International Journal of Economics, Business and Innovation Research

The Role Of Village-Owned Enterprises (Bumdes) In Improving Community Income In Bangun Sari Village, Tanjung Morawa District,Deli Serdang Regency

Tamara Desti Adinda, Riny Viri Insy Sinaga, Rusli Efendi Damanik — Sat, 03 Oct 2026 04:38:01 +0000

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in increasing community income in Bangun Sari Village, Tanjung Morawa District, Deli Serdang Regency. This study uses a quantitative descriptive approach. The population consisted of 350 members of the Bangun Sari Village community who interact with BUMDes, with a sample of 78 respondents determined using the Slovin formula. Data were collected through observation, questionnaires, literature study, and interviews, and were analyzed using validity tests, reliability tests, normality tests, simple linear regression analysis, t-tests, and the coefficient of determination with the assistance of SPSS. The results show that BUMDes plays a good role in improving the village economy, creating employment opportunities, managing local potential, and supporting the increase of Village Original Income (PADes). The simple linear regression results show the equation Y = 18.194 + 0.592X, meaning that every increase in the role of BUMDes will increase community income by 0.592 units. The t-test results show that the role of BUMDes has a positive and significant effect on community income. A coefficient of determination of 34.5% shows that the role of BUMDes is able to explain 34.5% of the variation in community income, while the remainder is influenced by other factors such as occupation, education, business experience, and economic conditions. Based on these results, it can be concluded that the role of BUMDes has a positive and significant effect on increasing community income in Bangun Sari Village, although its influence remains in the moderate category. Therefore, BUMDes needs to improve business innovation, expand its types of business, strengthen community participation, and enhance synergy with the village government so that economic benefits can be felt more evenly.

From Good Products To Visible Brands: A Marketing Management Perspective On Local Agribusiness Actors In A Peri-Urban Village Of North Sumatra

Ocdy Amelia, Siswa Pratama, Sulardi — Sat, 03 Oct 2026 06:43:06 +0000

Local agribusiness products in peri-urban villages often have good quality but limited market visibility. This study examines the marketing management practices of local agribusiness actors through the stages of the marketing management process, namely market analysis, strategic planning, marketing mix implementation, and marketing control. The study was conducted in Medan Krio Village, Deli Serdang Regency, North Sumatra, using a quantitative descriptive design supported by field observation. Data were collected from 50 agribusiness actors selected purposively through a 40-item questionnaire on a five-point Likert scale and analysed using mean scores, standard deviations, agreement percentages, and interval categories. Observations from a mentoring programme held on 21 July 2026 were used for triangulation. The results show an imbalance in the marketing mix. Product strategy obtained the highest score (M = 4.76), while promotion was the weakest marketing function (M = 3.72), followed by segmentation, targeting, and positioning (M = 4.05) and digital distribution (M = 4.16). The use of social media for promotion was the only indicator in the moderate category (M = 2.86), with 40% of respondents disagreeing. Perceived marketing performance was very high (M = 4.39), but profit growth after digital marketing was its weakest indicator (M = 3.86). Field observation revealed that packaging, branding, and record-keeping were weaker than self-assessments suggested. The study concludes that local agribusiness actors are product-oriented rather than market-oriented and recommends strengthening positioning, brand-based promotion, pricing based on cost calculation, and regular marketing evaluation.

The Influence Of Work Discipline And Motivation On The Performance Of Members Of The Civil Service Police Unit (Satpol PP) Of Medan City

Jumartatik, Amir Makhmud Zain Nasution, Riny Viri Insy Sinaga — Sat, 03 Oct 2026 06:52:26 +0000

This study aims to determine and analyze the influence of work discipline and motivation on the performance of members of the Civil Service Police Unit (Satuan Polisi Pamong Praja, hereafter Satpol PP) of Medan City. Work discipline and motivation are important factors in improving the quality of performance of government officials, particularly Satpol PP members, whose duties include enforcing regional regulations, maintaining public order, and protecting the community.The results show that, based on the partial test of the influence of Work Discipline on Employee Performance, the t-value (4.605) is greater than the t-table value (2.011), with a significance level of 0.000 < 0.05. The value of 4.605 being greater than 2.011 shows that the t-value exceeds the t-table value. From these results it can be concluded that Ha is accepted (H0 is rejected). This indicates that Work Discipline has a significant influence on Employee Performance.Based on the partial test of the influence of Motivation on Employee Performance, the t-value (4.526) is greater than the t-table value (2.011), with a significance level of 0.000 < 0.05. The value of 4.526 being greater than 2.011 shows that the t-value exceeds the t-table value. From these results it can be concluded that Ha is accepted (H0 is rejected). This indicates that Motivation has a significant influence on Employee Performance.Based on the calculation results, the F-value is 25.919 with a significance level of 0.000, while the F-table value is 3.200 at a significance level of 0.05. Thus the F-value is greater than the F-table value, namely 25.919 > 3.200. The value of 25.919 being greater than 3.200 shows that the F-value exceeds the F-table value, meaning that H0 is rejected, so it can be concluded that Work Discipline and Motivation together have a significant influence on Employee Performance.

The Influence of Social Media-Based Marketing Strategies and Customer Engagement on MSME Customer Loyalty in Gedong Tataan, Pesawaran Regency

Salsa Nufusiah Fatwa, Defrizal Defrizal — Sat, 03 Oct 2026 07:06:29 +0000

This study aims to analyze the relationship between online-based marketing strategies and Customer Engagement on consumer trust in MSMEs in Gedong Tataan District, Pesawaran Regency. Advances in digital technology have encouraged MSME actors to utilize online media as a means of maximizing product marketing while simultaneously establishing strong relationships with consumers. This study employed a quantitative method using a survey approach. The population consisted of customers of MSMEs in Gedong Tataan District, with a sample of 100 respondents selected using the purposive sampling method. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS), including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The results showed that social media-based marketing strategies had a positive and significant effect on customer loyalty. Customer Engagement also had a positive and significant effect on customer loyalty. Furthermore, social media-based marketing strategies and Customer Engagement simultaneously had a positive and significant effect on customer loyalty. The findings indicate that utilizing social media as a marketing strategy and increasing consumer engagement and interaction with MSMEs can contribute to higher customer loyalty. Therefore, MSME actors should optimize their online marketing strategies and build sustainable relationships with customers to enhance competitiveness and maintain customer loyalty in the era of digitalization.

Early Financial Literacy Education To Increase Saving Interest Among Elementary School Children In Lingga Village

Sun, 04 Oct 2026 02:49:39 +0000

Financial literacy is important knowledge that should be introduced to children from an early age to develop good money management habits. One way to implement financial literacy is through saving education for elementary school children. This activity was conducted through the Community Service Program (Kuliah Kerja Nyata/KKN), targeting elementary school children. The method used in this activity included socialization, material presentation, question-and-answer sessions, educational games, and quizzes about the importance of saving. The materials covered the definition of saving, the benefits of saving, ways to set aside pocket money, and how to distinguish between needs and wants. The results showed that the children participated enthusiastically in the educational activities and gained an understanding of the importance of saving from an early age. This financial literacy education is expected to foster children's awareness and interest in developing saving habits and managing money in a simple way. Through this activity, KKN students also played a role in introducing the importance of financial literacy as a valuable foundation for children in their daily lives

Strengthening Islamic Financial Literacy As An Effort To Increase Community Investment Interest In Sukandebi Village

Annisa Septri Andani, Rizki Agustina, Ratna Sari Hasibuan, Nur Ahmadi Bi Rahmani — Sun, 04 Oct 2026 03:10:15 +0000

Low levels of understanding of Islamic financial literacy remain one of the main factors limiting community participation in Islamic financial activities, particularly in rural areas where many livelihoods depend on agriculture and plantations. A similar situation was found among residents of Sukandebi Village, Naman Teran District, Karo Regency, who generally had limited knowledge of the fundamentals of Islamic investment and its instruments. This community service activity aimed to strengthen residents’ Islamic financial literacy, introduce the concepts and benefits of Islamic stock investment, and encourage community participation in investments that comply with sharia principles. The activity was conducted through a seminar and question-and-answer discussion session on 11 August 2026 and involved residents of Sukandebi Village. The material covered the basic concepts of Islamic financial literacy, simple household financial management, an introduction to Islamic banking products, and the fundamentals of Islamic capital-market investment. Participants demonstrated high interest during the discussion sessions, although the program faced challenges related to limited time and differences in participants’ educational backgrounds. The activity indicates that direct educational approaches through seminars can be an effective initial strategy for strengthening Islamic financial literacy in rural communities. Further activities should be continued through more consistent and practical mentoring.

Development Of An Agriculture-Based Msme Through Chili Seedling Production In Tiga Beringin Village

Elysa Rahmayani, M. Fahri Manurung, Tri Alya Prasita Devi, Winda Kustiawan — Sun, 04 Oct 2026 04:13:35 +0000

This article examines the development of an agriculture-based micro and small enterprise through chili seedling production in Tiga Beringin Village, Karo Regency. The study aims to identify the potential of chili seedling businesses, examine their development constraints, describe feasible development strategies, and explain the role of the Community Service Program (KKN) in identifying local economic potential. A descriptive qualitative approach was used. Data were obtained through field observation, interviews with chili seedling business actors, KKN documentation, and literature from journals, books, BPS, and official agricultural sources. The findings indicate that chili seedling production has development potential because seedlings are needed by local residents and farmers, the activity can utilize available land, and it can provide an additional source of household income. The main constraints include weather, pests and plant diseases, the need for regular maintenance, limited routine financial recording, and marketing that still relies heavily on direct sales and word-of-mouth promotion. Development strategies include improving seedling quality, implementing simple financial records, expanding marketing through WhatsApp and social media, strengthening relationships with farmers or farmer groups, and improving business-management knowledge. KKN functions as a means for students to observe, interact with, document, and understand local economic potential rather than taking over the management of the business

The Role of the School Principal in Implementing the Basic Functions of Educational Management Based on Islamic Values to Improve the Quality of Learning in Senior High Schools in Bungo Regency

Samsu Samsu, Raudoh Raudoh, Mardona Mardona, Nurhasanah Nurhasanah — Sun, 04 Oct 2026 11:12:08 +0000

This study is motivated by the need for schools to improve the quality of learning through the leadership of principals who are not only oriented toward administrative aspects. School management also needs to be strengthened by Islamic values so that the educational process can run in a more organized, meaningful manner and remain closely connected to the school culture. This study aims to analyze the role of the principal in implementing the basic functions of educational management based on Islamic values to improve the quality of learning in senior high schools in Bungo Regency. The approach used in this study is descriptive qualitative. Data were collected through interviews, observation, and documentation. The research informants included principals, vice principals, teachers, and school personnel involved in the management of learning. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study show that the role of the principal is reflected in the planning of learning programs, the organization of school resources, the implementation of teacher development, and supervision through monitoring and evaluation. Islamic values such as trustworthiness, consultation, responsibility, exemplary conduct, discipline, and ihsan were found to serve as the foundation of school management practices. The implementation of these values influences the regularity of teachers’ work, the strengthening of school culture, and increased attention to the quality of the learning process. This study concludes that the basic functions of educational management based on Islamic values can serve as a relevant approach to strengthening the quality of learning at the senior high school level.

Application Of George R. Terry’s Management Functions In Improving The Quality Of Islamic Educational Institutions

Samsu Samsu, Raudhoh Raudhoh, Erdiansyah Erdiansyah, Habibi Ul Akbar — Sun, 04 Oct 2026 11:25:30 +0000

Islamic educational institutions are strategic platforms for developing students’ potential comprehensively, including intellectual, spiritual, and moral aspects, in order to achieve quality education as mandated by Law Number 20 of 2003 concerning the National Education System. The quality of education in Islamic educational institutions can be seen from the achievement of quality in terms of educational input, process, and output. Therefore, planned and systematic management is needed so that the improvement of educational quality can run effectively and sustainably. The role of management in Islamic educational institutions is very important and can be implemented through George R. Terry’s basic management functions, namely planning, organizing, actuating, and controlling. This study uses a qualitative descriptive approach with a literature review method sourced from national journals selected based on specific criteria. The results show that the planning function is implemented through the formulation of vision, mission, goals, policies, procedures, and required resources. The organizing function is realized through clear task distribution and the establishment of an effective organizational structure. The actuating function is supported by providing motivation, rewards for educators and educational staff, and optimizing communication. Meanwhile, the controlling function is carried out through continuous monitoring, supervision, and evaluation to ensure the achievement of Islamic educational goals optimally.

Digital Innovation in Household and Agricultural Waste Management in Pakusari Village, Jember Regency

Stivaniyanti Atmanegara, Ismatul Hasanah, Endang Lifchatullaillah — Sun, 04 Oct 2026 11:39:42 +0000

Household and agricultural waste management in rural areas still faces various problems, including low public awareness in sorting, limited access to information, and not optimal use of waste as an economically valuable resource. This research aims to develop digital innovations in supporting household and agricultural waste management in Pakusari Village, Jember Regency. The research uses the Research and Development (R&D) method with a User Centered Design (UCD) approach which includes identifying user needs, designing, developing, and evaluating the system. The research data was obtained through observation, interviews, documentation, and questionnaires. The digital innovations developed provide information and education features on waste sorting, recording the type and amount of waste, point and incentive system, transaction history, and information on waste collection schedules. The results of the evaluation showed that the system obtained a usability rate of 88%, ease of use of 85%, user satisfaction of 84%, clarity of interface of 82%, and completeness of features of 80%. These results show that the digital innovations developed can be used to support household and agricultural waste management in a more structured manner and encourage the application of circular economy principles at the village community level. This innovation is expected to be an alternative to digital-based waste management models that can be developed and applied to other rural areas.

The Influence of Packaging Design, Packaging Materials, and Branding on Brand Image of Local Coffee SMEs A Study of DO'A Coffee in Bondowoso

Mohammad Fanani, Stivaniyanti Atmanegara, Ismatul Hasanah — Sun, 04 Oct 2026 11:54:10 +0000

Packaging is no longer viewed merely as a means of protecting and containing products, but has become a strategic element of marketing communication that contributes to consumers’ perceptions and the formation of brand identity. This research investigates how packaging design, packaging materials, and branding contribute to the development of the brand image of DO'A Coffee, a local coffee Small and Medium Enterprise (SME) located in Bondowoso, Indonesia. A quantitative research design was adopted through a consumer survey. The study involved 120 DO'A Coffee consumers who were recruited through purposive sampling. The eligibility Specified criteria respondents to have reached the age of 18 and to have purchased or consumed DO'A Coffee on a minimum of two occasions within the preceding month. SmartPLS was used to evaluate the research model developed in this study through the PLS-SEM technique. The analysis involved two main stages. First, the quality of the evaluation of construct measurement involved verified by examining the validity and reliability within the constructs. Second, the connections among the latent variables were assessed through the structural model, with particular attention given to the R² values, estimated relationships between constructs, and statistical results obtained from the hypothesis tests.The research framework investigates the relationships between packaging design, packaging materials, branding, and brand image. The study is intended to contribute empirical insights into the extent to which packaging-related factors support the development of brand image among local coffee SMEs. From a managerial standpoint, the results may provide valuable support for SME owners in developing a packaging strategy that harmonizes visual elements, material characteristics, and branding to create stronger product differentiation and reinforce brand identity within increasingly competitive local markets.

Green Innovation And Msme Performance: The Mediating Role Of Customer Satisfaction And The Moderating Role Of Digital Marketing In Sumbawa Regency

Wahyu Haryadi — Sun, 04 Oct 2026 12:10:20 +0000

This study examines the effect of green innovation on the performance of micro, small, and medium enterprises (MSMEs), with customer satisfaction as a mediating variable and digital marketing as a moderating variable. The study focuses on MSMEs in Sumbawa Regency and applies a quantitative explanatory cross-sectional design. Instrument testing was conducted on 50 respondents, while the structural model was tested using data from 100 respondents. Data were analyzed using SPSS and Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that all indicators meet validity and reliability requirements. Green innovation has a positive effect on customer satisfaction (β = 0.528; p < 0.001) and MSME performance (β = 0.382; p < 0.001). Customer satisfaction positively affects MSME performance (β = 0.346; p < 0.001) and partially mediates the effect of green innovation on MSME performance (indirect effect = 0.183; p = 0.001). Digital marketing positively affects MSME performance (β = 0.442; p < 0.001) and strengthens the relationship between green innovation and MSME performance (β = 0.292; p < 0.001). The model explains 61.8% of the variance in MSME performance. These findings indicate that environmentally oriented innovation creates stronger business results when it improves customer experience and is communicated through effective digital channels.

The Effect Of Transformational Leadership And Local Wisdom On Msme Performance With Consumer Satisfaction As A Mediating Variable: A Study Of The Food And Beverage Sector In Sumbawa Regency

Wahyu Haryadi — Sun, 04 Oct 2026 12:24:20 +0000

Micro, small, and medium enterprises (MSMEs) in emerging regions face a structural paradox: the number of business units keeps growing, yet productivity and competitiveness remain low. This study examines the effect of transformational leadership and local wisdom on MSME performance, and tests consumer satisfaction as a mediating variable, in the food and beverage sector of Sumbawa Regency, West Nusa Tenggara, Indonesia. The study applies an explanatory quantitative design with a cross-sectional survey. Data were collected through a structured questionnaire from 100 MSME owners and managers selected by purposive sampling, after the instrument had been validated on 50 respondents. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS, followed by bootstrapping with 500 subsamples and bias-corrected and accelerated confidence intervals. The measurement model satisfies convergent validity, construct reliability, and discriminant validity. The results show that transformational leadership and local wisdom both have a positive and significant effect on consumer satisfaction, that consumer satisfaction has the strongest effect on MSME performance, and that local wisdom also affects performance directly. The direct effect of transformational leadership on MSME performance is not significant, so its contribution runs entirely through consumer satisfaction (indirect-only mediation), whereas local wisdom shows complementary partial mediation. The findings position consumer satisfaction as the central transmission mechanism through which internal leadership capability and culturally embedded resources are converted into MSME performance.

Digital Transformation for Optimizing Employee Performance at Perum DAMRI Head Office

Amelia Amelia, Rudianto Rudianto, Auderey GD. Tangkudung, Marisi Pakpahan — Sun, 04 Oct 2026 12:34:58 +0000

This study analyzes the implementation of digital transformation as a strategy for optimizing employee performance at the Head Office of Perusahaan Umum (Perum) DAMRI in Jakarta. The study employed a descriptive qualitative approach. Data were collected through participatory observation, structured interviews with four key informants, documentation, and a focus group discussion, and were analyzed using the interactive model of data reduction, data display, and conclusion drawing/verification. The findings show that digital transformation has become an integral part of DAMRI's work processes through the Human Resource Management System (HRMS), MyDAMRI, GPS-based attendance, electronic leave and permission administration, web-based Key Performance Indicator (KPI) reporting, and e-Office. These systems support faster administration, more centralized and accurate employee data, easier performance monitoring, improved transparency, and greater accountability. Optimization is carried out through a digital roadmap, gradual system development, employee socialization and training, leadership involvement, helpdesk support, periodic evaluation, and continuous improvement. Remaining challenges include network disruptions, data synchronization delays, system maintenance, and unequal digital competencies among employees. Overall, the evidence indicates that digital transformation supports more effective, efficient, data-driven, and results-oriented employee performance when technology adoption is combined with human resource development and sustained managerial commitment.

Microsoft Access and VBA Integration for Digital Records Management: A Case Study of BUMDes Sumber Sejahtera Pujon Kidul

Sun, 04 Oct 2026 12:47:57 +0000

Digital archive management plays a role in supporting the administrative process and information availability in business organizations. This study aims to examine the integration of Microsoft Access and Visual Basic for Applications (VBA) in the management of digital archives in BUMDes Sumber Sejahtera Pujon Kidul. The research uses a case study approach with a descriptive-evaluative design. Data were obtained through observation of the archive management process and application testing using black-box testing. Microsoft Access was used to manage archive data, classification, and system settings, while Microsoft Word and VBA were used to generate outgoing letters based on predetermined templates. The test results showed that the application can support the management of incoming and outgoing letters, classification, storage, and retrieval of archives in a more structured manner. The integration of Microsoft Access and VBA also supports the uniformity of the process of making outgoing letters and organizing documents. The research concludes that the integration can support the management of digital archives and administrative processes in BUMDes Sumber Sejahtera Pujon Kidul.

Implementation of Student Management in Increasing Learning Enthusiasm at Babussalam Junior High School, Jerowaru District, East Lombok

Dely Huzaini, Abdurrahman Abdurrahman — Sun, 04 Oct 2026 13:05:00 +0000

This study aims to analyze the process of implementing student management in increasing the enthusiasm for learning at Babussalam Middle School. Jerowaru, East Lombok. This research is a descriptive qualitative study. Data collection was conducted through observation, interviews, and documentation. Qualitative data were analyzed through data identification and data conclusions. The results of this study found an increase in student enthusiasm, evidenced by increased semester exam scores. The program was implemented through careful planning, then implemented by grouping students, and carried out stages of evaluation of the program's implementation results. Improved student learning outcomes were rewarded with gifts in the form of goods to motivate students to be more enthusiastic in learning

The Effect Of Creativity And Product Innovation On The Success Of Small And Medium-Sized Enterprises In Medan Pancing

Sun, 04 Oct 2026 13:27:21 +0000

This study aims to find out how creativity and product innovation affect the success of small businesses in Medan Pancing, by looking at each factor separately and also how they interact with each other. This study uses a quantitative method and looks at how different factors are connected. The study selected 40 business people from the Medan Pancing area in Medan City, North Sumatra Province, using a purposive sampling method. Data was collected using a Likert scale questionnaire and then examined using multiple linear regression methods with the help of IBM SPSS software. The study shows that creativity has a positive and significant impact on business success (the t-value of 3.421 is higher than the critical t-value of 2.02439, and the significance level is 0.002). Additionally, product innovation also has a positive and significant effect on business success (the t-value of 6.545 is higher than the critical t-value of 2.02439, and the significance level is 0.000). Product innovation has a bigger impact than creativity. At the same time, creativity and product innovation have a strong and positive impact on business success (F-count 134.438 is higher than F-table 3.25; significance level 0.000). The R squared value of 0.879 means that 87.9% of what makes a business successful can be explained by these two factors. These results show that small businesses need to keep focusing on being creative and coming up with new product ideas all the time if they want to stay competitive and make sure their businesses can last long-term.

The Influence of Self-Perception on the Certainty of Justice, Peace, and Strong Institutions in Indonesia

Subakdi Subakdi — Sun, 04 Oct 2026 13:48:41 +0000

One aspect that determines individual behavior in society is an individual’s perception of a given matter. Perception is essentially a cognitive process experienced by everyone in understanding information about their environment through sight, hearing, touch, taste, and smell. Through perception, humans continually engage with their environment: relevant information captured by the five senses is organized in the mind, interpreted, experienced, and processed. This article uses a qualitative method based on library research, with journals and books as data sources, drawn from scientific studies or publicly accessible online literature, with a minimum of five references. In interacting, individuals consciously or unconsciously exchange information, which may introduce something new to their thinking. Through self-perception, the public can assess whether Indonesia has become a peaceful country and whether justice has been upheld to the fullest extent, and can critically evaluate the strength of government institutions: whether they are effective in carrying out their work programs, accountable in reporting their performance to the public, and whether the policies they produce include all segments of society.

Risk Analysis of Ship Hatch Cover Operations Using Bowtie Analysis at Koja Container Terminal

Amalia Putri Winaryanto, Wenny Ananda Larsatie, Syifa Fajar Maulani — Sun, 04 Oct 2026 13:59:13 +0000

Abstract

Hatch cover opening and closing is an operational activity in container terminals that involves interaction between lifting equipment, personnel, and ship components, creating potential operational risks. This study aims to analyze the risk of hatch cover collision with surrounding objects during hatch cover opening and closing at Koja Container Terminal (TPK Koja), identify its contributing factors and consequences, and map the existing preventive and mitigative barriers. A descriptive qualitative approach was employed using incident reports from 2020-2025, semi-structured interviews, field observations, and company documentation. Data were analyzed using Bowtie Analysis to systematically map the relationships between threats, top events, consequences, and risk barriers. The results identified hatch cover collision with objects around the hatch cover on the ship deck as the top event. The contributing factors consisted of communication disturbances, limited visibility, suboptimal QCC components, non-compliance with procedures, worker conditions, and unfavorable weather and environmental conditions. The consequences included damage to surrounding objects, reduced QCC performance, and temporary suspension of cargo handling when hatch locking components were damaged. This study provides an integrated qualitative risk mapping of hatch cover operations through the identification of casual factors, consequences, and preventive and mitigative barriers.

The Effect of Job Stress on Turnover Intention Through Work-Related Burnout with the Moderating Role of Financial Dependence at PT Patra Jasa

Puput Tri Hasanah, Dimas Angga Negoro, Abdul Haeba Ramli, Suryari Purnama — Mon, 05 Oct 2026 06:04:35 +0000

Job Stress is one of the factors that may increase employees’ Turnover Intention, particularly when prolonged work pressure develops into Work-Related Burnout. This study aims to examine the effect of Job Stress on Turnover Intention, both directly and indirectly through Work-Related Burnout, and to analyze the moderating role of Financial Dependence in the relationship between Work-Related Burnout and Turnover Intention among Facility Management Services (FMS) employees at PT Patra Jasa. This study employed a quantitative approach using a survey method. Data were collected from 120 employees selected through purposive sampling and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Job Stress has a positive and significant effect on Turnover Intention and Work-Related Burnout. Work-Related Burnout has a positive and significant effect on Turnover Intention and significantly mediates the relationship between Job Stress and Turnover Intention. However, Financial Dependence does not significantly moderate the relationship between Work-Related Burnout and Turnover Intention. These findings indicate that managing Job Stress and preventing Work-Related Burnout are important for reducing Turnover Intention among employees at PT Patra Jasa.

The Effect of Work From Home on Job Satisfaction: The Mediating Roles of Work-Life Balance and Work Stress and the Moderating Role of Gender

Mon, 05 Oct 2026 07:06:13 +0000

This study examines the effect of Work From Home on Job Satisfaction through the mediating roles of Work-Life Balance and Work Stress, as well as the moderating role of Gender among employees in the telecommunications industry in South Jakarta. A quantitative approach with a causal research design was employed. Data were collected through questionnaires from 150 employees selected using purposive sampling and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Work From Home has a positive and significant effect on Job Satisfaction and Work-Life Balance, while it has a negative and significant effect on Work Stress. Work-Life Balance has a positive and significant effect on Job Satisfaction, whereas Work Stress has a negative and significant effect on Job Satisfaction. The findings also confirm that Work-Life Balance and Work Stress significantly mediate the relationship between Work From Home and Job Satisfaction. Furthermore, Gender significantly moderates the effect of Work From Home on Job Satisfaction. These findings indicate that effective Work From Home arrangements, supported by better work-life balance and lower work stress, can contribute to higher employee job satisfaction in the telecommunications industry.

The Effect of Job Security, Employee Training, and Employee Empowerment on Job Satisfaction Among Generation Z Employees in the Banking Sector: The Mediating Role of Work Motivation

Vira Chairunnisa; Samudro Seto — Mon, 05 Oct 2026 08:46:51 +0000

This study aims to analyze the effects of job security, employee training, and employee empowerment on job satisfaction through work motivation as a mediating variable among Generation Z employees in the banking sector in DKI Jakarta. A quantitative approach was employed using a survey method involving 256 respondents selected through purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that job security has a positive and significant effect on work motivation (β = 0.179; t = 2.890; p = 0.004), employee training positively affects work motivation (β = 0.233; t = 4.095; p < 0.001), and employee empowerment also positively affects work motivation (β = 0.201; t = 3.041; p = 0.002). Work motivation has a positive and significant effect on job satisfaction (β = 0.397; t = 7.868; p < 0.001). Work motivation also significantly mediates the effects of job security (β = 0.071; p = 0.011), employee training (β = 0.093; p < 0.001), and employee empowerment (β = 0.080; p = 0.007) on job satisfaction. These findings indicate that strengthening job security, training, and employee empowerment can enhance work motivation and, subsequently, job satisfaction among Generation Z employees in the banking sector.

Work-Life Balance, Job Insecurity, and Perceived Organizational Support: Effects on Job Satisfaction and Affective Commitment among Manufacturing Employees

Amellia Julistian; Primasatria Edastama — Mon, 05 Oct 2026 09:22:00 +0000

Technological transformation and automation in the manufacturing sector have created new challenges in maintaining employees’ job satisfaction and affective commitment. This study examines the effects of work-life balance, job insecurity, and perceived organizational support on job satisfaction and affective commitment, as well as the effect of job satisfaction on affective commitment among manufacturing employees. A quantitative cross-sectional design was employed involving 155 permanent employees working in production and operational functions at manufacturing companies in the Greater Jakarta area, selected through purposive sampling. Data were collected using questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that work-life balance positively affects job satisfaction (β = 0.211, p = 0.003) and affective commitment (β = 0.164, p = 0.015). Job insecurity negatively affects job satisfaction (β = −0.155, p = 0.032) and affective commitment (β = −0.283, p < 0.001). Perceived organizational support positively affects job satisfaction (β = 0.318, p < 0.001) and affective commitment (β = 0.184, p = 0.007), while job satisfaction positively affects affective commitment (β = 0.302, p < 0.001). The adjusted R² values indicate that the model explains 14.7% of the variance in job satisfaction and 28.3% of the variance in affective commitment. These findings indicate that manufacturing companies should strengthen organizational support, value employee input, facilitate work-life balance, and improve transparency regarding organizational changes and job continuity to enhance employees’ job satisfaction and affective commitment.

The Influence of E-Service Quality, Human Resource Service Quality, and Price Perception on Consumer Satisfaction at Lestari Komputer

Sri Lestari, Sonhaji — Mon, 05 Oct 2026 12:13:01 +0000

ABSTRACT

The development of information technology requires non-formal education institutions to optimise their digital services and personnel quality in order to maintain customer loyalty. This study aims to empirically examine the effect of WhatsApp E-Service Quality, human resource (HR) service quality, and price perception on consumer satisfaction at Lestari Komputer. A causal associative quantitative approach was applied to a population of 110 active course participants during the January to June 2026 period. A purposive sampling technique was used to filter the sample according to specific inclusion criteria, yielding 80 actual respondents. Primary data were collected through a Google Form digital questionnaire, then tabulated and analysed using multiple linear regression in SPSS. The t-test results demonstrate that, partially, WhatsApp E-Service Quality, HR service quality, and price perception each have a positive and significant effect on consumer satisfaction, with HR service quality emerging as the most dominant predictor. The F-test results show that the three independent variables simultaneously have a significant effect on consumer satisfaction, with an Adjusted R Square value of 72.1%. The institution's management is advised to prioritise instructor competence training and to integrate an automated response system into WhatsApp Business in order to sustain service excellence over the long term.

Keywords: Consumer Satisfaction; HR Service Quality; Price Perception; WhatsApp E-Service Quality.

The Effect Of Marketplace Use On Increasing The Revenue Of Micro, Small, And Medium-Sized Businesses In The Bandar Lampung Area

Septa Agung Prasetyo; Yuniarti Fihartini — Tue, 06 Oct 2026 03:09:42 +0000

The growth of the digital economy has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize online marketplaces for marketing and sales, thereby expanding their market reach and increasing revenue. This study aims to determine the impact of marketplace usage on revenue growth among MSMEs in the Bandar Lampung area. A quantitative approach with an associative method was employed. Data were collected via questionnaires from 96 respondents representing 48 MSMEs in Bandar Lampung, with two respondents representing each enterprise. Data analysis was conducted using simple linear regression with the aid of SPSS. The results indicate that marketplace usage has a positive and significant effect on MSME revenue growth, with a regression coefficient of 0.957, a t-statistic of 11.746, and a significance level of 0.000 (p < 0.05). The R-squared value of 0.595 indicates that marketplace usage explains 59.5% of the variation in MSME revenue growth, while the remaining 40.5% is influenced by factors outside the research model. Thus, the more effectively marketplaces are utilized for marketing and sales, the greater the revenue growth MSMEs in Bandar Lampung can achieve.

The Effect Of Economic Lever Activation And Player Contract Restructuring On The Financial Sustainability Of Fc Barcelona

Maulidan Adi Noval Danil, Lis Setyowati, Andrik Gastri Widjatmiko, Nuryadi — Wed, 07 Oct 2026 05:33:09 +0000

_{This study examines the effect of economic lever activation and player contract restructuring on the financial sustainability of FC Barcelona during 2020/21–2024/25. The study uses a quantitative causal approach with an explanatory time-series design. Secondary data were obtained from FC Barcelona's audited annual financial statements and purposively selected for five fiscal seasons. Economic lever activation is proxied by the Debt to Asset Ratio (DAR), player contract restructuring by the Wage to Revenue Ratio (WRR), and financial sustainability by Return on Assets (ROA). Multiple linear regression was employed to test partial and simultaneous effects. The results indicate that economic lever activation does not significantly affect financial sustainability (t = −1.604; p = 0.250), while player contract restructuring also has no significant partial effect (t = −0.489; p = 0.673). Simultaneously, the two independent variables do not significantly affect financial sustainability (F = 1.768; p = 0.361). The model produces R = 0.799, R² = 0.639, and Adjusted R² = 0.277, indicating that 27.7% of the variation in ROA is explained by the two predictors. Descriptively, however, the data show that economic lever activation was associated with short-term liquidity support, whereas player contract restructuring was accompanied by a decline in the wage-to-revenue ratio. The non-significant statistical findings should be interpreted cautiously because the sample contains only five observations. The study concludes that short-term financial recovery strategies need to be accompanied by sustainable operating revenue and stronger long-term financial discipline.}

The Effect of Information Technology, Investment Knowledge, Motivation, and Risk Perception on Millennials’ Intention to Invest in the Capital Market: A Case Study in Wonosobo Regency, Central Java

Amanda Sastya, Agita Nur Ngazma, Era Risqia Putri, Farida Riza Umami — Wed, 07 Oct 2026 06:10:11 +0000

Investment in the capital market has become increasingly accessible due to the development of information technology and growing public awareness of the importance of financial planning. The millennial generation is a potential group in the development of capital market investors due to their closeness to technology and ability to adapt to digital information. However, the increase in the number of investors nationally has not been fully followed by an increase in investment interest at the regional level. This study aims to analyze the effect of information technology, investment knowledge, motivation, and risk perception on the interest of the millennial generation in investing in the capital market in Wonosobo Regency, Central Java. This study uses a quantitative approach by distributing questionnaires to 100 respondents selected based on the criteria of the millennial generation aged 30–45 years and domiciled in Wonosobo Regency. Variables were measured using a five-level Likert scale and analyzed through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results of this study are expected to provide empirical contributions in explaining the factors that influence the investment interest of the millennial generation at the local level and become the basis for formulating more effective strategies to increase investment interest

Analysis Of Production Cost Using The Full Costing Approach For Selling Price Determination In Culinary Msmes

Jeffandi Setiawan, Andrik Gastri Widjatmiko, Nuryadi Nuryadi — Wed, 07 Oct 2026 07:24:09 +0000

The micro small and medium enterprise sector frequently encounters obstacles in determining the exact cost of production due to the neglect of overhead cost components which leads to inaccurate selling price determination. This study aims to analyze the calculation of production costs through the full costing approach at the Bu Anik enterprise in Sidoarjo along with its implications for product pricing. This qualitative research with a case study design collected data through field observations as well as interviews and documentation to be subsequently analyzed through data reduction stages up to drawing conclusions. Observation results indicate that the full costing method calculation on a total production of three thousand six hundred fried snack units yields a production cost of IDR 856.53 per piece. This base figure exceeds the producer level selling rate of IDR 800 per piece thus triggering a negative difference due to the undercosting phenomenon. The conclusion is that the full costing approach is proven capable of presenting more comprehensive production cost details. Business actors are highly recommended to evaluate and simultaneously revise product selling prices so that all operational financing can be covered to achieve a reasonable profit.

The Influence of Audit Quality, Managerial Ownership, Institutional Ownership, and BOPO on Tax Avoidance in Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange

Ratu Agung Istri Mahalinni Sukma Agung, Sriwati Sriwati — Wed, 07 Oct 2026 07:39:00 +0000

This study aims to obtain empirical evidence regarding the impact of audit quality, managerial ownership, institutional ownership, and the BOPO ratio on tax avoidance among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, resulting in a dataset of 36 observations; the data were analyzed using IBM SPSS Statistics version 29. The results indicate that audit quality, managerial ownership, institutional ownership, and the BOPO ratio have a positive and significant effect on tax avoidance. These findings confirm that audit quality, managerial ownership, institutional ownership, and the BOPO ratio are factors that drive tax avoidance practices.

The Effectiveness Of Using Whatsapp Business And A Website In Supporting Business-To-Business Sales at PT Baja Kurnia

Hauzan Arrafi Hudzaifah, Nabila Kharimah Vedy — Wed, 07 Oct 2026 09:01:14 +0000

This study aims to analyze the effectiveness of WhatsApp Business and a website in supporting business-to-business (B2B) sales at PT Baja Kurnia. This study uses a qualitative, descriptive approach based on data from in-depth interviews, observation, and documentation. The informants consisted of Ibu Datik as a Purchasing representative of PT Baja Kurnia and Gilang and Irham as customers. The data were analyzed through coding and theme identification to understand the utilization and perceptions of both digital media. The results show that the website primarily functions as an initial information medium for introducing the company, products, specifications, and supporting information, while WhatsApp Business plays a more dominant role in direct communication, price and product availability inquiries, offering, negotiation, ordering, transaction confirmation, production and delivery monitoring, and post-transaction services. Both media are perceived positively, with the website providing clear information and a professional impression, while WhatsApp Business is considered practical, easy to use, and responsive. However, the website still requires improvements in visual presentation and the completeness of product and price information. Overall, the website and WhatsApp Business have different but complementary functions, and their integration can support the B2B sales process and strengthen long-term customer relationships at PT Baja Kurnia.

Evaluation of the Implementation of the Planned Maintenance System in Improving Docking Time Efficiency and Maintenance Cost Control of TB. Flores 1 at PT. Bintang Samudera Mandiri Lines

Wed, 07 Oct 2026 09:13:06 +0000

The efficiency of ship maintenance is essential to ensure operational readiness, minimize docking duration, and control maintenance costs. In practice, the implementation of the Planned Maintenance System (PMS) on TB. Flores 1 at PT Bintang Samudera Mandiri Lines is influenced by operational schedules, maintenance windows, crew workload, equipment conditions, spare-part availability, procurement lead time, and ship-shore coordination. This study aims to evaluate the existing implementation of PMS, analyze its implications for docking time efficiency and maintenance cost control, and identify supporting and inhibiting factors as well as strategies for PMS optimization. The research employed a qualitative evaluative case study approach. Data were collected through in-depth interviews, observation, and documentation, followed by thematic analysis and source and technique triangulation. The findings indicate that PMS has been implemented through maintenance planning, execution, monitoring, documentation, and coordination; however, its effectiveness remains influenced by overdue maintenance, limited maintenance windows, spare-part delays, hidden defects, additional work, and coordination issues. PMS supports docking efficiency and cost control primarily through early defect identification, reliable maintenance history, accurate repair lists, pre-docking readiness, and improved material and budget preparation. The study concludes that PMS should be developed from a scheduling and recording system into an integrated maintenance management system. It is recommended to strengthen overdue control, critical-equipment monitoring, spare-part planning, documentation, pre-docking assessment, cost integration, human-resource competence, and an integrated PMS dashboard.

Digital Transformation of Maritime Transport Documents: A Juridical Analysis of Electronic Bill of Lading Implementation Based on the UNCITRAL Model Law on Electronic Transferable Records (MLETR)

Eugenia Shani Gisela, Freddy Johanis Rumambi, Nofrisel Nofrisel — Wed, 07 Oct 2026 09:27:50 +0000

This study aims to analyze the legal status and validity of the Electronic Bill of Lading (E-B/L) within the Indonesian legal system, identify regulatory gaps between national law and the UNCITRAL Model Law on Electronic Transferable Records (MLETR) 2017, and analyze the managerial implications of such legal uncertainty for shipping companies and cargo owners (shippers/consignees). The digitalization of maritime transport documents is increasingly necessary because the Indonesian Commercial Code (Kitab Undang-Undang Hukum Dagang/KUHD) remains oriented toward physical Bills of Lading, while the Electronic Information and Transactions Law (UU ITE) has recognized electronic documents. This study employs a normative and comparative juridical qualitative approach, using primary, secondary, and tertiary legal materials, which are analyzed together with the results of in-depth interviews with a Corporate Legal Associate and a Commercial Associate at a national shipping company. The findings indicate that E/B/L is legally recognized as electronic evidence under the UU ITE but has not yet obtained full legal certainty as a document of title, as the KUHD still requires physical delivery of the document. Significant regulatory gaps were also identified regarding the concepts of electronic transferable records, control as a substitute for possession, the principle of singularity, and document-conversion mechanisms. This legal uncertainty has encouraged shipping companies to implement dual-run systems and risk-mitigation strategies through international E/B/L platforms, strengthened contractual clauses, and Protection and Indemnity (P&I) Club protection. The study recommends harmonizing the KUHD and UU ITE and adopting the principles of MLETR to strengthen legal certainty and the competitiveness of Indonesia’s maritime transportation sector.

The Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Avoidance in Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the 2022–2024 Period

Thu, 08 Oct 2026 07:37:06 +0000

Tax avoidance has received attention because it has the potential to reduce state revenue and is influenced by internal company characteristics. This study aims to analyze the effects of capital intensity, inventory intensity, and profitability on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The study employs a survey method with a quantitative approach. The data used are secondary data from company financial statements, with purposive sampling as the sampling technique. From a population of 132 companies, 71 companies were selected as the sample, yielding 179 observations after the removal of outlier data. The data were analyzed using EViews 12, with the Random Effect Model selected as the estimation model. The results show that capital intensity and inventory intensity do not have a significant effect on tax avoidance, while profitability has a negative and significant effect on tax avoidance. Simultaneously, capital intensity, inventory intensity, and profitability have a significant effect on tax avoidance, with the model explaining 5.66% of the variation in tax avoidance. These findings indicate that profitability is a relevant internal characteristic in tax management, while other factors outside the model need to be considered in explaining tax avoidance.

Psychoeducation to Strengthen Self-Confidence among People with Disabilities in Jambi City

Siti Rohma Rostanti, Syaripah Aini, Della Tia Gusman, Fadia Azzahra — Thu, 08 Oct 2026 21:01:34 +0000

Young adults with disabilities frequently face challenges related to low self-confidence as a result of their unique circumstances. Effective self-development strategies are crucial for empowering individuals to navigate their lives with confidence. This community service project, grounded in research and delivered through psychoeducation, aimed to provide strategic guidance to members of the disability community in Jambi City to help boost their self-confidence. A descriptive qualitative design was used, featuring open-ended questionnaires that were administered to participants both before and after the psychoeducation sessions. The changes in participants’ perceptions of self-confidence were examined through reflexive thematic analysis (RTA). The results indicated a change in participants’ perceptions of self-confidence, along with a greater understanding of practical strategies to enhance it. Three key patterns emerged: the transformation in mindset from avoidance to a proactive and positive self, a shift from anticipating failure to embracing self-exploration, and a reorientation of social interactions through the establishment of adaptive support networks. Psychoeducation can help members of the disability community cultivate a more positive outlook on their self-confidence.

The Influence of Celebrity Endorsement and Social Media Marketing on Purchase Decisions of Generation Z in Jambi City's TikTok Shop Brand Awareness as an Intervening Variable

Sahputri Sahputri, Titin Agustin Negsih, Beid Fitrianova Andriani — Fri, 09 Oct 2026 07:34:43 +0000

The background of this study is based on the rapid development of digital technology and social media, which has significantly transformed consumer behavior in online shopping. Although the use of celebrity endorsements and social media marketing strategies has become increasingly widespread on the TikTok Shop platform, previous studies have produced inconsistent findings regarding their effects on purchase decisions. Furthermore, the mediating role of brand awareness has received limited attention, particularly among Generation Z TikTok Shop users in Jambi City. This study aims to analyze the influence of celebrity endorsement and social media marketing on purchase decisions among Generation Z TikTok Shop users in Jambi City, with brand awareness serving as an intervening variable. This research employs a quantitative approach using an associative research design. The population consists of Generation Z consumers in Jambi City who have made purchases through TikTok Shop. The sample was selected using a purposive sampling technique. Data are collected through questionnaires using a five-point Likert scale. Data analysis is conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (SmartPLS), including measurement model evaluation (outer model), structural model evaluation (inner model), and hypothesis testing through bootstrapping to examine both direct and indirect effects. The expected findings of this study are to provide empirical evidence regarding the effects of celebrity endorsement and social media marketing on purchase decisions, both directly and indirectly through brand awareness as an intervening variable. This study is expected to contribute to the development of digital marketing and consumer behavior literature, particularly in the context of social commerce, and to provide practical recommendations for business owners, SMEs, and digital marketers in designing effective marketing strategies to enhance brand awareness and consumers' purchase decisions, especially among Generation Z in Jambi City.

The Influence of E-Payment and Social Media Usage on Generation Z's Consumptive Behavior in MSMEs at Saung Rumbio Food Court Bangun Jaya

Tegar Apriano Santoso, Nofriser Nofriser, Putri Maurisni — Fri, 09 Oct 2026 07:44:33 +0000

The development of digital technology has transformed transaction patterns and consumer behavior, particularly among Generation Z, who increasingly use digital payments and social media. The convenience of e-payment and intensive exposure to promotional content on social media may encourage consumptive behavior. This study aims to analyze the effects of e-payment usage and social media on the consumptive behavior of Generation Z at MSMEs in Saung Rumbio Food Court Bangun Jaya. This study employed a quantitative approach involving customers who made purchases at the research location. A total of 100 respondents were selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The results show that e-payment has a positive and significant effect on consumptive behavior, while social media also has a positive and significant effect. Simultaneously, e-payment and social media have a positive and significant effect on consumptive behavior, with an R² value of 42.8%. In conclusion, the convenience of digital payments and the intensity of social media use play an important role in increasing the consumptive tendencies of Generation Z at MSMEs in Saung Rumbio Food Court Bangun Jaya.

Analysis Of Financial Report Quality And Accounting Understanding On The Financial Performance Of Msmes With Competence As A Moderating Variable

Noya Fitrianing Harum, Trias Arimurti, Ade Trisyanto — Fri, 09 Oct 2026 08:22:24 +0000

This quantitative study aims to analyze the influence of financial statement quality and accounting understanding on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with competence serving as a moderating variable. The study was conducted on MSME owners in Majalaya District, Karawang Regency. The sampling technique used was purposive sampling, with a sample of 100 respondents determined using the Slovin formula from a population of 2,676 MSMEs. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.1. The results indicate that financial statement quality and accounting understanding have a positive and significant effect on MSMEs' financial performance. However, competence does not moderate the relationship between financial statement quality and financial performance, nor the relationship between accounting understanding and financial performance. These findings indicate that improving MSMEs' financial performance is primarily determined by the ability of business owners to prepare high-quality financial statements and understand accounting rather than by competence as a moderating variable.

Synergy of Leadership, Work Competence and Role Clarity in the Disaster Response Process at the Karawang Regency Regional Disaster Management Agency

Evi Komala, Wanta Wanta, Flora Patricia Anggela — Fri, 09 Oct 2026 08:28:47 +0000

This study aims to analyze and explain the synergy of leadership, work competency, and role clarity in the disaster response process at the Regional Disaster Management Agency (BPBD) of Karawang Regency. The study used a descriptive qualitative approach with a population of 111 employees and informants selected using a purposive sampling technique, obtained informants namely leaders, heads of divisions, heads of emergency and logistics teams, and disaster response task forces. Data collection was carried out through observation, interviews, documentation, and literature studies, then analyzed through data reduction, data presentation, and drawing conclusions. The results of the study indicate that responsive, communicative, and assertive leadership can strengthen the command and coordination system in emergency situations. Employee work competency supported by procedural understanding, technical skills, and humanitarian commitment improves the accuracy and speed of disaster response. In addition, role clarity in the organizational structure helps minimize task ambiguity and strengthens cooperation, so that the synergy of these three aspects can increase the effectiveness of disaster response at the BPBD of Karawang Regency.

The Influence of Service Quality, Promotion, and Location on Purchasing Decisions at the MR.DIY Margonda Store

Devita Rizky Sari, Mulyadi Mulyadi — Fri, 09 Oct 2026 08:34:46 +0000

This study aims to analyze the influence of Service Quality (X1), Promotion (X2), and Location (X3) partially and simultaneously on Purchasing Decisions (Y) of consumers at MR. DIY Margonda Store, Depok. The research method used is a quantitative causality approach with a population of MR. DIY Margonda consumers. A sample of 130 respondents was determined through a purposive sampling technique with a Likert scale questionnaire instrument. Data were processed using SPSS 25 software including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that partially, Service Quality has a positive and significant effect on Purchasing Decisions (t count = 3.215 > t table = 1.979; sig = 0.002), likewise Promotion has a positive and significant effect (t count = 3.352 > t table = 1.979; sig = 0.001). Meanwhile, Location does not have a significant partial effect (t count = 0.664 < t table = 1.979; sig = 0.508). Simultaneously, Service Quality, Promotion, and Location have a positive and significant effect on Purchasing Decisions (F count = 19.597 > F table = 2.674; sig = 0.000). The R Square value of 0.318 indicates that 31.8% of the variation in Purchasing Decisions is explained by the three independent variables, while the remaining 68.2% is influenced by other factors outside this research model.

The Effect Of Sustainability Reports, Capital Intensity And Company Size On Tax Aggressiveness

Dewi Nurma Sabrina Dwi Rahayu, Trias Arimurti, Awaliawati Rachpiliani — Fri, 09 Oct 2026 08:41:32 +0000

This study aims to examine the effect of sustainability reporting, capital intensity and firm size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports and financial statements. The sample consisted of 25 manufacturing companies with a total of 100 firm-year observations selected through purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that sustainability reporting has a negative and significant effect on tax aggressiveness, implying that greater sustainability disclosure is associated with lower tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness, indicating that companies with higher investment in fixed assets tend to exhibit greater tax aggressiveness. Meanwhile, firm size has no significant effect on tax aggressiveness. Tax aggressiveness is influenced by sustainability reporting and capital intensity, whereas firm size does not significantly determine tax aggressiveness among manufacturing companies. This study provides empirical evidence regarding the determinants of tax aggressiveness in Indonesian manufacturing companies and enriches the application of Legitimacy Theory in explaining the relationship between sustainability reporting, capital intensity and tax aggressiveness.

The Effect of Working Capital Management and Cost Control on Cash Flow of PT Mitra Adiperkasa Tbk (MAPI) for the 2015-2024 Period

Nurajijah Bela Mahardika, Koes Indrakoesoema — Fri, 09 Oct 2026 08:48:13 +0000

This study aims to analyze the effect of Working Capital Turnover (WCTO) as a proxy for working capital management and Operating Expense Ratio (OER) as a proxy for cost control on Operating Cash Flow (OCF) at PT Mitra Adiperkasa Tbk for the 2015–2024 period. This study employed a quantitative method with an associative approach. The research data consisted of the annual financial statements of PT Mitra Adiperkasa Tbk for the 2015–2024 period using a saturated sampling technique. The data were processed using IBM SPSS Statistics Version 27 through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous test (F-test), and the coefficient of determination (R²). The t-test results showed that Working Capital Turnover had no significant effect on Operating Cash Flow, with a t-value of 1.034 and a significant value of 0.335 > 0.05. Operating Expense Ratio has a negative and significant effect on Operating Cash Flow, with a t-value of -3.923 and a significant value of 0.006 < 0.05. The F-test results showed that Working Capital Turnover and Operating Expense Ratio simultaneously had a significant effect on Operating Cash Flow, with an F-value of 8.151 and a significant value of 0.015 < 0.05.

The R Square value of 0.700 indicates that the two variables explain 70.0% of the variation in Operating Cash Flow, while the remaining 30.0% is influenced by other factors outside the scope of this study.

The Impact of Digital Transformation on the Resilience of Food MSMEs: The Role of Innovation and Agility Capabilities in Rokan Hulu Regency

Tiara Rochmawati, Seprini Seprini, Euis Isyatana — Fri, 09 Oct 2026 12:42:28 +0000

Purpose: This study examines the effect of digital transformation on the resilience of food micro, small, and medium enterprises (MSMEs) in Rokan Hulu Regency, with innovation capability and agility as parallel mediators. Methods: The manuscript uses a quantitative explanatory PLS-SEM design with four reflective constructs measured by 24 Likert-scale items. For manuscript-development purposes, the current SmartPLS 4 output is based on

348 synthetic cases and 5,000 bootstrap resamples. The results indicate positive and significant paths from digital transformation to innovation capability (β = .538), agility (β = .602), and resilience (β = .183), as well as from innovation capability (β = .341) and agility (β = .368) to resilience. Both indirect effects are significant, through innovation capability (β = .184) and agility (β = .222), while the model explains 51.8% of the variance in resilience. Measurement quality is satisfactory, with outer loadings of .830–.878, AVE of .710–.747, and HTMT below .653. Implications: The pattern suggests that affordable digital practices become more consequential for resilience when they are converted into innovation routines and rapid response capabilities. The study proposes a capability-oriented agenda for food MSME assistance in Rokan Hulu while explicitly requiring confirmation with actual field data before publication.

Pricing Strategy Based On The Cost Of Goods Produced At Cafe Saujana In Pontianak

Nazwa Nazwa, Amanah Hijriah, Gita Desyana — Fri, 09 Oct 2026 12:54:27 +0000

This study aims to understand the strategy of determining the cost of goods produced (HPP) at Cafe Saujana in Pontianak. The focus of this research includes raw material costs, labor costs, and overhead costs in the process of determining cafe menu prices. This study used a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The main informant in this study was the owner of Cafe Saujana who understands the operational processes and production cost determination of the business. The results showed that Cafe Saujana determines menu prices by considering raw material costs as the main component, then adjusting labor costs and overhead costs in business operations. In addition, market conditions and competitor prices are also considered in determining menu prices. This study shows that proper calculation of production costs helps business owners determine menu prices more accurately and maintain business sustainability amid increasingly competitive business competition.

Improving Financial Well-Being Through Financial Literacy, Financial Inclusion, and Gender with Financial Behavior Mediation

Akma Dwi Yoginoviati, Indri Kartika — Fri, 09 Oct 2026 14:04:54 +0000

This research is motivated by the importance of students' financial well-being in facing financial independence, which can be influenced by financial literacy, financial inclusion, and gender through financial behavior. This study aims to analyze the influence of financial literacy, financial inclusion, and gender on financial well-being with financial behavior as an intervening variable. The study used a quantitative approach with primary data through questionnaires. The study population was active students of the Accounting Study Program in Semarang City with a sample of 96 respondents determined using the Slovin formula. Data were analyzed using multiple linear regression and the Sobel Test. The results showed that financial literacy and gender had a positive and significant effect on financial behavior, while financial inclusion had no significant effect. Financial literacy and gender had a positive and significant effect on financial well-being, while financial inclusion and financial behavior had no significant effect. Financial behavior mediated the influence of financial literacy and gender, but did not mediate the influence of financial inclusion on financial well-being. In conclusion, financial literacy and gender are more determining factors in students' financial well-being.

E-Marketing Strategies to Increase Gen-Z Customer Loyalty (Case Study of Coffee Shop Because of Coffee in Jambi City)

Vania Rizqi Azalia, Arsa Arsa, Rabiyatul Alawiyah — Fri, 09 Oct 2026 14:17:13 +0000

This study examines the implementation of e-marketing strategies and their impact on Gen Z customer loyalty at Karena Kopi in Jambi City. The research objective was to analyze digital marketing practices, customer loyalty levels, and the relationship between the two. The study used a qualitative method with a descriptive case study design. The study population was Karena Kopi's Gen Z customers, while the sample included the owner, creative director, staff, and selected Gen Z consumers. Data were collected through interviews, observation, and documentation. Data analysis was conducted through pre-field analysis, in-field analysis, data reduction, and triangulation of sources and techniques. The results showed that Instagram and TikTok are the main platforms for building engagement, increasing brand awareness, and attracting customers through interactive content, community collaboration, and online promotions. Gen Z customers generally rate the content positively and demonstrate repeat purchase behavior and recommendations to others. In conclusion, e-marketing contributes positively to strengthening customer loyalty, especially when supported by consistent offline service quality and authentic digital communication

Determinants of the Level of Disclosure of Regional Government Financial Reports: A Study of Regencies and Cities in Central Sulawesi Province

Wahyu Wunanto, Jurana Jurana, Sugianto Sugianto, La Samudia Dalili — Fri, 09 Oct 2026 23:26:56 +0000

This study aims to examine and analyze the influence of local revenue and local government size on the level of disclosure of local government financial reports with audit opinion as a moderating variable. This study uses a quantitative method with secondary data in the form of district and city LKPDs in Central Sulawesi province for the period 2020-2024. The results of the study indicate that local revenue and local government size simultaneously influence the level of disclosure of local government financial reports. Local revenue has a positive effect on the level of disclosure of financial reports, indicating that the higher the local revenue, the higher the level of disclosure of LKPDs. Local government size has a negative effect on the level of disclosure of financial reports, indicating that the larger the size of the local government, the lower the level of disclosure of LKPDs. Meanwhile, audit opinion is unable to moderate the relationship between local revenue and local government size on the level of disclosure of local government financial reports, indicating that audit opinion is unable to strengthen or weaken the relationship between PAD and local government size on the level of disclosure of LKPDs

The Influence of Regional Original Income and Capital Expenditure on Regional Government Financial Performance with Economic Growth as a Moderating Variable in Lampung Province

Lathifah Muchlisin, Meita Sekar Sari, Yulistina Yulistina — Fri, 09 Oct 2026 23:38:32 +0000

Regional financial management is crucial for strengthening the financial independence of local governments, while regional original revenue and capital expenditure in Lampung Province continue to fluctuate. This study aims to analyze the influence of regional original revenue and capital expenditure on local government financial performance and examine the role of economic growth as a moderating variable. The study used a quantitative approach with secondary data from 15 districts/cities in Lampung Province during 2021–2025, resulting in 75 observations using a saturated sampling technique. Data were collected using documentation and analyzed using panel data regression and Moderated Regression Analysis using EViews 13. Regional original revenue was measured by the effectiveness ratio, capital expenditure by the capital expenditure ratio, financial performance by the regional financial independence ratio, and economic growth by the economic growth rate. The results showed that regional original revenue had a positive and significant effect, while capital expenditure had a negative and significant effect on financial performance. Simultaneously, both had a significant effect. Economic growth moderated the effect of regional original revenue, but not the effect of capital expenditure. In conclusion, strengthening the effectiveness of regional original revenue is a crucial aspect in enhancing regional financial independence.

The Effect Of Capital Expenditure And Institutional Ownership On The Value Of Pharmaceutical Sub-Sector Companies On The Idx 2020–2024 Period

Putri Ayu Lestari, Muhamad Nurhamdi — Fri, 09 Oct 2026 23:58:12 +0000

The pharmaceutical subsector has experienced developments after the COVID-19 pandemic, making investment decisions and ownership structures crucial in determining firm value. This study aims to analyze the effect of Capital Expenditure and institutional ownership, both partially and simultaneously, on firm value. The study uses an associative quantitative approach with secondary data in the form of annual financial reports of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2020 to 2024. The population consists of 13 companies, and 8 companies were selected through purposive sampling, resulting in 40 observations. Capital Expenditure, institutional ownership, and firm value, proxied by Price to Book Value, were analyzed using panel data regression with EViews 10. The Fixed Effect Model was selected based on the Chow and Hausman test. The results show that Capital Expenditure has a negative and significant effect on firm value, while institutional ownership has no significant effect. Simultaneously, both variables have a significant effect on firm value with an Adjusted R-squared of 52%.

The Influence of Business Capital, Promotion, and Length of Business on MSME Income (Case Study of the Manco Cake Home Industry in Tambakmas Village, Kebonsari, Madiun)

Azizah Kholifatul Mar'ah, Titin Eka Ardiana, Ardyan Firdausi Mustofa — Sat, 10 Oct 2026 11:12:43 +0000

This study aims to analyze the extent to which business capital, promotion, and business duration impact the income of Micro, Small, and Medium Enterprises (MSMEs) in the home industry of manco cakes in Tambakmas Village, Kebonsari District, Madiun Regency. The study used a quantitative approach with a survey method by distributing questionnaires to 34 MSME respondents who were determined using a saturated sampling technique. Data were analyzed using multiple linear regression with the help of SPSS, preceded by validity tests, reliability tests, descriptive statistical tests, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). The results showed that all instrument items were declared valid and reliable. Simultaneously, business capital, promotion, and business duration had a significant effect on MSME income with a calculated F value of 24.711 and a significance of 0.000, and were able to explain 71.2% of the variation in MSME income (R Square = 0.712). Partially, only the business duration variable significantly influences MSME income (Sig. = 0.000; β = 0.740), while business capital (Sig. = 0.428) and promotion (Sig. = 0.948) do not show a significant effect partially. This finding indicates that business experience is a dominant factor in determining income levels in traditional product-based MSMEs, while capital and promotion have not provided significant contributions individually in the context of this study.

The Influence of Good Corporate Governance and Financial Leverage on Financial Performance at PT Waskita Karya (Persero) Tbk for the 2015-2024 Period

Ida Aroda, Muhamad Nurhamdi — Sat, 10 Oct 2026 12:31:57 +0000

This research is motivated by the decline in financial performance of PT Waskita Karya (Persero) Tbk followed by increased use of debt and changes in government ownership structure during the 2015–2024 period. This study aims to analyze the effect of Good Corporate Governance proxied by Government Ownership and Financial Leverage proxied by Debt to Equity Ratio on Financial Performance measured using Return on Assets. The study uses a quantitative method with an associative approach. The research population is all annual financial reports of PT Waskita Karya (Persero) Tbk, while the sample is in the form of financial reports for the period 2015–2024 selected using purposive sampling. Data were collected through documentation studies and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination with the help of SPSS version 27. The results show that Government Ownership has no significant effect on Financial Performance, while Financial Leverage has a significant negative effect on Financial Performance. Simultaneously, both independent variables have a significant effect on Financial Performance with an Adjusted R Square value of 0.538. This study concludes that effective debt management is a more determining factor in improving financial performance than the size of government ownership.

The Influence of Digital Literacy 5.0, Grit, Soft and Hard Skills on Work Readiness Mediated by Career Adaptability (A Study of Students in the Department of Geography, FMIPA UI)

Putri Aprilia Kurniasih, Mohammad Abdul Mukhyi — Sat, 10 Oct 2026 12:44:53 +0000

The Industrial Revolution 5.0 demands that students have work readiness supported by digital literacy 5.0, grit, soft skills, hard skills, and the ability to adapt to career changes. This study aims to analyze the influence of Digital Literacy 5.0, Grit, Soft and Hard Skills on Work Readiness and the role of Career Adaptability as a mediating variable of students in the Department of Geography, Faculty of Mathematics and Natural Sciences, University of Indonesia. The study used a quantitative approach with a causal design. The study population consisted of 544 students from the 2020 to 2023 intake, with 155 respondents selected through purposive sampling. Data were collected using an online questionnaire with a Likert scale of 1 to 7 and analyzed using Structural Equation Modeling Partial Least Squares through SmartPLS 4. The results showed that Digital Literacy 5.0, Grit, Soft Skills, Hard Skills, and Career Adaptability had a positive and significant effect on Work Readiness. Career Adaptability also significantly mediated the influence of these four variables on Work Readiness. The research conclusion shows that improving students' Work Readiness needs to be done through strengthening digital literacy 5.0, grit, soft skills, hard skills, and career adaptability capacity in an integrated manner

The Effect Of Financial Literacy, Access To Capital And Accounting Ability On The Financial Performance Of Msmes

Rahmawati Ramadhan, Trias Arimurti, Ade Trisyanto — Sat, 10 Oct 2026 12:56:29 +0000

This study examines the relationship between financial literacy, access to capital sources, and accounting competence and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Telukjambe Timur District, Karawang Regency. A quantitative method was employed, using primary data collected via questionnaires distributed to 100 MSME owners selected through purposive sampling. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach via SmartPLS, while joint analysis was performed using multiple linear regression. The results indicate that financial literacy and accounting competence have a positive and significant impact on MSME financial performance, whereas access to capital did not show a significant effect. However, the three variables were found to have a significant simultaneous impact on MSME financial performance. These findings suggest a need to enhance financial literacy and accounting competence through education and training initiatives to support the improvement of MSME financial performance.

The Effect of Media Exposure on Stock Returns of Clothing and Luxury Goods Companies on the Indonesia Stock Exchange

Syalqia Syifa Sajida Arief, Ayu Umyana, Khristina Yunita — Sat, 10 Oct 2026 13:11:36 +0000

This study aims to analyze the effect of media exposure on stock returns of clothing and luxury goods companies listed on the Indonesia Stock Exchange for the 2020–2024 period, and to examine the role of firm size as a moderating variable with profitability as a control variable. Quantitative methods with a Moderated Regression Analysis (MRA) approach and panel data regression were used. The sample consisted of 17 companies with 81 final observations after outlier elimination using the z-score method. The panel data model was selected using the Chow Test, resulting in the Common Effect Model (CEM) as the selected model. The analysis results showed that media exposure had no significant effect on stock returns (β = −0.661; t = −0.614; p = 0.541), thus H1 was rejected. Firm size was also not shown to moderate the relationship between media exposure and stock returns (β = 0.023; t = 0.587; p = 0.559), thus H2 was also rejected. The overall model was not significant (F = 0.987; p = 0.420) Adjusted R-squared was −0.001

Managing Career Mobility amid Inequality of Opportunity: A Systematic Literature Review of Generation Z and Inclusive Economic Development

Andi Fika Widuri, Abdul Halik, Siti Mujanah — Sat, 10 Oct 2026 13:48:34 +0000

The transition of Generation Z into increasingly dynamic labour markets raises important questions about whether career mobility can provide a pathway toward broader social and economic mobility when individuals begin their careers from unequal socioeconomic conditions. This systematic literature review examines how socioeconomic background and inequality of opportunity shape the career development and mobility of Generation Z, with particular attention to career-management and organisational mechanisms. Following the PRISMA 2020 framework, relevant literature was identified and synthesised thematically across four interconnected research streams: socioeconomic background and inequality of opportunity, Generation Z and career development, career management and organisational support, and career mobility in relation to social and economic mobility. The synthesis indicates that socioeconomic background influences career opportunities through differences in access to educational resources, information, networks, work experience, mentoring, and career guidance. However, socioeconomic background does not operate as a deterministic factor, as human capital, career adaptability, organisational support, and career-management mechanisms can shape how individuals convert available resources into career outcomes. The review further shows that career-management practices may function either as mechanisms for reducing inequality or as mechanisms through which inequality is reproduced, depending on their accessibility and distribution across socioeconomic groups. Career mobility therefore represents an important link between individual career development and broader social and economic mobility. The review identifies the need for more longitudinal, cross-contextual, and multilevel research examining how career-management mechanisms influence the capacity of Generation Z to convert capabilities into sustained career and socioeconomic mobility, thereby contributing to inclusive economic development.

The Influence of Brand Ambassador and Product Quality on Consumer Purchase Interest in Lain Hati Coffee Products, Cikupa Branch, Tangerang Regency

Elsa Meilani, Suryadi Marthadinata — Sat, 10 Oct 2026 14:40:20 +0000

The decline in sales of Kopi Lain Hati Cikupa Branch indicates the need to identify factors that can strengthen consumer purchasing interest. This study aims to determine the effect of Brand Ambassador and Product Quality on Consumer Purchasing Interest, both partially and simultaneously. This study uses a quantitative approach with a causal associative method. The study population is consumers of Kopi Lain Hati Cikupa Branch with a sample of 96 respondents determined using purposive sampling and the Cochran formula. Data were collected through observation and questionnaires with a five-point Likert scale, then analyzed using SPSS 26 through validity tests, reliability, classical assumptions, simple and multiple linear regression, correlation, coefficient of determination, t-test, and F-test. The results showed that Brand Ambassador had a positive and significant effect on Consumer Purchasing Interest with a t-value of 14.116 and a significance of 0.000. Product Quality also had a positive and significant effect with a t-value of 12.679 and a significance of 0.000. Simultaneously, both variables had a significant effect with an F-value of 123.608 and a significance level of 0.000, and explained 72.7% of the variation in Consumer Purchase Intention. In conclusion, strengthening Brand Ambassadors and Product Quality are important aspects in increasing consumer purchase intention.

Participatory Governance In Mitigating Coastal Erosion At Biru Kersik Beach In Kutai Kartanegara Regency

Nurpadillah Ramadani, Desie Andreastuti — Sun, 11 Oct 2026 02:08:35 +0000

This study aims to analyze participatory governance in addressing coastal erosion at Biru Kersik Beach and to identify factors hindering participatory governance in addressing coastal erosion at Biru Kersik Beach. A descriptive qualitative method was used. The study focused on transparency, accountability, collaboration, and community participation in addressing coastal erosion, as well as factors hindering their implementation. Data sources were obtained from informants consisting of village officials, community groups, and other relevant parties through observation, interviews, and documentation. Data analysis utilized an interactive analysis model. The results indicate that participatory governance has been implemented through the involvement of the government, the community, and non-governmental actors in various coastal erosion mitigation programs. This is demonstrated through information transparency, program accountability, cooperation among stakeholders, and community participation in coastal protection activities. However, implementation has not been optimal because community involvement remains uneven, and the sustainability of the programs still depends on support from specific parties. Identified constraints include limited budgets, insufficient supporting infrastructure, inadequate capacity of source human resources, low awareness among some members of the community, and the dynamic nature of coastal environments. Therefore, institutional capacity building, increased community participation, and adequate resource support are necessary to achieve more effective and sustainable coastal zone management.

Analysis Of Personal Selling And Customer Relationship Management On Partner Satisfaction At The Be’em Bakery Sme In Gorontalo Regency

Putri Astri Rusmansyah, Melan Angriani Asnawi, Zulfia K Abdussamad — Sun, 11 Oct 2026 02:20:49 +0000

This study aims to: (1) determine the effect of personal selling on partner satisfaction at the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts; (2) determine the effect of customer relationship management on partner satisfaction at the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts; (3) to determine the simultaneous effect of personal selling and Customer Relationship Management on partner satisfaction at the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts. This study employs a quantitative approach using a survey method. Data collection was conducted by distributing questionnaires to 63 online and 50 offline respondents selected using purposive sampling. The population in this study consists of partners collaborating with the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts. Data analysis was conducted using descriptive statistical tests, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS version 23. Based on the research results: (1) Personal selling has a positive and significant effect on partner satisfaction (calculated t = 3.388 > table t = 1.982; sig. 0.001 < 0.05), (2) Customer Relationship Management (CRM), meaning there is no significant effect of CRM on partner satisfaction. (t-calculated 1.804 < t-table 1.982; sig. 0.074 > 0.05), (3) simultaneously, both variables have a significant effect on partner satisfaction (F-calculated 6.962 > F-table 3.08; sig. 0.001 < 0.05), with an R-squared of 0.112, meaning that personal selling and Customer Relationship Management account for 11.2% of the variation in partner satisfaction, while the remainder is influenced by other variables outside the scope of this study. These findings indicate that personal selling plays a more dominant role than Customer Relationship Management in creating partner satisfaction at the Be’em Bakery MSME in Gorontalo Regency.

TikTok Promotions and Brand Image as Determinants of Purchase Decisions for JFLOAT BakeHouse

Velika Martina Kiroyan, Tineke Wolok, Mohamad Agus Salim Manoarfa — Sun, 11 Oct 2026 02:39:17 +0000

This study aims to analyze the influence of TikTok social media promotions and brand image on purchasing decisions for JFLOAT BakeHouse products in Gorontalo City. The study employs a quantitative approach using a survey method. The study population consists of 12,780 JFLOAT BakeHouse consumers who made purchases between 2022 and 2024. The sample was determined using purposive sampling based on Yamane’s formula, resulting in 100 respondents. Data were collected through observation, questionnaires, and interviews, then analyzed using multiple linear regression with the aid of SPSS. The results indicate that social media promotion has a positive and significant effect on purchasing decisions. Brand image also has a positive and significant effect on purchasing decisions. Simultaneously, social media promotions and brand image have a positive and significant effect on the purchase decision for JFLOAT BakeHouse products in Gorontalo City. Social media promotions—through content creation, content sharing, connecting with consumers, and community building—are able to increase consumer interest and provide information to consumers. Meanwhile, brand image strengthens perceptions, trust, and product value in the purchase decision-making process. Based on these results, TikTok social media promotion and brand image are factors related to JFLOAT BakeHouse consumers’ purchasing decisions. This study is expected to serve as a basis for consideration in developing promotional activities and strengthening brand image. Strengthening these two aspects can support the delivery of product information to consumers in a more engaging manner.

The Mediating Role of MSME Knowledge in the Effect of Halal Outreach on Participation in Free Halal Certification at the Office of Religious Affairs of Malili

Harliati Machmud, Fasiha Fasiha, Ishak Ishak — Sun, 11 Oct 2026 02:58:10 +0000

This study analyzes the effect of halal outreach conducted by the Office of Religious Affairs (KUA) of Malili on the knowledge and participation of micro, small, and medium enterprises (MSMEs) in the free halal certification program (Sehati), and examines the mediating role of MSME knowledge. Employing a quantitative associative-causal design, the study surveyed 80 MSME owners in Malili District, East Luwu Regency, who had attended halal outreach sessions and were selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire administered online and face to face, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with 500 bootstrap subsamples. The results show that halal outreach has a positive and significant effect on MSME knowledge (β = 0.336; p = 0.003), and MSME knowledge has a positive and significant effect on MSME participation (β = 0.453; p = 0.003). In contrast, halal outreach has no direct effect on participation (β = 0.060; p = 0.809). MSME knowledge fully mediates the effect of halal outreach on participation (indirect effect = 0.152; p = 0.048; VAF = 71.6%). These findings indicate that outreach encourages participation only when it succeeds in improving knowledge, particularly regarding certification procedures and required documents. The KUA should therefore adopt measurable knowledge gains as the indicator of outreach success and provide assistance until halal certificates are issued.

The Role of SMEs in Promoting Decent Work and Sustainable Economic Growth

Irham Maulana Trie Chutsi, Dien Mardhiyah — Sun, 11 Oct 2026 03:46:10 +0000

Small and Medium Enterprises (SMEs) play an important role in supporting inclusive economic development; however, challenges remain in transforming business growth into quality employment and sustainable economic outcomes. This study aims to examine the role of SME capability and sustainable business practices in promoting decent work creation and sustainable economic growth within the Sustainable Development Goal 8 (SDG 8) framework. A quantitative research design was applied using a structured questionnaire distributed to 30 SME owners/managers selected through purposive sampling. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS to evaluate the relationships among SME capability, sustainable business practices, decent work creation, and sustainable economic growth. The results indicate that SME capability and sustainable business practices positively influence decent work creation and sustainable economic growth, while decent work creation significantly contributes to sustainable economic growth. The findings also confirm that decent work acts as a partial mediating mechanism between SME-related factors and economic sustainability. This study implies that strengthening SME capabilities and implementing sustainable business practices can support better employment conditions and contribute to the achievement of inclusive and sustainable economic development.

Students’ Perceptions Of Qris As An Alternative Digital Payment Method In Higher Education

Rusli Rusli, Syamsul Arifin, Abu Darim, Nuryadi Nuryadi — Sun, 11 Oct 2026 04:02:03 +0000

The growth of digital transactions has encouraged the use of QR-based payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to examine students’ perceptions of QRIS as a digital payment alternative and identify the obstacles encountered in its use at STIE Pemuda. The study employed a qualitative descriptive approach with nine active students selected through purposive sampling. Data were obtained through open-ended questionnaires, semi-structured interviews, observation, and audio recording, then analyzed using the Miles and Huberman interactive model. The findings indicate that students generally perceive QRIS positively because it makes payments easier, faster, more practical, efficient, comfortable, and relatively secure. Students also support the potential implementation of QRIS for administrative services, canteens, cooperatives, and student activities on campus. The main obstacles are unstable internet connections, application disruptions, device conditions such as depleted batteries, and the fact that not all merchants accept QRIS. The findings suggest that wider QRIS implementation should be accompanied by adequate digital infrastructure, service reliability, and user education.The growth of digital transactions has encouraged the use of QR-based payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to examine students’ perceptions of QRIS as a digital payment alternative and identify the obstacles encountered in its use at STIE Pemuda. The study employed a qualitative descriptive approach with nine active students selected through purposive sampling. Data were obtained through open-ended questionnaires, semi-structured interviews, observation, and audio recording, then analyzed using the Miles and Huberman interactive model. The findings indicate that students generally perceive QRIS positively because it makes payments easier, faster, more practical, efficient, comfortable, and relatively secure. Students also support the potential implementation of QRIS for administrative services, canteens, cooperatives, and student activities on campus. The main obstacles are unstable internet connections, application disruptions, device conditions such as depleted batteries, and the fact that not all merchants accept QRIS. The findings suggest that wider QRIS implementation should be accompanied by adequate digital infrastructure, service reliability, and user education.The growth of digital transactions has encouraged the use of QR-based payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to examine students’ perceptions of QRIS as a digital payment alternative and identify the obstacles encountered in its use at STIE Pemuda. The study employed a qualitative descriptive approach with nine active students selected through purposive sampling. Data were obtained through open-ended questionnaires, semi-structured interviews, observation, and audio recording, then analyzed using the Miles and Huberman interactive model. The findings indicate that students generally perceive QRIS positively because it makes payments easier, faster, more practical, efficient, comfortable, and relatively secure. Students also support the potential implementation of QRIS for administrative services, canteens, cooperatives, and student activities on campus. The main obstacles are unstable internet connections, application disruptions, device conditions such as depleted batteries, and the fact that not all merchants accept QRIS. The findings suggest that wider QRIS implementation should be accompanied by adequate digital infrastructure, service reliability, and user education.

Trust as a Bridge: Digital Marketing Capability, Product Certification, and Repurchase Intention in E-Commerce

Michael Ch. Raintung, Sjendry S. R. Loindong, Raymond Christian Kawet — Mon, 12 Oct 2026 05:52:28 +0000

Not every online seller competes on equal terms. A home-scale food producer with a good product but a neglected storefront is, in effect, competing against sellers with better photographs. This study asks how two very different kinds of seller signal - competence, expressed through digital marketing capability, and safety, expressed through product legal certification - reach the consumer, and whether they arrive through the same psychological door.

We survey 100 consumers of Kacang Tore Kawangkoan, a traditional fried snack from Minahasa Regency, North Sulawesi, and estimate a partial least squares model. Trust turns out to matter more than either signal on its own. Digital marketing capability and product legal certification each raise customer trust, and trust is by a wide margin the strongest single predictor of repurchase intention (beta = 0.548). The two signals, though, do not reach loyalty in the same way. Digital marketing capability retains a small but significant direct effect on repurchase (beta = 0.168, p = 0.033), so trust only partly carries it. Product legal certification has no significant direct effect (beta = 0.092, p = 0.248); its entire contribution travels through trust. One signal opens the door, the other is read at the door, and only the first gets a consumer back inside. We discuss what this asymmetry implies for certification policy among micro, small and medium enterprises, and why displaying a certificate is not the same as communicating one.

Keywords: Digital marketing capability; product legal certification; customer trust; repurchase intention; PLS-SEM; local food products

Development Strategy of the Panyaweuyan Terraced Natural Tourism Destination in Majalengka Regency, West Java

Muhammad Muflih Fawwaz Tahir — Mon, 12 Oct 2026 06:04:49 +0000

Panyaweuyan Terraces is a natural tourist destination in Majalengka Regency, West Java, characterized by its distinctive terraced agricultural landscape in a hilly area. This unique landscape has significant potential for development as a nature tourism, agrotourism, and educational tourism destination. However, its development still faces several challenges, including road access conditions, limited parking capacity, cleanliness, tourist safety, and the competence of human resources in tourism management. This study aims to analyze the internal and external conditions and formulate development strategies for the Panyaweuyan Terraces natural tourism destination. The study employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data analysis consists of data reduction, data presentation, and conclusion drawing, while strategy formulation uses SWOT analysis. The results indicate that the destination's strengths include the beauty of its terraced landscape, the availability of basic facilities, management services, the involvement of Karang Taruna (local youth organization), human resource collaboration, government support, and strong natural potential. The main weaknesses include cleanliness, safety, parking capacity, and human resource competence. Development opportunities include government support, the utilization of social media and digital technology, the development of educational tourism and agrotourism, and the growing family and younger-generation tourist segments. The main threat is competition from other tourist destinations in the surrounding area. Development strategies focus on strengthening landscape-based tourism, developing educational tourism and agrotourism, improving facility quality and safety, enhancing cleanliness, strengthening human resource competence, optimizing digital promotion, and fostering collaboration among stakeholders while preserving the agricultural landscape character and increasing local community involvement

The Effect Of Parasocial Relationships, Influencer Attributes, Quality Uncertainty And Product Suitability On Impulse Buying In Live Streaming Influencer Willie Salim

Moh Afdal Daeng Patujuh, Nabila Kharimah Verdy — Mon, 12 Oct 2026 06:22:41 +0000

The development of digital technology and social media has transformed the way consumers make purchasing transactions, particularly through live streaming, which enables direct interaction between influencers and audiences. This condition encourages the formation of parasocial relationships that can influence impulsive purchasing behavior. Amid increasingly competitive digital marketing, understanding the factors that influence impulse buying is important for businesses and influencers. This study aims to examine the effects of attractiveness, trust, interactivity, and self-disclosure on parasocial relationships, as well as the effects of parasocial relationships on product quality uncertainty, product fit uncertainty, and impulse buying. It also examines the effects of product quality uncertainty and product fit uncertainty on impulse buying in the context of influencer Willie Salim's live streaming. This study employed a quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was selected using purposive sampling, involving 300 respondents who were followers and viewers of Willie Salim's live streaming. The results show that attractiveness, trust, interactivity, and self-disclosure have positive and significant effects on parasocial relationships. Furthermore, parasocial relationships have negative and significant effects on product quality uncertainty and product fit uncertainty, while having a positive and significant effect on impulse buying. Product quality uncertainty and product fit uncertainty also have negative and significant effects on impulse buying. Thus, all hypotheses (H1–H9) are supported. These findings indicate that parasocial relationships formed through interactions with influencers not only increase consumers' tendency to engage in impulse buying but also reduce uncertainty regarding product quality and product fit, which subsequently contributes to impulse buying behavior in the context of live streaming.

The Effect of Accounting Literacy and Tax Literacy on Individual Taxpayer Compliance in Filing Annual Tax Returns in Jambi City

Desri Liana Putri, Eka Julianti Efris Saputri, Rian Fitra Apriandi — Mon, 12 Oct 2026 06:49:45 +0000

This study aims to examine and analyze internal control over pension fund payments, the quality of service provided to pension recipients, and the impact of internal control over pension fund payments on service quality at PT TASPEN (Persero), Jambi Branch. A quantitative approach was employed, utilizing a sample of 100 pension recipients. Data analysis techniques included descriptive analysis, simple linear regression, the t-test, and the coefficient of determination (R²). The results indicate that internal control over pension fund payments achieved a mean score of 4.07 (categorized as "good"), while service quality for pension recipients achieved a mean score of 4.06 (also categorized as "good"). The t-test results showed a calculated t-value of 57.668 with a significance level of p < 0.001, demonstrating that internal control over pension fund payments has a positive and significant effect on service quality for pension recipients. An R-squared value of 0.971 indicates that internal control explains 97.1% of the variation in service quality, with the remaining 2.9% attributed to factors outside the research model. Thus, improved implementation of internal control over pension fund payments leads to better service quality for pension recipients at PT TASPEN (Persero), Jambi Branch. These findings complement previous studies that tended to examine internal control and service quality separately

Analysis of the Implementation of Accounting Information Systems in Enhancing the Effectiveness of Financial Management for MSMEs

Mon, 12 Oct 2026 07:03:32 +0000

This study aims to analyze the implementation of Accounting Information Systems (AIS) in enhancing the effectiveness of financial management for MSMEs. A qualitative approach with a descriptive design was employed. The study utilized a literature review methodology, drawing on secondary data sources such as scientific journals, academic books, conference proceedings, and official documents obtained via online platforms. Data analysis followed the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The results indicate that the implementation of AIS plays a crucial role in improving MSME financial management effectiveness by facilitating structured transaction recording, enabling faster access to financial information, and supporting the management of cash, accounts receivable, accounts payable, and inventory. The information generated can also serve as a basis for business evaluation and decision-making. However, implementation faces challenges, including limited accounting and technological competencies, reliance on manual recording habits, inconsistent record-keeping, constraints regarding costs and infrastructure, and the commingling of personal and business finances. Thus, the effectiveness of AIS depends not only on the technology used but also on user capabilities and consistent application. Strengthening competencies and providing guidance are essential to ensure the optimal and sustainable utilization of AIS.

School Culture and Facilities as Predictors of Student Learning Outcomes in Catholic Junior High Schools in North Central Timor Regency

Milburga N. Syriani, Stefanus Lio, Henny A. Manafe — Mon, 12 Oct 2026 07:16:56 +0000

Student learning outcomes are an important indicator of educational quality and are influenced by various factors related to school management and the learning environment. This study aimed to analyze the influence of principal leadership, school culture, and educational facilities and infrastructure on student learning outcomes, both partially and simultaneously, in Catholic junior high schools in North Central Timor Regency. This study employed a quantitative approach with an associative research design. The population and sample consisted of 58 teachers from three Catholic junior high schools, selected using a saturated sampling technique. Data were collected using a questionnaire that met validity and reliability requirements and were analyzed using descriptive statistics and multiple linear regression. The findings showed that principal leadership, school culture, educational facilities and infrastructure, and student learning outcomes were all categorized as very good. Partially, principal leadership did not significantly influence student learning outcomes (p = 0.279), while school culture (p = 0.009) and educational facilities and infrastructure (p = 0.048) had positive and significant effects. Simultaneously, the three independent variables significantly influenced student learning outcomes (F = 21.649; p < 0.001), explaining 54.6% of the variance (R² = 0.546). These findings highlight the importance of strengthening positive school culture and optimizing educational facilities and infrastructure to support improved student learning outcomes.

The Influence of Transformational Leadership Style and Employee Engagement on Employee Job Satisfaction at PT Karya Beton Perkasa Palembang

Namira Reinata, Wita Farla, Reska Rahmatullah, Yos Karimudin, Yomeini Margareth — Tue, 13 Oct 2026 00:30:30 +0000

Job satisfaction is an important factor that influences the productivity and sustainability of an organization. This study aims to analyze the influence of transformational leadership style and employee engagement on employee job satisfaction at PT Karya Beton Perkasa Palembang. The study used a quantitative approach with a survey method. The study population was 51 permanent employees and the entire population was sampled through a saturated sampling technique. Data were collected using a questionnaire with a five-point Likert scale that had met the validity and reliability tests. Data analysis was carried out using multiple linear regression with the help of SPSS version 29 which was preceded by a classical assumption test, and equipped with a correlation coefficient test, coefficient of determination, F test, and t test. The results showed that transformational leadership style had a positive and significant effect on job satisfaction (β = 0.503; p = 0.004), employee engagement also had a positive and significant effect on job satisfaction (β = 0.667; p = 0.013), and both variables simultaneously explained 53.2% of the variation in job satisfaction (Adjusted R² = 0.532). This study concludes that increasing employee job satisfaction can be achieved through the implementation of effective transformational leadership and strengthening employee engagement on an ongoing basis.

The Influence of Role Ambiguity on the Turnover Intention (Study on Workers Aged 22-32 Years in Jakarta)

Gabriela Regina S, Didin Hikmah Perkasa — Tue, 13 Oct 2026 00:41:08 +0000

Role ambiguity is a common problem in the workplace and can affect workers attitudes toward their jobs. A situation where workers lack clarity regarding their duties, responsibilities, and organizational expectations can potentially increase their turnover intention, especially among young workers in the early stages of their career development. This study aims to analyze the effect of role ambiguity on turnover intention among workers aged 22–32 in Jakarta. The study used a quantitative approach with an explanatory research design. Data were collected through an online questionnaire distributed to 100 respondents using a purposive sampling technique. Data analysis was performed using simple linear regression with the help of IBM SPSS. The results showed that role ambiguity had a positive and significant effect on turnover intention. The regression coefficient value of 0.569 with a significance value of 0.000 indicates that the higher the level of role ambiguity perceived by workers, the higher their tendency to have turnover intention. Furthermore, the coefficient of determination (R²) of 0.493 indicates that role ambiguity explains 49.3% of the variation in turnover intentions, with the remainder influenced by factors outside the research model. This finding demonstrates the importance of role clarity in supporting job satisfaction and reducing employee intentions to leave the organization.

The Influence of Contingency Leadership Style and Work Discipline on the Performance of ASN of the Lahat Regency Fisheries Service

Tue, 13 Oct 2026 01:16:43 +0000

Civil Servant performance is an important factor in supporting the achievement of organizational goals, but the performance achievements of the Lahat Regency Fisheries Service still show fluctuations. This study aims to analyze the influence of contingency leadership style and work discipline on the performance of Civil Servant of the Lahat Regency Fisheries Service. The study uses a quantitative approach with a descriptive method. The population consists of 56 Civil Servants, with 53 employees as samples selected using saturated sampling techniques. Data were collected through a Likert Scale questionnaire and analyzed using SPSS through validity tests, reliability, MSI, classical assumptions, multiple linear regression, correlation, determination, F test, and t test. The results showed that contingency leadership style had a negative and insignificant effect on performance, while work discipline had a positive and significant effect on performance. Simultaneously, both variables influenced performance with an Adjusted R Square of 55.2%. In conclusion, work discipline is a factor that plays a significant role in improving Civil Servant performance, while contingency leadership style has not shown a significant effect.

The Influence of Work Environment and Organizational Culture on Employee Performance at PT Modulasi Utama Kontruksi Palembang

Dwi Saputra, Efan Elpanso, Dina Mellita — Tue, 13 Oct 2026 03:21:34 +0000

This research is motivated by the importance of human resources in achieving organizational goals, where employee performance at PT Modulasi Utama Konstruksi Palembang still faces obstacles such as inter-team communication issues, low employee care, and attendance rates that have not met company targets. This study aims to determine and analyze the effect of the work environment and organizational culture on employee performance, both partially and simultaneously. The method used is descriptive quantitative with a field research approach. The sampling technique uses total sampling with a total of 50 respondents representing all company employees. Data were collected through Likert-scale questionnaires and analyzed using classical assumption tests and multiple linear regression. The results show that the work environment and organizational culture have a positive and significant effect on employee performance, both partially and simultaneously, with a contribution of 51.9%. The conclusion of this study is that improvements in the work environment and strengthening of organizational culture can optimally enhance employee performance within the company.

The Influence of Audit Findings and the Level of Dependence on Follow-up of Audit Result Recommendations on Regional Governments in Bengkulu Province

Destika Amelia, Zulkifli Zulkifli, Choiruddin Choiruddin — Tue, 13 Oct 2026 05:13:20 +0000

Follow-up on recommendations from the Audit Board of the Republic of Indonesia (BPK RI) is an important component of strengthening accountability and regional financial governance. However, the completion of audit recommendations in Bengkulu Province remains problematic, requiring the identification of factors that influence follow-up implementation. This study aims to analyze the effects of audit findings and fiscal dependency on the follow-up of BPK RI audit recommendations in local governments in Bengkulu Province. This study employed a quantitative associative approach using secondary data from 11 local governments during 2020–2024, resulting in 55 analytical units. The data were analyzed using panel data regression with the Fixed Effect Model (FEM), along with t-test, F-test, and coefficient of determination. Audit findings had a negative and significant effect on recommendation follow-up, with a probability value of 0.0119 and a coefficient of -0.006455. Fiscal dependency also has a negative and significant effect, with a probability value of 0.0144 and a coefficient of -1.205355. Simultaneously, both variables significantly affected recommendation follow-up, with a probability value of 0.000009 and an explanatory contribution of 51%. Audit findings and fiscal dependency significantly affect BPK RI audit recommendation follow-up both partially and simultaneously.

Synergy of Leadership, Work Competence and Role Clarity in the Disaster Response Process at the Karawang Regency Regional Disaster Management Agency

Evi Komala, Wanta Wanta, Flora Patricia Anggela — Tue, 13 Oct 2026 05:42:08 +0000

The Influence of Content Marketing and Influencer Marketing on Evangeline Perfume Purchasing Decisions in Palembang City

Dwi Prihatini, Addiarrahman Addiarrahman, Agusriandi Agusriandi — Tue, 13 Oct 2026 05:55:23 +0000

This study aims to analyze the influence of product quality and service quality on customer satisfaction at Cafe D'Qaisar in Jambi City, both partially and simultaneously. The study employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to Cafe D'Qaisar customers and subsequently analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests, simultaneous tests, and the coefficient of determination. The results indicate that product quality has a positive and significant effect on customer satisfaction, meaning that higher product quality leads to higher levels of customer satisfaction. Service quality also has a positive and significant effect on customer satisfaction; Thus, improved service enhances customer satisfaction. Furthermore, product quality and service quality collectively demonstrate a positive and significant relationship in boosting customer satisfaction. These findings suggest that enhancing product quality, supported by high-quality service, is a crucial factor in fostering customer satisfaction at Cafe D'Qaisar in Jambi City.

Revealing the Determinants of Tax Avoidance: The Role of Company Characteristics, Corporate Social Responsibility, and Good Corporate Governance in the Energy Sector

Revo Haspi Dwi Putra, Wiwik Tiswiyanti, Misni Erwati — Wed, 14 Oct 2026 06:31:32 +0000

Introduction/Main Objectives: Tax avoidance practices remain a significant issue because they have the potential to reduce state revenue, even when carried out within the framework of tax regulations. Background Problems: A low effective tax rate indicates that companies in the energy sector are attempting to reduce their tax expenses. Novelty (optional): This study examines the influence of firm characteristics, corporate social responsibility, and good corporate governance on financial statement integrity in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. Research Methods This study employs a quantitative approach using secondary data from 14 companies (56 observations). Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Findings/Results: The research results indicate that firm characteristics have a significant direct negative effect on tax avoidance. Meanwhile, corporate social responsibility and good corporate governance have a significant direct positive effect on tax avoidance. Conclusion: These findings indicate that corporate characteristics play a role in minimizing tax fraud, thereby helping to preserve the company's reputation. CSR disclosures and corporate governance practices can serve as a facade to project a positive image, regardless of the aggressiveness of the company's tax planning strategies.

The Impact of Green Accounting, Corporate Social Responsibility, and Firm Size on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2023-2025

Vina Silfiana, Meita Sekar Sari, Siti Khoirina — Wed, 14 Oct 2026 07:43:03 +0000

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility, and Firm Size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange during the 2023–2025 period. This research employed a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The sample was selected using purposive sampling, and the data were analyzed using multiple linear regression with SPSS. Profitability was measured using Return on Assets (ROA), Green Accounting was measured based on the environmental disclosure index, Corporate Social Responsibility was measured using the CSR disclosure index, while Firm Size was measured by the natural logarithm of total assets. The results indicate that, partially, Green Accounting has a negative and significant effect on profitability, Corporate Social Responsibility has a positive and significant effect on profitability, and Firm Size has a negative and significant effect on profitability. Simultaneously, Green Accounting, Corporate Social Responsibility, and Firm Size have a significant effect on the profitability of manufacturing companies. The findings are expected to provide valuable insights for companies in improving financial performance through effective environmental management, social responsibility practices, and optimal management of company size.

The Influence of Digital Marketing and Customer Reviews on Purchase Interest at the Megah Packing Store on Tokopedia

Een Ameliya, Aldila Rahma Putri — Wed, 14 Oct 2026 07:55:08 +0000

This study aims to analyze the effect of Digital Marketing and Customer Reviews on consumer Purchase Intention at Toko Megah Packing on Tokopedia, both partially and simultaneously, which is motivated by fluctuating sales as well as the suboptimal implementation of Digital Marketing strategies and the uneven distribution of Customer Reviews across products. The method used is quantitative associative with a sample of 77 respondents selected using purposive sampling technique from the population of Toko Megah Packing consumers on Tokopedia. The data were collected through a Likert-scale questionnaire and analyzed using classical assumption tests, multiple linear regression, correlation coefficient, coefficient of determination, t-test, and F-test with the assistance of SPSS version 27. The results show that Digital Marketing has a positive and significant partial effect on Purchase Intention, with a t-count of 4,294 > t-table of 1,993 and a significant value of 0.000 < 0.05, with a coefficient of determination 74.5%; Customer Review has a positive and significant partial effect on Purchase Intention, with a t-count of 2,100 > t-table of 1,993 and a significance value of 0.039 < 0.05, with a coefficient of determination of 70.0%; and Digital Marketing and Customer Review simultaneously have a positive and significant effect on Purchase Intention, with an F-count of 116.915 > F-table of 3.12 and a significant value of 0.000 < 0.05, with the regression equation Y = 4.347 + 0.668X₁+ 0.346X₂and a simultaneous coefficient of determination of 76.0%.

The Influence of Audit Findings, Follow-Up on Audit Recommendations, and Budget Realization Effectiveness on Audit Opinions on Financial Reports of City/Regency Governments in East Nusa Tenggara Province

Graceana Januaria Christin Ngaro, Sarlin P. Nawa Pau, Yemima Eka Christi Windya — Wed, 14 Oct 2026 09:27:26 +0000

This research is motivated by the persistent recurring audit findings, incomplete follow-up of audit recommendations, and variations in budget realization effectiveness in local governments in East Nusa Tenggara Province. This study aims to analyze the influence of audit findings, follow-up of audit recommendations, and budget realization effectiveness on audit opinions on Regional Government Financial Reports (LKPD). The study uses a quantitative approach with an explanatory research method. The study population includes 22 district and city governments in East Nusa Tenggara Province using a saturated sampling technique, resulting in 88 panel data observations for the period 2020 to 2023. Secondary data were obtained through literature and documentation studies of LHP, LKPD, LRA, and IHPD, then analyzed using binary logistic regression with the help of SPSS. The results show that audit findings, follow-up of audit recommendations, and budget realization effectiveness do not significantly influence audit opinions, either partially or simultaneously. The Nagelkerke R Square value of 0.081 indicates that the three variables are only able to explain 8.1% of the variation in audit opinions. This study concludes that local government audit opinions are influenced by broader factors than the three variables tested, so it is necessary to strengthen the quality of regional financial management and reporting as a whole.

The Effect of Price to Book Value, Inflation Rate, and Us Dollar Exchange Rate on Stock Prices (A Case Study of Five Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2014–2025)

Dian Wahyu Saputra, Nur Salma, Rina Loliyana — Wed, 14 Oct 2026 09:38:02 +0000

This study aims to examine the effect of Price to Book Value (PBV), inflation rate, and the US dollar exchange rate on stock prices of five manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014–2025. This research employed a quantitative method with an associative approach. The sample was selected using purposive sampling, resulting in five manufacturing companies. Secondary data were obtained from company annual reports, Statistics Indonesia (BPS), Bank Indonesia (BI), and the Indonesia Stock Exchange (IDX). The data were analyzed using multiple linear regression with SPSS version 26. The results indicate that Price to Book Value (PBV) has no significant effect on stock prices. The inflation rate has a positive and significant effect on stock prices, while the US dollar exchange rate has a negative and significant effect on stock prices. Simultaneously, the three independent variables significantly affect stock prices, with an Adjusted R Square of 0.558, indicating that 55.8% of the variation in stock prices is explained by the model, while the remaining 44.2% is explained by other variables outside this study.

The Role Of Board Of Directors' Characteristics In Enhancing Corporate Profitability In Consumer Non-Cyclical Companies

Enriqco Rendhi Julian Mahardhika, Henny Wirianata — Wed, 14 Oct 2026 09:48:19 +0000

This study aims to examine the effect of board size, board gender diversity, and board age on profitability, measured by Return on Assets (ROA), in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024, with firm size and leverage as control variables. The study employs a quantitative approach using secondary data from companies' annual reports and financial statements. Purposive sampling yielded 73 companies with 292 firm-year observations, which were reduced to 279 observations after 13 outliers were removed. The data were analyzed using multiple linear regression in SPSS version 19. The results show that board size (B = 0.001; p = 0.573) and board gender diversity (B = 0.020; p = 0.447) have no significant effect on ROA, whereas board age has a positive and significant effect (B = 0.003; p < 0.001). Among the control variables, leverage has a significant negative effect on ROA, while firm size has no significant effect. The model explains 20.5% of the variation in ROA (adjusted R² = 0.205). These findings indicate that the experience and maturity of directors are more relevant to asset-management efficiency in this sector than the number of directors and the proportion of female directors.

The Influence of Transformational Leadership Style, Work Motivation and Job Satisfaction on Employee Performance in Logistics Companies

Putri Octarica Maharani, Lukman Cahyadi — Wed, 14 Oct 2026 10:51:16 +0000

Human resources (HR) are a crucial factor in a company's success, especially in the logistics service industry, which demands optimal employee performance to support smooth operations and service. Employee performance is influenced by various factors, including leadership style, work motivation, and job satisfaction. Therefore, this study aims to analyze the influence of transformational leadership style and work motivation on employee performance, both directly and indirectly through job satisfaction as a mediating variable. This study uses a quantitative approach with a causal research design. Data were collected through the distribution of questionnaires to 130 employees of PT Nusantara Card Semesta in Jakarta, and then analyzed using the (PLS-SEM) method. The research results indicate that transformational leadership style and work motivation have a positive and significant impact on job satisfaction as well as employee performance. Furthermore, job satisfaction has been shown to mediate the relationship between transformational leadership style and work motivation on employee performance. These findings suggest that improving the quality of leadership and effectively managing work motivation can enhance job satisfaction, which in turn positively affects employee performance. The implications of this study provide recommendations for logistics service companies to strengthen transformational leadership practices and create strategies to improve motivation and job satisfaction to sustainably support employee performance.

Determinants of Lowland Rice Farming Profitability in a Semi-Arid Agroecosystem: A Regression-Based SmartPLS Analysis of the Sejahtera Farmer Group in Noelbaki, Indonesia

Welly Jantika Tualaka, Tomycho Olviana, Yakobus C. W. Siubelan — Wed, 14 Oct 2026 12:20:21 +0000

Lowland rice farming in East Nusa Tenggara, Indonesia, operates within a semi-arid agroecosystem where rainfall variability, production costs, labor requirements, and access to farm inputs influence economic performance. This study analyzes the determinants of lowland rice farming profitability among all 60 members of the Sejahtera Farmer Group in Noelbaki Village, Kupang Regency. A quantitative census design was employed. Primary data were collected through questionnaires, interviews, and field observations, while secondary data were obtained from statistical and village-level sources. Farm profitability was represented by the revenue-cost ratio (R/C ratio), and the effects of land area, labor, seed, and fertilizer were evaluated using multiple linear regression implemented through the SmartPLS regression workflow. The respondents cultivated 125.42 ha and produced 1,051,700 kg of paddy during one production season. Total revenue reached IDR 11.175 billion, total production cost was IDR 802.067 million, and net farm income was IDR 10.373 billion. The average R/C ratio was 14.04 and the average B/C ratio was 13.04. The regression model produced R² = 0.613 and adjusted R² = 0.586 and was statistically significant (F = 22.596; p = 0.001). Land area had a positive and significant effect on profitability (coefficient = 5.822063; p = 0.001911), whereas labor had a negative and significant effect (coefficient = -0.000878; p = 0.003242). Seed use (p = 0.498795) and fertilizer use (p = 0.754051) were not statistically significant. The findings indicate that profitability in this semi-arid rice-farming system is more closely associated with farm scale and labor efficiency than with simply increasing seed and fertilizer quantities. Management-oriented extension, more efficient labor allocation, improved farm budgeting, and input use aligned with agronomic and economic requirements are therefore important for strengthening farm profitability.

The Influence of Understanding Profit-Sharing and Knowledge of Usury on The Decision to Become a Customer of Bank 9 Jambi Sharia

Suci Wulandari, Efni Anita, Eri Nofriza — Wed, 14 Oct 2026 12:46:19 +0000

This research aims to find out the influence of the understanding of profit sharing and knowledge of riba on the decision to become a customer of Bank 9 Jambi Sharia in Jambi City, both partially and simultaneously. This research uses a quantitative approach with data obtained through the distribution of questionnaires to 99 respondents. Data analysis techniques include instrument testing, classical assumption testing, multiple linear regression, t-test, F-test, and coefficient of determination with the help of SPSS version 25. The results of the research show that the understanding of profit sharing has a positive and significant influence on the decision to become a customer, with a t value of 6.912 and a significance of 0.000. Knowledge of usury also has a positive and significant influence on the decision to become a customer, with a t value of 5.207 and a significance of 0.000. Simultaneously, the two variables have a significant influence on the decision to become a customer, with an F value of 74.073 and a significance of 0.000. The Adjusted R Square value of 0.599 shows that the understanding of profit sharing and knowledge of usury can explain 59.9% of the variation in the decision to become a customer, while 40.1% is influenced by other factors outside of the study.

The Influence of Digital Promotion and Information Overload on Gen Z's Consumptive Behavior Mediated by Sharia Financial Management (A Study of Shopee Users)

Gustina Angreani, Anzu Elvia Zahara, Beid Fitrianova Andriani — Wed, 14 Oct 2026 14:14:43 +0000

This study aims to analyze the influence of digital promotion and information overload on the consumptive behavior of Generation Z Shopee users, mediated by Sharia-compliant financial management. A quantitative approach utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM) was employed. The results indicate that information overload and digital promotion have a positive and significant effect on consumptive behavior. Conversely, neither information overload nor digital promotion significantly affects Sharia-compliant financial management, nor does Sharia-compliant financial management significantly influence consumptive behavior. Mediation analysis reveals that Sharia-compliant financial management does not mediate the impact of information overload or digital promotion on consumptive behavior. These findings suggest that the consumptive behavior of Generation Z Shopee users is driven more directly by informational stimuli and digital promotions than through the mechanism of Sharia-compliant financial management.

Community Understanding Literacy Regarding Sharia Insurance In Samura Village, Kabanjahe District

Thu, 15 Oct 2026 07:55:34 +0000

Insurance literacy is a crucial aspect in helping the public understand the benefits, types, mechanisms, and protection provided by insurance. However, public understanding of insurance remains low, particularly among rural communities and groups with limited access to information. This study aims to describe the level of public understanding regarding insurance based on a review of previous research and findings from literacy activities conducted with merchants in Samura Village, Kabanjahe District. The study employs a descriptive-qualitative method using a literature review approach and field observations. Data were obtained from previous studies on insurance literacy among rural communities, Generation Z, and Sharia insurance, as well as from literacy activities involving five merchants in Samura Village. The review indicates that low insurance literacy is linked to limited information, education, and understanding of insurance benefits and mechanisms. Field findings reveal that out of the five merchants interviewed, only one understood insurance, while the other four lacked a proper understanding. These results demonstrate that direct education and outreach are still necessary to improve public understanding. Literacy activities need to be conducted in a simple, communicative manner tailored to the community's conditions and needs. By increasing insurance literacy, it is hoped that the public will understand the protective function of insurance and be able to consider insurance products that align with their needs and financial capabilities

Digitalization Of MSME Payments Through Qris Gopay Merchant To Support Economic Growth In Saitnihuta Village

Thu, 15 Oct 2026 08:07:22 +0000

Payment digitalization is one form of technological development that can support MSME activities. However, some MSME actors in Saitnihuta Village still rely on cash payments and have not yet optimally utilized digital payment systems. This KKN work program aimed to provide education and assistance on the use of the Quick Response Code Indonesian Standard (QRIS) through GoPay Merchant for MSME actors in Saitnihuta Village. The activity was carried out through several stages, including observation, education, socialization, assistance, and practical implementation of QRIS. The results showed an increase in MSME actors’ understanding of digital payments, with eight stores willing to use QRIS, and some of them had begun implementing it in their daily transactions. This activity provided an alternative non-cash payment method for business owners and consumers and served as an initial step in supporting the digitalization of MSMEs and the development of economic activities in Saitnihuta Village.

Utilization of the AHP Method as a Decision-Making Tool for Polybag Supplier Selection at PT X

Gustiyan Taufik Mahardika, Raissa Arham Delyuzar, Amirah Nurdin — Thu, 15 Oct 2026 08:47:31 +0000

The issue of managing supplier performance presents a significant challenge in the smooth functioning of a company's supply chain, particularly in the manufacturing industry. The challenges faced include delays in raw material deliveries, discrepancies in the quantity received versus the order, and product quality not meeting the specified standards. These problems have the potential to disrupt production processes and the operational efficiency of the company. At PT X, these issues specifically occur with the polybag supplier. Therefore, a study will be conducted to address this problem. This research uses the Analytical Hierarchy Process (AHP) method as a decision-making tool to determine the priority of polybag suppliers based on several criteria discussed with expert respondents. The AHP method is chosen for its ability to break down complex issues into a hierarchical structure and assign weights to each criterion based on pairwise comparisons. The AHP analysis results show that the timeliness of delivery is the highest priority factor, with a weight of 0.462, surpassing cost, quality, and service. Based on the global priority weight calculation, PT Bintang is established as the best polybag supplier with the highest score (0.460), followed by PT Plastik (0.306) and PT Nusa (0.233). Therefore, PT Bintang is recommended as the primary choice to ensure the smooth operation of the company.

Analysis Of Factors Influencing The High Rate Of Patient Referrals At The Regional Specialized Dental And Oral Hospital Of South Sulawesi Province

Fatma Sudirman, Mustamim Mustamim, Muhammad Basir — Thu, 15 Oct 2026 09:02:40 +0000

The high rate of patient referrals from Community Health Centers (Puskesmas) to the Regional Specialized Dental and Oral Hospital (RSKD) of South Sulawesi Province has become an important issue in healthcare services. This condition may lead to excessive workloads, long waiting times, and decreased service effectiveness at higher-level healthcare facilities. This study aimed to analyze the effects of healthcare service quality, government policies, and the level of public knowledge on the high rate of patient referrals at the RSKD Dental and Oral Hospital of South Sulawesi Province. The study population consisted of all referred patients who visited the RSKD Dental and Oral Hospital of South Sulawesi Province during the period from October to December 2025, totaling 18,956 patients, with a sample of 100 respondents selected using accidental sampling. Data were collected through structured questionnaires and official hospital documents. Data analysis included univariate analysis, bivariate analysis using the Chi-Square test, and multivariate analysis using multiple logistic regression to determine the partial and simultaneous effects of the independent variables on patient referrals. The results showed that the majority of patients rated the quality of healthcare services as good (74%), considered government policies appropriate (82%), and had a good level of knowledge (72%). The bivariate analysis indicated that all independent variables were significantly associated with patient referrals. Multiple logistic regression showed that healthcare service quality had a negative and significant effect on patient referrals, whereas government policies had no significant effect. Certain categories of public knowledge also had a significant negative effect. Simultaneously, the three independent variables significantly affected patient referrals. In conclusion, improving healthcare service quality and public knowledge can reduce the likelihood of high referral rates. It is recommended that the RSKD improve service quality, provide oral and dental health education to the community, and monitor the implementation of government policies to make the referral system more efficient and effective.

Analysis Of Digital Literacy-Based Human Resource Empowerment As A Strategy For Strengthening Culinary Msmes

Ikhah Malikhah, M. Chaerul Rizky, Natasya Mandafani — Thu, 15 Oct 2026 09:22:12 +0000

Culinary MSME owners are now expected to be present in digital spaces, yet owning a mobile device does not guarantee the ability to use it to grow a business. This study examines the level of digital literacy among human resources (HR) in culinary micro, small, and medium enterprises (MSMEs) in Binjai Estate Village, Binjai City, how HR empowerment efforts take place, and what they mean for business development. A descriptive qualitative approach with a case study design was used. Data were collected from 12 key informants (business owners and managers) through semi-structured interviews, field observation, document analysis of social media accounts and business records, and a focus group discussion (FGD). The analysis followed the interactive model of Miles, Huberman, and Saldaña, with source and method triangulation to safeguard the trustworthiness of the data. The findings show that informants' digital literacy was at a basic to early-intermediate level. All informants used smartphones and instant messaging applications to communicate with customers, but only about four to five promoted their products consistently on social media. Knowledge of digital security and customer data management remained limited. HR empowerment took place informally, through self-directed learning, help from family, and information exchange among business owners, while digital activity was concentrated in the owner. About half of the informants experienced early benefits in the form of wider customer reach and faster ordering, but effects on turnover and business sustainability were not yet visible. These results point to the importance of practical, contextual, and continuous mentoring that involves universities and local government.

The Effect of Organizational Commitment, Budget Goal Clarity, and Budgetary Participation on Managerial Performance: A Study of Regional Government Organizations in Jambi City

Putri Sabela Apriliyani, Ilham Wahyudi, Riski Hernando — Thu, 15 Oct 2026 21:11:28 +0000

This study aims to examine the effect of organizational commitment, budget goal clarity, and budgetary participation on managerial performance. This study was conducted among Regional Government Organizations (OPDs), specifically government agencies and departments in Jambi City. The study employed a purposive sampling method based on three predetermined criteria. The population consisted of structural officials at Echelon II, Echelon III, and Echelon IV levels, with a total of 72 respondents. This study employed a quantitative research approach. Primary data were collected through questionnaires and used as the main source of research data. Multiple linear regression analysis using SPSS version 26 was employed to analyze the data. Hypothesis testing was conducted using the t-test to examine the partial effects of each independent variable and the F-test to examine their simultaneous effect. The results indicate that organizational commitment, budget goal clarity, and budgetary participation simultaneously have a significant effect on managerial performance in the Regional Government Organizations of Jambi City. Partially, organizational commitment does not have a significant effect on managerial performance. Meanwhile, budget goal clarity and budgetary participation have a significant effect on managerial performance in the Regional Government Organizations of Jambi City.

Policies for the Protection of Indonesian Migrant Workers from an Islamic Economics Perspective: An Analysis of the Principles of Justice and Humanity

Thu, 15 Oct 2026 21:27:28 +0000

This study examines policies for the protection of Indonesian migrant workers through the framework of Islamic economics, with a focus on the principles of justice and humanity. Migrant workers are a vital asset to the national and global economies, yet they face various social, legal, and economic risks and vulnerabilities, including exploitation and human trafficking. The analysis examines national legal norms and regional instruments, and evaluates policy implementation based on the principles of maqāṣid al-sharī‘ah—such as ḥifẓ al-māl, ḥifẓ al-nafs, and ḥifẓ al-‘aql—which reveal gaps and challenges in the implementation of protection measures. In addition, the study adopted a systematic literature review (SLR) methodology to collect secondary data from official documents, institutional reports, and relevant scholarly articles. Through content and thematic analysis, it was found that although regulations have undergone positive changes, the reality on the ground still reveals a gap between norms and implementation. Therefore, this study recommends a Sharia-based economic policy model that emphasizes gender justice, the protection of human rights, and improved coordination among relevant actors to ensure comprehensive protection for Indonesian migrant workers.

The Effect Of Capital Expenditure, Proper Sanitation, Dependency Ratio, And Poverty Line On The Human Development Index In Jambi Province

Keke Aprianti, Hardiani Hardiani, Helen Parkhurst — Thu, 15 Oct 2026 22:15:10 +0000

This study aims to analyze the development of capital expenditure, improved sanitation, the dependency ratio, and the poverty line, and to examine their effects on the Human Development Index (HDI) across the regencies and municipalities of Jambi Province during 2015–2025. A quantitative, associative research design with secondary panel data was employed. Model selection tests identify the Random Effect Model (REM) as the most appropriate estimator. The results show that capital expenditure has a negative and insignificant effect on the HDI, improved sanitation has a positive and significant effect, the dependency ratio has a negative and insignificant effect, and the poverty line has a positive and significant effect. Simultaneously, all independent variables significantly affect the HDI. These findings suggest that improving human development requires effective allocation of capital expenditure, expanded access to improved sanitation, better management of the population structure to reduce the dependency burden, and enhanced community welfare so that minimum living needs can be fully fulfilled.

Designing a Power BI-Based Visitor Data Visualization for Museum Musik Indonesia as a Basis for Managerial Decision-Making

Izzatul Ulya, Ratnaning Palupi, Dini Resmita, Fatkhur Rochman, Salsabil Salma — Thu, 15 Oct 2026 22:26:49 +0000

Museum Musik Indonesia (MMI) plays a strategic role in preserving Indonesia's musical heritage, but its accumulated visitor data remain static figures in reports and have not been turned into information for managerial decision-making. This study aims to identify the profile and pattern of visits to MMI and to design a Power BI-based visitor data visualization as a managerial decision-support tool. This applied, descriptive quantitative study used 128 visit records for January–June 2026 from the museum's guest book, supplemented by interviews with management to map information needs. The data were processed with descriptive statistics in Microsoft Excel and then visualized with Microsoft Power BI. The results show that university students were the dominant category (53.1%), followed by general visitors (25.8%), communities/institutions (10.2%), school students (7%), lecturers/teachers (2.3%), and unspecified (1.6%). A total of 68.8% of visits came from Malang City. Visits peaked in June 2026 (41.1%) and were lowest in January 2026 (2.3%), indicating a link to the academic calendar. The dashboard presents category composition, domicile distribution, and monthly trends on a single page, and can therefore support seasonal marketing, stronger academic partnerships, and wider promotion. The dashboard has not yet been tested with users, and the data cover only six months.

Sustainability Of Fishery Ecosystems On Sumatra Island : The Role Of Poverty, Fishing Activities, And Population Pressure

Bima Prasetya Kumara, Dina Arini Adipathy — Fri, 16 Oct 2026 02:59:27 +0000

Fisheries are important for food security, employment, income, and coastal livelihoods, but increasing pressure on capture fisheries may undermine the long-term sustainability of fishery-dependent economies. This study examines the roles of poverty, fishing activities, and population pressure in explaining the sustainability-oriented structure of fishery production across 65 regencies/cities on Sumatra Island, Indonesia. The study uses panel data for 2020–2024, producing 324 observations. The Fishery Sustainability Indicator (FSI) is measured as the share of aquaculture production in total fishery production and is interpreted as a production-structure proxy rather than a direct ecological measure of ecosystem health. Poverty is measured by the percentage of the population living in poverty, fishing activities by the number of fishermen, and population pressure by population growth. Panel-data estimation is performed using common, fixed, and random effects, with model selection based on the Chow, Hausman, and Breusch–Pagan tests. The results support the Random Effects Model. Fishing activities have a negative and statistically significant effect on FSI, while poverty and population pressure are statistically insignificant. The overall model is statistically significant. The findings indicate that greater participation in capture fishing is associated with a less sustainability-oriented structure of local fishery production. Policy priorities should therefore include fishing-pressure management, livelihood diversification, sustainable aquaculture, and place-based fisheries governance

The Mediating Role of Financial Performance in the Influence of Good Corporate Governance and Corporate Social Responsibility on Firm Value: Evidence from Indonesian Palm Oil Issuers

Fri, 16 Oct 2026 03:54:44 +0000

This study analyzes the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value through Financial Performance across 14 palm oil issuers listed on the Indonesia Stock Exchange (IDX) (56 firm year observations, 2022–2025 period). Employing a quantitative approach with purposive sampling, data were analyzed using PLS-SEM via SmartPLS 4.0. GCG was proxied by independent commissioners and institutional ownership; CSR disclosure was measured using GRI indicators; Financial Performance was proxied by ROA, ROE, and NPM; and Firm Value was measured using Tobin’s Q, PBV, and PER.

The findings indicate that GCG and CSR exert a positive and significant effect on Financial Performance and Firm Value. Financial Performance also has a significant positive effect on Firm Value and is empirically proven to mediate the relationship between GCG and CSR and Firm Value. The R² values for Financial Performance (0.567) and Firm Value (0.684) confirm the strong explanatory power of the model. These findings emphasize that enhancing the value of palm oil issuers requires integrating good governance and sustainability disclosure with solid profitability performance.

The Effect of Job Stress, Job Satisfaction, and Organizational Commitment on Customer Service Quality among BRI Frontliner Employees in West Jakarta

Vivi Restiani; Yunata Kandhias Akbar — Fri, 16 Oct 2026 05:05:13 +0000

The increasingly competitive banking industry requires banks to maintain consistent customer service quality, particularly through frontliner employees who interact directly with customers. This study aims to examine the effects of job stress and job satisfaction on organizational commitment and the effects of job stress, job satisfaction, and organizational commitment on customer service quality among frontliner employees of Bank Rakyat Indonesia (BRI) in West Jakarta. This study employed a quantitative approach using a survey method involving 200 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that job stress has a significant negative effect on organizational commitment (β = -0.340; t = 8.020; p = 0.000), while its effect on customer service quality is negative but not significant (β = -0.010; t = 0.179; p = 0.858). Job satisfaction has a significant positive effect on organizational commitment (β = 0.782; t = 27.726; p = 0.000) and customer service quality (β = 0.576; t = 9.599; p = 0.000). Organizational commitment also has a significant positive effect on customer service quality (β = 0.274; t = 4.006; p = 0.000). The model explains 66.4% of the variance in organizational commitment and 63.7% of the variance in customer service quality based on the adjusted R² values. These findings indicate that job satisfaction is the strongest predictor of organizational commitment and plays an important role in improving customer service quality, while job stress primarily weakens employees’ commitment to the organization. The findings provide empirical implications for BRI management in strengthening employee satisfaction and organizational commitment while maintaining service quality amid the ongoing digital transformation of the banking industry.

Health Insurance Literacy Measurement Based On Property Measurement And Cross-Cultural Validation (Case Study: Customers Of Pt. Chubb Life Insurance, Medan Branch)

Ali Rahman, Waizul Qarni, Nuri Aslami — Fri, 16 Oct 2026 05:37:20 +0000

This study aims to determine the measurement of health insurance literacy, considering the difficulties many people face when selecting and navigating health insurance plans. Health insurance literacy (HIL) has been discussed as a critical driver for ensuring efficient choice and navigation in a choice-based health insurance system. The research method used in this study was quantitative. This research uses saturated samples, namely taking place at PT. Chubb Life Insurance, Medan Branch, with 37 active insurance customers participating in a 21-item questionnaire. The measurement properties were investigated overall and by linguistic group. Internal reliability was determined using Cronbach's alpha. Criterion validity was examined using SPSS. Construct validity was assessed using factor analysis. The measurement invariance of the HILM across groups was further evaluated using multiple-group confirmatory factor analysis. The HILM-CH results had acceptable to good reliability (alpha between 0.60 and 0.91). Validity indicates that the HILM is a good measure of HIL. Factor analysis revealed a five-factor model and demonstrated acceptable data values (CFI = 0.960; TLI = 0.955; RMSEA = 0.089; SRMR = 0.060). Using the existing five-factor model, measurement invariance was established across the Chinese, Batak, and Jawa.

The Role Of Trust In Mediating The Effects Of Product Ratings And Customer Engagement On Generation Z Satisfaction With Shopee Products In Bekasi Regency

Achmad Zharkasih, Pupung Purnamasari, Tri Ngudi Wiyatmo — Fri, 16 Oct 2026 08:25:19 +0000

Consumer shopping behavior in Indonesia has shifted significantly toward e-commerce platforms, with Shopee dominating the market, particularly among Generation Z. However, high usage frequency does not always translate into consumer satisfaction because of credibility issues in product ratings, review manipulation, and engagement experiences that often fail to foster security and trust. This study examines the direct and indirect effects of product ratings and customer engagement on consumer satisfaction, with consumer trust as a mediating variable. This study used a quantitative explanatory approach with a survey method. The sample included 285 Generation Z respondents (aged 17–27) residing in Bekasi Regency who are active Shopee users and have completed at least one transaction. Purposive sampling was used. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings confirm that product ratings and customer engagement have positive and significant direct effects on consumer satisfaction, as well as indirect effects mediated by consumer trust. Consumer trust partially mediates the relationship between product ratings and satisfaction (VAF = 36.62%) and between customer engagement and satisfaction (VAF = 67.70%). The structural model explains 72.9% of the variance in consumer satisfaction, with trust emerging as the strongest predictor. This study concludes that consumer trust serves as a key psychological mechanism that bridges digital stimuli—both informational (product ratings) and relational (customer engagement)—into affective evaluations of satisfaction, particularly for Generation Z in peri-urban areas. The findings reinforce the integration of Signaling Theory, Social Exchange Theory, and Commitment-Trust Theory within the e-commerce context.

The Effect Of Return On Assets (ROA), Return On Equity (ROE), And Non-Performing Financing (NPF) On The Capital Adequacy Ratio (CAR) At Sharia Commercial Banks 2021–2025

Septiani Septiani, Ihwan Satria Lesmana, Yuliah Yuliah — Fri, 16 Oct 2026 08:47:15 +0000

The Capital Adequacy Ratio (CAR) is a key indicator for assessing a bank’s ability to maintain capital adequacy and manage risks. In Islamic commercial banks, profitability and financing risk factors may influence capital stability. This study aims to determine the effect of Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Financing (NPF) on CAR in Islamic commercial banks during 2021–2025. This study employs a quantitative approach with an associative research design. The study uses secondary data from Islamic commercial banks' annual financial reports. The sample was selected using purposive sampling, resulting in 30 observations. Data analysis used panel data regression with the Fixed Effects Model (FEM). The results indicate that, individually, ROA, ROE, and NPF have no significant effect on CAR, with p-values of 0.8793, 0.7809, and 0.2455, respectively. However, when considered simultaneously, ROA, ROE, and NPF significantly affect CAR, with an F-statistical probability value of 0.000000. The adjusted R-squared value of 0.949543 indicates that the independent variables explain 94.95% of the CAR variation. This study concludes that ROA, ROE, and NPF do not individually affect CAR significantly, but collectively they influence the capital adequacy of Islamic commercial banks. The findings are expected to provide insights for bank management in maintaining profitability, managing financing risk, and strengthening capital.

The Effects Of Leadership, Work Discipline, And The Work Environment On Employee Job Satisfaction (A Case Study at Universitas Islam Nusantara)

Thoriq Nurmubin, Deddy Rusyandi — Fri, 16 Oct 2026 09:08:01 +0000

This study analyzes the influence of leadership, work discipline, and work environment on job satisfaction among educational staff at Universitas Islam Nusantara, a private religious university in Bandung. Unlike previous studies that demonstrated the role of work discipline primarily in operational organizations, this study examines these relationships among non-academic university staff. Statistical diagnostics support the nonsignificant results. A quantitative cross-sectional design was used, based on a census of 86 educational staff, using a five-point Likert-scale questionnaire with 21 items, which was analyzed using multiple linear regression. The results indicate that work environment (β = 0.344; t = 3.407; p = 0.001) and leadership (β = 0.255; t = 2.506; p = 0.014) have positive and significant effects, whereas work discipline does not have a significant effect (β = 0.060; t = 0.599; p = 0.551; 95% CI [−0.161; 0.301]). The model explains 22.7% of the variation in job satisfaction (Adjusted R² = 0.227; F = 9.297; p < 0.001). Work discipline actually had the highest score (81.95%). Still, its range was the narrowest and its contribution to unique variance was only 0.33%, indicating that a high level of a factor is not synonymous with its explanatory power. These findings suggest that in organizations where discipline is already institutionalized, discipline functions more as a basic prerequisite than as a differentiator of satisfaction. Consequently, policy priorities should focus on improving facilities and managerial attention, as well as on the quality of communication and employee engagement by leadership.

Strategy for Strengthening Household Food Security Based on Home-Yard Land Optimization: A Case Study of the Surya Makmur Farmer Group

Ayu Kumala Sari, Herdiana Anggrasari, Wahyu Adhi Saputro — Fri, 16 Oct 2026 09:24:21 +0000

This study seeks to develop solutions for improving household food security by optimizing home gardens managed by the Surya Makmur Farmer Group in Yogyakarta. The study took a descriptive quantitative case-study technique. Primary data were gathered through field observations, document reviews, and interviews with group members (12 important members of the farmer group), while secondary data were sourced from relevant agricultural institutions and literature. Strategic analysis was carried out using the Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), Internal-External (IE), and Strengths-Weaknesses-Opportunities-Threats (SWOT) matrices. The IFE score of 2.58 implies a pretty good internal situation, while the EFE score of 2.72 indicates a relatively strong ability to respond to external opportunities and dangers. The IE matrix assigns the group to Cell V, indicating a hold-and-maintain orientation. The SWOT analysis leads to strategies for high-value commodity diversification, marketing partnerships, information-technology-based marketing, structured group work programs, technical cultivation capacity building, business planning, environmentally friendly cultivation, direct marketing, cultivation standardization, small maintenance teams, annual work planning, and agricultural risk-management training. The findings suggest that home-garden optimization should not be limited to improving output, but should also include organizational strengthening, technical competency, market access, digitalization, and climate risk management.

Product Quality, Promotion, And Price As Determinants Of Gen Z Purchase Decisions For Glad2glow Skincare

Nadia Nadia, Tineke Wolok, Endi Rahman — Mon, 19 Oct 2026 11:51:38 +0000

The development of the cosmetics and skincare industry has created increasingly intense competition among local skincare brands in Indonesia. Consumers, particularly Generation Z, are exposed to various product alternatives and increasingly rely on product quality, promotional activities, and price considerations when making purchasing decisions. This study aims to examine the effects of product quality, promotion, and price on Generation Z's purchase decisions for Glad2Glow skincare products among students of the Faculty of Economics and Business, Universitas Negeri Gorontalo, cohort 2021. This research employed a quantitative approach with a causal research design. The sample consisted of 70 respondents selected using proportionate stratified random sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 21.0. The results indicate that product quality has a positive and significant effect on purchase decisions, with a t-value of 2.131 and a significance value of 0.037. Promotion also has a positive and significant effect on purchase decisions, with a t-value of 7.206 and a significance value of 0.000. Meanwhile, price has a positive but statistically insignificant effect on purchase decisions, with a t-value of 1.779 and a significance value of 0.080. Simultaneously, product quality, promotion, and price have a positive and significant effect on purchase decisions, as indicated by an F-value of 4.346 and a significance value of 0.007. The coefficient of determination (R²) is 0.958, indicating that 95.8% of the variation in purchase decisions is explained by the three independent variables, while the remaining 4.2% is explained by other factors outside the research model. The findings demonstrate that product quality and promotional activities are important considerations in shaping Generation Z's purchase decisions for Glad2Glow skincare.

The Effect of Financial Literacy And Income on Financial Well-Being Through Self-Control as An Intervening Variable in Career Women in Palopo City

Fhadillah Sukma, Goso Goso, Ibrahim Halim — Tue, 20 Oct 2026 02:16:36 +0000

This study aims to analyze the effect of financial literacy and income on the financial well-being of career women, with self-control as a mediating variable. Using a quantitative approach with random sampling techniques, data were collected from 200 independent women in Palopo City through a Google Form questionnaire. The analysis was conducted using PLS with SmartPLS 4 software. The results showed that financial literacy and income have a positive and significant effect on financial well-being, both directly and through the mediation of self-control. In addition, financial literacy and income were also proven to increase self-control, which in turn strengthens financial well-being. Thus, self-control significantly mediates the relationship between financial literacy and income on the financial well-being of career women.

The Influence of Financial Literacy and Financial Planning on The Financial Management of MSMEs in Burau District

Mila Yanti, Samsul Bachri, Sahrir Sahrir — Tue, 20 Oct 2026 03:10:57 +0000

The purpose of this study was to analyze the influence of financial literacy and financial planning on the financial management of MSMEs in Burau District. The approach used in this study is a quantitative method, with a population of 130 MSMEs and a sample of 60 respondents taken using the Slovin formula. Data were collected through questionnaires and analyzed using validity tests, reliability tests, multiple linear regression tests, and T tests (partial), F tests (simultaneous), and R2 tests (determination coefficients). The results of this study indicate that (1) Financial Literacy does not have a significant effect on financial management, (2) financial planning has a significant effect on financial management, and (3) financial literacy and financial planning simultaneously have a significant effect on financial management.

Assessing Ergonomic Risk Levels in Fabrication Work: The Quick Exposure Checklist (QEC) Approach

Rini Alfatiyah, Sofian Bastuti, Marzuki Marzuki — Tue, 20 Oct 2026 03:50:47 +0000

This study aims to evaluate the effectiveness of the Quick Exposure Checklist (QEC) approach in identifying and quantifying ergonomic risks in fabrication work environments, encompassing tasks such as grinding, welding, and turning. The research employs a quantitative approach, utilizing the Quick Exposure Checklist (QEC) to systematically assess ergonomic risks associated with work postures, repetitive movements, and physical strength demands across three types of jobs in fabrication. Data were collected through direct observation of workers, followed by detailed analysis of the posture, repetition, force, and duration of each task. Analysis of the ergonomic risk levels using QEC revealed significant findings. For welding tasks, the total QEC score reached 127, indicating a critical level of risk (Action Level 4). Grinding and turning tasks scored 93 and 89, respectively, both categorized under Action Level 3, which calls for immediate and future risk mitigation strategies. The application of the QEC method effectively quantifies and categorizes ergonomic risks in fabrication work, highlighting the critical need for intervention in tasks with high risk. These findings support the implementation of targeted ergonomic interventions to improve worker safety and productivity.

Stock Price Analysis And Trading Volume Activity Before And After The 2024 Election

Nadri Avisen, Iskandar Zulkarnain, Andri Armaenah — Wed, 21 Oct 2026 01:35:53 +0000

Elections are often important political events that affect the capital market. This study aims to analyze the differences in stock prices and trading volume activity before and after the 2024 Election on the Indonesia Stock Exchange (IDX). The research method used is a quantitative approach by comparing stock price data and trading volume in a certain time period, namely one month before and one month after the election.The analysis was carried out using a paired sample t-test to determine any significant differences between the two periods. The results of the study showed that there were significant changes in stock prices for certain sectors that were sensitive to political issues, while other sectors did not experience significant changes. In addition, trading volume activity increased after the election, indicating an increase in investor interest in stocks in the capital market. These findings provide implications for investors in understanding the influence of political events on investment decisions and portfolio strategies. This study is expected to contribute to the financial literature, especially regarding the effects of politics on the capital market in Indonesia

The Effect of Culinary Skills Program and Supervisor Role on Entrepreneurial Spirit: The Mediating Role of Entrepreneurial Motivation at MAN Luwu Timur, Indonesia

Sukmawati, Muh. Ruslan Abdullah, Mujahidin — Wed, 21 Oct 2026 02:00:49 +0000

Entrepreneurship education in Indonesian madrasahs is increasingly delivered through vocational skills programs, yet it remains unclear how such programs turn technical competence into entrepreneurial character. This study examines the effect of a culinary skills program and the supervisor role on students' entrepreneurial spirit, with entrepreneurial motivation as a mediating variable, at Madrasah Aliyah Negeri (MAN) Luwu Timur, Indonesia. A quantitative, causal-associative design was employed. Data were collected from 120 respondents, comprising 72 active students and 48 alumni of the culinary skills program selected through purposive sampling, using a five-point Likert-scale questionnaire, and were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the culinary skills program has no significant direct effect on entrepreneurial spirit (β = 0.169; p = 0.084), whereas the supervisor role has a significant direct effect (β = 0.244; p = 0.008). Both the culinary skills program (β = 0.338; p < 0.001) and the supervisor role (β = 0.271; p = 0.007) significantly increase entrepreneurial motivation, which in turn significantly affects entrepreneurial spirit (β = 0.304; p < 0.001). Entrepreneurial motivation fully mediates the effect of the culinary skills program (indirect effect = 0.103; p = 0.012) and partially mediates the effect of the supervisor role (indirect effect = 0.082; p = 0.037). These findings indicate that technical skills foster entrepreneurial spirit only when they first strengthen motivation, while supervisors exert a dual influence, both directly and through motivation. Madrasahs should integrate skills training with deliberate motivation-building strategies and invest in the capacity of program supervisors.

The Influence Of Leadership And Work Discipline On The Productivity Of Satpol PP Medan City

Riyanti, Siti Wardah Pratidina Nasution, Ujang Abdullah — Wed, 21 Oct 2026 02:14:23 +0000

This study aims to analyze the influence of leadership and work discipline on the work productivity of personnel at the Civil Service Police Unit (Satuan Polisi Pamong Praja, Satpol PP). The study employs a quantitative approach with a survey method. Samples were drawn using proportional stratified random sampling to ensure that each stratum in the population is represented proportionally. Data were obtained by distributing questionnaires to respondents using a Likert scale. The data analysis included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination. The results show that leadership has a positive and significant effect on work productivity. Work discipline also has a positive and significant effect on work productivity. Simultaneously, leadership and work discipline have a significant effect on the work productivity of Satpol PP personnel. The coefficient of determination indicates that leadership and work discipline explain part of the variation in work productivity, while the remainder is influenced by other factors outside the research model. These findings show that the quality of direction, role modeling, communication, decision-making, and motivation provided by leaders must go hand in hand with compliance with rules, punctuality, responsibility, and consistency in task execution. Strengthening both aspects is a strategic part of building a more effective, measurable, and goal-oriented personnel productivity in the service of organizational objectives.

Prioritizing Digital Training For Teachers: An Importance-Performance Map Analysis Of Digital Self-Efficacy And Teacher Performance

Firmansyah Firmansyah, Siswa Pratama, Syafril Gustiawan — Wed, 21 Oct 2026 02:54:27 +0000

Schools invest in digital training for teachers, but they rarely know which aspects of that training, or of teachers’ readiness, deserve priority. This study goes beyond testing whether digital training affects teacher performance by identifying where improvement efforts should be focused. Data from a census of 80 teachers at SMA Negeri 1 Selesai were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) followed by an Importance-Performance Map Analysis (IPMA), with teacher performance as the target construct. The structural model showed good fit (SRMR = 0.038) and explained 78.3% of the variance in teacher performance. Digital training affected teacher performance directly (β = 0.636) and indirectly through digital self-efficacy (β = 0.224). The IPMA revealed that digital training is the most important driver of performance (importance = 0.826) but performs only moderately (60.56 out of 100), with training duration and intensity and supporting facilities carrying the greatest weight. Digital self-efficacy has lower importance (0.363) but the lowest performance (34.06), especially in integrating technology into instruction and overcoming technical difficulties. Schools should therefore intensify training and its infrastructure while deliberately building teachers’ digital confidence through classroom application and peer mentoring.

The Effect Of Work Stress And Compensation On The Performance Of Marketing Employees At Kopnuspos (Koperasi Nusantara Pos) Rantauprapat

Fani Hildayati Sitorus, Siti Wardah Pratidina Nasution, Zulaili — Wed, 21 Oct 2026 03:20:49 +0000

This study aims to determine and analyze the effect of work stress and compensation on the performance of marketing employees at KOPNUSPOS (Koperasi Nusantara Pos) Rantauprapat, both partially and simultaneously. Marketing employees are responsible for marketing products, acquiring customers, and achieving the targets that have been set. Work stress arising from job demands, as well as the compensation received by employees, is presumed to be a factor that can influence performance. This study uses a quantitative method, with data collected by distributing questionnaires to respondents. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS Statistics, including validity tests, reliability tests, classical assumption tests, the t-test, the F-test, and the coefficient of determination test. The results show that work stress has a regression coefficient of 0.348 with a significance value of 0.051, while compensation has a regression coefficient of 0.147 with a significance value of 0.401. Simultaneously, work stress and compensation obtain a significance value of 0.133. At the 5% significance level, neither variable shows a significant effect on employee performance, either partially or simultaneously. The coefficient of determination of 0.101 indicates that work stress and compensation are able to explain 10.1% of the variation in employee performance, while the remaining 89.9% is explained by other factors outside this study. Therefore, the company needs to pay attention to other factors that have the potential to improve the performance of marketing employees.

The Effect of Maritime Safety Training and the Availability of Safety Equipment on Occupational Health and Safety (OHS) and the Performance of Evergreen Container Ship Crews at Tanjung Emas Port, Semarang

Satrio Adhi Prakoso, Rudianto Rudianto, Jones Zenas Rante — Wed, 21 Oct 2026 04:06:39 +0000

This study examines the effects of maritime safety training and the availability of safety equipment on occupational health and safety (OHS) and ship crew performance aboard Evergreen container ships at Tanjung Emas Port, Semarang. A quantitative, descriptive-associative approach was employed using multiple regression and correlation analyses to assess the relationships among the research variables. The findings indicate that maritime safety training and safety equipment availability received average ratings of 4.84 and 4.70, respectively, while OHS and ship crew performance achieved average ratings of 4.73 and 4.81. Regression analysis demonstrates that safety training and equipment availability jointly and significantly influence OHS (F = 13.558, p < 0.05) and ship crew performance (F = 17.756, p < 0.05). Both variables also have positive and significant partial effects on OHS and crew performance. The adjusted R-squared values indicate that the independent variables explain 34.8% of the variation in OHS and 41.6% of the variation in crew performance. These findings highlight the importance of integrating structured safety training with adequate, well-maintained safety equipment to strengthen crew competence, improve workplace safety, and enhance operational effectiveness. Further attention is recommended for lifeboat readiness and workload management to support safer and more reliable maritime operations.

The Influence of Human Resources, Procedures, and Location on Community Satisfaction in Pejuang Urban Village, Medan Satria District, Bekasi City

Endang Budiarti, FX. Irwan Tanamas, Jones Zenas Rante, Marisi Pakpahan — Wed, 21 Oct 2026 00:00:00 +0000

This study aims to determine and analyze the effects of Human Resources, Procedures, and Location on Community Satisfaction with One-Stop Integrated Services (PTSP) in Pejuang Urban Village, Medan Satria District, Bekasi City, both partially and simultaneously. This study employed a quantitative approach with descriptive and associative methods and a cross-sectional research design. Data were collected through a questionnaire using a 1–5 Likert scale involving 100 respondents who were users of PTSP services in Pejuang Urban Village. The data were analyzed using descriptive analysis, validity and reliability tests, normality testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that, descriptively, the Human Resources variable obtained a mean score of 4.051, Procedures 3.990, Location 3.870, and Community Satisfaction 3.961. The multiple linear regression analysis produced the equation Y = 0.350 + 0.368X1 + 0.173X2 + 0.369X3. Partially, Human Resources had a significant relationship with Community Satisfaction, with a t-value of 4.090 and a significance value of 0.000; Procedures had a t-value of 2.053 and a significance value of 0.043; while Location had a t-value of 4.200 and a significance value of 0.000. Simultaneously, the three independent variables showed a significant relationship with Community Satisfaction, with an F-value of 23.551 and a significance value of 1.652 × 10⁻¹¹.

Analysis Of Digital Marketing Strategies In Increasing Revenue: A Case Study Of Tiara Flowers Bouquet Business

Sujjada Khairona, Idham Khalik, Husni Hasbullah — Thu, 22 Oct 2026 14:39:23 +0000

This study aims to analyze the digital marketing strategies implemented by Tiara Flower Bouquet Business in an effort to increase revenue. This research uses a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation from five informants, including the owner, employees, and customers. The analysis of marketing strategies uses the 4Ps of marketing: product, price, place, and promotion.

Research findings indicate that Tiara Flowers uses Instagram, WhatsApp, TikTok, and Shopee to market its products, provide pricing information, facilitate ordering, and expand its market reach. This strategy has driven sales growth and increased customer numbers, with sales rising from 150 products in 2021 to 1,000 products in 2025. However, the revenue increase is not entirely due to digital marketing, as it is also influenced by direct promotions, customer referrals, repeat purchases, and demand during specific periods. The main challenge in implementing this strategy is maintaining consistency in content creation and balancing time between promotional activities and order fulfillment.

Drivers Of Marketing Performance Among Indonesian Msmes: A Systematic Literature Review Of Challenges And Opportunities

Raihan Wishal Nafis, Sudarmiatin Sudarmiatin, Naswan Suharsono, Puji Handayati — Thu, 22 Oct 2026 15:09:36 +0000

Micro, small, and medium enterprises (MSMEs) play a crucial role in Indonesia’s economic development; however, their ability to achieve sustainable marketing performance remains constrained by limitations in resources, technological capabilities, market access, and managerial competence. This study aims to systematically synthesize the existing literature on the determinants of marketing performance among Indonesian MSMEs, identify the mechanisms through which these determinants influence marketing outcomes, and examine the major challenges, opportunities, and research gaps within the field. A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 framework. Relevant peer-reviewed journal articles were identified through Scopus and Web of Science using search terms related to MSMEs, Indonesia, and marketing performance. Following identification, screening, eligibility assessment, and the application of predetermined inclusion and exclusion criteria, 11 empirical studies were included in the final synthesis. The findings indicate that MSME marketing performance is a multidimensional construct influenced by several interrelated factors, particularly market orientation, entrepreneurial orientation, innovation capability, digital marketing capability, technological competence, relational capital, networking capability, customer-bonding capability, and competitive advantage. The review further demonstrates that these resources and strategic orientations do not necessarily improve marketing performance directly; their effects are frequently transmitted through mediating mechanisms such as digital marketing capability, market-entry capability, innovation, customer bonding, and distinctive value positioning. Digitalization provides substantial opportunities for market expansion, customer engagement, and promotional efficiency, although its benefits depend on complementary organizational and technological capabilities.

Keywords: MSMEs; marketing performance; digital marketing capability; market orientation; innovation capability.

The Effect Of Burnout And Work-Life Balance On Quiet Quitting With Job Satisfaction As An Intervening Variable Among Millennial Employees Of PT Cahaya Pengajaran Abadi in Balikpapan City

Sri Kurnia Ambarwati, Imam Nazarudin Latif, Titin Ruliana — Fri, 23 Oct 2026 03:28:05 +0000

This study aims to analyze the effects of burnout and work-life balance on quiet quitting with job satisfaction as an intervening variable among millennial employees of PT Cahaya Pengajaran Abadi in Balikpapan City. The study employed a quantitative approach using primary data collected through a questionnaire from 117 respondents. Data were analyzed using SmartPLS through direct and indirect effect testing. The results show that burnout has a negative and significant effect on job satisfaction (β = -0.587; t = 10.011; p < 0.001), while work-life balance has a positive and significant effect on job satisfaction (β = 0.566; t = 11.971; p < 0.001). Burnout has a positive and significant effect on quiet quitting (β = 0.194; t = 2.949; p = 0.003), whereas work-life balance has a negative and significant effect (β = -0.238; t = 3.654; p < 0.001). Job satisfaction negatively and significantly affects quiet quitting (β = -0.584; t = 7.261; p < 0.001). Job satisfaction also partially mediates the effects of burnout and work-life balance on quiet quitting, with indirect effects of 0.342 and -0.330, respectively (p < 0.001). The findings indicate that managing burnout, strengthening work-life balance, and improving job satisfaction are important for reducing quiet quitting among millennial employees.

The Effect of Company Size and Leverage on Financial Distress of the Altman Z-Score Model at PT Indofarma Tbk for the 2014-2024 Period

Almaftuhiyah Almaftuhiyah, Siti Nurcahayati — Fri, 23 Oct 2026 08:45:47 +0000

This research is motivated by the weakening financial condition of PT Indofarma Tbk during the 2014–2024 period and shows an increasing risk of financial distress. This study aims to analyze the effect of company size and leverage on financial distress using the Altman Z-Score Model. The study uses a quantitative method with an associative approach. The research population is the financial statements of PT Indofarma Tbk for the 2014–2024 period, with samples in the form of financial position statements, income statements, and stock information data for 11 years. The research instrument uses secondary data and analysis is carried out through descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results show that company size has a significant effect on financial distress with a significance of 0.014, while leverage has no significant effect with a significance of 0.292. Simultaneously, company size and leverage have a significant effect with a significance of 0.039 and are able to explain 44.4% of the variation in financial distress. In conclusion, company size is a partially significant factor, while the effect of leverage is not proven partially.

The Influence of District Minimum Wage Gap, Length of Service, and Education Level on Worker Welfare

Ainun Mardiah, Putri Apria Ningsih, Nur Fitri Martaliah — Fri, 23 Oct 2026 08:57:11 +0000

This research is motivated by the gap between the Regency Minimum Wage and the actual wages of shop workers in Dendang District, East Tanjung Jabung Regency, which has the potential to affect worker welfare. This study aims to analyze the influence of the gap between the Regency Minimum Wage, length of service, and education level on worker welfare. The study used a quantitative approach with an associative method. The study population was shop workers in Dendang District, with a sample of 90 respondents selected using purposive sampling. Data were collected through observation and Likert-scale questionnaires, then analyzed using SEM-PLS with SmartPLS 4.0. The results show that the gap between the Regency Minimum Wage and length of service has a positive and significant effect on worker welfare, while education level has no significant effect. Education level has a positive and significant effect on length of service. In conclusion, worker welfare is more related to the suitability of wages and work experience than formal education

Strategic Environmental Management: Integration of Environmental Scanning, Risk, Sustainability and Organizational Strategy

Alya Velia Verdyana Armanda, Dwi Atmanto, Diana Vivanti Sigit — Fri, 23 Oct 2026 09:28:30 +0000

Environmental management in organizations requires a strategic approach that integrates environmental aspects with the organization's decision-making process. This study aims to identify strategic components in environmental management and establish the relationship between environmental analysis, risks, sustainability objectives, and organizational strategy. The study uses a Narrative Literature Review approach by reviewing five journals that discuss external environmental analysis, environmental risk management, mitigation, social and environmental responsibility, sustainability objectives, and environmental performance. The results of the study indicate that environmental scanning can be the basis for identifying changes, opportunities, threats, and risks faced by organizations. Identified risks then require mitigation strategies and organizational responses that consider environmental aspects and stakeholder involvement. The results of risk management can then be translated into specific and measurable sustainability objectives, before being integrated into organizational strategies and actions. Furthermore, environmental performance becomes one indicator to evaluate the effectiveness of the strategy and its relationship to organizational goals. Based on the literature synthesis, this study produces a conceptual framework for Strategic Environmental Management that connects environmental scanning, environmental risk, sustainability objectives, and organizational strategy in a continuous process through monitoring and review. This framework demonstrates that environmental management needs to be viewed as a strategic and integrated process.

A Systematic Literature Review and Bibliometric Analysis of Risk Management in the Car Rental Business

Rizal Ardiansyah, Dewi Deniaty Sholihah — Sat, 24 Oct 2026 03:05:43 +0000

Car rental businesses face various risks related to operational, financial, legal, human resource, and technological aspects. This study aims to analyze the development of risk management research in the car rental industry during 2020–2025 using a Systematic Literature Review (SLR) and bibliometric analysis with VOSviewer. Research data were collected from scientific articles selected based on PRISMA guidelines. The analysis employed Network Visualization, Overlay Visualization, and Density Visualization to identify dominant themes and research trends. The findings indicate that risk management is the primary theme in car rental studies, with operational risk being the most frequently discussed topic, particularly regarding vehicle damage, accidents, delayed returns, and customer misuse. The results also reveal a shift in research focus toward technologies such as GPS Tracking, IoT, and information systems, as well as legal protection, fraud, customer verification, and consumer disputes. This study concludes that existing research remains fragmented, highlighting the need for a more integrated risk management model to support the sustainability of car rental businesses.

The Influence of Work Culture, Work Motivation, and Performance Allowances on the Performance of Production Operators at PT. Perkasa Indah Nusajaya, Batam City

Yuli Safitri, Sabri Sabri, Sudianto Sudianto — Sat, 24 Oct 2026 03:16:17 +0000

The success of an organization is largely determined by the performance of its employees, as effective employee performance is essential for achieving organizational objectives. However, employee performance may be influenced by several factors, including work culture, work motivation, and performance allowances. This study aims to examine the effects of work culture, work motivation, and performance allowances on the performance of production operators at PT. Perkasa Indah Nusajaya in Batam City. A quantitative research approach was employed, involving 133 production operators as respondents. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS version 27. The results indicate that work culture has a positive and significant effect on production operator performance (β = 0.438; p < 0.001). Work motivation also has a positive and significant effect on production operator performance (β = 0.323; p < 0.001). Likewise, performance allowances have a positive and significant effect on production operator performance (β = 0.438; p < 0.001). These findings indicate that work culture, work motivation, and performance allowances are significant factors associated with the performance of production operators. The study highlights the importance of fostering a supportive work culture, strengthening employee motivation, and providing appropriate performance-based incentives to enhance employee performance.

The Influence of Liquidity and Investment Decisions on Company Value of Coal Subsector Issuers on the Indonesia Stock Exchange for the 2021-2025 Period

Muhammad Farhan Hafidz, Amthy Suraya — Sat, 24 Oct 2026 03:25:05 +0000

The coal subsector plays a significant role in the Indonesian economy, but commodity price dynamics and market conditions cause differences in company value between issuers. This study aims to analyze the effect of liquidity and investment decisions on company value in coal subsector issuers listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with an associative method and secondary data in the form of annual reports and financial statements. The study population consisted of 25 companies, with eight companies selected through purposive sampling. Data collection instruments included documentation and literature studies, while data analysis was conducted using descriptive statistics and panel data regression with EViews 13 using the Common Effect Model, Fixed Effect Model, Random Effect Model, Chow test, Hausman test, Lagrange Multiplier test, classical assumption test, coefficient of determination, t-test, and F-test. The results showed that liquidity had no significant effect on company value, while investment decisions had a negative and significant effect. Simultaneously, liquidity and investment decisions had a significant effect on company value. In conclusion, investment decisions had a more significant partial effect, while the combination of liquidity and investment decisions contributed significantly to company value.

Human Resource Development Strategy in the Digital Era for MSMEs in Jambi City

Theressa Taken Pasaribu — Sat, 24 Oct 2026 05:10:50 +0000

This study aims to identify human resource development strategies in the MSME sector in Jambi City. The method used in this study is descriptive qualitative, involving 8 MSMEs with 16 research subjects. The research technique used was observation and interviews. The data analysis technique used was interactive data reduction. The results show that the main challenges in human resource management in the MSME sector are rapid and precise technological changes and the need for digital skills. Strategies implemented to address these challenges include ongoing training, employee recruitment with the required digitalization standards, and performance evaluations conducted to assess the level of employee performance effectiveness. This study also revealed a significant relationship between the human resource management strategy used and the level of business productivity and sustainability of the MSME sector.

Analysis of the Competitiveness of Indonesian Wood Pellets Pre Post the Implementation of the Indonesia-Korea Comprehensive Economic Partnership Agreement (IK-CEPA) 2020-2025 and Recommendations for Increasing Competitiveness Through SWOT Analysis

Rachelia Az-Zahra Zetira — Sat, 24 Oct 2026 05:19:46 +0000

Changes in trade policy through the Indonesia-Korea Comprehensive Economic Partnership Agreement (IK-CEPA) provide an important context for evaluating the development of Indonesian wood pellet export competitiveness in the South Korean market. This study aims to analyze the comparative advantage, market position, and changes in the level and trend of Indonesian wood pellet competitiveness before and after the implementation of IK-CEPA, while also formulating recommendations for improving competitiveness. The study uses a mixed methods approach with monthly secondary data of wood pellets HS 440131 from Indonesia to South Korea during January 2020–December 2025. The study population and sample include all 72 available monthly observations during that period. Data are analyzed using Revealed Comparative Advantage (RCA), Export Product Dynamics (EPD), Interrupted Time Series Analysis (ITSA), and Strengths, Weaknesses, Opportunities, and Threats (SWOT). The results showed that RCA was always greater than one and the average increased from 5.1984 in the pre-IK-CEPA period to 14.5824 in the post-IK-CEPA period. EPD showed a Rising Star position in 2024 and 2025. ITSA showed a level change of 4.7289 (p = 0.027) and a trend change of 0.3802 (p < 0.001). In conclusion, the competitiveness pattern of Indonesian wood pellets increased after the IK-CEPA implementation period, with strategic priorities on production capacity, supply continuity, standardization, efficiency, and market intelligence.

Corn Cob Utilization Through Mushroom Cultivation As A Community Economic Empowerment Strategy

Zahwah Afifah Hasbi, Hafiz Salsabil, Alwi Ardiansyah Putra Batubara — Mon, 26 Oct 2026 03:33:28 +0000

Corn cobs are one of the agricultural wastes that are still widely found and have not
been optimally utilized by the community. Cobs of corn have the potential to be used
as a medium for cultivating janggel mushrooms so that they can provide added value
to local resources. Previous research shows that training on the use of corn cobs as
a medium for making janggel mushrooms can provide added value and encourage
people to use agricultural waste more productively. Departing from this potential, this
activity was carried out as part of the Real Work Lecture (KKN) program which aims
to provide understanding to the community about the use of corn cobs as a medium
for cultivating janggel mushrooms and opportunities for sustainable development. The
method used is qualitative descriptive with a participatory approach through
observation, information delivery, and discussions with the community. The results of
the activity show that socialization can introduce alternatives to the use of corn cobs
and increase public understanding of the potential of local resources as economic
opportunities. Thus, the use of corn cobs through janggel mushroom cultivation has
the potential to be developed as one of the efforts to empower the community and
strengthen the local resource-based economy in a sustainable manner. Keywords:
corn cob, mushroom, economic value, community, sustainability
Keywords: corn cob, janggel mushroom, community empowerment, economic
value, sustainability

The Effect of Population Size, Unemployment, and Zakat, Infaq, and Sadaqah (ZIS) Distribution on Poverty in Jambi Province, 2020-2024

Suaibatul Islamiah, Firman Syah Noor, Rabiyatul Alawiyah — Mon, 26 Oct 2026 03:48:18 +0000

Kemiskinan tetap menjadi masalah pembangunan yang terus-menerus di Provinsi Jambi, dengan kesenjangan yang mencolok di berbagai kabupaten dan kota. Studi ini meneliti pengaruh parsial dan simultan dari ukuran populasi, pengangguran, dan distribusi dana zakat, infaq, dan sadaqah (ZIS) terhadap kemiskinan di Provinsi Jambi selama tahun 2020–2024. Dengan menggunakan desain deskriptif-verifikatif kuantitatif, studi ini menganalisis data panel seimbang sekunder dari 11 kabupaten dan kota selama lima tahun (55 observasi), yang diperoleh dari Badan Pusat Statistik (BPS) Provinsi Jambi dan laporan lembaga pengelola zakat. Data dianalisis menggunakan regresi data panel di EViews 14, dan uji Chow, Hausman, dan Pengali Lagrange mengidentifikasi model efek acak sebagai spesifikasi yang paling tepat. Hasil penelitian menunjukkan bahwa ukuran populasi (p = 0,1750) dan pengangguran (p = 0,1223) tidak memiliki pengaruh parsial yang signifikan terhadap kemiskinan, sedangkan distribusi ZIS memiliki pengaruh negatif dan signifikan (koefisien = −0,000495; p = 0,0001). Secara simultan, ketiga variabel tersebut secara signifikan mempengaruhi kemiskinan (uji F p = 0,000109). R² yang disesuaikan sebesar 0,2947 menunjukkan bahwa variabel-variabel tersebut menjelaskan 29,47% variasi kemiskinan, sedangkan sisanya 70,53% disebabkan oleh faktor-faktor di luar model. Oleh karena itu, distribusi ZIS merupakan satu-satunya penentu parsial yang signifikan di antara variabel-variabel yang diteliti. Pemerintah disarankan untuk meningkatkan kualitas sumber daya manusia dan memperluas kesempatan kerja, sementara lembaga pengelola zakat harus mengoptimalkan distribusi ZIS melalui program pemberdayaan ekonomi yang produktif dan tepat sasaran.

Green HRM’s Influence on Sustainable Business Performance: Green Innovation Mediation among Indonesian Green Entrepreneurship Start-ups

Sri Praptono, Rita Andini — Mon, 26 Oct 2026 23:27:49 +0000

This study examines how Green Human Resource Management (Green HRM) may contribute to Sustainable Business Performance among green entrepreneurship start-ups in Indonesia, with Green Innovation proposed as a mediating mechanism. Drawing on the Natural Resource-Based View and the Ability–Motivation–Opportunity framework, the study develops a model linking recruitment, training, performance management, rewards, and employee involvement with green product and process innovation. Sustainable Business Performance is conceptualized through economic, environmental, and social dimensions. A quantitative design using a questionnaire and partial least squares structural equation modeling is proposed to assess the relationships and the indirect effect through Green Innovation. The framework suggests that Green HRM can strengthen employees’ environmental capabilities and motivation, enabling start-ups to translate environmental knowledge into products and processes that improve resource efficiency and business value. Human resource practices may contribute to sustainability through pathways beyond innovation, including employee participation and more responsible operational routines. The study connects human resource management, green innovation, and multidimensional business performance in entrepreneurial firms. Its empirical contribution will depend on testing the proposed relationships with verified company-level data. The findings may inform research and practical managerial decisions on embedding sustainability within start-up practices.

Financial Performance Assessment Based on an Analysis of Sources and Uses of Funds

Adelia Ahmad, Herlina Rasjid, Meriyana Franssisca Dungga — Tue, 27 Oct 2026 00:00:00 +0000

The purpose of this study is to assess financial performance based on an analysis of sources and uses of funds at companies in the air transportation subsector listed on the Indonesia Stock Exchange for the 2021–2024 period. This study employs a descriptive method with a quantitative approach. The research subjects include PT Garuda Indonesia (Persero) Tbk, PT AirAsia Indonesia Tbk, and PT Jaya Trishindo Tbk. The data used consists of the companies’ financial statements, analyzed using the sources and uses of funds method and financial ratios. The results show that Garuda Indonesia and AirAsia Indonesia tend to obtain funds from an increase in liabilities, while Jaya Trishindo derives more of its funds from a reduction in assets and the collection of accounts receivable. Funds are used to meet obligations, support operations, cover losses, and finance assets. In general, the financial performance of all three companies is not yet optimal. Jaya Trishindo shows a relatively better condition compared to Garuda Indonesia and AirAsia Indonesia.

Analysis of Corporate Taxpayer Compliance Examination on Income Tax: from Income and Expense Testing to Financial Statement-Related Accounts

Yulita Yulita, Poltak Maruli John Liberty Hutagaol — Tue, 27 Oct 2026 01:17:09 +0000

Corporate Income Tax (PPh) is a type of subjective-objective tax levied on income received or obtained by a business entity in one tax year, with calculations based on the principle of self-assessment through a fiscal reconciliation mechanism on commercial financial statements. These characteristics make tax audits an important instrument for tax authorities to test the accuracy of income, expenses, fiscal loss compensation, application of rates, tax credits, and the relationship of these accounts to the financial statements of Corporate Taxpayers. This article aims to review the literature on the procedures and scope of Corporate Income Tax audits, covering five main aspects of testing, namely testing on income, testing on costs, testing on fiscal loss compensation, testing the correctness of the application of rates, testing on tax credits, and testing accounts related to financial statements. The method used is a library research study with a qualitative descriptive approach to tax laws and related academic literature. The study results indicate that the Corporate Income Tax audit is conducted through systematic fiscal reconciliation testing to ensure the alignment between commercial profit and fiscal profit, as stipulated in the Income Tax Law in conjunction with the Law on Harmonization of Tax Regulations and Regulation of the Minister of Finance Number 15 of 2025 concerning Tax Audits. Audit effectiveness ultimately plays a crucial role in maintaining fiscal equity and optimizing state revenue from the Corporate Income Tax sector.

Analysis of Digital Content Marketing Quality on the Port of Gorontalo’s Digital Channels: A Study of Passengers and Prospective Users

Tue, 27 Oct 2026 08:34:52 +0000

This study analyzes the quality of digital content marketing on the digital channels of the Port of Gorontalo, focusing on passengers and prospective users who had accessed the port's digital channels before travelling. A descriptive quantitative approach was used, with data collected through a closed questionnaire measuring six dimensions of content quality (information relevance, completeness and clarity, credibility, update regularity, visual appeal, and ease of interaction) on a five-point Likert scale across eighteen items. Respondents were selected through purposive sampling (N = 100), and the data were analyzed using descriptive statistics with interval-based categorization. The results show that the overall quality of digital content is good (mean 3.48) but uneven across dimensions. Information credibility is the strongest dimension (3.72), whereas update regularity (3.16) and ease of interaction (3.24) are the weakest, falling into the moderate category. Because these two weakest dimensions are the most decisive for transport users, the study recommends that the port prioritize regular information updates, strengthen two-way interaction, clarify calls to action toward the ticketing channel, and tailor its platform strategy to user age segments.

Dynamics of Indonesia’s Foreign Exchange Reserves: The Role of the External Sector from Short- and Long-Term Perspectives

Nabila Miftaahur Ramah, Nelda Mustika — Wed, 28 Oct 2026 00:33:27 +0000

This study aims to examine the effects of oil and gas exports, external debt, the Indonesian rupiah–US dollar exchange rate, and net inflows of Foreign Direct Investment (FDI) on Indonesia’s foreign exchange reserves in both the short and long run. This study employs a quantitative approach using annual secondary data for Indonesia covering the period from 1986 to 2025. The Error Correction Model (ECM) is applied to identify the dynamic relationships among the variables across both time horizons. The long-run estimation results indicate that oil and gas exports, external debt, and the exchange rate have positive and statistically significant effects on foreign exchange reserves, whereas FDI net inflows have a negative but statistically insignificant effect. In the short run, changes in oil and gas exports and external debt have positive and significant effects on changes in foreign exchange reserves. Changes in the exchange rate also have a positive and significant effect at the 10 percent significance level, while changes in FDI net inflows do not have a statistically significant effect. These findings indicate that movements in Indonesia’s foreign exchange reserves are primarily associated with foreign currency inflows generated through exports and external financing, while the direct contribution of FDI to foreign exchange reserves remains limited. The findings underscore the importance of strengthening export performance, managing external debt productively, maintaining exchange rate stability, and improving the quality of FDI toward productive and export-oriented activities.

Liquidity Management Strategy for Mudharabah Deposit Products at BPRS Muamalat Harkat Bengkulu

Tiara Lestari, Romi Adetio Setiawan, Yenti Sumarni — Wed, 28 Oct 2026 00:44:13 +0000

Liquidity determines the operational sustainability of a bank, including Islamic rural banks (BPRS), because mudharabah time deposits must be available when they mature. This study analyzes the liquidity management strategies applied by BPRS Muamalat Harkat Bengkulu to its mudharabah deposit product, together with the factors that support and hinder their implementation. This descriptive qualitative field research collected data through interviews, observation, and documentation involving eight purposively selected informants (three bank officers and five deposit customers). The data were analyzed with the interactive model of Miles, Huberman, and Saldaña and checked through triangulation. The findings show that the bank safeguards the availability of funds at maturity by balancing collected deposits and financing disbursed (Asset-Liability Management), considering liquidity reserves, handling potential liquidity pressure, projecting cash flows, matching maturities, and monitoring the Financing to Deposit Ratio (FDR) and cash flows, while remaining guided by sharia principles. Supporting factors are inter-division coordination, the care and capability of human resources, management policy, and information system support. Hindering factors are changes in customers' funding needs driven by economic conditions, clustered deposit withdrawals, changes in regulatory provisions, and the accuracy of administrative data. The strategies emerged at the level of principles and practices, while the details of written policies were not revealed in the interviews.

Green Marketing and Digital Engagement as Drivers of Sustainable Tourism Destination Competitiveness in North Minahasa

Mirah Rogi, Indrie Debbie Palandeng, Reitty Samadi — Wed, 28 Oct 2026 05:08:13 +0000

North Minahasa combines coastal, marine, cultural, and community-based tourism assets with the strategic visibility of Likupang, yet destination competitiveness increasingly depends on how visitors evaluate environmental credibility and digital interaction. This study examines green marketing and digital engagement as parallel predictors of perceived sustainable tourism destination competitiveness. We surveyed 250 tourists who had visited destinations in North Minahasa and had used digital media for tourism information or interaction. The instrument contained 41 items covering green marketing, digital engagement, and destination competitiveness. Multiple regression produced a significant model, F(2, 247) = 109.676, p < .001, explaining 47.0% of the variance in competitiveness. Green marketing showed a positive effect (B = .383, beta = .321, p < .001), while digital engagement produced a stronger relative effect (B = .472, beta = .446, p < .001). Robust standard errors and demographic controls preserved both relationships. The findings position environmental value and digital interaction as distinct but complementary market-facing capabilities. Destination managers should therefore align credible sustainability practices with responsive, evidence-based digital communication rather than treat environmental promotion and online engagement as separate campaigns.

From Digital Tourism Marketing to Travel Intention: The Mediating Role of Flow Experience in Modoinding Agritourism

Sjendry Loindong, Michael Raintung, Raymond Kawet — Wed, 28 Oct 2026 06:02:12 +0000

Abstract

Purpose: This study examines how Digital Tourism Marketing is associated with prospective tourists' Travel Intention in Modoinding Agritourism and tests Flow Experience as the psychological mechanism linking digital destination communication with travel-related intention.

Design/methodology/approach: A quantitative cross-sectional survey was conducted with 150 prospective tourists familiar with Modoinding Agritourism, Indonesia. Respondents were selected using purposive sampling. The measurement and structural models were assessed using partial least squares structural equation modeling (PLS-SEM), with hypothesis significance evaluated through 5,000 bootstrap resamples.

Findings: Digital Tourism Marketing was positively associated with Flow Experience (β = 0.662, t = 6.615, p < .001), and Flow Experience was positively associated with Travel Intention (β = 0.489, t = 3.718, p < .001). The direct Digital Tourism Marketing–Travel Intention relationship was not statistically supported (β = 0.073, t = 0.487, p = .619), whereas the indirect effect through Flow Experience was significant (β = 0.324, t = 3.242, p = .001).

Research limitations/implications: Because the study uses cross-sectional, self-reported data and purposive sampling, the findings should be interpreted as evidence of relationships within the proposed model rather than definitive temporal causality or population-wide behavioral generalization. The outcome is Travel Intention and should not be equated with actual visitation.

Practical implications: Destination managers should evaluate digital tourism marketing not only through reach and visibility metrics but also through its capacity to sustain attention, involvement, and psychological immersion that can strengthen travel consideration.

Originality/value: The study refines the Stimulus–Organism–Response explanation of digital destination marketing by specifying Flow Experience as the organismic mechanism connecting Digital Tourism Marketing with Travel Intention in a pre-visit agritourism context. It thereby distinguishes digital exposure from the internal experiential process through which exposure becomes behaviorally relevant.

Keywords: Digital Tourism Marketing; Flow Experience; Travel Intention; Stimulus–Organism–Response; agritourism; destination marketing

An Analysis Of The Impact Of Teamwork And Work Motivation On Employee Career Development (A Case Study Of The Gorontalo Regency Library And Archives Office)

Kadek Nirwana Ayu Astiti, Andi Yusniar Mendo, Raflin Hinelo — Wed, 28 Oct 2026 06:40:34 +0000

This study aims to determine the effect of teamwork and work motivation on the career development of employees at the Gorontalo Regency Library and Archives Office, both partially and simultaneously. This study employs a quantitative approach using a survey method. The study population consists of 40 employees, with a saturation sampling technique used so that the entire population serves as the study sample. Data collection was conducted through observation, questionnaires, interviews, and documentation. Data analysis used multiple linear regression, preceded by validity tests, reliability tests, and classical assumption tests. The results showed that, when considered partially, teamwork has a positive and significant effect on employee career development, with a calculated t-value of 3.373 > the critical t-value of 1.687 and a significance level of 0.002 < 0.05. Meanwhile, work motivation does not have a significant effect on employees’ career development, as indicated by a calculated t-value of 1.675 < the critical t-value of 1.687 and a significance level of 0.102 > 0.05. Simultaneously, teamwork and work motivation have a significant effect on employee career development, with a calculated F-value of 10.536 > the critical F-value of 3.25 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) of 0.363 indicates that 36.3% of the variation in career development can be explained by teamwork and work motivation, while the remaining 63.7% is influenced by other variables outside the research model. Based on these results, it can be concluded that improved teamwork is a key factor in supporting employees’ career development, whereas individual work motivation has not yet had a significant effect.

The Role Of Institutional Quality And CPI In The Relationship Between FDI, Fixed Capital Formation, And Economic Growth In ASEAN

Laura Dwipa Saskia, Prayudha Ananta, Heru Wahyudi — Wed, 28 Oct 2026 06:56:36 +0000

This study examines the relationship of foreign direct investment (FDI) and gross fixed capital formation (GFCF) with economic growth and tests the corruption perceptions index (CPI) as a moderating variable in seven ASEAN countries over 2012-2024. The study employs a quantitative approach using secondary panel data from the World Bank and Transparency International. Estimation is conducted using the Common Effect Model (CEM) with robust standard errors. The results show that FDI has a negative but statistically insignificant coefficient for economic growth (β = -0.3705; p = 0.134). In contrast, GFCF has a positive coefficient that is significant at the 10% level (β = 0.1954; p = 0.065). The FDI×CPI interaction is positive and statistically significant (β = 0.0201; p = 0.029), indicating that a higher CPI score which reflects a lower perceived level of public-sector corruption is associated with a stronger contribution of FDI to economic growth. Meanwhile, the GFCF×CPI interaction is negative and statistically significant (β = -0.0047; p = 0.002). These findings suggest that the effects of investment depend not only on the volume of capital flows but also on the institutional context and the effectiveness of investment management. The GFCF×CPI interaction should be interpreted cautiously and does not necessarily mean that better governance always reduces the benefits of capital formation.

Dampak GoFood, GrabFood, dan ShopeeFood terhadap Penjualan Usaha Kuliner dalam Perspektif Ekonomi Syariah

Muhammad Alif Samba Arraida — Wed, 28 Oct 2026 07:09:12 +0000

The growth of app-based food delivery services such as GoFood, GrabFood, and ShopeeFood has opened new marketing opportunities for culinary micro, small, and medium enterprises (MSMEs), while also raising questions about their compliance with Islamic economic principles. This study describes culinary sales before joining the platforms, analyzes the platforms’ impact on sales, identifies the Sharia elements in the services, and examines obstacles to applying Islamic economic principles in Bukit Lama Village, Ilir Barat I District, Palembang. A descriptive qualitative field study was conducted through observation, in-depth interviews, and documentation with seven culinary business actors selected by purposive sampling. Data were analyzed through data reduction, data display, and conclusion drawing, and validated by triangulation. Before joining, sales depended on conventional marketing limited to local customers. After joining, all informants reported higher sales, ranging from 25% to 100%, driven by wider market reach and promotion. The transactions combine a sale contract (bay’), agency with fee (wakalah bil ujrah), and service lease (ijarah), and are permissible as long as price and fee transparency, fairness, and halal products are maintained. The main challenges are heavy commission fees, promotion schemes, limited Sharia literacy, halal assurance, and technology adaptation.

Differences in Non-Cash Payments Proportion across MSMEs Groups in Kampung Baru: A Kruskal–Wallis Analysis

Sukma purmadin, Imam Awaluddin — Thu, 29 Oct 2026 00:56:43 +0000

The digital transformation of payment systems has altered transaction

landscapes for Micro, Small, and Medium Enterprises (MSMEs). However, non-cash

payment adoption remains uneven and highly dependent on business

characteristics. This study analyzes differences in non-cash payment proportions on

revenue and expenditure sides among six MSME groups in Kampung Baru: grocery

stalls, laundries, photocopy shops, street vendors, restaurants, and other MSMEs.

Since data did not meet normality and homogeneity assumptions, the nonparametric

Kruskal-Wallis test was employed, followed by Dunn-Bonferroni post hoc tests.

Results confirm significant differences in non-cash revenue and expenditure

proportions across groups. Interestingly, a stark asymmetry emerges: service-

oriented businesses accept and pay non-cash symmetrically, whereas trade and

food businesses accept non-cash from customers but still rely heavily on cash for

supplier payments and operational costs. This implies that digital literacy programs

and non-cash payment policies must be tailored to each MSME group's transaction

characteristics and supply chain ecosystems, rather than generalized.

Keywords: Financial Proportion, Kruskal-Wallis, MSMEs, Non-Cash Payment,

Transaction Asymmetry.

The Effect of Corporate Application Use on Employee Productivity with Employee Performance as a Mediating Variable

Muhammad Zyrull Esa Ardy Wibowo, Mohammad Khusnu Milad — Thu, 29 Oct 2026 01:22:40 +0000

This study examines the effect of corporate application use on employee productivity and the mediating role of employee performance. A quantitative survey was conducted among employees who use corporate applications in their work, and the data were analyzed using regression/path analysis and bootstrapping. The results indicate that corporate application use has a positive direct effect on productivity (β = 0.319, p < 0.001) and a positive effect on employee performance (β = 0.497, p = 0.001). Employee performance also has a positive effect on productivity (β = 0.389, p < 0.001). The indirect effect of corporate application use on productivity through employee performance is 0.193, with a 95% confidence interval of [0.089, 0.321], indicating a significant mediation effect. These findings suggest that the benefits of corporate applications may be strengthened when their use is accompanied by support for employee performance.

The findings indicate that corporate application use is associated with higher employee productivity both directly and indirectly through employee performance. The results highlight the importance of supporting employees in using workplace applications effectively.

From Transfer Pricing Risk to Substantive Tax Compliance: Mechanisms, Boundary Conditions, and Future Directions

Sartono Sartono, Nurmala Nurmala, Darmansyah Darmansyah — Thu, 29 Oct 2026 02:48:38 +0000

This systematic literature review examines the theoretical mechanisms, contextual conditions, and empirical evidence linking Transfer Pricing Risk (TPR) and Substantive Tax Compliance (STC). It synthesizes fragmented literature to explain how Multinational Enterprises (MNEs) manage the tension between transfer pricing optimization and substantive compliance within evolving global tax frameworks. Following PRISMA guidelines, this study reviewed peer-reviewed journal articles published between 2010 and 2024 from Scopus, Web of Science, ScienceDirect, and Emerald Insight. The final sample of high-impact studies was systematically analyzed using the Integrated Compliance Risk Framework (ICRF). The review identifies three mediating mechanisms linking TPR to STC: economic substance alignment, governance and internal control rigor, and regulatory scrutiny and enforcement capability. The shift from procedural to substantive compliance is moderated by institutional quality, firm-level risk appetite, digital tax administration, and transparency requirements such as CbCR. Aggressive transfer pricing increasingly involves complex structural arbitrage that satisfies formal documentation while challenging substantive intent. This study develops the ICRF by integrating Agency Theory, Institutional Theory, and the Slippery Slope Framework. It provides insights for risk-based tax audits and MNE tax strategies aligned with ESG standards.

Keywords: Base Erosion and Profit Shifting (BEPS), Multinational Enterprises, Substantive Tax Compliance, Systematic Literature Review, Transfer Pricing Risk

The Influence of Access to Financing and Financial Management on MSME Sustainability in Sukowinangun Urban Village, Magetan, in 2022

Mustika Indah Islami Andini, Abu Darim, Syamsul Arifin, Nuryadi Nuryadi — Thu, 29 Oct 2026 03:35:37 +0000

This study aims to analyze the influence of access to finance and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Sukowinangun Urban Village, Magetan. The study used a quantitative approach and collected primary data through questionnaires administered to MSME owners. Based on the results reported in Chapter IV, 30 respondents were used in the analysis. Data were analyzed using SPSS through validity, reliability, normality, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that access to finance has a positive but statistically insignificant effect on MSME sustainability, with a regression coefficient of 0.282 and a significance value of 0.316. Financial management has a positive and significant effect, with a regression coefficient of 0.632 and a significance value of 0.022. Simultaneously, access to finance and financial management significantly affect MSME sustainability, as indicated by an F-value of 29.260 and a significance value of 0.000. The reported standardized beta coefficients are 0.250 for access to finance and 0.595 for financial management.

The Effect of a Human-Centric Approach on Sustainable Business Performance: The Mediating Roles of Dynamic Capabilities, Digital Transformation, and the Circular Economy in Large and Medium-Sized Manufacturing Enterprises in Banyuwangi and Jember Regencie

Farid Yusril Firdaus, Sri Setyo Iriani, Sanaji Sanaji — Thu, 29 Oct 2026 03:51:10 +0000

Achieving sustainable business performance requires manufacturing firms to integrate human development, organizational adaptability, digital innovation, and resource efficiency into their business operations. However, the mechanisms through which a human-centric approach contributes to sustainable business performance through dynamic capabilities, digital transformation, and circular economy require further empirical investigation. This study examines the influence of a human-centric approach on sustainable business performance and investigates the mediating roles of dynamic capabilities, digital transformation, and circular economy. A quantitative research design was employed using purposive sampling, with data collected through questionnaires from 40 medium- and large-scale manufacturing companies in Banyuwangi and Jember Regencies, Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The findings indicate that the human-centric approach has a positive and significant effect on digital transformation but does not have a significant direct effect on circular economy. Dynamic capabilities positively and significantly influence digital transformation, circular economy, and sustainable business performance. Digital transformation also has a positive and significant effect on sustainable business performance, whereas the direct effect of circular economy on sustainable business performance is not statistically significant. Furthermore, dynamic capabilities mediate the relationships between the human-centric approach and both digital transformation and circular economy. Digital transformation also mediates the relationship between dynamic capabilities and sustainable business performance, whereas circular economy does not significantly mediate this relationship. These findings highlight the importance of dynamic capabilities and digital transformation as organizational mechanisms linking a human-centric approach to sustainable business performance. Practically, manufacturing managers should strengthen employee development and participation, enhance organizational adaptability, and integrate digital technologies into business processes. Circular economy initiatives should also be supported by appropriate implementation strategies and performance indicators to evaluate their contributions to economic, social, and environmental outcomes.

Strategy For Implementing Employee Participation In Improving The Work Productivity Of Employees At Pt X

Padma Dewi Wijaya, Dhita Adriani Rangkuti, Veramika br Sembiring — Thu, 29 Oct 2026 04:09:57 +0000

This research focuses on examining the influence of employee participation strategies on the improvement of work efficiency at a company operating in the trade and distribution of fuel oil (BBM). Workforce efficiency is a key factor in achieving organizational goals, particularly amid a changing work climate and age differences among team members. Therefore, an appropriate labor management approach through increased employee participation is essential for achieving maximum efficiency. A total of 65 employees participated as respondents, all included as the sample through the total sampling method. This study employs a quantitative descriptive method, with data processed using multiple linear regression in the SPSS application. The results reveal that communication, teamwork, and training collectively have a positive and significant impact on the work efficiency of employees at PT X, with training emerging as the strongest predictor. Accordingly, the implementation of a well-targeted employee participation approach has proven effective in improving work efficiency.

The Influence Of Product Quality, Brand Image, And Digital Promotion Strategy On Consumer Purchasing Decisions Of Excelso Coffee In Medan

Rian Ogelvi Butar Butar, Rosinta Romauli Situmeang, Hendra Jonathan Sibarani — Thu, 29 Oct 2026 04:25:15 +0000

This study aims to analyze the influence of product quality, brand image, and digital promotion strategy on consumer purchase decisions at Excelso Coffee in Medan. The background of this research is based on the increasingly intense competition in the coffee and culinary business in Indonesia, requiring companies to understand factors influencing consumer purchase decisions in order to maintain competitiveness in the market. This research used a quantitative approach with binary logistic regression analysis. The population in this study consisted of all consumers of Excelso Coffee in Medan, with a sample of 100 respondents selected using purposive sampling technique. Data were collected through questionnaires and analyzed using validity tests, reliability tests, and binary logistic regression analysis. The results showed that product quality, brand image, and digital promotion strategy had a positive and significant effect on purchase decisions, both partially and simultaneously. The significance value of each variable was below 0.05. Simultaneous test results showed a significance value of 0.001, indicating that the regression model was feasible to use. The Nagelkerke R Square value of 0.437 indicated that product quality, brand image, and digital promotion strategy explained 43.7% of purchase decisions, while the remaining 56.3% was influenced by other variables outside this study. Based on the research findings, Excelso Coffee is recommended to continuously improve product quality, strengthen brand image, and optimize digital promotion strategies to enhance consumer purchase decisions.

A Governance Model for Digital Transformation and Artificial Intelligence Based on Christian Ethics in Christian Education Management: An Integrative Literature Review

Verry Albert Jekson Mardame Silalahi — Fri, 30 Oct 2026 02:29:07 +0000

Digital transformation and artificial intelligence (AI) offer opportunities to improve administrative efficiency, learning quality, and decision-making in Christian education management. However, their implementation raises challenges related to student data protection, algorithmic bias, digital competency gaps, transparency, and accountability. This study aims to integrate digital governance, responsible AI, and Christian ethics into a conceptual model for Christian education management. A qualitative descriptive approach was employed through an integrative literature review, using comparative and thematic analyses of relevant scientific literature, academic books, and policy documents. The findings propose a conceptual model comprising six components: values and mission, digital leadership and strategy, AI policies and governance, human resource competencies, infrastructure and data protection, and continuous evaluation and improvement. The study concludes that AI governance should balance managerial effectiveness, security, fairness, accountability, and Christian values. Educational foundations and school leaders are encouraged to establish AI policies, strengthen educators’ competencies, protect data, and conduct regular evaluations. Future research should empirically assess the model’s feasibility and effectiveness.

Analysis of the Effectiveness of Fertilizer Subsidies on the Success of Maize Farming in Dutohe Village, Kabila District, Bone Bolango Regency

Anggriani Putri Ibrahim, Yuriko Boekoesoe, Mohammad Zubair Hippy — Fri, 30 Oct 2026 05:25:31 +0000

This study analyzes the effectiveness of subsidized fertilizer distribution based on the "6R" principles and its impact on the success of maize farming in Dutohe Village, Bone Bolango Regency. A descriptive quantitative method was employed, utilizing multiple linear regression analysis on a saturated sample of 55 farmers. The results indicate that both fertilizer distribution (91.47%) and farming success (91.54%) were classified as "highly effective," with the 6T principles collectively contributing 84% to farming success (F = 48.148; p < 0.05; Adjusted R² = 0.840). Individually, the variables of Right Quality (β = 0.383), Right Location (β = 0.233), Right Quantity (β = 0.144), Right Type (β = 0.121), and Right Price (β = 0.116) had a positive and significant influence, whereas the Right Time variable had a negative influence (β = -0.427); this confirms that distribution delays extending beyond the initial growth phase can reduce crop yields, making scheduling precision and fertilizer quality the primary keys to farming success.

Procedures and Scope of Examination of Periodic Tax Returns for Value Added Tax and Luxury Goods Sales Tax

Vera Tamara Palem, Poltak Maruli John Liberty Hutagaol — Fri, 30 Oct 2026 09:49:00 +0000

Value Added Tax (VAT) and Luxury Goods Sales Tax (LGST) are objective taxes levied on the consumption of goods and services within the domestic territory. Their collection mechanism involves the crediting of input tax against output tax and is based on the self-assessment principle. These characteristics make tax audits an essential instrument for tax authorities to assess taxpayers' compliance with their tax obligations, particularly concerning periodic VAT returns. This article aims to examine, through a literature review, the procedures and scope of audits of periodic VAT and LGST returns, covering nine key areas of examination: the completeness of taxable objects, the crediting of input tax, the timeliness of issuance and completeness of output tax invoices, the identification of LGST-taxable objects, the determination of the tax base, the application of tax rates, the accuracy of tax payments, the examination of accounts related to VAT and LGST taxable objects, and the verification of financial statements. This study employs a library research method using a qualitative descriptive approach based on tax legislation and relevant academic literature. The findings indicate that VAT and LGST audits are conducted regularly in accordance with the audit standards specified in Ministry of Finance Regulation Number 15 of 2025 concerning Tax Audits. This regulation broadens the scope of compliance examinations and provides procedural certainty for both tax auditors and taxpayers. Ultimately, the effectiveness of tax audits contributes to improving taxpayers' voluntary compliance and optimizing state revenue from VAT and LGST.

Income Performance and Marketing Strategy of Moringa- and Sorghum-Based Processed Products at UMKM MoriGe in Kupang City

Voisti Andini Amalo, Charles Kapioru, Siska Elvani — Fri, 30 Oct 2026 12:07:53 +0000

UMKM MoriGe is a micro-enterprise in Kupang City that processes moringa and sorghum into three products: Sorghum Cookies, Moringa Cookies, and Moringa Tea. Because the products partly share raw materials, labor, and production facilities, the income of each product had not been known separately. This study aimed to determine the business income and the marketing strategy applied by UMKM MoriGe. A descriptive quantitative method supported by qualitative data was used, covering the January–June 2025 period. The internal sample consisted of 6 respondents (total sampling) and the consumer sample of 49 respondents (accidental sampling). Income was analyzed by allocating joint costs with the relative sales value method, while the marketing strategy was analyzed with the 7P marketing mix through consumer perceptions (Likert scale) and interviews with the owner. The results show a total revenue of IDR 154,976,000, a total production cost of IDR 90,116,151, and a total income of IDR 64,859,849. Moringa Tea generated the highest income (IDR 25,435,445), followed by Sorghum Cookies (IDR 21,390,951) and Moringa Cookies (IDR 18,033,453), because Moringa Tea had the lowest production cost. The overall 7P score was 3.98 (satisfied), with People scoring highest (4.20) and Promotion lowest (3.41). Promotion is the dimension most in need of improvement.

The Influence of Career Development, Work Environment, and Remuneration on the Interest of Enlisted Personnel to Participate in Naval NCO Training with Motivation as A Mediating Variable

Thoriqul Rusydi, Yulis Andreas Lorentius, Memet Kurniawan, Muhammad Zulkifli — Fri, 30 Oct 2026 12:26:00 +0000

This research is motivated by the low interest of Enlisted personnel at the Indonesian Naval Academy (AAL) in attending the Non-Commissioned Officer Formation Education (Diktukba), with participation rates consistently below 10% over the past four years. Career development, work environment, remuneration, and motivation are identified as key factors influencing this phenomenon. The objective of the research is to analyze the effects of career development, work environment, and remuneration on Enlisted personnel’s interest in pursuing Diktukba, with motivation serving as a mediating variable. The research method uses a quantitative approach with a survey technique through a questionnaire, involving a population of 170 AAL enlisted personnel with a sample size of 119 people, and analyzed using SmartPLS-based path analysis. The findings reveal that career development, work environment, and remuneration significantly affect motivation, and motivation mediates the relationship between these factors and interest in attending Diktukba. The discussion highlights that minimal differences in remuneration, workplace comfort, and the relatively older age of personnel are major barriers. In conclusion, strengthening career development systems, improving the work environment, and implementing better remuneration policies are essential to enhance motivation and increase Enlisted personnel’s interest in advancing to the NCO level.

The Effect of Reward and Punishment on Employee Performance at CV Sekar Wangi Jaya

Nur Khori'Ah, Asnawi Hidayat — Fri, 30 Oct 2026 12:44:57 +0000

Employee performance is one of the key factors that supports an organization in achieving its goals. One way to improve it is by implementing a reward and punishment system. Rewards are given as recognition of employees' achievements and contributions, while punishment is applied to strengthen discipline and compliance with company regulations. Initial observation at CV Sekar Wangi Jaya revealed ongoing discipline problems, with around 15% of employees arriving late and several employees leaving the workplace before working hours ended. This study aims to analyze the effect of reward and punishment on employee performance at CV Sekar Wangi Jaya. It uses a quantitative approach with a survey method. The population consisted of 57 employees, all of whom were taken as respondents through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability tests, classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination (R²). The results show that reward has a positive and significant effect on employee performance (t = 6.046; p < 0.001), and punishment also has a positive and significant effect on employee performance (t = 3.216; p = 0.002). Simultaneously, reward and punishment have a significant effect on employee performance (F = 169.058; p < 0.001). The R² value of 0.862 indicates that reward and punishment explain 86.2% of the variation in employee performance, while the remaining 13.8% is influenced by other factors outside this study. These findings suggest that a well-applied reward and punishment system can serve as one of the strategies to support better employee performance at CV Sekar Wangi Jaya.

The Impact of Shopee PayLater Feature Usage and Financial Literacy on Consumptive Behavior among Generation Z

Sephia Rilla Alyussa, Heni Susilowati — Fri, 30 Oct 2026 13:09:51 +0000

Shopping through TikTok has reshaped how people look at and decide on beauty products. Brands can no longer rely on one tactic alone; they have to blend promotion that happens in real time, content that people actually want to watch, and offers that feel worth the money. This study looks at whether live streaming, content marketing, and product bundling, taken one by one and together, shape the intention to buy Wardah products on TikTok. We used a quantitative design and gathered answers from 100 TikTok users through a questionnaire on a five-point Likert scale, with respondents chosen by accidental sampling. Multiple linear regression was then used to test the data. Each of the three variables turned out to have a positive and significant effect on purchase intention, and the three of them together were also significant, with an Adjusted R2 of 0.729. Product bundling carried the most weight, ahead of live streaming and content marketing. In practical terms, digital marketing on TikTok does push people closer to buying. For Wardah, the clearest lesson is to offer more bundle packages, which can support upselling and lift buying interest among consumers who now shop mostly online.

Refreshment Training to Improve Bartender Performance at the Marriott Hotel Yogyakarta

Anton Triyantoro, Suradi Suradi, Akh Fajar Rahman — Fri, 30 Oct 2026 13:22:19 +0000

This study aims to analyze the role of refreshment training in improving bartender performance at the Marriott Hotel Yogyakarta, particularly in the aspects of technical skills, service consistency, creativity in mixing drinks, and time management. In the hospitality industry, bartenders are required to have technical competence and be able to provide consistent service according to standard operating procedures (SOPs). Therefore, refreshment training is one effort to strengthen competence and maintain the quality of bartender performance in operational activities. This study used a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. Data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions. The results show that refreshment training plays a role in supporting bartender performance improvement in the aspects of technical skills, service, creativity, and time management. In the technical skills aspect, regular refresher training helps strengthen bartenders' abilities in implementing the sequence of service as part of the service standard. In the service aspect, training supports the consistency of SOP implementation. In addition, refreshment training contributes to the development of variety and creativity in mixing drinks and helps bartenders carry out their work more quickly and efficiently. Thus, refreshment training can be part of a human resource development strategy to support bartender performance and maintain consistent service quality in the hospitality environment .

The Implementation of Islamic Economic Principles in Trading Activities at Traditional Markets: Evidence from North Musi Rawas, Indonesia

Yulita Reksi, Romi Adetio Setiawan , Eeng Juli Efrianto — Fri, 30 Oct 2026 13:37:37 +0000

This research is motivated by the importance of implementing Islamic economic principles in trading activities, particularly in traditional markets, which serve as centers of economic activity and social interaction. This study aims to analyze the implementation of Islamic economic principles, including honesty, trustworthiness, justice, and ta’awun (mutual assistance), in trading activities; examine buying and selling practices in terms of the prohibitions of riba (usury), gharar (excessive uncertainty), and maisir (gambling); and identify the supporting and inhibiting factors in implementing Islamic economic principles at Traditional Markets in North Musi Rawas Regency. This study employs a descriptive qualitative method. Data were collected through observation, interviews, and documentation. The primary informants were traders actively engaged in trading activities at Traditional Markets in North Musi Rawas Regency, while supporting informants were included to strengthen the research findings. Informants were selected purposively according to the research needs. The findings indicate that Islamic economic principles have been implemented in trading activities through honesty in communicating product conditions and prices, trustworthiness in fulfilling transaction agreements, justice in pricing and weighing goods, and ta’awun through mutual assistance and cooperation among traders.

The Effect Of Career Calling And Talent Policy On Innovative Work Behavior With Work Engagement As A Mediation Variable On Teachers Under The Authority Of Muhammadiyah Ponorogo

Tri Wahyuni, Hadi Sumarsono, Umi Farida — Sat, 31 Oct 2026 00:42:37 +0000

The development of education in the Society 5.0 era requires teachers to have innovative work behavior to improve the quality of learning. This study aims to analyze the influence of career calling and talent policy on innovative work behavior with work engagement as a mediating variable in teachers under the auspices of Muhammadiyah in Ponorogo Regency. The study used a quantitative approach with an explanatory survey design. The study population was all Muhammadiyah elementary, junior high, senior high, and vocational high school teachers in Ponorogo Regency, with a sample of 122 teachers selected using a purposive sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) assisted by SmartPLS. The results showed that career calling did not directly influence innovative work behavior, but had a positive effect on work engagement. Talent policy had a positive effect on innovative work behavior and work engagement, while work engagement also had a positive effect on innovative work behavior. In addition, work engagement mediated the influence of career calling and talent policy on innovative work behavior. This study concluded that improving teachers' innovative work behavior is more effectively achieved through strengthening talent management policies and increasing work engagement than solely relying on professional calling.

The Influence of Live Streaming Shopping and Time Limit on Impulsive Buying Behavior in Online Purchases on the TikTok Shop Application from a Sharia Business Perspective (Study on TikTok Shop Users in Sribhawono Village)

Nabila Putpitasari Anggraini, Moh. Abdur Rohman Wahid, Fitri Utami — Sat, 31 Oct 2026 00:52:52 +0000

The rapid development of social commerce has made TikTok Shop one of the most widely used platforms for online buying and selling. In promoting products, TikTok Shop provides a Live Streaming Shopping feature that is widely used by sellers to increase sales and build direct interactions with consumers in real time. In addition, the use of Time Limit strategies such as flash sales and limited-time discounts also encourage consumers to make immediate purchasing decisions. This condition can trigger Impulsive Buying behavior, namely purchases made without planning and driven more by emotional factors than rational considerations. The research problem formulation in this study is whether Live Streaming Shopping has a positive and significant effect on Impulsive Buying, whether Time Limit has a positive and significant effect on Impulsive Buying, and how to review both variables from a sharia business perspective. The purpose of this study is to determine the effect of Live Streaming Shopping on Impulsive Buying, determine the effect of Time Limit on Impulsive Buying, and examine Impulsive Buying behavior based on sharia business values. This study uses a quantitative method with data collection techniques through distributing questionnaires to TikTok Shop users in Sribhawono Village. The sample used in this study was 98 respondents. Based on the research results, Live Streaming Shopping (X1) has a positive and significant effect on Impulsive Buying (Y), Time Limit (X2) also has a positive and significant effect on Impulsive Buying (Y), and both variables simultaneously have a positive and significant effect on Impulsive Buying.

The Influence of Tax Planning, Tax Aggressiveness, and Governance on Firm Value

Adelia Sandra Apriani, Osmad Muthaher — Sat, 31 Oct 2026 00:00:00 +0000

Firm value is an important indicator reflecting investor perceptions of a company's performance and prospects. This study aims to analyze the influence of tax planning, tax aggressiveness, institutional ownership, and independent commissioners on firm value. The study used a quantitative approach with secondary data in the form of financial reports of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2022–2024 period. A sample of 63 observations was selected using purposive sampling. Data were collected through documentation and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, F-tests, and t-tests using SPSS. The results showed that tax planning, tax aggressiveness, and institutional ownership had no significant effect on firm value, while independent commissioners had a positive and significant effect. Simultaneously, all independent variables significantly influenced firm value. Thus, the effectiveness of independent commissioner oversight is a more important Corporate Governance factor in increasing firm value.

The Influence of TikTok Short-Video Affiliate Marketing on Purchase Intention of MSME Products with Customer Engagement as a Mediating Variable: Stimulus–Organism–Response Approach

Rendyka Esa Maulana, Nanang Hoesen Hidroes Abrori — Sat, 31 Oct 2026 01:36:03 +0000

Affiliate marketing through short videos on TikTok is rapidly growing as a promotional channel for MSME products, but the psychological mechanisms explaining its influence on purchase intention have not been widely mapped. This study examines the influence of TikTok short-video affiliate marketing on purchase intention of MSME products with customer engagement as a mediating variable, using the Stimulus–Organism–Response (S–O–R) framework. This explanatory quantitative study with a cross-sectional design collected data through an online questionnaire from 213 TikTok users who had viewed affiliate content, selected by purposive sampling, and analyzed using PLS-SEM. The measurement model met the criteria for validity and reliability (outer loading 0.729–0.874; AVE 0.672–0.688; Cronbach's alpha and composite reliability > 0.90). Affiliate marketing has a positive and significant effect on customer engagement (β = 0.657; t = 11.697) and purchase intention (β = 0.462; t = 9.275). Customer engagement has a positive and significant effect on purchase intention (β = 0.461; t = 9.022); and customer engagement partially mediates (indirect effect β = 0.303; t = 6.834). The model explains 43.2% of the variance in customer engagement and 70.6% of the variance in purchase intention. These findings suggest that affiliate content needs to be designed to build consumer engagement, not simply reach audiences. Implications for MSMEs and affiliates are discussed.

The Influence of Customer Experience and Product Quality on Repurchase Intention at Bebek Petemon Restaurant in Surabaya

Dinik Andrianti Prameswari, Syamsul Arifin, H Abu Darim, H. Nuryadi — Sat, 31 Oct 2026 02:40:00 +0000

Competition in the culinary industry encourages local food businesses to maintain product quality and customer experience to increase repurchase intention. This study aims to analyze the relationship between customer experience and product quality with repurchase intention, partially and simultaneously, at Warung Makan Bebek Petemon Surabaya. The study used a quantitative approach with an associative type. The sample consisted of 100 respondents who had purchased and consumed the stall's products. Data were collected through an online questionnaire with a five-point Likert scale and analyzed using IBM SPSS Statistics through validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination tests. The results showed that customer experience and product quality were positively and significantly related to repurchase intention, both partially and simultaneously. The model explained 79.5% of the variation in repurchase intention. In conclusion, product quality consistency and improved customer experience need to be considered to encourage repurchase intention in local culinary businesses.

The Effect Of Budget Planning, Cost Control, And Financing Management On Financial Sustainability At Pt. Rid Jaya With The City Of Palembang

Afdan Mifta Sadana, Andini Utari Putri, Reny Aziatul Pebriani — Sat, 31 Oct 2026 02:55:35 +0000

Financial sustainability is essential for housing developers facing substantial capital requirements and complex project cost management. This study aimed to examine the effects of budget planning, cost control, and financing management on financial sustainability at PT RID Jaya Bersama in Palembang, Indonesia. A quantitative survey design was employed. The population and sample comprised all 60 employees, selected through a saturated sampling technique. Data were collected using a five-point Likert-scale questionnaire and analyzed through multiple linear regression with SPSS version 26. The results showed that budget planning had a positive and significant effect on financial sustainability (B = 0.455; p < 0.001), as did cost control (B = 0.464; p = 0.001). In contrast, financing management had no statistically significant partial effect (B = 0.003; p = 0.977). Collectively, the three independent variables significantly explained financial sustainability, with an R² of 0.863. The findings highlight the importance of structured budget planning and effective cost control in supporting corporate financial sustainability. The study recommends strengthening budget monitoring, evaluating cost deviations regularly, and reviewing financing practices to improve financial management in housing development projects.

The Influence of Motivation, Workload, and Job Stress on the Performance of Employees at the Katibung Inpatient Community Health Center

Jonata Sadewa, Rini Loliyani, Helmita Helmita, Andi Surya, Armalia Reny WA — Sat, 31 Oct 2026 03:10:40 +0000

Employee performance is crucial for maintaining the quality of healthcare services, particularly in addressing the challenges of work motivation, workload, and work stress. This study aims to analyze the partial and simultaneous influence of these three variables on employee performance at the Katibung Inpatient Community Health Center. The study employed a quantitative approach with a causal associative design. The population consisted of 56 employees, all of whom were sampled through a saturated sampling technique. Data were collected using questionnaires, interviews, and documentation. The instrument used a five-point Likert scale, while data analysis included validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that work motivation and workload had a positive and significant partial effect on employee performance, while work stress was insignificant. Simultaneously, the three variables had a significant effect and explained 72.5% of the variation in employee performance. In conclusion, maintaining motivation and managing workload need to be a priority in efforts to support employee performance

Comparative Analysis of Financial Performance Based on Profitability and Liquidity Ratios at PT. Sumber Alfaria Trijaya Tbk and PT. Midi Utama Indonesia Tbk for the 2020-2024 Period

Whury Fitria Rahma, Asep Muslihat, Rizke Wiliyanti — Sat, 31 Oct 2026 03:18:04 +0000

This study aims to analyze the comparative financial performance of PT Sumber Alfaria Trijaya Tbk (AMRT) and PT Midi Utama Indonesia Tbk (MIDI) during the 2020–2024 period. This study uses a descriptive quantitative method, with secondary data sourced from the annual financial reports of both companies. The analytical technique applied is a comparative descriptive analysis, to compare the financial performance of both companies through profitability ratios calculated by Return on Assets (ROA) and liquidity ratios measured using the Current Ratio (CR). The results of the study found that AMRT's financial performance for the 2020–2024 period was better than MIDI, indicated by higher ROA and CR values. However, the performance of both companies is generally still not optimal because it does not meet industry standards.

The Influence Of Job Analysis In Efforts To Improve Asn Careers Through Work Competence At The Tangerang City Manpower Office

Sat, 31 Oct 2026 03:27:41 +0000

This study aims to analyze the effect of job analysis on the career of civil servants (ASN), both directly and indirectly through work competence as an intervening variable, at the Manpower Office of Tangerang City. The declining proportion of employees receiving rank promotions during the 2023–2025 period indicates a gap between the implementation of job analysis, work competence, and employee career development. This study employed a quantitative approach with an explanatory, cross-sectional design. The population consisted of all 50 civil servants at the Manpower Office of Tangerang City, selected through saturated (census) sampling. Data were collected using a validated and reliable five-point Likert-scale questionnaire and analyzed using multiple linear regression and the Sobel test with SPSS. The results show that job analysis has a positive and significant effect on ASN career (β=0.605; t=6.703; Sig.=0.000), job analysis has a positive and significant effect on work competence (β=0.647; t=10.359; Sig.=0.000), work competence has a positive and significant effect on ASN career (β=0.718; t=5.798; Sig.=0.000), and work competence significantly mediates the effect of job analysis on ASN career (Sobel Z=5.063>1.96; p=0.00000041). This study recommends optimizing job analysis implementation and strengthening digital competence as a basis for more objective, merit-based ASN career policies.

Circular Economy-Based Entrepreneurship Education, Project-Based Learning, And Industry Collaboration In Shaping Vocational Students’ Entrepreneurial Interest: The Roles Of Environmental Awareness And School Climate

Ilna Anisa, Muh. Fahrurrozi, Nuro Sholihah — Sat, 31 Oct 2026 03:41:20 +0000

This study examines how circular economy-based entrepreneurship education, Project-Based Learning (PjBL), and industry collaboration shape entrepreneurial interest among vocational high school students, while testing environmental awareness as a mediator and school climate as a moderator. An explanatory cross-sectional survey was conducted with 200 students at SMKN 2 Selong, selected through proportionate random sampling from a population of 400. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Industry collaboration emerged as the strongest predictor of entrepreneurial interest (β = 0.469; p < 0.001) and also enhanced environmental awareness (β = 0.509; p < 0.001). Circular economy-based entrepreneurship education significantly increased environmental awareness (β = 0.258; p < 0.001) but had no direct effect on entrepreneurial interest. PjBL showed no significant effect on either endogenous construct. Environmental awareness did not mediate the hypothesized relationships, whereas school climate directly predicted entrepreneurial interest (β = 0.249; p = 0.001) but did not moderate the focal relationships. The model explained 50.0% of the variance in environmental awareness and 50.5% of the variance in entrepreneurial interest. These findings indicate that authentic industry-based experiences and a supportive school ecosystem are more consequential for fostering entrepreneurial interest than instructional exposure alone, underscoring the need for more entrepreneurship-oriented and sustainability-integrated PjBL designs

Analysis of the Influence of Free Shipping, Flash Sale and Online Customer Review on the Purchase Decision of Somethinc Products on the Shopee Platform among Students of the Faculty of Economics, Indo Global Mandiri University

Eka Putri Dwitami, Meilin Veronica, Yeni Yeni — Sat, 31 Oct 2026 05:14:48 +0000

The development of e-commerce increases competition in the skincare industry and encourages consumers to consider various marketing stimuli before making a purchase. This study aims to analyze the effect of Free Shipping, Flash Sale, and Online Customer Review on Purchase Decisions for Somethinc products on Shopee among students of the Faculty of Economics, Universitas Indo Global Mandiri. The study used a descriptive quantitative approach with a population of 854 students and a sample of 273 respondents selected through purposive sampling. Data were collected using a Likert scale questionnaire from 1 to 5 and analyzed using SPSS 26 through validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination tests. The results show that Free Shipping, Flash Sale, and Online Customer Review have a positive and significant effect, both partially and simultaneously, on Purchase Decisions. In conclusion, these three factors play a role in increasing purchase decisions, with a contribution of 73.1%.

Economic and Ecological Benefit-Cost Analysis of the Impact of Oil Palm Expansion in the Tesso Nilo National Park Area, Pelalawan

Sat, 31 Oct 2026 05:25:34 +0000

Oil palm expansion inside Tesso Nilo National Park (TNTN), Pelalawan Regency, generates short-term financial gains for its actors, while the loss of carbon stocks and forest ecosystem services is rarely accounted for in conventional economic calculations. This study estimates the economic benefits and ecological losses of oil palm expansion in TNTN and analyzes their benefit-cost ratio (BCR). A descriptive-quantitative approach with an ex-post Benefit-Cost Analysis (BCA) under a with-without principle was applied from a regional social perspective, using secondary data, an expansion area of 40,000 hectares, a 25-year horizon, and a base discount rate of 8% tested at 4% and 12%. Ecological losses comprise carbon stock loss valued by the social cost of carbon (US$185 per tCO2). The results show a net economic benefit of IDR 6.70 trillion, an ecological loss of IDR 57.82 trillion, a BCR of 0.24, and a social NPV of −IDR 51.12 trillion, indicating that oil palm expansion in TNTN is net-negative for the region. This conclusion holds in all sensitivity tests using the social cost of carbon, including a lower carbon baseline of plantation forest (BCR 0.61). The BCR exceeds 1 only if the carbon price falls below US$21.4 per tCO2, for example at market carbon prices of US$5–10 (BCR 1.29–1.48). These findings highlight the need for economic valuation to support law enforcement, restoration, and conservation area management policies.

Analysis of the Deactivation of the Order Planning Feature on the Income of Grab Drivers in Jambi City from a Sharia Economic Perspective

Elis Ermawati, Agustina Mutia, Beid Fitrianova Andriani — Sat, 31 Oct 2026 05:35:47 +0000

This study analyzes the impact of deactivating the Order Planning Feature (Scheduled Bookings and Selected Slots) on the daily earnings of Grab drivers in Jambi City, examines the policy from a Sharia economic perspective (maqashid sharia), and formulates strategies to mitigate declines in daily earnings. A qualitative descriptive approach was used, drawing on in-depth interviews, participant observation, and documentation involving 50 Grab drivers and 20 Gojek drivers selected through purposive and snowball sampling, analyzed inductively with the Miles and Huberman interactive model and triangulation. The findings show that while the feature was in use, Grab drivers' daily earnings were lower because the scheduled scheme was tied to low base fares. After deactivation, the daily earnings of the 12 informants whose data are presented rose by about 83% on average (from IDR 120,625 to IDR 220,500, based on range midpoints). This pattern can be explained through Marginal Productivity Theory, the Theory of Reasoned Action, and the Technology Acceptance Model. Within the maqashid sharia framework, deactivation can be read as prioritizing hifz al-nafs (preservation of life) without fully resolving hifz al-mal (preservation of wealth) concerns; this reading is interpretive, and issues of transparency and fairness for vulnerable partners remain. Mitigation strategies include service diversification, use of the Heat Maps feature, maintaining high order acceptance and completion rates, and more transparent and participatory platform policies.

Determinants of Turnover Intention of Generation Z Employees in the Cafe Industry in Cirebon City

Sat, 31 Oct 2026 05:43:40 +0000

This study examines work stress, job satisfaction, and work environment as determinants of turnover intention among Generation Z employees in the cafe industry in Cirebon City. A quantitative cross-sectional survey involved 100 employees selected through purposive sampling and analyzed using multiple linear regression in IBM SPSS Statistics 25. The simultaneous model was significant and explained 44.6% of turnover-intention variance. Partially, work stress had a positive and significant effect, whereas job satisfaction and work environment were not significant. The contribution of this study is not merely contextual; it shows that psychological strain associated with job demands is more salient than general job attitudes and workplace-resource perceptions when the three predictors are examined together. The findings direct retention efforts toward workload control, role clarity, shift organization, and supervisor support while maintaining supportive workplace conditions.

The Effect Of Digital Competence, Performance Expectancy, And Facilitating Conditions On Digital Economic Empowerment: The Role Of Transformative Capacity As An Intervening Variable On Business Actors In Jakarta, Surabaya, Bandung, And Medan

Andi Fika Widuri, Hwihanus Hwihanus — Sat, 31 Oct 2026 05:57:35 +0000

The use of digital technology in economic activities has continued to increase, but its utilization does not necessarily generate economic benefits directly. This study aims to examine the effects of digital competence, performance expectations, and facilitating conditions on digital economic empowerment, with transformative capacity as an intervening variable. The study employed a quantitative approach using secondary data from the Digital Transformation Adoption, Social Resilience, and Community Empowerment Outcomes in Post-Pandemic Indonesia dataset, consisting of 544 observations. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that digital competence has a positive and significant effect on transformative capacity (β = 0.245; p = 0.001), whereas performance expectancy has no significant effect (β = 0.044; p = 0.530). Facilitating conditions have a positive and significant effect on transformative capacity (β = 0.165; p = 0.038), while transformative capacity has a positive and significant effect on digital economic empowerment (β = 0.424; p < 0.001). Regarding the direct effects on digital economic empowerment, performance expectancy has a significant effect (β = 0.154; p = 0.019), whereas digital competence (β = 0.042; p = 0.554) and facilitating conditions (β = 0.085; p = 0.251) do not have significant effects. The indirect effect analysis indicates that transformative capacity mediates the relationship between digital competence and digital economic empowerment (β = 0.104; p = 0.002) and between facilitating conditions and digital economic empowerment (β = 0.070; p = 0.046), but does not mediate the relationship between performance expectations and digital economic empowerment (β = 0.019; p = 0.531). These findings indicate that the economic benefits of digitalization are more evident when technology utilization is accompanied by the capacity to make changes in business or community activities.

Influence Perceived Organizational Support(Pos) Against Employee Engagement To The Employees Of The National Narcotics Agency Of North Sulawesi Province

Maria Rahkita Elvira, Deitje Adolfien Katuuk, Melkian Naharia — Sat, 31 Oct 2026 06:06:20 +0000

Employee engagement is crucial for organizational sustainability, particularly in high-demand and high-risk work environments such as the North Sulawesi BNNP. This study aims to analyze the effect of perceived organizational support (POS) on employee engagement at the North Sulawesi BNNP. The study employed a quantitative approach with an explanatory survey method. The population and sample consisted of 70 employees determined through saturated sampling. Data were collected using a five-point Likert scale questionnaire, with POS measured using the Survey of Perceived Organizational Support and Employee Engagement using the Utrecht Work Engagement Scale. Data analysis was performed using descriptive statistics, assumption tests, simple linear regression, and t-tests using SPSS 25. The results showed that POS had a positive and significant effect on employee engagement with a coefficient of 0.827, t = 15.225, p < 0.001, and R² = 0.773. In conclusion, increased organizational support is associated with increased employee engagement

The Effect Of Profitability And Leverage On Firm Value With Firm Size As A Moderating Variable In The Food And Beverage Subsector Listed On The Indonesia Stock Exchange

Reza Aprilia Audina, Hasim As’ari, Rochmad Bayu Utomo, Ika Wulandari — Sat, 31 Oct 2026 06:14:30 +0000

This study was motivated by fluctuations in firm value among food and beverage companies listed on the Indonesia Stock Exchange and inconsistent findings in previous studies regarding the effects of profitability and leverage on firm value. This study aimed to examine the effects of profitability and leverage on firm value and test firm size as a moderating variable. A quantitative approach was employed using secondary data from annual financial statements and stock prices for 2022–2024. The population comprised food and beverage subsector companies listed on the Indonesia Stock Exchange. Using purposive sampling, 12 companies were selected, yielding 36 observations. Data were collected through documentation and analyzed using SPSS, including descriptive statistics, classical assumption tests, regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing. The results showed that profitability and leverage had positive and significant effects on firm value. Firm size also has a positive and significant direct effect but does not moderate the relationship of profitability or leverage with firm value. In conclusion, profitability and debt management are important factors associated with firm value, whereas firm size was not demonstrated to strengthen or weaken either relationship.

Digitalization Of Tax Administration As An Effort To Realize A More Efficient Tax System

Sat, 31 Oct 2026 06:22:08 +0000

The digitalization of tax administration is a crucial element in efforts to improve tax system efficiency through process simplification, data integration, and automation of administrative tasks. The implementation of digital systems such as Coretax, e-Filing, e-Billing, and e-Bupot has brought about changes in service processes, data management, and the implementation of tax obligations. This study employed a descriptive literature study method, exploring and analyzing scientific sources and official publications relevant to the digitalization of tax administration and tax system efficiency. The study's findings indicate that digitalization can accelerate administrative processes, improve reporting accuracy, reduce recording errors, simplify services, and support tax data integration. The implementation of digital systems also faces challenges such as technical disruptions, limited infrastructure, system access, digital literacy, and user readiness. Tax administration efficiency can be supported by a stable system, adequate infrastructure, data integration, and user capability in utilizing digital services. The digitalization of tax administration can be a means to realize a more efficient tax system through a more structured, accessible, and integrated service process

The Influence Of Influencer Marketing And Brand Image On Consumer Purchase Interest In Mamdimsum Bandar Lampung Products

Ricad Sambela, Dewi Silvia, Evi Meidasari — Sat, 31 Oct 2026 06:30:28 +0000

This study was motivated by the growing use of influencer marketing and the importance of brand image in digital marketing, particularly in the culinary industry. It aimed to analyze the partial and simultaneous effects of influencer marketing and brand image on consumer purchase intention toward Mamdimsum products in Bandar Lampung. A quantitative survey method was employed. The population comprised Mamdimsum consumers in Bandar Lampung, whose exact number was unknown. A sample of 150 respondents was selected using nonprobability sampling with an incidental sampling technique. Data were collected through questionnaires, interviews, and documentation. Data analysis involved validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination using IBM SPSS Statistics. The results indicated that influencer marketing and brand image had positive and significant partial effects on purchase intention, with t-values of 9.945 and 4.817, respectively. Both variables also have a significant simultaneous effect, with an F-value of 201.806. The adjusted R-squared value of 0.729 indicated that the two independent variables explained 72.9% of the variation in purchase intention. In conclusion, influencer marketing and brand image are important factors associated with consumer purchase intention, suggesting that improving influencer selection and brand image may support Mamdimsum's marketing strategy.

Implementation of Financial Accountability in Regional Public Companies (Perumda) and Its Implications Using the Systematic Literature Review Method

Dini Harlini, Yessy Rahma Utami, Yusnaini Yusnaini, Ika Sasti Ferina — Sat, 31 Oct 2026 15:13:30 +0000

This study aims to comprehensively analyze the implementation of financial accountability in Perusahaan Umum Daerah (Perumda) Lematang Enim and its implications. Employing a Systematic Literature Review (SLR) method based on PRISMA guidelines, 25 articles published between 2022 and 2026 from OpenAlex sources were analyzed. The selection process began with 378 articles, culminating in 25 final articles after identification, screening, and eligibility assessment stages. The review found that implementing financial accountability significantly enhances financial management transparency, operational efficiency, and the quality of strategic decision-making, while also reducing the potential for corruption. Publication trends show a steady increase in interest, from 3 publications in 2022 to 7 in 2025. Key challenges identified include suboptimal human resource competence, political intervention, IT infrastructure limitations, and resistance to change. Digitally-based accounting information systems, such as SAKD/SAP integration with real-time reporting features, emerged as the most effective reporting mechanism, supported by robust internal control systems. Leadership commitment, HR capacity, transparent organizational culture, and external regulatory support are crucial success factors. This study extends the understanding of legitimacy and agency theories by positioning strong financial accountability practices as a crucial mechanism for building stakeholder trust and achieving Perumda's socio-economic goals. Robust financial accountability implementation is essential for Perumda's operational sustainability and the welfare improvement of the communities it serves.

Examining Professional Judgment and Audit Quality in Complex Organizational Settings: A Systematic Literature Review

Rina Febriana, Elisabet Marbun, Yusnaini Yusnaini, Ika Sasti Ferina — Sat, 31 Oct 2026 15:23:22 +0000

This study examines professional judgment and audit quality in complex organizational settings using a Systematic Literature Review (SLR) approach. A total of 50 scientific articles were synthesized to explore how individual characteristics, organizational conditions, and decision-making constraints shape auditors' professional judgment and audit quality. The findings indicate that auditor experience, expertise, professional identity, risk assessment, resource allocation, and knowledge integration influence judgment processes. However, the relationship between organizational complexity and audit quality is not uniform, as outcomes depend on auditors' capabilities, information availability, coordination mechanisms, and engagement characteristics. Drawing on Bounded Rationality Theory, this study explains how cognitive and informational limitations shape auditors' prioritization and evaluation of evidence. This study contributes by integrating individual, organizational, and contextual factors into a conceptual understanding of professional judgment and audit quality. It also identifies research gaps concerning decision-making constraints, technological adaptation, and organizational complexity, offering implications for audit firms, regulators, and future researchers.

The Relationship between Corporate Social Responsibility and Financial Performance

Pyara Tri Amanda, Yunella Rubyta Rinastiti, Yusnaini Yusnaini, Ika Sasti Ferina — Sat, 31 Oct 2026 15:34:10 +0000

This study examines the relationship between Corporate Social Responsibility (CSR) and corporate financial performance, explains variations in previous findings, and identifies research gaps. A Systematic Literature Review (SLR) was conducted on 30 empirical articles published between 2020 and 2026. The literature was searched through Google Scholar using Publish or Perish and screened according to predefined inclusion and exclusion criteria. The synthesis shows that 21 articles report a significant positive relationship, five report insignificant results, two report a significant negative relationship, and two identify relationships that vary across time or CSR levels. These differences are associated with CSR and financial performance measurements, CSR activities, observation periods, national and industry contexts, and moderating and mediating variables. Key research gaps include the dominance of disclosure-based CSR measures, limited long-term observations, and insufficient testing of nonlinear relationships. Future research should employ more diverse performance measures and stronger research designs.

Comparison Of Local Government Audit Opinions Before And After The Covid-19 Pandemic: Implications For The Quality And Reliability Of Financial Reporting In Indonesia

Mon, 02 Nov 2026 07:22:36 +0000

This study compares the distribution of audit opinions on Indonesian local government financial statements (LKPD) before and after the COVID-19 pandemic and examines changes in internal control weaknesses that may provide contextual explanations for the observed pattern. The study uses secondary data from the Audit Board of the Republic of Indonesia (BPK RI) and its Semester Audit Summaries (Ikhtisar Hasil Pemeriksaan Semester/IHPS) covering 2015-2024. The pre-pandemic period is defined as 2015-2019 and the post-pandemic period as 2020-2024. The quantitative analysis uses a Pearson Chi-Square test on 5,426 LKPD observations, while internal control weaknesses and non-compliance findings are examined descriptively and comparatively. The results show a significant difference in the distribution of audit opinions between the two periods (χ² = 246.172; df = 3; p < 0.001). The proportion of unqualified opinions (WTP) increased from 74.9% before the pandemic to 90.8% after the pandemic, while qualified opinions (WDP) declined from 21.6% to 8.4% and disclaimer opinions (TMP) from 3.4% to 0.7%. The effect size is nevertheless limited to small-to-moderate magnitude (Cramer’s V = 0.213). A Monte Carlo confirmation test also produced p < 0.001. Internal control findings reveal a more nuanced pattern: weaknesses in financial report preparation and incomplete procedures declined substantially, whereas weaknesses associated with improper policies causing lost revenue (+40.0%), higher costs (+55.6%), and non-compliance with available SOPs (+3.2%) increased. Non-compliance findings also increased notably in contract execution, expenditure compliance, honorarium payments, and asset control. Overall, the pandemic coincided with a statistically significant improvement in audit-opinion distribution, but this improvement did not eliminate operational internal-control risks. Audit opinion therefore provides an important external signal of reporting quality, while internal-control findings provide complementary information about the underlying quality of financial-management processes.

The Influence of the Implementation of Accounting Information Systems and Internal Control on MSME Performance in Telanaipura District, Jambi City

Muhammad Muslim, Vera Amalia, Liona Efrina — Mon, 02 Nov 2026 07:34:42 +0000

This study aims to examine the effect of Accounting Information System Implementation and Internal Control on MSME Performance in Telanaipura Sub-district, Jambi City. The research used a quantitative approach with 98 MSME owners as respondents. Data were collected through questionnaires and analyzed using multiple linear regression, including simultaneous (F-test), partial (t-test), and coefficient of determination (R²) tests. The descriptive results show that the Accounting Information System was categorized as good, with an average score of 394, while Internal Control was also categorized as good, with an average score of 389. Meanwhile, MSME Performance was categorized as high, with an average score of 390. The regression results indicate that Accounting Information Systems have a positive and significant effect on MSME Performance, as well as Internal Control. Simultaneously, Accounting Information Systems and Internal Control have a positive and significant effect on MSME Performance. The coefficient of determination (R²) of 0.986 indicates that 98.6% of the variation in MSME Performance can be explained by Accounting Information Systems and Internal Control, while the remaining 1.4% is explained by other factors outside the research model.

The Effect Of Accounting Knowledge And Business Experience On The Implementation Of Accounting Information Systems In Danau Sipin District Jambi City

Rahim Iskandar, Eka Julianti Efris Saputri , Rian Fitra Apriandi — Mon, 02 Nov 2026 07:51:51 +0000

This study aims to analyze the effect of Accounting Knowledge and Business Experience on the Implementation of Accounting Information Systems (AIS) among MSMEs in Danau Sipin District, Jambi City. This study employed a quantitative approach with a sample of 98 MSME actors. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 27. The results show that Accounting Knowledge and Business Experience simultaneously have a significant effect on the Implementation of Accounting Information Systems. The coefficient of determination (R²) of 0.987 indicates that 98.7% of the variation in AIS implementation can be explained by Accounting Knowledge and Business Experience, while the remaining 1.3% is explained by other factors outside the model. Partially, Accounting Knowledge has a positive and significant effect on AIS implementation. Business Experience also has a positive and significant effect. The findings indicate that higher accounting knowledge and greater business experience are associated with better implementation of accounting information systems among MSMEs.

The Effect Of Procedure Compliance On Employee Performance In The Aviation Industry

Soulthan Saladin Batubara, Muhammad Yalzamul Insan, M. Aulia Rifangga Bangun — Mon, 02 Nov 2026 14:09:54 +0000

Employee performance is critical in aviation, where reliable task execution, service quality, and adherence to operational standards are essential. This study examined the relationship between procedure compliance and employee performance among employees at Kualanamu airport, Indonesia. A quantitative cross-sectional survey was conducted involving 140 employees drawn from a population of 579. Respondents were selected using proportional stratified random sampling across five organizational units. Both constructs were measured using five questionnaire items on a five-point Likert scale. Data were analyzed using descriptive statistics, Cronbach’s alpha, and simple linear regression in IBM SPSS Statistics. The procedure compliance scale demonstrated high internal consistency (Cronbach’s α = .940), while the employee performance scale showed satisfactory reliability (α = .885). The mean score for procedure compliance was 4.304 (SD = 0.714), compared with 3.266 (SD = 0.794) for employee performance. Regression analysis revealed a positive and statistically significant association between procedure compliance and employee performance (B = 0.675, β = .607, t = 8.969, p < .001). The regression model explained 36.8% of the variance in employee performance (R² = .368; adjusted R² = .364) and was statistically significant, F(1, 138) = 80.446, p < .001. These findings suggest that adherence to established procedures is associated with employees’ reported work performance. The results highlight the relevance of clear operational procedures, employee training, and performance feedback. However, the cross-sectional design does not establish causality. Therefore, the findings should be interpreted as evidence of statistical association, with additional diagnostic analysis and future research using objective performance indicators recommended to strengthen the conclusions.

Strategies For Improving Public Service Quality At The Population And Civil Registration Office Of Deli Serdang Regency In Achieving Effective And Efficient Services

Siti Khodizah, Amir Makhmud Zain Nasution, Elwardi Hasibuan — Mon, 02 Nov 2026 14:30:46 +0000

This study aims to determine the strategies implemented by the Population and Civil Registration Office (Disdukcapil) of Deli Serdang Regency to improve public service quality. This is a qualitative study, and interviews were conducted through direct question-and-answer sessions with informants. The results show that the main strategies implemented are bringing services closer to the community through the opening of Integrated Sub-District Administrative Service Counters (PATEN) and developing the competence of civil servants, optimizing the digitalization of services, and strengthening monitoring and evaluation systems as well as transparency.

Analysis of Financial Performance in Tobacco Industry Companies Listed on the Indonesia Stock Exchange: The Roles of Profitability, Liquidity, and Solvency

Muhammad Ramadhan Azis Harahap, Widia Wardani, Ilfi Rahmi Putri — Mon, 02 Nov 2026 14:45:45 +0000

This study analyzes the effect of profitability, liquidity, and solvency on the financial performance of tobacco industry companies listed on the Indonesia Stock Exchange (IDX). A quantitative design was applied to secondary data taken from the annual financial statements of four companies over 2017–2024, which produced 32 firm-year observations (31 of which were usable in the regression). Profitability was measured by return on assets (ROA), liquidity by the current ratio (CR), solvency by the debt to equity ratio (DER), and financial performance by total asset turnover (TATO). The data were analyzed in SPSS version 27 using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination at a 5% significance level. Profitability has a positive and significant partial effect on financial performance (B = 4.048; p = 0.001), whereas liquidity (B = 0.103; p = 0.093) and solvency (B = 0.014; p = 0.921) have positive but statistically insignificant effects. Simultaneously, the three variables significantly affect financial performance (F = 7.856; p = 0.001) and jointly explain 46.6% of its variation (adjusted R² = 40.7%). The findings indicate that the ability to generate profit from assets is the dominant factor associated with financial performance in this industry.

The Effect of Profitability and Liquidity on Stock Prices of Food and Beverage Companies Listed on the Indonesia Stock Exchange Period 2022–2024

Apolinarius Aperlin Gulo, Elwardi Hasibuan, Sri Mauliza — Mon, 02 Nov 2026 14:57:05 +0000

This study examines the effect of profitability and liquidity on stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative design was used. From a population of 82 companies, purposive sampling produced 68 companies observed over three years, giving 204 firm-year observations of annual financial statements. Profitability was measured by Return on Assets (ROA), liquidity by the Current Ratio (CR), and stock price by Price to Book Value (PBV). Secondary data were collected through observation and documentation, and analyzed with SPSS version 27 using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination at a 0.05 significance level. The partial results show that profitability has no significant effect on stock prices (t = −0.381; sig. = 0.704), whereas liquidity has a positive and significant effect (t = 4.074; sig. = 0.000). Simultaneously, profitability and liquidity significantly affect stock prices (F = 8.358; sig. = 0.000). The adjusted R² is 0.068, so the two variables explain only 6.8% of the variation in stock prices, and other factors outside the model account for the rest. Investors in this sector appear to give more weight to a firm's

The Effect of Dividend Yield, Firm Size, Exchange Rate, and Asset Growth on Stock Price Volatility in Mining Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period

Mon, 02 Nov 2026 22:00:22 +0000

This study aims to examine the effect of Dividend Yield, Firm Size, Exchange Rate, and Asset Growth on Stock Price Volatility in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research applies a quantitative approach using an associative causal method. The research population consists of 63 mining companies listed on the IDX during that period. The sample was selected using purposive sampling technique, resulting in 15 mining companies with a total of 75 observation data. The results of the study indicate that Dividend Yield and Firm Size have no significant impact on Stock Price Volatility, whereas Exchange Rate and Asset Growth have a significant impact on Stock Price Volatility. Simultaneously, Dividend Yield, Firm Size, Exchange Rate, and Asset Growth collectively have a significant impact on Stock Price Volatility.

Contemporary Social Issues in Industry-Society Relations: Environmental Health Risks in the Wood Processing Industry

Darwin Safiu, Andik Setiyono, Alimin Alwi — Tue, 03 Nov 2026 01:41:35 +0000

This study aims to analyze environmental health risks—viewed as a contemporary social issue—within the context of the relationship between the industry and the community surrounding the PD X wood processing plant in Tasikmalaya City. A descriptive qualitative approach was employed, involving six informants: three workers and three local residents. Data were collected through direct observation and interviews, then analyzed descriptively through data organization, data presentation, and the drawing and verification of conclusions. The findings indicate that production activities pose potential environmental risks, including wood dust, machinery noise, vibration, uneven lighting, and inadequate air circulation. Experiences regarding these risks differ between workers and the community; workers tend to view the dust as part of their daily work routine, whereas a resident reported dust drifting onto the street and causing skin irritation. Dust control measures and the use of personal protective equipment remain suboptimal. This study underscores the importance of integrated risk management that takes into account worker safety, environmental conditions, and the experiences of the surrounding community.

Mapping Strategic Customer Networks in Traditional Silk Weaving SMEs: A Descriptive Study of the Pareto Sales Network

Marlia Rianti, Akhmad Akhmad, Sri Mardiyati, Ratnawati Tahir, Irma Sribianti — Tue, 03 Nov 2026 02:35:03 +0000

Customer networks serve as a vital relational asset for small and medium-sized enterprises (SMEs), particularly in the traditional silk-weaving industry, which relies heavily on relationships with regular customers, traders, resellers, and distribution partners. This study aims to map the Pareto Sales Network (PSN) within natural silk-weaving SMEs in South Sulawesi, based on three dimensions: customer loyalty, purchase volume, and the breadth of the customer network. A descriptive quantitative approach was employed, utilizing survey data collected from 142 SME operators in the Wajo and Bone regencies. The analysis focused on the mean values of the PSN dimensions and their respective indicators. The results indicate an overall mean PSN score of 4.22 on a 1–5 scale. The dimension concerning customers with extensive networks yielded the highest mean (4.32), followed by customers with high purchase volumes (4.24) and loyal customers (4.10). At the indicator level, the allocation of promotional efforts to maintain relationships with key partners—as well as the maintenance of partner networks in strategic shopping hubs—received the highest scores (4.41 each). Conversely, regular personal communication with large-scale buyers scored the lowest (3.66). These findings suggest that distribution networks and customer relationship maintenance should be managed as complementary components within a PSN strategy.

The Influence of Digital Literacy, Entrepreneurial Orientation, and Product Innovation on MSME Business Performance

Tue, 03 Nov 2026 03:54:17 +0000

Micro, Small, and Medium Enterprises (MSMEs) face increasingly competitive business environments, necessitating digital capabilities, an entrepreneurial orientation, and product innovation to sustain and enhance their business performance. This study aims to analyze the impact of digital literacy, entrepreneurial orientation, and product innovation on the business performance of MSMEs. Employing a quantitative approach with an explanatory research design, the study involved 170 MSME owners/managers selected through purposive sampling. Data were collected via a 1–5 Likert-scale questionnaire—administered both online and offline—and subsequently analyzed using multiple linear regression with the aid of SPSS. The results indicate that digital literacy, entrepreneurial orientation, and product innovation have a positive and significant effect on MSME business performance. The coefficient of determination (R²) of 0.340 suggests that 34% of the variance in MSME business performance can be explained by digital literacy, entrepreneurial orientation, and product innovation, while the remaining 66% is attributed to other variables not included in this research model. The study concludes that improving MSME performance requires the ability to leverage digital technology, a proactive entrepreneurial orientation, and product innovation that aligns with consumer needs.

The Influence of Financial Literacy, Financial Self-Efficacy, and Consumerist Behavior on Financial Management among Generation Z

Abdul Wahab, Hartono Hartono, Nersiwad Nersiwad, Musran Munizu, Wa Ode Nur Ainun — Tue, 03 Nov 2026 06:20:27 +0000

This study aims to analyze the influence of financial literacy, financial self-efficacy, and consumerist behavior on the financial management of Generation Z. A quantitative research method was employed, with Generation Z serving as the study population. Participants were selected using purposive sampling, with the criteria that they must be between 22 and 28 years old and currently employed. The sample size, calculated using the Slovin formula, consists of 100 respondents. Data were collected via questionnaires distributed through social media platforms, including WhatsApp, Instagram, and TikTok, and subsequently analyzed using multiple linear regression. The results indicate that financial literacy, financial self-efficacy, and consumer behavior each have a positive and significant individual (partial) effect on the financial management of Generation Z. Furthermore, these variables also exert a simultaneous (joint) influence on the financial management of Generation Z. The coefficient of determination (R-squared) value of 0.676 suggests that 67.6% of the variance in financial management can be explained by financial literacy, financial self-efficacy, and consumer behavior, while the remaining 32.4% is accounted for by other variables not included in this research model.

Implementation of the Green Hotel Concept to Support Sustainable Tourism

Lisna Bantulu, Asminar Mokodongan — Tue, 03 Nov 2026 06:32:46 +0000

This study aims to analyze the implementation of the green hotel concept in support of sustainable tourism. A qualitative approach with a case study design was employed. Research informants were selected using purposive sampling. Data were collected through interviews, observations, and documentation. Data analysis followed the interactive model developed by Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. To ensure data validity, the study utilized both source and technique triangulation. The findings indicate that the implementation of the green hotel concept is realized through energy efficiency, water conservation, the reduction of single-use plastics, waste management, and the utilization of local products. Such practices have the potential to enhance operational efficiency, strengthen a hotel's competitiveness, and foster the engagement of both employees and the local community. Implementation is supported by staff involvement, the availability of facilities and technology, and guest participation. However, the process faces several challenges, including budget constraints, uneven levels of guest awareness, varying degrees of understanding among employees, and suboptimal communication regarding sustainability efforts. Overall, the green hotel concept has the potential to support sustainable tourism, provided it is integrated into operational policies and accompanied by consistent oversight and measurable impact evaluation.

Decision-Making Policy Processes And Their Relationship To Peace, Justice, And The Establishment Of Strong Institutions

Subakdi Subakdi — Tue, 03 Nov 2026 06:59:18 +0000

Decision-making is the process of selecting the best option from several available alternatives. It can also be understood as evaluating alternatives or possibilities to identify the one that best aligns with an individual's values or goals and to develop a solution based on expectations about the future. This study aims to examine the definition and factors of decision-making, the steps required to make fair decisions, and the role of leaders in fair decision-making. It employs a qualitative method based on journals, scientific research, and internet sources related to fair decision-making by leaders. The findings indicate that a leader's success depends on the ability to influence others through direct and indirect communication, encouraging them to understand, consciously accept, and willingly follow the leader's direction. Leaders must establish clear policies, make objective decisions, provide opportunities for input before reaching a final decision, and ensure that decisions are transparent and accountable.

Analysis of Fishing Household Income in Leato Selatan Urban Village, Dumbo Raya Subdistrict, Gorontalo City

Sri Yulisnawati Dama, Mahludin Baruwadi, Echan Adam — Tue, 03 Nov 2026 07:49:28 +0000

Fishers' income from fishing is seasonal and uncertain, so fishing households often seek other sources of income. This study aims to analyze fishing household income from the fisheries sector and to determine its contribution to total household income in Leato Selatan Urban Village, Dumbo Raya Subdistrict, Gorontalo City. The study employed a survey method with descriptive statistical analysis of 35 fishing households selected from a population of 70 households. Primary data were collected through questionnaire-guided interviews, whereas secondary data were obtained from relevant agencies and the literature. Fishery income, non-fishery income, total household income, and the contribution of each source were calculated in rupiah per month. The results show that average income from fishing was IDR 2,012,571, non-fishery income was IDR 880,000, and total household income was IDR 2,892,571 per month. Fishing contributed 69.57% and non-fishery sources 30.43% of total household income. Accordingly, fishing remains the main source of income for fishing households in Leato Selatan, while non-fishery activities serve as supplementary income

Social Media-Based Farming Development In The Permata Hijau Millennial Farmers Group In Noelbaki Village, Kupang Tengah District, Kupang Regency

Frengky Peka Yoli, Santhy Chamdra, Yacobus CW Siubelan — Tue, 03 Nov 2026 11:33:02 +0000

Technological developments have changed the business landscape in various sectors, including in terms of agricultural businesses. The agricultural sector now increasingly relies on digital marketing strategies to achieve competitive advantage in an increasingly competitive market. The Permata Hijau Millennial Farmers Group is one of the businesses engaged in sustainable agricultural businesses. This study aims to determine the benefits and obstacles faced by farmer groups in using social media in the context of developing information technology-based businesses . and Knowing effective social media-based farming business development strategies in strengthening communication, education, and digital marketing of agricultural products . The methods used include observation, interviews, and questionnaires, which are then analyzed using the SWOT method. The results of the SWOT analysis show that the development of social media-based farming businesses in the Permata Hijau Millennial Farmers Group is in Quadrant I (SO strategy), which indicates the need to utilize existing internal strengths to optimize available external opportunities .

Social Media Utilization As A Source Of Agricultural Information Among Members Of The Permata Hijau Millennial Farmer Group In Kupang Regency

Gadnida Abretaim Tanaem, Paulus Un, Yakobus C.W. Siubelan — Tue, 03 Nov 2026 11:51:49 +0000

Social media has become an additional channel through which farmers access, exchange, and discuss agricultural information. This study describes the pattern of social media utilization as a source of agricultural information and the application of information obtained through social media in farming activities among members of the Permata Hijau Millennial Farmer Group in Kupang Regency. The study used a descriptive quantitative approach supported by interviews, observation, and documentation. All 13 group members were included using a census or saturated sampling technique. Questionnaire data were measured using a Likert scale and analyzed through percentages and mean scores. Social media use frequency had a mean of 4.54 (very high), while duration had a mean of 3.31 (moderate). Agricultural information seeking recorded a mean of 3.92 (high), and interaction through social media recorded a mean of 3.78 (high). Platforms used included WhatsApp, YouTube, Facebook, TikTok, and Shopee; WhatsApp was reported by 6 respondents (46.15%). Application of agricultural information in farming activities had a mean of 3.63 (high). Examples included cultivation, irrigation management, fertilizer and pest-management considerations, marketing, and farm decision-making. One field finding was the group’s independent installation of a drip-irrigation system after consulting a YouTube tutorial. The study is descriptive and does not establish a statistical causal effect of social media on productivity or income.

The Influence Of Management Accounting Information , Performance Measurement System And Internal Supervision On Managerial Performance At Uptd Pstw Budi Luhur And Uptd Psbawep Harapan Mulya In Jambi City

Muhammad Alfa Rizky, Ratih Kusumastuti, Aegisia Sukmawati — Tue, 03 Nov 2026 11:57:13 +0000

This study aims to determine the influence of management accounting information, performance measurement systems, and internal control on managerial performance at UPTD PSTW Budi Luhur and UPTD PSBAWEP Harapan Mulya in Jambi City. The study is motivated by the recurring issue of tasks being completed past their established deadlines, which potentially leads to a backlog of work and hinders the effective execution of duties. A quantitative approach with an associative method was employed. The population consists of all 23 employees at UPTD PSTW Budi Luhur and UPTD PSBAWEP Harapan Mulya; a saturated sampling technique was used, meaning the entire population served as the study's respondents. Data were collected through questionnaires, interviews, and documentation, and subsequently analyzed using multiple linear regression. The results indicate that management accounting information has a significant influence on managerial performance, with a t-statistic of 4.205 and a significance level of less than 0.001. The performance measurement system does not have a significant influence on managerial performance, with a t-statistic of -0.274 and a significance level of 0.787. Meanwhile, internal control has a significant influence on managerial performance, with a t-statistic of 3.434 and a significance level of 0.003. The coefficient of determination (R²) of 0.875 indicates that management accounting information, performance measurement systems, and internal control account for 87.5% of the variation in managerial performance, while the remaining 12.5% is explained by factors outside the scope of this study. These findings are intended to serve as a reference for the leadership of these UPTD units to enhance managerial performance by leveraging management accounting information, strengthening internal control, and evaluating performance measurement systems to better align with the organization's specific characteristics.