EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Journal Title: EKONOMIKA45 Initials: EKONOMIKA45 Frequency: Juni dan Desember Print ISSN: 2354-6581 Online ISSN: 2798-575X Editor in Chief: Dr. Ir. Achmad Daengs GS, SE, MM, CPPM DOI: 10.30640 Publisher: Universitas 45 Surabaya EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan E-ISSN:2798-575X (Online) / P-ISSN:2354-6581 (print) diterbitkan oleh Program Studi Manajemen Universitas 45 Surabaya. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait Manajemen, Ekonomi Bisnis, Kewirausahaan dan terbit dua kali dalam setahun yaitu edisi Juni dan Desember Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Reakreditasi Tetap di Peringkat 5 mulai Volume 11 Nomor 2 Tahun 2024 sampai Volume 16 Nomor 1 Tahun 2029. Indexed by: Journal Sponsors and Partners :
Fakultas Ekonomi Universitas 45 Surabaya
Dampak Praktik Pinjaman “Bank Keliling” terhadap Kondisi Sosial Ekonomi Perempuan Pedesaan di Kabupaten Lampung Tengah
Mobile lending institutions are providers of loans characterized by high interest rates, simple requirements, and rapid loan disbursement. These characteristics have attracted many residents of Purwo Adi Village, Trimurjo District, Central Lampung Regency, most of whom have low incomes, particularly rural women and housewives as managers of household finances. Consequently, borrowing from mobile lenders has become one of the primary strategies for meeting daily living needs in Purwo Adi Village. This study employs a qualitative method with a field research approach, utilizing observation, in-depth interviews, and documentation techniques. The findings indicate that the presence of mobile lending institutions generates both positive and negative impacts on the community. The positive impacts include fulfilling urgent needs, supporting children’s educational expenses, and providing additional capital for small-scale traders. However, the negative impacts are more dominant, including high interest burdens, disruption of household economic stability, the practice of debt cycling, dependence on loans, the emergence of household conflicts, and psychological pressure experienced by housewives due to repayment obligations and collection practices. Low levels of financial literacy and unstable income are the main factors preventing the community from disengaging from these lending practices. Therefore, although mobile lending provides short-term benefits, in the long term it has the potential to worsen the socio-economic welfare of the Purwo Adi Village community.
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Arus Kas Bebas Memoderasi Intensitas Digital, Intensitas CAPEX, dan Efisiensi Manajerial terhadap Inefisiensi Investasi Fashion Halal di Indonesia
Quantitative research linking digital intensity, capital expenditure intensity, managerial efficiency, and investment inefficiency at the corporate level in Indonesia's halal fashion industry is still lacking. Modern businesses undergoing digital transformation are likely to change the way they make investment decisions, particularly in resource allocation, technology adoption, and market expansion strategies. The study uses quarterly panel data from 2021 to 2024, representing all halal fashion companies listed on the Indonesia Stock Exchange. In the model selection analysis using EViews 12, the Random Effects Model was selected based on the Hausman test and estimation efficiency considerations. The results of the hypothesis test showed that the digital intensity variable had a significant negative influence on investment inefficiency, indicating that digitalization helps companies make more optimal investment decisions. In contrast, the variables of capital expenditure intensity and managerial efficiency did not have a significant positive influence on investment inefficiency. The moderation variable, free cash flow, is also unable to moderate the influence of digital intensity, capital expenditure intensity, and managerial efficiency on investment inefficiency. These findings provide implications for management and regulators in designing more effective digital strategies and investment governance policies.
Pengaruh Inflasi, Suku Bunga, Ekspor dan Impor terhadap Nilai Tukar di Indonesia
This study analyzes how the exchange rate of the Indonesian Rupiah is affected by imports, exports, interest rates, and inflation. This study uses secondary data sourced from the World Bank, Bank Indonesia, and the Central Statistics Agency to ensure the validity and reliability of the macroeconomic data used. Multiple linear regression was applied to analyze time-series data for the period 1995–2024 using the EViews 12 software to identify the causal relationships and significance levels of each variable. Empirical findings show that the rupiah exchange rate was not significantly affected by inflation or interest rates in the study period. On the other hand, imports and exports are proven to have a substantial impact on exchange rate movements. With a determination coefficient (R²) of 79.1%, this model has a high ability to explain variations in the value of the Rupiah. The results of this study provide important insights for policymakers in formulating exchange rate stabilization strategies and more effective macroeconomic management. In addition, these findings can support future monetary policy planning, international trade, and exchange rate risk mitigation.
Pengaruh Faktor Spesifik Bank terhadap Pembiayaan Bermasalah: Bank Islam di Indonesia
This study aims to analyze the effect of financial and macroeconomic ratio factors on Non-Performing Financing (NPF) at Islamic Commercial Banks (BUS) in Indonesia for the period 2015-2024. The independent variables analyzed include Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA), Return on Equity (ROE), Gross Domestic Product (GDP), and inflation, with NPF as the dependent variable. This study uses a quantitative approach through multiple regression using panel data with the EViews 12 tool. Based on the model testing results, the Random Effect model was selected as the best model. The analysis results show that CAR, BOPO, ROE, and GDP ROA and GDP have a significant effect on NPF, while ROA and inflation do not affect NPF. Simultaneously, all independent variables have a significant effect on NPF with an adjusted R² value of 66.91%, indicating that these variables are able to explain the variation in NPF substantially. These findings emphasize the importance of strengthening internal bank management and sensitivity to macroeconomic dynamics in maintaining the quality of Islamic financing.
Pengaruh Transfer Pricing, Beban Pajak Tangguhan, Leverage dan Komite Audit terhadap Penghindaran Pajak pada Perusahaan Perbankan Periode 2022–2024
This study examines the influence of governance mechanisms and financial factors on tax avoidance in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research utilizes secondary data obtained from published annual reports and audited financial statements. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while the independent variables consist of transfer pricing, deferred tax expense, leverage, and the audit committee. Multiple linear regression analysis is employed to analyze the relationships between variables. The findings indicate that transfer pricing has a negative effect on tax avoidance, suggesting that banks tend to prioritize operational efficiency and adherence to tax regulations rather than aggressive tax strategies. Deferred tax expense does not show a significant impact, as it mainly reflects temporary timing differences. Leverage is found to significantly influence tax avoidance through the utilization of interest expenses. Additionally, the audit committee negatively affects tax avoidance, highlighting the role of effective oversight, strong internal controls, and sound corporate governance in reducing opportunistic tax behavior.
Analisis Collaborative Governance Pemerintah Desa terhadap Penyandang Disabilitas
This research is motivated by the limited implementation of fulfilling the rights of persons with disabilities at the village level, despite being regulated in Law No. 8 of 2016 on Persons with Disabilities. Oben Village, Nekamese District, Kupang Regency, is one of the villages that applies an inclusive development approach through collaboration between the Village Government and the GARAMIN NTT NGO. This study aims to analyze the collaborative governance process in empowering persons with disabilities through Village Disability Groups (KDD), using the five indicators of Ansell and Gash (2008): face-to-face dialogue, trust building, commitment to the process, shared understanding, and intermediate outcomes. The research method used a descriptive qualitative approach with data collection techniques including observation, semi-structured interviews, and document studies with 20 informants. The results show that the collaboration began with face-to-face dialogue, leading to the formation of KDD and the Inclusive Village Regulation No. 06 of 2023. The commitment of both actors was strengthened through budgeting in the APBDes, training, and business assistance. This collaboration led to increased participation, self-confidence, and economic independence for persons with disabilities. This study concludes that collaborative governance in Oben Village is effective and contributes to the realization of a sustainable inclusive village.
Analisis Dampak Program Zakat Produktif Lazisnu Berbasis UMKM dalam Meningkatkan Pendapatan Mustahik
Productive zakat programs based on MSMEs are one of the economic empowerment strategies for mustahik that aim to reduce dependence on consumptive assistance. The main problems faced by mustahik who are MSME entrepreneurs include limited business capital, weak business management, and low marketing capabilities, which result in low income and business sustainability. Therefore, an analysis is needed on the extent to which the productive zakat program implemented by LAZISNU is able to increase the income of mustahik. This study aims to analyze the impact of the MSME-based productive zakat program on increasing the income of mustahik, as well as to examine the role of business empowerment and assistance in supporting the sustainability of MSME mustahik. The research method used is a descriptive qualitative approach through a literature study of previous research results, institutional reports, and documents relevant to the management of productive zakat and MSME empowerment. The results show that the LAZISNU productive zakat program, which is realized through the provision of business capital, training, and mentoring, has a positive impact on increasing the income of mustahik. Business assistance has proven to be a key factor in ensuring the optimal use of zakat funds, improving managerial skills, and maintaining business sustainability. These findings show that productive zakat not only functions as short-term economic assistance, but also as an empowerment instrument that encourages the independence and welfare of mustahik in the future.
Strategi Unit Pelaksana Teknis (UPT) Museum Daerah Nusa Tenggara Timur (NTT) dalam Meningkatkan Pelayanan Publik
This study aims to analyze the strategy of the NTT Regional Museum UPT in improving public services. The problem behind this research is that the quality of museum services has not been optimal, which can be seen from the lack of a target number of visitors and the limited innovation of technology-based services. This study uses a qualitative approach with a descriptive method. Data collection techniques are carried out through interviews, observations, and documentation, then analyzed through data reduction, data presentation, and conclusion drawn. The results of the study show that the service strategy of the NTT Regional Museum UPT can be analyzed based on five strategies according to David Osborne and Peter Plastrik (in the book: Cutting Bureaucracy Five Strategies Towards Entrepreneurial Government (2020)), namely core strategy, consequence strategy, customer strategy, control strategy, and cultural strategy. The core strategy has been clearly formulated according to the Strategic Plan, but its implementation is not optimal. The consequence strategy still focuses on administrative discipline and is not yet based on service quality. Customer strategies have been implemented through various programs, but they are still conventional and have not made the most of technology. The control strategy emphasizes more on procedural compliance, while the work culture shows discipline, but service innovation still needs to be improved. In conclusion, the service strategy has been running, but it needs to be strengthened in implementation, innovation, and performance evaluation so that museum services are more effective and in accordance with the needs of the community.
Efektivitas Penggunaan Aplikasi E-Kinerja dalam Meningkatkan Kinerja Pegawai Negeri Sipil (PNS) di Badan Kepegawaian, Pendidikan, dan Pelatihan Daerah Kota Kupang
This study aims to analyze the effectiveness of the e-Kinerja application in improving the performance of Civil Servants at the Regional Personnel, Education and Training Agency (BKPPD) of Kupang City. The research employed a qualitative approach with a descriptive research design. Informants were selected using purposive sampling, consisting of institutional leaders and employees who use the e-Kinerja application. Data were collected through observation, interviews, and documentation, and analyzed using qualitative data analysis techniques including data reduction, data display, and conclusion drawing. Data validity was ensured through triangulation techniques. The effectiveness analysis referred to Sutrisno’s indicators, namely program understanding, target accuracy, timeliness, goal achievement, and real changes. The results indicate that the implementation of the e-Kinerja application in BKPPD Kupang City is relatively effective. The system has improved reporting discipline, transparency in performance evaluation, and facilitated monitoring of employee performance. However, several challenges remain, including limited digital literacy among employees, technological infrastructure constraints, and the tendency to focus on administrative aspects rather than substantive performance improvement. Therefore, strengthening socialization, improving digital literacy, and developing a more adaptive system are necessary to optimize the implementation of e-Kinerja in enhancing the quality of civil servant performance.
Peran Brand Awareness Memediasi Pengaruh Viral Marketing terhadap Niat Beli
The growth of digital marketing has led businesses to increasingly use social media as a promotional tool, particularly through viral marketing strategies. However, highly viral content does not always result in increased consumer purchase intention, indicating the need for supporting factors. This study aims to examine the effect of viral marketing on purchase intention, the effect of viral marketing on brand awareness, the effect of brand awareness on purchase intention, and the mediating role of brand awareness in the relationship between viral marketing and purchase intention at Hanzho Coffee & Eatery in Gianyar Regency. This study adopts a quantitative approach with a causal research design. A total of 100 respondents were selected using purposive sampling. Data were collected through questionnaires using a Likert scale and analyzed using path analysis and the Sobel test. The results show that viral marketing has a positive and significant effect on purchase intention and brand awareness, while Brand awareness also has a positive and significant effect on purchase intention. In addition, brand awareness partially mediates the relationship between viral marketing and purchase intention. These findings indicate that viral marketing strategies are more effective when combined with consistent efforts to strengthen brand awareness in increasing consumer purchase intention.
Efektivitas Sistem Pengelolaan Dana Bantuan Operasional Sekolah (BOS) dalam Meningkatkan Mutu Pendidikan Periode 2024-2025
This study aims to analyze the effectiveness of the School Operational Assistance (BOS) fund management system in improving the quality of education at Nageoga Catholic Elementary School, Nagekeo Regency, East Nusa Tenggara Province during the 2024–2025 period. This research employed a qualitative approach with a descriptive case study design. Data were collected through interviews, observations, and documentation involving purposively selected informants consisting of the principal, school treasurer, teachers, school committee members, parents, and the foundation chairperson. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The results indicate that the management of BOS funds at Nageoga Catholic Elementary School has been relatively effective through managerial functions including planning, organizing, actuating, and controlling. The utilization of funds has referred to the School Activity and Budget Plan (RKAS) and has been administratively recorded through the ARKAS application and General Cash Book (BKU). BOS funds contribute to supporting learning activities, paying non-civil servant teacher honoraria, and financing school operational activities, with students’ learning achievement reaching an average score of 80.7%, categorized as good. However, the effectiveness has not been fully optimal due to limitations in educational facilities and infrastructure, including insufficient textbooks, classroom facilities, and learning media. Therefore, optimizing fund allocation, strengthening supervision, and increasing government support are necessary to further improve educational quality.
Pengaruh Inovasi PLN Mobile dan Komitmen Organisasi terhadap Kinerja Karyawan dalam melaksanakan pelayanan PT PLN (Persero) UP3 Medan
This research is conducted to determine The Effect Of PLN Mobile Innovation And Organizational Commitment On Employee Performance In Providing Services At Pt Pln (Persero) Up3 Medan. It examines whether PLN Mobile innovation and organizational commitment have a positive and significant effect or not. This research uses a quantitative approach with primary and secondary data sources. The data were collected using questionnaires. The data analysis method used was multiple linear regression analysis with SPSS version 26. The population consisted of all employees at PT PLN (Persero) UP3 Medan, with a research sample of 73 respondents. The results show that based on the t-test (partial test), the t-value for PLN Mobile innovation (X1) is 3,626 ≥ 1,994, with a significance value of 0,001 < 0,05. This means H0 is rejected and H1 is accepted, so PLN Mobile innovation has a significant effect on employee performance (Y). For organizational commitment (X2), the t-value is 5,863 ≥ 1,994, with a significance value of 0,000 < 0,05. This means H0 is rejected and H2 is accepted, so organizational commitment has a significant effect on employee performance (Y). The F-test shows that the F-value is 98,840 ≥ 3,98, with a significance value smaller than 0,05. This means that PLN Mobile innovation (X1) and organizational commitment (X2) together have a significant effect on employee performance (Y) at PT PLN (Persero) UP3 Medan. The R Square value is 0,738 or 73,8%. This means that 73,8% of employee performance can be explained by PLN Mobile innovation and organizational commitment, while the remaining 26,2% is explained by other variables not examined in this study.
Analisis Desain Pekerjaan Masinis dalam Transformasi Digital pada PT Kereta Api Indonesia (Persero)
Digital transformation has become a key strategy in enhancing efficiency, safety, and service quality in the public transportation sector, including PT Kereta Api Indonesia (Persero). This study analyzes the implementation of job analysis and design in supporting digital transformation, particularly in the position of train operators, which has undergone significant changes due to the implementation of automated systems such as Communication Based Train Control (CBTC), Automatic Train Protection (ATP), and Automatic Train Operation (ATO). The results show a shift in the role of train operators from direct controllers to system supervisors, with competencies focusing on digital literacy, risk analysis, and technology-based decision-making. This change also impacts work patterns, where train operators now focus more on system monitoring and troubleshooting rather than manually controlling the trains. This transformation encourages a more adaptive, integrative, and safety-oriented job design while creating new roles in technology and data management. The success of digital transformation depends not only on the application of cutting-edge technology but also on job designs that are responsive to operational changes and evolving human resource needs. The synergy between technological innovation and effective job design is key to creating a safer, more efficient, and sustainable transportation system in the future
Faktor-Faktor yang Memengaruhi Pergerakan Indeks Harga Saham Gabungan di Bursa Efek Indonesia Periode 2018-2023
The effect of exchange rate, BI Rate, and inflation on the movement of the Composite Stock Price Index on the Indonesia Stock Exchange for the period 2018- 2023. The study aims to determine the factors that affect the movement of the Joint Stock Price Index with independent variables exchange rate, BI Rate, and inflation, taking into account the phenomenon of Covid-19. This study uses quantitative methods using secondary data. The Data were analyzed using multiple linear regression methods, and divided into 2 periods before Covid-19 and after Covid- 19. The results showed that before Covid-19 the exchange rate had a significant negative effect on the movement of the Composite Stock Price Index, the BI Rate had a significant positive effect on the movement of the Composite Stock Price Index, and inflation had a positive insignificant effect on the movement of the Composite Stock Price Index. After Covid-19, the exchange rate did not have a positive effect on the movement of the Composite Stock Price Index, the BI Rate did not have a negative effect on the movement of the Composite Stock Price Index, and inflation had a significant positive effect on the movement of the Composite Stock Price Index.
Kualitas Pengungkapan Pelaporan Segmen pada Industri Manufaktur di Indonesia: Tinjauan Literatur Sistematis
This study aims to review and analyze the quality of segment reporting in the Indonesian manufacturing industry. As companies diversify their businesses, their operational structures become more complex, making consolidated financial statements less informative for investors. This research uses the Systematic Literature Review (SLR) method with the PRISMA protocol to analyze six key journals published between 2016 and 2026. The results show that the quality of segment disclosure is significantly influenced by company size and the reputation of "Big Four" public accounting firms. The findings also indicate that although operational diversification can increase the risk of earnings management, high-quality segment disclosure can actually improve earnings quality and help analysts predict future profits more accurately. Furthermore, using a reputable auditor is proven effective in reducing audit delay for companies with many segments. Overall, transparent segment reporting is a vital tool for investors to evaluate profitability when making investment decisions.
Efektivitas Sistem Computer Assisted Test (CAT) dalam Meningkatkan Transparansi dan Objektivitas Seleksi Calon Pegawai Negeri Sipil (CPNS)
The selection process for Civil Servant Candidates (CPNS) requires a fair, transparent, and objective system for assessing participant competency. Previous conventional selection methods still face various issues, such as a lack of transparency, lengthy administrative processes, and the potential for human bias in assessments. To improve the quality of selection, the government, through the National Civil Service Agency (BKN), has implemented the Computer Assisted Test (CAT) system as a technology-based selection method. This study aims to analyze the effectiveness of the CAT system in increasing transparency, objectivity, and efficiency of the CPNS selection process from a human resource management perspective. This study uses a qualitative descriptive approach through literature studies and analysis of various documents related to the implementation of the CAT. The study results indicate that the CAT system is able to increase transparency through the direct presentation of scores, increase objectivity through automated assessment by the system, and increase the efficiency of the selection process. The implementation of this system also requires strengthening the technological security system and increasing supervision in the selection process, such as controlling access to exam equipment, using more secure networks, and stricter supervision at the exam location to maintain the integrity and credibility of the CAT-based CPNS selection process.
Modernisasi Administrasi Publik melalui Implementasi Sistem Informasi Manajemen Puskesmas: Tinjauan Literatur Sistematis Metode Prisma
The modernization of public administration is a strategic agenda for improving the quality of governance, particularly in the primary healthcare sector, which plays a direct role in delivering services to the community. One of the key instruments in this process is the implementation of the Community Health Center Management Information System (SIMPUS), which aims to enhance service efficiency, data management accuracy, and the quality of information-based decision-making. This study aims to analyze the readiness and effectiveness of SIMPUS implementation in supporting the digital transformation of public services at the primary healthcare level. The method used is a systematic literature review employing the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach on 15 scientific articles published between 2014 and 2024. The findings indicate that SIMPUS implementation consistently contributes to improved administrative efficiency, better health data quality, and enhanced accessibility of service information. However, several challenges remain, including limited technological infrastructure, low human resource capacity, and resistance to organizational change. Policy limitations and weak inter-institutional coordination also affect implementation success. Therefore, a comprehensive digital transformation strategy is required through strengthening human resource competencies, enhancing managerial support, and integrating information systems across government sectors to support optimal and sustainable healthcare services.
Optimalisasi Peran Badan Usaha Milik Desa
BUMDes is a village economic institution established to manage local potential, improve community welfare, and encourage village economic independence. However, in its implementation, BUMDes management often faces various obstacles, both in terms of human resources, institutional governance, and business management. This research employed a qualitative research method with a case study approach. Data collection techniques included observation, interviews, and documentation with informants including the village head, BUMDes administrators, and the Puna Village community. The research results show that the role of the Salebak Village-Owned Enterprise (BUMDes) in improving the village economy has not been optimal. This is due to limited human resource capacity, suboptimal institutional governance, and business management that has not developed sustainably. Nevertheless, BUMDes still has great potential to be developed through institutional strengthening, increasing human resource capacity, and developing partnerships with various parties. Therefore, a targeted development strategy is needed so that BUMDes can function optimally as a driver of the village economy and be able to provide real benefits for community welfare.
Pentingnya Motivasi dalam Meningkatkan Prestasi Belajar Mahasiswa Penerima Beasiswa KIP-Kuliah
This study examines the importance of motivation in enhancing the learning achievement of KIP-Kuliah scholarship recipients in the Public Administration Study Program at Nusa Cendana University in Kupang. The research employs a qualitative methodology, involving in-depth interviews with students and lecturers, to explore the factors influencing student motivation. The findings indicate that extrinsic factors, such as financial support from scholarships and the academic demands to maintain a high Grade Point Average (GPA), significantly influence student motivation. Students who are financially supported by scholarships feel a greater responsibility to excel academically, as their education is tied to the scholarship’s requirements. However, intrinsic motivation also plays a crucial role in academic achievement. Students who are aware of their educational responsibilities and are driven by personal goals, such as contributing to public services, tend to achieve better academic outcomes. The study highlights the need for a balance between external and internal motivations. It is essential to foster both extrinsic and intrinsic motivation in students to help them reach their full potential and actively engage in societal development through their academic pursuits.
Implementasi Kebijakan Pencegahan dan Penanganan Tindak Pidana Perdagangan Orang (TPPO)
This study aims to analyze the implementation of policies for the prevention and handling of trafficking in Kupang City based on Kupang City Regional Regulation Number 3 of 2019. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation at the Indonesian Migrant Worker Protection Service Center (BP3MI) of NTT Province and the Directorate of Criminal Investigation for the Protection of Women and Children and the Eradication of Trafficking in Persons (Ditreskrim PPA and PPO) of the NTT Police. Data analysis used the Miles and Huberman interactive model. This study uses the Integrated Model (Diori, 2021) which emphasizes six variables of policy implementation, namely leadership, organizational structure, clarity of policy objectives, task assignment, resource use, and commitment of field implementers. The results of the study show that the implementation of the TPPO policy in Kupang City has been running operationally through cross-agency coordination, but it has not been structurally optimal due to budget limitations, weak local government commitments, and socio-cultural factors of the community that affect the law enforcement process. This research emphasizes the importance of integrating trafficking policies in regional development planning and strengthening cross-sector collaboration to increase the effectiveness of preventing and handling trafficking in persons.
Analisis Pelaksanaan Fungsi Pengawasan Inspektorat Daerah Kabupaten Manggarai Barat
This study aims to analyze the implementation of the supervisory function by the Regional Inspectorate of West Manggarai Regency based on the supervisory process stages proposed by Handoko. This research employs a qualitative descriptive approach, with data collected through in-depth interviews, observation, and documentation. The results show that the supervisory function has been implemented in accordance with established stages, including standard setting, performance measurement, implementation, deviation analysis, and corrective actions. However, the effectiveness of supervision remains suboptimal due to limited human resources, the large number of supervisory objects, inadequate facilities, and weak follow-up on audit recommendations. In addition, the supervision system tends to be reactive rather than preventive, as indicated by recurring findings. These conditions reflect a gap between the theoretical framework and practical implementation of supervision. Therefore, strengthening auditor capacity, improving risk-based supervision systems, and enhancing commitment to follow-up actions are necessary to improve supervision effectiveness and support the realization of accountable and transparent governance.
Peran Pemerintah Daerah dalam Memanfaatkan Media Sosial untuk Informasi Potensi Wisata Danau Rana Mese di Desa Golo Loni
This study aims to analyze the role of the local government in utilizing social media as an information medium for the tourism potential of Rana Mese lake in East Manggarai Regency. The research employs a qualitative descriptive approach with data collected through interviews, observation, and documentation. Informants were selected using purposive sampling, consisting of government officials, tourism managers, local communities, and tourists. Data analysis follows the model of Miles and Huberman, including data reduction, data display, and conclusion drawing, while data validity is ensured through triangulation techniques. The results indicate that the local government has performed strategic roles as promoter, informant, motivator, and facilitator in utilizing social media for tourism development. Social media has contributed to increasing destination visibility, tourist visits, and local economic activities. However, the implementation is not yet optimal due to several constraints, such as limited internet access (blank spot areas), low digital literacy among communities, and limited inter-institutional coordination. Additionally, tourism management involves multiple stakeholders, including BKSDA as the primary conservation authority, which emphasizes environmental protection alongside tourism promotion. The study concludes that strengthening digital infrastructure, improving community capacity, and enhancing inter-agency coordination are essential to optimize the use of social media in supporting sustainable tourism development.
Pengaruh Independensi, Keahlian Keuangan, Frekuensi Rapat, dan Masa Jabatan Komite Audit, Firm Size, serta Leverage terhadap Kecurangan Pelaporan Keuangan pada Perusahaan Industrials BEI Periode 2019–2024
This study investigates the influence of independent audit committees, audit committee financial expertise, meeting frequency, tenure, firm size, and leverage on financial reporting fraud. A quantitative research design is applied using secondary data derived from annual reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, accessed through the official IDX website. The sample was selected using purposive sampling techniques and analyzed through logistic regression with SPSS version 31 to examine the relationship between independent variables and fraudulent financial reporting as the dependent variable. From 396 potential firm-year observations, 156 met the initial criteria, and after outlier elimination, 116 observations were included in the final dataset. The results reveal that audit committee independence, financial expertise, meeting frequency, tenure, firm size, and leverage do not significantly influence the occurrence of financial reporting fraud, indicating that these governance and firm characteristics may not effectively prevent fraudulent practices in reporting.
Evaluasi Program Kinerja Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Kesejahteraan Masyarakat
This study aims to evaluate the performance of Village-Owned Enterprises (BUMDes) in improving community welfare in Wulublolong Village, East Solor District, East Flores Regency. The research applies a qualitative descriptive approach with a case study design. Data were collected through observation, in-depth interviews, and documentation, involving 11 informants selected using purposive sampling. The analysis employs the CIPP evaluation model (Context, Input, Process, Product) developed by Stufflebeam. The findings indicate that the implementation of BUMDes programs has not been optimal. From the context aspect, there are limitations in infrastructure, weak alignment of programs with community needs, and low community participation. From the input aspect, although initial capital is available, managerial capacity, planning, and financial management remain inadequate. From the process aspect, program implementation is not supported by effective supervision and evaluation mechanisms, resulting in the discontinuation of several business units. From the product aspect, BUMDes has not significantly contributed to increasing village income and community welfare, except for the gallon water business which remains sustainable due to its relevance to basic community needs. The study concludes that the main challenges of BUMDes lie in managerial weaknesses, limited human resource capacity, and lack of community involvement. Strengthening institutional capacity, improving management systems, and aligning business programs with local potential are necessary to enhance BUMDes performance and sustainability.
Analisis Pelayanan Hospitality dalam Meningkatkan Kepuasan Pelanggan pada Usaha Ice Cream Gelato
This study aims to analyze the implementation of hospitality services in improving customer satisfaction in an ice cream gelato business. Hospitality in the service industry is not only related to the provision of products but also includes friendliness, attention to customers, and the ability of employees to create a pleasant service experience. This research employed a qualitative approach using a phenomenological case study method to gain an in-depth understanding of customers' experiences regarding the services they receive. Research data were collected through observation, in-depth interviews, and documentation involving customers and employees of the gelato business as research informants. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results show that the practice of hospitality services in the ice cream gelato business is reflected in several key aspects, including employee friendliness in welcoming customers, responsiveness in providing services, empathy in understanding customer needs, and the cleanliness and comfort of the business environment. These aspects play an important role in creating positive customer experiences and increasing customer satisfaction. Good hospitality services not only enhance customer comfort while visiting the business but also have the potential to build long-term customer loyalty.
Studi Komparasi Tingkat Penerimaan terhadap Fenomena Childfree di Kabupaten Karangasem dan Tabanan
The childfree phenomenon, or the decision of individuals or couples not to have children, is increasingly found in modern society, including in Indonesia. This choice is no longer merely seen as a deviation from the norm, but rather as a result of continuously evolving social, economic, and cultural dynamics. This study aims to analyze the factors that influence the tendency to choose childfree due to economic and sociocultural factors. The study used a quantitative approach with a survey method of the productive age population (21–40 years). The variables analyzed included education level, age, tradition, active use of social media, employment status, gender, and domicile. The level of acceptance was measured through three main dimensions: understanding, approval, and action towards the childfree phenomenon. Data analysis was conducted using comparative statistical techniques such as the Mann Whitney U Test and regression to identify factors influencing public acceptance. The results showed that of the seven independent variables, three significantly influenced the level of acceptance of childfree: the level of active use of social media, tradition, and employment status. Results showed no difference in acceptance between the Tabanan and Karangasem communities in general. However, the agreement indicator showed a significant difference when tested partially. This research provides an empirical contribution in agreement the transformation of family preferences in Balinese society and serves as a reference for the formulation of population policies that are adaptive to social changes in the younger generation in the modern era.
Pengaruh Pemanfaatan QRIS terhadap Pengelolaan Kas UMKM di Medan Marelan
This study aims to analyze the effect of the utilization of the Quick Response Code Indonesian Standard (QRIS) on cash management in Micro, Small, and Medium Enterprises (MSMEs) in Medan Marelan District. This research applies a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 100 MSME actors who have implemented QRIS in their business activities. The data analysis techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and simple linear regression analysis using IBM SPSS. The results indicate that the utilization of QRIS has a positive and significant effect on MSME cash management. This is evidenced by a significance value of 0.000, which is lower than 0.05, and a t-value that exceeds the critical t-table value. In addition, the coefficient of determination shows that QRIS utilization explains a portion of the variance in cash management. These findings suggest that QRIS not only facilitates transaction processes but also improves efficiency in financial recording and enhances transparency. Therefore, QRIS plays an important role in supporting more effective and systematic cash management for MSMEs.
Kesehatan Bank dan Kebijakan Dividen: Pengaruh Bopo Terhadap Dividend Payout Ratio pada Bank di BEI 2021–2024
This study examines the relationship between bank soundness measured using the CAMEL approach and the Dividend Payout Ratio of banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period, with particular attention to managerial efficiency represented by BOPO. A quantitative approach with an associative research design is applied. Secondary data are collected from annual financial reports and dividend distribution reports. The sample is selected through purposive sampling, resulting in 20 banks with a total of 80 observations. Data analysis is performed using multiple linear regression with the assistance of SPSS, preceded by descriptive statistics and classical assumption tests. The simultaneous test indicates that CAR, NPL, BOPO, ROA, and LDR jointly influence the Dividend Payout Ratio. The partial test shows that CAR has a significant negative effect on the Dividend Payout Ratio, whereas LDR has a significant positive effect. In contrast, NPL, BOPO, and ROA do not show significant effects at the 5 percent significance level. The coefficient of determination suggests that the CAMEL variables explain only a limited portion of the variation in the Dividend Payout Ratio, indicating that other factors beyond the research model also contribute to banking dividend policy. These findings suggest that dividend policy in the banking sector during the observation period tends to respond more strongly to capital strengthening priorities and intermediation or liquidity dynamics than to credit risk, operational efficiency, or asset profitability.
Kajian Efektivitas Sosial Media Influencer terhadap Keputusan Pembelian Konsumen di Kabupaten Banyumas
This study aims to analyze the influence of social media influencers on the purchasing decisions of Generation Z in Banyumas Regency. The research adopts a quantitative approach using a survey method with questionnaires distributed to 100 respondents selected through purposive sampling. Pearson correlation analysis results show a significant positive relationship between social media influencers and purchasing decisions, with a correlation coefficient of 0.596. The information search stage exhibits the strongest relationship (r = 0.582), followed by evaluation alternative (r = 0.357), while the influence on problem recognition is relatively lower (r = 0.341). These findings indicate that Generation Z tends to rely on information provided by influencers during the search and evaluation process before making a purchase. This study concludes that social media influencers play a strategic role in shaping the purchasing behavior of Generation Z, making them a relevant marketing tool. Therefore, businesses are advised to optimize collaborations with more authentic and credible social media influencers to enhance consumer trust and improve marketing strategy effectiveness.
Perbandingan Struktur dan Perilaku Pasar Persaingan Monopolistik dan Oligopoli dalam Perspektif Ekonomi Mikro
This study examines a comparison between the structure of monopolistic competition and oligopoly markets in microeconomics. Market structure determines competition, price formation, production levels, as well as efficiency and consumer welfare. A qualitative approach using library research is employed, reviewing relevant scientific literature and journals. The analysis results show that monopolistic competition markets have many players with differentiated products and low entry barriers. Competition is more focused on non-price strategies such as innovation, promotion, and brand image. In the long run, economic profits decrease to normal profits due to the ease of market entry, despite the existence of excess capacity. Meanwhile, the oligopoly market has few firms with high interdependence in strategic decision-making, influenced by the anticipation of competitors' reactions. Game theory models such as Cournot, Bertrand, and Stackelberg are relevant to explain the dynamics of competition. The oligopoly structure has high entry barriers and the potential for collusion, which can affect prices and consumer welfare. The comparison shows that monopolistic competition markets excel in product diversity and ease of entry, while oligopoly markets can achieve large economies of scale and drive innovation, but pose risks for anti-competitive practices. Understanding these two market structures is essential for policymakers, academics, and business practitioners.
Efisiensi Usaha Pembesaran Ikan Bandeng pada Keramba Jaring Apung di Desa Sumberkima Kecamatan Gerokgak, Kabupaten Buleleng
Milkfish (Chanos chanos) is one of the leading aquaculture commodities in Indonesia with high economic value and relatively stable market demand. This species is widely cultivated due to its strong adaptability to various aquatic environments, including marine waters using Floating Net Cage (FNC) systems. This study aims to analyze the profit, efficiency, and feasibility of milkfish grow-out business using floating net cages in Sumberkima Village, Gerokgak District, Buleleng Regency. The research employed a total sampling method involving five milkfish farmers. Primary and secondary data were analyzed using quantitative descriptive methods, including the calculation of production costs, revenue, profit, R/C Ratio, and Internal Rate of Return (IRR). The results showed that the average milkfish production per cycle was 8,580 kg with a selling price of IDR 30,000/kg, resulting in an average revenue of IDR 257,400,000 per cycle. The average total production cost was IDR 166,802,560, generating an average profit of IDR 90,597,440 per production cycle. The R/C Ratio value was greater than 1, indicating that the business is economically efficient. Furthermore, the IRR analysis indicates that the business is financially feasible as it provides a profitable rate of return on investment. Feed cost is the largest component of production cost; therefore, proper feed management significantly affects profit and business efficiency.
Transformasi Tata Kelola Pelayanan Publik dalam Era Digital: Tinjauan Literatur Sistematis Metode PRISMA
The digital transformation of public service governance has become a central agenda in contemporary public administration reform, particularly in the context of developing countries striving to improve service quality, transparency, and accountability. This study aims to analyze the extent to which digital governance transformation contributes to improving public service quality, as well as identifying the enabling factors, barriers, and policy implications arising from the implementation of digital-based public service systems. The method employed is a systematic literature review using the PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol on 15 scientific articles published between 2019 and 2023. The findings consistently indicate that digital transformation of public service governance significantly improves service efficiency, public satisfaction, and institutional accountability. However, persistent challenges remain, including technological infrastructure gaps, limited digital human resource capacity, fragmented inter-agency integration, and the absence of comprehensive cybersecurity policy frameworks. A holistic transformation strategy is required through strengthening digital institutional capacity, developing human resources with digital competencies, establishing interoperability standards between government information systems, and formulating robust digital governance policies to realize optimal, equitable, and sustainable public services.
Pengaruh Digital Leadership dan Kompetensi Digital terhadap Kinerja Karyawan pada Perusahaan E-Commerce di Indonesia
This study aims to analyze the influence of digital leadership and digital competencies on employee performance at e-commerce companies in Indonesia. The rapid development of digital technologies and the increasing reliance on e-commerce platforms make it essential to examine how digital leadership and competencies impact employee performance in the digital age. A quantitative approach was used, employing a survey method via a questionnaire administered to employees working in a digital environment. Data analysis employs multiple linear regression using SPSS. The results indicate that digital leadership has a positive and significant effect on employee performance, suggesting that leaders' ability to manage and guide technology use enhances work productivity. Digital competence was also found to have a positive and significant effect on employee performance, meaning that the higher an employee’s ability to utilize technology, the more optimal their performance becomes. Simultaneously, digital leadership and digital competence contribute significantly to improved employee performance. This study implies that e-commerce companies need to strengthen digital leadership and enhance employees’ digital competence to meet the demands of technology-based work. By doing so, they can foster a more productive and efficient workforce that is better prepared to adapt to the evolving digital landscape.
Studi Fenomenologis tentang Fear of Missing Out (FOMO) dalam Shopping Lifestyle pada Minat Beli Produk Fashion di Kalangan Generasi Z
The rapid growth of social media has significantly influenced consumer behavior, particularly among Generation Z in the fashion industry. Digital platforms such as Instagram and TikTok have become important sources of information that shape trends, preferences, and purchasing decisions. One psychological phenomenon that emerges in this environment is Fear of Missing Out (FOMO), which refers to the anxiety individuals experience when they feel they might miss popular trends or experiences shared by others. This study aims to explore the phenomenon of FOMO within the shopping lifestyle of Generation Z and its influence on purchase intention and repurchase interest toward fashion products. This research employs a qualitative approach with a phenomenological method to understand the subjective experiences of Generation Z consumers in responding to fashion trends on social media. Data were collected through in-depth interviews with participants who actively use social media and frequently purchase fashion products online. The findings reveal that the intensity of social media exposure encourages the emergence of FOMO, which influences consumer interest in purchasing trending fashion products. Influencers and digital promotions further strengthen purchase intention by creating social validation and urgency. Additionally, positive purchasing experiences and brand engagement on social media contribute to increasing repurchase interest.
Analisis Pendapatan Usahatani Sawi Hijau (Brassica Juncea L.) di Subak Bengkel Kecamatan Kediri Kabupaten Tabanan
Green mustard (Brassica juncea L.) is a prominent horticultural commodity in Subak Bengkel, Kediri District, Tabanan Regency, however, most farmers have not structured their farming costs and income records. This study aims to analyze the production costs, income, and feasibility of green mustard farming in this purposively selected location, known as a vegetable production center. The research employed a census method (saturated sampling) involving 105 respondent farmers, with data analyzed using cost, revenue, and income analysis, as well as feasibility tests using the Revenue Cost Ratio (R/C Ratio) and Benefit Cost Ratio (B/C Ratio). The results showed that with an average land area of 29 are, the average total production cost per planting season was IDR 4,786,905, while the average revenue reached IDR 20,453,225, resulting in a net income of IDR 15,666,320. Based on the feasibility analysis, it is concluded that green mustard farming in Subak Bengkel is highly feasible and profitable, with an R/C Ratio of 4.27 and a B/C Ratio of 3.27, indicating that every IDR 1.00 of expenditure generates a revenue of IDR 4.27 and a net profit of IDR 3.27.
Penerapan Differential Cost Analysis sebagai Dasar Pengambilan Keputusan Manajerial: Studi Literatur dengan Metode PRISMA
This study aims to analyze the application of differential cost analysis as a basis for managerial decision-making through a literature review approach using the PRISMA method. The increasingly competitive business environment requires management to make decisions effectively and efficiently, supported by relevant information. In this context, differential cost analysis serves as an important tool in management accounting, as it provides information regarding differences in costs and revenues among various decision alternatives. The research method employed is a systematic literature review using the PRISMA technique, which includes the stages of identification, screening, eligibility assessment, and inclusion of relevant scientific articles. A total of 11 articles that met the criteria were analyzed to obtain a comprehensive understanding of the application of differential cost analysis in managerial decision-making. The results indicate that differential cost analysis is effectively used in various types of decisions, such as accepting or rejecting special orders, make-or-buy decisions, investment decisions, and additional production decisions. This analysis helps management identify relevant costs, leading to more efficient and profitable decisions. However, its implementation remains suboptimal, particularly in small and medium enterprises, due to limited understanding and inadequate accounting information systems. Therefore, improving knowledge and the application of management accounting is necessary to maximize the use of differential cost analysis in supporting managerial decision-making.
Analisis Peran Pemerintah terhadap Peningkatan Sertifikasi Halal UMKM di Kelurahan Teladan Barat Medan
Halal icertification iis ione iform iof iassurance iof iproduct ihalalness ithat iis ivery iimportant ifor iMicro, iSmall, iand iMedium iEnterprises i(MSMEs), iespecially ithose iengaged iin ithe ifood iand ibeverage isector. iHalal icertification inot ionly iprovides icertainty iregarding ithe ihalal istatus iof ia iproduct ibut ialso iincreases iconsumer itrust iin ithe iproducts iproduced iby ibusiness iactors. iIn ithis icontext, ithe igovernment ihas ian iimportant irole iin iencouraging iand iassisting iMSMEs iin iobtaining ihalal icertification. iThis istudy iaims ito ianalyze ithe irole iof ithe igovernment iin iincreasing ihalal icertification ifor iMSMEs iin iTeladan iBarat iVillage, ito iidentify ithe iprograms ior iefforts icarried iout iby ithe igovernment iin isupporting ihalal icertification, iand ito idetermine ithe iresponse iof iMSME iactors ito ithe igovernment’s irole. This istudy iuses ia iqualitative iresearch imethod iwith ia idescriptive iapproach. iData icollection itechniques iwere icarried iout ithrough iinterviews, iobservations, iand idocumentation. iThe iinformants iin ithis istudy iconsisted iof iseveral iMSME iactors iin ithe ifood iand ibeverage isector iin iTeladan iBarat iVillage, iboth ithose iwho ialready ihave ihalal icertification iand ithose iwho ihave inot iyet iapplied ifor ihalal icertification. The iresults iof ithe istudy ishow ithat ithe igovernment ihas imade ivarious iefforts ito iincrease ihalal icertification iamong iMSME iactors ithrough isocialization iactivities, iproviding iinformation iregarding ithe iprocedures ifor iobtaining ihalal icertification, iand iassisting ibusiness iactors iin ithe iprocess iof iapplying ifor ihalal icertificates. iHowever, ithere iare istill iseveral iobstacles ifaced iby iMSME iactors, isuch ias ilimited iinformation, iperceptions iregarding ithe icomplexity iof iprocedures, iand ilimited itime ito imanage iadministrative irequirements. iTherefore, iincreased isocialization iand icontinuous iassistance iare ineeded iso ithat imore iMSME iactors iare iencouraged ito iobtain ihalal icertification ifor ithe iproducts ithey iproduce.
Implementasi Layanan Perizinan Berbasis Online Single Submission (OSS) dari Prespektif Risiko di Mall Pelayanan Publik pada DPMPTSP Manggarai Barat
This study aims to describe the implementation of the risk-based OSS system and to identify the obstacles encountered in its implementation. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation, and were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The analytical framework is based on Charles O. Jones’ policy implementation theory, which includes the aspects of organization, interpretation, and application, and is examined from a risk management perspective.The findings indicate that the implementation of OSS-RBA at the MPP of West Manggarai has been relatively effective, particularly in facilitating the issuance of Business Identification Numbers (NIB) and business licenses for Micro and Small Enterprises (MSEs). However, several challenges remain, including limited understanding among business actors, the dependency of business actors on service officers, inadequate internet infrastructure, and human resource readiness. Therefore, strengthening staff capacity, enhancing public socialization, and improving technological infrastructure are necessary to ensure more effective and sustainable implementation.
Analisis Efektivitas Pelayanan Persetujuan Bangunan Gedung di Kota Kupang
This study aims to examine the effectiveness of public services in the issuance of Building Approvals (PBG) in Kupang City. It employs a descriptive qualitative method, focusing on the system approach and goal attainment approach proposed by Stephen P. Robbins. Data were collected through interviews, observation, and documentation at the Kupang City Investment and One-Stop Integrated Service Office (DPMPTSP), the Public Works and Spatial Planning Office (PUPR), and nine informants consisting of technical officials and PBG applicants. The findings reveal that PBG services in Kupang City have not yet operated fully effectively. Although digitalization through SIMBG has improved the submission process and administrative monitoring, the service remains constrained by fragmented systems involving OSS, SI-PINTAR, and manual land technical consideration procedures, the lack of integrated RDTR data, weak inter-agency coordination, and low public digital literacy. Other obstacles include the high cost of licensed architectural services and lengthy processing times that often exceed the 28-working-day standard. Out of 548 applications, only 235 were approved, while 242 remained in the document revision stage. Normatively, most issued permits have complied with the RDTR, yet public compliance remains low, as buildings without PBG are still commonly found and spatial control functions have not been fully optimized. In conclusion, the service has functioned as an administrative instrument for regulating development, but it has not been fully effective as a substantive instrument for fostering public compliance with spatial planning regulations. Greater system integration, harmonization of spatial data, procedural simplification, and stronger public outreach are needed to make the service faster, more reliable, and more inclusive.
Efektivitas Program Layanan Samsat Keliling dalam Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor
This study aims to analyze the effectiveness of the Samsat Keliling service program in increasing motor vehicle tax compliance in Kupang City. The approach used is qualitative with a case study method at the Samsat UPT in Kupang City. Data collection techniques include observation, in-depth interviews, and documentation, with data analysis using the Miles and Huberman model. The results show that the program is quite effective based on several indicators, such as targeting accuracy, program socialization, and the achievement of set goals. The Samsat Keliling service has improved public accessibility due to its strategic location placements, although its coverage is not yet fully even due to limited fleets. Program socialization is carried out using various media, but there are gaps in public understanding of the program. The program has also succeeded in increasing tax revenue from IDR 136.8 billion in 2023 to IDR 157.2 billion in 2024 and reducing motor vehicle tax arrears. However, tax compliance is still influenced by individual awareness and the economic condition of the community, which poses a challenge in achieving optimal compliance levels.
Implementasi Program Dana Desa untuk Bantuan Peternakan di Desa Afoan Kecamatan Amfoang Utara Kabupaten Kupang
This study aims to analyze the implementation of the Village Fund program through pig livestock assistance in improving the welfare of the community in Afoan Village, Kupang Regency. The approach used is descriptive qualitative with purposive sampling techniques, involving 15 informants consisting of village officials and beneficiary families. Data collection techniques were conducted through observation, interviews, and documentation, then analyzed using Miles and Huberman's interactive model. The results show that the implementation of the program has not been optimal. Although communication and community participation have been running well, there are still several obstacles such as uneven distribution of assistance, weak monitoring systems, the lack of a clear timeline for fund disbursement, and technical issues such as livestock deaths reaching around 5%. The success rate of the program is estimated to be around 66%, while 33% is still in the development process. Economically, the program has not had a maximum impact on community welfare, but socially and politically, the program has gained strong support. Therefore, to improve the effectiveness of the program, improvements are needed in supervision, resource management, and the establishment of clearer regulations so that the program's objectives can be achieved optimally and evenly.
Pengaruh Kecukupan Modal, Tingkat Likuiditas dan Efisiensi Operasional Terhadap Profitabilitas pada BPR di Kabupaten Sidoarjo
This study aims to examine the effect of capital adequacy (Capital Adequacy Ratio/CAR), liquidity level (Loan to Deposit Ratio/LDR), and operational efficiency (BOPO) on profitability (Return on Assets/ROA) of Rural Banks (BPR) in Sidoarjo Regency. The research uses a quantitative approach with multiple linear regression analysis, utilizing secondary data derived from quarterly financial reports published by the Financial Services Authority (OJK). The data is processed using SPSS software to analyze the relationships between the variables. The findings reveal that, on a partial basis, capital adequacy (CAR) and liquidity level (LDR) do not have a significant effect on profitability (ROA). However, operational efficiency (BOPO) is found to have a negative and significant impact on profitability, indicating that higher operational costs may reduce profitability. Furthermore, when assessed simultaneously, the three independent variables (capital adequacy, liquidity level, and operational efficiency) collectively have a significant influence on profitability. These results suggest that, while individual factors like CAR and LDR may not directly affect profitability, the overall operational efficiency plays a crucial role in determining the profitability of Rural Banks in the region.
Dinamika Komunikasi Antargenerasi Pegawai Gen Z dan Milenial di PT Inalum
This study aimed to analyze intergenerational communication dynamics, particularly between Generation Z and Millennials, in the workplace of PT Indonesia Asahan Aluminium (PT Inalum). Differences in generational characteristics created challenges in organizational communication, thus requiring an understanding of interaction patterns and adaptive strategies. This study used a qualitative approach with a descriptive method. Data were collected through in-depth interviews, moderate participant observation, and documentation. The informants consisted of Generation Z and Millennial employees, as well as key informants from Generation X. Data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results showed that differences in communication styles were influenced by work experience, mindset, and communication preferences. Generation Z tended to be more open, fast, and technology-oriented, while Millennials demonstrated a more adaptive and contextual approach. Intergenerational communication involved accommodation strategies through adjustments in communication styles to achieve effective interaction. The organizational environment also played a role in shaping communication patterns and reducing potential conflicts. This study highlights the importance of adaptive communication strategies in supporting work effectiveness and relationships among employees from different generations.
Pengaruh Struktur Modal, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Software & IT Service yang Terdaftar di BEI
This study aims to examine the effect of capital structure, managerial ownership and company size on company value. The subjects of this study are software & IT service sub-sector companies listed on the Indonesia Stock Exchange and the objects of this study are capital structure, managerial ownership, company size and company value. This study uses purposive sampling in determining the sample and the number of samples is 29 companies. The design of this study is quantitative causal and the data in the study are secondary data sourced from the company's annual report taken from the IDX and analyzed using multiple linear regression analysis methods with the help of SPSS in data processing. The results of the study show (1) Capital structure, managerial ownership and company size simultaneously have a significant effect on company value. (2) Capital structure has a positive and insignificant effect on company value. (3) Managerial ownership has a negative and insignificant effect on company value. (4) Company size has a positive and significant effect on company value.
Strategi Penyelesaian Kredit Bermasalah pada Bank Perekonomian Rakyat (BPR)
This study aims to analyze strategies for resolving non-performing loans at Rural Banks (Bank Perekonomian Rakyat/BPR) and to identify the factors causing problem loans. This research employs a qualitative approach with a descriptive research design using a case study at a selected BPR. Data were collected through interviews, observations, and documentation related to credit management processes and the handling of non-performing loans. The results show that the Non-Performing Loan (NPL) ratio at the BPR reached 7.86%, which exceeds the regulatory threshold of 5%. The high NPL ratio is influenced by several factors, including poor debtor character, declining business performance of debtors, weak credit analysis, and ineffective credit monitoring after loan disbursement. To address these issues, the bank implements several strategies to resolve non-performing loans, including persuasive approaches and credit restructuring. The forms of restructuring applied include loan rescheduling, extension of loan maturity, reduction of interest rates, and reduction of outstanding interest. The findings indicate that credit restructuring can assist debtors in gradually fulfilling their loan repayment obligations. Therefore, the implementation of appropriate strategies for resolving non-performing loans can help reduce the NPL ratio and maintain the stability and financial health of banking institutions.
Manajemen Risiko Kredit pada Pembiayaan UMKM Berbasis Jaminan BPKB Motor: Evaluasi Sistem Verifikasi dan Survei
This study examines the document verification process and field survey implementation in motorcycle BPKB-backed financing for the MSME sector and their impact on non-performing loan (NPL) risk. The research addresses the high risk of problematic financing due to weaknesses in identity validation, collateral survey accuracy, and income verification during the initial screening. A qualitative approach with a case study design was used, including data from 250 debtors and interviews with Credit Marketing Officers (CMOs) and credit analysts. Data analysis involved data reduction, display, and thematic conclusion drawing, supported by descriptive quantitative analysis. The findings show an NPL rate of 28%, with 75% of debtors with identity discrepancies defaulting, 63% of those with insufficient surveys facing delinquency, and 64% of those with unverified income failing to meet obligations. These results highlight the link between administrative verification quality, field survey procedures, and default risk. The study suggests enhancing digital-based identity validation systems, standardizing survey procedures, and improving income verification methods tailored to MSME characteristics as strategic measures to mitigate risk. The findings offer practical insights for financing company management in strengthening internal controls and contribute to the development of credit risk management literature in non-bank MSME financing.
Pengaruh Pajak dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di Aceh
This study aims to analyze the influence of regional taxes and levies on local revenue (PAD) in Aceh Province. The independent variables used are regional taxes and levies, while PAD is the dependent variable. The research data is a time series obtained from the Ministry of Finance's DPJK for the period 2006–2024. The analysis was conducted using multiple linear regression using Eviews 13 software. The results show that regional taxes partially have a positive and significant effect on PAD, while regional levies have a negative and insignificant effect. However, simultaneously, regional taxes and levies have a significant effect on PAD in Aceh Province. This finding confirms that regional taxes are a dominant factor in increasing PAD, while the contribution of regional levies is relatively small and inconsistent. Therefore, the policy of strengthening regional taxes is an important strategy in encouraging regional fiscal independence, strengthening the capacity for local economic development, and supporting the sustainability of regional financial management and improving the quality of public services..
Pengaruh Pemanfaatan Sistem Informasi SI INTAN DARA dan Kompetensi SDM terhadap Peningkatan PAD Kabupaten Banjar
The purpose of this study is to analyze the effect of the utilization of the Regional Revenue Service Information System Application (SI INTAN DARA) and human resource competence on the improvement of Regional Original Revenue at the Regional Financial,Revenue, and Asset Management Agency of Banjar Regency,both simultaneously and partially, and to determine the most dominant influencing variable. The research method used is a quantitative approach with an associative research design. The population ofthis study consists ofall 120employees of the Regional Financial,Revenue, and Asset Management Agency of Banjar Regency, with the sampling technique using a census method (total sampling).Data were collected through questionnaires that had been testedl for validity and reliability and were analyzed using multiple linear regression analysis.Hypothesis testing was conducted using simultaneous tests (F-test), partial tests (t-test), and ddominance tests. The results show that the utilization of the SI INTAN DARA application and human resource competence have a positive and significant effect simultaneously on the improvement of Regional Original Revenue. Partially, both variables also have a positive and significant effect. The most dominant variable influencing the improvement of Regional Original Revenue is the utilization of the SI INTAN DARA application.
Mengapa Kepemimpinan Adaptif Lebih Penting dari EQ untuk Pemimpinan SDM 2030
The rapid advancement of technology, digital transformation, and the increasing complexity of the global workforce have fundamentally reshaped the competencies required of future human resource (HR) leaders. In an era characterized by uncertainty, disruption, and continuous change, traditional leadership competencies are no longer sufficient to ensure organizational sustainability and competitiveness. This study aims to examine the relative importance of adaptive intelligence compared to emotional intelligence (EQ) within the context of HR leadership toward 2030. The research adopts a qualitative, literature-based approach by employing content analysis of secondary data derived from global institutional reports and peer-reviewed academic publications. The findings indicate that adaptive intelligence has become a more critical competency, as it integrates the ability to respond swiftly to change, engage in strategic and analytical thinking, and continuously learn in dynamic and unpredictable environments. In contrast, while emotional intelligence remains important in fostering interpersonal relationships, communication effectiveness, and team cohesion, it tends to function as a complementary rather than a primary competency in modern leadership contexts. These findings highlight a significant paradigm shift from emotion-centered leadership toward adaptation-driven leadership. This study contributes to the advancement of leadership theory by reinforcing the conceptual positioning of adaptive intelligence as a core capability for HR leaders, while also providing practical implications for organizations in designing more responsive and future-oriented leadership development strategies.
Pengaruh Perubahan Organisasi, Keterlibatan Kerja dan Komunikasi Interpersonal terhadap Kinerja Karyawan pada Bank Sultra Cabang Baubau
This study originated from the urgent need to enhance staff work efficiency in facing organizational competitive pressures, particularly in regional banking. The research aims to examine the influence of structural transformation, work participation intensity, and interpersonal interaction on productivity, both collectively and individually. The method employed is quantitative with a cross-sectional design, involving all 52 employees of Bank Sultra Baubau Branch as respondents through questionnaire distribution. The data were then analyzed using multivariate regression techniques to uncover patterns of relationships among the variables. The results indicate that organizational transformation, employee participation, and interpersonal interaction simultaneously provide a significant boost to employee performance. When analyzed separately, each factor continues to show a meaningful positive effect on productivity improvement. In other words, the more effectively organizational changes, work engagement, and communication quality are implemented, the higher the work achievements attained. These findings emphasize the necessity of a coherent and integrated human resource management strategy to consistently drive organizational performance improvement.
Analisis Kebijakan Pemutusan Hubungan Kerja (PHK) pada Amazon.com dalam Perspektif Manajemen Sumber Daya Manusia
The development of digital technology and artificial intelligence has encouraged companies to make various adjustments in managing organizations and human resources. One common strategy implemented by companies is organizational restructuring, which may lead to layoffs. This study aims to analyze the layoff policy implemented by Amazon from a Human Resource Management (HRM) perspective and to identify the factors causing layoffs and their impacts on employees and organizations. This research uses a qualitative approach with a literature study (library research) method based on data obtained from news articles, company reports, and relevant academic publications. The results indicate that Amazon’s layoff policy is influenced by several main factors, including organizational restructuring, technological development and automation, and efforts to improve operational cost efficiency. These layoffs have significant impacts on employees, such as job loss and psychological pressure, while for companies they may increase operational efficiency but also potentially reduce employee motivation and corporate reputation. From the perspective of Human Resource Management, layoffs can be considered a strategic organizational decision to adjust workforce needs in response to changes in the business environment and technological developments (Dessler, 2020; Datta et al., 2010). Therefore, companies need to manage layoff policies carefully to minimize negative impacts on employees and organizational stability.
The Influence of Religiosity, Physical Evidence, Digital Marketing, And Islamic Lifestyle on Muslim Consumers’ Purchasing Decisions at an Nisaa’ Boutique Kudus
This study aims to analyze the influence of religiosity, physical evidence, digital marketing, and Islamic lifestyle on the purchasing decisions of Muslim consumers at An Nisaa’ Boutique in Kudus. The results indicate that religiosity has a positive and significant effect on Muslim consumers’ purchasing decisions, as indicated by the t-value of 2.680 which is greater than the t-table value of 1.655. Physical evidence also has a positive and significant effect on purchasing decisions, as indicated by a t-value of 2.903 which is greater than the t-table value of 1.655. Furthermore, digital marketing significantly influences Muslim consumers’ purchasing decisions with a t-value of 16.595 which exceeds the t-table value of 1.655. Similarly, Islamic lifestyle has a positive and significant influence on purchasing decisions, with a t-value of 3.138 which is greater than the t-table value of 1.655. Simultaneously, religiosity, physical evidence, digital marketing, and Islamic lifestyle significantly influence Muslim consumers’ purchasing decisions, as indicated by the F-value of 90.150 which is greater than the F-table value of 3.91.
Pengaruh Belanja Pemerintah Daerah dan Pembangunan Infrastruktur Terhadap Pertumbuhan Ekonomi di Kab./Kota di Provinsi Sumatera Barat
Local government spending and infrastructure development are expected to have a significant impact on economic growth, but the impact may vary across regions in Indonesia. The aim of this research is to determine the impact of local government spending and infrastructure development on economic growth in districts/cities in West Sumatra. This research methodology uses a quantitative approach using associative techniques. The analysis methodology for this research includes data adequacy tests, classical assumption tests, multiple linear regression tests, and adjusted R-squared tests. The research results show that regional government spending (X1) has no significant effect (0.426>α0.05). Opposite to economic growth (Y). There is also no significant influence on infrastructure development (X2) (0.128>α0.05). Meanwhile, the variables "Local government spending" and "Infrastructure development" do not simultaneously influence economic growth, with a calculated F value of 0.415 < F > 0.05. With an adjusted R-squared value of 0.15, this means that the contribution of the independent variables in this research to the economic growth of districts/cities in West Sumatra is 1.5%. Therefore, it can be concluded that H3 is rejected. Studies on regional government spending generally show that partial or simultaneous infrastructure development does not affect economic growth in districts/cities in West Sumatra.
Analisis Pengaruh Pembiayaan Syariah, Investasi, Kesempatan Kerja, dan Konsumsi Terhadap Pertumbuhan Ekonomi di Indonesia
This study focuses on examining the influence of Islamic financing, investment, employment opportunities, and consumption on economic growth in Indonesia. The data used are secondary quarterly time series data for the period 2015 to 2024 with a total of 40 observations. The analytical method used is multiple linear regression with the Ordinary Least Squares (OLS) approach. The results of the analysis indicate that partially the variables of investment, employment opportunities, and consumption have a positive and significant influence on economic growth. Meanwhile, Islamic financing shows a positive but insignificant relationship. Simultaneously, all independent variables are proven to have a significant influence with a coefficient of determination of 0.716. This finding indicates that the real sector remains a major factor in driving economic growth in Indonesia, while the contribution of Islamic financing is still not optimal.
Pengaruh Literasi Keuangan dan Kontrol Diri terhadap Perilaku Menabung Mahasiswa Semester Akhir STIE Widya Praja Tanah Grogot
This study aims to analyze the influence of financial literacy and self-control on the saving behavior of final-year students at STIE Widya Praja Tanah Grogot. Final-year students were selected as the focus of this study based on the consideration that this group is at a critical transitional phase from academic life to the workforce, making their financial readiness particularly relevant for examination. A quantitative research method with a survey approach was employed. The research sample consisted of 125 final-year students (semester 7 and semester 8) selected using purposive sampling technique. Data were collected through questionnaires measuring three main variables: financial literacy (10 items), self-control (10 items), and saving behavior (10 items) on a Likert scale of 1–5. Data were analyzed using multiple linear regression analysis with SPSS software. The results indicate that financial literacy has a positive and significant effect on saving behavior (β = 0.412; t = 5.231; p < 0.05). Self-control also has a positive and significant effect on saving behavior (β = 0.387; t = 4.876; p < 0.05). Simultaneously, financial literacy and self-control significantly influence saving behavior with a coefficient of determination (R²) of 0.563, meaning that both variables explain 56.3% of the variation in final-year students' saving behavior. These findings imply that improving financial literacy and strengthening self-control are important strategies for enhancing students' financial readiness prior to graduation.
Peran Pembiayaan Murabahah dalam Meningkatkan Pendapatan Petani Bawang Merah di Nagari Salimpat Kecamatan Lembah Gumanti Solok
This article is motivated by the limited capital experienced by red onion farmers and the inefficiency in managing financing funds. Murabahah financing is expected to serve as a solution for capital needs and to increase the productivity of farming businesses. This research uses a descriptive qualitative approach. Data collection techniques include in-depth interviews, observation, and documentation. Informants consist of bank officials and farmer customers who received financing. The data were analyzed through the stages of data reduction, data presentation, and conclusion drawing. The research findings reveal two main points. First, the murabahah financing system at Bank Nagari Syariah Business Unit Alahan Panjang operates through a mechanism that includes application submission, field surveys, feasibility analysis using the 5C principles (Character, Capacity, Capital, Collateral, and Condition of Economy), contract signing, fund disbursement, and monitoring of fund utilization. The bank also implements risk mitigation strategies such as installment restructuring and providing education to customers. Second, murabahah financing plays a role in increasing the income of the majority of red onion farmers. Seven out of ten customers experienced an increase in income after receiving financing, while the remaining three experienced a decrease due to misallocation of funds. The success of the financing largely depends on the farmers' fund management and the bank's post-disbursement supervision.
Pengaruh Akuntabilitas, Etika Profesi, dan Pengalaman Auditor terhadap Kualitas Audit pada Lembaga Badan Pemeriksa Keuangan (BPK) RI
This study is oriented to examine the correlation between Accountability Influence, Professional Ethics, and Auditor Experience on Audit Quality at the Audit Board of the Republic of Indonesia (BPK RI). The research population comprises auditors assigned to the Inspectorate of Batam City. The sample was obtained using a saturated sampling or census method, yielding 33 respondents as representatives of the population. The selection of the entire population as the sample is predicated on the relatively constrained population size, thereby enabling the researcher to evaluate the degree of influence of each variable on the enhancement of audit quality with precision. The research approach employed is quantitative for data acquisition. This type of study, recognized as explanatory research, aims to delineate the extent to which the independent variables affect the dependent variable. The data analytic methodology employed encompassed descriptive analysis of variables, validity and reliability testing of instruments, classical assumption examinations, multiple linear regression, hypothesis testing, model feasibility assessment, coefficient of determination analysis, and t-tests executed via SPSS version 29. The empirical findings revealed that accountability, professional ethics, and auditor experience exert a positive and statistically significant influence on audit quality.
Pengaruh Layanan, Harga dan Cita Rasa terhadap Kepuasan Konsumen pada Rumah Makan Tiara Seafood
This study aims to determine and analyze the effect of service, price, and taste on customer satisfaction at Tiara Seafood Restaurant in Batam City. This research uses a quantitative approach with an associative research type. The population consists of all customers of Tiara Seafood Restaurant, totaling 10,812 consumers in 2025. The sample was determined using the Slovin formula with a 10% margin of error, resulting in 99 respondents. Data were collected through questionnaires using a Likert scale (1–5) that had been tested for validity and reliability. The data were analyzed using multiple linear regression with the help of SPSS software. Simultaneous (F-test) and partial (t-test) hypothesis testing were also conducted. The results show that service, price, and taste simultaneously have a significant effect on customer satisfaction, with an F-value of 13.506 and a significance level of 0.000 < 0.05. Partially, service (t = 5.021), price (t = 5.568), and taste (t = 5.907) also have significant positive effects, each with a significance value of 0.000 < 0.05. In conclusion, better service quality, appropriate pricing, and consistent taste significantly improve customer satisfaction.
Pengaruh Harga Tiket, Promosi, dan Fasilitas Bioskop terhadap Keputusan Menonton di CGV Grand Batam
This study analyzes the influence of Ticket Prices, Promotion ), and Cinema Facilities on Watching Decisions at CGV Grand Batam. Using a quantitative associative design, a sample of 100 respondents was selected from a population of 294,516 using the Slovin formula (10% margin of error). Data were collected via questionnaires and analyzed through multiple linear regression.The F-test results show that all variables simultaneously have a significant effect on watching decisions (F-count 15.911; sig. 0.001 < 0.05). Partially, the t-test results confirm that each independent variable significantly impacts the dependent variable: Ticket Prices (t = 6.016), Promotion (t = 6.127), and Cinema Facilities (t = 5.885), all with significance values below 0.05. These findings indicate that competitive pricing, attractive promotions, and comfortable facilities are key drivers of consumer behavior. Accordingly, CGV Grand Batam is suggested to maintain its pricing strategy, optimize promotional activities, and continuously enhance facilities to sustainably increase consumers' watching decisions.
Pengaruh Nilai Taksiran, Reputasi, dan Promosi terhadap Keputusan Pembelian Emas Batangan (Logam Mulia) di PT. Pegadaian Cabang Nagoya Batam
This study aims to analyze the influence of perceived appraisal value, reputation, and promotion on the purchase decision of gold bars (precious metals) at PT Pegadaian Nagoya Branch, Batam. The phenomenon underlying this research is the fluctuation in the number of gold bar transactions for the 2023–2025 period and customers' hesitation in determining the purchase timing, along with the tendency to compare with other providers. The research methodology uses a quantitative approach with purposive sampling, involving 75 respondents who are active customers. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS software. The partial results show that appraisal value has a positive influence of 26.7%, reputation 29.7%, and promotion 34.7% on purchase decisions. Simultaneously, these three variables significantly influence and strengthen customers' purchase decisions. These findings indicate that transparency in appraisal values, strengthening corporate image, and informative promotional strategies are key to increasing gold transaction volumes. This research provides practical contributions for PT Pegadaian in designing more effective marketing strategies to face competition in the gold investment market.
Pengaruh Kualitas Layanan Digital, Kepercayaan Nasabah dan Inovasi Produk terhadap Loyalitas Nasabah Bank BNI Cabang KCU Batam
This study aims to analyze the influence of digital service quality, customer trust, and product innovation on customer loyalty at Bank BNI KCU Batam Branch. A quantitative approach was used by a survey method of 99 respondents selected through a simple random sampling technique from a population of 11,947 customers. The research instrument was in the form of a Likert scale questionnaire, with data analysis using descriptive statistics and multiple linear regression. The results showed that the quality of digital services, customer trust, and product innovation each had a positive and significant effect on customer loyalty, with a t-count value of 10,692; 8,120; and 7.822 (p < 0.05). Simultaneously, the three variables also had a significant effect on customer loyalty with an F-count value of 39.365 (p < 0.05). These findings confirm that improving the quality of digital services, strengthening customer trust, and developing sustainable product innovation are strategic factors in building customer loyalty. This research provides practical implications for banking management to prioritize digital transformation, maintain service integrity, and continue to innovate in products in order to maintain and increase customer engagement. The limitations of this study lie in the scope of location and the number of samples, so the results cannot be widely generalized to all banking branches.
Pengaruh Beban Kerja, Lingkungan Kerja, dan Kerja Sama terhadap Kinerja Karyawan pada PT. Niskala Banyu Segara
This study aims to analyze the effect of Workload (X₁), Work Environment (X₂), and Teamwork (X₃) on Employee Performance (Y) at PT. Niskala Banyu Segara, a company engaged in industrial fuel supply. Employee performance is a key factor in ensuring operational effectiveness and efficiency. This research uses a quantitative approach with a survey method. The population consists of 45 employees, and a census sampling technique was applied, where all employees were selected as respondents. Data were collected using a Likert-scale questionnaire and analyzed using SPSS. The analytical methods include validity and reliability tests, as well as simple and multiple linear regression analyses. The results show that Workload, Work Environment, and Teamwork each have a significant effect on Employee Performance, with t-values of 7.676, 7.841, and 5.614, respectively, and significance values below 0.05. Simultaneously, the variables significantly influence Employee Performance, as indicated by an F-value of 29.384 and a significance value of 0.000. In conclusion, Workload, Work Environment, and Teamwork significantly affect Employee Performance. Therefore, the company should manage workload effectively, create a supportive work environment, and strengthen teamwork to improve employee performance.
Analisis Orientasi dan Penempatan Staf Operasional dalam Penanganan Keterlambatan Penerbangan
Flight delays are one of the operational problems that frequently occur in the aviation industry and can affect service quality and passenger satisfaction. These conditions require effective operational coordination and adequate human resource readiness. One case that attracted public attention occurred at Super Air Jet, where a flight delay of several hours triggered passenger protests and resulted in an incident in which passengers were left behind when the aircraft departed. This incident indicates potential problems in human resource management, particularly related to employee orientation and the placement of operational staff. This study aims to analyze the role of employee orientation and the placement of operational staff in handling flight delays at Super Air Jet. The research method used is a qualitative method with a case study approach that utilizes secondary data in the form of scientific literature and mass media reports as research sources. The results show that adequate employee orientation and appropriate placement of operational staff play an important role in supporting effective operational coordination, delivering information to passengers, and handling flight delay situations. Therefore, proper human resource management through orientation programs and appropriate staff placement can help improve service quality and minimize operational errors in flight operations.
Manajemen Rantai Pasok Minuman Herbal Rosela di UD. Cipta Lestari, Desa Pujungan, Kecamatan Pupuan, Kabupaten Tabanan
Roselle herbal drink is a processed product with high economic value and health benefits, thus requiring efficient supply chain management to support business sustainability. This study aims to analyze the efficiency level of the supply chain performance of roselle herbal drinks at UD. Cipta Lestari, located in Pujungan Village, Pupuan District, Tabanan Regency. The method used is descriptive quantitative analysis with a Likert scale approach on three main supply chain flows, namely product flow, information flow, and financial flow, measured based on planning, procurement, production, distribution, and return parameters. Data were collected through observation and questionnaires distributed to relevant respondents. The results show that the efficiency level of product flow is classified as very efficient with an average score of 4.35 (87.00%), information flow is classified as efficient with an average score of 4.15 (83.00%), and financial flow is classified as very efficient with an average score of 4.40 (88.00%). The highest efficiency is found in product returns and payment accuracy, while the lowest efficiency is in distribution and market demand information delivery. Overall, the supply chain performance of roselle herbal drinks at UD. Cipta Lestari is efficient; however, improvements are still needed, particularly in distribution and information management to achieve optimal performance.
Pengaruh Label Halal terhadap Minat Beli dengan Religiositas sebagai Variabel Moderasi (Kajian Konsumen Kuliner di Kota Banda Aceh)
This study aims to analyze the effect of halal labeling on consumer purchase intention in the culinary sector in Banda Aceh City, with religiosity as a moderating variable. In the context of a society that upholds Islamic law values, the halal status of products is often socially assumed, so the presence of a halal label is not always a primary consideration in purchasing decisions. This study employs a quantitative approach using a survey method involving 384 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results indicate that halal labeling has a positive and significant effect on purchase intention (β = 0.171; p < 0.05). Additionally, religiosity is proven to significantly moderate the relationship between halal labeling and purchase intention in a negative direction (β = -0.080; p < 0.05), indicating that religiosity weakens the influence of halal labeling on purchase intention. These findings suggest that consumers with higher levels of religiosity tend to rely less on halal labels when determining their purchase intention, as the halal status of products is already socially assumed. This study highlights that the effectiveness of halal labeling is contextual and influenced by the level of consumer religiosity.
Copyright (c) 2016 EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
Rantai Pasok Usaha Pembenihan Ikan Bandeng di CV Dewata Laut Desa Penyabangan, Kecamatan Gerokgak, Kabupaten Buleleng
Milkfish hatchery business plays an important role in the aquaculture agribusiness system as it determines the sustainability of production at the grow-out stage. CV Dewata Laut, located in Penyabangan Village, Gerokgak District, Buleleng Regency, is a hatchery unit that supplies milkfish fry for domestic and export markets. However, the implementation of its supply chain system still faces challenges such as demand fluctuations, production risks, and distribution constraints. This study aims to identify the structure and main actors, as well as the supporting and inhibiting factors within the supply chain, and to analyze the flow of products, information, and finance in the milkfish hatchery business at CV Dewata Laut. This research employed a descriptive method with a qualitative approach and Supply Chain Flow Analysis. Data were collected through interviews, observations, and documentation. The analysis was conducted by identifying the supply chain structure, the roles of each actor, and the patterns of product, information, and financial flows based on actual field conditions. The results indicate that the supply chain structure consists of producers (CV Dewata Laut), collectors, and final consumers in domestic and export markets forming a simple vertical pattern. Product flows occur through direct and indirect channels, information flows in two directions, and financial flows are conducted through cash payments or agreed payment terms. Supporting factors include adequate production facilities and established customer networks, while inhibiting factors involve production risks, demand fluctuations, limited capital, and distribution constraints. Overall, the supply chain system functions adequately but requires improved coordination and risk management to achieve greater efficiency and sustainability.
Pengaruh Financial Literacy terhadap Investment Decision dengan Experience Regret sebagai Variabel Mediasi pada Investor Generasi Milenial
This study aims to examine how financial literacy influences investment decisions, with experience regret serving as a mediating variable among millennial investors. The increasing involvement of this generation in investment activities is driven not only by rational aspects such as financial knowledge but also by psychological factors, particularly regret arising from prior investment experiences. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 respondents who are millennial investors. The sample was selected using a purposive sampling technique, in which respondents were chosen based on specific criteria relevant to the research objectives and having prior investment experience. Data analysis was conducted using structural model analysis with a Partial Least Squares (PLS) approach, processed באמצעות the SmartPLS software. The results indicate that financial literacy has a positive and statistically significant effect on investment decisions and a negative effect on experience regret. Furthermore, experience regret is found to have a negative effect on investment decisions and acts as a mediating variable between financial literacy and investment decisions. These findings suggest that millennial investment behavior is shaped by a combination of cognitive and emotional factors.
Persepsi Wisatawan Muslim terhadap Destinasi Wisata Ramah Muslim yang Belum Bersertifikasi Halal
This study aims to analyze Muslim tourists’ perceptions of Muslim-friendly tourism destinations that have not yet obtained halal certification, focusing on the aspects of trust, safety, and comfort. The research employs a qualitative descriptive approach and was conducted at Sikabung Kabung Tourism Site in Deli Serdang Regency. Data were collected through in-depth interviews, observation, documentation, and literature study, and analyzed using an interactive analysis technique consisting of data reduction, data display, and conclusion drawing. The findings indicate that Muslim tourists’ perceptions tend to be positive despite the absence of halal certification. Trust is primarily formed through direct experiences with facilities and environments that support Islamic values, although some doubts remain regarding the halal status of food and beverages. The sense of safety is perceived both physically and psychologically due to a conducive environment aligned with Islamic norms. Meanwhile, comfort is influenced by the availability of basic facilities and the compatibility between expectations and actual conditions. This study concludes that the implementation of Muslim-friendly tourism can provide a positive experience for tourists; however, halal certification remains essential as a formal assurance to enhance trust, safety, and comfort sustainably.
Hospital Management Strategies: Impacts on Quality of Care and Patient Satisfaction – A Systematic Review
Hospital management strategies, including process optimization, strategic planning, and Total Quality Management (TQM), have demonstrated positive effects on healthcare quality and patient satisfaction. Significant improvements have been observed in specific areas such as administrative efficiency and pharmacy waiting times following Failure Mode and Effects Analysis (FMEA)-based interventions. Patient-centered approaches and TQM consistently enhance service quality dimensions, including reliability, responsiveness, empathy, and assurance. Many studies indicate positive relationships between management strategies and quality indicators, particularly in structural and clinical outcomes, although the connection with patient satisfaction is sometimes inconsistent. These findings highlight the important role of leadership involvement, effective decision-making, and technology integration in improving hospital performance. Evidence also shows that strategic planning contributes to increased patient retention and reduced service complaints in healthcare facilities. This review addresses an important gap by synthesizing recent evidence from both Indonesian and global hospital settings, particularly where resource limitations and health policy factors influence service outcomes. Additional findings reveal stronger patient satisfaction in outpatient and emergency services through empathy-focused staff training and digital health systems. The implications emphasize the need for adaptive and sustainable management strategies, while future research should explore stronger causal relationships between management interventions and patient satisfaction outcomes.
Penentuan Tingkat Return Saham Dilihat Dari Laba dan Arus Kas Pada Perusahaan Pertambangan Batu Bara di Indonesia
The purpose of this study is to examine the partial and simultaneous effects of net profit and cash flow on stock returns in coal mining subsector companies listed on the Indonesia Stock Exchange between 2021 and 2024. Purposive sampling was used to choose a sample of 25 companies from the 34 enterprises that made up the research population. Secondary data from the company's annual financial statements over a four-year period is used in this study as quantitative data. Multiple linear regression analysis, the determination coefficient (R2) test, and hypothesis testing using the t-test and F test were among the analytical methods employed. The equation Y = 14.410 + 7.997 × 10⁻¹¹ X1 − 9.904 × 10⁻¹¹ X2 + e was revealed by regression analysis. The first hypothesis was rejected since the t-test revealed that net profit had no significant impact on stock returns, with a tcal value of 1.560 < ttable 2.006 and a significance of 0.125 > 0.05. On the other hand, the second hypothesis is accepted since cash flow has a considerable impact on stock returns, with a value of |tcal| 2.054 > table 2.006 and significance 0.045 < 0.05. Nevertheless, with a score of Fcal 2.109 < Ftable 3.175 and a significance of 0.132 > 0.05, the F test results demonstrate that net profit and cash flow do not concurrently have a significant impact on stock returns. Only 7.5% of the variation in stock returns can be explained by the independent variable, with additional factors outside the study model influencing the remaining portion, according to a determination coefficient value (R²) of 0.075.
Pengaruh Pelatihan Pasar Modal, Kemajuan Teknologi dan Risiko Investasi Terhadap Minat Investasi di Pasar Modal
This study aims to analyze the effect of capital market training, technological advances, and investment risk on the investment interest of FEB students in Bandar Lampung. The increasing number of capital market investors in Indonesia, particularly in Lampung, is influenced by several factors, including education, technological developments, and risk awareness. The research method employed a quantitative approach, utilizing snowball sampling to select 200 respondents. Primary data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The results indicate that capital market training positively influences investment interest, technological advances also have a positive effect, while investment risk negatively affects investment interest. These findings suggest that enhanced capital market education and training could foster greater investment interest, particularly among young people. Additionally, the role of technological advances in facilitating easier access to the capital market is significant, as it encourages investment participation. On the other hand, a lack of understanding of investment risks may deter students from investing, highlighting the need for better risk management education. The results provide valuable insights for academics, practitioners, and regulators to improve capital market education, leverage technology, and offer comprehensive risk management programs to encourage greater participation from young investors.
Peran Kepuasan Pelanggan dalam Memediasi Pengaruh Pemasaran Hubungan Pelanggan dan Citra Merek Terhadap Loyalitas Pelanggan Starbucks Coffee
This study aims to examine the role of customer satisfaction in mediating the influence of customer relationship marketing and brand image on customer loyalty at Starbucks Coffee in Lampung. The research adopts a quantitative approach using a survey method. Data were collected from 210 respondents who are Starbucks customers and belong to Generation Z, using purposive sampling. The results show that customer relationship marketing and brand image have a positive and significant effect on customer loyalty. In addition, both variables also significantly influence customer satisfaction. Customer satisfaction itself is proven to have a positive and significant effect on customer loyalty. Furthermore, the mediation test indicates that customer satisfaction partially mediates the relationship between customer relationship marketing and brand image on customer loyalty. These findings imply that strengthening customer relationships and maintaining a positive brand image are essential strategies to enhance customer satisfaction and ultimately foster customer loyalty. This study contributes to the development of marketing literature, particularly in the coffee shop industry, by highlighting the importance of customer satisfaction as a mediating variable in shaping customer loyalty behavior among Generation Z consumers.
Pengaruh Citra Merek dan Desain Produk terhadap Keputusan Pembelian iPhone di Kalangan Gen Z di Bandar Lampung
The rapid growth of smartphone usage in Indonesia has made mobile devices an essential part of daily life, particularly among Generation Z, who are highly responsive to digital trends, brand image, and product aesthetics. This study aims to analyze the influence of brand image and product design on iPhone purchase decisions among Gen Z in Bandar Lampung. This research uses a quantitative approach with explanatory methods, involving 150 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression with SPSS. The results show that both brand image and product design have a positive and significant effect on purchase decisions, both partially and simultaneously. Brand image is found to have a more dominant influence compared to product design. The coefficient of determination indicates that the model explains 53% of the variation in purchase decisions, while the remaining 47% is influenced by other factors outside the model. These findings imply that strengthening brand image and continuously innovating product design are essential strategies for companies to enhance consumer purchase decisions, especially in the Gen Z market segment.
Pengaruh Digitalisasi Syariah dan Inovasi Produk Halal Berbasis Teknologi terhadap Daya Saing UMKM Perspektif Resource Based View (RBV)
This study aims to analyze the effect of sharia digitalization and technology-based halal product innovation on the competitiveness of MSMEs from a Resource-Based View (RBV) perspective. Sharia digitalization is proxied by social media, e-commerce, digital financial transactions, and digital sharia economic literacy. This research employs a quantitative approach with a sample of 57 MSME actors in Alun-alun Rajo Malim Paduko, Arga Makmur City, North Bengkulu Regency, selected using purposive sampling. Data were analyzed using multiple linear regression. The results indicate that social media and halal product innovation have a positive and significant effect on MSME competitiveness. Meanwhile, e-commerce, digital financial transactions, and digital sharia economic literacy show positive but insignificant effects. Simultaneously, all variables have a significant effect on MSME competitiveness with a coefficient of determination (R²) of 29.1%. These findings imply that MSMEs need to optimize the use of social media and strengthen technology-based halal product innovation to enhance competitiveness in the digital economy era.
Analisis Tingkat Upah Tenaga Pekerja Mikro Bawang Merah dalam Perspektif Ekonomi Syariah
This study aims to analyze the wage system of micro workers in shallot processing and examine it from the perspective of Islamic economics. The research employs a qualitative descriptive approach conducted at PT Widi Tani, Rugemuk Village, Pantai Labu District. Data were collected through in-depth interviews, observation, documentation, and literature review, and analyzed using interactive analysis techniques including data reduction, data display, and conclusion drawing. The findings indicate that the wage system applied is based on a piece-rate (borongan) mechanism, where workers are paid according to output. While this system fulfills the principle of mutual consent (an-tarāḍin), several issues remain, such as lack of wage clarity at the beginning of the contract, limited transparency in workload, and unequal bargaining positions. From an Islamic economic perspective, the system is permissible (mubah), but it has not fully met the principles of justice (‘adl) and clarity, and still contains elements of gharar. Therefore, improvements are needed in contract clarity, transparency, and worker protection.
Copyright (c) 2026 Elvira Mey Roza Sitorus, Syamsul Effendi, Nurhudawi Nurhudawi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Integrasi Rantai Pasok terhadap Kinerja Perusahaan
This study aims to examine how supply chain integration efficiency affects the performance of micro businesses in Cilegon. A total of 90 respondents, consisting of managers and owners of micro businesses, were sampled for this study. Data collection was conducted by distributing questionnaires to each respondent. The data analysis technique used was Partial Least Squares (PLS). The results showed that company performance was positively influenced by supplier integration, internal integration, and consumer integration implemented in these micro businesses. In other words, company performance was influenced by the supply chain integration applied within the company. These findings underscore the importance of a coordinated supply chain integration strategy to improve the efficiency and competitiveness of micro-enterprises, particularly in addressing the challenges facing the small and medium-sized enterprise sector. Therefore, it is recommended that micro-enterprises in Cilegon continue to improve supply chain integration to boost their performance and sustainability. Therefore, it is recommended for micro-enterprises in Cilegon to continue improving the integration aspects of their supply chains, by strengthening relationships with suppliers, improving internal coordination, and better understanding consumer needs to boost company performance and ensure the long-term sustainability of their businesses.
Copyright (c) 2026 Musannatunnawar Musannatunnawar, Moh. Mukhsin https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Penggunaan E-Wallet dan Shopping Behavior terhadap Perilaku Impulse Buying Generasi Z di Bandar Lampung dengan Self Control sebagai Variabel Moderasi: Perspektif Kewirausahaan
The purpose of this study is to identify and examine the influence of e-wallet usage and shopping lifestyle on the impulse buying behavior of Generation Z in Bandar Lampung, as well as to test the role of self-control as a moderating variable. This study uses a quantitative method. The population in this study consists of all Generation Z in Bandar Lampung City who use e-wallets, and the total number is unknown. The sample used in this study consists of 170 respondents. The data source used in this study is primary data obtained through the distribution of questionnaires. The data analysis technique in this study uses Partial Least Square (PLS) with the help of the SmartPLS application. The results of this study indicate that e-wallet usage and shopping lifestyle have a positive and significant effect on impulse buying behavior. In addition, self-control moderates the influence of e-wallet usage on impulse buying behavior in a negative direction, while self-control moderates the influence of shopping lifestyle on impulse buying behavior in a positive direction.
Copyright (c) 2026 Cinthya Bella, Nabila Putri Maharani, Melisa Alivia https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Pengelolaan Zakat Profesi: Analisis Problematika dan Strategi Penanganannya di BAZNAS Jombang
Professional zakat holds significant potential for the welfare of mustahik (beneficiaries) but faces various operational challenges requiring intervention. This study aims to analyze management strategies, identify problems, and formulate solutions for professional zakat management at BAZNAS Jombang. Utilizing a qualitative approach based on POAC (Planning, Organizing, Actuating, and Controlling) management functions, data were collected through interviews, observations, and documentation, then analyzed using the Miles and Huberman model. The findings demonstrate: 1). BAZNAS Jombang effectively applies POAC principles. Management involves structured planning 2–3 months in advance, focusing on collections from civil servants (ASN) and the public, with distribution targeting health, education, and social assistance via surveys. Organization is digitalized through department treasurers without a dedicated internal structure. Implementation utilizes payroll deductions and bank transfers, alongside collaborations with government and social agencies. Oversight includes quarterly internal and annual external audits, with published reports ensuring transparency. 2). Identified problems include incomplete ASN participation, limited human resources, low literacy among non-ASN donors, a lack of mandatory regional regulations, trust issues, fraudulent beneficiary claims, and courier-dependent financial reporting. 3). Mitigation strategies involve weekly coordination meetings, social media use for transparency, educational events, strengthened distribution, involvement of religious leaders, advocating for mandatory regulations, establishing a verification forum, and optimizing report delivery. The research suggests that future studies adopt comparative or mixed-method approaches across various zakat institutions to provide more comprehensive insights into professional zakat management.
Copyright (c) 2026 Amin Awal Amarudin, Nurun Nisaul Khusna https://creativecommons.org/licenses/by-sa/4.0
Implementasi Kebijakan Pupuk Bersubsidi di Desa Tunfeu Kecamatan Nekamese Kabupaten Kupang
This study aims to analyze the implementation of subsidized fertilizer policy in Tunfeu Village, Nekamese District, Kupang Regency, focusing on the Harapan Kona Farmer Group. The research employs a qualitative descriptive approach using a case study method to obtain an in-depth understanding of policy implementation at the local level. Data were collected through observation, in-depth interviews, and documentation, involving key stakeholders such as government officials, agricultural extension workers, distributors, retailers, and farmers. The analysis is based on Edward III’s policy implementation model, which includes communication, resources, disposition, and bureaucratic structure. The results indicate that the implementation of the subsidized fertilizer policy has not been fully effective. Communication among stakeholders is not yet consistent, particularly regarding distribution schedules, leading to uncertainty among farmers. Resource availability, although generally adequate, is constrained by distribution delays and limited infrastructure. The disposition of implementers shows a relatively positive commitment; however, it has not been fully responsive to field constraints. Meanwhile, the bureaucratic structure is formally well-defined but tends to be complex, resulting in inefficiencies in the distribution process. These findings suggest that the effectiveness of policy implementation is influenced by the interdependence of communication, resources, disposition, and bureaucratic structure. Therefore, improving communication systems, strengthening coordination among stakeholders, and simplifying distribution mechanisms are necessary to enhance the effectiveness and accuracy of subsidized fertilizer distribution.
Copyright (c) 2026 Theresa Ratu Rosalinda Anut, Jeni Jacoba Therik, Rouwland Alberto Benyamin, Ardy Yosafat Pandie https://creativecommons.org/licenses/by-sa/4.0
Analisis Literatur Greenwashing dalam Pengungkapan ESG dan Akuntansi Keberlanjutan
This study aims to critically analyze the phenomenon of greenwashing in Environmental, Social, and Governance (ESG) disclosures from a sustainability accounting perspective. Increasing demands for transparency have encouraged companies to expand their sustainability reporting, but the quality of the information presented remains questionable due to its potential symbolic nature. This study employed a qualitative approach with a literature review of 25 relevant scientific articles. The analysis was conducted using a thematic approach to identify patterns, forms, and driving factors of greenwashing practices. The results show that ESG disclosures have a dual role as a tool for transparency and legitimacy. Greenwashing practices are characterized by the dominance of positive narratives without quantitative data support, selective disclosure, information complexity, and carbonwashing practices in emissions reporting. Furthermore, reputational pressures, inconsistent standards, and weak regulations are key factors driving these practices. These findings indicate a gap between sustainability claims and the quality of information presented in ESG reports. This study confirms that the main problem lies not in the ESG concept, but in its implementation and oversight mechanisms. Therefore, strengthening reporting standards and verification systems is necessary to enhance transparency and accountability. This study contributes by presenting a critical synthesis of the relationship between greenwashing, information quality, and sustainability accounting as a basis for evaluation for stakeholders.
Copyright (c) 2026 Nala Cahyani Earlyana, I. B. Ketut Bayangkara https://creativecommons.org/licenses/by-sa/4.0
Analisis Efektivitas Sistem Pengendalian Manajemen dalam Meningkatkan Kinerja Organisasi pada UMKM di Indonesia
This study aims to analyze the effectiveness of management control systems (MCS) in improving organizational performance, particularly in MSMEs in Indonesia. Management control systems are an important instrument used by organizations to ensure that all activities run in accordance with established strategic objectives. In the context of increasingly complex global competition, organizations are required to have control systems that are not only administrative in nature, but also capable of supporting decision-making, increasing efficiency, and encouraging innovation. This study uses a descriptive qualitative approach with a literature study method. Data were obtained from various scientific journals relevant to the topic of management control systems and organizational performance. Data analysis techniques were carried out through the stages of data reduction, data presentation, and drawing conclusions to obtain a comprehensive understanding of the relationship between MCS and organizational performance. The results of the study indicate that an effective management control system can improve organizational performance through targeted strategic planning, efficient budget control, and continuous performance evaluation. In addition, the effectiveness of MCS is also influenced by supporting factors such as information technology, organizational culture, work motivation, and leadership. Modern approaches in MCS, such as levers of control, play a role in creating a balance between control and innovation. Thus, implementing an integrated and adaptive management control system is essential to sustainably improve organizational performance and address the dynamics of a constantly changing business environment
Copyright (c) 2026 Nala Cahyani Earlyana, Putri Nabilah, Desta Viananda, Alvino Oktavierdinand S, Tries Ellia Sandari https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Dukungan Pemerintah dan Strategi Pemasaran Terhadap Keterlibatan UMKM Dalam Program MBG di Kabupaten Tasikmalaya
The implementation of the Free Nutritious Meal Program (MBG) provides strategic opportunities while also presenting challenges for the sustainability and development of MSMEs in regional areas. This study aims to analyze the influence of government support and marketing strategies on the level of MSME involvement in the MBG Program in Tasikmalaya Regency. The research employed a descriptive quantitative approach using multiple linear regression analysis on 45 MSME respondents participating in the program. The findings indicate that both government support and marketing strategies have a positive and significant effect on MSME involvement in the MBG Program. Government support is reflected through policies, facilitation, and assistance that help MSMEs enhance their participation. However, marketing strategy emerged as the most dominant factor in encouraging MSME involvement, indicating that internal readiness and the adaptability of business actors play a more decisive role than external support alone. This study emphasizes the importance of synergy between accommodative public policies and independent marketing strategy transformation to improve the competitiveness of MSMEs in supporting the national food supply chain sustainably.
Copyright (c) 2026 Lulu Azila, Alfin Nur Arifah https://creativecommons.org/licenses/by-sa/4.0
Analisis Peran Audit Forensik dalam Mengungkap Penyimpangan dan Misleading Information pada Pengelolaan Dana Haji Indonesia Periode 2024-2026
This study aims to explore the role of forensic auditing in uncovering indications of irregularities and misleading information in the management of hajj funds in Indonesia during the 2024–2026 period. Issues of transparency and accountability in hajj fund management have attracted public attention following audit findings and media reports indicating inefficiencies and potential inconsistencies in information disclosure. This research employs a qualitative approach using a case study method. The study utilizes secondary data, including audit reports from the Supreme Audit Agency of Indonesia, financial management reports from the Hajj Financial Management Agency, official publications from the Ministry of Religious Affairs of the Republic of Indonesia, as well as scientific literature and media reports. The findings reveal that forensic auditing plays a strategic role in identifying irregularities in fund management, particularly those related to weaknesses in internal control systems and potential inefficiencies. The study also identifies misleading information caused by information asymmetry between management institutions and the public, along with the delivery of information that is not fully comprehensive. From a qualitative perspective, this condition reflects gaps in governance and information communication that may influence public perception. This study emphasizes that forensic auditing functions not only as a tool for detecting irregularities but also as an instrument for improving transparency and accountability in public fund management. Therefore, strengthening internal control systems and improving the quality of information disclosure are necessary to minimize the risk of misleading information and increase public trust.
Copyright (c) 2026 Nabilla Choiriya A, Desta Viananda, Nala Cahyani E, Tries Ellia Sandari https://creativecommons.org/licenses/by-sa/4.0
Strategi Pengembangan BUMDes Hamu Eti dalam Rangka Peningkatan Kesejahteraan Masyarakat Desa Mondu Kecamatan Kanatang Kabupaten Sumba Timur
This study aims to analyze the development strategy of Village-Owned Enterprises (BUMDes) Hamu Eti in improving community welfare in Mondu Village, Kanatang District, East Sumba Regency. The research employs a qualitative approach using a case study method through observation, interviews, and documentation techniques. Data were analyzed descriptively using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework. The results indicate that BUMDes Hamu Eti has strengths in market potential, supporting facilities, and structured organizational management. However, it faces weaknesses such as low participation, ineffective marketing, low community awareness in payment compliance, and unintegrated financial systems. Opportunities include tourism potential, third-party partnerships, and government support, while threats involve business competition, cooperative institutions, and fluctuating feed prices and tourist visits. The recommended strategies include aggressive, corrective, competitive, and defensive approaches, prioritizing institutional strengthening and human resource capacity development.
Copyright (c) 2026 Caesilia Shania Djie Gesi, Jacob Wadu, Belandina L. Long, Maria M. Lino https://creativecommons.org/licenses/by-sa/4.0
Digitalisasi Pelayanan Publik Melalui E-SAMSAT dalam Optimalisasi Pembayaran Pajak Kendaraan Bermotor
This study aims to analyze the implementation of public service digitalization through the E-Samsat system in optimizing Motor Vehicle Tax (PKB) payments in Sabu Raijua Regency. The research employed a qualitative method with a case study approach. Data were collected through observation, in-depth interviews, and documentation involving officials of the Regional Revenue UPTD, E-Samsat service officers, police officers, Bank NTT officers, and motor vehicle taxpayers. Data analysis used the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The study applied the e-Government theory proposed by Indrajit, which includes the dimensions of support, capacity, and value. The results show that the implementation of E-Samsat in Sabu Raijua Regency has not been optimal. In the support aspect, the implementation of E-Samsat has not been supported by specific local technical regulations, and public socialization remains limited. In the capacity aspect, limitations were found in infrastructure, internet networks, human resource competencies, and budget allocation. Meanwhile, in the value aspect, the utilization rate of E-Samsat services by the community remains low due to limited public understanding and trust in digital services. As a result, E-Samsat has not significantly contributed to optimizing Motor Vehicle Tax revenue in Sabu Raijua Regency. Therefore, strengthening policies, infrastructure, human resources, and public digital literacy is necessary to improve the effectiveness of E-Samsat implementation.
Copyright (c) 2026 Hervin Yenuwenti Gewe, William Djani, Theny Intan Berlian Kurniati Pah, Marini Sari Dewi Seger https://creativecommons.org/licenses/by-sa/4.0
Analisis Green Economy: Peran Bank Syariah Indonesia KC Pamekasan dalam Mendorong Pertumbuhan Ekonomi UMKM Berkelanjutan di Kabupaten Pamekasan
Green Economy is an approach that balances economic growth and environmental sustainability, which has become a key focus in sustainable development. However, Micro, Small, and Medium Enterprises (MSMEs), as a major driver of the national economy, still face limitations in access to capital. Therefore, Bank Syariah Indonesia (BSI), particularly the Pamekasan Branch Office, plays a role in supporting the green economy through sharia-based financing and sustainable financial practices. This study aims to analyze the role of BSI Pamekasan in promoting MSME growth as well as the implementation of Green Economy principles. This research employs a qualitative approach using a case study method, with data collected through observation, interviews, documentation, and secondary sources. The results indicate that BSI Pamekasan offers various products, including sharia micro-financing, KUR financing, organic agriculture financing, renewable energy financing, green sukuk, and digital services. The implementation of these initiatives has been proven to increase income, create employment opportunities, and support the development of environmentally friendly businesses. This study also highlights the important role of Islamic banking in promoting sustainable economic development in the MSME sector.
Copyright (c) 2026 Iqbal Rafiqi, Elni Rostiana https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Peran Iklan Media Sosial Instagram dalam Meningkatkan Pembayaran Digital QR Code pada Dompet Dhuafa Waspada Kota Medan
This study aims to examine the effect of Instagram social media advertising on the increase of digital payment or QR Code usage at Dompet Dhuafa Waspada, Medan City. The research employed a quantitative approach with simple linear regression analysis to measure the relationship between the independent and dependent variables. Data were collected through questionnaires distributed to respondents and processed using SPSS software. The t-test results show a t-value of 17.190 with a significance level of 0.000 (< 0.05), indicating that Instagram social media advertising has a positive and significant effect on digital payment adoption, so the proposed hypothesis is accepted. Furthermore, the F-test (ANOVA) produces an F-value of 295.492 with a significance level of 0.000 (< 0.05), confirming that the regression model is feasible and statistically significant. The coefficient of determination (R²) of 0.751 indicates that 75.1% of the variation in digital payment usage is explained by social media advertising, while 24.9% is influenced by other factors. These findings emphasize Instagram’s strategic role in supporting donation payment innovation and accessibility.
Copyright (c) 2026 Ainun Fadillah, Eli Agustami, H Sulaiman Tamba https://creativecommons.org/licenses/by-sa/4.0
Analisis Proses Sertifikasi Halal melalui Bimbingan Lapangan pada UMKM Industri Halal di Kota Kupang
This study aims to analyze the halal certification process through field guidance activities for Micro, Small, and Medium Enterprises (MSMEs) in the halal industry in Kupang City. The study used a qualitative approach with a descriptive research type. The research subjects consisted of MSMEs, halal product process assistants, and related parties involved in the implementation of halal certification. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. Data validity was obtained through source triangulation and technical triangulation. The results of the study indicate that the halal certification process for MSMEs in the halal industry in Kupang City is carried out through several stages, starting from socialization, administrative assistance, raw material inspection, production process, and halal certification submission. Field guidance plays a crucial role in helping MSMEs understand halal certification procedures, complete required documents, and ensure compliance with established halal standards. Direct guidance can increase MSMEs' understanding, readiness, and awareness of the importance of halal certification in improving product quality and consumer trust. However, the research also identified several obstacles, such as limited understanding of administration among business actors, a lack of human resources, and limited production facilities that meet halal standards. Therefore, ongoing support and synergy between the government, halal facilitators, and MSMEs are needed to ensure a more effective and optimal halal certification process.
Copyright (c) 2026 Nurfitri Ramdani https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Produk, Kualitas Pelayanan dan Harga Terhadap Kepuasan Pelanggan pada Anita Wedding Organizer di Kota Metro
This study aims to analyze the influence of product quality, service quality, and price, both partially and simultaneously, on customer satisfaction at Anita Wedding Organizer in Metro City. The study employed a quantitative approach using a survey method. The research population consisted of 104 customers of Anita Wedding Organizer during the 2023–2025 period. A saturated sampling technique (census) was applied, meaning that the entire population was used as research respondents. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that, partially, service quality has a positive and significant effect on customer satisfaction, with a significance value of 0.004 < 0.05. In contrast, product quality (0.204 > 0.05) and price (0.854 > 0.05) do not have a significant effect on customer satisfaction. However, simultaneously, product quality, service quality, and price have a significant effect on customer satisfaction, with a significance value of 0.018 < 0.05. The coefficient of determination (R²) of 9.5% indicates that customer satisfaction can be explained by these three variables, while the remaining 90.5% is influenced by other factors outside the research model. These findings suggest that service quality is the primary factor in creating customer satisfaction. Therefore, Anita Wedding Organizer should prioritize improving service professionalism and providing added value to customers.
Copyright (c) 2026 Susi Yulianti, Nur Syamsiyah, Yuyun Yunarti https://creativecommons.org/licenses/by-sa/4.0
Analisis Faktor-Faktor yang Memengaruhi Pendapatan dan Remitansi Pekerja Migran Non Permanen di Desa Dalundg
Population migration is a common phenomenon across Indonesia, particularly migration for employment purposes. One of the major destination areas is Badung Regency, especially Dalung Village in North Kuta District, which serves as a buffer zone for Denpasar City. Its strategic location has attracted a large number of non-permanent migrants. This study aims to analyze the effects of employment status, education, number of family dependents, and working hours allocation on income and remittances, as well as to examine the mediating role of income. A quantitative approach was employed using a sample of 148 respondents selected through probability sampling with a proportionate stratified random sampling technique. Data were analyzed using descriptive statistics and path analysis. The results indicate that employment status has a positive and significant effect on income, while education, number of family dependents, and working hours allocation do not significantly affect income. Regarding remittances, education and income have significant direct effects, whereas employment status, number of family dependents, and working hours allocation do not show significant effects. Furthermore, education indirectly affects remittances through income. In contrast, employment status, number of family dependents, and working hours allocation have no indirect effect on remittances through income. These findings highlight the importance of education and income in influencing remittance behavior among migrant workers.
Copyright (c) 2026 Ni Luh Made Ayu Meisya Harsaweni, Luh Gede Meydianawathi https://creativecommons.org/licenses/by-sa/4.0
Peran Electronic Word Of Mouth Memediasi Pengaruh User Generated Content terhadap Purchase Intention
The Indonesian local perfume industry has experienced a marketing transformation due to the increasing use of digital platforms by Generation Z consumers. HMNS, as the market leader in local perfumes, faces challenges in increasing purchase intention in Denpasar despite extensive digital exposure. User Generated Content (UGC) contributes to shaping consumer perceptions through authentic and experience-based information, but its influence on purchase intention is often indirect. Therefore, electronic Word of Mouth (eWOM) is considered a mediating variable that strengthens consumer trust through social validation in digital media. This study aims to analyze the effect of UGC on purchase intention, the effect of UGC on eWOM, and the mediating role of eWOM in the relationship between UGC and purchase intention among Generation Z consumers of HMNS perfumes in Denpasar City. Data were collected through questionnaires using a non-probability sampling technique and analyzed using Partial Least Squares (PLS). The results indicate that UGC has a positive and significant effect on both eWOM and purchase intention, while eWOM partially mediates the relationship between UGC and purchase intention. These findings highlight the importance of authentic digital content and consumer recommendations in strengthening purchase intention.
Copyright (c) 2026 Anak Agung Gede Mahardika Juliananda, Ni Made Rastini https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Digital advertising dan Keunikan Produk terhadap Keputusan Pembelian Produk Fashion Lokal Locke Pecke pada Pengguna Facebook di Kota Bima
This study aims to examine the effect of digital advertising and product uniqueness on the purchase decision of Locke Pecke local fashion products among Facebook users in Bima City. This research employed a quantitative approach with a causal associative research design. The population of this study consisted of Facebook users in Bima City who had known, seen, interacted with, or purchased Locke Pecke products. The sample consisted of 100 respondents selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using validity tests, reliability tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test with the assistance of SPSS. The results showed that digital advertising had a positive and significant effect on purchase decisions, with a significance value of 0.007. Product uniqueness also had a positive and significant effect on purchase decisions, with a significance value of 0.005. Simultaneously, digital advertising and product uniqueness had a positive and significant effect on purchase decisions, with a significance value of 0.002. The correlation coefficient value of 0.603 indicates a moderately strong relationship, while the R Square value of 0.364 indicates that digital advertising and product uniqueness explain 36.4% of the variation in purchase decisions, while the remaining percentage is influenced by other factors not examined in this study.
Copyright (c) 2026 Ismunandar Ismunandar, Sri Asmiatiningsih, Muhammad Lutfi, Nur Khusnul Hamidah https://creativecommons.org/licenses/by-sa/4.0
Implementasi SAK EMKM pada Penggunaan Aplikasi LAMIKRO untuk Penyusunan Laporan Keuangan
This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing financial statements based on SAK EMKM at UD Jahe Bakar. This research employs a qualitative method with a Field Research approach to obtain an in-depth understanding of the implementation of the LAMIKRO application in the financial recording and reporting activities of the business. Data were collected from both primary and secondary sources relevant to the research object. Data analysis was conducted through the stages of data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that UD Jahe Bakar considers the preparation of financial statements to be easier because the owner has utilized accounting applications based on web and Android platforms, enabling financial records to be maintained consistently and systematically. This study contributes to assisting MSMEs in preparing financial statements in accordance with applicable accounting standards through the use of the LAMIKRO application. The application helps MSMEs prepare statements of financial position, income statements, and notes to financial statements in real time. Furthermore, the findings demonstrate a strong commitment among MSME actors to continuously use the LAMIKRO application to support better financial management practices.
Copyright (c) 2026 Krisfina Tenaya, Rusmiyatun Rusmiyatun, Wakhdan Wakhdan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Literasi Keuangan dan Pengetahuan akuntansi terhadap Perilaku Pengelolaan Keuangan Generasi Milenial
This study investigates how accounting and financial knowledge impacts how millennials manage their finances. A person's ability to understand and control their finances, such as creating a budget, controlling expenses, managing savings, and investing, is called financial literacy. However, accounting expertise involves a deep understanding of financial concepts, fundamentals, and recording methods necessary for effective financial decision-making. The ability of millennials, consisting of individuals born between 1981 and 1996, to adapt to technology is well-known. Their consumptive lifestyle and lack of long-term financial planning also often put this group at risk. They are interesting to study in key areas such as education, career, and financial planning. To achieve this goal, the study used a questionnaire to collect primary data. This study is quantitative and conducted through a survey. To select respondents from millennials living in the Pondok Gede area, a purposive sampling method was used. The instrument used was a five-point Likert-scale questionnaire. The objective was to measure respondents' knowledge and behavior regarding financial management and accounting. Furthermore, the collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the two independent variables on the dependent variable. This study shows that knowledge of finance and accounting has a positive and significant impact on individual financial habits. Both factors also showed significant results separately, indicating a correlation between better accounting knowledge and better financial management practices. These results indicate that a better understanding of accounting and finance is crucial. These results highlight the importance of improving financial and accounting knowledge through formal education, training, and the use of digital media to develop healthy financial behaviors.
Copyright (c) 2026 Sri Anawati, Noviyanti Noviyanti, Agnemas Yusoep Islami, Nur Fitri Dewi https://creativecommons.org/licenses/by-sa/4.0
Analisis Ekfektivitas Manajemen koperasi dalam Implementasi Program Koperasi Merah Putih
The Merah Putih Village Cooperative Program (KDMP) is a national strategic initiative aimed at strengthening rural economies through community empowerment and cooperative-based business development. The success of this program is highly dependent on the effectiveness of management practices implemented within the organization, particularly in operational activities, human resource management, and technology utilization. This study employs a qualitative descriptive method with a literature review approach to analyze the effectiveness of KDMP management in supporting the sustainability of village cooperatives. The findings indicate that although the program is supported by strong regulations and clear objectives, its implementation still faces several challenges. The main obstacles include low financial literacy among cooperative administrators, limited managerial capacity in decision-making processes, and the suboptimal implementation of administrative systems and digital technologies. These conditions contribute to low member participation, weak internal supervision, and the less-than-optimal application of economic democracy principles within cooperatives. To improve program effectiveness, governance transformation based on Good Cooperative Governance principles is required through enhancing human resource competencies, strengthening management information systems, and providing continuous technical assistance. The synergy between digital technology, professional management, and active member participation is expected to enable KDMP to become an independent, competitive, and sustainable cooperative capable of improving the welfare of rural communities.
Copyright (c) 2026 Yunita Herwinda, Hendra Riofita https://creativecommons.org/licenses/by-sa/4.0
Strategi Pemberdayaan UMKM melalui Digitalisasi Keuangan untuk Keberlanjutan Bisnis
. This study aims to explore Micro, Small, and Medium Enterprises (MSME) empowerment strategies through financial digitalization using a descriptive qualitative approach. Specifically, the study seeks to describe MSMEs’ perceptions and experiences regarding financial digitalization, identify the supporting and inhibiting factors influencing its implementation, and formulate effective empowerment strategies based on digital financial practices. Data were collected through in-depth interviews with MSME owners, MSME facilitators and academics, as well as representatives from the Surabaya City Cooperatives, MSMEs, and Trade Office. The findings reveal that financial digitalization provides significant opportunities for MSMEs to improve financial management, increase operational efficiency, and expand access to financial services. However, several challenges remain, including limited digital financial literacy, inadequate technological skills, resistance to change, and infrastructure constraints. The study also finds that successful financial digitalization requires continuous mentoring, user-friendly accounting technologies, strong collaboration among government institutions, academics, financial institutions, and business communities, as well as efforts to strengthen digital financial literacy. Based on these findings, the study proposes a digital-based MSME empowerment model that emphasizes gradual technology adaptation, behavioral transformation in financial management, and sustainable stakeholder support to enhance MSME competitiveness and long-term growth
Copyright (c) 2026 Yuli Ermawati, Pujianto Pujianto, Endah Supeni https://creativecommons.org/licenses/by-sa/4.0
Analisis Laporan Arus Kas Operasi, Investasi, dan Pendanaan pada PT Indofood Sukses Makmur Tbk
The cash flow statement describes the movement of cash entering and leaving a company during a specific period. This report is essential for assessing the firm’s ability to generate cash from its operations, finance investment activities, and fulfill its financing commitments. This research aims to examine the cash flow patterns of PT Indofood Sukses Makmur Tbk during the 2020–2024 period, with emphasis on three primary activities: operating, investing, and financing. A quantitative descriptive method is applied, utilizing data collected from the company’s audited and officially published annual financial reports. The analysis is conducted using the horizontal method to observe changes in cash flows between periods. The results indicate that the company’s operating cash flows remain positive despite fluctuations, investment cash flows vary, reflecting active asset management, and financing cash flows tend to decline due to loan repayments and dividend payments. Overall, PT Indofood Sukses Makmur Tbk is able to maintain liquidity from operations, manage investments flexibly, and needs to evaluate financing cash flows to support long-term growth and financial health. These results emphasize the necessity of managing cash efficiently, implementing suitable investment strategies, and adopting sustainable financing policies to ensure the company’s long-term financial stability
Copyright (c) 2026 Reni Listyawati, Teguh Erawati, Devina Nur Azizah, Fareliana Hardianti, Cindy Cahyati Boru Panjaitan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Store Atmosphere, Promosi, dan Kualitas Pelayanan terhadap Keputusan Pembelian (Studi pada Konsumen Indomaret di Kota Makassar)
This study was conducted with the primary objective of gaining an in-depth understanding of the influence of store atmosphere, promotions, and service quality on consumers’ purchasing decisions at Indomaret retail stores in Makassar City. The research employs a quantitative approach with a causal-associative research design to examine the relationships and effects among the variables under study. The population of this research includes all consumers who have shopped at Indomaret in Makassar City, with the total population being indeterminate. A total of 85 respondents were selected as the sample using a non-probability sampling technique with a purposive sampling approach. Data collection was carried out by distributing questionnaires to consumers based on their personal shopping experiences at Indomaret Makassar. The collected data were then analyzed using SmartPLS software. This method was chosen because the company does not have precise data on the total population of consumers. The results of the study indicate that, individually, store atmosphere, promotions, and service quality have a positive and significant effect on consumers’ purchasing decisions at Indomaret in Makassar City.
Copyright (c) 2026 Husnul Khatimah Idris, Evinda Kanaya Maharani, Nurhikma Nurhikma https://creativecommons.org/licenses/by-sa/4.0
Determinan yang Memengaruhi Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Bali
Economic growth is used as a benchmark of economic performance that can create increased income and welfare for the community over a certain period. An increase in Gross Regional Domestic Product (GRDP) is commonly used to measure economic growth within a region. This study aims to analyze the influence of investment, labor, district minimum wages, and regional spending on economic growth. The locations used in this study were all regencies and cities in Bali Province during the period 2017–2024. The analysis technique employed was panel data regression with a total of 72 observations. The results indicate that investment has a positive but insignificant effect on economic growth, labor has a positive and significant effect on economic growth, district minimum wages have no significant effect on economic growth, and regional spending has a positive and significant effect on economic growth. These findings suggest that labor absorption and effective regional spending play important roles in encouraging economic growth, while investment and minimum wage policies require further optimization to generate a stronger impact on regional economic development.
Copyright (c) 2026 I Gusti Ayu Lidya Sriwahyuni, Made Kembar Sri Budhi https://creativecommons.org/licenses/by-sa/4.0
Transformasi Layanan Keuangan Syariah di Era Digitalisasi
The digital era has brought fundamental changes to the Islamic banking industry, particularly in marketing management and financial service delivery. The digitalization of financial services enables Islamic banks to enhance operational efficiency, expand market reach, and improve customer experience. This study adopts a qualitative approach using a literature review method by analyzing relevant academic journals, books, and national scientific publications related to digital transformation and Islamic banking marketing. The findings indicate that digital transformation in Islamic banking requires not only technological innovation but also strategic digital marketing, enhancement of customer financial literacy, strengthening customer trust, and consistent integration of Sharia principles in digital services. The consistency of Sharia values in digital marketing strategies plays a crucial role in differentiating Islamic banks from conventional financial institutions and in building sustainable customer loyalty. Therefore, digital transformation becomes a strategic instrument for Islamic banks to strengthen competitiveness and promote inclusive and ethical financial services in the digital era
Copyright (c) 2026 Rika Rika, Abustan Nur, Akbar M.Sunusi, Amanda Julianti, Nurul Waqia, Eki Pratiwi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Strategi Pemasaran Digital terhadap Loyalitas Merek melalui Keterlibatan Konsumen Kepuasan Pelanggan dan Kepercayaan Merek pada Platform E-Commerce
The rapid development of the e-commerce ecosystem in Indonesia has encouraged business actors to adopt more integrated, interactive, and customer-oriented digital marketing strategies in order to build sustainable long-term relationships. This study aims to examine the influence of digital marketing strategies on brand loyalty on e-commerce platforms, such as Shopee, Tokopedia, Lazada, and TikTok Shop, by considering consumer engagement, customer satisfaction, and brand trust as mediating mechanisms. Research data were collected through questionnaires distributed to 150 respondents who are active users of e-commerce platforms in Indonesia. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The analysis assessed validity, reliability, path coefficients, R-square values, and mediating effects through the bootstrap technique. The findings of this study are expected to provide theoretical contributions to the development of digital marketing research, as well as practical implications for e-commerce marketing managers in designing digital campaigns that can enhance engagement, increase consumer satisfaction and trust, and ultimately strengthen brand loyalty in a sustainable manner.
Copyright (c) 2026 Mochammad Ridho, Andi Muh Wahyu Effendy, Nurul Chaerani S Amin, Asrianti Asrianti, Fakhirah Husain https://creativecommons.org/licenses/by-sa/4.0
Analisis Penerapan Sistem Penggajian dan Personalia di Koperasi Mahasiswa “Almamater” UNM
This research aims to analyze the implementation of the payroll and personnel system at the UNM "Almamater" Student Cooperative and assess the extent to which Standard Operating Procedures (SOP) are implemented in each business unit. The research uses descriptive qualitative methods with data collection techniques through in-depth interviews, SOP documentation and salary slips, as well as literature study as the basis for theoretical analysis. The research results show that the payroll system at KOPMA has worked quite well through a combination of manual and semi-digital methods, supported by the use of fingerprints and treasurer verification. The SOPs for each business unit are prepared in detail and play an important role in ensuring discipline and clarity of employee duties. However, several obstacles were still found, such as manual calculation of pieces, not yet optimal separation of tasks, and minimal digitalization of the system. Apart from that, award programs such as Best Employee and Exemplary Employee have a positive impact on work motivation even though they are not yet supported by formal performance evaluations. Overall, KOPMA's payroll and personnel system has functioned well but still requires improvement to increase efficiency, accuracy and effectiveness of internal control.
Copyright (c) 2026 Nurhalizah Nurhalizah, Devyanti Samada, Igustina Igustina, Nurul Musliha Asmalyani, Prisca Arrang Mangesa, Ahmad Teguh Fachrezi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Green Finance dalam Mendorong Keberlanjutan Usaha Studi pada UMKM di Kota Makassar
. Business sustainability is an urgent need for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, especially in the context of Makassar City, which has a dynamic MSME base. This study aims to analyze the influence of Green Finance on MSME business intentions in Makassar City. Green Finance is considered a strategic instrument that integrates environmental, social, and governance (ESG) aspects into financing, thereby encouraging the transformation of MSMEs towards a sustainable business model. This study uses a quantitative approach with explanatory research methods, collecting primary data from 100 MSMEs in Makassar City through questionnaires and in-depth interviews. Data analysis used Partial Least Squares (PLS) to test the relationship between Green Finance and business intentions. The research results show that Green Finance has a positive and significant impact on the sustainability of MSMEs, both from an economic, social, and environmental perspective. This research provides theoretical contributions to the development of sustainable financial literacy and practical insights for the government and MSMEs in designing policies and strategies for utilizing green financing to increase competitiveness and business continuity.
Copyright (c) 2026 Nurul Aqsha Dewi, Mira Mira, Basri Basir https://creativecommons.org/licenses/by-sa/4.0