Economic Reviews Journal

Pengaruh Custemer Experience dan Kepercayaan Pelanggan Terhadap Kepuasan Pelanggan

Syahyono — 2025-04-15

Customer experience is one of the elements that can increase customer satisfaction. Positive experiences will be remembered by customers and have the potential to increase their loyalty to certain brands. This study aims to analyse the effect of customer experience on customer satisfaction and loyalty. The research was conducted with a quantitative approach using the explanatory method. Respondents of this study were customers who had transacted at one of the fast food restaurants in Malang, with a sample size of 100 people selected through purposive sampling. Data were analysed using path analysis techniques. The results showed that customer experience has a significant effect on customer satisfaction (coefficient β = 0.682; p-value = 0.000) and customer loyalty (coefficient β = 0.295; p-value = 0.002). In addition, customer satisfaction is also shown to have a significant effect on customer loyalty (coefficient β = 0.488; p-value = 0.000). Based on these results, fast food restaurants are advised to improve service quality, products, and store atmosphere to support customer satisfaction and loyalty.

Penerapan Sistem Biaya Standar pada Perusahaan Dagang “Supermarket’’

Valentina Monoarfa — 2025-04-15

The implementation of a standard cost system in a trading company such as a supermarket is an important strategy in effective and efficient cost management. A standard cost system is a method for determining costs that should occur based on certain factors, such as raw material costs, labor, and overhead. By using this system, companies can plan, control, and evaluate costs that occur in daily operations. The main purpose of implementing a standard cost system is to improve budgeting accuracy, control cost deviations, and optimize resource use. In supermarket companies, a standard cost system can be used to calculate the cost of goods sold (COGS), labor costs, and other operational costs, making it easier to set prices and control costs. In addition, this system also provides clearer information for management in decision making, both related to budget planning, pricing strategies, and performance evaluations. The implementation of a standard cost system is expected to improve the efficiency and competitiveness of supermarkets in facing increasingly competitive market challenges.

Pengaruh Influencer Marketing dan Brand Image Terhadap Minat Beli pada Produk Ms Glow di Gorontalo

Erika Hasan — 2025-05-02

Digital marketing strategies through influencers are increasingly popular, including in Gorontalo. MS Glow is one of the brands that has successfully leveraged this trend. Amidst the fierce competition in beauty products, brand image and influencer impact are considered to play a significant role in shaping consumer purchase intention. This study aims to determine the influence of influencer marketing and brand image on the purchase intention of Ms Glow products in Gorontalo. This research uses a descriptive quantitative method. Primary data were collected through questionnaires distributed to 100 consumers of Ms Glow products in Gorontalo, who were selected as respondents. The data collected were tested using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. Data analysis was carried out using SPSS Version 21. The results of the analysis show that both influencer marketing and brand image have a positive and significant effect on the purchase intention of Ms Glow products in Gorontalo. Influencer marketing contributes 14.2% to purchase intention (t-value = 2.571, ρ value = 0.012), while brand image contributes 67.7% (t-value = 9.331, ρ value = 0.000). Simultaneously, influencer marketing and brand image significantly affect purchase intention by 98.9% (F-value = 4,181.363, ρ value = 0.000, R Square = 0.989). It can be concluded that both Influencer Marketing and Brand Image have a positive and significant influence, both partially and simultaneously, on the Purchase Intention of Ms Glow Products in Gorontalo.

Pengalaman Belanja Online dan Kualitas Layanan Logistik dalam Menciptakan Kepuasan Pelanggan: Studi Niat Membeli Kembali pada Marketplace Shopee

Dika Aulia Prihatini — 2025-04-15

This study focuses on exploring the relationships between online shopping experience, logistics service quality, perceived value, customer satisfaction, and repeat purchase intention among users of Shopee marketplace. The findings confirm a positive influence of logistics service quality and perceived value on customer satisfaction. Moreover, customer satisfaction is shown to positively affect repeat purchase intention, whereas perceived value does not influence it. Additionally, the study finds that the online shopping experience itself does not impact customer satisfaction. The research aims to investigate how enhancing online shopping experience, delivery quality, and perceived value can increase customer satisfaction and subsequent repeat purchase intention. It utilized purposive sampling with 248 Shopee marketplace users in the jabodetabek area and employed Structural Equation Modelling (SEM) for data analysis. Managerial implications include the need to enhance perceived value to ensure customers feel they are getting good value during shopping. Companies should also ensure high-quality logistics services. Furthermore, creating a positive shopping experience by providing timely updates, clear product descriptions, and building customer trust regarding product quality promises is crucial. The study identifies three limitations: potential misinterpretation by respondents due to online questionnaire distribution, focus primarily on official Shopee mall shoppers which may not fully represent all Shopee users, and limited factors studied. Future research should explore innovative promotional strategies to maintain Shopee's unique value and include more factors that may influence customer satisfaction. Overall, the study provides insights into enhancing customer satisfaction and repeat purchase intention on Shopee marketplace through improved logistics, perceived value, and shopping experience strategies.

Keywords: Online Shopping Experience, Logistics Service Quality, Perceived Value, Repurchase Intention

ABSTRAK

Penelitian ini menyoroti pengalaman belanja online, kualitas layanan logistik, nilai yang dirasakan, kepuasa pelanggan dan niat membeli kembali pada konsumen pengguna marketplace. Hasil studi memverifikasi pengaruh positif kualitas layanan logistik, dan nilai yang dirasakan terhadap kepuasan pelanggan. Studi ini membuktikan adanya pengaruh positif kepuasan pelanggan terhadap niat membeli kembali dan nilai yang dirasakan tidak berpengaruh terhadap niat membeli kembali. Selanjutnya, studi ini juga membuktikan pengalaman belanja onlie tidak berpengaruh terhadap kepuasan pelanggan. Tujuan penelitian ini untuk mengeksplorasi sejauh mana keterkaitan antara pengalaman belanja online, kualitas pengiriman, nilai yang dirasakan terhadap kepuasan pelanggan yang dapat meningkatkan niat membeli kembali. Penelitian ini menggunakan metode purposive sampling melibatkan 248 pengguna marketplace shopee yang ada di jabodetabek. Analisis data menggunakan Structural Equation Modelling (SEM). Implikasi manajerial yang harus dilakukan yaitu meningkatkan nilai yang dirasakan, perusahaan perlu memastikan bahwa konsumen merasakan nilai yang baik saat berbelanja. Selain itu, perusahaan perlu memastikan kualitas layanan logistik berjalan dengan baik. Selanjutnya, perusahaan harus memastikan bahwa pelanggan merasa puas dengan menciptakan pengalaman belanja yang baik, memberikan update informasi, memastikan adanya deskripsi produk yang jelas, dan meningkatkan kepercayaan pelanggan terkait produk yang dijual sesuai dengan apa yang dijanjikan. Terdapat tiga limitasi pada penelitian ini diantaranya penyebaran kuesioner secara online sehingga memungkinkan responden salah menafsirkan makna dan tidak fokus dalam menganalisis kepada mall official shopee, sehingga hasil yang didapat mungkin tidak sepenuhnya mencerminkan persepsi responden shopee yang membeli langsung di store resmi. Faktor yang di teliti terbatas, diharapkan studi selanjutnya dapat meneliti lebih lanjut tentang strategi promosi yang inovatif dalam mempertahankan nilai ekslusif shopee dan mengembangkan penelitian untuk memasukkan lebih banyak faktor yang mungkin mempengaruhi kepuasan konsumen.

Kata kunci: Pengalaman Belanja Online, Kualitas Layanan Logistik, Nilai yang Dirasakan, Niat Membeli Kembali

Pengaruh Sertifikasi Halal Bagi Perkembangan Pelaku Usaha di Kota Bengkulu

Amiroh Rona Zakiyah — 2025-04-15

The aim of this research is to find out how halal certification affects business actors in Bengkulu City, consumer perceptions of halal-certified products, and the challenges faced by business actors in obtaining and maintaining halal certification. The method applied in this study is a qualitative approach, with data collection carried out through observation, interviews, and documentation. Data analysis was carried out using the Miles and Huberman model. The findings of the study indicate that the impact of halal certification varies; 2 out of 5 business actors feel that they have not experienced an increase in their business due to dependence on seasonal markets. Halal certification has a positive impact on consumer trust, where 4 out of 7 consumers consider it important, although 3 out of 7 other consumers pay less attention to it. The main challenges faced by business actors include understanding the certification process, costs, and the obligation to renew the certificate.

Peran Label Halal, Brand Ambassador dan Gaya Hidup Terhadap Keputusan Pembelian Skincare Merek Wardah di Kota Semarang

Ardelia Nisa Adiana — 2025-04-15

This research aims to analyze the influence of the halal label, brand ambassador and lifestyle on purchasing decisions for wardah brand skincare products in Semarang City. This research involved 96 respondents using wardah products from an unlimited population using a purposive sampling technique. Purchasing decisions are the independent variables consist of halal label, brand ambassador and lifestyle. Data analysis was carried out using multiple linear regression. The research results show that there is a positive influence of the three independent variables on purchasing decisions for wardah skincare products.

Analisis Perbandingan Return dan Risk Investasi Saham Syariah dan Konvensional yang Terdaftar pada Bursa Efek Indonesia

Nurlia Safitri — 2025-04-15

Sharia and conventional stock investments each have different return and risk profiles, where sharia stocks tend to have lower volatility because they are limited by sharia principles but still have the potential to provide competitive returns. This research aims to analyze the comparison of returns and risks between sharia and conventional shares listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample consisted of 30 JII sharia shares and 30 IDX30 conventional shares selected using the purposive sampling method. Data analysis uses calculations of realized return, expected return, standard deviation, and independent sample t-test. The research results show: (1) The average return on sharia shares is 12.3% higher than conventional shares of 10.1%; (2) The risk level of sharia shares as measured by a standard deviation of 2.8% is lower than conventional shares of 3.4%; (3) There is a significant difference between the returns and risks of sharia and conventional stocks at a significance level of 5%. The research concluded that sharia stock investment provided higher returns with lower risk than conventional stocks during the research period.

The Impact of Tourism Sector During The Covid-19 in Bali Province

Maria Regina Hilda Bunga Verena — 2025-04-15

The purpose of this research is to evaluate the between the tourism industry and economic growth that occur during the Covid-19 pandemic in Bali Province. The variables used to represent Economic expansion and the tourism industry are two examples of foreign tourists, the number of domestic tourists, the number of star hotels, the number of travel agencies, while economic expansion is tracked using gross domestic product divided by population with the addition of dummy variables during the occurrence of Covid-19. Using monthly data from the 2012 to 2021 with the Error Correction Model, The findings imply that, in the near run, there is no statistically significant impact of tourism effect on economic growth. However, over time, it has a statistically significant effect and proves that the Tourism Led-Growth hypothesis is valid. The results suggest that the government can intervene the resilience of tourism actors and restore Bali's tourism image as a safe tourist destination.

Strategi Pemasaran UMKM Ikan Sagarurung dalam Meningkatkan Daya Beli di Desa Tanjung Baru Kabupaten Pali Menurut Perspektif Ekonomi Islam

Novita Julianti — 2025-04-30

This research aims to determine the Marketing Strategy of UMKM in Tanjung Baru Village. The data collection method in this research uses qualitative methods. There are two types of data that researchers use in this research, namely primary data and secondary data. In this research, the data techniques used include observation, interviews and documentation. The respondents in this research were 3 MSME traders of sagar urung fish in Tanjung Baru Village. Based on the results of this research, it can be concluded that the marketing strategy process for sagarurung fish UMKM in Tanjung Baru Village uses social media strategies such as Instagram, WhatsApp and Facebook. The MSME marketing strategy for sagarurung fish in Tanjung Baru village also uses the traveling method. This is done because of the encouragement of daily food needs. To get sagarurung fish, consumers need quite a long time to buy it at the market. Because the market is quite far from residential areas, the idea arose for the MSME Sagarurung fish traders to sell their fish to consumers by getting around using motorbikes or other means of transportation.

Nilai Perusahaan Dilihat dari Aspek Kebijakan Deviden, Ukuran Perusahaan, Profitabilitas dan Struktur Modal pada Sub Sektor Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Suci Budining Kisprasetiyani — 2025-04-15

This study is aimed at analyzing the influence of dividend policies, company size, profitability and capital structure on the value of companies in the coal mining subsector list IDX for the period 2019-2023. The method for taking samples is in the form of purposive sampling. The total sample observed amounted to 75 data. As for the use data, the researcher uses secondary data, namely dividen policy data (DPR), company size (SIZE), profitability (ROA), capital structure (DER) and company value (PBV). In analyzing the data, Panel data regresion analysis is used. The data procesing is seconded through Eviews 12. The findings of the study indicate that dividend policy affects negatively and insignificantly, company size affects negatively, profitability affects positively and significantly, and capital structur affects positively. For the overall outcome of the variables (DPR, SIZE, ROA, DER, and PBV), it affects simultaneously the company's value.

Pengaruh Literasi Keuangan dan Financial Technology (Fintech) Terhadap Prilaku Keuangan pada UMKM di Kecamatan Kayuagung

Muhammad Rezha Damargalih Tanjung — 2025-04-15

This research evaluates the influence of financial literacy and the use of financial technology (Fintech) on the financial behavior of MSMEs in Kayuagung District. Data was collected through a survey of 100 MSME respondents using a Likert-based questionnaire. The results of the analysis show that financial literacy has a significant influence on financial behavior, especially in financial planning, debt management and investment. Apart from that, financial literacy also has a significant influence on Fintech adoption, which increases the efficiency of financial management and access to financial services. The use of Fintech itself has a positive impact on the financial behavior of MSMEs, with Fintech strengthening the relationship between financial literacy and financial behavior.

Determinan Kemiskinan Anak di Pulau Sulawesi, Maluku Dan Papua : Perspektif Pendidikan

Mohammad Hajir Suleman — 2025-04-15

This study aims to analyze the factors influencing child poverty in Sulawesi, Maluku, and Papua, specifically focusing on the impact of education on poverty levels. Specifically, it identifies key determinants of child poverty, including formal education levels, literacy skills, and educational assistance programs (PIP), and examines how these variables influence a child's likelihood of experiencing poverty. The data utilized in this study were obtained from the National Socioeconomic Survey (Susenas KOR & KP 2023) conducted by Statistics Indonesia (BPS) and were analyzed using logistic regression methods. The findings indicate that children's education levels significantly reduce the likelihood of experiencing poverty. Children receiving educational assistance through the Program Indonesia Pintar (PIP) also have a lower probability of poverty, highlighting the effectiveness of this program in improving child welfare. However, literacy skills unexpectedly tend to increase the likelihood of child poverty, although this relationship is not statistically significant. Furthermore, preschool education does not significantly impact child poverty risk. These findings emphasize the need for child poverty alleviation policies in Sulawesi, Maluku, and Papua to focus on improving access to education and optimizing educational assistance programs to ensure a greater impact on child welfare. While the government has implemented various poverty alleviation policies, a more comprehensive and targeted implementation strategy is required, particularly for children from low-income families, by ensuring better access to education and effective support programs to reduce the risk of child poverty.

Pengaruh Tingkat Suku Bunga dan Rasio Keuangan Terhadap Nilai Perusahaan

Aditya Saputera Pakaya — 2025-04-15

This research aims to determine the effect of interest rates and financial ratios on company value. It is a case study on property and real estate sector companies listed on the Indonesia Stock Exchange for 2019-2022. The approach used in this research is quantitative with multiple linear regression analysis methods. The sampling technique used in this research is purposive sampling with a population of 9 companies and samples that meet the criteria amounting to 36 data from Property and Real Estate sector companies. The data collection technique in this research uses secondary data, namely financial reports published by property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The study results show that partially, Interest Rates do not affect Company Value, Profitability does not affect Company Value, and Activity does not affect Company Value. Meanwhile, simultaneously, Interest Rates, Profitability, and Activity do not affect Company Value.

Analisis Biaya Modal Usaha Terhadap Laba Perusahaan: Studi Kasus pada Pet Shop di Kota Gorontalo

Valentina Monoarfa — 2025-04-15

This research aims to analyze the effect of business capital on company profits, with a focus on the pet shop business in Gorontalo City. Business capital has an important role in pet shop business operations, including providing stock, technology, infrastructure and human resource management. Effective capital management can improve service quality, expand marketing and optimize operations, which ultimately has an impact on increasing profits. This research uses a qualitative descriptive approach through in-depth interviews with pet shop owners and managers in Gorontalo City, such as Cleo Pet Shop, Garfield Pet Shop, and Mori Pet Shop. The research results show that the capital spent ranges from IDR 40,000,000 - IDR 50,000,000, and the greater the capital available, the greater the opportunity to gain significant profits. However, other factors such as selling price, service, product promotion and business location also have a big influence on company profits. Location strategy, appropriate marketing strategy, and good service can increase consumer appeal, which has an impact on sales volume and profitability. The results of this research conclude that proper business capital management, balanced with good marketing strategies and strategic location selection, can increase company profits, even though there are competitive factors.

Manajemen Kelas Unggulan dalam Membentuk Karakter Siswa di Madrasah

Muhammad Haidar Baihaqqi — 2025-04-24

The role of education is not only focused on academics, but through education it can also contribute to the formation of students' character. In the world of education, especially in the madrasa environment, it is very important to instill character education in responding to social and moral challenges. The role of madrasas in education has a crucial role, especially in the formation of religious character possessed by students and can integrate several religious values into learning activities. The purpose of this writing is to provide analytical results related to superior class management in forming student character in madrasas. The research method used in this writing adopts a qualitative research method. The findings of the study are that superior class management in forming student character in madrasas can pay attention to several aspects in its application, including teacher exemplary behavior, individual and differentiation approaches, student involvement, and positive discipline. Furthermore, in supporting the formation of student character through the application of superior class management strategies, several things can be considered, including periodic character evaluations, educational rewards and punishments, Islamic character habits, and the application of active learning methods.

Optimalisasi Pelayanan Ark (Account Representative Khusus) dalam Proses Akuisisi Pekerja Informal pada Program Jaminan Sosial Ketenagakerjaan di Kantor Cabang Surabaya Darmo

Sintya Rahma Sari — 2025-04-15

Optimisation of services in the informal participant acquisition process by ARK (Special Account Representative) is an important aspect in the effort to expand the informal segment and increase the number of informal participant acquisitions. Therefore, services that meet the needs of the community are needed. This research aims to describe and analyse how the services provided by ARK (Special Account Representative) in the acquisition process of informal workers in the employment social security program at the Surabaya Darmo branch office. The research method used in this research is a qualitative approach. Data collection techniques using primary and secondary data. Primary data obtained from active participation observation, interviews conducted with ARK employees at BPJS Surabaya Darmo branch office as many as five people and conducted in a semi-structured manner, documentation results obtained during the participant acquisition process in the field. While secondary data is obtained from the analysis of journal literature, books, and the internet that are relevant to the object and focus of research. The results of this study indicate that the Optimisation of ARK Services in the BPU Acquisition Process at Darmo Surabaya Branch Office can be seen from the five gaps according to Tjiptono's theory (2009: 267-272), namely, knowledge gap, standards gap, deliver gap, communication gap, and service gap and the results obtained that the services provided by ARK (Special Account Representative) at BPJS Ketenagakerjaan in the process of acquiring informal workers are optimal, but there is a need for continuous evaluation and optimisation of comprehensive service improvement. With these steps, it is expected that the participation of informal workers in the BPJS Ketenagakerjaan programme can increase significantly, so as to provide wider protection for informal worker groups.

Pengaruh Perputaran Modal Kerja dan DER terhadap ROA pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia periode 2020-2023

Nindi Hastuti Damo — 2025-04-15

This study aims to determine and measure the effect of Working Capital Turnover and Debt to equity ratio on return on asset in Energy Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2023. This research is a quantitative study with a sample size of 24 companies using purposive sampling technique with the analysis tool being SPSS version 26. The research results show that Working Capital Turnover partially affects Profitability, Capital Structure partially affects ROA, and both Working Capital Turnover and DER simultaneously affect Profitability. This can be seen from the results of the r-square test, where 68.7% of the Profitability variable can be explained by the Working Capital Turnover and DER. Meanwhile, the remaining 31.3% is influenced and explained by other variables not included in this study.

Analisis Pengaruh Modal dan Biaya Produksi Terhadap Pendapatan UMKM di Kota Gorontalo

Valentina Monoarfa — 2025-04-15

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the local economy, including in Gorontalo City. This study aims to analyze the effect of capital and production costs on MSME income in Gorontalo City. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 50 MSME actors. Data were analyzed using multiple linear regression. The results of the study indicate that capital and production costs have a positive and significant effect on MSME income. Capital contributes 50% to income, while production costs contribute 30%. Simultaneously, capital and production costs affect MSME income by 80%, while 20% is influenced by other factors outside this study. The implications of this study show the importance of capital management and production cost efficiency in increasing MSME income in Gorontalo City.

Analisis Informasi Keuangan dalam Mengevaluasi Kinerja Pemerintah Kabupaten Deli Serdang

Icce Leni Damanik — 2025-04-15

This research aims to evaluate the performance of the Deli Serdang Regency government using ratio analysis; Independence Ratio, Regional Financial Dependency Ratio, Degree of Fiscal Decentralization Ratio, PAD Effectiveness Ratio, PAD Efficiency Ratio, Harmony Ratio. This research uses a descriptive quantitative analysis method with the research subject being a report on the realization of the Deli Serdang Regency government's budget and income for 2019-2023 using financial ratio analysis techniques. The research results show that the Regional Financial Independence Ratio shows an average percentage over the last five years of 37.93%, which is in the low criteria. The Dependency Ratio shows an average percentage over the last five years of 67.85%, which is in the medium criteria. The Degree of Fiscal Decentralization Ratio shows that the average percentage over the last five years was 25.74%, which is in the sufficient criteria. The PAD Effectiveness Ratio shows that from 2019 to 2023 it is not effective with an average percentage of 68.07%. The PAD Efficiency Ratio with an average percentage over the last five years of 1.46% is in the Very Efficient criteria. The Operating Expenditure Ratio in 2019 was 77.00%, in 2020 it was 80.25%, there was an increase of 3.25%, in 2021 it was 69.80%, there was a decrease of 10.45%. In 2022 and 2023 there will be an increase of 70.46% and 71.45%. Capital expenditure to total expenditure in 2019 was 22.80%. In 2020, it was 17.33%, there was a decrease of 5.47%. From 2021 to 2023 there will be a decrease of 1.28%.

Praktik Kerjasama Bagi Hasil Penggarap dengan Pemilik Lahan Sawah terhadap Kesesuaian Konsep Akad Mukhabarah: Studi Kasus di Desa Talang Jarang Kabupaten Bengkulu Utara

Tini Angreyina — 2025-04-15

The purpose of this study was to determine how the practice of profit-sharing cooperation between cultivators and rice field owners is in accordance with the concept of the mukhabarah agreement in Talang Jarang Village, North Bengkulu Regency. This study used a qualitative method. The informants in this study were 15 people, using primary data and supplementary data using secondary data in the form of data from books, documents, and journals. Data collection techniques were observation, interviews, and documentation. The results of this study can be concluded that the practice of profit-sharing cooperation between cultivators and rice field owners in Talang Jarang Village, North Bengkulu Regency, is still carried out traditionally with a hereditary system. The agreement used is an oral agreement based on trust without a written contract. The distribution of the harvest is generally carried out with a 50:50 or 60:40 scheme, but in some cases, there is a unilateral change in the agreement by the landowner during the harvest, which is detrimental to the cultivator. This system is largely in accordance with the concept of the mukhabarah agreement in Islam, where the cultivator bears all the costs of land management. However, the main challenges faced are the lack of clarity in the term of the agreement, changes to the agreement that are detrimental to the cultivators, and the absence of a written contract that can trigger conflict. Therefore, a more transparent agreement system and clear mechanisms are needed to ensure fairness for both parties.

Pengaruh Influencer Marketing dan Viral Marketing Terhadap Keputusan Pembelian

Nadifa Ariya Maulinda — 2025-04-20

Purchase decisions are the primary goal of marketing, impacting a company's profitability through increased sales. The decision-making process is often influenced by external factors. Therefore, marketers need to understand the driving factors behind consumer preferences and provide information to reduce the risk of negative preferences. The rapid development of electronic media, particularly social media, facilitates easier access to information. Marketing strategies such as influencer marketing and viral marketing are used to expand the reach of product information. This study aims to examine the influence of influencer marketing and viral marketing on the purchase decision of Azarine sunscreen products in Malang City. This research uses a qualitative approach. The object of this study is Azarine sunscreen and its consumers as subjects, with an unknown probability category of population selection. The sampling technique used is purposive sampling. A total of 104 respondents in Malang City were obtained as samples. The research data was collected through a survey using a Likert-scale questionnaire distributed directly to the respondents. The data will be analyzed using descriptive analysis techniques and SmartPLS version 4 statistics. The results of this study indicate that: (1) Influencer marketing has a significant positive effect on the purchase decision of Azarine sunscreen products. (2) Viral marketing has a significant positive effect on the purchase decision of Azarine sunscreen products.

Pengaruh Kinerja Keuangan Terhadap Dana Insentif Fiskal pada Pemerintah Daerah Provinsi di Indonesia

Ades Hidayah — 2025-04-27

This research aims to identify the factors that influence fiscal incentive funds in provincial local governments in Indonesia during the 2020-2022 period. The variables studied include fiscal incentive funds, regional financial independence ratio, regional spending efficiency ratio, and regional financial efficiency ratio. This study uses a quantitative method with a sample of 25 provinces selected using purposive sampling technique. The data collected is in the form of local government financial reports. The results showed that both partially and simultaneously, independent variables such as regional financial independence ratio, regional expenditure efficiency ratio, and regional financial efficiency ratio have an influence on fiscal incentive funds. These results are reinforced by literature studies which show that the independent variables in previous studies also have an effect on fiscal incentive funds.

Impact Of Financial Performance on The Innovation and Development of Research and Development in Electric Vehicle Industry

Pangeran Alif El Gibran — 2025-04-15

This thesis explores the relationship between financial performance and technology development decisions in Indonesian electric vehicle (EV) companies. The EV industry is crucial for Indonesia's sustainable transportation and environmental goals, but the country faces challenges such as limited infrastructure, high costs of adoption, and inconsistent government incentives. To address these issues, the research focuses on identifying the role of financial performance metrics, such as revenue growth, profit margins, cash flow, investment levels, and cost control, in influencing decisions related to technology development, innovation, and new product launches. The study employs a quantitative approach to examine the relationships between financial performance indicators and technology development outcomes. Secondary data will be collected from publicly available financial statements, company reports, and relevant industry databases of Indonesian EV manufacturers. Statistical tools, including regression analysis and correlation testing, will be used to identify patterns, relationships, and the significance of financial indicators in driving innovation and R&D investments. The findings will offer practical insights for policymakers, investors, and industry stakeholders. Policymakers can use the research outcomes to design targeted incentives and regulations that support innovation and financial growth. Investors will benefit from a clearer understanding of financial health indicators that influence technological progress, enabling better decision-making in EV-related investments. The research contributes to academic literature and industry practice by examining the financial-technology nexus within emerging markets, a domain often overlooked in favor of studies focused on developed economies. By addressing financial and policy barriers to innovation, the study supports Indonesia's broader goals of reducing carbon emissions, enhancing energy security, and fostering economic growth

Analisis Efektivitas Biaya dan Manfaat Pelatihan Perthitungan pada UMKM

Valentina Monoarfa — 2025-04-15

The training in calculation for Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in enhancing the managerial and financial skills of business actors. This study employs a descriptive qualitative approach to evaluate the cost-effectiveness and benefits of the training. The results indicate that training participants experience significant improvements in transaction recording, financial report management, and business decision-making. With a better understanding of financial management, MSMEs can enhance their competitiveness and sustainability. Therefore, investment in this training has proven to yield positive results and is worth continuing.

Implementasi Pengembangan Strategi Pemasaran Syariah di Pasar Minulyo Pacitan

Pratondo Sinung Nugroho — 2025-05-07

Trading business in Minulyo market in Pacitan City run by both parents and other traders triggers to look for alternatives to increase purchasing power and income in terms of sharia. However, the decreasing purchasing power of consumers causes the market area to be quiet. Buyers flock between 02.00 in the morning until 10.00 WIB. After 10.00, the Minulyo market begins to feel quiet, even only the sellers are seen filling the market area. In this study, the researcher used a descriptive qualitative method. The data collection technique was carried out directly in the field using observation techniques, documentation, and in-depth interviews and the data sources used were from primary and secondary data. Based on the results of the study above, the Minulyo market has several shortcomings in the form of honesty ethics, sales creativity, lack of technological knowledge, and selling prices. The researcher explained the lack of buyer interest due to dishonest actions in trading ethics and ignorance of selling according to sharia law had a major impact on running a trading business. Based on the conclusion above, traders in Minulyo market have a strong spirit and determination when worshiping in Islam, but in contrast to their worship, their selling methods mostly use conventional methods rather than sharia methods, the comparison is that traders who sell using sharia methods are 20% less than conventional methods, 80% more. From here it can be concluded that the majority of Minulyo traders use conventional methods more.

Orientasi Pelanggan, Kualitas Pelayanan dan Interaksi Kepuasan Pelanggan di Sektor Perbankan Perspektif Nasabah Prioritas BCA

Egie Sugiyantoro — 2025-04-15

This research highlights the influence of customer orientation, service quality and customer satisfaction on BCA's priority customer segments. The research results verify the positive influence of customer orientation on customer satisfaction and service quality. BCA bank shows commitment to product and service innovation that reflects attention to customer needs. Improved service quality involves digital banking solutions, employee training and effective complaint management. Findings indicate a positive cycle exists between customer orientation, service quality, and customer satisfaction, creating a mutually reinforcing environment. Although previous research highlights potential gender differences, the results show that gender does not moderate the relationship between service quality and customer satisfaction at Bank BCA. This research used a purposive sampling method involving 185 respondents from priority customers. Data analysis uses Structural Equation Modeling (SEM). This research has the limitation that it cannot be generalized to all banking institutions, the results cannot be applied directly to other banking institutions or different industrial sectors. Managerial implications include increasing customer orientation through employee training, innovative product development, and improving service quality with responsiveness to complaints. With these steps, Bank BCA can strengthen its position as a superior banking service provider, especially in the priority customer segment.

Key words: Customer Orientation, Service Quality, Customer Satisfaction, Gender

ABSTRAK

Penelitian ini menyoroti pengaruh orientasi pelanggan, kualitas layanan, dan kepuasan pelanggan pada segmen nasabah prioritas BCA. Hasil penelitian memverifikasi pengaruh positif orientasi pelanggan terhadap kepuasan pelanggan dan kualitas layanan. Bank BCA menunjukkan komitmen pada inovasi produk dan pelayanan yang mencerminkan perhatian terhadap kebutuhan nasabah. Kualitas layanan yang ditingkatkan melibatkan solusi perbankan digital, pelatihan karyawan, dan manajemen keluhan yang efektif. Temuan menunjukkan adanya siklus positif antara orientasi pelanggan, kualitas layanan, dan kepuasan pelanggan, menciptakan lingkungan yang saling memperkuat. Meskipun penelitian sebelumnya menyoroti potensi perbedaan gender, hasil menunjukkan bahwa gender tidak memoderasi hubungan antara kualitas layanan dan kepuasan pelanggan di Bank BCA. Penelitian ini menggunakan metode purposive sampling melibatkan 185 responden dari nasabah prioritas. Analisis data menggunakan Structural Equation Modelling (SEM). Penelitian ini memiliki limitasi tidak dapat digeneralisasikan untuk semua lembaga perbankan, hasilnya tidak dapat diterapkan secara langsung pada lembaga perbankan lain atau sektor industri yang berbeda. Implikasi manajerial termasuk peningkatan orientasi pelanggan melalui pelatihan karyawan, pengembangan produk inovatif, dan peningkatan kualitas layanan dengan responsibilitas terhadap keluhan. Dengan langkah-langkah ini, Bank BCA dapat memperkuat posisinya sebagai penyedia layanan perbankan unggul, terutama di segmen nasabah prioritas.

Kata kunci: Orientasi Pelanggan, Kualitas Layanan, Kepuasan Pelanggan, Gender

Pengaruh Iklan Media Sosial, Electronic Word of Mouth dan Citra Merek Terhadap Keputusan Pembelian Smartphone Oppo: Studi Kasus pada Pengguna Smartphone OPPO di Yogyakarta

Atikah — 2025-04-15

The increasing functionality of smartphones during the Covid-19 pandemic has driven higher production to meet the growing demand for online activities. This study examines the influence of social media advertising, electronic word of mouth (eWOM), and brand image on purchasing decisions for OPPO smartphones in Yogyakarta. Using a quantitative approach, the study involved 150 respondents, with validity and reliability tests conducted using r-table and Cronbach’s Alpha (α > 0.60). Hypothesis testing was performed using multiple linear regression analysis, including the F-test for simultaneous influence, the t-test for partial influence, and the coefficient of determination (R²) to assess the variation in the dependent variable. The results show that social media advertising, eWOM, and brand image significantly influence purchasing decisions. Social media advertising (X1) has a positive effect with a regression coefficient of 0.509, eWOM (X2) has the strongest influence with 0.578, and brand image (X3) has a positive impact with 0.430. The F-test results indicate a significant simultaneous influence, with an R² value of 0.523, meaning that 52.3% of purchasing decisions are explained by these three variables, while the remaining 47.7% is influenced by other factors not examined in this study.

Implementasi Additive Ratio Assesment (Aras) Program Keluarga Harapan (PKH) Lansia dalam Meningkatkan Kesejahteraan Masyarakat Desa Pasar Kerkap Perspektif Ekonomi Islam

Indri Febrianti — 2025-04-15

Poverty is a complex issue that requires comprehensive strategies to address, including through the Family Hope Program (PKH), which provides cash assistance to poor households under certain conditions. This study aims to analyze the effectiveness of PKH in improving the welfare of the elderly in Pasar Kerkap Village using the Additive Ratio Assessment (ARAS) method. This method allows for a more systematic evaluation of the program's impact, particularly in the context of Islamic economics. The results indicate that the implementation of ARAS in PKH has improved the targeting of social assistance, although challenges remain in fund disbursement and community understanding. This study provides recommendations to enhance program transparency and socialization, as well as strengthen collaboration between the government and the community to ensure a more effective and sustainable program.

Analisis Pengaruh Kinerja Lingkungan, Pertumbuhan Aset, dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Jagad Bayu Seto — 2025-04-15

This study aims to analyze the effect of Environmental Performance, Asset Growth and Company Size on Company Value. The data used is secondary data obtained from the Indonesia Stock Exchange. The sampling technique uses a purposive sampling approach, namely the sampling method based on certain criteria set by the researcher as objective. The data analysis technique was carried out using multiple regression analysis using the SPSS 23.0 application. This study uses oil, gas and coal sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, totaling 72 samples. The results of hypothesis testing conducted in this study indicate that environmental performance has a positive effect on firm value while asset growth and company size have no effect on the value of companies in the oil, gas and coal sectors.

Pengaruh Perputaran Modal Kerja dan Perputaran Piutang Terhadap Return on Equity pada Perusahaan Sektor Properti dan Real Estate Periode 2019-2023

Chintia Listanti Kamaru — 2025-04-15

This research aims to examine the effect of working capital turnover and accounts receivable turnover on Return on Equity (ROE) in property and real estate subsector companies during the 2019-2023 period. The data collection technique in this research is secondary data, specifically financial reports published by property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection technique employed purposive sampling, resulting in a total sample of 14 companies. The data are analyzed using multiple linear regression analysis. The result of hypothesis using multiple linear regression analysis indicate that working capital turnover does not have a partial effect on return on equity, whereas accounts receivable turnover has a partial effect on return on equity. However, when analyzed simultaneously both working capital turnover and accounts receivable turnover influence return on equity.

Tujuan Ekonomi Islam Terhadap Implementasi Akad Salam dalam Transaksi Jual Beli Online di Marketplace Tiktok

Ridhoan Damara — 2025-05-02

This study discusses the implementation of the salam contract in online buying and selling transactions on the TikTok marketplace and its relevance to Islamic economic principles. Using a qualitative descriptive method with interviews and observations, the research reveals that salam contracts are commonly applied in pre-order transactions, where full payment is made before the goods are delivered. The study identifies several challenges, including delivery delays, product discrepancies, and limited Sharia-compliant payment options. Nevertheless, the application of salam offers transaction security and predictability. The study recommends more transparent product specifications, stricter regulations, and effective dispute resolution mechanisms to align with the goals of Islamic economics.

Pengaruh Capital Adequacy Ratio dan Net Interest Margin terhadap Return Saham pada Perusahaan Perbankan Bank Umum Milik Negara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2023

Jamila H. Rauf — 2025-04-15

This study aims to analyze the relationship between the Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on stock returns in State-Owned Commercial Banks (BUMN Banks) listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The Sampling technique used in this study was total sampling, where all population members were included as samples, totaling four banking companies. Data collection was based on secondary data from the financial reports published by the state-owned commercial banks listed on the IDX. The analysis employed multiple linear regression using SPSS 25 software. The results of the study indicate that, partially, the Capital Adequacy Ratio has a positive and significant effect on returns, while the Net Interest Margin has a partial negative and insignificant effect on stock returns. Simultaneously, the Capital Adequacy Ratio and Net Interest Margin influence stock returns. This is evident from the adjusted R-squared coefisient, which shows that the independent variables explain 34.6% of the variation in stock returns, while the remaining 65,4% is explained by other variables not included in the regression model.

Pengaruh Tingkat Pendidikan, Kompetensi dan Komunikasi Terhadap Organizational Citizenship

Muh. Taufik Donny Pratama — 2025-04-15

Human resources remain a focal point for organizations in their efforts to survive and compete in an increasingly competitive environment. One of the primary concerns of managers in enhancing organizational effectiveness is employee behavior in the workplace. Human resources serve as a crucial element within organizations, playing a significant role in achieving organizational goals. Beyond merely assisting organizations in reaching their objectives, human resources also contribute to defining attainable and effective goals based on the available resources. This study aims to examine the influence of education level, competence, and communication on Organizational Citizenship Behavior (OCB) at Yellow Star Hotel Gejayan. The research adopts an associative approach using quantitative methods. The sample consists of 122 employees working at Yellow Star Hotel Gejayan. The results of the analysis indicate that education level has a significant impact on Organizational Citizenship Behavior at Yellow Star Hotel Gejayan. Additionally, competence and communication also exhibit a significant influence on Organizational Citizenship Behavior at the hotel.

Analisis Pengaruh Nilai Ekspor, Utang Luar Negeri dan Nilai Tukar Mata Uang Terhadap Pertumbuhan Ekonomi Indonesia Periode 2010–2024

Taufikur Rahman — 2025-04-15

The purpose of this study is to examine how Indonesia's economic growth is influenced by export values, foreign debt, and exchange rates over the period of 2010–2024. The main issue investigated is the uncertainty of the contribution of external factors such as exports and foreign debt in promoting economic growth, as well as the volatility of exchange rates that potentially creates a dilemma between export competitiveness and inflation risk. A quantitative research method is applied using secondary data from the Central Bureau of Statistics (BPS), Bank Indonesia, and other official sources in the form of time series data from 2010 to 2024. Multiple linear regression analysis using Eviews 13 shows that foreign debt has a negative and significant impact on Indonesia's economic growth, while export values and exchange rates have a positive but insignificant impact on Indonesia's economic growth. The coefficient of determination (Adj. R²) of 41.4% indicates that other variables outside the model also influence economic growth. These findings confirm that foreign debt becomes a major inhibiting factor due to the risk of debt overhang and unproductive allocation, while exports are not yet optimal due to dependence on primary commodities and global price fluctuations or exchange rate volatility. The results of this study provide new perspectives in evaluating the interaction of external and internal factors in the context of Indonesia's economic recovery. This study recommends export diversification, productivity-based debt management, and exchange rate stabilization through integrated policies.

Pengaruh Online Customer Review, Influencer Review, E-Wom Terhadap Purchase Intention dengan Dimoderasi oleh Trust

Yustinus Avriando Putra Setiawan — 2025-04-15

Customer Review is a crucial aspect in a business, greatly influencing the success and survival of a company. Customer Review is very influential in deciding to buy an item on the marketplace (Shopee). This study aims to analyze and determine the effect of customer review variables, influencer reviews and e-wom on purchase intention. In this study, trust functions as a mediator. The population in this study were Shopee users in the Bekasi area. Respondents in this study totaled 108 people. This study used a Pre-test of 30 respondents with a validity test using Kaiser Meyer Olkin (KMO) and Measure of Sampling Adequacy (MSA), where the KMO and MSA values must be more than 0.5 for each variable so that the analysis can continue. Further analysis in this study used Structural Modeling Partial Least Square (SEM-PLS). The results showed that Online Customer Review has a positive effect on Purchase Intention. Influencer Review has a positive and significant effect on Purchase Intention, E-WOM has a positive effect on Purchase Intention. The results of this study also show that Trust moderates the relationship between Customer Review and Purchase Intention. Trust Moderates the Influencer Review relationship on Purchase Intention

Keywords: Online Cusomer Review, Influencer Review, E-WOM, Trust, and Purchase Intention

ABSTRAK

Customer Review adalah aspek krusial dalam sebuah bisnis, berpengaruh besar terhadap keberhasilan dan kelangsungan hidup suatu perusahaan. Customer Review sangat berpengaruh dalam memtuskan untuk membeli sebuah barang pada marketplace (Shopee). Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh variabel customer review, influencer review dan e-wom terhadap purchase intention. Dalam penelitian ini trust berfungsi sebagai mediator. Populasi dalam penelitian ini adalah pengguna Shopee di wilayah Bekasi yang jumlah pastinya tidak diketahui. Responden dalam penelitian ini berjumlah 108 orang. Penelitian ini menggunakan Pre-test terhadap 30 responden dengan dilakukan uji validitas dengan menggunakan Kaiser Meyer Olkin (KMO) dan Measure of Sampling Adequacy (MSA), dimana nilai KMO dan MSA harus lebih dari 0,5 untuk setiap variabel agar analisis dapat dilanjutkan. Analisis lanjutan pada penelitian ini menggunakan Structural Modeling Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa Online Customer Review berpengaruh positif terhadap Purchase Intention. Influencer Review berpengaruh positif dan signifikan terhadap Purchase Intention, E-WOM berpengaruh positif terhadap Purchase Intention. Hasil penelitian ini juga menunjukkan bahwa Trust memoderasi hubungan Customer Review terhadap Purchase Intention. Trust Memoderasi hubungan Influencer Review terhadap Purchase Intention

Kata Kunci: Online Customer Review, Influencer Review, E-WOM, Trust, Purchase Intention.

Media Promosi Meta Ads Tinjauan Ekonomi Syariah: Studi pada Usaha Juragan Bubur Bengkulu

Deva Amalia Fitra — 2025-04-15

The purpose of this research is to examine promotional media using paid advertisements on Meta Ads as a promotional medium for Juragan Bubur business from the perspective of Islamic economics. To test this, the researcher employs a qualitative method with data collection techniques including interviews and documentation. The data analysis technique involves primary data sources through observation and interviews. From the research findings and discussions, it was discovered that the advertisement transactions on Meta Ads conducted by the Juragan Bubur Bengkulu business comply with the provisions outlined in Islamic economics. This is based on the fulfillment of requirements related to Ijab Kabul (offer and acceptance), subjects, wages, and objects.

Analisis Minat Mahasiswa pada Program Indonesian International Student Mobility Awards (IISMA) di Program Studi Kosmetik dan Perawatan Kecantikan Universitas Negeri Jakarta

Fatma Zahra — 2025-04-30

This research is a quantitative research conducted based on the low participation of students of the Cosmetics and Beauty Care Departement batch 2022-2023 in the Indonesian International Student Mobility Awards (IISMA) program. The purpose of this study was to determine the level of student interest in the IISMA program. The research method used is descriptive quantitative. Respondents in this study were 40 active students from the Cosmetics and Beauty Care Departement, batch 2022-2023. Data collection techniques involved questionnaires, and the data were analyzed using descriptive statistical methods. The analysis results show that the average percentage of overall student interest in the IISMA program is 75%, categorized as “Moderately interested.” Analysis of interest based on year of class obtained results, the interest of 2022 students in the IISMA program has a percentage of 72.5% with the category “Moderately Interested” while in the 2023 class, student interest in the IISMA program has a percentage of 78% with the category “Interested”. The analysis of student interest based on aspects obtained results: aspects of attitude (75%), motivation (86%), talent (65%), educational environment (71%), peers (76%), and family (76%). It can be concluded that the initial interest of the students of the Cosmetics and Beauty Care Departement in the Indonesian International Student Mobility Awards (IISMA) program is still at the stage of situational interest, triggered by external factors, but has not yet developed into a long-term individual interest.

Pengaruh Good Corporate Governance Terhadap Kualitas Laporan Keuangan Pada PT. Mandiri Indonesia Agam Kota Palembang

Nandita — 2025-04-15

The purpose of this research is to test and analyze the Influence of Corporate Governance on the Quality of Financial Statements at PT. Mandiri Indonesia Agam Palembang City. This type of research is a quantitative approach with the type of research used in primary data. The data obtained uses primary data. Data was obtained through filling out questionnaires. The research sample consisted of 111 respondents who were selected using total sampling. The results show that there is a significant influence on the quality of financial statements at PT. Mandiri Indonesia Agam Palembang City. Data analysis was carried out using SEM PLS version 4.0 and analyzed with the help of Smart PLS, involving the Measurement Model Analysis Test (outer model) and the Structural Model Analysis Test (Inner Model). The results of the study show that Corporate Governance has a significant influence on the quality of financial reports with a loading factor of > 0.7 which means Valid.

Pengaruh Financial Technology (Fintech) terhadap Kinerja UMKM di Kecamatan Alang-Alang Lebar dengan E-Commerce sebagai Variabel Moderasi

M. Zikrillah — 2025-04-15

This research aims to analyze the influence of Financial Technology (Fintech) on the performance of MSMEs with E-Commerce as a Moderating Variable. This research uses quantitative methods by distributing questionnaires directly and via Google form to MSME owners. Based on the results of data analysis, it was concluded that there is an influence of Fintech on the performance of MSMEs in Alang-Alang Lebar District with a statistical T value of 15.772 at a significance level of 5%. And the P value of 0.000 which is smaller than 0.05 also supports the conclusion that Fintech has a significant effect on the performance of MSMEs. Apart from that, this research also tested the influence of Fintech on MSME performance with E-Commerce as a moderating variable which showed that it did not have a significant influence or weakened the relationship between Fintech and MSME performance with a statistical T value of 0.909 which was smaller than 1.96 and a P value of 0.363 which was greater than 0.05 indicating that the effect was not significant. This research provides an important contribution to understanding Financial Technology in increasing the efficiency and productivity of MSMEs.

Pengaruh Perubahan Suku Bunga terhadap Return Saham pada Perusahaan Terdaftar di Bursa Efek Indonesia (2013 – 2016)

Carina Fitri — 2025-04-15

This article examines the relationship between interest rate changes and stock returns of companies listed on the Indonesia Stock Exchange during the 2013–2016 period. The study employs secondary data analyzed using multiple linear regression methods. The findings reveal that changes in interest rates have a significant negative effect on stock returns. Additionally, other factors such as inflation and exchange rates exhibit varying effects depending on the industrial sector. These results highlight the importance of considering sectoral characteristics when analyzing the impact of macroeconomic factors on stock market performance.

Pengaruh Kepemilikan Institusional, Struktur Modal, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan

Maharani Nadia Nariswari — 2025-04-15

This study aims to examine the influence of institutional ownership, capital structure, and sustainability report disclosure on firm value (empirical study of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023). The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. The sampling technique used is purposive sampling, based on specific criteria. These criteria include energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023, companies that published annual reports from 2021 to 2023, companies that published financial statements from 2021 to 2023, and companies that issued sustainability reports aligned with GRI standards from 2021 to 2023. The data were obtained from the companies official websites and www.idx.co.id. The expected results in this study are concluded as follows First, there is an effect of institutional ownership on firm value. Second, there is no effect of capital structure on firm value. Third, there is an influence of sustainability report disclosure on firm value. Apart from this research, companies are expected to be responsible to stakeholders in order to run their operations sustainably and optimally. This responsibility includes aspects that can be measured financially, such as profits earned and responsibilities in managing economic, social and environmental aspects

Strategi Pengelolaan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Seluma

Epen Triansah — 2025-04-15

This research analyzes the zakat management strategy at BAZNAS Seluma Regency in increasing the effectiveness and efficiency of zakat collection and distribution to mustahik. Data was collected through observation, interviews and documentation guided by a list of questions. The analysis results show that: 1). The strategies of Baznas Seiluima Regency in collecting zakat funds are: short-term programs, medium-term programs and long-term programs. 2). The zakat management strategy in Baznas Seiluima Regency is as follows: 1). Management planning, 2). Mustahik identification, 3). Distribution, 4). Supervision of zakat management, and 5). Evaluation of zakat management.

Formulasi Kebijakan dalam Pelayanan Pembayaran Pajak Waris Bea Perolehan Hak Atas Tanah dan Bangunan di Badan Pendapatan Kota Palembang

Muhammad Hamka Akbar — 2025-04-27

Service is an obligation that must be carried out by the government to its citizens with community services to live prosperously and prosperously as mandated in the 1945 Constitution of the Republic of Indonesia and Law Number 1 of 1974 Article 1 concerning Marriage is a physical and spiritual bond between a man and a woman as husband and wife with the aim of forming a happy and eternal family based on the Almighty God and Law Number 25 of 2009 concerning Public Services. The mechanism of inheritance tax services for Land and Building Acquisition Fees at the Palembang City Regional Revenue Agency in accordance with Regional Regulation Number 4 of 2023 concerning Regional Taxes and Levies, inheritance is property passed down by parents to their biological children.

Collaborative Governance dalam Membangun City Branding Sparkling Surabaya: Studi Kasus Layanan Bus Surabaya Sightseeing and City Tour (SSCT)

Andiyasa Mahardhika Satya — 2025-04-15

This research focuses on collaborative governance. The government is trying to build sparkling city branding in the Surabaya Sightseeing and City Tour (SSCT) bus service which operates in collaboration with Disbudporapar. This research aims to describe the coordination between the Surabaya City Government and Disbudporapar in implementing this program. The type of research used is descriptive qualitative, carried out during data collection and after data collection is complete. This research uses data analysis from Miles and Huberman, namely an interactive model. Based on a qualitative approach, this research uses data collection techniques by means of literature study, observation and interviews. The research focus uses the Collaborative Governance theory according to Ansell and Gash which consists of Face to Face Dialogue, Trust Building, Commitment to The Process, Shared Understanding and Intermediate Outcome.

Pengabdian Kepada Masyarakat Melalui Kuliah Kerja Nyata (KKN) di MTs Yayasan Al-Barkah – Curug

Uswatun Khasanah — 2025-04-15

Real Work Lectures (KKN) are community service activities that are expected to be part of empowerment and learning for students to see the true social reality of society. In this activity, students are required to interact and try to solve various problems that exist in society and look for potentials that can be explored or utilized so that it can become a sustainable activity. Real Work Lectures (KKN) are a forum for students to apply the knowledge gained from higher education in society. It is hoped that the implementation of KKN as a vehicle for community service can also develop students' practical abilities in absorbing skills that exist in society. So it is hoped that KKN will be able to help solve problems in society by optimizing existing resources. Real Work Lectures (KKN), which were born from the development process, are essentially the implementation of the national education philosophy, within the framework of the Tri Darma of Higher Education. One application of community service is manifested in Real Work Lectures (KKN) which will be held at the Mts Al-Barkah – Curug Foundation.

Penentuan Harga Pokok Produksi Berdasarkan Metode Pesanan pada Mahasiswa

Valentina Monoarfa — 2025-04-15

Determining the cost of production is an important aspect of cost management in various industries, including the education sector. This study aims to analyze the order-based costing method for students, focusing on its impact on operational efficiency and decision-making. The order method allows institutions to calculate production costs accurately based on the specific needs of each project or study program. Data were collected through surveys and interviews with students and lecturers at several universities. The results of the analysis show that the use of this method not only increases cost transparency but also encourages students to better understand the production process and cost management. This study recommends the widespread application of the order method in educational environments to improve accountability and efficiency in resource management.

Peran Impulsive Behavior dan E-Marketing Exposure Terhadap Post Purchase Regret Saat Berbelanja Online

Anggita Amanda Putri — 2025-04-15

Post purchase regret is of particular concern to companies or sellers because it can be a reason for giving negative reviews of products or stores, not wanting to shop again and switching shopping to other places. The research objective is to explore the extent of the relationship between impulsive behavior in online shopping, with e-marketing exposure, attitude towards product, attitude towards price on consumer behavior and its effect on post purchase regret after making a purchase due to online shopping activities. The research population is users of the Shopee, Tokopedia and Lazada application marketplaces in Jabodetabek who have experienced regret in online shopping. The study used purposive sampling method, a sample of 115 respondents. Research data analysis using Structural Equation Modeling (SEM) LISREL. This study produces findings including e-marketing exposure has a positive effect on attitude toward product, then e-marketing exposure has a positive effect on attitude toward price, then attitude toward price does not prove that post purchase regret has an influence, impulsive behavior does not prove that it has a positive influence on post purchase regret. The benefits of research make a positive contribution to science, especially management and marketing strategy, in impulsive behavior and e-marketing exposure and post purchase regret so that the expected output can make a positive contribution to customers, so as not to cause regret. Managerial implications assist marketers in directing more efficient and effective efforts, as well as reducing the risk of unwanted purchase behavior, expanding its focus by identifying e-marketing strategies for various specific demographic market segments. The study's limitation lies in its general focus on evaluating overall regret levels without distinguishing the influence of specific sectors of demographic differences within the consumer population.

Keywords: E-Marketing Exposure, Attitude Toward Price, Impulsive Behavior, Attitude Toward Product, and Post Purchase Regret

ABSTRAK

Post purchase regret menjadi perhatian khusus bagi perusahaan atau penjual karena dapat menjadi alasan untuk memberikan review negatif atas produk atau toko, tidak mau belanja kembali dan berpindah belanja ke tempat lain. Tujuan penelitian untuk mengeksplorasi sejauh mana keterkaitan antara impulsive behavior dalam berbelanja online, dengan e- marketing exposure, attitude toward product, attitude toward price terhadap perilaku konsumen serta pengaruhnya pada post purchase regret setelah melakukan pembelian akibat aktivitas belanja online. Populasi penelitian adalah pengguna marketplace aplikasi Shopee, Tokopedia dan Lazada di Jabodetabek yang pernah mengalami penyesalan dalam belanja online. Penelitian menggunakan metode purposive sampling, sampel sebanyak 115 responden. Analisis data penelitian menggunakan Structural Equation Modelling (SEM) LISREL. Penelitian ini menghasilkan temuan diantaranya e-marketing exposure berpengaruh positif terhadap attitude toward product, selanjutnya e-marketing exposure berpengaruh secara positif terhadap attitude toward price, kemudian attitude toward price tidak membuktikan bahwa post purchase regret memiliki pengaruh, impulsive behavior tidak membuktikan bahwa memiliki pengaruh positif terhadap post purchase regret. Manfaat penelitian memberikan konstribusi positif terhadap keilmuan khususnya manajemen dan strategi pemasaran, dalam impulsive behavior dan e-marketing exposure serta post purchase regret sehingga output yang diharapkan dapat memberikan kontribusi positif terhadap pelanggan, sehingga tidak menimbulkan rasa penyesalan. Implikasi manajerial membantu pemasar dalam mengarahkan upaya yang lebih efisien dan efektif, serta mengurangi risiko terjadinya perilaku pembelian yang tidak diinginkan, memperluas fokusnya dengan mengidentifikasi strategi pemasaran elektronik untuk berbagai segmen pasar demografi tertentu. Limitasi studi ini terletak pada fokusnya yang umum dalam mengevaluasi tingkat penyesalan secara keseluruhan tanpa membedakan pengaruh dari sektor-sektor khusus perbedaan demografis dalam populasi konsumen.

Kata Kunci: E-Marketing Exposure, Attitude Toward Price, Impulsive Behavior, Attitude Toward Product, and Post Purchase Regret

Pengaruh Komisaris Independen, Komite Audit, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay

Ikhsan Romadhan — 2025-04-15

This researchs aims to determine the effect of independent commissioners, audit committees, and the complexity of company operations on audit delay. The research uses a sample of companies in the Properties & Real Estate sector listed on the Indonesia Stock Exchange from 2018 to 2023. The sampling method employed in this study is purposive sampling, utilizing Eviews 13 for data analysis. The data sources for this research are quantitative data derived from annual financial reports, with a sample of 17 companies and observations over 6 years, resulting in a total sample size of 102. The analysis technique used is panel data regression. The results indicate that, simultaneously, independent commissioners, audit committees, and the complexity of company operations have an impact on audit delay. Partially, the findings show that the audit committee and the complexity of company operations do not significantly affect audit delay, while the independent commissioners have a significant effect on audit delay.

Efektivitas Pemahaman Standar Audit Terhadap Penyusunan Opini Laporan Audit Pada Kantor Akuntan Publik XY

Qanita Azzahra Widiatmoko — 2025-04-19

Financial statement audits have an important role in ensuring that the financial statements that have been prepared by the company are in accordance with accounting standards, and applicabel regulations, as well as to maintain a balance between the interest of company management and other stakeholders. In order for ther audit process to run effectively and efficiently, auditors need to comply with the auditing standars set by the Indonesian Institute of Certified Public Accountants. The purpose of this study was to determine whether the XY Public Accounting Firm has adequate operational standards, and whether the auditors in the XY Public Accounting Firm understand and implement the operational audit standards set by IAPI. The research method used is descriptive qualitative method, and the research source is based on interviews with KAP XY auditors, research questionnaires containing audit standards 100-500, and documentation. Based on the data that the author has obtained, the results of the study indicate that the XY Public Accounting Firm has implemented the audit standards properly, but in its implementation there are still several challenges faced by KAP XY, one of which is the discovery of differences in understanding of audit standards between KAP XY auditors, indicating that there are several audit standards that have not been fully effective in their application in KAP XY.