Economic Reviews Journal

Strategi Content Marketing untuk Mendorong Engagement Pelanggan Studi Kasus: Caldera Coffee and Resto Balige

2025-12-08T16:16:29+00:00

The sustainability of micro, small, and medium enterprises (MSMEs) is increasingly dependent on the efficiency of their digital processes. This study addresses the inconsistency and fluctuating sales at Caldera Coffee and Resto, a culinary business whose performance is hindered by an unstructured digital content marketing workflow. The research aimed to formulate an optimized content marketing strategy model using the rigorous framework of Business Process Improvement (BPI). Employing a qualitative descriptive approach with a case study design, the methodology focused on comparative process analysis: AS-IS (Current State) and TO-BE (Future State), complemented by correlation analysis and strategic SWOT synthesis. The AS-IS analysis successfully mapped the current ad-hoc content process and identified three critical process bottlenecks (waste): Delay in managerial approval, Rework caused by the absence of visual quality SOPs, and Context Switching leading to operational and budget inefficiency. Empirically, the study found a strong positive correlation between Customer Engagement Rate and daily sales, underscoring the necessity of quality and consistency. To eliminate these process wastes, the TO-BE model proposes a lean and standardized workflow anchored on three pillars: Content Quality Standardization (to resolve rework), Workflow De-Centralization through formalized content calendars (to eliminate delay), and Value-Based Budgeting (to ensure resource efficiency). This BPI-based model fundamentally redesigns the content creation process, offering a practical framework for the culinary sector to achieve higher content consistency, improved operational efficiency, and sustainable customer engagement.

Rencana Strategik dalam Rangka Menghadapi Persaingan di RSU Siti Asiyah Bumiayu

2026-01-19T07:21:12+00:00

This research aims to formulate a strategic plan for Siti Asiyah Bumiayu Hospital in facing the increasingly competitive competition of the health service industry in the Bumiayu District area. The research method used is qualitative with a case study approach, where data is collected through in-depth interviews with management and analysis of organizational strategic plan documents. Data analysis was carried out using the Internal Factor Analysis Strategy (IFAS), External Factor Analysis Strategy (EFAS), and TOWS matrix to map the competitive position of hospitals. The results of the study showed that RSU Siti Asiyah Bumiayu was in Quadrant III (Defensive/Survival) with a coordinate point (-0.20; -0.13), which indicated that the organization had significant internal weaknesses, such as the stigma of old buildings and the limited number of specialist doctors, amid a major threat from modern competitors around it. The recommended priority strategies are the WT (Weakness-Threats) strategy which focuses on risk mitigation through the gradual physical renovation of buildings, recruitment of specialist doctors, optimization of digital marketing to improve the image of hospitals, and the development of superior service units to prepare for the transition to a sustainable classification of type C hospitals.

The Effect of Environmental Uncertainty and Financial Distress on Tax Avoidance with Business Strategy as a Moderating Variable: Case Study of Manufacturing Companies in 2021 to 2023

2026-02-21T12:31:02+00:00

This study aims to analyze the influence of financial distress and environmental uncertainty on tax avoidance. As well as analyzing the moderation effect of business strategies on the influence of financial distress and environmental uncertainty on tax avoidance. This study includes quantitative research, the population is a manufacturing company in IDX in 2021 – 2023, the determination of samples uses purposive sampling. The sample is 81 companies. Using secondary data. Data analysis uses Moderated Regression Analysis (MRA). The results of the study concluded that financial distress had a significant effect on tax avoidance in manufacturing companies in 2021 – 2023. However, environmental uncertainty has no effect on tax avoidance in manufacturing companies in 2021 – 2023 while business strategy moderates the influence of environmental uncertainty and financial distress on tax avoidance in manufacturing companies in 2021 – 2023.

Pengaruh Word of Mouth, Brand Trust, dan Brand Awareness, Terhadap Keputusan Pembelian: Studi Kasus Konsumen Liquid Foom di Kota Surabaya

2026-01-07T09:44:35+00:00

This Study aims to examine the influence of Word of Mouth, Brand Trust, and Brand Awarennes on purchasing decisions of liquid FOOM products in Surabaya. The research employed a quantitative approach using a survey method with questionnaires distributed to 100 consumers who had used Liquid FOOM, selected through purposive sampling. The results indicate that recommendations form the surrounding environment, trust in the brand, and brand recognition play an important role in shaping consumer purchasing decisions. The combination of these factors encourages consumers to choose and repurchase Liquid FOOM amid the increasing competition in the vape liquid market

Akuntabilitas Pengelolaan Keuangan pada Yayasan Pendidikan Berbasis Keagamaan: Studi Kasus Yayasan Ummul Qurro’ Batam

2026-01-23T07:15:11+00:00

Financial management accountability is an important aspect for religious-based educational institutions, given that the funds managed come from the community, students, and the government. This study aims to analyse the implementation of financial recording systems, the effectiveness of internal control systems, and the competence of human resources (HR) in supporting the realisation of financial management accountability at the Ummul Qurro' Batam Foundation. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Research informants include foundation administrators, treasurers, administrative staff, and heads of educational units directly involved in financial management. The results of the study show that the financial recording system at the Ummul Qurro' Batam Foundation has been running routinely, but it is still simple and does not fully refer to non-profit accounting standards. The internal control system is implemented through a mechanism of approval and supervision by the leadership, but it is not yet supported by standard written procedures. Human resource competence in the field of finance is still limited, which affects the quality of financial reporting. This study concludes that the integration of financial recording, internal control, and human resource competence greatly determines the level of accountability in the foundation's financial management.

Analisis Strategi Pemasaran Spotify Berdasarkan Marketing Mix 7P dalam Meningkatkan Brand Awareness, Loyalitas, dan Keputusan Berlangganan Premium: Studi Kasus Mahasiswa Institut Teknologi Del

2025-12-08T16:18:04+00:00

This research analyzes the influence of Spotify's marketing strategy based on the 7P marketing mix in increasing brand awareness, loyalty, and Premium subscription decisions among students of Del Institute of Technology. The research background arises from the low conversion rate of free users to Premium despite Spotify's strong brand awareness. Using a mixed method, data was collected through a Likert scale questionnaire and in-depth interviews with selected respondents. The results showed that most of the 7P elements, such as product, place, physical evidence, and process, received high ratings, while price was the weakest factor because it was considered less affordable. Brand awareness and loyalty are in the high category, but the subscription decision is still hampered by the low perceived need before trying Premium services. The research also resulted in recommendations for new, more adaptive strategies, including flexible pricing schemes, academic thematic promotions, as well as the integration of learning support features specifically available to Premium users. Overall, Spotify's marketing strategy was found to have a positive effect, but adjustments to pricing, promotions, and benefits education are needed to increase the conversion of students into Premium subscribers.

Pengaruh Citra Merek, Kepuasan Konsumen dan Promosi Digital Terhadap Loyalitas Pelanggan Sepatu Merek Adidas: Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya

2026-01-14T08:54:09+00:00

Business competition in shoe products has experienced very rapid development in the current era, many shoe brand products have emerged and competed in the market. Adidas brand shoes are one of the many brands used by consumers as one of their favorite shoe prima dona. The purpose of this study is to determine the effect of brand image, consumer satisfaction, and digital promotion on customer loyalty of Adidas brand shoes (a study on students of the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya). The approach used is quantitative which focuses on testing the relationship between variables. The population of this study was aimed at all students of the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, with a total of 424 students. The sample used was Purposive Sampling with the criteria of customers who own or use Adidas brand shoes, customers aged 20-25 years and active students of the Faculty of Economics and Business at Wijaya Kusuma University, Surabaya. 100 respondents were samples processed by distributing online questionnaires via Google Form as data collectors. The data were processed using IBM Statistic SPSS version 23. The data analysis technique used was multiple linear regression analysis. The results of the t-test hypothesis testing indicate that the first hypothesis, brand image, has no significant effect on customer loyalty for Adidas shoes and is unacceptable. The second hypothesis, consumer satisfaction, has a significant effect on customer loyalty for Adidas shoes and is acceptable. The third hypothesis, digital promotion, has a significant effect on customer loyalty for Adidas shoes and is acceptable.

Pengaruh Rasio Likuiditas (CR), Solvabilitas (DAR), Aktivitas (ITO), Board Gender Diversity (BGD), dan Komposisi Komisaris Independen (KI) Terhadap Profitabilitas (NPM) Perusahaan Non-Keuangan pada Indeks Kompas 100

2026-02-05T08:11:10+00:00

This study aims to analyze the effect of Liquidity (Current Ratio/CR), Solvency (Debt to Asset Ratio/DAR), Activity (Inventory Turnover/ITO), Board Gender Diversity (BGD), and Independent Commissioner Composition (KI) on Profitability (Net Profit Margin/NPM) in non-financial companies listed on the Kompas100 Index in 2024, with an observation period of 2021-2024. In an era of economic uncertainty and increasingly fierce business competition, optimizing company value is crucial, where profitability is a key indicator of financial performance that reflects operational efficiency and investment attractiveness. This study adopts a quantitative approach using secondary data from the annual financial reports of non-financial companies in the Kompas100 Index for the 2021-2024 period obtained from the Indonesia Stock Exchange (IDX). Research observations were selected using a purposive sampling technique based on certain criteria adjusted to the variables being tested, including companies that publish complete financial reports and have female board directors and independent commissioners. This study uses unbalanced panel data with an observation period of 2021–2024. The analytical method used is panel data regression with the Pooled Least Squares (OLS) approach in the Eviews application. The results of this study are expected to provide empirical understanding of the influence of financial ratios (CR, DAR, ITO) and corporate governance aspects (BGD, and KI Composition) on profitability (NPM). Specifically, this study will examine whether CR, ITO, and BGD have a positive effect, while DAR and KI have a negative effect on NPM.

سدّ الذّرائع و تطبيقاته في المجال الاقتصادي حول أموال المساجد و حكم مطعم كافّي على انتشارها بشكل واسع

2025-12-28T04:38:36+00:00

Islamic legal sources are divided into two categories: those unanimously accepted by scholars and those subject to scholarly disagreement. Among the latter is the principle of blocking the means (sadd al-dharā’i‘), which prohibits permissible acts that may lead to prohibited outcomes. This principle serves as a fundamental legal maxim in Islamic jurisprudence, facilitating the derivation of rulings for contemporary social and economic issues. This study aims to clarify the concept and legitimacy of the sadd al-dharā’i‘ principle and to analyze its application in economic contexts through two contemporary cases: depositing mosque donations in banks and the rise of café-style restaurants near mosques. The researcher employs a descriptive-analytical method based on classical and modern jurisprudential sources. The findings indicate that distributing surplus mosque funds to the needy is preferable to hoarding or depositing them without necessity, as preventing harm takes precedence over achieving benefit. Moreover, café-style restaurants associated with entertainment and gender mixing are deemed reprehensible due to their potential to promote social impropriety.

Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Fintech pada UMKM di Kota Batam

2026-01-23T07:14:43+00:00

The development of digital technology has driven significant changes in the financial sector through financial technology (fintech), which offers convenience, efficiency, and broader access to financial services, particularly for culinary micro, small, and medium enterprises (MSMEs). However, fintech utilization among MSMEs in Indonesia, including Batam City, remains suboptimal, indicating the influence of various factors. This study aims to analyze the effects of perceived ease of use, perceived usefulness, perceived risk, and trust on fintech usage intention among MSMEs in Batam City. A quantitative approach with a survey method was employed, involving 95 culinary MSMEs selected through random sampling. Data were analyzed using multiple linear regression. The results show that perceived ease of use, perceived usefulness, and perceived risk have a positive and significant effect on fintech usage intention, while trust has a negative effect. Simultaneously, all variables significantly influence fintech usage intention.

Penerapan Analisis Common Size dalam Mengukur Perporma Keuangan Bank Syariah Indonesia Periode 2021-2024

2025-11-14T11:41:01+00:00

This study aims to analyze the financial performance of Bank Syariah Indonesia through the Common Size method for the 2021–2024 period. The data collection technique used secondary data in the form of annual financial reports obtained from the official website published by the Indonesia Stock Exchange. The research employed a quantitative method since the data obtained were numerical. Data analysis was conducted by collecting, processing, and interpreting the data using the Common Size method, along with three financial ratios Profitability Ratio, Solvency Ratio, and Activity Ratio as tools to measure the company’s financial performance. The results indicate that the company’s financial performance, when analyzed using the Common Size method, was in a fairly good condition during the 2021–2024 period. From the asset side, there was an increase originating from the Musyarakah Financing account with a percentage of 23.11%, while the receivables account showed a decrease year by year, which is a positive sign for the bank. On the liabilities side, most components were fluctuating; however, the net income account in the income statement increased by 19.27% during the 2021–2024 period. Furthermore, the financial performance based on profitability ratios measured using the Net Interest Margin (NIM) and Operating Expense to Operating Income (BOPO) ratios was considered fairly good. The solvency ratio measured using the Debt to Asset Ratio was in good condition, while the Debt to Equity Ratio was considered less favorable. Meanwhile, the activity ratios namely accounts receivable turnover and working capital turnover were also deemed less satisfactory.

Pengaruh Ukuran Perusahaan, Likuiditas dan Profitabilitas Terhadap Keputusan Investasi Perusahaan

2026-01-14T08:53:43+00:00

Investment decisions are a crucial aspect of corporate financial management as they play an important role in supporting business growth and sustainability. Differences in capital expenditure intensity among firms indicate the influence of internal factors on investment policies. This study aims to analyze the effect of firm size, liquidity, and profitability on investment decisions of energy sector companies listed on the Indonesia Stock Exchange (IDX). This research is grounded in Neoclassical Investment Theory, Pecking Order Theory, and Agency Theory. The study employs a quantitative approach with a causal research design. The data used are secondary data obtained from the annual financial statements of energy sector companies for the period 2020–2024. The sample was selected using a purposive sampling method, resulting in 150 observations. Data analysis was conducted using multiple linear regression. The results show that firm size and profitability have a positive effect on investment decisions, while liquidity has a negative effect. These findings indicate that asset capacity and the ability to generate profits play a more significant role in determining investment policies than short-term liquidity levels in energy sector companies in Indonesia.

The Taste of Emotion: How Food Quality and Cafe Atmosphere Quality Shape Revisit Intention Through Positive Emotion

2026-02-05T08:10:37+00:00

The growth of the cafe industry in Indonesia, including in the city of Pontianak, continues to increase in line with changes in people's lifestyles, with cafes serving as social and recreational spaces. Increasingly fierce competition between cafes requires businesses to enhance both food quality and cafe atmosphere quality to create customer experiences that foster revisit intentions. This study was conducted to analyze the effect of food quality and cafe atmosphere quality on revisit intention through positive emotion among customers of Chatting Cafe in Pontianak City. This study also used an explanatory quantitative approach using an S-O-R framework. Data were collected through a structured questionnaire adapted from previous studies, involving 206 respondents obtained using purposive sampling techniques. Data analysis was performed using PLS-SEM with the help of SmartPLS 4.0. The results of this study show that there is a positive and significant influence of food quality and cafe atmosphere quality on positive emotion. Additionally, positive emotion has a positive and significant effect on revisit intention. However, food quality and cafe atmosphere quality are not proven to have a significant direct effect on revisit intention. However, food quality and cafe atmosphere quality were not found to have a significant direct effect on revisit intention. Furthermore, the results confirmed that positive emotion significantly mediated the effect of food quality and cafe atmosphere quality on revisit intention.

Pengaruh E-Commerce, Financial Technology, dan Media Sosial Terhadap Pendapatan UMKM di Kecamatan Jakabaring Sport City

2025-12-28T04:38:13+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce, financial technology, dan media sosial terhadap pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Jakabaring Sport City, Kota Palembang. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada 85 responden pelaku UMKM. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa e-commerce dan financial technology berpengaruh positif dan signifikan terhadap pendapatan UMKM, sedangkan media sosial tidak berpengaruh signifikan. Secara simultan, ketiga variabel independen memberikan kontribusi sebesar 73,6% terhadap variasi pendapatan UMKM. Penelitian ini merekomendasikan pelaku UMKM untuk lebih mengoptimalkan pemanfaatan e-commerce dan financial technology guna meningkatkan pendapatan, serta memperbaiki strategi pemasaran melalui media sosial.

Proses Audit Internal pada Sistem Produksi Panel Listrik PT. NZM

2026-01-21T09:22:47+00:00

The production system is a core activity in manufacturing companies that requires consistent control and supervision to ensure its implementation remains aligned with established plans and procedures. This study aims to examine the role of internal audit in identifying deviations within the production system of PT. NZM and to analyze the follow-up actions taken to address the audit findings. This research adopts a qualitative approach using a case study method, conducted through direct observation of production activities, interviews with relevant personnel, and a review of internal audit documents. The results indicate that internal audits not only identify procedural nonconformities but also reveal weaknesses in production control at certain stages, which affect the calculation of production costs and overall operational effectiveness. The follow-up actions, including process evaluation, the implementation of corrective and preventive measures, and the improvement of work procedures, were found to contribute positively to addressing the identified weaknesses. Therefore, internal audit plays a significant role as an effective control mechanism in enhancing the reliability of the production system and reducing operational risks within the company.

Pengaruh Employer Branding dan Budaya Organisasi terhadap Minat Melamar Kerja pada Gen Z di Wilayah Cileungsi

2026-01-10T06:30:55+00:00

The growing dominance of Generation Z within today’s labor market has encouraged organizations to re-evaluate their recruitment approaches, with greater attention directed toward Employer Branding and the articulation of organizational values. This research examines how Employer Branding and organizational culture contribute to shaping Generation Z’s interest in applying for employment opportunities in the Cileungsi region. A quantitative associative method was employed, with data collected through questionnaires distributed to 90 Generation Z respondents. The results demonstrate that Employer Branding exerts a positive and statistically significant effect on job application interest (t = 4.799; sig = 0.001 < 0.05), whereas organizational culture does not show a significant partial influence (t = 1.263; sig = 0.210 > 0.05). Nevertheless, when assessed simultaneously, Employer Branding and organizational culture jointly have a significant impact on job application interest (F = 35.179; sig = 0.001 < 0.05). The coefficient of determination (R² = 0.447) indicates that both variables account for 44.7% of the variance in Generation Z’s job application interest. Overall, these findings suggest that Employer Branding serves as the primary driver in attracting Generation Z job applicants, while organizational culture appears to be less influential during the initial stage of recruitment.

Analisis Efektivitas Penginputan Surat Pertanggungjawaban (SPJ) pada Aplikasi Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Mendukung Akuntabilitas Keuangan Daerah Periode Tahun 2024 – 2025 (S

2026-01-27T15:38:26+00:00

This study aims to analyze the effectiveness of inputting Accountability Reports (SPJ) through two main systems: the Regional Financial Management Information System (SIPKD) and the Regional Government Information System (SIPD), in supporting financial accountability at the Selogiri Sub-District Office, Wonogiri Regency. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, and documentation. The results show that SIPKD is more operationally effective due to its flexibility, offline accessibility, and robust data validation system. On the other hand, SIPD offers advantages in terms of national data integration but still faces technical challenges such as dependence on internet connectivity and heavy server loads. Barriers to the effectiveness of SPJ input include limited human resources, lack of technical training, and suboptimal integration between SIPKD and SIPD. This study concludes that the success of regional financial management is determined not only by the sophistication of the system but also by the readiness of human resources and the adequacy of supporting infrastructure.

Analisis Pengaruh Merek Dagang Internasional pada Produk Fashion

2025-12-11T06:03:55+00:00

Intellectual Property Rights (IPR) as an international issue have experienced rapid development. Intellectual property rights are rights derived from the creative activities of human intellectual abilities expressed to the public in various forms. The purpose of this study is to analyze the influence of international trademarks on fashion products. This research was conducted using a normative juridical approach combined with a qualitative method to analyze the impact of international trademarks on fashion products in relation to the basic principles of Intellectual Property Rights. The study shows that international trademarks have a significant influence on fashion products. The influence of trademarks on purchasing decisions can be seen through various aspects, such as product quality, brand image, price, and brand usage. Brand image has a positive effect on purchasing decisions for fashion products. Product quality is also an important factor in purchasing decisions, meaning that brands with competitive quality in the market obtain greater advantages in attracting consumers. In addition, price is also an influential factor in purchasing decisions for fashion products. Brand usage can also affect consumer interest in using fashion products. In the legal context, trademarks can also protect the rights of fashion design and products.

Pengaruh Motivasi, Lingkungan Kerja dan Kompensasi Terhadap Kepuasan Kerja Guru di MAN 2 Rembang

2026-01-19T07:21:50+00:00

This study aims to analyze the effect of motivation, work environment, and compensation on teacher job satisfaction at MAN 2 Rembang. The population of this study consisted of all teachers with Civil Servant (PNS) and Government Employee with Work Agreement (PPPK) status, totaling 68 respondents, who were simultaneously used as the research sample through purposive sampling technique. Data were collected using a likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that motivation, work environment, and compensation simultaneously have a significant effect on teacher job satisfaction. Partially, the work environment has a positive and significant effect on teacher job satisfaction, while motivation and compensation show a positive but not significant effect. The Adjusted R² value of 0.838 indicates that 83.8% of the variation in teacher job satisfaction is explained by motivation, work environment, and compensation, while the remaining 16.2% is influenced by other factors outside this study. These findings are expected to provide useful insights for school management in improving teacher job satisfaction.

Pengaruh Tingkat Pemahaman Etika Perpajakan dan Tingkat Pengetahuan Perpajakan Terhadap Praktik Tax Avoidance Sebagai Strategi Perencanaan Pajak Perusahaan

2026-01-10T06:30:16+00:00

This study aims to examine the effect of tax ethics understanding and tax knowledge on tax avoidance practices as a corporate tax planning strategy, based on the Theory of Planned Behavior. This research employs a quantitative approach using purposive sampling to collect data from 100 companies registered as corporate taxpayers and operating in Denpasar City through an online questionnaire. The data were analyzed using multiple linear regression analysis. The results show that, partially, tax ethics understanding has a positive and significant effect on tax avoidance practices, indicating that ethical awareness encourages companies to conduct tax planning in a more structured, legal, and controlled manner. Furthermore, tax knowledge also has a positive and significant effect on tax avoidance, suggesting that a better understanding of tax regulations and facilities enhances companies’ ability to manage their tax obligations efficiently. Simultaneously, tax ethics understanding and tax knowledge significantly explain variations in corporate tax avoidance practices. This study concludes that tax ethics and tax knowledge play an important role in shaping corporate tax planning behavior that balances legal compliance with moral considerations within the taxation system.

Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intensity Terhadap Agresivitas Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2026-01-23T21:10:47+00:00

This study aims to determine the effect of profitability, transfer pricing, and capital intensity on tax aggressiveness moderated by company size in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using secondary data, the sample technique in this study was selected by purposive sampling method which is included in the non-probability sampling technique with a total of 17 businesses was obtained determined as samples. The analysis method used in this study is panel data regression, with a Random Effect model. By using a tool, namely the Software Eviews 12 program. The results of this study show that profitability variables negatively affect tax aggressiveness. Meanwhile, transfer pricing and capital intensity positively affect tax aggressiveness and company size cannot moderate profitability, transfer pricing, and capital intensity against tax aggressiveness.

Analisis Shift Share dan Pengaruhnya Terhadap Pertumbuhan Ekonomi di Kabupaten Lombok Timur Tahun 2018-2023

2025-12-11T06:02:35+00:00

This study aims to analyze the economic growth dynamics of East Lombok Regency during the period 2018–2023 using the Shift-Share method. This analytical approach decomposes economic growth into three main components—Regional Share (RS), Proportional Share (PS), and Differential Shift (DS)—to examine structural changes and sectoral performance within the regional economy. This quantitative research relies on secondary data obtained from the Central Statistics Agency (BPS), including Gross Regional Domestic Product (GRDP) data by industrial sector at both regional and provincial levels. The results show that the RS value of East Lombok is positive at Rp 2,067.28 billion, indicating that the region’s economic growth has generally matched or exceeded the average growth of West Nusa Tenggara Province. The PS value is also positive at Rp 310.20 billion, suggesting that East Lombok’s economic structure is relatively adaptive and supported by sectors growing faster than their provincial counterparts. However, the DS value is negative at –Rp 335.39 billion, reflecting weak overall sectoral competitiveness, although certain sectors—such as health services and public administration—exhibit competitive advantages. Overall, the findings indicate that East Lombok’s economic growth is primarily driven by external factors and structural composition, while internal competitiveness must be strengthened to ensure sustainable regional development.

Pengaruh Regret Aversion Bias, Regret Aversion Bias, dan Risk Tolerance Terhadap Keputusan Investasi Generasi Z di Kota Batam

2026-01-16T07:49:31+00:00

This study aims to examine the influence of regret aversion bias, herding behavior, and risk tolerance on the investment decisions of generation z in Batam City. A quantitative approach was employed using primary data collected through questionnaires distributed to 100 generation z respondents who have prior investment experience, selected using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of IBM SPSS version 26. The results indicate that, on a partial basis, regret aversion bias and herding behavior have a positive and significant effect on investment decisions, while risk tolerance does not show a significant effect. However, when tested simultaneously, all three variables have a significant impact on the investment decisions of generation z. Therefore, this study concludes that psychological and behavioral factors play an important role in shaping generation z’s investment decisions, particularly under conditions of market uncertainty.

Teori Keagenan dan Teori Akuntansi Positif sebagai Dasar Teoretis dalam Praktik Earnings Management

2026-02-14T03:35:59+00:00

Earnings management has become a significant element in contemporary accounting practices due to its direct relationship with the quality of financial reporting and economic decision-making processes. This practice is generally viewed as a managerial response to various economic incentives and contractual pressures inherent in corporate organizations. This article aims to examine the phenomenon of earnings management using Agency Theory and Positive Accounting Theory as the primary conceptual frameworks. The research method employed is a qualitative approach through a literature review of classical textbooks as well as relevant national and international journal articles, including recent empirical studies published within the period 2000–2025. The results of the review indicate that Agency Theory explains the emergence of earnings management practices as a consequence of conflicts of interest and information asymmetry between principals (those who delegate authority) and agents (those who receive the mandate). Meanwhile, Positive Accounting Theory explains managers’ tendencies and accounting policy choices through the bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis. In addition, recent literature findings indicate a shift in earnings management patterns from accrual-based methods toward manipulation through real business activities. This article concludes that earnings management is a rational behavior of agents that can be predicted within an economic incentive framework, although such practices have the potential to reduce the quality of accounting information. This, in turn, may diminish the relevance, reliability, and faithful representation of financial statements, thereby increasing information risk for investors. This study contributes by presenting an integrated synthesis of Agency Theory and Positive Accounting Theory in explaining earnings management practices, particularly in the context of firms operating in developing countries, such as Indonesia.

Determinan Cash Holding Perusahaan Sub Industri Perkebunan dan Tanaman Pangan di Indonesia

2026-01-06T16:28:02+00:00

The plantation and food crop sector plays and important role in the Indonesian economy, but this industry faces the risk of price fluctuations and operational instability, which requires companies to maintain liquidity through optimal cash holding policies. This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), and Firm Size on Cash Holding in plantation and food crop sub-industry companies listed on Indonesia Stock Exchange during the periode 2020-2024. The research method use a quantitative approach with panel data regression analysis and a sample selection of 20 companies through purposive sampling. The result of this study indicate that CR, DER, and Firm Size have a positive but insignificant effect on Cash Holdings, while ROA has a positive and significant effect on Cash Holdings. An R² value of 0.7745 indicates that the independent variables are able to explain 77,45% of Cash Holding. These findings imply that profitability is a major factor that strengthens a company’s ability to maintain cash, so management needs to optimize asset performance. In addition, the results of this study can be taken into consideration by investors in assessing the financial stability of companies and a reference for further research.

Pengaruh Pengetahuan Akuntansi Lingkungan, Kepekaan Lingkungan, dan Pengetahuan CSR Terhadap Perilaku Keberlanjutan Lingkungan Mahasiswa Akuntansi

2026-01-23T07:14:55+00:00

Environmental sustainability awareness has become a crucial concern in higher education, particularly for accounting students who are expected to serve as future professionals in economic and business decision-making. This study aims to examine the effects of environmental accounting knowledge, environmental sensitivity, and Corporate Social Responsibility (CSR) knowledge on the environmental sustainability behavior of accounting students. A quantitative research design employing a survey method was adopted. Data were collected through structured questionnaires distributed to 206 active accounting students. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that environmental accounting knowledge, environmental sensitivity, and CSR knowledge each have a positive and statistically significant effect on environmental sustainability behavior. Simultaneously, these independent variables collectively demonstrate a significant influence on such behavior. Among the variables examined, environmental sensitivity shows the most dominant effect. These findings suggest that enhancing students’ environmental awareness and knowledge particularly through environmental accounting and CSR education plays an essential role in fostering environmentally responsible behavior. This study is expected to provide valuable insights for higher education institutions in curriculum development and to serve as a reference for future research on environmental sustainability behavior.

Pengaruh Kualitas Sistem dan Kualitas Pelayanan Terhadap Loyalitas Pengguna dengan Kepuasan Pengguna Sebagai Variabel Intervening Aplikasi Digital Korlantas pada Kantor Polisi Sektor Ciledug Kota Tangerang

2025-11-26T03:39:38+00:00

The digital transformation of public services requires government institutions, including the Indonesian National Police (Polri), to provide efficient and responsive technology-based services. The Digital Korlantas application is one of Polri’s initiatives aimed at facilitating online traffic-related services. However, low user satisfaction and loyalty—particularly in local sectors such as the Ciledug Police Sector, Tangerang City—indicate challenges in its implementation. This study aims to analyze the influence of system quality and service quality on user loyalty, with user satisfaction as a mediating variable. A quantitative approach was used with Partial Least Square Structural Equation Modeling (PLS-SEM) as the analytical technique. The sample consisted of 100 respondents who were users of the Digital Korlantas application within the jurisdiction of the Ciledug Police Sector. The results show that both system quality and service quality have a positive and significant impact on user satisfaction. Furthermore, user satisfaction significantly mediates the relationship between system and service quality and user loyalty. These findings highlight the critical role of improving both technical and service aspects of the application to enhance user satisfaction and loyalty in the context of digital public services.

Pengaruh Intensitas Emisi Karbon, Kualitas Pengendalian Internal, Insider CEO, Ukuran Perusahaan dan Ukuran Dewan Terhadap Manajemen Laba

2026-01-14T08:53:59+00:00

This study aims to examine the influence of carbon emission intensity, internal control quality, insider CEO, firm size, and board size on earnings management. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, selected using a purposive sampling technique. This study uses a panel data regression analysis method with an unbalanced panel data type, which includes 45 companies with a total of 128 observations. The results of the study show that carbon emission intensity and board size have a negative influence on earnings management, while internal control quality, insider CEO and firm size have a positive influence on earnings management.

Literasi Keuangan Digital sebagai Determinan Perilaku Menabung Generasi Z di Indonesia

2026-02-06T08:02:39+00:00

This study aims to examine the influence of digital financial literacy on the saving behavior of Generation Z in Indonesia based on findings from previous studies. A qualitative approach was employed through a literature review of eleven relevant scientific articles discussing digital financial literacy and saving behavior, particularly among Generation Z and university students. The results indicate that the majority of studies report a positive and significant relationship between digital financial literacy and saving behavior. This suggests that individuals with higher levels of digital financial literacy tend to have better financial management skills and demonstrate stronger saving habits. However, several studies present contrasting findings. Some research revealed that financial literacy does not have a significant effect on students’ saving behavior or saving intentions. These findings imply that financial knowledge alone may not be sufficient to encourage consistent saving practices, as saving behavior may also be influenced by internal factors such as self-discipline and personal financial control. Based on the review of the selected articles, it can be concluded that digital financial literacy generally has a positive and significant influence on the saving behavior of Generation Z in Indonesia, although its impact may vary depending on individual characteristics.

Permasalahan dan Tantangan Pasar Modal Syariah di Indonesia

2025-12-28T04:39:11+00:00

The presence of Sharia capital market facilitates Muslims and non-Muslims to invest their funds in accordance with the principles of Sharia provide peace and confidence on halal Transactions. With using qualitative descriptive method through literature review, this study can describe the current capital market conditions research results shows that behind the development there are various problems which needs to be completed in order to achieve the target to the maximum. Various kinds of problems such as human resources, lack of literacy or understanding of Sharia capital market is also a big problem in development of Islamic capital market, this will arise a negative perception of Sharia capital market among the community. Therefore there is a challenge for institutions and academics in making a difference typical of the capital market sharia compared to conventional capital markets such as modification or product innovation to facilitate and provide security products in each transaction investors, increasing interest and interest community to utilize capital market products Sharia also need encouraged its implementation.

Pengaruh Literasi Keuangan, Penggunaan E-Money, dan Pengendalian Diri Terhadap Perilaku Konsumtif Mahasiswa di Kota Batam

2026-01-23T07:14:22+00:00

This study aims to analyze the effect of financial literacy, e-money usage, and self-control on students’ consumptive behavior in Batam City. The rapid development of digital payment systems and the lack of financial management awareness are assumed to encourage higher consumptive behavior among university students. This research employed a quantitative approach using a survey method involving 100 accounting students from five universities in Batam City. The sample was determined using the Slovin formula, and data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that financial literacy and e-money usage have a significant partial effect on students’ consumptive behavior, while self-control does not have a significant effect. Simultaneously, financial literacy, e-money usage, and self-control significantly influence students’ consumptive behavior. The coefficient of determination shows that these three variables explain 20.1% of the variation in consumptive behavior, while the remaining percentage is influenced by other factors outside the research model. These findings highlight the importance of improving financial literacy and managing e-money usage wisely to reduce consumptive behavior among students.

Eksplorasi Strategi Karyawan Gen Z dalam Mencapai Kesejahteraan Holistik di Tengah Lingkungan Kerja Hibrid

2026-01-11T12:35:07+00:00

This study aims to explore the strategies applied by Generation Z employees in achieving holistic well being within a hybrid work environment. Changes in work patterns that combine remote working and on site working provide flexibility, but also create new challenges related to work boundaries, psychological pressure, and work life balance. Generation Z, as a productive age group that grows up in the digital era, has adaptive characteristics but is vulnerable to work stress if it is not supported by appropriate self management strategies. This study uses a qualitative approach with a phenomenological method to understand the subjective experiences of Generation Z employees in dealing with the dynamics of hybrid work. Data were collected through in-depth interviews, observation, and documentation, and then analyzed thematically. The results of this study are expected to provide an understanding of the forms of personal strategies used by Generation Z employees to maintain balance in physical, mental, social, spiritual, and financial aspects, and to contribute to the development of human resource management studies that focus on employee well-being in the modern work era.

Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan di Indonesia dengan Intellectual Capital dan Competitive Advantage Sebagai Variabel Mediasi

2026-01-30T19:08:09+00:00

This research aims to examine and analyze the relationship between Corporate Social Responsibility and Financial Performance, with Intellectual Capital and Competitive Advantage as mediating variables. This research was conducted using secondary data obtained from the companies' annual reports. The sampling method in this research used a purposive sampling method. The samples used in this research are companies listed on the Indonesia Stock Exchange during a specific observation period. The data analysis method used to test the hypothesis is path analysis processed with statistical software. The results of the hypothesis testing in this research indicate that (1) Corporate Social Responsibility has a positive and significant effect on Intellectual Capital, (2) Corporate Social Responsibility has a positive and significant effect on Competitive Advantage, (3) Intellectual Capital and Competitive Advantage significantly mediate the relationship between social activities and financial achievement, and (4) integrated social practices are able to create long-term economic value for business entities.

Pengaruh ABC Classification, Inventory Tracking Technology, dan Order Fulfillment Speed Terhadap Efektivitas Pengendalian Persediaan

2025-12-14T03:06:55+00:00

This study aims to analyze the influence of ABC Classification, Inventory Tracking Technology, and Order Fulfillment Speed on the effectiveness of inventory control. The research is motivated by recurring issues of overstock, stockout, and stock record inaccuracies that reduce operational efficiency, increase storage costs, and lower service levels. A Systematic Literature Review (SLR) was conducted using 10 relevant articles published between 2020–2025, with thematic synthesis employed to identify consistent empirical findings. The results show that ABC Classification enhances inventory control effectiveness by prioritizing high-value items, improving picking accuracy, and reducing operational bottlenecks. Inventory Tracking Technology significantly increases stock accuracy, visibility, and reduces stockout risks while lowering holding costs through real-time monitoring. Meanwhile, Order Fulfillment Speed improves inventory turnover, maintains service levels, decreases lead time, and prevents excessive stock accumulation. Collectively, these three variables form a more responsive, efficient, and accurate inventory control system. The study contributes theoretically by strengthening evidence on the integration of classification methods, tracking technologies, and fulfillment strategies in inventory management. Practically, it recommends implementing digital tracking systems, applying ABC prioritization, and improving fulfillment speed to optimize inventory control across industries.

Pengaruh Budaya Kerja dan Retensi Terhadap Kinerja Karyawan Gen Z pada Abuya Group

2026-01-21T09:22:09+00:00

This study aims to analyze the influence of work culture and employee retention on the performance of Generation Z employees at Abuya Group. The demographic shift in the workforce dominated by Generation Z requires organizations to adjust their human resource management strategies. This research employs a quantitative method with an associative approach involving 45 Generation Z employee respondents through saturated sampling technique. Data collection was conducted using a Likert scale questionnaire, then analyzed using SPSS version 27.0 with multiple linear regression technique. The results indicate that work culture has a positive and significant effect on Generation Z employee performance with t value 15.220 > t table 2.017 and significance 0.001 < 0.05. Conversely, employee retention partially has no significant effect on performance with t value -0.401 < t table 2.017 and significance 0.690 > 0.05. However, simultaneously both variables have a significant effect with F value 151.858 > F table 3.21 and determination coefficient of 87.3%. These findings indicate that strong work culture becomes the dominant factor in improving performance, while retention strategies need to be adjusted to the unique characteristics of Generation Z who prioritize work meaningfulness and flexibility. This research provides practical contributions for management in designing adaptive HR policies toward the needs of younger generation.

Pengaruh Gaya Kepemimpinan dan Komitmen Organisasi terhadap Kinerja Karyawan PT Sintesa Biru Utama Bogor

2026-01-10T06:30:27+00:00

The decline in employee performance at PT Sintesa Biru Utama from 85% (2023) to 79% (2024) requires The decline in employee performance at PT Sintesa Biru Utama from 85% (2023) to 79% (2024) requires an evaluation of leadership style and organizational commitment. This study aims to analyze the influence of leadership style and organizational commitment on employee performance at PT Sintesa Biru Utama Bogor. This study uses an associative quantitative approach with data obtained through questionnaires to 52 respondents who are employees of PT Sintesa Biru Utama Bogor. The results show that leadership style does not have a positive and significant effect on employee performance (t = 1.939 < 2.01; sig = 0.058 > 0.05). Meanwhile, organizational commitment has a positive and significant effect on employee performance (t = 4.924 > 2.01: sig = 0.001 < 0.05). However, simultaneously, both have a positive and significant effect on employee performance (f = 41.795 > 3.19: sig = 0.001 < 0.05). The R Square value of 0.630 indicates that both variables explain 63% of the variation in employee performance. These results confirm organizational commitment as a major factor in the performance of employees at PT Sintesa Biru Utama Bogor.

Pengaruh Pemahaman Akuntansi, Sistem Pengendalian Internal, dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM di Kota Batam

2026-01-25T22:51:11+00:00

This study aims to analyze the effect of accounting understanding, internal control systems, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of MSMEs’ financial statements in Batam City. This research employs a quantitative approach using a cross-sectional survey design. Data were collected through questionnaires distributed to MSME owners and analyzed using multiple linear regression analysis. The results indicate that accounting understanding, internal control systems, and the implementation of SAK EMKM each have a significant partial effect on the quality of financial statements. Simultaneously, the three independent variables have a very strong influence on financial statement quality, with a coefficient of determination of 91.6%. These findings suggest that the integration of accounting competence, effective internal control, and compliance with accounting standards is essential to improve the reliability and accountability of MSMEs’ financial reporting. This study provides important implications for policymakers and stakeholders in designing training and assistance programs to strengthen financial management practices among MSMEs.