Economic Reviews Journal

Pengaruh Investasi dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi di Provinsi Sumatera Barat

Raka Adyatma Prasetya — 2025-10-23

Regional economic growth is an important indicator in assessing the success of a region’s development. West Sumatra Province has experienced fluctuations in economic growth over the past decade, with growth in 2024 reaching only 3.96 percent, influenced by the weakening of public purchasing power. This condition indicates the need to analyze the production factors that play a role in driving regional economic growth. This study aims to analyze the effect of investment and labor on economic growth in West Sumatra Province during the period 2015–2024. The research method used is a quantitative approach with a causal design. Secondary data were obtained from publications by the Central Bureau of Statistics (BPS) and analyzed using normality tests, multiple linear regression, and the coefficient of determination. The results show that investment and labor have a positive and significant effect on economic growth, both partially and simultaneously. The coefficient of determination (R²) value of 0.659 indicates that 65.9 percent of the variation in economic growth can be explained by the two variables, while the remaining 34.1 percent is influenced by other factors outside the model. These findings emphasize the importance of increasing investment and optimizing labor as key strategies to strengthen sustainable economic growth in West Sumatra.

Korelasi Experience Marketing, Emotional Engagement, dan Brand Image Terhadap Re-Visit Intention di The Allure Ubud Villa

Komang Ulandari — 2025-11-29

This research endeavor seeks to elucidate the partial and simultaneous impacts of experiential marketing, emotional marketing, and brand equity on the likelihood of re-invitation. The population under investigation consisted of 93 patrons who had previously resided at The Allure Ubud Villa. The methodologies employed for data analysis encompassed Validity Testing, Reliability Testing, Classical Assumption Testing, Multiple Linear Regression Analysis, Coefficient of Determination Testing, F-Testing, and t-Testing. The findings indicated that experiential marketing exerted a positive and statistically significant influence on re-invitation, emotional marketing similarly demonstrated a positive and statistically significant effect on re-invitation, and brand equity also exhibited a positive and statistically significant influence on re-invitation. The recommendation proffered by the researcher is that The Allure Ubud Villa should enhance the competencies of its staff in delivering amicable service, by providing training, always providing good service, complete facilities, so that later guests who stay are truly immersed in the experience during their stay, always supervise employees in providing service, so that employees strive to provide the best service, and strive to build emotional attachment to guests who stay, by always providing and paying attention to guests.

Analisis Pengaruh Personalisasi Berbasis AI terhadap Niat Beli Konsumen Generasi Z di Shopee melalui Persepsi terhadap Personalisasi

I Kadek Diva Aryana — 2025-12-17

This study aims to analyze the effect of artificial intelligence (AI)-based personalization on Generation Z consumers’ purchase intention on Shopee through perceived personalization as a mediating variable. This research employed a quantitative approach using a survey method involving 120 Generation Z respondents who actively use Shopee. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that AI-based personalization has a positive and significant effect on purchase intention. Perceived personalization also has a positive and significant effect on purchase intention and plays a mediating role in the relationship between AI-based personalization and Generation Z consumers’ purchase intention. This study highlights the importance of AI-driven personalization strategies in enhancing consumer engagement and purchase intention in e-commerce platforms.

Analysis of Shared Value Influencing Millennial Generation Civil Servants in Online Spending Using Ethnographic Methods Case Study: Ministry X

Sri Utami — 2025-10-05

The millennial generation is one of the most active groups in utilizing digital technology, including online shopping, which has become an integral part of modern lifestyles. Millennial State Civil Apparatus (ASN) hold significant potential as digital consumers due to their substantial numbers and their tendency toward practical, fast, and secure consumption patterns. However, research on the values influencing online shopping decisions among ASN remains limited. This study aims to analyze the shared values that shape online shopping behavior of millennial ASN using a qualitative approach with ethnographic methods. Data were collected through participatory observation and in-depth interviews with five millennial ASN aged 31–38 years. Data analysis employed coding techniques to identify dominant values and their intersections across respondents. The findings indicate that despite variations in shopping frequency, product types, and personal motivations, two primary values consistently emerge as shared values: promotions and security. Promotions, including price discounts, vouchers, and free shipping, serve as the main drivers of purchasing decisions, while security plays a crucial role in building trust toward e-commerce platforms. These results provide both academic insights and practical implications for developing digital business strategies targeting millennial ASN.

Pengaruh Kualitas Pelayanan, Customer Relationship Management (CRM) dan Brand Image Terhadap Keputusan Konsumen Menggunakan Jasa Ekspedisi JNE Counter Berkah, Semarang

Yunna Mutia — 2025-10-10

This study aims to analyze the influence of service quality, customer relationship management (CRM), and brand image on consumer decisions in using the delivery services of JNE Counter Berkah in Semarang City. This research employs a quantitative approach with a survey method. The population consists of all consumers who have used the services of JNE Counter Berkah, with a total sample of 100 respondents determined through questionnaires, literature review, and observation. Data were collected using questionnaires and analyzed through descriptive and inductive analysis.The results of the study indicate that both partially and simultaneously, service quality, CRM, and brand image have a positive and significant effect on consumer decisions. Among these three variables, service quality has the most dominant influence on consumer decisions in choosing JNE Counter Berkah’s delivery services. These findings suggest that improving service quality, maintaining good customer relationships, and strengthening brand image can enhance consumer purchasing decisions.

Komunikasi Sebagai Moderasi Pengaruh Lingkungan Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan PT BPR Parasari Urati

I Made Satya Dwiguna — 2025-11-15

This study aims to determine the influence of the work environment and organizational culture on employee performance, as well as to determine the moderating role of communication in the relationship between the work environment and organizational culture on employee performance. The sample in this study was 42 people. The data analysis technique used PLS 4. The results showed that the work environment has a positive and significant effect on employee performance, organizational culture has a positive and significant effect on employee performance, communication has a positive and significant effect in moderating the relationship between the work environment and employee performance, and communication has a positive and significant effect in moderating the relationship between social media promotion and employee performance. The researcher's recommendations include: PT BPR Parasari Urati should regularly provide employee training to improve their ability to complete tasks according to the specified target number, regularly maintain the air conditioning unit (AC) to ensure it consistently cools the room, foster strong relationships between employees, and consistently provide clear and detailed information to employees.

Pengaruh Social Media Influencer, Brand Awareness, dan Kualitas Produk Terhadap Keputusan Pembelian Skincare Ms Glow di Denpasar

Ni Kadek Yanti Yuliastiawati — 2025-12-06

This study aims to analyze and test the effect of Social Media Influencers, Brand Awareness, and Product Quality on the Purchase Decision for MS GLOW skincare products in Denpasar City. Employing a quantitative approach, the study involved 96 MS GLOW consumer respondents in Denpasar, with data analyzed using multiple linear regression via the SPSS program. The results indicate that partially, the variables Social Media Influencer (Sig. 0.001), Brand Awareness (Sig. 0.005), and Product Quality (Sig. 0.000) all have a positive and significant effect on Purchase Decisions. Simultaneously, all three variables also have a significant effect on Purchase Decisions. It was found that Product Quality is the most dominant variable affecting the Purchase Decision with the highest regression coefficient (B=0.476), and the ability of the three independent variables to explain the Purchase Decision is 51.8% (Adjusted R Square = 0.518).

Pengaruh Perencanaan Pajak, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Manufaktur pada Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2020-2024

Juliyanto Juliyanto — 2025-10-20

This study aims to analyze the effect of tax planning, leverage, and firm size on earnings management in manufacturing companies within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs a quantitative approach using secondary data obtained from the companies annual financial reports. The sampling method used is purposive sampling based on specific criteria, resulting in 40 companies as the research sample. Data analysis is conducted through descriptive statistics, classical assumption tests, and hypothesis testing. The results indicate that firm size has a positive and significant effect on earnings management, while tax planning and leverage have no significant effect on earnings management. Simultaneously, tax planning, leverage, and firm size jointly influence earnings management.

Evaluasi Kinerja Guru di SDN Giricahyo Ditinjau dari Standar Standar Kinerja Guru: Studi Kualitatif

Dewan Saputra — 2025-11-29

This study aims to improve teacher performance at Giricahyo Elementary School based on Teacher Performance Standards, which include pedagogical, professional, social, and personality competencies, and to identify influencing factors and improvement strategies. This study uses a qualitative approach with a case study method, through in-depth interviews, observation, and documentation involving teachers and the principal as key informants. The results show that teacher performance at Giricahyo Elementary School generally meets competency standards, especially in personality and social aspects. Teachers demonstrate responsibility, discipline, and good relationships with students. However, there are still obstacles in the pedagogical and professional aspects due to limited infrastructure and high workloads. The main supporting factors include intrinsic motivation, principal supervision, and a collaborative work environment. This study recommends increasing academic supervision in a coaching manner, strengthening the Teacher Learning Community (KoMbel), and implementing a performance-based system. The results of this study are expected to provide input for schools and local governments in improving the quality of education through effective teacher performance.

Peran Kepercayaan Memediasi Pengaruh Kemudahan dan Keamanan Terhadap Keputusan Penggunaan QRIS di Kalangan UMKM Kota Denpasar

Ida Ayu Oka Martini — 2025-12-17

This phenomenon indicates that QRIS adoption among MSMEs in Denpasar City is not yet fully equitable. The persistence of business actors who have not actively used QRIS illustrates the gap between the availability of technology and the ability of MSMEs to utilize it optimally. The decision to use a digital payment system is influenced by various variables, including convenience and security. Trust plays a crucial role in bridging the relationship between convenience and security on the decision to use QRIS. High trust makes MSMEs feel confident that QRIS services are reliable, thus encouraging them to continue using it. Conversely, when trust decreases, either due to security factors or suboptimal convenience, the decision will be affected. This study used a purposive sampling method with 105 selected respondents. Data collection was conducted through a 5-point Likert scale questionnaire and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results showed that convenience significantly influences the decision to use. Convenience significantly influences trust. Security significantly influences the decision to use. Security significantly influences trust. Trust significantly influences the decision to use. Convenience does not significantly influence the decision to use through trust. Security does not significantly influence usage decisions through trust.

Analisis Kontribusi PBB dan PDAM Terhadap Peningkatan Pendapatan Asli Daerah di Kota Surakarta, Karanganyar, dan Sukoharjo Tahun 2019-2024: Survei pada Kantor Pajak di Kota Surakarta, Karanganyar dan Sukoharjo

Taufik Ramadan — 2025-10-05

This study aims to analyze the contribution of Land and Building Tax (PBB) and income from the Regional Water Company (PDAM) to the increase of Local Own-Source Revenue (PAD) in Surakarta City, Karanganyar Regency, and Sukoharjo Regency during the 2019–2024 period. The method used is a quantitative approach through a case study using secondary data from PAD, PBB, and PDAM realization reports. Descriptive and statistical analyses show that both PBB and PDAM significantly contribute to PAD, with Surakarta demonstrating the highest contribution among the three regions. The partial test (t-test) reveals that both PBB and PDAM have a significant effect on PAD. The simultaneous test (F-test) also indicates that these variables collectively influence PAD significantly. These findings highlight the importance of optimizing the management of PBB and PDAM to enhance regional fiscal independence.

Pengaruh Intellectual Capital, Perputaran Modal Kerja, dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas

Devi Riski Yustikasari — 2025-11-14

This study aims to examine whether there is an influence of intellectual capital, working capital turn over, and operating expenses operating income on profitability. The research population comprises health sector companies listed on the Bursa Efek Indonesia (BEI) during 2021–2024. A total of 23 companies were selected as the sample using purposive sampling, a non-probability sampling technique. Multiple linear regression analysis was conducted using SPSS version 27. The results of this study indicate that intellectual capital has a positive and significant influence on profitability, working capital turnover has no influence on profitability, and the operating expense to operating income ratio has a negative and significant influence on profitability.

The Impacts of Blue Economy Development on Coastal Community and Climate Crisis in Indonesia

Nibras Fadhlillah — 2025-12-06

Over the last few decades, debates on environmental and economic growth issues have received special attention in various academic and policy discourses. Some argue that economic development has a significant impact on increasing persistent ecological degradation over time, while others view that using appropriate economic development tools and systems could harmonize government efforts to develop its economy, as well as ensure a more sustainable environment. The ongoing debates affect not only both economic development and environmental issues but also the emphasis of inclusivity on socioeconomic aspects. Initially, the Blue Economy development concept seeks to harmonize social, economic, and ecological elements in its economic development system. However, the socioeconomic aspect for small people – particularly marginal communities, is often forgotten during the implementation. This article is expected to analyze and explain the impacts of Indonesian Blue Economy development on its coastal community and fisherfolks. This article used a qualitative research method with desk/library research and qualitative interviewing as the data collection method. By critically examining the implementation of the Blue Economy in Indonesia, the article also aims to provide insight into the blue economy's impacts on the climate crisis in Indonesia.

Pengaruh E-Service Quality, E-Satisfaction, dan E-Trust Terhadap E-Loyalty pada Pengguna Aplikasi My BCA di Denpasar

Dewa Ayu Kade Astiti Utami Devi — 2025-12-19

The advancement of digital technology has driven significant transformation in the banking sector, particularly in the development of electronic-based services. One manifestation of this innovation is the MyBCA application, which allows customers to perform various transactions conveniently. However, factors such as e-service quality, e-satisfaction, and e-trust play crucial roles in shaping electronic loyalty (e-loyalty) among users. This study aims to examine the influence of e-service quality, e-satisfaction, and e-trust on e-loyalty among MyBCA application users in Denpasar City. The research employs a quantitative approach with an associative method. The sample size is determined based on Hair et al. (2010), using ten times the number of indicators, resulting in 180 respondents. Data are collected through a Likert-scale questionnaire and analyzed using SPSS software. The analytical techniques include multiple linear regression analysis, F-test, t-test, and the coefficient of determination (R²). The study is expected to provide theoretical contributions to the development of research on e-loyalty in digital banking and offer practical insights for BCA management to enhance electronic service quality aimed at improving customer loyalty.

Etika Ekonomi dalam Bisnis Digital :Tantangan UMKM di Era Perdagangan Global

Khairani Alawiyah Matondang — 2025-10-10

This study discusses the challenges faced by Micro, Small, and Medium Enterprises (MSMEs) in the era of global trade, particularly due to the dominance of social commerce platforms such as TikTok Shop, which has shifted consumer behavior toward cheap imported products that often disregard economic ethics principles, including fair wages and environmental sustainability. Using a qualitative descriptive method through literature studies from books and online journals, this research illustrates the market inequality experienced by local MSMEs in competing with imported goods. The findings indicate that digitalization, diversification, and branding based on local values are essential strategies to enhance MSMEs’ competitiveness in an ethical manner. Moreover, government support through restrictions on unethical imported products and campaigns promoting love for local products are strategic steps to strengthen MSMEs’ position in the digital market. This study concludes that collaboration among MSMEs, the government, and digital platforms is crucial to building a fair, sustainable, and ethical trade ecosystem that enhances the competitiveness of local products amid globalization.

Analisis Faktor-Faktor Penentu Minat Beli Produk “Sejauh Mata Memandang

Ni Putu Dian Oka Putri — 2025-11-26

This study aims to examine the influence of green marketing, brand image, and environmental knowledge on purchase intention. The research employed a quantitative survey method distributing online questionnaries to 150 respondents who follow the Instagram account @sejauh_mata_memandang and are familiar with Sejauh Mata Memandang’s products. The collected data were analyzed using SmartPLS. The result show that green marketing and brand image have a positive and significant effect on both purchase intention and environmental knowledge. Furthermore, environmental knowledge has a positive influence on purchase intention and serve as a mediating variable that strengthens the relationship between green marketing and brand image with purchase intention. The research model explains 52,1% of the variance in the endogenous variable. These findings indicate that consistant green marketing strategies and brand image emphasizing sustainability values can enhance consumers’ environmental awareness. This knowledge ultimately encourages positive attitudes and purchasing decisions toward eco-friendly products. The practical implication of this research highlights the importance of integrating sustainability values into marketing strategies to foster consumer loyalty and increase purchase intention toward sustainable products.

Studi Literature Pemahaman Bagi Hasil dan Kepercayaan Masyarakat dalam Keputusan Menabung di Bank Syariah

Nopita Sari — 2025-12-12

This study aims to analyze the relationship between public understanding of profit-sharing mechanisms and their level of trust in making saving decisions in Islamic banks. Using a literature review method, the research examines various scholarly sources such as journals, books, research reports, and regulations related to Islamic banking. The findings indicate that profit-sharing mechanisms, particularly the Mudharabah and Musharakah contracts, hold significant potential in attracting customers because they offer ethical alternatives aligned with Sharia principles. However, their effectiveness greatly depends on the level of Islamic financial literacy within society, as well as public perceptions of fairness, transparency, and risk management in their implementation. In addition, trust in Islamic banks built through service quality, oversight by the Sharia Supervisory Board, and public education plays a crucial role in influencing customer loyalty and saving decisions. The study also highlights several challenges, including low financial literacy, regulatory limitations, credit risk, and moral hazard, all of which can hinder the optimal application of the profit-sharing model. Overall, the findings emphasize the importance of enhancing Islamic financial literacy, strengthening governance, and promoting product innovation to build greater public trust and encourage wider participation in the Islamic financial system.

Pengaruh Celebrity Endorsement, Brand Image Terhadap Purchase Intention pada Tiktok Shop

Estu Aulia Rilasanti — 2025-10-05

This study aims to analyze the effect of celebrity endorsement on consumer purchase intention in the TikTok Shop platform, with brand image as a mediating variable. The background of this research is driven by the growing popularity of social commerce, which encourages businesses to utilize digital marketing strategies through celebrity endorsements to build consumer trust and strengthen brand perception. The research employed a quantitative approach using an online survey of 120 active TikTok Shop users who had purchased skincare products. The instrument measured three main variables, namely celebrity endorsement, brand image, and purchase intention, using a Likert scale. Data analysis was conducted with Partial Least Squares Structural Equation Modeling (PLS-SEM) to test validity, reliability, and the relationships among variables. The results indicate that celebrity endorsement has a positive and significant effect on both brand image and purchase intention. Furthermore, brand image positively influences purchase intention and mediates the relationship between celebrity endorsement and purchase intention. These findings highlight the importance of selecting credible and relevant endorsers and maintaining a strong brand image so that digital marketing strategies on TikTok Shop can be more effective in enhancing consumer purchase intention.

Pengaruh Store Atmosphere, Harga, Variasi Menu Terhadap Minat Kunjungan Konsumen Studi Kasus: Cafeetory Café Denpasar

Dewik Ratnasari — 2025-11-13

The development of the cafe industry in Bali shows increasingly fierce competition, encouraging businesses such as Cafeetory Café to continue to innovate in creating an engaging experience for consumers. The instability of revenue experienced by Cafeetory Café reflects the importance of understanding factors such as store atmosphere, price, and menu variety that can influence visit interest. Based on this phenomenon and the results of previous studies that showed mixed findings, this study was conducted to analyze the influence of these three factors on consumer visit interest at Cafeetory Café Denpasar. This study used a quantitative method by distributing questionnaires to 102 respondents with the criteria of knowing Cafeetory Café through social media and having an Instagram account. The instruments tested were validity and reliability tests, followed by classical assumption tests and multiple linear regression. In conclusion, store atmosphere has a positive and significant effect on the interest in visiting Cafeetory Café, price has a positive and significant effect on the interest in visiting Cafeetory Café, menu variety has a positive and significant effect on the interest in visiting Cafeetory Café, and store atmosphere, price, and menu variety together have a positive and significant effect on the interest in visiting Cafeetory Café. Cafeetory Café is advised to maintain the quality of the cafe atmosphere through comfort, layout, lighting, and cleanliness to strengthen the positive image and consumer experience. Competitive pricing strategies that are comparable to product quality and regular promotions need to be implemented to attract and retain customers. In addition, menu innovation according to trends and further research with more diverse variables and methods are recommended to enrich the understanding of consumer behavior.

Pengaruh Perpsepsi Kegunaan dan Persepsi Kemudahan Terhadap Kepuasan Pengguna Aplikasi MYBCA Dengan Kepercayaan Pengguna Sebagai Variabel Intervening

I Gusti Ayu Dilla Nanda Putri — 2025-12-01

This study aims to analyze the influence of perceived usefulness and perceived ease of use on user satisfaction of the MyBCA application, with user trust as an intervening variable. The research was conducted in Denpasar City, which has the highest number of mobile banking users in Bali. A quantitative approach was employed using a sample of 190 MyBCA users selected through multivariate sampling rules. Data were collected using a Likert-scale questionnaire and analyzed through Partial Least Squares (PLS) using SmartPLS 4.0. The results indicate that both perceived usefulness and perceived ease of use significantly affect user satisfaction and trust. User trust also shows a significant direct effect on satisfaction. Mediation testing further confirms that trust partially mediates the influence of perceived usefulness and perceived ease of use on satisfaction, emphasizing the importance of system reliability and security in strengthening user experience. These findings highlight that users value applications that are beneficial, easy to operate, and trustworthy. The study concludes that enhancing functionality, usability, system stability, and security features is essential for improving satisfaction and sustaining continued use of MyBCA.

Pengaruh Penggunaan E-Wallet, Financial Literacy dan Financial Self Efficacy Terhadap Pengelolaan Keuangan Usaha Nail Art di Kota Denpasar

I Gusti Ayu Mas Pradnya Paramita — 2025-12-17

The rapid development of financial technology and the increasing use of e-wallets among micro, small, and medium enterprises (MSMEs) have not been fully accompanied by adequate financial management capabilities, particularly among nail art businesses in Denpasar City. Common issues observed include the mixing of personal and business finances, weak transaction recordkeeping, and limited financial knowledge and self-confidence among business owners, despite the use of digital transactions in daily operations. In light of these conditions and the mixed findings of previous studies, this research aims to examine the effects of e-wallet usage, financial literacy, and financial self-efficacy on the financial management of nail art businesses in Denpasar City. This study employs a quantitative approach by distributing questionnaires to 120 respondents who actively use e-wallets as a digital payment method in their business activities. The research instruments were tested for validity and reliability, followed by classical assumption tests and multiple linear regression analysis. The results indicate that e-wallet usage, financial literacy, and financial self-efficacy each have a positive and significant effect on financial management, both individually and simultaneously. Therefore, nail art business owners are encouraged to optimize the use of e-wallets not only as payment tools but also as transaction recording instruments, while continuously improving their financial literacy and financial self-efficacy to better manage cash flow, make sound financial decisions, and mitigate business risks in a more effective and sustainable manner. Future studies are recommended to incorporate additional relevant variables and to apply qualitative or mixed-methods approaches.

Pemenuhan Hak Tahanan dan Narapidana Disabilitas Fisik di Lembaga Pemasyarakatan Kelas Iia Lombok Barat dan Rumah Tahanan Negara Kelas Iib Praya

Furqi Sultan Mokoagow — 2025-10-23

This study aims to examine the fulfillment of rights for physically disabled inmates at Class IIA Correctional Institution in West Lombok and Class IIB State Detention Center in Praya. The background of this research lies in the suboptimal realization of basic rights for inmates with disabilities, despite the legal guarantees provided by Law No. 8 of 2016 and Law No. 22 of 2022. The central question raised is how the implementation of these rights is carried out during the period of incarceration. The study employs a descriptive qualitative method using a case study approach. Data collection techniques include observation, interviews, and documentation. Analysis was conducted inductively by referring to Human Rights Theory and the Ethics of Care. The results show that although there are some facilities such as disability-accessible pathways and special housing blocks, significant deficiencies remain, especially regarding inappropriate toilet facilities, limited personnel, and the readiness of technical implementing units constrained by budget limitations. The study concludes that the fulfillment of rights for disabled inmates is still not fully optimal, and improvements in infrastructure, regulatory frameworks, and human resource capacity are required to align with the principles of non-discrimination and justice.

Pengaruh E-Service Quality Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Sebagai Variabel Mediasi pada J&T Cargo Kapten Regug

I Gusti Putu Agung Risma Dewi — 2025-11-26

In the increasingly competitive logistics industry, companies must develop competitive advantages through the improvement of digital service quality that delivers value and positive experiences for customers. High-quality technology-based services can create customer satisfaction and foster loyalty toward the company. This study aims to examine the effect of E-Service Quality on Customer Loyalty with Customer Satisfaction as a mediating variable at J&T Cargo Kapten Regug. This research employs a quantitative associative approach. Data were collected from 120 customers of J&T Cargo Kapten Regug who have used digital services such as the application, website, or online tracking system. The analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.0 software. The results show that E-Service Quality has a positive and significant effect on Customer Loyalty. Moreover, E-Service Quality has a positive effect on Customer Satisfaction, and Customer Satisfaction positively affects Customer Loyalty. The findings also reveal that Customer Satisfaction partially mediates the relationship between E-Service Quality and Customer Loyalty. This study supports the Expectation Confirmation Model (ECM), which explains that satisfaction arises when service performance meets or exceeds customer expectations, and such satisfaction becomes the foundation for building customer loyalty toward J&T Cargo’s digital services.

Pengaruh Disiplin, Pengembangan Karier, dan Penghargaan Terhadap Kinerja Karyawan di Restoran Hut.Bali Seminyak

Ni Kadek Arsita Dwi Cahyani — 2025-12-09

The phenomenon occurring at Hut.Bali Seminyak Restaurant indicates employee discipline issues reflected in the habit of forgetting to record daily attendance. This condition suggests a decline in work discipline that may affect employee performance and the overall operational effectiveness of the restaurant. This study aims to determine the influence of work discipline, career development, and reward on employee performance at Hut.Bali Seminyak Restaurant. The sampling technique used is a saturated sample, involving a total of 35 employees as respondents. This research employs a quantitative approach, with data analysis techniques including validity test, reliability test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 29. The results show that work discipline, career development, and reward each have a positive and significant effect on employee performance, both partially and simultaneously. Future research is suggested to include additional variables such as work motivation or work environment to obtain more comprehensive results. Furthermore, management is expected to consistently provide training, career opportunities, and implement a measurable and transparent performance evaluation system to create a productive and fair work environment.

Analisis Manajemen Risiko Keuangan dan Implementasi Strategi pada Perusahaan Travel Internasional: Studi Kasus Mytravelink Bandung

Asep Kamaludin — 2025-11-07

In the modern financial landscape, risk is an inevitable element that must be managed systematically to maintain corporate stability. Risks emerge from uncertainties driven by internal and external factors such as market volatility, government policies, and global economic fluctuations. This study aims to examine the concept of financial risk and relevant mitigation strategies for financial institutions and corporations, illustrated through a case study of MyTravelink, an international travel company based in Bandung. Using a descriptive qualitative approach through library research and empirical case analysis, data were collected from academic literature, official regulations, and direct observations of foreign exchange risk at MyTravelink. The findings reveal four main categories of financial risk, market, credit, liquidity, and operational, each requiring different mitigation strategies, including hedging, portfolio diversification, and strengthening corporate governance (GCG). The MyTravelink case shows how euro-to-rupiah exchange rate fluctuations during global crises increased operational costs, and how hedging strategies combined with adaptive contract policies effectively reduced potential losses. The study highlights the importance of a structured risk management process, identification, measurement, control, and monitoring, supported by decision-making theories such as Classical Decision Theory, Prospect Theory, and Contingency Theory. A consistent and adaptive risk management culture is essential for maintaining financial resilience and sustaining business opportunities.

The Concept of Leadership from The Perspective of the Qur'an: A Thematic Study of Leadership Verses

Hari Risky Syahputra — 2025-11-30

This research aims to examine and explain in depth the concept of leadership from the perspective of the Qur'an through a descriptive qualitative approach with a thematic interpretation method (tafsir maudhui). The focus of the study is directed to verses that contain leadership values and principles, such as the caliphate, imamah, wali and ulil al-amr, which are the basis for the formation of the character and responsibilities of a leader in the Islamic view. The main data are obtained from the verses of the Qur'an and classical and contemporary tafsir such as Tafsir al-Ṭabari, Tafsir al-Qurṭubi, and Tafsir al-Mishbah. Through thematic analysis, this study found that the concept of leadership in the Qur'an is rooted in spiritual and moral values A leader in the view of the Qur'an is not only a holder of power, but also a servant of the ummah who is obliged to uphold justice, maintain trust, and direct society towards the common good. These values show that leadership in Islam has a strong ethical and social dimension, not just administrative or political. This research is expected to make a theoretical contribution to the development of the concept of Islamic leadership derived from the Qur'an and provide practical guidance for modern leaders in applying Qur'anic values in social and institutional contexts. The results of this study confirm that the Qur'anic leadership model is relevant to build a leadership system that is just, trustworthy, and oriented towards the benefit of the ummah.

Analisis Efektivitas Artificial Intelligence dalam Keputusan Pembelian Generasi Z: Studi Kasus pada Produk Gaenier di Platform Shopee

Rico Dharma Saputra — 2025-12-17

This study aims to analyze the effectiveness of artificial intelligence (AI) in influencing Generation Z consumer purchasing decisions with trust (trust) as a mediating variable. This study focuses on Garnier cosmetic products marketed through the Shopee e-commerce platform. The research approach used is quantitative with a survey method of 160 Generation Z respondents who are active Shopee users and have experience using AI-based features, such as skin analysis and product recommendations. Data were collected through a questionnaire and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the help of SmartPLS 4 software. The results show that artificial intelligence has a positive and significant effect on consumer trust. In addition, trust has a positive and significant effect on purchasing decisions. Artificial intelligence also has a direct effect on purchasing decisions, while trust is proven to partially mediate the relationship between artificial intelligence and purchasing decisions. This study confirms that the use of AI technology has an important role in building consumer trust and supporting Generation Z purchasing decision making on e-commerce platforms.

Analisis Pengaruh Pembayaran Pajak Melalui Aplikasi Signal, Pembayaran Online Lainnya, dan Layanan Night Drivethru Terhadap Penerimaan Pajak Kendaraan Bermotor di KPPD Kabupaten Sleman

Rizka Angga Nuary — 2025-10-05

The Sleman Regency KPPD offers many types of services to the community in order to maximize tax revenue. There are three types of services that are interesting to study. The first is the SIGNAL application, which is an official digital application developed in collaboration with the Indonesian National Police Traffic Corps that provides online vehicle tax (PKB) payments and annual vehicle registration (STNK) approvals with identity verification (NIK/face) and electronic document output (e-TBPKP) and document delivery options. Second, other online applications, such as marketplaces/modern retail ecosystems and digital wallets that facilitate PKB payments based on payment codes/virtual accounts, which in practice still require validation at the counter. And the third is the Night Drivethru service, an afternoon-evening service (4:00 p.m. to 7:30 p.m. WIB) at the Sleman Regency KPPD that allows taxpayers to pay without getting out of their vehicles through a simplified process. These three types of services will be the subject of this study. This study analyzes the impact of these three payment services on Motor Vehicle Tax (PKB) revenue at the Sleman Regency Tax Office. The approach used is quantitative with multiple linear regression, preceded by descriptive statistics and classical assumption tests; all processing is done using IBM SPSS Statistics. The simultaneous test results show a significant model (F = 14.239; df = 3.36; p < 0.001) with adequate explanatory power (Adjusted R² = 0.505). Partially, Night Drivethru has a positive and significant effect on acceptance (B = 6,163,346; t = 4.415; p = 0.000), while Other Online Applications and SIGNAL Applications are not significant. These findings indicate that the ease of access to services outside working hours, as facilitated by Night Drivethru, is the most consistent driver of revenue, while digital services require further optimization so that their contribution to revenue becomes more apparent.

Gaya Bahasa Mahasiswa STIEPAN: Pengaruh Media Sosial TikTok dan Instagram terhadap Penggunaan Bahasa Sehari-hari

Audria Balqis — 2025-10-10

This study aims to determine the effect of using TikTok and Instagram on the language style of STIEPAN students in daily communication. Data were collected through a Google Form filled out by 54 student respondents and analyzed using SPSS software with several stages, namely validity test, correlation test, and linear regression test. The validity test results show that out of 14 questionnaire items, 11 items were declared valid with a correlation value above 0.3, thus feasible for further analysis. Furthermore, the correlation test results indicate that only Instagram usage has a significant relationship with language style (r = 0.299; p = 0.028), while TikTok usage is not significant (r = 0.235; p = 0.087). This finding is supported by the linear regression analysis which produces the equation Y = 37.124 + 2.278X1 + 3.560X2. Thus, it can be concluded that Instagram has a greater influence on students’ language style compared to TikTok, especially in the use of slang, abbreviations, and non-standard language outside formal contexts.

Interaksi Ke Transaksi: Kontribusi Kredibilitas Seller dalam Mempengaruhi Keputusan Pembelian Produk Elektronik di Marketplace

I Ketut Ari Pramana Wisesa — 2025-11-17

This study aims to analyze the effect of Live Shopping and Buy Now Pay Later (BNPL) on consumer purchase decisions, with Seller Credibility as a moderating variable. A quantitative approach was applied by distributing questionnaires to respondents who had purchased electronic products through the Shopee platform. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results reveal that Live Shopping and BNPL have a positive and significant influence on consumer purchase decisions. Furthermore, Seller Credibility moderates the relationship between Live Shopping and purchase decisions, and strengthens the effect of BNPL on purchase decisions. These findings suggest that marketing strategies based on interactive engagement and flexible payment methods effectively enhance consumers’ purchase intentions and decisions on e-commerce platforms.

Pengaruh Brand Image, Brand Trust, dan Electronic Word of Mouth Terhadap Keputusan Pembelian Produk di Fore Cofee Gatsu Tengah

Ni Kadek Nia Yunita — 2025-12-06

The growth of the modern coffee industry in Indonesia has increased significantly in line with lifestyle changes and advancements in digital technology. This development encourages businesses, including Fore Coffee Gatsu Tengah, to understand the determinants that influence consumer purchasing decisions. This study aims to analyze the influence of brand image, brand trust, and electronic word of mouth (e-WOM) on consumer purchasing decisions at Fore Coffee Gatsu Tengah. The research employed a quantitative approach with an associative design. The sample was determined using the Slovin formula and involved more than 100 respondents. Data were collected through questionnaires using a Likert scale, while data analysis was conducted using multiple linear regression complemented by the F-test, t-test, and coefficient of determination (R²) with the assistance of SPSS software. The results indicate that brand image, brand trust, and e-WOM simultaneously have a significant influence on purchasing decisions. Partially, brand trust and e-WOM show significant effects, whereas brand image demonstrates a weaker influence compared to the other variables. The Adjusted R² value of 0.523 indicates that 52.3% of the variation in purchasing decisions can be explained by the three independent variables, while the remaining 47.7% is influenced by other factors outside the research model. The findings contribute theoretically to the field of marketing management, particularly regarding the roles of brand image, brand trust, and e-WOM in shaping consumer behavior. Practically, the results serve as a reference for Fore Coffee in formulating more effective marketing strategies to enhance competitiveness and strengthen consumer purchasing decisions.

Riding the Padel Wave: How Content Marketing Shapes Gen Z’s FOMO and JOMO Through the Bandwagon Effect

Ni Putu Dian Indah Suari — 2025-10-20

This study aims to examine the influence of content marketing on FOMO (Fear of Missing Out), JOMO (Joy of Missing Out), and the Bandwagon Effect, which serves as a mediating variable affecting Generation Z’s participation in the padel sports trend in Denpasar City. The research employed a quantitative survey method by distributing online questionnaires to 140 respondents belonging to Generation Z residing in Denpasar City. The collected data were analyzed using SmartPLS 4. The results show that content marketing has a positive and significant effect on FOMO and the Bandwagon Effect, while its influence on JOMO is relatively weak and insignificant. The Bandwagon Effect also has a positive impact on both FOMO and JOMO and acts as a mediator that strengthens the effect of content marketing on FOMO. The research model explains approximately 65% of the variation in endogenous variables. The findings indicate that Generation Z in Denpasar City is more influenced by the fear of missing out (FOMO) than by the joy of missing out (JOMO) in the context of padel sports. Therefore, sports marketing strategies should emphasize emotional, social, and social validation aspects in content creation to effectively encourage participation.

Meningkatkan Loyalitas Pelanggan Melalui Restaurant Atmosphere, Kualitas Pelayanan, dan Product Quality: Studi Pengaruh Terhadap Repurchase Intention pada Avera Bali Restaurant di Legian

Putu Dian Prasetia Dewi — 2025-11-29

Bali’s tourism sector continues to strengthen, supported by its positive image and the steady increase in both domestic and international visitor arrivals. Most tourists come to Bali not only to enjoy its well-known attractions but also to seek a complete experience ranging from the ambiance and service to the overall impression they receive after dining. Avera Bali, a restaurant located in Legian, has experienced fluctuating customer visits from January to July 2025. This instability is suspected to be related to varying Google Review comments, including critiques about long waiting times for food, overly loud music, and insufficient service quality. This study aims to determine whether restaurant atmosphere, service quality, and product quality influence repurchase intention. A quantitative approach was used by distributing questionnaires to 144 respondents who met specific criteria. The research instruments included descriptive statistics, validity tests, and reliability tests, followed by classical assumption testing and multiple linear regression analysis. The findings show that restaurant atmosphere, service quality, and product quality each have a positive and significant effect on repurchase intention. Future research is advised to enhance the overall dining environment, provide regular staff training, maintain product consistency, and incorporate additional variables that may influence repurchase intention, as well as examine different objects to broaden and compare the results.

The Influence of Work Discipline and Work Conflict on Perfoemance throuch Work Morale as an Intervening Variable at Satpol PP East Kutai regency

Abdul Majid — 2025-12-17

This study aims to analyze the determinants of Employee Performance at the Civil Service Police Unit (Satpol PP) of East Kutai Regency. This study is motivated by the challenges of fieldwork that require high discipline and mental resilience in facing potential conflicts, which impact organizational performance. The variables tested include Work Discipline (X1) and Work Conflict (X2) as independent variables, and Work Morale (Z) as an intervening variable. The research method uses an associative quantitative approach. The sample consisted of 105 respondents from a total population of 142 employees, determined using the Slovin formula with the Proportionate Stratified Random Sampling technique. Data analysis was carried out using SEM-PLS with the help of WarpPLS 8.0 software. The test results show that Work Discipline has a positive and significant influence on both Work Morale and Employee Performance, and is the most dominant variable. Interestingly, Work Conflict was found to have a positive and significant influence on Employee Performance, confirming the existence of productive functional conflict, although Work Conflict did not have a significant influence on Work Morale. Work Morale was shown to act as a partial mediator, especially in mediating the influence of Work Discipline on Performance. These findings suggest that organizations should focus on enforcing discipline and maintaining morale to maximize employee performance.

Pengaruh Struktur Modal dan Likuiditas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderasi

Risa Nadhira Putri — 2025-10-20

Using business size as a moderating variable, this study analyzes the effect of capital structure and liquidity on firm value. The focus of the study is on technology sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Stock prices reflect investors' views on firm value. Using secondary data from documentation, a quantitative descriptive study was conducted on 25 of 47 technology companies. The researcher applied MRA and multivariate linear regression in the analysis. The findings show that liquidity has a positive effect on firm value, while capital structure has a negative effect. Business size strengthens the relationship between capital structure and firm value in a profitable way. Liquidity has a significant impact on business value regardless of company size. These results highlight the importance of good liquidity and capital structure management to attract investors, especially in volatile markets. This research deepens the understanding of financial strategy in the IT industry by illustrating that larger companies are better able to overcome capital structure challenges, thereby increasing their market value.

Manajemen Kualitas Kerja Layanan: (Studi Kasus Gembleng Restaurant)

Ni Kadek Ayu Lestari — 2025-11-15

This study aims to determine the partial and simultaneous influence of organizational culture, workload, and employee retention on work quality. The sample in this study was 35 employees of Gembleng Restaurant. Data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F-Test, and t-Test. The results showed that organizational culture has a positive and significant effect on work quality, workload has a positive and significant effect on work quality, and employee retention has a positive and significant effect on work quality. The researcher's suggestion is that Gembleng Restaurant should always supervise employees at work, so that employees will recheck the details of the work before handing it over. They should evaluate the amount of work given to employees so that they can assign work according to their abilities. They should create a bonus or incentive policy based on the performance achieved by employees. They should also pay attention to my health at work by providing adequate rest areas and providing adequate first aid.

Strategi Manajemen Pengendalian Persediaan obat Hipertensi dan Diabetes Melitus di Puskesmas Cimahi Utara

Anisa Rahmayati — 2025-12-06

This research is motivated by the fact that problems are still found in the control of the supply of non-communicable disease drugs, especially Diabetes Mellitus (DM) and Hypertension (HT), at the North Cimahi Health Center, such as stock vacancies, excess of certain drugs, and limited use of information systems. The purpose of this study is to analyze the management strategy of drug inventory control, including the planning, organization, implementation, and control stages, as well as to evaluate the effectiveness of these strategies in supporting the sustainability of health services. This study uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation, and is analyzed using the Miles and Huberman interactive model. The results of the study show that drug needs planning is carried out based on monthly usage data and patient visit trends, but is still constrained by distribution quotas and budget allocation from the Health Office. The organizing strategy is carried out with a clear division of tasks between the heads of health centers, pharmacists, pharmacists, and administrative staff, and is supported by the use of e-catalogs. The implementation of the strategy involves manual and digital recording, the use of Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods to maintain inventory stability, although there are still obstacles in the form of demand fluctuations and distribution delays. The control process is carried out through daily monitoring, internal audits, and periodic reporting mechanisms to the Health Office, with contingency strategies in the form of restrictions on the administration of drugs or referring patients to external pharmacies. Overall, control strategies have proven effective for priority drugs such as Amlodipin and Metformin, but they still need to be strengthened for alternative drugs such as Glibenklamidi which are prone to vacuum. The conclusion of this study is that the implementation of strategic management in controlling drug inventory at the North Cimahi Health Center has supported the availability of the main drug, the sustainability of therapy, and patient satisfaction, although it still faces limited resources, external supply, and data accuracy. The implications of this study emphasize the need to optimize information systems, strengthen internal coordination, and increase strategic flexibility so that drug inventory control can be more adaptive, efficient, and sustainable.

Pengaruh Sosial Media Marketing, Indluencer Dan Brand Image Terhadap Keputusan Customer Dalam Memilih Jasa MUA Ratih Devi Salon Di Denpasar

Ni Kadek Vira Amelia Paramitha Dewi — 2025-12-25

The rapid development of social media has changed the pattern of service marketing, especially in the beauty industry such as Make-Up Artist (MUA). Social media not only functions as a promotional tool, but also as a medium for building brand image and spreading influence through influencers. This study aims to analyze the influence of Social Media Marketing, Influencers, and Brand Image on Customer Decisions in choosing MUA services at Ratih Devi Salon in Denpasar, both partially and simultaneously. This study uses a quantitative approach with a survey method. The population in this study are customers who have used MUA services at Ratih Devi Salon in Denpasar, with samples determined using a purposive sampling technique. Data were collected through questionnaires distributed to respondents and analyzed using multiple linear regression analysis. Data testing included validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and coefficients of determination (R²). The results showed that Social Media Marketing, Influencers, and Brand Image had a positive and significant influence on Customer Decisions in choosing MUA services at Ratih Devi Salon in Denpasar. Simultaneously, the three independent variables were also proven to have a significant influence on customer decisions. These findings indicate that effective digital marketing strategies, the right influencer support, and a strong brand image can increase trust and encourage consumer decisions in choosing MUA services.

Pengaruh Work Environment dan Perceived Organizational Support Terhadap Work Engagement Dimediasi oleh Self-Efficacy

Astri Socha Safira — 2025-10-10

The increasing complexity and dynamics of work within government institutions can affect employees’ engagement with the organization. Therefore, it is essential for institutions to understand the role of the work environment and perceived organizational support in fostering strong work engagement and enhancing employees’ self-confidence. This study aims to examine the influence of work environment and perceived organizational support on work engagement, with self-efficacy as a mediating variable among civil servants at Bappeda DKI Jakarta. The research employed a quantitative approach by distributing questionnaires to 69 employees selected through a saturated sampling technique/census. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings show that the work environment positively influences self-efficacy, perceived organizational support positively affects self-efficacy, the work environment positively influences work engagement, perceived organizational support positively affects work engagement, and self-efficacy has a positive effect on work engagement. Furthermore, self-efficacy mediates the influence of both the work environment and perceived organizational support on work engagement. The study recommends that management enhance workplace comfort, encourage supportive communication from supervisors, and provide discussion and guidance when employees face new tasks. This research also contributes to the development of human resource policies, particularly in strengthening employee engagement in the public sector.

Peran Strategi Pemasaran Inovatif, Kualitas Pelayanan dan Fasilitas Pelabuhan Terhadap Peningkatan Wisatawan Di Pelabuhan Benoa, Bali Dengan Kepuasan Wisatawan Sebagai Variabel Mediasi

Ni Putu Anggita Vira Cahyani — 2025-11-26

Maritime tourism in Bali continues to develop and has become one of the key sectors supporting the regional economy. Benoa Port plays a strategic role as a gateway for both international and domestic cruise tourists, especially after the development of the Bali Maritime Tourism Hub (BMTH). This study aims to examine the influence of innovative marketing strategies, service quality, and port facilities on the increase of tourists, with tourist satisfaction as a mediating variable. The research applies a quantitative approach with data collected through questionnaires. The population consists of tourists visiting Benoa Port, while the sample is determined using an accidental sampling technique with a total of 108 respondents. Data analysis is conducted using Partial Least Square – Structural Equation Modeling (PLS-SEM), including outer model testing, inner model testing, and hypothesis testing. The findings are expected to indicate that innovative marketing strategies, service quality, and port facilities have a positive and significant effect on tourist satisfaction as well as on the increase of tourists at Benoa Port. The implications of this study provide insights for port management to enhance service quality, strengthen digital marketing strategies, and improve facilities to support the sustainable development of maritime tourism.

Pengaruh Citra Merek, Promosi, dan Online Customer Review Terhadap Keputusan Pembelian Konsumen pada Shopee di Kota Bekasi

Rani Maharani — 2025-12-17

The advancement of information technology has driven rapid development across various fields, including traditional, digital, and fundamental research methods. This study aims to analyze the effect of brand image, promotion, and online customer reviews on consumer purchase decisions on Shopee in Bekasi City, both partially and simultaneously. Primary data were collected from 200 respondents using a questionnaire with purposive sampling, and analyzed using SPSS through validity and reliability tests, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that brand image (t = 6.141; p < 0.001) and online customer review (t = 10.195; p < 0.001) have a significant partial effect on purchase decisions, while promotion also shows a significant partial effect (t = 5.289; p < 0.001). Simultaneously, these three independent variables significantly influence purchase decisions with F = 110.198; p < 0.001 and adjusted R² = 0.622, indicating that 62.2% of the variation in purchase decisions can be explained by these variables. These findings confirm that brand image, promotion, and customer reviews play a crucial role in enhancing consumer confidence and purchase decisions on Shopee in Bekasi City.

Faktor yang Mempengaruhi Perilaku Masyarakat Muslim Belum beralih dari Bank Konvensional ke Bank Syariah: Studi pada Masyarakat Kelurahan Panorama Kota Bengkulu

Alya Dwi Afriani — 2025-10-05

This study aims to determine the factors influencing the Muslim community in Panorama Village, Bengkulu City, not to switch from conventional banks to Sharia banks, and the most dominant factors. The method used was a qualitative approach with a phenomenological approach through interviews, observation, and documentation with 15 informants. The results showed seven factors influencing community decisions: knowledge, social factors, services and products, technology, promotion, reputation, and accessibility. Of these seven factors, the three most dominant were low knowledge, social influence, and minimal promotion of Sharia banks. This study concludes that limited literacy, social habits, and a lack of promotion are the main reasons why people continue to choose conventional banks.

Implikasi Manajemen Pendidikan Islam dalam Kerangka Kebijakan Pengembangan Ilmu Pengetahuan Nasional: Perspektif Institusi DPR

Ahmed Reza Fachlevi — 2025-11-13

This article examines the correlation between knowledge, science, and religion within the context of public service at the East Kalimantan Regional House of Representatives (DPRD). The integration of these three elements is essential since public service must not only be efficient and rational, as emphasized by scientific principles, but also grounded in moral and religious ethics. This research employs a descriptive qualitative approach through literature review and policy document analysis of DPRD East Kalimantan. The findings indicate that knowledge and science strengthen the rationality of public policies, while religion provides the moral and ethical foundation for public accountability. The correlation among the three creates a holistic governance model that promotes professionalism and integrity. In conclusion, the harmony of knowledge, science, and religion forms the basis for improving public service quality rooted in intellectual and spiritual values within DPRD East Kalimantan.

Analisis Faktor Pengalaman, Pemasaran, dan FOMO dalam Membentuk Keputusan Kunjungan Ulang Turis Domestik ke Jatiluwih, Tabanan

Gusti Ayu Komang Viona Ary Susanti — 2025-12-06

This study aims to determine the influence of tourist experience, promotion, fear of missing out partially and simultaneously on revisit intention. The sample in this study were domestic tourists, had visited Jatiluwih Tabanan, aged at least 17 years, had understood in using social media as many as 152 people. Data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, the results of tourist experience had a positive and significant effect on revisit intention, promotion had a positive and significant effect on revisit intention, fear of missing out had a positive and significant effect on revisit intention and tourist experience, promotion and fear of missing out had a significant effect on revisit intention. The magnitude of the influence of independent variables on revisit intention was 55.6%. The researcher's suggestion is that the management of the Jatiluwih Tabanan tourist attraction should introduce local culture to tourists through Jatiluwih's specialties and traditional Jatiluwih agriculture. In conducting promotions, they should always provide interesting and complete information so that more people will be interested in visiting the Jatiluwih Tabanan tourist attraction. They should promote the events they hold more so that more people will be interested in visiting. They should also provide attractive destinations and adequate facilities so that many individuals will make the Jatiluwih tourist destination their main destination when planning their future travels.

Reputasi KAP Sebagai Pemoderasi Financial Distress dan Efektivitas Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan

Anak Agung Istri Sayang Putri Pradnyani — 2025-12-19

This study aims to analyze the effect of financial distress and audit committee effectiveness on the timeliness of financial reporting, as well as the moderating role of audit firm reputation. This study employs a quantitative approach using secondary data from annual financial statements of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using purposive sampling. Financial distress is measured using the Debt to Asset Ratio (DAR), audit committee effectiveness is measured through audit committee independence, the number of professional members, and meeting frequency, audit firm reputation is measured by Big Four affiliation, while financial reporting timeliness is measured using a dummy variable. Data analysis was conducted using logistic regression with interaction moderation testing. The results show that financial distress and audit committee effectiveness have a positive effect on financial reporting timeliness. In addition, audit firm reputation strengthens the effect of both variables on financial reporting timeliness. This study concludes that audit firm reputation plays an important role in enhancing transparency and the timeliness of financial reporting in publicly listed companies.

Faktor Penentu Kinerja Keuangan Perusahaan BUMN Tahun 2019-2023

Mardiani Gunawan — 2025-10-09

This study aims to analyze the influence of the Audit Committee, Board Size, Independent Commissioners, and Intellectual Capital on the Financial Performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling, with secondary data obtained from annual reports and financial statements available on the official IDX website. Data were processed using SPSS version 26 with a quantitative approach through multiple linear regression analysis to examine the relationship between independent and dependent variables. The results show that the Audit Committee has a significant positive effect on Financial Performance (ROA), while Board Size and Intellectual Capital have a significant negative effect, and Independent Commissioners have no significant effect. The findings highlight the importance of strengthening the role of the audit committee and optimizing intellectual capital as strategies to enhance financial performance, as well as providing insights for investors in considering corporate governance factors when making investment decisions.

Pengaruh Kualitas Interaksi, Teknologi Pendukung, dan Ciptaan Kenangan terhadap Indeks Kepuasan Wisatawan Bali Zoo

Made Indah Prasetya Dewi — 2025-11-26

This study aims to determine the partial and simultaneous influence of service quality, digitalization, and travel experience on tourist satisfaction. The sample in this study was 152 domestic tourists, aged at least 17, who had visited Bali Zoo and used social media. Data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F-Test, and t-Test. The results showed that service quality had a positive and significant effect on tourist satisfaction, digitalization had a positive and significant effect on tourist satisfaction, and travel experience had a positive and significant effect on tourist satisfaction. The researcher recommends that Bali Zoo management improve employee capabilities in providing fast and responsive service by providing training focused on providing service-related materials, continuously updating digital information and providing honest and accurate information, making improvements to areas lacking attractive visual displays, and striving to continuously provide good service and a memorable travel experience for tourists, to enhance tourist satisfaction.

Integrasi Content Marketing Model AIDA dan Customer engagement dalam meningkatkan Brand Awareness serta Implikasinya terhadap Keputusan Pembelian Produk Skintific

Ni Kadek Lia Setia Dewi — 2025-12-12

The development of the digital era has fundamentally transformed the global industrial landscape, especially in the beauty and skincare industry. In Indonesia, a similar phenomenon has occurred significantly. The Central Statistics Agency (2022) noted that the cosmetics industry, including skincare, experienced a growth of 9.61% in 2022. Skintific was able to dominate the market in 2024, successfully breaking through sales figures of IDR 70 billion with its strong digital marketing strategy. This study aims to empirically prove the integration of the AIDA content marketing model and customer engagement in increasing brand awareness and its implications for purchasing decisions for Skintific products. This study uses quantitative analysis techniques. The research population consists of Gen Z buyers of Skintific products in Denpasar City, using non-probability sampling with a purposive sampling technique and a Partial Least Squares - Structural Equation Modeling approach. Based on this sampling technique, 140 Gen Z buyers of skintific products in Denpasar City were selected as samples. The type of data used is primary data using questionnaires and utilizing mediation regression analysis to determine the influence between independent variables, dependent variables, and mediating variables. The results of this study show that the AIDA content marketing model and customer engagement have a significant positive effect on brand awareness. The AIDA content marketing model, customer engagement, and brand awareness have a significant positive effect on purchasing decisions, and brand awareness can strengthen the influence of the AIDA content marketing model and customer engagement on purchasing decisions.

Pengaruh Green Packaging Terhadap Keputusan Pembelian Ramah Lingkungan Produk Ajinomoto dengan Kesadaran Lingkungan Sebagai Variable Mediasi dalam Perspektif Bisnis Islam

Fati Farhat Al Dura — 2025-11-06

This study aims to analyze the influence of green packaging on environmentally friendly purchase decisions of Ajinomoto products, with environmental awareness as a mediating variable in the perspective of Islamic business ethics. The research uses a quantitative approach with 100 respondents consisting of housewives in Bandar Lampung who have purchased Ajinomoto products with eco-friendly packaging. Data were collected using questionnaires and analyzed using SmartPLS 4. The results show that green packaging has a positive and significant effect on purchase decisions, green packaging has a positive and significant effect on environmental awareness, environmental awareness has a positive and significant effect on purchase decisions, and environmental awareness mediates the relationship between green packaging and purchase decisions. From an Islamic business perspective, the implementation of green packaging aligns with the principles of khalifah fil ardh (human stewardship of the earth) and mizan (balance), which encourage ethical, sustainable, and environmentally responsible consumption.

Pengaruh Kinerja Lingkungan, Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan BUMN yang Terdaftar di BEI Periode 2021-2024

Salva Dewi Ambarwati — 2025-11-29

Using financial performance as an intervening variable, this study investigates how environmental performance and Good Corporate Governance (GCG) affect company value. Eight state-owned enterprises were selected purposively, and data was obtained from the Indonesia Stock Exchange and the companies' official websites. To conduct this analysis, descriptive statistics, validity and reliability tests, inner model evaluation, and hypothesis testing through bootstrapping were used. The results of the study indicate that sustainability and governance are not yet major considerations for the market, as environmental performance and GCG do not have a direct impact on company value. While GCG does not have a significant impact, environmental performance has been proven to improve financial performance. In addition, financial performance has the ability to control the influence of environmental performance on company value; however, it cannot control the relationship between GCG and company value. These findings confirm that financial performance is the most dominant factor in the formation of company value.

Analisis Transformasi Digital Terhadap Efektivitas Pengawasan Koperasi dan Implikasinya Terhadap Perilaku Karyawan Pada Koperasi Sedana Ibu Wahini Tabanan

I Ketut Aditya Jaya — 2025-12-17

This study aims to analyze the impact of digital transformation on the effectiveness of cooperative supervision and its implications for employee behavior at Koperasi Sedana Ibu Wahini Tabanan. The background of this study lies in the weakness of the cooperative’s internal supervision system, which is still conducted manually through conventional record-keeping and monitoring using CCTV, making it less effective in supporting organizational transparency and accountability. Digital transformation is viewed as a strategic effort to strengthen the supervisory function while fostering more disciplined, responsible, and adaptive employee behavior in response to technological developments. This research employs a descriptive qualitative approach, with data collected through semi-structured interviews, participatory observation, and documentation. Data analysis is carried out using an interactive model consisting of data reduction, data display, and conclusion drawing and verification. The findings indicate that the supervision system at Koperasi Sedana Ibu Wahini Tabanan remains manual through attendance recording and direct monitoring by management, resulting in supervision that is not yet optimal and difficult to measure objectively. Furthermore, the interview results show that employees and cooperative members demonstrate readiness and openness to adapting to the implementation of digital systems; however, support in the form of training is still needed to enhance their understanding of digital system usage. This study is expected to provide insights into the influence of digital transformation on supervision and employee behavior, as well as practical recommendations for cooperatives in designing appropriate digitalization strategies.

Tingkat Kepercayaan Anggota Terhadap Perkembangan Sistem Informasi Akuntansi Koperasi

I Made Ari Tama Wijaya — 2025-10-05

This study aims to analyze cooperative members’ trust in the development of accounting information systems in East Denpasar District. The research variables include the use of accounting information systems, users’ technical skills, and employees’ training levels. A quantitative approach was employed using purposive sampling on 66 cooperative members, and data were analyzed with multiple linear regression through SPSS 27. The results indicate that the use of accounting information systems has a positive and significant effect on members’ trust in cooperatives. However, users’ technical skills and employee training levels show no significant impact on members’ trust. These findings suggest that members’ trust is primarily influenced by the implementation of accounting information systems rather than internal managerial factors. The study implies that cooperatives should enhance the application of digital accounting information systems to strengthen transparency and trust among members.

Analisis Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan pada Generasi Muda Profesional: Peran Fintech, Literasi, dan Perencanaan Finansial

Lau Rensia Riri Indriani — 2025-10-20

This study aims to analyze the influence of financial technology (fintech), financial literacy, and financial planning on financial management among young professionals using a descriptive quantitative approach and Structural Equation Modeling - Partial Least Squares (SEM-PLS) method. Data were collected through questionnaires distributed to 200 respondents aged 22–35 who are professionally employed in various sectors. Data analysis was conducted using SmartPLS software. The results show that all three independent variables—fintech, financial literacy, and financial planning—have a positive and significant effect on financial management. Financial literacy was found to be the most dominant influencing factor. These findings emphasize that enhancing financial knowledge, planning capabilities, and the wise use of financial technology plays a crucial role in shaping sound financial behavior among young professionals

The Influence of Price Perception and Perceived Product Quality on Purchase Intention Through Brand Awareness: A Study at Arta Silver Jewelry Store

Ni Wayan Sinta Kusumayani Arta — 2025-11-21

The purpose of this study is to examine the effect of Price Perception and Perceived Product Quality on Purchase Intention through Brand Awareness as a mediating variable. The research focuses on consumers initial perceptions of a local jewelry business in Bali. A quantitative approach was employed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results show that Price Perception has a positive but insignificant effect on Purchase Intention, while Perceived Product Quality has a positive and significant effect. Both Price Perception and Perceived Product Quality significantly influence Brand Awareness, and Brand Awareness itself significantly affects Purchase Intention. The mediation analysis reveals that Brand Awareness fully mediates the relationship between Price Perception and Purchase Intention, and partially mediates the relationship between Perceived Product Quality and Purchase Intention. Overall, the findings highlight the crucial role of brand awareness in enhancing purchase intention, particularly for local jewelry businesses that have not yet actively engaged in digital promotion.

Meningkatkan Kepuasan Tamu Melalui Kualitas Pelayanan, Servicescape, dan Customer Experience di The Manggar Guesthouse

Ni Made Dwi Rahmadianti — 2025-12-06

Tourism is a primary sector supporting Bali's economy, as it is capable of driving economic growth, creating job opportunities, and accelerating the development of tourist areas. Canggu is one of the regions experiencing an increase in guesthouse-based accommodation development, in line with the rising interest of tourists. However, The Manggar Guesthouse is facing a decline in occupancy rates and a number of complaints related to service, facility completeness, and the guests' stay experience. To ensure the sustainability of service quality in this situation, research is needed on the components that influence guest satisfaction. The objective of this research is to study how service quality, service perspective, and customer experience affect the satisfaction of guests staying at The Manggar Guesthouse. A quantitative method was used by conducting a survey of 112 participants selected through a purposive sampling method. The research data was collected through a four-point Likert scale questionnaire, complemented by documentation and observation as supporting data. The research instruments underwent validity and reliability testing, and the data was analyzed using classical assumption tests and multiple linear regression. The research results indicate that service quality (t = 2.828; p = 0.006$), customer experience (t = 3.354; p = 0.001$), and service perspective (t = 4.835; p = 0.000$) partially and significantly influence guest satisfaction. Simultaneously, the three variables also have a significant effect, with an F count of 40.300 and p = 0.000. The adjusted R² value of 0.515 indicates the contribution of the three variables to guest satisfaction. Thus, these three factors should be the main focus in the strategy for improving the quality of accommodation management.

Pemanfaatan Agentic AI Model Chatgpt dari Openai untuk Meningkatkan Efektivitas Pengambilan Keputusan Operasional di CV. Central Telematika Sempurna

Robertus Robby Julianto Simonaji — 2025-10-05

The digital transformation era compels organizations to adopt intelligent technologies to enhance operational efficiency and decision-making effectiveness. One such emerging technology is Agentic AI, particularly ChatGPT by OpenAI, which operates autonomously and adapts to dynamic work contexts. This study aims to explore how the implementation of Agentic AI supports operational decision-making at CV. Central Telematika Sempurna, assess its impact on work efficiency, evaluate the leadership’s role in the adoption process, and uncover employee perceptions regarding its use. Employing a qualitative approach with an exploratory case study design, data were collected through in-depth interviews with 5 informants across various divisions, supplemented by non-participant observation and internal documentation. Thematic analysis was conducted using NVivo software, involving open coding, categorization, and interpretative synthesis. The findings are expected to offer deep insights into the contribution of Agentic AI in enhancing operational decision-making and to support strategic technology management in digitally transforming organizations.

Pengaruh Kesehatan dan Keselamatan Kerja (K3) dan Lingkungan Kerja Terhadap Kinerja Melalui Kepuasan Kerja Pegawai pada PT. PLN (Persero) ULP Melak

Amrullah Febrian — 2025-10-05

Implementing occupational health and safety in a good working environment creates a safe, comfortable and accident-free workplace. The concept of occupational health and safety ensures every employee a safe and positive working environment, but this idea is not yet fully understood by management and staff. This research aims to assess how occupational safety and health, working environment conditions and employee satisfaction influence performance This study uses partial least squares analysis and combines external and internal model evaluations, drawing on a group of 97 participants. The results show that job security and work environment have an impact on performance. Although job security and working conditions affect performance, job satisfaction does not. In contrast, both job security and work environment have an indirect impact on performance via job satisfaction.

Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, Kepemilikan Saham Publik dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan

Yelsi Riska Yanti — 2025-10-05

This study aims to examine the effect of carbon emissions disclosure, environmental costs, public share ownership, and capital structure on financial performance. The population in this study consists of companies in the energy and transportation sectors listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The method used in selecting the research sample was purposive sampling. Based on the predetermined criteria, a total of 342 unbalanced samples were obtained in this study. This study uses panel data regression analysis techniques. The analysis is assisted by using Eviews 9 software. The results of the study indicate that carbon emissions disclosure, environmental costs, and capital structure do not affect financial performance. Meanwhile, public share ownership has a positive effect on company financial performance. It is hoped that this study can be beneficial for the government to pay more attention to the environmental impacts caused by company operational activities, as well as to monitor companies in fulfilling their responsibilities toward the surrounding environment. Additionally, it is hoped that this study can provide knowledge or information to investors in making decisions when considering investing in the company. Furthermore, it is hoped that this study can serve as a reference for future research.

Pengaruh Pengembangan Karir dan Pelatihan Terhadap Kinerja Personil di Lingkungan Resimen I Pasukan Pelopor Kedung Halang

Jayadi — 2025-10-05

This study aims to determine the effect of career development and training on personnel performance in the Kedung Halang Police Mobile Brigade Corps Pioneer Regiment I. This study uses a quantitative approach with data collection methods through observation, interviews, and questionnaires distributed to 106 personnel as samples. The data analysis technique used is multiple linear regression to measure the relationship and influence of each independent variable on the dependent variable. The results of the study indicate that, in general, the implementation of the career development programme at the 1st Battalion of the Mobile Brigade Corps is in the moderate category with an average score of 3.29. Career development has a strong relationship with personnel performance, with a correlation coefficient (R) of 0.681 and a determination coefficient (R²) of 0.464, meaning that 46.4% of personnel performance variation is influenced by career development. Furthermore, the implementation of training is rated as good with an average score of 4.08. Training also has a strong relationship with personnel performance, with a correlation coefficient (R) of 0.596 and a coefficient of determination (R²) of 0.355, meaning that 35.5% of performance variation is influenced by training. Overall, personnel performance is in the moderate category with an average score of 3.47. The simultaneous influence of career development and training on personnel performance is indicated by a correlation coefficient (R) of 0.690, showing a strong relationship, and a coefficient of determination (R²) of 0.476, meaning that 47.6% of personnel performance is influenced by both variables together, while the remainder is influenced by other factors.

Pengaruh Kualitas Pelayanan dan Komunikasi Terapeutik Terhadap Kepuasan Pasien Rawat Jalan di Puskesmas Pabuaran Indah Kecamatan Cibinong Kabupaten Bogor

Iis Maelani — 2025-10-05

The study aims to determine the influence of service quality and therapeutic communication on outpatient satisfaction at Pabuaran Indah Public Health Center, Cibinong District, Bogor Regency. This research employed a quantitative approach with a survey method, using data collection techniques including observation, interviews, questionnaires, and documentation studies. The sample consisted of all outpatient visitors during May–June 2024, 100 patients, selected using the census technique. The results show that the service quality is categorized as good, with an average score of 3.95. Service quality has a moderate relationship with patient satisfaction, indicated by a correlation coefficient (R) of 0.587 and a determination coefficient (R²) of 0.345, meaning that 34.5% of patient satisfaction is influenced by service quality. Therapeutic communication, also rated as good with an average score of 3.88, shows a strong relationship with patient satisfaction, with a correlation coefficient (R) of 0.744 and a determination coefficient (R²) of 0.553, indicating that 55.3% of patient satisfaction is influenced by therapeutic communication. Simultaneously, service quality and therapeutic communication have a strong relationship with patient satisfaction, with a correlation coefficient (R) of 0.709 and a determination coefficient (R²) of 0.509, meaning that both variables together influence 50.9% of patient satisfaction. In conclusion, service quality and therapeutic communication have a significant influence both partially and simultaneously on outpatient satisfaction at Pabuaran Indah Public Health Center.

Pengaruh Kompetensi dan Pelatihan Terhadap Kinerja Perawat Instalasi Bedah Sentral di Rumah Sakit Umum Daerah Ciawi Kabupaten Bogor

Topan Andrian — 2025-10-05

The performance of nurses in the Central Surgery Installation (Instalasi Bedah Sentral/IBS) is a crucial factor in ensuring the quality of healthcare services in hospitals. However, there is still a discrepancy between workload and the achievement of optimal performance, which is suspected to be related to competence and training effectiveness. This study aims to analyze the influence of competence and training on the performance of nurses in the Central Surgery Installation of Ciawi Regional Public Hospital (RSUD Ciawi), Bogor Regency. The research method used is quantitative with a survey approach. The population in this study consisted of all nurses in the IBS of RSUD Ciawi, totaling 150 individuals, with 100 respondents selected proportionally. Data collection was conducted through questionnaire distribution. Data analysis techniques included descriptive and inferential statistics using multiple regression, correlation, and the coefficient of determination. The results show that the nurses’ competence is generally categorized as very good, with a correlation coefficient (R) value of 0.608, indicating a strong relationship between competence and performance. The coefficient of determination (R²) value of 0.370 indicates that 37% of the performance variation is influenced by competence. Furthermore, the training received by nurses is generally good and has a strong relationship with performance, with a correlation coefficient (r) of 0.729 and a coefficient of determination (r²) of 0.532, meaning 53.2% of the performance variation is influenced by training. Simultaneously, competence and training have a strong and significant influence on performance, with a correlation coefficient (R) of 0.763 and a coefficient of determination (R²) of 0.582, indicating that 58.2% of the performance variation of IBS nurses at RSUD Ciawi is determined by these two variables. Therefore, continuous improvement of competence and training can serve as an important strategy to enhance nurse performance in the Central Surgery Installation of RSUD Ciawi.

Peranan Relawan Pajak dalam Pendampngan Pelaporan SPT Tahunan Orang Pribadi Melalui E-Filing di KPP Pratama Palembang Seberang Ulu

Putri Erika Syahrani — 2025-10-05

Taxes are one of the main sources of revenue used for national development in implementing various public programs and services. The Directorate General of Taxes (DJP) has developed a digital tax reporting system called E-Filing as an effort to increase taxpayer compliance. E-Filing was created to simplify tax activities for both individual and corporate taxpayers. However, many taxpayers still face difficulties in using the digital system. Therefore, the DJP has collaborated with universities in Indonesia to create a program called Tax Volunteers. This program involves students in assisting taxpayers with the aim of providing tax education and increasing taxpayer compliance. This study aims to describe the role of tax volunteers in assisting with the submission of annual tax returns for individuals through E-Filing at the KPP Pratama Palembang Seberang Ulu . This study uses a qualitative descriptive approach with data collection through observation and interviews. The results of this study indicate that tax volunteers play a crucial role in assisting taxpayers by providing education and technical assistance, thereby accelerating the reporting process and enhancing taxpayers' awareness and compliance regarding taxation, particularly annual tax returns.

Pengaruh Citra Merek dan Kualitas Produk Terhadap Keputusan Pembelian Skincare Somethinc: Studi Kasus pada Konsumen di Tiktok Shop

Febi Fitria Wulandari — 2025-10-05

The increasing intensity of TikTok usage as a marketing platform, along with the growing trend of online skincare product purchases, serves as the background of this study. This research aims to examine the influence of brand image and product quality both partially and simultaneously on consumer purchase decisions for Somethinc skincare (a case study on TikTok Shop consumers). A quantitative verification method was employed, with data collected products through TikTok Shop. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The findings reveal that: (1) brand image positively and significantly impacts purchase decisions; (2) product quality likewise exerts a positive and significant influence on purchase decisions; and (3) simultaneously, brand image and product quality significantly contribute to the purchase decisions of Somethinc skincare products on TikTok Shop.

Pengaruh Covid-19 Terhadap Kinerja Pembiayaan Kesejahteraan Pegawai (PKP) di Bank XYZ Syariah

Halimatun Sadiyah — 2025-10-05

This study aims to analyse the effect of the number of COVID-19 cases on the performance of employee welfare financing (PKP) at XYZ Sharia Bank in Indonesia. The background of this study stems from the economic disruption caused by the pandemic, which has affected consumption patterns, income stability, and the payment behaviour of formal sector employees. This study employs a quantitative approach using survey methods and primary data documentation involving 42 respondents who are users of the PKP product, and the data is analysed using simple linear regression through the SPSS version 24 software. The results indicate that the regression model Y=66.73+0.56X is statistically significant with a coefficient of determination R² = 0.554, meaning that 55.4% of the variation in PKP payment performance can be explained by the number of COVID-19 cases in the respondents' environment. The t-test significance value of 0.000 (< 0.05) reinforces the conclusion that the number of COVID-19 cases has a significant impact on payment performance. Empirically, these results indicate that the pandemic triggered adaptive policies from banks, such as restructuring and contract flexibility, which actually strengthened employee payment resilience. These findings contribute theoretically to the literature on Islamic finance during crises and encourage innovation in the design of more responsive financing performance in the context of systemic risk.

Pengaruh Faktor Etika Bisnis Islam dan Labelisasi Halal Terhadap Loyalitas Konsumen SR12 Skincare di Kota Bengkulu

Trianita Dewi — 2025-10-05

The purpose of this study is to determine the influence of the Islamic Business Ethics factor on Consumer Loyalty, to determine the influence of the Halal Labeling factor on Consumer Loyalty, and to determine the influence of the Islamic Business Ethics and Halal Labeling factors on the Consumer Loyalty of SR12 Skincare in Bengkulu City. This study used a quantitative method by distributing questionnaires to 64 respondents. The data analysis technique used was multiple linear regression using the IMB SPSS 26 application. The results of the research and discussion show that Islamic Business Ethics have a partial effect on consumer loyalty, Halal Labeling also has a partial effect on consumer loyalty, and Islamic business ethics have a simultaneous effect of 79.6%, while the remaining 20.4% is explained by other factors outside this research model.

Pengaruh Kepuasan Kerja dan Kedisiplinan Kerja Terhadap Kinerja Karyawan pada PT. Macroprima Panganutama

Indah Anggraeni Purnama Sari — 2025-10-05

This study aims to determine: (1) The partial effect of Job Satisfaction on Employee Performance (2) Work Discipline partially on Employee Performance (3) The simultaneous effect of Job Satisfaction and Work Discipline on Employee Performance This study is an associative study. The population in this study were 92 employees of PT. Macroprima Panganutama. The sampling technique used Probability Sampling, Sample Random Sampling category, the data used in this study were primary data, namely data obtained from questionnaires, in this study the data analysis was carried out using SPSS version 18.00, with validity test data, reliability test, Descriptive Statistics Test and then valid and reliable data were then carried out classical assumption tests, correlation tests, regression tests, coefficient of determination tests, hypothesis tests namely f tests and t tests to find out answers to research problems through the collected research data. The results of this study indicate a coefficient of determination (R) of 83.0%. This indicates that job satisfaction and work discipline influence employee performance by 83.0%, with the remaining 17% influenced by other factors. The calculation of the hypothesis Fh yielded a value of 217.489 > f table 2.36, therefore, Ha is accepted, Ho is rejected. The results of the multiple linear regression between employee performance variables are Y = 3.189 + 0.536X₁ + 0.470X2. It can be seen that job satisfaction has a partial positive effect on employee performance at PT. Macroprima Panganutama, and work discipline has a partial positive effect on employee performance at PT. Macroprima Panganutama. Simultaneously, job satisfaction and work discipline have a significant effect on employee performance at PT. Macroprima Panganutama.

Pengaruh Dukungan Keluarga dan Keterikatan Karyawan Terhadap Prestasi Kerja Dimediasi oleh Kepuasan Kerja

Ely Kulsum — 2025-10-05

Employee performance is an important element in supporting operational effectiveness, especially in the port sector. This study aims to analyze the direct and indirect effects of family support and employee commitment on job performance, with job satisfaction as the mediating variable. The research was conducted on employees of PT. X at Tanjung Priok Port using a quantitative approach and purposive sampling technique, with a sample size of 100 respondents. Data analysis utilized the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM). The results indicated that family support and employee commitment significantly influence job satisfaction. However, neither directly influences job performance significantly. On the other hand, job satisfaction positively and significantly influences job performance and mediates the relationship between independent variables and job performance. Although significant, the strength of the mediating effect is relatively low. These findings indicate that job satisfaction plays a crucial role as a link between psychosocial factors and employee performance. Therefore, organizations should focus on enhancing job satisfaction through supportive policies and work environments to optimize employee performance.

Pengaruh Investment Opportunity Set (IOS) Kebijakan Deviden dan Keputusan Pendanaan Terhadap Nilai Perusahaan

Raihan Nawalia Alayidrus — 2025-10-05

This study aims to determine the effect of investment opportunity set (ios), dividend policy, and funding decisions on firm value. The object of research is companies in the property & real estate sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sampling technique used was purposive sampling method, with a total sample of 9 companies for 5 years of observation, so that 45 observations were obtained. The data used is sukender with quantitative data sourced from annual financial reports. Data analysis was carried out using the panel data regression method with the help of EViews 12 software. The results showed that simultaneously, investment opportunity set (IOS) dividend policy, and funding decisions have a significant effect on firm value. Partially, investment opportunity set (IOS) has a positive and significant effect on firm value. Dividend policy has a positive and significant effect on firm value, and funding decisions have a positive and significant effect on firm value.

Pengaruh Lingkungan Kerja dan Berbagi Pengetahuan Terhadap Kinerja Karyawan Industri Kreatif Melalui Kemampuan Inovasi Individu

Silvia Mutiara Natasha — 2025-10-05

The creative industry is a sector that demands employees to continuously innovate and adapt quickly in a dynamic work environment. This study aims to examine the influence of work environment and knowledge sharing on employee performance through individual innovation capability in the creative industry sector. A quantitative approach with a descriptive-causal design was used in this research. Data were collected through digital questionnaires distributed to 110 respondents who are active employees in the creative industry in the Jakarta area, using purposive sampling based on specific criteria. Data analysis was conducted using Structural Equation Modeling with the Partial Least Square (SEM-PLS) method. The results show that knowledge sharing and individual innovation capability have a direct and significant influence on employee performance, while the work environment does not show a significant direct effect. However, individual innovation capability is proven to mediate the relationship between both the work environment and knowledge sharing on employee performance positively and significantly. The implications of this research emphasize the importance of building a work culture that supports collaboration and knowledge exchange to foster innovation and improve performance. Future research is recommended to increase the number of respondents, expand the area coverage, and classify respondents based on their job units to allow for more specific and in-depth analysis.

Peran Konflik Pekerjaan Keluarga dan Konflik Kerja Emosional Terhadap Kinerja Karyawan Melalui Kepuasan Kerja

Amira Maulidianti — 2025-10-05

Employee performance is a key factor in achieving organizational goals, especially in a dynamic and stressful work environment that can affect employee performance. This study aims to analyze the influence of work-family conflict and emotional labor conflict on employee performance through job satisfaction as a mediating variable. This study was conducted in the Jabodetabek Regional Government. It employed a quantitative approach with a descriptive causal research design. The sample consisted of 100 respondents, selected using purposive sampling with specific criteria. Data collection was conducted through the distribution of a Google Form questionnaire and analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) method. The results of this study indicate that family-to-work conflict and emotional work conflict significantly negatively affect job satisfaction. Additionally, family-to-work conflict has a negative impact on employee performance, while emotional conflict does not directly affect employee performance. On the other hand, job satisfaction is proven to significantly contribute positively to employee performance. Furthermore, job satisfaction acts as a significant mediator in the relationship between independent variables and employee performance. The implications of this study are the importance of organizational strategies in improving work-family role balance and managing emotional aspects in the workplace to create higher job satisfaction. Therefore, organizations are advised to encourage government agencies to design more flexible work policies that support the psychological well-being of female employees.

Pengaruh Sosialisasi Self-Declare Terhadap Keputusan Sertifikasi Halal pada Pelaku UMKM Kota Tasikmalaya

Muhammad Ikhwan — 2025-10-05

This study aims to analyze the influence of self-declare socialization on the decision of micro, small, and medium enterprises (MSMEs) in Tasikmalaya City to obtain halal certification. The research employs a quantitative approach with a descriptive and verification design. The study population consists of MSMEs that meet the self-declare requirements, with a sample of 100 respondents selected using the convenience sampling technique. Data were collected through a Likert scale questionnaire and analyzed using validity testing, reliability testing, descriptive analysis, classical assumption testing, and simple linear regression. The results indicate that self-declare socialization has a positive and significant effect on halal certification decisions, with a positive regression coefficient and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 0.670 shows that 67% of the variation in halal certification decisions can be explained by self-declare socialization, while the remaining 33% is influenced by other factors such as understanding, halal awareness, and perception. These findings suggest that the more effective the self-declare socialization, the greater the likelihood that MSMEs will decide to pursue halal certification.

Pengaruh Kualitas E-Layanan Mobile Banking terhadap Kepuasan Nasabah dalam Menciptakan Loyalitas dan Word of Mouth

William Kennedy — 2025-10-05

The digital era has brought significant changes in the banking sector, driven by advances in information technology and widespread internet penetration. These technological advances also pose competitive challenges that require banks to continuously innovate and improve service quality. One such innovation is mobile banking. The implementation of digital technology such as mobile banking is crucial for banks to maintain business sustainability, maintain relevance, and increase customer satisfaction and loyalty in this digital era. The purpose of this study is to analyze the effect of mobile banking e-service quality on customer satisfaction and the impact of customer satisfaction on loyalty and word of mouth (WOM). This study uses a quantitative approach with a survey method by distributing questionnaires to 148 mobile banking users aged 17-44 years and having used mobile banking for at least 3 months in the Jakarta area. This study uses a Structural Equation Model (SEM) data analysis method based on Partial Least Squares (PLS). The results show that the quality of mobile banking e-services consisting of reliability, privacy/security, web design, and customer service has a significant effect on customer satisfaction. Meanwhile, customer satisfaction in using mobile banking e-services has a significant effect on loyalty and WOM. These findings indicate that good quality mobile banking e-services can increase customer satisfaction and have an impact on creating loyalty and positive WOM.

Pengaruh Gaya Kepemimpinan dan Kepuasan Kerja Terhadap Kinerja Karyawan di Perusahaan PT. Boiler Total Solution

Endang Risbaya — 2025-10-05

This study aims to determine: (1) The partial effect of leadership style on employee performance, (2) The partial effect of job satisfaction on employee performance, and (3) The simultaneous effect of leadership style and job satisfaction on employee performance. This study uses a quantitative approach with an associative research type. The population in this study were all employees of PT. Boiler Total Solution. Sampling used a probability sampling technique with a simple random sampling category. Data were collected through questionnaires and analyzed with the help of SPSS version 18.00. Data analysis included validity and reliability tests, multiple linear regression, t-tests, and F-tests. The results of the study indicate that leadership style and job satisfaction have a positive and significant effect on employee performance both partially and simultaneously.

Pengaruh Budaya Organisasi dan Kepuasan Kerja Terhadap Produktivitas Kerja Karyawan Departemen Produksi di PT M Otomotif Karawang

Muhamad Sapto Nugroho — 2025-10-05

Intense competition in the automotive industry necessitates companies to maintain product quality and optimize productivity. This study aims to analyze the partial and simultaneous effects of organizational culture job satisfaction on employee work productivity at PT M Otomotif Karawang. A quantitative method was employed, with Path Analysis as the main data analysis technique via SPSS. The population consisted of active employees in PT M Otomotif Karawang's production department, and a representative sample was determined through random sampling. Research instruments proved valid and reliable, and classical assumptions were met. Results show a high level of strength positive relationship between organizational culture with job satisfaction (correlation 0.870, Sig. 0.000). Based on partial hypothesis tests, organizational culture (path coefficient 0.453, Sig. 0.003) significantly influenced work productivity. However, job satisfaction (path coefficient 0.258, Sig. 0.087) had a positive but not significant influence. Simultaneously, organizational culture and job satisfaction significantly influenced work productivity (F-count 43.963, Sig. 0.000), explaining 47.5% of productivity variation, with the remaining 52.5% explained by another variable.

Pengaruh Social Media Marketing Terhadap Purchase Intention Dengan Moderasi Perceived Value Pada Produk Dr Ekle’s Skincare

Ros Elvita Gori — 2025-10-05

The growth of the local skincare industry in Indonesia has been rapidly increasing, partly driven by the utilization of social media marketing to build closer relationships with consumers. This study aims to analyze the influence of social media marketing, brand image, and brand awareness on purchase intention, as well as to examine the moderating role of perceived value in the case of Dr. Ekle’s Skincare. The population of this research consists of active social media users in Jakarta aged 13–60 years, while the sample comprises 261 respondents obtained through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. The results indicate that social media marketing has a significant effect on brand image, brand awareness, and purchase intention, and that brand image significantly affects purchase intention. However, brand awareness does not influence purchase intention, and perceived value was not found to moderate the relationship between social media marketing and purchase intention. This study is limited by its geographic scope and cross-sectional design. Future research is recommended to expand the research area, apply a longitudinal approach, and include additional variables such as brand trust or electronic word of mouth (e-WOM). The findings contribute to highlighting the critical role of social media marketing and brand image in enhancing purchase intention among local skincare consumers.

Hubungan Budaya Tim, Berbagi Pengetahuan dan Komitmen Karyawan Dalam Meningkatkan Kinerja Karyawan

Dewi Siti Patimah — 2025-10-05

Employee skills and knowledge are essential in achieving optimal performance to realize a company's vision and mission. Therefore, fostering strong teamwork and synergy among employees is crucial. A collaborative team culture not only facilitates knowledge sharing and enhances employee commitment but also leads to higher performance. This study aims to examine the relationship between team culture and knowledge sharing, employee commitment, and their impact on employee performance. The research population consists of employees at PT Kawasan Berikat Nusantara (KBN), with purposive sampling applied to select respondents based on specific criteria: employees from various divisions with a maximum of two years of work experience in the Jakarta region, totaling 190 respondents. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) was employed to analyze the relationships between variables. The findings confirm that team culture has a direct positive effect on employee commitment, knowledge sharing, and performance. Additionally, both employee commitment and team culture directly influence employee performance at PT Kawasan Berikat Nusantara (KBN). The study concludes that all hypothesized relationships are supported, demonstrating that a well-implemented team culture significantly enhances knowledge sharing, commitment, and employee performance. Academic and practical contributions this research contributes to human resource management theory by reinforcing the role of team culture in organizational performance. For practitioners, the findings provide a foundation for designing training programs and policies that strengthen team collaboration and knowledge exchange among employees

Pengaruh Halal Label dan Brand Image Terhadap Purchase Decision Melalui Consumer Trust Pada Restoran Cepat Saji Lokal

Farhan Adam Ramadhan — 2025-10-05

The rapid development of local fast-food restaurants has intensified competition among business players, making halal labels and brand image essential factors that influence purchase decisions through consumer trust. This study aims to analyze the effect of halal labels and brand image on purchase decisions, as well as the mediating role of consumer trust. The population of this study consists of Gacoan restaurant consumers residing in the Greater Jakarta area (Jabodetabek). A total of 130 respondents were selected using purposive sampling based on criteria of being 17–28 years old, having consumed Gacoan products, and having purchased them at least three times in the last six months. Data were collected through an online questionnaire using a 5-point Likert scale. Instrument validity and reliability were tested using SPSS, while hypothesis testing was conducted using the SEM PLS method with SmartPLS4 software. The results show that halal labels positively affect consumer trust and purchase decisions, brand image positively affects consumer trust and purchase decisions, and consumer trust positively affects purchase decisions. Moreover, consumer trust is proven to mediate the influence of halal labels and brand image on purchase decisions. These findings confirm that halal labels and brand image play a strategic role in building consumer trust, which ultimately encourages purchase decisions.

Analisis Potensi, Efektivitas, dan Efisiensi Penerimaan Retribusi Pelayanan Persampahan/Kebersihan di Kabupaten Lombok Barat Tahun 2019-2023

Chandra Wardani — 2025-10-05

This study aims to determine the extent of revenue from waste management/sanitation services in West Lombok Regency from 2019 to 2023. This study employs a quantitative descriptive approach as the analytical model to examine how potential, effectiveness, and efficiency strongly correlate with the level of waste management/sanitation service fees in West Lombok Regency from 2019 to 2023. The results of the analysis indicate that the potential for waste management/cleaning service fees falls into the prime category and serves as a key sector for the West Lombok Regency government. Additionally, the analysis of effectiveness levels revealed an average of 109% for waste management and cleaning service fee revenue, thereby meeting the criteria for highly effective performance. Furthermore, the efficiency analysis over the past five years showed a very high level of efficiency in waste management and sanitation service fee revenue for West Lombok Regency. According to the trend projection analysis, the estimated waste management and sanitation service fee revenue for West Lombok Regency over the next four years indicates a trend toward increase or a positive trend.

Analisis Potensi Penerimaan Retribusi Jasa Usaha dan Kontribusinya terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Lombok Barat

Nadiya Surya Rahmi — 2025-10-05

This study aims to determine the extent of business service retribution revenue in West Lombok Regency in 2019-2023 by analyzing the potential of business service retribution, then to determine the effectiveness of business service fees, and to determine the extent of the contribution of business service fees to local revenue (PAD) in West Lombok Regency from 2019 to 2023. This study uses quantitative research with a descriptive approach, utilizing data on target and actual business service fees and Local Original Revenue (PAD) data sourced from the Regional Revenue Agency (BAPPEDA) and dpjk.kemenkeu. Based on the research findings, the potential for business service fees at 158.6% falls into the category of low potential for Local Government Revenue (PAD) and meets the criteria for development. The growth rate of business service fees falls into the positive category with an average of 0.07%. The projected trend for the next three years falls into the negative category due to a declining trend. Based on the analysis of the effectiveness of business service fees in West Lombok Regency, it is categorized as less effective with an average of 62%. The contribution of business service fees is categorized as less contributing to Regional Original Revenue (PAD).

Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Skala Usaha Terhadap Penerapan Penyusunan Laporan Keuangan pada UMKM: Studi kasus UMKM di Kecamatan Banyumas

Devie Oktavianita — 2025-10-05

This study aims to determine the influence of accounting understanding, education level, and business scale on the implementation of financial reporting in UMKM in Banyumas District, both partially and simultaneously. The study population comprised all UMKM in Banyumas District. The sampling technique used purposive sampling. The sample size was 143 respondents, calculated using the Slovin formula and meeting several predetermined criteria. Data collection used a questionnaire. The results indicate that accounting understanding, education level, and business scale simultaneously influence the implementation of financial reporting in UMKM. Accounting understanding partially influences the implementation of financial reporting in UMKM. Education level partially influences the implementation of financial reporting in UMKM. Business scale partially influences the implementation of financial reporting in UMKM.

Peran Self Control Pada E-Money dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa di Solo Raya

Reyzika Rahma Putri — 2025-10-05

This study aims to analyze the influence of e-money and financial literacy on consumer behavior with self-control as a moderating variable. The population in this study were students studying at universities in Solo Raya. The data in this study were students who used e-money. The sample of this study was 398 samples obtained from 145,676 students from universities in Solo Raya with a purposive sampling method and tested with SPSS software. The data collection method used was a questionnaire. The data analysis methods used were descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis tests, hypothesis tests and moderation regression analysis tests. The results of the regression test showed that e-money and financial literacy had a positive and significant influence on consumer behavior. However, self-control, which was initially hypothesized as a moderating variable, did not moderate.

Pengaruh Interaksi Host dan Jumlah Penonton Saat Live Streaming Selling TikTok Terhadap Purchase Intention Konsumen

Yora Vandela Yence — 2025-10-05

The objectives of this study are to examine the influence of host interaction during TikTok live streaming selling on consumer purchase intention, to analyze the impact of the number of viewers on consumer purchase intention, to identify and analyze factors affecting consumer purchase intention during TikTok Live sales, and to explore the implementation of Islamic marketing principles in live streaming sales activities on TikTok. This research employs an explanatory research design with a quantitative approach. The data analysis techniques include research instrument testing, classical assumption testing, and multiple linear regression analysis or hypothesis testing using IBM SPSS 26. The findings indicate that host interaction has a partial influence on consumer purchase intention, while the number of viewers in live streaming selling also has a partial influence on consumer purchase intention. Furthermore, the results reveal that host interaction and the number of viewers simultaneously influence consumer purchase intention by 69.8%, while the remaining 31.2% is affected by other variables outside the scope of this study.

Implementasi Sistem Informasi Media Promosi Pada Semesta Resto Berbasis Website

Muhammad Rudi Efendi — 2025-10-05

This study focuses on the design and implementation of a web-based promotional media information system for Semesta Resto, a culinary business. The aim is to enhance the restaurant's operational efficiency and promotional effectiveness through a responsive website that offers interactive menus, online reservations, and real-time promotional updates. The research highlights the growing importance of digital media in the culinary industry, where consumer behavior is shifting towards online platforms. The study employs a qualitative descriptive approach, utilizing a case study methodology, and applies the Prototyping method in the development of the system. The findings demonstrate that the proposed system is expected to improve customer engagement, streamline operations, and increase revenue through better promotional strategies and easier customer interaction.

Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada Yayasan Al-Fityan School Tangerang

Zahra Aliyah Putri — 2025-10-05

This study aims to determine the influence of work motivation and work discipline on employee performance at the Al-Fityan School Foundation, Tangerang. The study used a quantitative approach with a survey method. The research sample was 64 respondents taken using a simple random sampling technique from a population of 178 employees. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, f-tests, and determination coefficients. The results showed that work motivation and work discipline partially and simultaneously had a significant effect on employee performance. This study concludes that increasing work motivation and discipline can be an effective strategy to improve employee performance in educational institutions.

Pengaruh Perceived Usefulness dan Perceived Ease of Use Terhadap Consumer Purchase Intention Melalui Consumer Attitude Towards Online Shopping Sebagai Variabel Mediasi pada Consumer Shopee di Jakarta

Steven Wijayakusuma — 2025-10-05

Amidst the rapid changes in the global economy and trade, e-commerce platforms play a very important role, it is believed that the existence of e-commerce will gradually be able to shift consumer behavior from conventional methods to online purchases. This study aims to analyze the influence of perceived usefulness and perceived ease of use on consumer purchase intentions by paying attention to the mediating role of consumer attitudes towards online shopping among Shopee e-commerce users. This study uses a quantitative approach with a sample of 140 respondents. This study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS) to test the measurement instruments and structural relationships between variables. The results of this study indicate that perceived usefulness and perceived ease of use have a positive influence on consumer attitudes towards online shopping. However, perceived usefulness and perceived ease of use do not affect consumer purchase intention.Furthermore, consumer attitudes towards online shopping have a positive influence on consumer purchase intentions. And consumer attitudes towards online shopping are proven to play a mediating role between perceived usefulness and perceived ease of use on consumer purchase intentions. Shopee is advised to improve the integration of live chat features, activate the ordering process, and improve 24/7 customer service to improve perceived usefulness, ease of use, and consumer attitudes towards online shopping, which ultimately drive purchase intentions.

Literature Review: Niat dan Faktor Penentu Keterlibatan dalam Sustainability Accounting pada Mahasiswa dan Akuntan Profesional

Nurmalia Malahusna — 2025-10-05

This study aims to review and analyze the literature on factors influencing individual intentions to engage in sustainability accounting, both among students and professional accountants. Sustainability accounting has gained increasing importance in response to demands for transparency, accountability, and the integration of environmental, social, and governance (ESG) aspects into accounting practices. However, individual engagement in such practices remains shaped by a complex interplay of internal and external factors. The study employs a literature review approach by examining 10 articles published in Scopus- and Sinta-indexed journals within the period 2013–2023. Articles were purposively selected based on their relevance to the topic, publication quality, and alignment with the research objectives. The analysis classified determinants of intention into personal, social, and institutional dimensions. The findings reveal that personal factors include attitudes toward sustainability, prosocial values, and intra-personal competencies. Social factors are primarily subjective norms and perceived behavioral control, while institutional factors encompass campus support, organizational governance, and sustainability assurance practices. Students tend to be more influenced by personal attitudes and values, whereas professionals are more responsive to social norms and perceived control. Most studies have predominantly focused on intentions rather than actual behaviors, with cross-sectional designs being the most common. Furthermore, limited attention has been given to the role of regulations, digital technologies, and cross-cultural contexts. Future research is recommended to examine actual behavioral engagement in sustainability accounting by employing longitudinal or multilevel designs. Expanding cultural contexts and integrating technological dimensions would allow for a more comprehensive understanding of how intention translates into sustainable accounting practices.

Leverage Sebagai Pemoderasi Hubungan Good Corporate Governance, Pengungkapan Corporate Social Responsibility, dan Agresivitas Pajak Terhadap Financial Distress Perusahaan Pertambangan yang Terdaftar pada Daftar Efek Syariah Indonesia

Isnawati Jamilah — 2025-10-05

Financial statements serve as a communication tool between companies and stakeholders, providing signals about financial conditions, policies, and other relevant information to support decision-making activity. In practice, financial statements often fail to adequately convey the risk of corporate bankruptcy. Stakeholders must remain vigilant to various conditions that may affect a company’s financial health and lead to financial distress. This study aims to analyze the influence of Good Corporate Governance practices, Corporate Social Responsibility disclosure, and tax aggressiveness on the financial distress of mining companies listed in Indonesia’s Sharia Securities List, with leverage as a moderating variable. Employing a quantitative approach and secondary data from 144 semiannual financial reports, the study applies multiple linear regression and moderation analysis. The results reveal that all three independent variables significantly affect financial distress when tested simultaneously. Partially, Good Corporate Governance and tax aggressiveness show significant effects, while Corporate Social Responsibility does not. Leverage is found to moderate the relationship between each independent variable and financial distress, highlighting the critical role of debt levels in amplifying or mitigating the impact of governance, CSR, and tax strategies on a company’s financial condition.