the productivity of coastal communities through sustainable village development. This study holistically examines the Kalaju program cycle in Oesapa Subdistrict, Kupang City, encompassing the planning, implementation, performance measurement (accounting), and reporting stages, applying the Sustainability Accounting and Reporting (SAR) Framework developed by Schaltegger and Wagner (2006). Using a qualitative case study and content analysis approach, data were collected through in-depth interviews and documentation from key stakeholders. The findings reveal that while the involvement of the Department of Fisheries, local government, and community groups (Pokmas) is evident, the reporting system is not yet optimal to comprehensively capture the program’s social, economic, and environmental impacts. Reporting remains largely output-based and lacks integration with outcome-oriented indicators. Therefore, it is highly recommended to integrate the SAR Framework into the technical design of the program at the national level, thereby embedding sustainability principles and enhancing the accountability and effectiveness of regional stakeholders in implementing and reporting program outcomes.
Peran Literasi Keuangan dalam Mengendalikan Perilaku Konsumtif dan Gaya Hidup Mahasiswa
This study aims to examine the role of financial literacy in controlling consumer behavior and lifestyle of students, especially among accounting students of Universitas Pendidikan Indonesia. In the digital era and easy access to technology, students are increasingly easily influenced by consumer behavior due to social media, modern lifestyles, and low self-control. Using a qualitative method through a questionnaire survey to 42 respondents, this study found that although the majority of students have an understanding of the importance of financial literacy, implementation in everyday life is still low. Many students have not routinely planned their finances and still make impulsive purchases. Based on the research that we have done, it shows that financial literacy plays an important role in helping students manage their finances more wisely, but its effectiveness is highly dependent on the social environment and individual self-control. Therefore, an understanding of financial literacy needs to be applied and sustained so that students are able to grow into individuals who are financially intelligent, wise in consumption, and able to build a balanced and economically sustainable life
Analisis Kesiapan Mahasiswa Akuntansi Syari'ah dalam Menghadapi Dunia Kerja
This research aims to analyze the readiness of Sharia Accounting students at IAIN Metro in facing the job market, particularly students in semesters 4 and 6. Using a descriptive quantitative approach, data were collected through a job readiness scale covering aspects such as curriculum, internship programs, soft skills, hard skills, and institutional support. The sample consisted of 10% of the total population, involving 10 respondents. Data analysis was performed using percentage analysis and the Rasch Model. The findings show that 76% of students are categorized as job-ready. The dominant influencing factors include soft skills (24%), curriculum (23%), and internship experiences (21%). Rasch analysis shows that internship-related items are the most agreed upon, while items related to campus support are the least agreed upon. These results suggest that strengthening soft skills, providing relevant internships, and improving institutional support can significantly enhance students’ job readiness in accordance with sharia values.
Studi Ini Menganalisis Dampak Jumlah Penduduk, IPM, Partisipasi Angkatan Kerja, Pengeluaran Pemerintah, dan Kemiskinan Terhadap Pertumbuhan Ekonomi di Jawa Timur (2020-2023)
Economic growth is an important benchmark indicating the success of development in a region. This study was conducted to determine the influence of population, the human development index (HDI), labor force participation, government spending, and the poverty rate on economic growth in East Java Province during 2021-2023. Using quantitative methods and multiple linear regression analysis, secondary data obtained from the Central Statistics Agency (BPS) was examined to understand the relationship and impact of each variable on economic growth. Poverty rates have been shown to have a significant negative impact on economic growth, indicating that reducing poverty is essential for increasing growth, meaning that reducing poverty can drive economic growth. Meanwhile, population, HDI, labor force participation, and government spending showed a statistically insignificant effect on economic growth, although theoretically expected to have a positive impact. These findings emphasize the importance of poverty alleviation strategies as an integral part of efforts to increase economic growth in East Java, while also indicating the need for greater attention in managing other factors to achieve sustainable economic development.
Analisis Sistematis Manajemen Risiko Keuangan dalam Pengambilan Keputusan Investasi Perusahaan Publik di Indonesia: Systematic Literature Review (SLR)
The purpose of this study is to see how financial risk management affects investment decisions made by public companies in Indonesia. During the period 2020–2025, the study was conducted using the Systematic Literature Review (SLR) method, which uses secondary data from various scientific databases, including Google Scholar, Scopus, Crossref, and Semantic Scholar. After a selection process through inclusion, exclusion, and quality assessment criteria, 28 relevant articles were identified for further analysis. The study shows that the quality of investment decisions made by public companies in Indonesia is significantly influenced by financial risk management. Financial risk management (financial risk), business risk (business risk), and operational risk are the three most common dimensions of financial risk management. In addition, there are a number of additional variables that influence investment decision making; these include macroeconomic conditions, investor intentions, subjective norms, and transparency of financial statements. In addition, there are also financial behavioral variables such as overconfidence, accounting mentality, and risk perception. Although various contemporary financial risk management theories have been developed, Indonesia still faces several problems in its application. These include human resource shortages, suboptimal corporate risk culture, and lack of improvement in the application of data-based risk management technology. This research is expected to help investors, public companies, regulators, and academics make better investment decisions about financial risk management.
Strategi Pemasaran Internasional Somethinc dalam Memasuki Pasar Skincare Malaysia dan Singapura: Studi Kualitatif
This study aims to explore the international marketing strategies implemented by Somethinc, an Indonesian local skincare brand, in entering the Malaysian and Singaporean markets. Using a qualitative approach through library research, the study analyzes secondary data from scientific journals, market reports, online articles, and official brand documents. The findings reveal that Somethinc adopts an adaptive and digital-based marketing approach, which includes product localization, halal and cruelty-free branding, and intensive use of social media platforms to engage with local consumers. Key challenges identified include fierce competition with established international brands, regulatory complexities, and consumer preference differences. Nonetheless, Somethinc’s ability to align its brand positioning with local cultural values and consumer behavior has contributed to positive consumer perception and growing brand visibility. The study offers valuable insights for other local beauty brands seeking to expand regionally by emphasizing cultural adaptation, strong digital presence, and brand authenticity.
Strategi Adaptasi UMKM dalam Menghadapi Krisis Pascapandemi
The COVID-19 pandemic has had a significant impact on the Micro, Small, and Medium Enterprises (MSMEs) sector, which has been the backbone of the national economy. Kampung Pie in Sidoarjo Regency, as one of the culinary MSME communities, is under heavy pressure due to declining demand, distribution limitations, and capital crisis. This study aims to identify the adaptation strategies carried out by MSME actors in Kampung Pie in dealing with the post-pandemic crisis, as well as the factors that affect the success of these strategies. Using a qualitative approach with case studies, data was collected through in-depth interviews, participatory observations, and documentation. The results of the study show three main strategies adopted, namely: operational and marketing adjustments, strengthening community social networks, and digital transformation through independent learning. This adaptation not only reflects a response to external pressures, but also shows innovation, community solidarity, and high learning ability among MSME actors. This research provides a theoretical contribution in the enrichment of the literature on adaptation of MSME organizations with a local socio-cultural perspective, as well as a practical contribution to local governments and companion institutions in designing community-based and digital MSME empowerment programs.
Kesadaran Kesehatan, Kepedulian terhadap Keamanan Pangan, Nilai yang Dirasakan, dan Niat Pembelian Konsumen terhadap Makanan Organik
The study analyze the correlation between health consciousness, food safety concern, perceived value, and consumers' purchase intentions towards organic food. According to Sustainable Development Goals (SDGs) 3 and 6, health consciousness has gained importance. emphasizing individual well-being and safe food access. Organic food is seen as a healthier, safer, and environmentally friendly option compared to conventional food, leading to increased interest among consumers, particularly post-COVID-19. This study seeks to explore how these factors have the connection of the decision to purchase organic food. A quantitative method is adopted in this study to explore the impact of individuals' health consciousness, perceptions of food safety, and value judgment on their intention to buy organic products. A descriptive quantitative approach will be used, with data to be collected by an online questionnaire distributed to 180 consumers in Surabaya aged 17-60 who had purchased organic food at least twice using a non-probability purposive sampling. Findings from past researchers suggest that consumers with heightened health awareness and food safety concerns are more inclined to buy organic food, as they perceive it as safer and more beneficial to their health. Moreover, perceived value encompassing elements such as cost and product quality has a notable influence on consumer buying decisions. These findings offer meaningful implications for both businesses and policymakers in improving the market position of organic food.
Pengaruh Self-Control dan Literasi Ekonomi terhadap Perilaku Pembelian Impulsif Secara Online Bagi Mahasiswa Ekonomi Syariah
The development of technology and the internet has driven major changes in people's consumption patterns, including among students. Especially related to the increase in impulse buying behavior online. This study aims to analyze the effect of self-control and economic literacy on online impulse buying behavior in undergraduate students of Sharia Economics at State Islamic University Raden Fatah Palembang. Using a descriptive qualitative approach, data was obtained through in-depth interviews with 6 active students, and reinforced by literature review and previous research. The results of the study show that self-control plays an important role in resisting digital desires and temptations when shopping. Meanwhile, economic literacy contributes to forming rational consumption patterns based on the principles of Islamic teachings. However, an understanding of economic literacy is not fully impactful if it is not accompanied by commitment, seriousness, and consistency in the practice of daily life. These results are expected to provide a deeper understanding of the phenomenon of impulse buying online and become input for character development and the ability of financial management of students in the current digital era.
Akuntansi Berbasis Blockchain: Memperkuat Transparansi, Akuntabilitas, dan Keamanan Sistem Keuangan
The development of blockchain technology has brought significant changes in various sectors, including in the field of accountingThis research uses a qualitative approach with literature study and case analysis methods. Through a comprehensive review of related theories, journals, and case studies, the results of the study show that the implementation of blockchain technology has presented a fundamental transformation in modern accounting practices. Research shows a significant increase in financial system transparency after blockchain implementation. The implementation of blockchain has had a significant impact on strengthening the accountability of the financial system. The results of the study show substantial strengthening in the security aspect of the financial system through the implementation of blockchain. Based on the results of a comprehensive analysis of the application of blockchain technology in accounting practices, it can be concluded that this innovation provides a fundamental transformation in financial recording and reporting systems. In terms of accountability, the implementation of blockchain in accounting systems has presented a new paradigm in financial accountability. The security of the financial system has been significantly improved through the application of advanced cryptography in blockchain architecture. The integration of artificial intelligence with blockchain-based accounting systems further strengthens analytical and predictive capabilities in financial management.
Pengaruh Brand Equity, Kualitas Jasa dan Promosi Terhadap Minat Konsumen
The research conducted aims to determine the effect of Brand Equity, service quality and promotion on consumer interest at PT. Amir Hassan Medan. This research is a quantitative descriptive study. The researcher distributed questionnaires to 75 respondents who are consumers of PT. Amir Hassan Medan. The data analysis techniques used are validity and reliability tests, classical assumption tests, multiple regression analysis, hypothesis testing through t and F tests, and determination coefficient tests (R2). From the results of the study, it is known that the Brand Equity Variable (X1) has a significant effect on the Consumer Interest variable (Y). The Service Quality Variable (X2) has a significant effect on the Consumer Interest variable (Y). The Promotion Variable (X3) has a significant effect on the Consumer Interest variable (Y). From the simultaneous F test, there is a significant influence between Brand Equity, Service Quality and Promotion on Consumer Interest at PT. Amir Hassan Medan. The influence of the three variables reaches 87.7% in influencing consumer interest. The remaining 12.3% is influenced by other factors not discussed in this study.
Pengaruh Likuiditas, Profitabilitas, dan Leverage terhadap Financial Distress pada Perusahaan Sektor Healthcare yang Terdaftar di BEI Tahun 2021–2023
The achievement of this study is to analyze whether liquidity, profitability, and financial leverage have an effect on financial distress in health sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. By utilizing secondary data obtained from the company's annual financial statements, this study applies a quantitative research method with an inferential statistical analysis approach. The research sample was selected using the purposive sampling technique in accordance with the criteria that had been set. The results show that profitability and liquidity have a negative and significant influence on financial distress, which means that the better the company's ability to generate profits and meet its short-term obligations, the lower the risk of experiencing financial difficulties. In contrast, leverage does not show a significant partial effect on financial distress. However, simultaneously these three variables have been shown to have a significant effect on financial distress. These findings indicate that the company's financial condition is also influenced by other factors beyond the variables studied. The results of the research are expected to be considered for management, investors, and stakeholders in making financial decisions and company strategies.
The Identification of Growth Centers and Spatial Autocorrelation in East Kalimantan Province
In 2013 and 2023, East Kalimantan Province had the highest GRDP in Kalimantan Island. However, based on the Williamson Index, the level of income distribution that occurs between districts/cities is still low. This study aims to identify growth centers and spatial interactions of districts/cities in East Kalimantan Province in 2013 and 2023. The research method uses scalogram analysis, centrality index and gravity analysis. The results showed that in 2013 there were 1 district/city in Hierarchy I, 3 districts/cities in Hierarchy II, 2 districts/cities in Hierarchy III and 4 districts/cities in Hierarchy IV. In 2023 there are 3 districts/cities in Hierarchy I, 4 districts/cities in Hierarchy II, 3 districts/cities in Hierarchy III and 1 district/city in Hierarchy IV. From 2013 to 2023 the interaction between growth centers and their hinterland areas increased. Samarinda City, Balikpapan City, and East Kutai District are the regions that have the strongest interaction. The policy implication is that economic cooperation between the growth center and its hinterland regions is needed so that economic growth can be helped in each region.
Pengaruh Faktor Budaya dan Faktor Pribadi terhadap Kepuasan Konsumen Membeli Handphone Android
The purpose of this study is to determine the influence of cultural factors and personal factors on consumer satisfaction in purchasing Android mobile phones in the Sliwung Stubondo Village Community. The data results in this study were obtained by distributing questionnaires to respondents who use Android mobile phone products. The population in this study is the Sliwung Village community. Sampling in this study used purposive sampling with proportional random sampling techniques and data analysis used was multiple linear regression. The calculated F value is 27.180 where this value is a test statistic that compares with the F table for α = 0.05 with a degree of 2 and a degree of mention of 58, then the F table value is 3.15. The calculated F ≥ F table (27.180 ≥ 3.15), in addition there is also a significant value of 0.01 so it is smaller than α = 0.05. Based on a simultaneous F-test, cultural and personal factors were significant (27.180 ≥ 3.15), indicating that both cultural and personal factors influence consumer satisfaction when purchasing an Android phone.
Pengaruh Persepsi Harga, Kualitas Produk, Servicescape dan Word of Mouth terhadap Keputusan Pembelian di Grand Garden Resto dan Cafe
The restaurant industry in Indonesia has experienced significant growth in line with economic development, urbanization, and changes in people's lifestyles. The increasing demand for restaurants is not only based on food quality but also on a comfortable and memorable dining experience. Various restaurant concepts have emerged to meet these needs, offering both local and international cuisine, supported by adequate facilities and professional service. Price perception, product quality, servicescape, and word of mouth are believed to influence purchasing decisions. The purpose of this study is to examine the effect of price perception, product quality, servicescape, and word of mouth on purchasing decisions at Grand Garden Resto and Cafe. This research adopts a quantitative approach. The sample consists of 150 individuals who have previously made purchases at the restaurant. The sampling method used is non-probability sampling with an accidental sampling technique. Data processing in this study was conducted using the SmartPLS application. The findings indicate that price perception, product quality, and word of mouth have a positive and significant influence on purchasing decisions, while servicescape does not affect purchasing decisions.
Pengaruh BBB, BTKL, dan BOP terhadap Rasio Profit Margin pada Perusahaan Sub Sektor Food and Beverages (F&B) yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019–2024
This study is motivated by the fluctuation of profit margin ratios in Food and Beverages (F&B) sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. These fluctuations are suspected to be influenced by production costs, which include raw material costs, direct labor costs, and factory overhead costs. The aim of this study is to analyze the effect of these three cost components on the profit margin ratio, both partially and simultaneously. A quantitative approach with a causal-comparative method was used. The sample consists of 13 F&B companies selected through purposive sampling based on specific criteria. Data were obtained from annual financial reports and analyzed using multiple linear regression, classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results show that raw material costs and factory overhead costs have a significant impact on profit margins, while direct labor costs do not have a significant effect. Simultaneously, all three cost variables significantly affect profit margins. These findings are consistent with previous studies, such as Winda & Rijanto (2021), Evadine et al. (2023), and Tongah (2021). The study concludes that efficient management of raw material and overhead costs is crucial for improving profitability.
Pengaruh Faktor Budaya dan Faktor Sosial terhadap Keputusan Pembelian Sepeda Listrik di Desa Battal Situbondo
This study aims to analyze the influence of cultural and social factors on electric bicycle purchasing decisions in Battal Village, Situbondo Regency. This study used a quantitative approach with a survey method. Primary data was collected by distributing questionnaires to electric bicycle consumers residing in Battal Village. The population in this study was all electric bicycle consumers, with a sample size of 50 respondents determined using a sampling technique appropriate to the research characteristics. The obtained data were then analyzed using multiple linear regression analysis to determine the influence of each independent variable on purchasing decisions. The results showed that cultural factors had a positive and significant influence on electric bicycle purchasing decisions. This indicates that community values, habits, and lifestyles also influence consumer decisions in choosing electric bicycles. Meanwhile, social factors did not have a significant influence on electric bicycle purchasing decisions. The adjusted coefficient of determination (Adjusted R Square) of 0.361 indicates that cultural and social factors explain 36.1% of the variation in purchasing decisions, while the remainder is influenced by other factors not examined in this study.
Study Kelayakan Bisnis Inovasi pada Pendirian Usaha Roti Kukus Ala Thailand
Establishing a business is the initial process in building an economic activity that involves planning, organizing, managing, and supervising all resources to achieve business goals sustainably (Suryana, 2020). Therefore, the viral food business that is currently very popular is a very profitable business opportunity. The innovation that will be carried out is also very interesting and different from the others. The innovation that we do is from the usual Thai steamed bread, the bread only uses plain bread and jam on top, but the Thai steamed bread that we will sell is Thai steamed bread with cream cheese filling in it which will definitely melt in your mouth. For our target market, all groups from children to adults can enjoy it. We have also adjusted the price to the market and it is definitely economical. With this new innovation of Thai steamed bread, we hope that it can be well received by the community. The location that we are targeting is a strategic and busy location and will most likely open many branches throughout the city of Bandung. The data analysis technique used in this study is qualitative descriptive, which is an analysis technique used to analyze aspects, aspects that are non-financial. And quantitative descriptive such as with the object of research of business feasibility studies from marketing aspects, production aspects, human resource aspects, and financial aspects and SWOT analysis. The vision is to become a provider of delicious viral snacks at economical prices but with quality.
Analyzing Digital Marketing Strategies of Shopee E-Commerce on Consumer Purchase Decision
This study explores how Shopee's digital marketing strategies particularly User-Generated Content (UGC) affect consumer purchase decision-making within the framework of the Theory of Planned Behavior (TPB) and the AIDA model. Using a qualitative approach, the research collected data through in-depth interviews with 18 Shopee users, all of whom had been exposed to various forms of UGC such as reviews, testimonials, Shopee Live content, and social media campaigns. Thematic analysis was employed to extract meaning from 180 user statements, resulting in nine thematic categories aligned with the constructs of TPB (attitude, subjective norms, perceived behavioral control) and AIDA (attention, interest, desire, action). The findings reveal that UGC shapes consumer behavior not merely by influencing attitudes, but by fostering emotional trust, enhancing perceived relevance, and reinforcing community-driven norms. UGC content was found to be particularly effective in attracting attention and guiding users toward action through relatable, visual, and peer-generated narratives. The study underscores the strategic importance of originality, interactivity, and personalization in optimizing UGC effectiveness. This research contributes to a deeper understanding of consumer psychology in e-commerce and offers insights for marketers on leveraging participatory content in digital environments.
Pengaruh Keunikan Produk, Promosi dan Harga terhadap Keputusan Pembelian Minuman Kekinian Es Teler Ngombe 86 Argopuro
This study aims to analyze the influence of product uniqueness, promotion, and price on purchasing decisions for contemporary beverages. Contemporary beverages are currently experiencing rapid development in line with changes in lifestyle and consumer preferences, requiring businesses to understand the factors that influence purchasing decisions. The research approach used was quantitative. The sampling technique used non-probability sampling with a purposive sampling method, with a sample size of 100 respondents, who were consumers of contemporary beverages. Data were collected through a questionnaire measured using a Likert scale. The data were then analyzed using SPSS version 23 using multiple linear regression analysis. The results showed that product uniqueness had no effect on purchasing decisions, nor did promotion. Meanwhile, price was shown to have a significant effect on purchasing decisions for contemporary beverages. This finding indicates that consumers prioritize the appropriateness of price to the benefits received over uniqueness and promotion. Therefore, businesses are expected to establish competitive pricing strategies while still considering uniqueness and promotion aspects to attract consumers.
Pengaruh Latar Belakang Pendidikan dan Kompetensi Terhadap Kualitas Laporan Keuangan di Lingkungan ASN Kabupaten Jepara
Financial statements are valuable tools for decision making as they detail an entity’s financial condition and growth over a specific period of time. A number of factors, such as the education levell and experience of the accuracy and reliability of financial statements. This research aims to examine the influence of educational background and competence on the quality of financial statements in the context of Civil Servants (ASN) in Jepara Regency. This study employs a quantitative methodology, focusing on Civil Servants, including treasurers and accounting personnel in Jepara Regency. The researcher collected data from 70 respondents using data collection instruments. Instrument validity was assessed using the R-value (corrected item-total correlation) for each item, and reliability was evaluated using Cronbach's Alpha. Using linear regression, (T and F) tests and determination coefficients to test the hypothesis. The researcher's findings show that educational background has a superior impact on the quality aspect of financial reports. Competence plays a strong role in the quality of financial reports. However, together, these variables contribute significantly to the level of quality of financial reports in the context of the State Civil Apparatus (ASN) of Jepara Regency.
Pengaruh Good Corporate Governance dan Leverage Terhadap Kinerja Keuangan Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2020-2023
This study aims to analyze the influence of Good Corporate Governance (GCG) and leverage on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. This study uses a quantitative approach with a panel data analysis method. The research sample consisted of 60 energy sector companies that met the purposive sampling criteria, resulting in a total of 240 observations. GCG variables were measured using five indicators: institutional ownership, managerial ownership, board independence, board size, and audit committee. Leverage was measured using the Debt to Equity Ratio (DER), while financial performance was proxied by Return on Assets (ROA). The results showed that most GCG indicators had a positive and significant effect on company financial performance, indicating that the implementation of good corporate governance can improve the effectiveness of asset management and managerial decision-making. Meanwhile, leverage had a negative and significant effect on financial performance, indicating that high debt levels can reduce company profitability. The findings of this study emphasize the importance of optimal GCG implementation and prudent capital structure management to improve the financial performance and sustainability of energy sector companies.
Pengaruh Likuiditas, Suku Bunga dan Pertumbuhan Perusahaan Terhadap Profitabilitas pada Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024
This study was carried out on banks that were listed between 2022-2024 on the Indonesia Stock Exchange (IDX). This study's primary goal is to examine how liquidity, interest rates, and company growth affect profitability. There are independent and dependent variables in this quantitative study design. to use the Purposive Sampling approach to collect samples. Social media, literature reviews, and recordkeeping are some of the data collection techniques. Data sources include Bank Indonesia and the Indonesia Stock Exchange. The study's findings indicate that liquidity positively affects profitability since increased liquidity translates into higher profitability. Interest rates have a negative impact on profitability, this is because the interest rate value is too high, so it has a low effect on banking profitability. While Company Growth has a negative impact on profitability. Based on these findings, Banking Companies are expected to optimize liquidity management, determine interest rate policies that are not too high so as not to reduce profitability and re-evaluate the company's growth strategy so as not to burden the bank.
The influence of E-WOM and Brand Image on Purchase Decisions for Games on the Steam Platform
The phenomenon of Electronic Word of Mouth (E-WOM) in digital communities has become a dominant factor that can influence consumer behaviour, including purchasing decisions for games on digital distribution platforms such as Steam. The brand image formed from online interactions and consumer perceptions also plays an important role in shaping purchasing preferences. This research aims to explore how E-WOM and brand image influence purchasing decisions for digital games through a qualitative approach. The method used is a phenomenological study, with data collection techniques involving in-depth interviews with 12 active respondents who are users of the Steam platform and have purchased games based on recommendations or brand image. Data were analysed using a thematic approach to identify patterns of meaning and consumer experiences The research results indicate that E-WOM has a strong influence as a trusted source of information within the gaming community, particularly through forums, user reviews, and content creators. As for brand image, it fundamentally contributes to building emotional associations and quality perceptions towards certain games. These findings suggest that purchase decisions are driven not only by rational factors but also by affective ones shaped through digital social interactions.
Implementasi Accurate dalam Menyusun Laporan Keuangan pada RR Fresh Vegetable
The development of information technology has significantly influenced the process of financial recording and reporting in companies. RR Fresh Vegetable is one of the companies that still relies on Microsoft Excel for financial data management, which leads to several issues such as human error, slow processing, and low data security. This study aims to analyze the implementation of the Accurate application as a solution to these problems. The research uses a descriptive qualitative method with data collected through observation, interviews, documentation, and literature review. The data analysis technique applies the PIECES framework to evaluate system performance before and after using Accurate. The results indicate that Accurate improves the effectiveness and efficiency of financial recording through automated, accurate, and real-time data processing. Moreover, the system provides complete financial reports in accordance with accounting standards and includes security features such as user access control and automatic data backup. The implementation of Accurate at RR Fresh Vegetable has a positive implication on increasing productivity and the quality of financial information used for managerial decision-making.
Penerapan Sistem Pengendalian Internal dalam Pencegahan Fraud pada Proses Pemeliharaan Aset Tetap pada Perusahaan Properti
This study explores how internal control systems (ICS) are applied to prevent fraud in the maintenance of fixed assets at Property company, with a particular focus on the use of a digital platform called MyBirawa. Using a qualitative case study approach, data were gathered through interviews, direct field observations, and internal documents. The analysis is guided by the five pillars of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The findings suggest that while the company has demonstrated strong efforts in establishing control procedures—especially in terms of ethics and operational oversight—several areas still require attention. These include more structured risk evaluations, improved flow of communication, and stronger monitoring mechanisms. Although MyBirawa has the potential to enhance transparency and accountability, its current use has not yet fully reached its intended impact. To improve internal controls further, the study recommends deeper integration of technology, consistent employee
Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendapatan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Masyarakat dalam Membayar Pajak Kendaraan Bermontor
Motor Vehicle Tax is one of the main sources of regional revenue, essential for supporting development and public services. However, taxpayer compliance has tended to decline despite the continuous increase in the number of vehicles. This study aims to analyze the effect of service quality, income level, and tax sanctions on motor vehicle taxpayer compliance in Kediri City. A quantitative approach with a causal research design was used. The sample consisted of 100 respondents, selected using simple random sampling with Slovin’s formula at a 10% margin of error. Data analysis was conducted using multiple linear regression with SPSS version 23. The results show that service quality does not significantly affect taxpayer compliance, while income level and tax sanctions have significant effects. Simultaneously, all three variables significantly influence compliance. These findings highlight the importance of income and strict sanctions in improving tax compliance.
Analisis Perbandingan Return On Equity Ratio , Current Ratio, dan Debt to Equity Ratio pada PT Mayora Indah Tbk dan PT Indofood CBP Sukses Makmur Tbk Periode 2021-2024
The purpose of this study is to analyze and compare the financial strength of PT Mayora Indah Tbk and PT Indofood CBP Sukses Makmur Tbk during the 2021–2024 period by using financial ratios, namely Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). The research applies a descriptive comparative method with a quantitative approach, and the financial data were obtained from the (IDX). The results reveal that PT Mayora Indah Tbk has higher profitability and capital efficiency, as reflected by the increase in ROE and the DER value below 100%, which indicates a healthy capital structure and lower financial risk. Conversely, PT Indofood CBP Sukses Makmur Tbk demonstrates stronger liquidity, as shown by the continuous rise in CR each year, although the company still relies considerably on debt financing. Overall, PT Mayora Indah Tbk is considered more efficient in generating profits with controlled financial risk, while PT Indofood CBP Sukses Makmur Tbk excels in maintaining liquidity stability and meeting short-term obligations. The findings of this study are expected to provide added value for investors, management, and future researchers in assessing the financial health of companies within Indonesia’s (FMCG) sector.
Influencer Vlogger Makanan, Ulasan Pelanggan Online, Pengiriman Makanan Online dan Suasana Restaurant terhadap Minat Beli Pelanggan di Sachon Pocha Mojokerto
In the culinary sector, digital marketing strategies play a crucial role in building consumer interest amid highly competitive markets and ever-evolving consumer behavior. This study aims to identify and analyze the influence of food vlogger influencers, online customer reviews, online food delivery services, and restaurant ambiance on customer purchasing interest at Sachon Pocha Mojokerto. The study employs a causal research design, with the population consisting of Sachon Pocha Mojokerto customers. The sample was determined using purposive sampling, involving 97 respondents. Data collection methods included online and offline questionnaires. Data analysis techniques used multiple linear regression analysis. The regression equation obtained from the study is Y = 0.434 X1 + 0.168 X2 + 0.150X3 + 0.245X4. The Food Vlogger Influencer variable (X1) significantly influences customer purchase interest (Y) at Sachon Pocha Mojokerto with a significance level of 0.000 < 0.05. Online Customer Reviews (X2) do not significantly influence customer purchase intent (Y) at Sachon Pocha Mojokerto, with a significance level of 0.127 > 0.05. Online Food Delivery (X3) does not significantly influence customer purchase intent (Y) at Sachon Pocha Mojokerto, with a significance level of 0.057 > 0.05. Restaurant Atmosphere (X4) has a significant effect on customer purchase interest (Y) at Sachon Pocha Mojokerto with a significance level of 0.035 < 0.05.
Peran Materialitas dalam Penentuan Sampling terhadap Efisiensi Waktu dan Ketepatan Audit pada Perusahaan Manufaktur
The role of materiality in the audit process significantly affects the accuracy of sample selection and the efficiency of financial statement examination. Manufacturing companies, which often have high transaction volumes and complex recording systems, pose specific challenges for auditors, especially when constrained by limited time, personnel, and resources. Inaccurate determination of materiality thresholds or inappropriate sampling techniques may result in undetected material misstatements in the financial statements. The case of PT Indofarma Tbk, which caused a state loss of IDR 371.8 billion, illustrates weak internal controls and the suboptimal application of materiality and audit sampling, both of which undermined audit effectiveness and failed to identify high-risk areas. Therefore, careful determination of materiality levels is essential so that audit procedures can focus on high-risk areas. This study aims to explore how materiality is applied in determining audit samples and how it impacts the quality and efficiency of the audit. A descriptive qualitative approach was used, involving interviews, literature studies, and observation. The results indicate that the application of materiality in the audit process at PT ABC played a key role in improving time efficiency and the accuracy of financial examinations. Proper application of materiality and appropriate sampling strategies support auditors in working more effectively and in producing high-quality audit reports.
Determinasi Kepatuhan Wajib Pajak UKM: Peran Pengetahuan, Sanksi, dan Kesadaran Pajak di Pasar Tanah Abang Blok B Jakarta Pusat
This study aims to analyze the influence of tax knowledge, the implementation of the self-assessment system, tax sanctions, and taxpayer awareness on their compliance levels. This research uses a quantitative approach with data collection methods in the form of questionnaires distributed to SMEs in Tanah Abang Block B Market, Central Jakarta. The collected data were then analyzed using SmartPLS software. The results show that tax knowledge, the self-assessment system, tax sanctions, and taxpayer awareness significantly influence tax compliance levels. Better understanding of taxation and a clear understanding of the self-assessment system tend to improve taxpayer compliance. Additionally, awareness of the consequences of tax sanctions also proves to be a driving factor for compliance. However, this study has limitations due to the relatively small number of respondents, so the results may not fully represent the population as a whole. This research is expected to provide insights and contribute to increasing tax awareness and compliance, especially in traditional markets and other shopping centers with similar characteristics.
Literatur Review: Work-Life Balance sebagai Faktor Penentu Produktivitas Karyawan pada Perusahaan Modern
Work-Life Balance (WLB) has become a strategic issue in modern human resource management, particularly amid digital transformation, increasing workloads, and the evolution of work patterns. Imbalances between personal life and professional responsibilities may reduce employee well-being and diminish organizational productivity. This study aims to analyze the contribution of WLB as a determining factor of employee productivity through a comprehensive literature review across various organizational contexts. A Systematic Literature Review (SLR) approach was employed by examining published articles from reputable databases such as Scopus, Web of Science, and Google Scholar. The analysis was conducted using content analysis techniques to identify patterns of relationships among variables, moderating and mediating factors, and the relevance of WLB to productivity in multiple sectors. The findings indicate that WLB consistently has a positive effect on employee productivity. WLB enhances work focus, reduces stress, strengthens motivation, and increases employee commitment to the organization. Several indicators including flexible working arrangements, clear leave policies, wellness support, organizational culture, and individual resilience play key roles in achieving work-life balance. Moreover, several studies highlight job satisfaction as an important mediating variable explaining the relationship between WLB and productivity. This study concludes that WLB is a strategic investment for modern companies to improve competitiveness and employee retention. Effective implementation of WLB not only enhances employee well-being but also significantly contributes to organizational performance, efficiency, and long-term sustainability.
Rekomendasi Pengendalian Risiko K3 pada Area Produksi Sukaharja Indah Kusen Bandung dengan Metode Hirarc
Occupational safety and health (OSH) is an important aspect that must be applied in every work activity to prevent accidents and occupational diseases. However, until now, many workers still rely solely on their own awareness to maintain safety, without the support of a structured OHS management system. This certainly poses a risk of work accidents that can have serious impacts, both physically and psychologically on the workforce. This study aims to identify hazards, assess risks, and provide risk control recommendations based on the Hazard Identification, Risk Assessment, and Risk Control (HIRARC) method in the production process that is often done, namely making doors at Sukaharja Indah Kusen. The method used is descriptive with a qualitative approach, through field observations and direct interviews with the owner and chief worker. The results showed that there were 13 main work stages, with 32 potential hazards identified, where the highest risk level (High) of 15% came from exposure to fine dust, medium risk level (Medium) of 31% came from the use of sharp rotating machines, and low risk level (Low) of 54% came from chemical exposure to hands from putty, prolonged bending posture, and so on. Risk control is recommended using a hierarchical control approach, starting from technical engineering, administration, to the provision of personal protective equipment (PPE). The application of appropriate risk control is expected to reduce potential hazards and improve work safety in a small industrial environment such as Sukaharja Indah Kusen.
Pengaruh Gaya Hidup, Persepsi Manfaat dan Persepsi Kemudahan Penggunaan terhadap Keputusan menggunakan Uang Elektronik Qris pada Generasi Milenial di Medan
This study aims to deltelrminel thel elxtelnt of thel influelncel of pricel, storel atmosphelrel, and This study aims to deltelrminel thel elxtelnt of thel influelncel of short videlo markelting, lifelstylel, and ellelctronic word of mouth on purchasel intelntion. Thel relselarch melthod useld is a delscriptivel quantitativel approach. Thel population in this study consists of millelnnials who purchasel skincarel products on TikTok Shop. Thel sampling telchniquel useld thel Moel formula, relsulting in a samplel of 96 relspondelnts. Thel analysis melthods includel validity and relliability telsts, classical assumption telsts, multiplel relgrelssion analysis, hypothelsis telsting using t-telst and F-telst, as welll as thel coelfficielnt of deltelrmination telst (R²). Thel relsults show that short videlo markelting has a partial and significant elffelct on thel purchasel intelntion of millelnnials toward skincarel products on TikTok Shop. Lifelstylel, howelvelr, has no partial and significant elffelct on purchasel intelntion. ELlelctronic word of mouth has a partial and significant elffelct on purchasel intelntion. Furthelrmorel, short videlo markelting, lifelstylel, and ellelctronic word of mouth simultanelously havel a significant influelncel on thel purchasel intelntion of millelnnials toward skincarel products on TikTok Shop.
Pengaruh Tunjangan Papua dan Tunjangan Perbatasan terhadap Kinerja Prajurit TNI AU di Papua Studi Kasus pada Lanud Manuhua
This study provides an in-depth analysis of the impact of the Papua Allowance and Border Allowance on the welfare and performance of Indonesian Air Force personnel assigned to strategic and high-risk areas, particularly at Manuhua Air Base. The research highlights the complexity of Military Operations Other Than War (MOOTW) conducted in response to armed separatist threats from Armed Criminal Groups (KKB), alongside challenging geographical and socio-economic conditions. Allowances are designed as policy instruments to strengthen motivation, loyalty, and professionalism; however, their implementation remains uneven. The Border Allowance is limited to a small number of personnel, while the Papua Allowance has not been significantly reviewed for decades. This situation contributes to welfare concerns reflected in disciplinary issues, psychological stress, and social problems. Using a qualitative descriptive approach supported by primary and secondary data, the study applies Maslow’s Hierarchy of Needs and Herzberg’s Two-Factor Theory to examine motivational dynamics. The findings offer strategic recommendations for Ministry of Defense of Indonesia, Tentara Nasional Indonesia Headquarters, and Indonesian Air Force to formulate more equitable and adaptive allowance policies in 3T regions.