Al-Kharaj: Journal of Islamic Economic and Business
Al-Kharaj: Journal of Islamic Economic and Business is peer-reviewed journal published by Program Studi Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Economic and Business and shariah economic, Management, Finance and accounting, public administration, Sharia Economic Law. The aims of this journal is to explore and develop economic related disciplines. This Journal welcomes contributions from researchers in related diciplines. Accredited Sinta 3 by minister of education and culture, Research and Technology (SK Dirjen Pendidikan Tinggi, Riset dan Teknologi No 0173/C3/DT.05.00/2025. This journal was published twice a year June and Desember from 2019-2022, then Since 2023 onwards it is published four times a year, on March, June, September and December Journal title Al-Kharaj: Journal of Islamic Economic and Business Initials kharaj Abbreviation al. kharaj. j. islam. econ. bus. Frequency 4 issues per year DOI Prefix 10.24256 by Crossref ISSN 2686-262X (Print) | 2685-9300 (Online) Editor-in-chief Mujahidin Publisher Institut Agama Islam Negeri Palopo Indexing SINTA | Garuda | Dimensions | Crossref
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The Impact of Green Accounting, Company Size, and Company Value on Profitability Moderated by Firm Age
Penelitian ini bertujuan untuk menguji pengaruh Akuntansi Hijau, Total Aset, dan Nilai Perusahaan terhadap Profitabilitas dengan Usia Perusahaan sebagai variabel moderasi pada perusahaan sektor konsumen non-siklik yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda dan Analisis Regresi Moderasi (MRA). Data dianalisis menggunakan SPSS dengan uji asumsi klasik, uji kelayakan model, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Akuntansi Hijau mempunyai pengaruh negatif yang signifikan terhadap profitabilitas karena peningkatan biaya lingkungan. Total Aset dan Nilai Perusahaan tidak berpengaruh signifikan terhadap profitabilitas karena keuntungan lebih ditentukan oleh efektivitas manajemen dan kondisi pasar. Usia Perusahaan terbukti memoderasi dan meningkatkan pengaruh Akuntansi Hijau terhadap profitabilitas, tetapi tidak memoderasi hubungan antara Total Aset dan Nilai Perusahaan terhadap profitabilitas. Secara teoritis, temuan ini memperkuat perspektif legitimasi dan teori agensi bahwa kepatuhan lingkungan memiliki konsekuensi keuangan jangka pendek. Secara praktis, perusahaan dan regulator perlu menyeimbangkan komitmen lingkungan dengan strategi bisnis yang lebih efisien melalui insentif dan inovasi hijau. Penelitian ini memberikan perspektif berbeda melalui penempatan umur perusahaan sebagai variabel moderasi untuk menganalisis dampak akuntansi hijau serta struktur aset dan nilai perusahaan terhadap profitabilitas dalam cakupan perusahaan yang berperingkat PROPER di Indonesia.
Copyright (c) 2026 Merdiasari Iraningrum, Putri Awalina, Beby Hilda Agustin https://creativecommons.org/licenses/by-sa/4.0
The Influence of Work System, Compensation, and Well-Being on Employee Performance at PT Haleyora Powerindo East Java Branch
This study aims to analyze the influence of work systems, compensation, and well-being on the performance of office employees at PT Haleyora Powerindo, East Java Branch. This research employs a quantitative approach utilizing SPSS version 31 for analysis. The research sample consists of 35 respondents, determined through a saturated sampling technique. Data were collected via questionnaires developed based on the indicators of each research variable. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, with hypothesis testing performed through t-tests and F-tests. The results indicate that work systems and well-being have a positive and significant effect on employee performance, whereas compensation does not have a partially significant effect. However, work systems, compensation, and well-being simultaneously exert a significant influence on employee performance. These findings emphasize that the effectiveness of work systems and the fulfillment of employee well-being play a crucial role in enhancing performance. This research provides practical contributions for management in formulating human resource management policies oriented toward improving employee performance. Keywords: Work Systems, Compensation, Well-being, Employee Performance
Copyright (c) 2026 Fitri Eka Vayuni, Acep Samsudin https://creativecommons.org/licenses/by-sa/4.0
The Influence of Promotion, Online Customer Reviews, and Price on Generation Z’s Purchase Decisions at Belia Cosmetic in the Shopee Marketplace (Study on Consumers in Surabaya)
This study aims to determine and analyze the influence of promotion, online customer reviews, and price on the purchasing decisions of Generation Z at Belia Cosmetic on the Shopee marketplace (a study of consumers in Surabaya). The research is motivated by the increasing competition in the cosmetics and skincare industry within marketplaces and the changing behavior of Generation Z, who are becoming more selective in considering promotions, customer reviews, and prices before making purchasing decisions. This study employed a quantitative method with an associative approach. The population consisted of Generation Z consumers who had purchased Belia Cosmetic products through Shopee, and the sample was selected using simple random sampling with a total of 100 respondents who met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), and hypothesis testing through t-tests and F-tests. The results indicate that promotion, online customer reviews, and price simultaneously have a significant effect on purchasing decisions. Partially, promotion has a positive and significant effect on purchasing decisions, online customer reviews have a positive and significant effect on purchasing decisions, and price has a positive and significant effect on purchasing decisions. Among the variables, online customer reviews have the most dominant influence on Generation Z purchasing decisions at Belia Cosmetic on the Shopee marketplace. This study is expected to serve as a reference for companies in optimizing marketing strategies, particularly in managing customer reviews to enhance purchasing decisions among Generation Z consumers. Keywords: Promotion, Online Customer Review, Price, Purchasing Decision, Generation Z.
Copyright (c) 2026 Ra Nadia Triyana Serli, R. Yuniardi Rusdianto https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Environmental And Social Factors On The Interest In Purchasing Green Products Among Generation Z In Malang City Through Green Trust As A Mediating Variable
The purpose of this study is to analyze the influence of environmental knowledge, environmental awareness, and social norms on the intention to purchase green products and how the mediation role of green trust as an intermediary relationship between three independent variables on the intention to purchase green products of generation Z in Malang City. The research method uses quantitative descriptive with data collection from direct questionnaire distribution and Google Form to generation Z Malang City aged 17-27 years. The sampling technique is purposive sampling with a total of 147 respondents. The data analysis technique uses PLS-SEM with the help of the SmartPLS 4.0 application. The results of this study indicate that environmental awareness and social norms have a positive influence on green trust, while environmental knowledge does not show a significant influence. Environmental knowledge, environmental awareness, and green trust have a positive influence on the intention to purchase green products, while social norms do not show a significant influence. Green trust mediates the influence of environmental awareness and social norms on the intention to purchase green products, but not on environmental knowledge. Novelty: Highlighting the mediation of green trust on social norms, enriches the TPB model. Practical implications: The Malang Government implements social media-based PLH to increase the green trust of Gen Z; Green businesses integrate social norms via influencers to encourage purchases of eco-friendly packaging and reduce urban waste.
Copyright (c) 2026 Ronaldus Ledo, Abdul Khodir Djaelani, Ahmad Subhan Mahardani https://creativecommons.org/licenses/by-sa/4.0
Zoning of Nature Tourism Parks Based on Ecological and Socio-Economic Sensitivity: Case Study of Grojogan Sewu Nature Tourism Park
Grojogan Sewu Nature Tourism Park, covering an area of 64,124 hectares, has undergone environmental and spatial changes that no longer align with its original management zoning plan. This study aims to redesign the management blocks based on ecological and socio-economic sensitivities through the use of spatial multi-criteria evaluation combined with a hierarchical decision-making process and geographic information system-based analysis. The objectives of the study are to determine management zones using ecological sensitivity criteria, including vegetation cover, land cover, slope classification, geological sensitivity, and distribution of flora and fauna. Additionally, socio-economic sensitivity is assessed using criteria such as accessibility to potential areas of utilization, zones of tourism activities, and water resource usage areas. The findings of this study indicate a revised spatial division of the nature park into two main management blocks: the protection block and the utilization block. The protection block accounts for approximately 36,966 hectares or 57.65 percent of the total area, while the utilization block comprises about 27,158 hectares or 42.35 percent. The proposed zoning scheme is expected to support effective conservation strategies and enhance integrated spatial planning for sustainable nature tourism management in Grojogan Sewu
Copyright (c) 2026 Evi Heriyaningtyas, Maryono Maryono; Fuad Muhammad https://creativecommons.org/licenses/by-sa/4.0
Marketplace Responsibility in the Sales of Super KW Bag Products Based on MUI Fatwa No. 1/5/2005 and Law No. 20 of 2016 concerning Trademarks
The phenomenon of increasing circulation of counterfeit products such as super KW bags on marketplace platforms has caused new problems. This problem not only has an impact on the infringement of the intellectual property rights of brand owners, but also harms consumers and causes unfair business competition and even violations of religious norms. This study aims to analyze the form of marketplace responsibility in the sale of KW bag products based on legal, moral, social and religious products. This research includes doctrinal research, namely deductive normative juridical with a conceptual approach and statute approach. Primary data sources are laws and regulations related to this title, while secondary data sources are books and journals related to this research. Data is collected through document studies that include primary and secondary legal materials, then all data is analyzed qualitatively with deductive reasoning. The results of the study show that marketplaces have legal, moral, social and religious responsibilities to prevent the circulation of counterfeit goods. Marketplaces have legal, moral, social and religious responsibilities to prevent and overcome the circulation of counterfeit products such as super KW bags that are widely sold on digital platforms. Juridically, the marketplace's responsibility is not to market counterfeit products, including super KW bags. Its moral responsibilities are to maintain honesty and transparency, supervise and control sellers, provide consumer protection, educate consumers and business ethics, avoid fraudulent practices and comply with sharia principles. Its social responsibility is the verification and screening of sellers and products, providing certainty and transparency of information to consumers, providing education and prevention efforts, cooperation with authorities, brand owners, and the public. Furthermore, his religious responsibility is that he is responsible to Allah SWT for the actions of tadlis, ghasab, and gharar that he has done by repentance and not repeating the sale of KW products, including KW bag products.
Copyright (c) 2026 Aflia Ramadhani Srg, Zulkifli Nas https://creativecommons.org/licenses/by-sa/4.0
The Analysis of Community Financial Resilience in Traditional Savings and Loan Practices, Remittances, and Banking Access in East Lombok
Community financial resilience is an important aspect of household welfare, particularly in rural areas where income tends to fluctuate. In East Lombok, many households rely on agriculture and informal economic activities, making them vulnerable to economic shocks. In this context, traditional savings and loan practices, remittances from migrant workers, and access to formal banking services play a crucial role in supporting household financial stability. This study aims to analyze the effect of traditional savings and loan practices, remittances, and banking access on community financial resilience in East Lombok. The research employs a quantitative associative approach using primary data collected through questionnaires distributed to 94 household heads in Rarang Village, Terara District. Data were analyzed using multiple linear regression with the assistance of JASP software, preceded by validity, reliability, and classical assumption tests. The results show that banking access has a positive and significant effect on community financial resilience, while traditional savings and loan practices and remittances have positive but statistically insignificant effects. However, simultaneously these three variables significantly influence community financial resilience. These findings imply that strengthening financial inclusion and improving access to formal financial services can enhance household financial stability, while informal financial mechanisms still function as complementary support for rural communities.
Copyright (c) 2026 Linda Junita Lestari, Sulkiah https://creativecommons.org/licenses/by-sa/4.0
Digital Strategy and Citizen Engagement in Digital Government: Evidence from Generation Z
This study seeks to investigate the extent to which Digital Strategy and E-Government Service Quality influence Citizen Engagement within the context of local digital governance. It also explores the intermediary functions of Trust in E-Government and Government Reputation in shaping this relationship. Specifically, the research assesses not only the direct effects of the independent variables on citizen engagement but also the indirect effects that operate through trust and institutional reputation as mediating constructs. A quantitative survey approach was implemented. Data collection involved 150 Generation Z participants who are users of digital service platforms provided by the Jepara Regency government, recruited using purposive sampling. The data were examined using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach, implemented through SmartPLS software. The empirical findings demonstrate that both Digital Strategy and the Quality of E-Government Services exert a positive and statistically significant effect on Citizen Engagement. Furthermore, Trust in E-Government and Government Reputation serve as mediating variables, transmitting the influence of the independent constructs to the level of citizen engagement. The implications underscore the necessity for local governments to move beyond technical digital improvements by strengthening trust and institutional credibility through enhanced transparency, reliable systems, and secure data governance. Further research should extend the study area and employ longitudinal methods to achieve a more comprehensive understanding of engagement patterns in the e-government environment.
Copyright (c) 2026 Chairunnisa Amin, Ali, Sisno Riyoko https://creativecommons.org/licenses/by-sa/4.0
Comprehensive Analysis of the Health Level of BCA Syariah Bank Based on CAMELS Parameters Period 2019 – 2024
This study aims to analyze the financial health level of BCA Syariah Bank during the 2019-2024 period using the CAMELS approach, which includes aspects of Capital, Asset, Management, Earning, Liquidity, and Sensitivity to Market Risk. The method used is quantitative-descriptive with secondary data obtained from annual financial reports and OJK official publications. The analysis was conducted using the ratio assessment method and longitudinal trend measurement for six years. The results show that BCA Syariah is consistently in the healthy category. The Capital Adequacy Ratio (CAR) remains high despite a gradual decline, while the Non Performing Financing (NPF) ratio remains below the safe limit. Profitability indicators such as ROA and NIM showed an upward trend, accompanied by improved operational efficiency through a decrease in BOPO. The FDR ratio also stabilized within the optimal range, indicating good liquidity management. This study strengthens the CAMELS evaluation model in the context of Islamic banking and provides practical contributions for bank management and policy implications for regulators. This study also opens up room for further research with advanced quantitative approaches and broader objects.
Copyright (c) 2026 Lusiana Febrianti, Ujang Syahrul https://creativecommons.org/licenses/by-sa/4.0
The Role of Corporate Transparency in Moderating the Influence of Fixed Asset Intensity, Leverage, and Profitability on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange from 2020-2024
Tax avoidance is an important issue for companies in managing their finances, especially for companies in the mining sub-sector that have flexibility in tax planning. The purpose of this study is to analyze the effect of fixed asset intensity, leverage, and profitability on tax avoidance using the moderating variable of transparency in mining sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The approach used by the researcher in this study is quantitative panel data regression analysis. The model selected for this study is the Random Effect Model (REM), which has undergone several tests, namely the Chow Test, Hausman Test, and Lagrange Multiplier (LM) Test. In this study, the researcher measures tax avoidance using the Effective Tax Rate (ETR), which reflects the actual tax burden borne by the company. The results show that fixed asset intensity does not affect tax avoidance. Meanwhile, leverage can positively affect tax avoidance, and profitability negatively affects tax avoidance. Tax avoidance can only be moderated by corporate transparency in the relationship between leverage and tax avoidance in a weakening direction, but it cannot moderate the variables of fixed asset intensity and profitability on tax avoidance. This study emphasizes the importance of internal company characteristics and the role of transparency as a governance mechanism in suppressing tax avoidance practices. It is recommended that future researchers add different variables and expand the sample size to obtain more comprehensive results with a higher level of generalization.
Copyright (c) 2026 Dea Ananda Arfianti, Beby Hilda Agustin, Nur Rahmanti Ratih https://creativecommons.org/licenses/by-sa/4.0
Values And Practices Of Business Ethics In Islamic Hospital Services
Hospitals are increasingly required to balance high-quality healthcare delivery with financial sustainability, a condition that often generates ethical dilemmas related to pricing, cost transparency, supplier selection, and service efficiency. These challenges are particularly salient for Islamic hospitals, where healthcare services are expected to reflect Islamic values in practice rather than merely adopting a Sharia label. This study aims to analyze how Islamic business ethics function as a foundational framework guiding managerial and service-related decisions in Islamic hospital settings. This research employs a qualitative conceptual approach based on a synthesis of recent empirical studies and a review of Sharia hospital regulatory frameworks in Indonesia. The analysis focuses on integrating Islamic business ethics across three dimensions: service ethics, organizational ethics, and transactional ethics. The findings indicate that consistent implementation of values such as amanah (trustworthiness), justice, compassion, and service excellence guided by maqāṣid al-sharīʿah enhances public trust, improves patient experience, and supports long-term hospital sustainability through reputation and service differentiation. However, practical constraints remain, including limited availability of halal medicines, resource demands for gender-sensitive services, and inconsistent SOP implementation. The study concludes that Islamic business ethics serve as a strategic mechanism for ethical sustainability. Practically, the findings highlight the need for maqāṣid-based SOPs, Sharia compliance audits, strengthened halal supply chains, and continuous ethics training to institutionalize Sharia values in daily hospital operations.
Copyright (c) 2026 Muhammad Taufik Rahman, Surya Sukti https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Implementation of the Wadiah Contract System and Financial Report Performance on Bank Management Strategy (Case Study of Indonesian Sharia Banks for the 2021-2023 Period)
This study aims to analyze the influence of the wadiah contract system and financial report performance on the management strategy of Bank Syariah Indonesia (BSI). A qualitative descriptive approach was employed using secondary data, including financial reports, regulatory documents, and academic literature. The results show that the wadiah contract plays a significant role in third-party fund collection through savings and checking products that are free from interest elements. This contract contributes to the bank’s cost of fund efficiency due to the absence of profit-sharing obligations and supports liquidity enhancement. Furthermore, BSI’s financial performance, reflected in ROA, CAR, and FDR indicators, demonstrates stable and sound managerial capacity. The integration of sharia-based contract practices and strong financial performance strengthens BSI’s position in the competitive Islamic banking industry. This study enriches the discourse on the integration of sharia principles into sustainable bank financial management strategies.
Copyright (c) 2026 nindi https://creativecommons.org/licenses/by-sa/4.0
The Effect of Emotional Intelligence, Digital Literacy on Innovative Behavior Through Work Ethic As A Mediation Variable in Generation Z Employees
The purpose of this study is to analyze the influence of emotional intelligence, digital literacy, and work ethic on innovative behavior in Generation Z employees and to analyze the mediating role of work ethic in the relationship between emotional intelligence and innovative behavior in Generation Z employees. The sample used in this study was 190 active employees in companies or agencies in the Greater Jakarta area aged 15-29 years. The results show that emotional intelligence and digital literacy have a positive influence on the work ethic of Generation Z employees. Furthermore, emotional intelligence, digital literacy, and work ethic have a positive influence on the innovative behavior of Generation Z employees. This study also reveals the mediating role of work ethic in the relationship between emotional intelligence and innovative behavior in Generation Z employees
Copyright (c) 2026 Fitrahtul Aqidah, Muhammad Ridwan Basalamah, M. Cholid Mawardi https://creativecommons.org/licenses/by-sa/4.0
Human Capital Development Strategy in Supporting Employee Performance Improvement Usedcar Advisor
This study aims to analyze human capital development strategies in supporting the improvement of the performance of Usedcar Advisor employees at Kalla Toyota Trust Makassar. The background of this research departs from the low effectiveness of training and mastery of used vehicle appraisal techniques which has implications for the increase in the number of old stock and the decline in the company's operational efficiency. The research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies on employees and company management. The results of the study show that the human capital development strategy at Kalla Toyota Trust has included training, competency development, and career management, but the implementation has not been optimal in the field of implementation. The main inhibiting factors include the lack of post-training assistance and the lack of a measurable performance evaluation system. With the optimization of continuous training strategies and the improvement of competency-based work culture, the performance of Usedcar Advisor employees can be significantly improved
Copyright (c) 2026 Jedil, Akhmad, Rusydi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Candidate Brand Personality and Islamic Marketing Concepts on Voting Behavior: Evidence from the Lampung Gubernatorial Election
Understanding voting behavior in contemporary local elections requires moving beyond conventional political analysis toward psychological and value-based perspectives. While prior political marketing studies primarily emphasize candidate image and campaign communication, limited research integrates candidate brand personality and Islamic marketing values within a unified framework to explain voter behavior in socio-religious contexts. This study aims to examine the influence of candidate Brand Personality and Political Party Image on voting intention in the Lampung Provincial Gubernatorial Election and to analyze the mediating role of party image. A quantitative explanatory design was employed using survey data collected from 110 millennial voters selected through purposive sampling. Data were analyzed using path analysis to evaluate direct and indirect relationships among variables. The findings indicate that Brand Personality has a positive and significant effect on voting intention, while Political Party Image also significantly influences voting intention. Brand Personality further exerts a strong effect on Political Party Image, confirming a perception transfer mechanism whereby voters generalize evaluations of candidates to the supporting political institution. Political Party Image acts as a partial mediator that strengthens the relationship between candidate personality and voting intention. The structural model demonstrates excellent goodness-of-fit, indicating strong explanatory capability. This study contributes to political marketing literature by introducing an integrative model combining candidate branding and Islamic marketing ethics in explaining local electoral behavior. The findings highlight the strategic importance of aligning candidate personal branding with party identity through consistent, ethical, and value-based political communication to enhance electoral competitiveness.
Copyright (c) 2026 Ujang Mahmud, Finny Ligery, Ahmad Mukhlishin, Muhammad Agus Mushodiq, Subandi https://creativecommons.org/licenses/by-sa/4.0
Green Human Resource Management Behavior from a Maqashid al-Shariah Perspective: Evidence from the Inspectorate of Central Lampung Regency, Indonesia
This study aims to analyze the influence of Green Human Resource Management (GHRM), Religiosity, and Organizational Commitment on Employee Green Behavior. The study uses a quantitative approach with a survey method, where data is collected through a questionnaire to 55 employees as respondents. The research instrument has met the validity and reliability test (Cronbach's Alpha > 0.60), then the data is analyzed using multiple linear regression. The results of the analysis showed that simultaneously GHRM, religiosity, and organizational commitment had a significant effect on the green behavior of employees. GHRM partially has a positive and significant effect on the green behavior of employees, while Religiosity and Organizational Commitment have no significant effect. These findings confirm that improving employees' green behavior is more effective through strengthening GHRM practices, such as green training, environmentally friendly work policies, environmental-based performance evaluation, and reward systems
Copyright (c) 2026 Endrie Sanjaya, Finny Ligery, Ahmad Muklisin https://creativecommons.org/licenses/by-sa/4.0
Credit Risk Management Analysis at PNM Mekar, Bumiratu Nuban District, Lampung Regency
This study aims to analyze the credit risk management strategies implemented by PNM Mekaar in Bumi Ratu Nuban District, Central Lampung Regency, and to examine their relevance to Islamic economic values. The background of this research stems from the high risk of non-performing loans (NPL) in microfinance institutions, which can potentially disrupt institutional stability and the sustainability of community empowerment programs. The study employs a descriptive qualitative approach, with data collected through in-depth interviews with management, field staff, and clients, supported by observation and documentation. The findings indicate that credit risk management strategies at PNM Mekaar are carried out through a group responsibility system, weekly monitoring, business mentoring, and credit restructuring for clients experiencing financial difficulties. These strategies are relatively effective in reducing non-performing loans, although challenges remain, including low financial literacy, limited field facilitators, and external economic factors. From the perspective of Islamic economics, these practices align with the concepts of dhaman jama’i (collective guarantee), hisbah (social oversight), al-amanah (trustworthiness), and the principle of leniency for debtors as prescribed in the Qur’an. The study concludes that credit risk management at PNM Mekaar not only serves to maintain institutional soundness but also reflects the values of justice, solidarity, and the objectives of maqashid sharia in protecting wealth (hifdz al-mal) and enhancing community welfare. These findings are expected to provide practical contributions for PNM Mekaar in strengthening risk mitigation strategies and academic contributions to the literature on credit risk management in microfinance institutions from an Islamic perspective
Copyright (c) 2026 Ainun Farichah, Finny Ligery, Ahmad Mukhlishin https://creativecommons.org/licenses/by-sa/4.0
The Effect of Additional Employee Income Allowance (TPP) and Islamic Organizational Culture on the Quality of Internal Services at Sub-District Offices in Tulang Bawang Regency
This study aims to analyze the effect of Additional Employee Income (TPP) and Islamic Organizational Culture on Internal Service Quality in sub-district offices throughout Tulang Bawang Regency. The background of this research is based on the importance of improving public service quality, which is determined not only by external services delivered to the community but also by the quality of internal services among employees within governmental organizations. The provision of TPP as a performance-based incentive instrument and the strengthening of Islamic organizational values are considered strategic factors in enhancing employees’ motivation, discipline, and professionalism. This research employed a quantitative approach using a survey method. The population consisted of all Civil Servants (ASN) in sub-district offices across Tulang Bawang Regency, with a sample size of 134 respondents using stratified sampling techniques. Data were collected through questionnaires using a Likert scale and analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results indicate that Additional Employee Income (TPP) has a positive and significant effect on Internal Service Quality. Likewise, Islamic Organizational Culture has a positive and significant influence on Internal Service Quality. These findings suggest that improving employee welfare through fair and performance-based financial incentives, combined with the internalization of Islamic values such as trustworthiness, honesty, responsibility, and professionalism, can significantly strengthen internal service quality within governmental organizations. This study implies that the synergy between material and non-material factors is essential for enhancing organizational performance and sustainable public service quality.
Copyright (c) 2026 Rizal Ferdiansyah, Finny Ligery, Muhamad Agus Mushodiq, Ahmad Muklisin, Muhammad Yusuf, Subandi https://creativecommons.org/licenses/by-sa/4.0
The Effect of Limited Time Offers and Platform Service Quality on Impulsive Buying Among E-Commerce Consumers in Indonesia With Paylater As a Moderating Variable
The rapid growth of e-commerce in Indonesia has led to the emergence of various digital marketing strategies that stimulate consumers’ impulsive buying behavior. This study examined the effects of limited time offers and platform service quality on impulsive buying among e-commerce consumers in Indonesia, with paylater as a moderating variable. It employed a quantitative approach. Research data were collected using an online survey method, in which questionnaires were distributed through social media. The collected data were analyzed using the Structural Equation Model (SEM) method with Amos 31 software. The results of this study indicate that limited time offers have a significant effect on impulsive buying. In contrast, platform service quality does not have a significant effect on impulsive buying. In addition, paylater has been shown to influence the relationship between limited time offers and platform service quality, as well as impulsive buying. This study contributes to the literature and has practical implications for e-commerce practitioners in developing digital marketing strategies.
Copyright (c) 2026 Nazmi Aulia Rachim, Sulhaini https://creativecommons.org/licenses/by-sa/4.0
The Influence of Service Quality and Customer Value on Customer Satisfaction at PT. KONSUIL Pringsewu Area from an Islamic Economics Perspective
The development of the electrical inspection service sector in Indonesia, particularly PT. KONSUIL as a Technical Inspection Institution issuing Electrical Operation Eligibility Certificates for electrical installations, still faces challenges in service aspects. This condition potentially reduces consumer value and user satisfaction, and creates inconsistency with Islamic economic principles. This study aims to analyze the influence of service quality and consumer value on customer satisfaction of PT. KONSUIL Pringsewu Area from an Islamic economics perspective. This research employs an explanatory quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The population consisted of housewives who used PT. KONSUIL services, totaling 257 individuals, with a sample of 155 respondents selected through purposive sampling based on the criteria of residing in Pringsewu and having used the service at least once. Data were collected through questionnaires. The findings indicate that service quality and consumer value have a positive and significant influence on customer satisfaction, both partially and simultaneously. These results emphasize the importance of integrating service quality and consumer value in building sustainable satisfaction. Strengthening the complaint handling system, fostering a culture of trustworthiness, and implementing service differentiation strategies are key factors in improving service quality and consumer value in accordance with Islamic economic principles.
Copyright (c) 2026 Suntiaji Yudho Negoro, Finny Ligery, Ahmad Muklisin, Subandi https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Shariah Economic Value Implementation And Its Implications On The Local Economy Study Of Bumdes In Gedung Harapan Village, Penawar Aji, Tulang Bawang
This research is motivated by the transformation of BUMDes Mekar Gemilang which revitalized its governance by integrating sharia values after experiencing failure in its savings and loan unit. This study aims to analyze the implementation of sharia values in the aspects of institutional governance, financing, business activities, and profit distribution at BUMDes Mekar Gemilang, as well as its implications for the local economy in Gedung Harapan Village, Penawar Aji District, Tulang Bawang Regency. This research employs a qualitative method with a descriptive approach. Data collection techniques were carried out through in-depth interviews, observation, and documentation. To ensure data validity, this study used source triangulation and technique triangulation. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that: first, the implementation of sharia economic values at BUMDes Mekar Gemilang is comprehensively applied in the institutional aspect through the principles of trust (amanah) and deliberation (syura), in the financing aspect through a riba-free system with prudent capital management, in the business activity aspect through catfish farming that meets the halalan thayyiban principle, and in the profit distribution aspect through justice ('adl) by implementing an agreed profit-sharing system and a 5% social program for the poor. Second, the implementation of these sharia values has positive implications for the local economy, namely increasing community income through opportunities to buy and sell fresh fish, as well as absorbing part-time workers from economically disadvantaged groups through an inclusive rotating harvest system. This study concludes that the consistent application of sharia values in BUMDes management can create transparent, accountable, and socially just governance while making a real contribution to improving the economic welfare of the people of Gedung Harapan Village.
Copyright (c) 2026 Muhammad Rizqi Muzakki, Didik Kusno Aji Nugroho, Ahmad Mukhlishin, Subandi https://creativecommons.org/licenses/by-sa/4.0
Fraud Awareness And Professional Skepticism In Detecting Fraud: Moderation Of Religiosity In Accounting Students
Fraud detection is a critical competence for accounting professionals in preventing financial irregularities. This study examines the influence of fraud awareness and professional skepticism on fraud detection ability, with religiosity as a moderating variable. Data were collected from accounting students in Lamongan who had completed auditing courses and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that fraud awareness and professional skepticism significantly improve fraud detection ability. Religiosity also has a significant effect and moderates the relationships among variables by weakening the effect of fraud awareness while strengthening the effect of professional skepticism on fraud detection ability. These findings highlight the importance of integrating cognitive competence, professional attitudes, and ethical values in accounting education.
Copyright (c) 2026 Happy Fitria A’ yuni https://creativecommons.org/licenses/by-sa/4.0
Love Of Money And Risk Tolerance On Investment Interest In The Digital Era With The Use Of Fintech As A Moderating Variable
The development of digital technology in the financial sector has significantly influenced people's behavior in conducting investment activities, particularly among university students. The accessibility of investment through financial technology (fintech) platforms enables individuals to invest more easily and efficiently. However, investment interest is not only influenced by technological advancements but also by psychological factors such as love of money and risk tolerance. This study aims to analyze the influence of love of money and risk tolerance on investment interest in the digital era with the utilization of fintech as a moderating variable among accounting students in Lamongan Regency. This research employed a quantitative approach using Structural Equation Modeling based on Partial Least Square (PLS-SEM) analyzed with the SmartPLS application. The results indicate that love of money, risk tolerance, and fintech utilization have a positive and significant effect on investment interest. Furthermore, fintech utilization is proven to moderate the relationship between love of money and investment interest as well as the relationship between risk tolerance and investment interest. These findings suggest that psychological factors and the utilization of financial technology play an important role in increasing students' investment interest in the digital era.
Copyright (c) 2026 Agus Nur Saputra, Isnaini Anniswati Rosyida, Dewi Khusmayasari https://creativecommons.org/licenses/by-sa/4.0
Strengthening Financial Working Capital through Fintech Platforms and Product Innovation via Digital Marketing in MSMEs
Micro, Small, and Medium Enterprises (MSMEs) play an important role in economic development; however, many still face challenges in accessing financial services and optimizing digital technology to strengthen their financial capacity. This study aims to analyze the influence of fintech platforms and product innovation on working capital, as well as the mediating role of digital marketing among MSMEs. The research employs a quantitative explanatory approach using survey data collected from 200 food and beverage MSMEs in Sidoarjo Regency, Indonesia. The sampling technique used is purposive sampling based on specific criteria related to fintech usage and digital marketing activities. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS software. The results show that fintech platforms and product innovation have a positive and significant effect on working capital, while fintech also has a positive and significant influence on digital marketing. Product innovation has a significant but negative effect on digital marketing, and digital marketing shows a significant negative effect on working capital. Furthermore, digital marketing is proven to significantly mediate the relationship between fintech and working capital, but it does not mediate the relationship between product innovation and working capital. These findings indicate that fintech adoption plays a crucial role in strengthening MSMEs’ financial capacity both directly and indirectly through digital marketing activities. The study implies that integrating fintech utilization with digital marketing strategies can support MSME financial sustainability and market expansion. Policymakers and stakeholders are encouraged to enhance digital financial literacy, fintech accessibility, and digital marketing capability among MSMEs to strengthen their competitiveness in the digital economy. Future studies are recommended to include additional variables and broader sectors to further explore the role of digital transformation in MSME performance.
Copyright (c) 2026 Arbiya Magfiroh Rohmi, Sriyono, Muhammad Yani https://creativecommons.org/licenses/by-sa/4.0
International Franchise or Local Brand Management? A Comparative Analysis of Strategic Partnership Models for Three- and Four-Star Hotels in Indonesia
Purpose: This study aims to comparatively analyze the strategic partnership models of international franchising and local brand management contracts in three- and four-star hotels in Indonesia. The research seeks to examine which model provides greater strategic, financial, and operational advantages from the perspective of hotel owners. The study is guided by the assumption that different branding partnerships generate distinct implications for performance, cost structure, market positioning, and long-term sustainability. Methods: This research employs a qualitative comparative design. Data were collected through in-depth semi-structured interviews with hotel owners and executive managers of three- and four-star hotels operating under international franchise agreements and local brand management contracts in major Indonesian cities. The sampling technique used purposive sampling to ensure participants had direct decision-making authority regarding partnership selection. Data were analyzed using thematic analysis, involving coding, categorization, and cross-case comparison to identify patterns in strategic considerations, financial performance perceptions, brand leverage, operational autonomy, and contractual risk.Results: The findings reveal that international franchise models tend to provide stronger brand recognition, standardized operational systems, and broader access to global distribution networks, but involve higher fees and reduced managerial flexibility. Conversely, local brand management contracts offer greater operational autonomy, lower financial obligations, and better adaptation to domestic market characteristics, although brand equity and international market penetration are comparatively limited. The choice of partnership model is strongly influenced by ownership objectives, capital structure, target market segmentation, and long-term growth strategy.Implications: The study provides practical insights for hotel owners, investors, and policymakers in evaluating strategic partnership options within Indonesia’s mid-scale hospitality sector. The findings suggest that partnership decisions should align with the hotel’s strategic orientation, financial capacity, and competitive positioning. Future research is recommended to incorporate quantitative performance indicators and longitudinal analysis to measure the long-term financial and operational impact of each partnership model.
Copyright (c) 2026 Wala Erpurini, dino gustaf leonandri, nuralamsyah https://creativecommons.org/licenses/by-sa/4.0
The Contribution of Green Accounting and Green Tax to Tax Avoidance
This study aims to analyze the effect of green accounting and green tax on tax avoidance in energy companies within the coal subsector listed on the IDX during 2022-2024. The study used a quantitaive approach with pur[osive sampling techniques on 20 companies over 3 years. Data was obtained from sustainability and annual reports, then analyzed using multiple linear regression testing in SPSS. The result show that green accounting has a positive and significant effect on tax avoidance, while green tax has no significant effect. Simultaneously, both variables influence tax avoidance, indicating that the implementation of green accounting plays a role in tax avoidance strategies, whereas green tax has not yet been effective. The findings support legitimacy and stakeholder theories, which suggest that companies aim to maintain a sustainable image and manage their tax burdens. Therefore, to enhance the effectiveness of green fiscal policies in improving tax compliance, the government must reinforce environmental tax regulation and oversight. This study combines simultaneous green accounting and green tax analyses of tax avoidance in the energy sector, a previously rare approach in the context of Indonesian companies. Keywords: Green accounting, Green tax, Tax avoidance, Stakeholder Theory, Legitimacy Theory .
Copyright (c) 2026 Ahmad, Sri Luayyi, Muhammad Alfa Niam https://creativecommons.org/licenses/by-sa/4.0
The Effect of Poverty and Open Unemployment Rate on the Human Development Index in West Nusa Tenggara Province
This research aims to determine the effect of the Poverty Rate and Open Unemployment Rate (OUR) on the Human Development Index (HDI) in the NTB Province from 2010 to 2024. The research method used is a quantitative method with a causal approach (causality). The data analysis technique uses a multiple linear regression model with the help of SPSS software, accompanied by classical assumption tests and hypothesis tests. This study uses secondary data in the form of time series data with a period of 15 years, from 2010 to 2024. Data were obtained from official government agencies, specifically the Central Statistics Agency (BPS) of NTB Province. The research results show that partially, the Poverty Rate and the Open Unemployment Rate have a negative and significant impact on the HDI in the NTB Province. Simultaneously or together, these two variables also have a significant impact on the HDI in the NTB Province. To improve the welfare and quality of human development in a region, local governments must prioritize policies and programs that can reduce poverty and unemployment rates in order to encourage the increase of HDI in NTB Province.
Copyright (c) 2026 Baehaqi, Dea Triwahyu, Baiq Rizka Milania Ulfah https://creativecommons.org/licenses/by-sa/4.0
The Influence of Experiential Marketing on Consumer Satisfaction and Repurchase Intention at Warung Ayam Penyet Bang Amin
Consumer satisfaction is one of the main keys in a business, especially the culinary business. purpose: To determine the effect of experiential marketing on customer satisfaction at Warung Ayam Penyet Bang Amin. To determine the effect of experiential marketing on repeat purchase intention at Warung Ayam Penyet Bang Amin. Methods: The method used in this study is Structural Equation Modeling (SEM) using Partial Least Square (PLS) software. Structural Equation Modeling (SEM) is a set of statistical techniques that allows testing a series of relatively complex relationships that cannot be solved by linear regression equations (Statistical Tests). Results: The experiential marketing variable obtained a T-statistic value of 10.819> 1.96 with a P-value of 0.000. This means that experiential marketing has a significant effect on customer satisfaction, or H1 is accepted, The experiential marketing variable obtained a T-statistic value of 26.283> 1.96 with a P-value of 0.000. This means that experiential marketing has a significant effect on repurchase interest, or H2 is accepted. Implications: In growing a business, efforts to improve experiential marketing need to be carefully considered, in order to increase consumer satisfaction and repurchase interest.
Copyright (c) 2026 Romi Hamdani Siregar, Pristiyono, M. Irwansyah Hasibuan https://creativecommons.org/licenses/by-sa/4.0
Small Business Marketing Strategy : Increasing Product Competitiveness based Wisdom Local through Digital Marketing (MSMEs in Sungai Penuh City )
Micro, Small, and Medium Enterprises (MSMEs) in Sungai Banyak City, Jambi Province, play a crucial role in the local economy, particularly in the development of products based on local wisdom. These products, which include handicrafts, traditional foods, and traditional clothing, have significant potential but often struggle with marketing and competitiveness. In today's digital era, implementing digital marketing is an effective solution for increasing the competitiveness of MSME products, introducing them to a wider market, and strengthening local cultural identity. This study aims to analyze digital marketing strategies that MSMEs in Sungai Banyak City can implement to enhance the competitiveness of products based on local wisdom. The approach used is descriptive qualitative research, with data collection methods through in-depth interviews, field observations, and documentation studies. The results indicate that MSMEs in Sungai Banyak City have significant potential for developing products based on local wisdom, but are constrained by limited digital knowledge, technological infrastructure, and human resource skills in online marketing. Digital marketing training, the use of social media, and e-commerce optimization are some of the recommended strategies that can strengthen product competitiveness. This research also suggests the importance of collaboration with influencers and local communities, as well as government support, to overcome challenges and capitalize on opportunities in digitally marketing MSME products. It is hoped that this digital marketing strategy will increase the visibility, marketability, and competitiveness of MSME products based on local wisdom in Sungai Banyak City.
Copyright (c) 2026 Melifia Liantifa; Anggia Ayu Lestari https://creativecommons.org/licenses/by-sa/4.0
The Influence of Transformational Leadership, Work Motivation and Organizational Commitment on the Performance of State Junior High School Teachers in Jambi City
This study aims to analyze the influence of principals' transformational leadership on work motivation, organizational commitment, and teacher performance, as well as the influence of work motivation and organizational commitment on the performance of teachers at public junior high schools in Jambi City. This research employed a quantitative approach using a survey method. The population consisted of 217 teachers from four public junior high schools in Jambi City, selected using a purposive sampling technique. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results indicate that transformational leadership has a significant effect on teachers' work motivation with a coefficient value of 0.498, a t-statistic of 6.152, and a p-value of 0.000. Transformational leadership also has a significant effect on teacher performance with a coefficient value of 0.156, a t-statistic of 2.186, and a p-value of 0.029. In addition, transformational leadership significantly affects organizational commitment with a coefficient value of 0.338, a t-statistic of 5.261, and a p-value of 0.000. Furthermore, work motivation has a significant effect on teacher performance with a coefficient value of 0.174, a t-statistic of 3.023, and a p-value of 0.003, and it also significantly affects organizational commitment with a coefficient value of 0.381, a t-statistic of 7.400, and a p-value of 0.000. Organizational commitment also has a significant effect on teacher performance with a coefficient value of 0.476, a t-statistic of 7.450, and a p-value of 0.000. The coefficient of determination (R²) shows that transformational leadership explains 24.8% of the variance in work motivation, 38.8% of organizational commitment, and 47.8% of teacher performance. The findings indicate that principals' transformational leadership plays an important role in improving teachers' work motivation, organizational commitment, and performance. In addition, work motivation and organizational commitment are proven to be important factors in enhancing teacher performance in public junior high schools in Jambi City.
Copyright (c) 2026 Dina Novita, Supian Ramli, K.A. Rahman https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Economic Digitalization On The Productivity Of Micro, Small, And Medium Enterprises (MSMES) In Palopo City
This study aims to analyze the influence of economic digitalization on the productivity of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Digitalization includes the use of digital platforms.e-commerceand social media play a vital role in improving operational efficiency and expanding the market reach of MSMEs. Using quantitative methods and questionnaire data collection, this study involved 80 MSME respondents in Palopo. The analysis showed that the use of social media platformse-commerceand social media have a significant positive impact on MSME productivity. Furthermore, MSMEs that adopt digital technology have recorded increased turnover and operational efficiency, despite still facing obstacles such as low digital literacy and inadequate technological infrastructure. limited. The implications of research results regarding the influence of the platformecommerceand social media on the productivity of MSMEs in Palopo City shows that digital transformation is a crucial factor in increasing business competitiveness and efficiency.
Copyright (c) 2026 Nurul citra pratiwi, Antong, Muh Yusuf Q https://creativecommons.org/licenses/by-sa/4.0
The Impact of Improving Employee Skills and Knowledge Facing Digital Transformation at BSI Bank, Palopo City Branch
This study aims to analyze the influence of employee skills and knowledge on digital transformation at Bank Syariah Indonesia (BSI) Palopo City Branch. Digital transformation in the banking sector requires human resources who are capable of operating technology and adapting to new systems. The study used a quantitative approach, involving all 30 employees of BSI Palopo Branch as a sample through census sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression. The results showed that employee skills and knowledge have a positive and significant effect on digital transformation. Knowledge is the most dominant factor in supporting the success of service digitalization. These findings emphasize that improving competency and understanding of technology is essential to strengthen human resource readiness in facing digital changes in Islamic banking
Copyright (c) 2026 Gita Pratiwi Sultan, Altri Wahida, Jusman https://creativecommons.org/licenses/by-sa/4.0
Problems With The Use Of Waqf Land On The River Banks in Kumai District
This study aims to analyze the impact of river abrasion on the use of waqf land in the riverbank area of Kumai District, West Kotawaringin Regency. Waqf land in this region is vulnerable to environmental changes, especially river abrasion, which has the potential to threaten the physical existence and sustainability of social, religious, and educational functions. This research uses a qualitative method with a descriptive approach through case studies. Data collection was carried out through field observations, in-depth interviews with nazhir, mosque administrators, religious leaders, and the surrounding community, as well as documentation. The results of the study showed that river abrasion caused a shrinkage of waqf land from 40 × 40 meters to 35 × 40 meters. The impact can be seen in the damage to part of the mosque foundation, changes in the pattern and direction of building renovation, and the narrowing of the space of the Al-Qur'an Education Park (TPA) which has an impact on rearranging learning times. Nevertheless, the main function of waqf land as a means of worship, education, and social activities can still be maintained through various forms of adaptation carried out by the community and nazhir. This study also found that community participation and the role of nazhir are very decisive in maintaining the sustainability of waqf land utilization, although mitigation efforts are still limited. Therefore, integrated and adaptive waqf land management is needed by involving local governments and religious institutions to protect waqf assets from the threat of abrasion in a sustainable manner.
Copyright (c) 2026 Nur Aini, Rofi'i, Haidi Hajar Widagdo, Wahyu Akbar https://creativecommons.org/licenses/by-sa/4.0
The Influence of the Effectiveness of Local Revenue and Regional Expenditure Management on Regional Financial Independence with Economic Growth as a Moderating Variable (Study on Regencies/Cities in West Java Province for the 2020-2024 Period)
This article's main goal is to investigate how well local revenue works and how regional spending is managed, and how they affect financial independence in West Java's local areas, also considering how economic growth plays a moderating role in the regencies and cities. This research focuses on the 27 local governments, including regencies and cities, within West Java Province, covering a period from 2020 through 2024. This research uses a numerical method, specifically multiple linear regression, using information already gathered from sources such as the Budget Execution Report, the Statistics Indonesia, and West Java Open Data. The research indicates that when local revenue performs well, it greatly helps regional financial independence. However, the way regional spending is handled does not seem to affect financial independence in any noticeable way. The implication of this is that despite efforts to manage regional spending, it hasn't yet directly boosted the regions' financial independence. Moreover, the rate of economic growth does not change this connection, meaning it neither strengthens nor weakens it. The study points out that making local revenue work well is the most important thing for boosting financial independence for local governments in West Java.
Copyright (c) 2026 Repia Nirmala Putri, Raden Budi Hendaris https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Board Diversity And Green Intellectual Capital On Financial Sustainability With Csr As A Moderating Variable (Empirical Study On Energy Companies For The Period 2020-2024)
With corporate social responsibility (CSR) acting as a moderating variable, this study attempts to examine the impact of board diversity and green intellectual capital on financial sustainability. The growing need for sustainability and good corporate governance, especially in businesses in the energy industry, is what spurred this study. Using secondary data from the annual reports and sustainability reports of energy sector businesses listed on the Indonesia Stock Exchange between 2020 - 2024, the study takes a quantitative approach. Gender, age, and educational background variety are used to gauge board diversity. Moderated Regression Analysis (MRA) is used to investigate the moderating function of CSR, whereas multiple regression analysis is used to look at the direct effects among factors. The findings suggest that financial sustainability is influenced by board diversity and green intellectual capital. Additionally, CSR improves the connection between financial sustainability and green intellectual capital, but its moderating influence on board diversity yields contradictory findings. It is anticipated that this research will offer theoretical insights and useful recommendations for developing businesses long-term financial sustainability plans.
Copyright (c) 2026 ayu lestari, Siti Kustinah https://creativecommons.org/licenses/by-sa/4.0
A Maqashid Shariah Review of the Fish Feed Debt Practice at CV Surya Pelangi, East Lampung
This study aims to analyze the practice of fish feed debt transactions carried out by CV Surya Pelangi in East Lampung from the perspective of Maqashid Sharia. The debt system implemented by the company allows farmers to obtain feed on credit and make payments after harvest; however, the harvest must be sold back to the company at a price determined unilaterally. This condition is presumed to create an imbalance in economic relations and weaken the farmers’ bargaining position. This research uses a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, then analyzed descriptively through data reduction, data presentation, and conclusion drawing. The results of this study indicate that the practice of fish feed debt transactions at CV Surya Pelangi is carried out in a simple, flexible, and trust-based manner, without interest or collateral, using oral agreements supported by transparent administrative records. From the perspective of maqashid shari’ah, this practice reflects the principles of hifzh al-din, hifzh al-nafs, hifzh al-‘aql, hifzh al-nasl, and hifzh al-mal through fairness, transparency, and protection from usury and exploitation, although there are still weaknesses in the formal contract aspect and potential psychological pressure. The impacts are multidimensional, including improving access to capital and business sustainability, as well as strengthening social relationships, but also potentially creating economic vulnerability, thus requiring further refinement to optimize farmers’ welfare. This study concludes that the practice of fish feed debt at CV Surya Pelangi is conducted in a simple, flexible, and trust-based manner, with oral agreements and transparent record-keeping, without interest, penalties, or collateral. In general, this practice is in line with maqashid shari’ah principles as it is free from riba, gharar, and fraud, and has a positive impact on business sustainability and farmers’ social relationships. However, improvements are still needed, particularly in formalizing contracts to enhance legal certainty
Copyright (c) 2026 Rohmad Hidayatulloh, Finny Ligery, Ahmad Mukhlishin https://creativecommons.org/licenses/by-sa/4.0
The Relationship of Food Fiscal Spending to Food Security in the Maluku Islands and Its Implications for the Free Nutritious Meal Program
Food security is a fundamental issue in the development of archipelago regions that face limited access and distribution of food. This study analyzes the relationship between food fiscal spending and food security in Maluku Province and its implications for the Free Nutritious Meal Program (MBG). Data for the 2019–2024 period includes the realization of food spending by the central and regional governments as well as the Food Security Index (IKP) from eleven districts/cities in Maluku. The analysis was carried out descriptively and quantitatively using the Fixed Effect regression model in three regions with complete fiscal data (Ambon, Southeast Maluku, and Tual). The results show that food fiscal spending increased from IDR 58.30 billion (2019) to IDR 825.7 billion (2024) with an average growth of 9.99% per year, but the distribution is uneven and dominated by Ambon City. The average IKP increased from 57.69 (2019) to 63.26 (2023) and then decreased to 54.64 (2024). The data panel estimates showed a positive and significant relationship between fiscal expenditure and CPI (R² = 0.737; p < 0.01). The findings confirm that increasing public spending has not automatically strengthened food security without effective governance, spatial equity, and integration of MBG with local food systems
Copyright (c) 2026 Maryam Sangadji, Yusuf Wana Sanjaya, Mas Fadhil, Ali Tutupoho https://creativecommons.org/licenses/by-sa/4.0
Public Legitimacy of Management Dismissal Decisions in the Social Media Era: The Viral Case of “Anita Tumbler”
This study aims to analyze how digital public reactions play a role in shaping the social legitimacy of management decisions to terminate employees in the social media era, using the viral case study of "Anita Tumbler." This research starts from the assumption that the legitimacy of termination decisions is no longer solely determined by formal organizational procedures. Methods: this study used a qualitative approach through content analysis of comments from netizens on social media related to the case, as well as document analysis of the company's official response. Data were analyzed using NVivo 12 software to identify dominant themes, patterns of public reactions, and organizational legitimacy. Results: the results indicate that public reactions in the digital space were dominated by public anger, moral judgment, justification of punishment, and ridicule. These patterns collectively construct a normative narrative that legitimizes the termination decision as a socially acceptable action. The findings also reveal that the legitimacy of termination decisions is shaped by public opinion and emotional responses in the digital space rather than solely through legal grounds or formal procedures. Implications: this study emphasizes the importance of balancing the protection of employee freedom of expression with professional obligations in the use of social media. In the era of social media, HR is not only required to be able to respond to public pressure, but also to consider the proportionality of sanctions, the long-term impact on individuals, and justice mechanisms that protect both parties, namely the organization and the employees themselves.
Copyright (c) 2026 Afiah Mukhtar, Herenal , Rahmat, Masradin, Rif'ah https://creativecommons.org/licenses/by-sa/4.0
Relevance Net Income, Equity, Operating Cash Flow of Stock Prices Moderated Firm Size
This study aims to examine the value relevance of net income, book value of equity, and operating cash flow on stock prices of property sector companies listed on the Indonesia Stock Exchange, with firm size as a moderating variable. A quantitative method was used involving multiple linear regression and Moderated Regression Analysis (MRA). The study used secondary data derived from financial statements and stock price data of property sub-sector companies during the 2021–2024 period. Statistical analysis was conducted using SPSS software. The findings indicate that while net income and book value of equity lack significant impact, operating cash flow does positively and significantly impact stock price. Firm size moderates the relationship between book value of equity and stock prices by weakening this relationship. Operating cash flow has a positive and significant effect on stock prices of property sector companies listed on the Indonesia Stock Exchange during 2021–2024, while net income and book value of equity show no significant direct effect. Firm size weakens the relationship between book value of equity and stock prices, indicating that investors emphasize cash-based information in firm valuation. This study is limited to property sector companies and a specific post-pandemic period. This study contributes to value relevance literature by emphasizing the importance of operating cash flow information for investors in valuing property sector companies.
Copyright (c) 2026 Diah Maya, Putri Awalina, Miladiah Kusumaningarti https://creativecommons.org/licenses/by-sa/4.0
Seasonality, Tourist Attractions, Amenities, and Visit Intention: Insights from Bale Mangrove Ecotourism, Lombok
This study examines the effects of tourist attractions and amenities on visit intention and investigates the moderating role of seasonality in the context of Bale Mangrove Ecotourism, Lombok. Using a quantitative approach, data were collected from 160 domestic tourists and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that both tourist attractions and amenities have a positive and significant effect on visit intention, with amenities showing a stronger influence. This finding highlights the importance of functional facilities in supporting tourists’ confidence and willingness to visit nature-based destinations. However, seasonality does not significantly moderate the relationships between tourist attractions, amenities, and visit intention, suggesting that domestic tourists tend to adapt to seasonal conditions when making travel decisions. The proposed model demonstrates strong explanatory and predictive power, contributing to the application of the Theory of Planned Behavior in ecotourism contexts. Practically, the findings provide insights for destination managers to balance experiential attraction development with consistent amenity quality to enhance sustainable tourism growth.
Copyright (c) 2026 Muhammad Fatwa Zain, Ni Made Eka Mahadewi, Titien Damayanti https://creativecommons.org/licenses/by-sa/4.0
Determinants of Customer Satisfaction in Regional Culinary Businesses: Examining the Moderating Roles of Product Quality and Accessibility
This study examines the influence of facilities and infrastructure as well as location on customer satisfaction, with product quality and accessibility as moderating variables at Pondok Rumbia Restaurant, Sulawesi. Using a quantitative explanatory approach, data were collected from 100 customers through accidental sampling and analyzed using Partial Least Squares (PLS). The results reveal that facilities and infrastructure have a positive and significant effect on customer satisfaction, while location does not show a significant direct effect. Product quality significantly moderates the relationship between facilities and infrastructure and customer satisfaction, and accessibility moderates the relationship between location and customer satisfaction. These findings suggest that customer satisfaction is primarily driven by the quality of facilities, which is further strengthened by product quality and accessibility. Therefore, restaurant managers should integrate improvements in facilities, product quality, and ease of access to enhance overall customer satisfaction.
Copyright (c) 2026 Meista Bambang Wahyu Saputri, Nur Hidayati, Supriyanto https://creativecommons.org/licenses/by-sa/4.0
Locus of Control and Effectiveness of Bad Loans in Savings and Loan Co-operatives
This study examines the relationship between locus of control and the effectiveness of minimizing bad debt risk among employees of Savings and Loan Cooperatives in Kupang City. A qualitative descriptive method with a case study approach was used, analyzing and refining informants’ responses to explain causal relationships between variables.Findings reveal the presence of both internal and external locus of control in credit distribution practices at the Swastisari, Adiguna, and Serviam Cooperatives, which served as the research objects. Interpretations of locus of control varied among cooperatives. The results indicate that Swastisari and Adiguna tended to operate with a predominantly external locus of control, while Serviam showed stronger indications of an internal locus of control. Each cooperative applied its own strategies to maintain credit effectiveness. However, the research indicates that effectiveness was closely linked to the locus of control perspective, with indicators such as timeliness and efficiency reflecting this orientation. Variations in implementation outcomes were related to the specific methods employed to achieve performance targets.Overall, the study suggests that these locus of control patterns contribute to relatively low credit risk across all three cooperatives. Nevertheless, significant indications of credit risk were found only in the Serviam Cooperative.
Copyright (c) 2026 Antonius Yohanes William Timuneno, Maria Goreti Malut, Selfiana Goetha https://creativecommons.org/licenses/by-sa/4.0
Dividend Policy from the Perspective of Ownership and Governance: An Empirical Study in the Construction Sector
This study investigates the determinants of dividend policy from the perspective of ownership structure and corporate governance in the construction sector listed on the Indonesia Stock Exchange during 2018–2023. The research aims to analyze the effects of public ownership, debt policy, asset growth, and the proportion of independent commissioners on dividend policy. Employing a quantitative explanatory approach, the population consists of 29 construction companies, with purposive sampling resulting in 5 companies consistently distributing dividends over six years, yielding 30 observations. Data were collected through documentation of audited financial statements and analyzed using multiple regression with SPSS, including classical assumption tests. The results reveal that debt policy and asset growth have a significant negative effect, while independent commissioners have a significant positive effect on dividend policy. Public ownership does not significantly influence dividend policy. The study concludes that internal factors, especially capital structure and governance, are crucial in shaping dividend policy, while external factors remain a limitation. Future research should expand the sample and include macroeconomic variables for broader generalization
Copyright (c) 2026 Ryo Setyadi, Fitriasuri https://creativecommons.org/licenses/by-sa/4.0
The Effect of Leverage, Firm Size, and Transfer Pricing on Tax Planning in Energy Sector Companies Listed on the Indonesia Stock Exchange from 2022-2024
The purpose of this study is to examine the effect of leverage, firm size, and transfer pricing on tax planning in energy companies listed on the Indonesia Stock Exchange during the period 2022–2024. A quantitative approach using panel data regression analysis was used in this study. The regression model was selected through Chow tests, Hausman tests, and Lagrange Multiplier tests to determine the most appropriate model, with the results proving that the Random Effect Model (REM) was the most accurate model. Purposive sampling was used to obtain samples that met the research criteria during the observation period. The Effective Tax Rate (ETR) was used to measure tax planning. The results showed that tax planning was significantly influenced by leverage, with the Debt to Asset Ratio (DAR) as an indicator in the calculation, indicating that the company's funding structure through the use of debt could affect the company's tax management policy. Conversely, tax planning is not significantly influenced by firm size and transfer pricing. This situation is thought to be related to the existence of generally applicable tax regulations and strict fiscal supervision of taxation practices. The findings of this study indicate that corporate financing decisions play an important role in determining tax management strategies. This study provides empirical evidence that tax planning in Indonesian energy companies is more influenced by leverage than by firm size or transfer pricing.
Copyright (c) 2026 Siska Dwi Febriani, F Fauziyah, Puji Rahayu https://creativecommons.org/licenses/by-sa/4.0
The Role of CEO Education in Moderating the Influence of Financial Performance on Stock Returns in Financial Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024
Stock return is one of the important indicators used to assess the success of an investment and describe the performance and prospects of a company. This study aims to analyze the effect of financial performance on stock return and also examine the extent to which CEO education can moderate this relationship among financial sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The approach used in this study is a quantitative method with panel data regression analysis techniques. Based on the Chow, Hausman, and Lagrange Multiplier tests, the most appropriate model is the Common Effect Model (CEM). Financial performance is measured using ROA, ROE, and DER, stock return is measured using the stock return formula with dividend distribution, and CEO education is measured using a dummy variable. The findings show that ROA, ROE, and DER have an effect on stock returns. In addition, CEO education does not show a significant effect in strengthening or weakening the relationship between independent and dependent variables. These results indicate that investors tend to pay more attention to information related to financial performance than to the educational background of CEOs when making investment decisions. Further research is recommended to extend the research period, increase the sample size, and include other variables that can provide a more comprehensive explanation of stock returns.
Copyright (c) 2026 Eka, Marhaendra Kusuma, Putri Awalina https://creativecommons.org/licenses/by-sa/4.0
The Role of Corporate Transparency in Moderating the Influence of Tax Planning and Tax Avoidance on Company Value in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024
Company value is an important indicator in evaluating business performance and prospects, especially in the energy industry, which is known for its high risks and regulations. The purpose of this study is to investigate the impact of Tax Planning and Tax Avoidance on Company Value with Company Transparency acting as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The approach used in this study is quantitative with panel data regression. Based on the Chow, Hausman, and Lagrange Multiplier tests, the most appropriate model is the Random Effect Model (REM). Tax Planning is defined through the Tax Retention Rate (TRR), Tax Avoidance is measured using the Cash Effective Tax Rate (CETR), and Company Value is determined through the Price to Book Value (PBV). The findings of this study indicate that Tax Planning and Tax Avoidance do not have a significant effect on company value. Furthermore, Corporate Transparency is not effective in strengthening this relationship. Overall, these two independent variables also do not contribute significantly to Company Value. The results of this study indicate that tax management strategies are not yet a major factor influencing company value in the energy sector. For future research, it is recommended that the sample be expanded and additional variables be included to obtain more comprehensive results.
Copyright (c) 2026 Ayu Iga Wekasih, Imarotus Suaidah, F Fauziyah https://creativecommons.org/licenses/by-sa/4.0
International Business Strategy of Indonesian Ethnic Fast Food: A PESTLE Analysis for Ayam Geprek Sa’i Expansion into the United Arab Emirates
This research aims to analyze the macro-environmental factors of the United Arab Emirates (UAE) using the PESTLE framework to evaluate the expansion feasibility of PT Ukhuwah Berkah Semesta’s brand, Ayam Geprek Sa'i. Employing a qualitative descriptive research design with a strategic case study approach, the study retrieves high-fidelity secondary data from credible international instruments, including the World Bank’s World Governance Indicators and the Corruption Perceptions Index. The findings reveal that the UAE offers a highly stable political environment with exceptional government effectiveness and low corruption. Economically, the UAE is a mostly free market with high purchasing power and a robust network of over 20 Comprehensive Economic Partnership Agreements (CEPAs), including with Indonesia. While the technological infrastructure is world-class, social and legal factors require meticulous alignment due to collectivist cultural values and mandatory Halal standardization policies. The results suggest that Indonesian SMEs should adopt a transnational strategy, balancing global operational standards with high local responsiveness to religious norms. Future studies should move beyond macro-environmental scanning to conduct empirical consumer perception research to further refine menu localization for the UAE's diverse expatriate population.
Copyright (c) 2026 Gertha Maria Gultom, Bintang Corvi Diphda, Theofani Trudy, Talitha Salsabila Putri G, Putri Alyaa Safira, Yoga Ramadhani, Husniyatul Hafidzah https://creativecommons.org/licenses/by-sa/4.0
Analysis of Community Economic Empowerment through Village-Owned Enterprises in Bumi Merapi Village, Baradatu District, Way Kanan Regency
This study is motivated by the gap between the theoretical concepts of community economic empowerment and their implementation in the field through Village-Owned Enterprises (BUMDes). Although BUMDes Duta Merapi in Kampung Bumi Merapi, Baradatu District, Way Kanan Regency, has implemented various empowerment programs, unequal community participation, limited human resource capacity, and restricted access to information and capital have resulted in suboptimal empowerment outcomes. This study aims to analyze the process of community economic empowerment through BUMDes and to identify its supporting and inhibiting factors, including from the perspective of Islamic economics. This research employs a qualitative approach with a descriptive-evaluative design. Data were collected through observation, semi-structured interviews, and documentation involving informants consisting of the Village Head, BUMDes management, and community members who utilize BUMDes services. Data analysis was conducted inductively through the stages of data reduction, data display, and conclusion drawing, while data validity was ensured through source, technique, and time triangulation. The findings indicate that community empowerment is implemented through three main stages: awareness-building, capacity building, and resource utilization, followed by continuous evaluation. The results show that BUMDes Duta Merapi has improved community access to economic services, encouraged the emergence of new small businesses, and strengthened public trust in village institutions. The novelty of this study lies in the finding that empowerment effectiveness is not solely determined by economic and institutional aspects, but also by the quality of multi-channel communication, village leadership interaction, and the integration of Islamic ethical-spiritual values. Supporting factors include village government support, a clear organizational structure, and the use of digital media, while inhibiting factors include low digital literacy, limited human resource capacity, and uneven community participation. This study recommends strengthening strategic collaboration between BUMDes, local governments, Islamic financial institutions, as well as improving human resource capacity and optimizing marketing networks to enhance the sustainability of rural economic empowermen
Copyright (c) 2026 Nufi M Yusuf, Finny Ligery, M Agus Mushodiq https://creativecommons.org/licenses/by-sa/4.0
The The Effect Of Earnings Management On Financial Distress With Leverage As A Moderating Variable
The purpose of this study is to examine how leverage functions as a moderating variable in energy sector corporations between 2021 and 2024, as well as how earnings management affects financial distress. The urgency of this research stems from the significant volatility of the energy sector, which exposes enterprises to fluctuating cash flows, increasing financial strain and elevating the risk of financial distress, particularly in the post-pandemic period. This study employs a quantitative methodology with a causal-associative design, utilizing secondary data from the annual reports of companies listed on the Indonesia Stock Exchange. Purposive sampling was used to obtain 148 firm-year observations. The data were analyzed using multiple regression, simple linear regression, and moderated regression analysis (MRA). The results show that earnings management has a significant negative effect on financial distress, indicating that effective earnings management practices reduce the likelihood of financial distress. However, leverage is found to have no significant effect on financial distress, suggesting that the stable cash flows and strong asset structures of energy companies enable them to manage their debt levels effectively. Additionally, leverage does not moderate the relationship between earnings management and financial distress. These findings indicate that, in the energy sector, earnings management plays a more important role than leverage in reducing financial distress.
Copyright (c) 2026 Aisah, Fauziyah, Ahmad Yani https://creativecommons.org/licenses/by-sa/4.0
Audit Knowledge, Self-Efficacy, and Career Motivation on Career Interest as a Public Accountant with Job Market Perception as a Moderating Variable
Although public accountants play a strategic role in maintaining financial transparency in Indonesia, their number is limited to around 2000 active people in the middle of KAP increasing from 472 in 2023 to 500 in 2026. This study analyzes the influence of audit knowledge, self-efficacy, and career motivation on accounting students' interest in pursuing a career as a public accountant with job market perception as a moderator, using an associative quantitative approach and Partial Least Squares (PLS-SEM) survey method. The population of accounting students at private universities in Lamongan Regency taking auditing courses was purposively sampled as many as 108 students (minimum fifth semester) through a five-point Likert scale questionnaire analyzed with SmartPLS 4.0 including descriptive statistics, validity/reliability tests, and bootstrapping. The results show that career motivation has a significant effect on career interest (β=0.494, p=0.004, t=2.920), while audit knowledge (β=0.150, p=0.222), self-efficacy (β=0.159, p=0.329), job market perception (β=0.056, p=0.692), and the moderating effect is not significant, the model explains 76.4% of the variance (R²=0.764). Universities need to increase career motivation through special programs to encourage public accounting interest.
Copyright (c) 2026 Nur Khoirotun Nasihah, Isnaini Anniswati Rosyida, Masyhadi https://creativecommons.org/licenses/by-sa/4.0
Application of Government Accounting Standards and Internal Control System to the Quality of Local Government Financial Statements with Human Resources Quality as a Moderation Variable (case study on Bangkinang Hospital)
This study aims to determine the effect of the implementation of Government Accounting Standards, internal control systems, and the quality of human resources on the quality of financial statements at the Bangkinang Regional General Hospital (RSUD). Sampling was carried out using a saturated sampling method with a total of 38 respondents who were employees of the finance department of Bangkinang Hospital. The data used is primary data obtained through the distribution of questionnaires to respondents. Data was collected through a questionnaire and analyzed using the Partial Least Square (PLS) method. The results of the study show that the quality of human resources has a positive and significant effect on the quality of local government financial statements. Meanwhile, the implementation of Government Accounting Standards and Internal Control Systems does not have a significant direct effect on the quality of financial statements. The results of the moderation variable test showed that the quality of human resources was able to moderate the effect of the implementation of Government Accounting Standards on the quality of financial statements, but was unable to moderate the influence of the Internal Control System on the quality of financial statements. These findings indicate that the quality of local government financial statements is not only determined by the existence of standards and systems, but also depends on the competence of the apparatus as the main implementer of financial management. This research is expected to make a theoretical contribution to the development of public sector accounting studies and become a practical consideration for local governments in an effort to improve the quality of financial statements through strengthening the quality of human resources.
Copyright (c) 2026 Pirman Syah, Desti Monika Uli. S2, Dessy Kumala Dewi, Rani Munika, Helmiati https://creativecommons.org/licenses/by-sa/4.0
Stock Valuation of IDX ESG Leaders Constituents and Its Implications for Sustainable Economic Development in Indonesia (2020–2024)
This study assesses the fairness of stock prices for issuers that consistently remained constituents of the IDX ESG Leaders (ESGL) during 2020-2024 and examines indications of an ESG premium. The method applies relative valuation based on five-year averages of Price-to-Earnings (P/E) and Price-to-Book Value (P/B). Fair value is estimated as the five-year average P/E multiplied by the latest EPS and the five-year average P/B multiplied by the latest BVPS, then consolidated as the base scenario. The sample comprises 17 issuers with normalized official data. The results show that all issuers are classified as undervalued under the base scenario, indicating multiple compressions and no systematic ESG premium. The findings confirm the usefulness of a concise, transparent, and replicable five-year P/E-P/B framework, while highlighting the need to standardize ESG-financial linkages and strengthen historical multiple data infrastructure. ESG issuers contribute to structural transformation through energy efficiency, low-carbon innovation, and stronger governance that enhances competitiveness and attracts sustainable financing. This study is descriptive and point-in-time; further research is recommended to add non-ESG benchmarks, extend the horizon, and explore alternative multiples.
Copyright (c) 2026 Judandi Rizky Pratomo, Moh. Huzaini, Muhamad Bai’ul Hak https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Productive Zakat Fund Distribution On Improving Community Welfare Through Laz Dompet Dhuafa In Serang City
This study aims to analyze the influence of the distribution of productive zakat funds on improving community welfare through the Dompet Dhuafa Zakat Institution (LAZ) in Serang City. Zakat is not only understood as an individual religious obligation, but also as a socio-economic instrument that plays a role in equalizing welfare and alleviating poverty. The study uses a descriptive method with a qualitative approach through observation, interviews, and documentation techniques, and is analyzed using the stages of data reduction, data presentation, and conclusion verification. The results show that the distribution of productive zakat in the form of business capital, mentoring, and training can increase the economic capacity of mustahik, strengthen production assets, and foster the independence of micro-enterprises. In addition to its economic impact, productive zakat also fosters business ethics, financial discipline, and social solidarity among beneficiaries. Although limited funds cause assistance to be partial, the integration of non-zakat funding sources such as infaq and sadaqah is an effective strategy in expanding the program's reach. With planned and data-driven institutional management, productive zakat has been proven to contribute to the socio-economic transformation of mustahik from recipients to potential zakat givers, thus functioning as a holistic and sustainable development instrument.
Copyright (c) 2026 Sholahuddin, M. Sulaeman Jajuli https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Leadership And Work Conflict On The Performance Of Employees Of State-Owned Enterprises (Soes)
This study aims to analyze the influence of leadership and work conflict on the performance of employees of State-Owned Enterprises (SOEs). Using a quantitative approach with a survey method, this study involves employees of State-Owned Enterprises as a population. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study show that leadership has a positive and significant effect on employee performance, while work conflicts also have a significant influence on performance. Simultaneously, leadership and work conflicts affect employee performance. This research provides important implications for the management of State-Owned Enterprises in developing an effective leadership style and managing work conflicts constructively to improve organizational performance.
Copyright (c) 2026 Ventje Jeffry Kuhuparuw, Sherly Ferdinandus https://creativecommons.org/licenses/by-sa/4.0
The Effect of Obedience and Self-Efficacy Pressure on Audit Judgment with Religiosity as a Moderation Variable (Study at BPK Maluku Province)
This study aims to analyze the influence of obedience pressure and self-efficacy on audit judgment with religiosity as a moderation variable in auditors at the Maluku Provincial Financial Audit Agency (BPK). The phenomenon of weak audit judgment often arises due to high obedience pressure, low auditor self-efficacy, and lack of religiosity value in the professional decision-making process. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to BPK auditors in Maluku Province, then analyzed using moderation regression. The results of the study are expected to strengthen the theory of audit judgment by showing that the pressure of obedience decreases the quality of audit judgment, while self-efficacy and religiosity strengthen the ethical decision of auditors. This research has implications for improving the development of ethics, religiosity, and professionalism of auditors within state financial audit institutions.
Copyright (c) 2026 Alexander Rivan Gaspersz, Dwi Haryanti, Paul Usmany https://creativecommons.org/licenses/by-sa/4.0
The Relationship between Sustainability Reporting, Corporate Governance, and Firm Value: The Mediating Role of Financial Performance in Food and Beverage Companies Listed on the Indonesia Stock Exchange
Purpose: This study examines the effect of sustainability reporting and corporate governance on firm value with financial performance as the mediator. Methods: The research sample consists of 99 data from 33 Food and Beverage companies listed on the Indonesian Stock Exchange (IDX) between 2022 and 2024. This study adopted a quantitative approach using secondary data from financial reports. Purposive sampling technique was used with Smart-PLS4 as the research statistical testing tool. Results: The test results show that sustainability reports (SR) have a positive and significant effect on firm value (Tobins’Q), but do not significantly affect financial performance (ROA). Board meetings (BM), as a proxy for corporate governance, also have a positive and significant effect on firm value (Tobins’Q), but a negative and significant effect on financial performance (ROA). Financial performance (ROA) has a positive and significant effect on firm value (Tobins’Q) and is proven to significantly mediate the relationship between board meetings (BM) and firm value (Tobins’Q) in a negative direction, but does not significantly mediate the relationship between sustainability reports (SR) and firm value (Tobins’Q). Implications: For companies, sustainability reports should be viewed as a transparent, long-term investment focused on tangible performance, supported by optimized board meetings and corporate governance. For investors, information on sustainability, governance, and financial performance is crucial for decision-making, while for regulators such as the Financial Services Authority (OJK), these findings serve as a basis for strengthening regulation, transparency, and market confidence.
Copyright (c) 2026 Nisa Fitriyani, Agus Sihono https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Principal Leadership In Improving Teacher Performance Through Motivation At Smpn Pasangkayu District
This study aims to analyze the influence of principal leadership on teacher performance through work motivation at public junior high schools in Pasangkayu Regency. The approach used was quantitative, with data collected through questionnaires distributed to 100 teachers from four schools: Public Junior High School 1 Pasangkayu, Public Junior High School 1 Bambalamotu, Public Junior High School 1 Bambaira, and Public Junior High School 4 Pasangkayu. Data analysis was conducted using the Structural Equation Modeling (SEM) method to test the direct and indirect effects between variables. The results of the study indicate that principal leadership has a positive and significant effect on teacher work motivation. Work motivation also has a positive and significant effect on teacher performance. Furthermore, principal leadership does not have a direct positive and significant effect on teacher performance, but it does have a positive and significant effect through work motivation as a mediating variable. These findings emphasize the importance of implementing a leadership style that supports, trains, and provides trust to teachers to improve their motivation and performance
Copyright (c) 2026 choiriah, Muhammad Rusydi, Ahmad AC https://creativecommons.org/licenses/by-sa/4.0
The Influence of Sharia Values on Sustainability Interest in Partnering in Sharia MLM
This study aims to formulate a comprehensive Sharia-based construction of multi-level marketing (MLM) systems grounded in halal products within the framework of Islamic economic law. Triggered by the rapid growth of the global halal economy and the massive expansion of MLM in Indonesia, the research responds to the tension between strong normative guidelines especially DSN-MUI Fatwa No. 75/DSN-MUI/VII/2009 on Sharia tiered direct selling and the frequent emergence of money game–like practices under Sharia labels. Using a qualitative normative-juridical approach and library research, this study analyzes primary sources (Qur’an, hadith, fiqh muamalah, DSN-MUI fatwa, and Indonesian MLM regulations) and secondary empirical studies on Sharia MLM cases such as PayTren, K-LINK Syariah, and Tiens Syariah. The analysis proceeds through normative-descriptive mapping of Sharia principles, structural comparison between the PLBS framework and actual MLM designs, critical assessment using usul al-fiqh and maqasid al-shariah, and constructive model building. The findings show, first, that DSN-MUI Fatwa No. 75/2009 already provides a robust normative framework that centers on real halal products, sales-based commissions, prohibition of pyramid schemes, price fairness, and ethical marketing. Second, there is a consistent gap between this framework and field practice: compensation systems still allow significant passive income for uplines without proportional sales effort, recruitment narratives overshadow genuine product distribution, and pricing and promotion patterns often verge on gharar, maysir, riba, and zulm. Third, empirical evidence indicates that substantive implementation of Sharia principles positively affects MLM performance, suggesting that rigorous compliance is commercially viable. The study concludes by proposing that a Sharia-compliant MLM system based on halal products must integrate three inseparable dimensions: a clear fiqh- and fatwa-based normative foundation, detailed operational design of network and compensation structures that structurally minimize exploitation, and effective governance and supervision to ensure ethical consistency at distributor level. This integrated construction is expected to serve as a normative and practical reference for regulators, Sharia boards, and halal-based MLM entrepreneurs
Copyright (c) 2026 Abdul Ghoni, Muhammad Sofwan Jauhari https://creativecommons.org/licenses/by-sa/4.0
Food Estate Policy in Overcaming Food Security in Indonesia in The Era of Covid 19 Maqashid Shariah Perspective
The year 2020 marked a significant global impact due to the COVID-19 pandemic, affecting various sectors of life, including agriculture in Indonesia. This study aims to evaluate the implementation of the food estate program as a national food security strategy in Labuha Village, South Halmahera Regency, and its alignment with the maqasid sharia concept. Using a juridical-empirical approach, this research incorporates primary data from interviews with local residents and secondary data from relevant sources. The findings reveal that the food estate program, designed to address food crises during the pandemic, received a positive response from 75% of Labuha Village residents. The program supports various economic and social aspects, with 45% of the population engaged in farming utilizing vacant land for hydroponic cultivation, which also helps reduce the spread of COVID-19. From the perspective of maqasid sharia, 80% of government policies are in line with sharia principles, particularly in safeguarding life and providing halal food. This study underscores the importance of integrating food security policies with sharia values to achieve sustainable welfare amidst a crisis
Copyright (c) 2026 Ilham Putra Usmayani, Andi Bisyriani, Kurniati Yunus, Dian Resky Pangestu, Restu Fitria Ningsih https://creativecommons.org/licenses/by-sa/4.0
The Influence of Social Media Influencers, Tourist Attractions, and Social Media Marketing on Travel Decisions with Visiting Intention as an Intervening Variable
Solo, or better known as Surakarta, is one of the cities rich in history and culture in Indonesia. This city is not only home to various cultural heritages, but also an attractive tourist destination for domestic and international tourists. The purpose of this study is to determine the influence of social media influencers, tourist attractions, and social media marketing on tourist visit decisions, with interest in visiting as an intervening variable. The research method used is quantitative with SMARTPLS software. The results of the study concluded that there is a significant positive influence of social media influencers on visit decisions. There is no influence between tourist attractions and visit decisions. There is an influence between social media marketing and visit decisions. There is no influence between interest in visiting and visit decisions. Interest in visiting cannot mediate the relationship between social media influencers and visit decisions. Also, interest in visiting cannot mediate the relationship between tourist attractions and visit decisions, and interest in visiting cannot mediate the relationship between social media marketing and visit decisions.
Copyright (c) 2026 Anindya, Lilik Wahyudi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Motivation on Cultural Tourism in Kampung Batik Laweyan
Kampung Batik Laweyan in Surakarta is one of the oldest batik centers in Indonesia, which has developed since the 16th century during the Pajang Kingdom. The peak of Laweyan's glory occurred in the early 20th century until around 1970, when this area became the largest batik production and trade center in Solo. However, since around 1970, Laweyan's glory began to decline. The entry of printed batik and batik-patterned textiles produced in bulk, especially from abroad, caused written batik and Laweyan stamps to lose competition in terms of price and production volume. The process of making traditional batik that takes a long time is not able to match the efficiency of modern industry. As a result, many batik businesses in Laweyan went out of business, the next generation was reluctant to continue the family business, and batik making activities in this village stagnated for almost three decades. The decline marks the end of Laweyan's glory era as the center of the pure batik industry, as well as a turning point for the transformation of Laweyan in the next era as a batik village based on cultural heritage and tourism. This study aims to examine the influence of motivation on various aspects of cultural tourism experience in Kampung Batik Laweyan, with a focus on tourists from the general public. With a quantitative approach through a questionnaire survey based on a 5-point Likert scale, this study involved visitors over 18 years old who were selected by purposive sampling technique. The variables tested included authenticity/authenticity, education, entertainment, hedonism, customer engagement, customer satisfaction, and motivation. The analysis was carried out using regression and mediation tests to test the relationship between variables. The results of the research are expected to enrich the literature of cultural tourism and provide practical recommendations in improving the experience and satisfaction of visitors to Kampung Batik Laweyan.
Copyright (c) 2026 Septian, Wisnu Untoro https://creativecommons.org/licenses/by-sa/4.0
The Influence of Drift Garage Content as an Automotive Influencer on Social Media on Interest in Buying Car Modification Products
This study, entitled The Influence of Garasi Drift’s Content as an Automotive Influencer on Social Media toward Purchase Intention of Car Modification Products, aims to analyze the influence of Garasi Drift’s content as a Mega Influencer on consumers’ impulsive buying interest in automotive modification products. The research object consists of social media followers of Garasi Drift who actively engage with automotive-related digital content. This study employs a quantitative approach using an online survey method distributed to 250 respondents selected through purposive sampling. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The findings indicate that the congruence between consumers, influencers, and products has a positive effect on impulsive buying intention, and the Wishful Identification factor strengthens this relationship. The study concludes that content created by mega automotive influencers such as Garasi Drift can shape consumer perception, emotional attachment, and stimulate spontaneous purchase behavior toward modification products. The results contribute theoretically to the development of digital marketing studies and provide practical implications for automotive brands and influencers in designing more effective communication and content strategies.
Copyright (c) 2026 josi Meilonita, Lilik Wahyudi https://creativecommons.org/licenses/by-sa/4.0
The The Effect of Stakeholder Trust and Communication Quality on Collaborative Governance in the Mandalika Special Economic Zone (SEZ)
The development of the Mandalika Special Economic Zone (SEZ) as a national strategic tourism destination requires effective collaborative governance among various stakeholders. However, differences in interests, power imbalances, and limited coordination often hinder the implementation of collaboration in regional governance. Therefore, this study aims to analyze the influence of stakeholder trust and communication quality on collaborative governance in the Mandalika SEZ. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to stakeholders involved in the management of the Mandalika SEZ, including local government institutions, zone management authorities, business actors, micro and small enterprises, and local communities. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that stakeholder trust and communication quality positively influence collaborative governance, with communication quality showing a stronger role in strengthening collaboration among stakeholders. These findings emphasize the importance of building trust and improving communication quality to support effective collaborative governance and sustainable tourism development in the Mandalika SEZ.
Copyright (c) 2026 Kamarudin, Lalu M Furkan https://creativecommons.org/licenses/by-sa/4.0
The Effects Of Burnout And Uncertainty On The Productivity Of Gig Workers In Mataram City
This study aims to analyze the influence of burnout levels, uncertainty of working hours, and income uncertainty on the productivity of online motorcycle taxi drivers in Mataram City. The study used a quantitative approach with a survey method and purposive sampling, involving 110 active drivers with a minimum of six months of experience. Primary data were obtained through a 1–5 Likert scale questionnaire, while secondary data were obtained from literature and previous research to strengthen the theoretical framework. The burnout variable was measured based on three dimensions of Maslach and Jackson (1981): uncertainty of working hours through daily hour fluctuations and workday inconsistencies, uncertainty of income through income stability and incentives, and productivity through work effectiveness and income balance. The analysis was conducted using Random Forest via Python according to the method of Liaw and Wiener (2002) to model non-linear effects and assess the contribution of each variable to productivity. The results showed that burnout was the most dominant factor in determining productivity, followed by uncertainty of income, while uncertainty of working hours had a limited and contextual influence. Drivers with low to moderate burnout and stable income showed higher productivity, while high burnout was correlated with low productivity. These findings confirm that work flexibility in the gig economy does not automatically increase productivity; Burnout management and income stability are prerequisites for optimal performance (Amrudin, 2019; Ginting et al., 2025). This research provides empirical understanding of the dynamics of gig economy work in mid-sized cities and forms the basis for employment policies that are more responsive to the conditions of digital platform workers.
Copyright (c) 2026 Jannatul Ayu Saptika https://creativecommons.org/licenses/by-sa/4.0
Do Green Accounting Practices And Environmental Performance Enhance Firm Value ? Evidence From Profitability As A Moderating Factor (A Case Study Of Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024)
This study aims to analyze the influence of Green Accounting and Environmental Performance on Company Value with Profitability as a moderation variable. The study uses a quantitative approach with a causal-associative design. The research sample consisted of 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, which were selected using the purposive sampling method so that 80 observational data were obtained. Green Accounting is measured through environmental cost disclosure, environmental performance is measured using PROPER ratings, profitability is measured by Net Profit Margin (NPM), and company value is measured using Tobin's Q. Data analysis is performed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of IBM SPSS version 27. The results of the study show that Green Accounting has a positive but insignificant effect on the company's value while environmental performance has a negative and significant effect on the company's value. In addition, profitability has no significant effect on the company's value. The results of the moderation test show that profitability is not able to moderate the influence of Green Accounting and environmental performance on company value. These findings indicate that the company's sustainability practices have not been fully responded to by the Indonesian capital market as a factor that increases the company's value. This research supports the theory of legitimacy, which states that companies' efforts to gain social legitimacy have not always been followed by an increase in the company's value.
Copyright (c) 2026 Vega Nurhaliza, Vicky Dzaky Cahaya Putra https://creativecommons.org/licenses/by-sa/4.0
The Effect of IT Investment and Carbon Emission Disclosure on Firm Value A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024
This research looks at how investments in information technology and the disclosure of carbon emissions impact the value of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX), specifically during the years 2020 through 2024. This study uses a quantitative method with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 10 companies with a total of 50 observations, and hypothesis testing was performed using t-tests and F-tests as the basis for examining the partial and simultaneous effects of the variables. The partial results of the study show that IT Investment and Carbon Emission Disclosure have a negative and significant effect on Company Value. Meanwhile, simultaneous testing shows that IT Investment and Carbon Emission Disclosure have a significant effect on company value. The results of this study imply the importance of companies managing IT investment and emission disclosure strategically so that they are not considered a cost burden. Further research is recommended to add moderating or mediating variables to clarify the conditions that can strengthen firm value.
Copyright (c) 2026 Ersita Sisilia, Muhammad Anggionaldi https://creativecommons.org/licenses/by-sa/4.0
The Role Of Proactive Behavior And Job Characteristics In Innovative Work Behavior Mediated By Transformational Leadership In Setum Tni
To find out the urgent need to understand and study empirically how proactive behavior, transformational leadership, and job characteristics can synergistically encourage innovative work behavior in order to increase the readiness and effectiveness of the duties of the TNI General Secretariat. This research uses a quantitative design approach to answer the formulation and verification of research hypotheses. This research aims to analyze the influence of exogenous variables, namely proactive behavior and job characteristics, on endogenous variables, namely innovative work behavior, through the mediating variable, namely transformational leadership. The research objects were soldiers who served at the General Secretariat of SETUM TNI at the address Jl. Cilangkap Raya No.1, RT.1/RW.3, Cilangkap, Kec. Cipayung, East Jakarta City, Special Capital Region of Jakarta 13870. The research period is from June to November 2025. The results are an urgent need to understand and study empirically how proactive behavior, transformational leadership, and work characteristics can synergistically encourage innovative work behavior in order to increase the readiness and effectiveness of the duties of the TNI General Secretariat.
Copyright (c) 2026 Erika Hendrawati, Imam Wibowo, Tatag Herbayu Latukismo https://creativecommons.org/licenses/by-sa/4.0
Regional Government Strategy in Improving Tourism Management to Increase Community Income in Namalatu Beach and Latuhalat Village Leisure Beach
This study aims to analyze the local government's strategy in improving tourism management to increase community income in Namalatu Beach and Latuhalat Village Leisure Beach. Research problems include low community capacity to take advantage of tourism economic opportunities, limited supporting facilities, lack of optimal coordination between the government and the community, and weak tourism promotion. The research uses a qualitative approach with data collection techniques in the form of interviews, observations, and documentation. The research informants consisted of the village government, the Tourism Office, tourism managers, and local business actors. The results of the study show that local government strategies have been carried out through facility development, community empowerment, and regulatory support, but they have not run optimally due to limited training, uneven community participation, and not yet optimal digital marketing. The concept of Community-Based Tourism has not been applied comprehensively so that the economic impact on the community is still fluctuating and depends on the tourist visit season. The conclusion of the study shows that strengthening government and community collaboration, increasing human resource capacity, developing digital promotions, and sustainable tourism management are key factors in increasing community income. It is suggested that local governments improve training programs, improve tourism facilities, and build an integrated community-based management system
Copyright (c) 2026 Kenny Harold Terinathe, Erly Leiwakabessy, Jopie Tamtelahitu https://creativecommons.org/licenses/by-sa/4.0
The Advantages of Sharia Value Added Business in Realizing the Sustainability of Traditional Enterprises in Gattareng Village
This study aims to analyze the advantages of sharia value-added business in realizing the sustainability of traditional enterprises in Gattareng Village. This research employs a qualitative approach using a field study method involving traditional business actors, such as gogos sellers, banana sellers, and agricultural middlemen. The data were collected through observation, in-depth interviews, and documentation, and were then analyzed descriptively from the perspective of sharia value-added principles. The results of the study indicate that the implementation of sharia principles in traditional businesses not only generates economic value but also forms mental, social, and spiritual values that simultaneously strengthen business sustainability. Sharia value-added is manifested through honesty, fairness in pricing, transparency, social responsibility, and adherence to halal principles, which help build trust as a primary form of social capital. The integration of spiritual values, including the concept of Manunggaling Kawula Gusti, emphasizes that economic activities are understood as a form of devotion to God, giving rise to inner peace, blessings in business, and harmonious social relations. The business advantages obtained are multidimensional, encompassing financial profit, public trust, inner satisfaction, and the sustainability of business relationships. This study concludes that sharia value-added constitutes a holistic business paradigm and has the potential to serve as a foundation for the sustainability of traditional enterprises, particularly in rural areas, within the framework of a just, ethical, and sustainable Islamic economy.
Copyright (c) 2026 Sufiani Zahra, Muhammad Wahyuddin Abdullah, Supriadi, Mukhtar Lutfi, Amiruddin https://creativecommons.org/licenses/by-sa/4.0
The effect of The effect of the number of employees, profitability, business growth on the risk management system
Study This aim analyze influence amount employees , profitability , and growth business to system management risk at the M Eye Clinic in Blitar City . Research This use approach descriptive quantitative supported by qualitative data from interview For enrich interpretation results analysis . Test results hypothesis show that amount employees (X1), profitability (X2), and growth effort (X3) has an effect positive and significant to system management risk (Y). Significance value of each variable is 0.019 for amount employees , 0.046 for profitability , and 0.047 for growth business , all of which more small from 0.05. With thus , thirdly hypothesis study accepted in a way partial , affirmative that variables the own contribution significant in strengthen system management risks at M Eye Clinic. Keywords : Number of Employees, Profitability , Business Growth , System Management Risk , M Eye Clinic
Copyright (c) 2026 Dedy Triyono, Vip Paramarta, Ayu Laili Rahmiyati https://creativecommons.org/licenses/by-sa/4.0
The Effect of Green Accounting, Carbon Emission Disclosure, and Green Innovation on Financial Sustainability
This study examines the influence of green accounting, carbon emission disclosure, and green innovation on financial sustainability in 11 energy-sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using quantitative methods and panel regression analysis, the results show that green accounting and carbon emission disclosure have no significant effect on financial sustainability, while green innovation has a significant positive effect. These findings indicate that environmental costs and disclosure practices have not yet contributed directly to financial outcomes, whereas innovation plays a more strategic role in enhancing long-term financial sustainability. This research provides empirical insights for companies and stakeholders regarding the importance of strengthening environmental innovation to support sustainable financial performance.
Copyright (c) 2026 Lisa Veronika, Siti Kustinah https://creativecommons.org/licenses/by-sa/4.0
From Financial Access to Capability Expansion: A Structured Systematic Literature Review on Women, Microfinance, and Poverty Reduction
Microfinance has long been promoted as a pathway to women’s empowerment and poverty reduction, yet the empirical literature remains fragmented across financial access, empowerment outcomes, and welfare effects. Much of the existing evidence documents changes in income, savings, household decision-making, and livelihood conditions, but fewer studies explain how access to financial resources is translated into substantive freedoms and valued ways of living. This study aims to synthesize empirical research on women, microfinance, and poverty reduction through the lens of Amartya Sen’s Capability Approach. Using a structured systematic literature review, this article reviews peer-reviewed empirical studies on women’s participation in microfinance, self-help groups, and related community-based financial mechanisms. The findings indicate that microfinance is associated with positive changes in income stability, household welfare, mobility, access to public services, social participation, and decision-making. However, these outcomes are neither automatic nor uniform. Their realization depends on a range of conversion factors, including household power relations, socio-cultural norms, institutional design, training opportunities, and infrastructural conditions. The review further shows that while the literature is rich in empowerment indicators, it remains relatively weak in explicitly capability-based analysis. This article contributes a capability-oriented synthesis that explains not only whether microfinance matters for women’s poverty reduction, but also how financial access is converted into capabilities, valued functionings, and uneven development outcomes. The study implies that microfinance policies should be assessed beyond outreach and repayment rates, with greater attention to capability expansion and the enabling conditions that allow women to transform financial access into meaningful well-being.
Copyright (c) 2026 Adzan Noor Bakri, Fahira herawati, aziza samsir https://creativecommons.org/licenses/by-sa/4.0
The Influence of Job Satisfaction and Career Development on Employee Performance at the Balai Office Animal, Fish and Plant Quarantine Central Sulawesi
This study aims to analyze the influence of job satisfaction and career development on employee performance at the Animal, Fish, and Plant Quarantine Office of Central Sulawesi. The population in this study were all employees at the Animal, Fish, and Plant Quarantine Office of Central Sulawesi, totaling 59 people. The sampling technique used saturated sampling where the entire population became respondents in this study. Data were collected through questionnaires and analyzed using multiple linear regression analysis. Before testing the hypothesis, the data were tested through validity tests, reliability tests, and classical assumption tests including normality tests, multicollinearity tests, and heteroscedasticity tests. The results of the study indicate that partially job satisfaction has a significant effect on employee performance, and career development also has a significant effect on employee performance. Simultaneously, job satisfaction and career development have a significant effect on employee performance. The coefficient of determination shows that 58.8% of the variation in employee performance can be explained by job satisfaction and career development, while the rest is influenced by other factors outside the research model. The implications of this study indicate that increasing job satisfaction and implementing effective career development programs are important strategies in improving employee performance in government agencies, especially at the Animal, Fish, and Plant Quarantine Office of Central Sulawesi
Copyright (c) 2026 Stephani Pratiwi Tumonggi, Andi Indriani Ibrahim, Harnida Wahyuni Adda, Mohammad Ega Nugraha https://creativecommons.org/licenses/by-sa/4.0
An Analysis of The Roles of Key Players In The Governance of Civil Service Neutrality During The 2020 South Sumatra Regional Elections
This research focuses on the extent to which the neutrality of the Aparatur Sipil Negara (ASN) is achieved through the implementation of the Pemilihan Kepala Daerah 2020 (Pilkada) which were held simultaneously in almost all regions of Indonesia. This is considering that the neutrality of ASN can be said to be one of the keys to success in holding honest and fair general elections. In conducting a further review of the implantation of ASN Neutrality in the 2020. Pilkada which is analyzed based on the theory put forward by Sarah and Steve (1997). The method used in this research is descriptive qualitative with an inductive approach. Data collection techniques, documentation, and observation with 4 research informants, namely from Bawaslu Provinsi Sumatera Selatan and Komisi Aparatur Sipil Negara. In conclusion, the ACTORS analysis in responding to reports of violations of ASN neutrality is reviewed from the theory put forward by Sarah Cook and Steve (1997) based on the dimensions of Authority, Confidence and Competence, Trust, Opportunities, Responsibilities, and Support have an impact on the success of following up ASN neutrality in South Sumatera. The advice that the author can give is that those who have the authority to determine the appointment, transfer and dismissal of ASN are no longer political officials, that is but the highest career officials in the region.
Copyright (c) 2026 Shelly Aulia Ramadhanti, Andy Alfatih, Katriza Imania https://creativecommons.org/licenses/by-sa/4.0
Evaluation of the Implementation of Blockchain Technology in Financial Transactions in the Public Sector: Systematic Literature Review
Blockchain technology is increasingly seen as a disruptive instrument in strengthening transparency and accountability in public financial management, especially in the midst of increasing demands for clean and responsive governance, but its implementation still faces conceptual and empirical gaps related to effectiveness and institutional readiness. This study aims to systematically evaluate the application of blockchain in the context of public finance by identifying key benefits, structural challenges, and best practices that are developing in the global literature. The method used is a Systematic Literature Review (SLR) based on the PRISMA protocol with the main data source from the Scopus database, resulting in 30 selected articles that were analyzed through a bibliometric approach and qualitative content analysis to map research trends and dominant themes. The results show that blockchain significantly increases transparency through a distributed and immutable system of record, as well as strengthens accountability through automated verification mechanisms, although its implementation is constrained by regulatory complexity, digital infrastructure limitations, and organizational resistance. In addition, the literature review is still dominated by the issue of transparency and technological innovation, while the audit and corruption prevention dimensions are relatively underexplored. This study concludes that blockchain has strategic potential in transforming public financial governance, but its success is highly dependent on the readiness of the regulatory ecosystem, technological capacity, and stakeholder acceptance. The implications of this study include strengthening integration between governance theory and technology adoption, as well as providing a strategic framework for policymakers in optimizing blockchain implementation
Copyright (c) 2026 Arviona Zahra Sophia, Lulus Kurniasih https://creativecommons.org/licenses/by-sa/4.0
The influence of sharia compliance and company reputation on customer decisions in using the services of Indonesian Islamic banks in the city of Palembang with trust as an intervening variable
The development of the Islamic banking industry in Indonesia shows a positive trend, but customer decisions in using Islamic bank services are still influenced by various factors, including sharia compliance, company reputation, and trust. This study aims to analyze the influence of sharia compliance and company reputation on customer decisions in using the services of Bank Syariah Indonesia in Palembang City with trust as an intervening variable. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to 150 respondents of Bank Syariah Indonesia customers in Palembang City who were selected using purposive sampling techniques. Data analysis was carried out using the Structural Equation Modeling method based on Partial Least Square (SEM-PLS). The results of the study show that sharia compliance does not have a significant effect on customer decisions or trust, and is not able to be mediated by trust. On the other hand, company reputation has a positive and significant effect on customer decisions and trust, and trust has been proven to be able to mediate the influence of company reputation on customer decisions. In addition, trust also has a positive and significant effect on customer decisions. The conclusion of this study emphasizes that company reputation and trust are dominant factors in influencing customer decisions, while sharia compliance has not yet become the main consideration, so Islamic banking needs to strengthen its image and trust to increase customer interest
Copyright (c) 2026 Sonia Ramadhan, Peny Cahaya Azwari, Rinol Sumantri https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Literacy and Financial Self-Efficacyon Consumptive Behavior: The Moderating Role of Impulse Buying among QRIS Users in Palembang
The development of digital payment systems in Indonesia, particularly the use of QuickResponseCodeIndonesianStandard(QRIS),hasinfluencedchangesin people’s financial behavior, especially among the younger generation. This study aims to analyze the effect of financial literacy and financial self-efficacy on consumptive behavior in the use of QRIS with impulse buying tendency as a moderating variable. This researchemployedaquantitative approach.The research data were collected through a questionnaire distributed to respondents using an online surveymethod. The sampleconsistedof 204 Generation Z respondents who use QRIS in Palembang City selected through purposive sampling technique. The collected data were analyzed using the Structural Equation Model–Partial Least Square (SEM-PLS) method. The results show that financial literacy and financialself-efficacyhavea negativeand significanteffect on consumptivebehavior, indicatingthatthehighertheleveloffinancialliteracyandindividuals’confidence in managing finances, the lower the level of consumptive behavior. However, impulsebuyingtendencyisnotabletomoderatetherelationshipbetweenfinancial literacyandfinancialself-efficacyonconsumptivebehavior.Thisstudycontributes tothedevelopmentofliteraturerelatedtofinancialbehaviorinthedigitalpayment era and provides practical implications for improving financial awareness and better financial management.
Copyright (c) 2026 Refa Gustia, Peny Cahaya Azwari, Muhammad Rusdi https://creativecommons.org/licenses/by-sa/4.0
The Role of Digital Financial Literacy in Moderating the Influence of Digital Payments on Overspending Behavior Among Generation Z in Surabaya
This study aims to examine how perceived ease of use and perceived usefulness of digital payment systems influence overspending behavior among Generation Z in Surabaya, with digital financial literacy as a moderating variable. The study employed a quantitative approach using a survey method. Data were collected from 151 Generation Z respondents residing in Surabaya who actively use digital /payment systems. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software to test the relationships between variables. The findings reveal that both perceived ease of use and perceived usefulness have a significant positive effect on overspending behavior. Furthermore, digital financial literacy moderates these relationships, reducing the tendency of overspending by enhancing financial awareness and self-control in digital transactions. The results highlight the importance of strengthening digital financial literacy among young consumers to ensure sustainable digital financial behavior. Policymakers, fintech firms, and educators can use these findings to design educational programs that promote responsible financial habits, supporting broader economic stability and inclusive digital growth.
Copyright (c) 2026 Kaisya Dinsa Novfrida, Ira Wikartika, Fani Khoirotunisa https://creativecommons.org/licenses/by-sa/4.0
Implementation of Circular Economy Practices in Sustainable Business Models: Evidence from a Home-Based Convection Industry
This study aims to analyze the implementation of circular economy practices in a home-based convection industry and examine their contribution to sustainable business development and the promotion of green lifestyles within the surrounding community. Methods: This study employs a qualitative research approach with a case study design focusing on Konveksi Mande. Data were collected through in-depth interviews, observation, and documentation involving key informants, operational employees, and community members. The data were analyzed using qualitative techniques, including data reduction, data display, and conclusion drawing. Results: The findings indicate that circular economy practices have been implemented through the 5R principles, namely reduce, reuse, recycle, recovery, and repair, although the level of implementation varies. The reduce principle is strongly applied through material efficiency and production control, while reuse, recycle, and recovery are implemented at a moderate level through waste collection and collaboration with external parties. However, the repair principle has not yet been implemented, indicating limitations in internal innovation capabilities. The implementation of these practices contributes to environmental sustainability by reducing textile waste, generating economic benefits through additional income, and enhancing social awareness by encouraging green lifestyle adoption. Implications: This study provides practical implications that SMEs can adopt simple and feasible circular economy practices to support sustainability and contribute to the literature by highlighting the role of small-scale industries in promoting circular economy and green lifestyles. Future research is recommended to explore innovation strategies and apply quantitative approaches to strengthen the generalizability of findings.
Copyright (c) 2026 Dharmwan P Hadad , Noviarti, Yuli Setiawan, Teguh Rifandi https://creativecommons.org/licenses/by-sa/4.0
The Role of Tax Modernization in Mediating the Relationship Between Tax Literacy and Tax Compliance of the Millennial Generation
One of the key components in the tax system's efficiency and the long-term viability of government income is tax compliance. Taxpayer compliance is influenced by cognitive factors such as knowledge of tax laws and procedures, as well as by law enforcement and oversight measures. Tax compliance in the millennial taxpayer cohort is associated with tax literacy and taxpayer interaction with the tax administration system, which has undergone a technology-based revolution. The purpose of this study is to examine the impact of tax literacy on tax compliance and the role of tax modernization in mediating this association among millennial taxpayers. The study uses a quantitative approach with a survey method of 101 individual millennial taxpayers in Kediri City who have Taxpayer Identification Numbers and meet their tax obligations. The Sobel Test was used in conjunction with linear regression and mediation analysis to analyze the data. With an explanatory power of 54.4%, the study's findings demonstrate that tax literacy has a favorable and substantial impact on tax compliance. Tax literacy also has a beneficial and noteworthy impact on tax reform, accounting for 51.2% of the explanation. The multiple regression analysis shows that tax literacy and tax modernization, taken together, account for 56.2% of tax compliance. According to the Sobel test, tax literacy and tax compliance are partially mediated by tax modernization. Millennials' tax compliance, as evidenced by their adoption and use of the improved tax management system, appears to be impacted by their understanding of taxation
Copyright (c) 2026 Fifi Putri, Imarotus Suaidah, Siti Isnaniati https://creativecommons.org/licenses/by-sa/4.0
The The Influence of Digital Payment Usage and Understanding of Islamic Financial Literacy on Consumer Behavior With Self-Control as A Moderating Variable
The presence of increasingly widespread internet networks and rapid technological developments have brought changes to people's consumption patterns. This development opens up opportunities for innovation in digital financial technology, such as digital payments. Digital payment is a payment system that offers a variety of conveniences to society, especially for the millennial generation and generation Z, where this generation grew up amidst the development of information technology. It is now hoped that the ease of obtaining adult information will make it easier for the younger generation to access and understand sharia financial literacy and to have high self-control so that they are able to respond wisely to the convenience offered by digital payments. This research aims to obtain empirical facts regarding the influence of digital payments and sharia financial literacy on the consumer behavior of the millennial generation and generation Z in Banten province with self-control as a moderating variable. This research is quantitative research with purposive sampling as the sampling method. Data was obtained by distributing questionnaires in Google form to 118 respondents. The data analysis method used is Multiple Linear Regression and Moderated Regression Analysis (MRA) with SPSS IBM Statistics 25 software. The results of this research show that the Digital Payment variable has a positive effect on the Consumptive Behavior variable. Meanwhile, the Sharia Financial Literacy variable has no significant effect on the Consumer Behavior Variable. Self-Control does not moderate the influence of Digital Payment on consumptive behavior and Self-Control also does not moderate the influence of Sharia Financial Literacy on consumptive behavior. The contribution of the influence of the Digital Payment and Sharia Financial Literacy variables to the Consumptive Behavior variable after the moderating variable (Self Control) is 14.5%, the remaining 85.5% is influenced by other variables not examined in this research. Keywords: digital payment, sharia financial literacy, consumer behavior, self-control, generation Z
Copyright (c) 2026 Nurlatifah Umi Oktafiani Latifah, Efi Syarifudin https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Organizational Commitment And Work Competency On Employee Performance At The Morowali Regent's Office
This study aims to analyze the influence of organizational commitment and work competence on employee performance at the Morowali Regent's Office. This study uses a quantitative approach with an associative research design. The study population was all civil servants working at the General Section of the Morowali Regent's Office, with a census sampling technique, resulting in 109 respondents. Data were collected through a closed-ended questionnaire using a five-point Likert scale arranged based on indicators of organizational commitment, work competence, and employee performance. Data analysis was conducted using multiple linear regression with the help of SPSS version 25 software, through stages of validity testing, reliability, classical assumption testing, and partial and simultaneous hypothesis testing. The results of the study indicate that organizational commitment has a positive and significant effect on employee performance, as well as work competence which is proven to have a positive and significant effect on employee performance. Simultaneously, organizational commitment and work competence have a significant effect on employee performance. This finding indicates that improving civil servant performance is not only determined by technical abilities, but also by psychological attachment and employee loyalty to the organization. The implications of this study emphasize the importance of strengthening organizational commitment and developing work competence through continuous training as a basis for formulating human resource management policies in the local government environment.
Copyright (c) 2026 Megar, Andi Indriani Ibrahim, Yobert Kornelius, Riswandi Palawa https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Characteristics of Customers Experiencing Non-Performing Loans (NPL) Using a Data Mining Approach (Case Study at PT. Pegadaian (Persero) Makale Branch Service Unit)
Non Performing Loan, Customer Characteristics, Data Mining, Clustering, Pawnshops
Copyright (c) 2026 Sylventer Iven, Marchelin, Elisabet Pali https://creativecommons.org/licenses/by-sa/4.0
Strategies For Optimizing Corporate Income Tax In Sharia Cooperatives
This study aims to analyze corporate income tax optimization strategies in Sharia cooperatives through fiscal reconciliation, utilization of tax incentives under Article 31E, and the treatment of zakat. The research employs a qualitative case study approach using financial statement data of KSPPS An Nahl Berkah Jatim for the 2024 fiscal year, complemented by limited interviews with cooperative management. Data were analyzed using fiscal reconciliation techniques, tax calculation simulations, Effective Tax Rate (ETR) analysis, and a fiscal sensitivity model. The results indicate that the cooperative successfully optimized its tax burden, reflected in an Effective Tax Rate (ETR) of 14.81%, which is lower than the statutory tax rate of 22%. The application of Article 31E incentives and accurate fiscal adjustments contributed to this efficiency. Furthermore, simulation results show that treating zakat as a deductible expense reduces tax payable and improves tax efficiency. However, the absence of standardized zakat allocation and documentation limits the full utilization of these tax benefits. The findings imply that tax optimization in Sharia cooperatives is influenced not only by regulatory compliance but also by internal governance, particularly in managing Islamic social finance instruments such as zakat. This study contributes to the integration of tax planning and Islamic finance and provides practical implications for cooperatives and policymakers.
Copyright (c) 2026 Lutfhi Husain, Siti Aminah, Puji Rahayu https://creativecommons.org/licenses/by-sa/4.0
Mangroves as a Pillar of the Blue Economy: Potential and Challenges in Climate Change Mitigation
The significant increase in carbon dioxide emissions in Indonesia poses a major threat to the sustainability of natural ecosystems and the economic resilience of coastal communities. In response to this threat, the concept of the blue economy emerged as an approach that balances economic growth and ecosystem conservation. One of the important climate change mitigation efforts is the planting and cultivation of mangroves, which are known to have a high capacity to absorb and store carbon. This study aims to identify the potential and challenges of mangrove management in supporting the blue economy and climate change mitigation, with a focus on Kebumen Regency, Indonesia. Using quantitative approaches and Structural Equation Modeling (SEM-PLS), this study analyzes public perceptions of environmental sustainability, financial motivation, governance, community participation, cultural and social values, as well as environmental risks and their impact on people's intentions to support the blue economy. The results show that perceptions of environmental sustainability, financial motivation, and social culture have a significant influence on the intention to support the blue economy, but these influences are limited to contexts involving complex institutional and management factors. The intention to support the blue economy turns out to have a negative effect on blue economy outcomes, such as the quality of life of coastal communities and the preservation of coastal ecosystems, which shows that there are structural obstacles and uncertainties that need to be overcome to achieve more optimal results. This study suggests the importance of integrating economic, social, and environmental aspects in sustainable blue economy-based mangrove management.
Copyright (c) 2026 Ajeng Faizah Nijma Ilma, Rinny Apriliany Zakaria, Tri Wahyu Yuliani, Anandhiya Intan Prabandari https://creativecommons.org/licenses/by-sa/4.0
Examining Value Co-Creation as Moderator in Brand Image and Loyalty Relationship in Halal Cosmetics
This study examines the influence of customer experience and value co-creation on customer loyalty, with brand image as a mediating and moderating variable. It hypothesizes that both factors positively affect loyalty directly and indirectly through brand image. Methods: A quantitative survey was conducted with 350 Wardah cosmetic users selected through purposive sampling. Data were collected via an online questionnaire using a 5-point Likert scale. Variables include customer experience, value co-creation, brand image, and customer loyalty. Data were analyzed using PLS-SEM with SmartPLS. Results: Findings show that customer experience significantly influences brand image, and brand image significantly affects customer loyalty. Value co-creation also has a direct positive effect on customer loyalty. Brand image mediates the relationship between customer experience and customer loyalty and moderates the effect of value co-creation on customer loyalty by strengthening it. ImplicationsCompanies should enhance customer experience and promote value co-creation to strengthen brand image and loyalty. Future research should apply longitudinal designs and include additional variables to improve generalizability and deepen insights into customer behavior dynamics
Copyright (c) 2026 conny, Juharsah, Dzulfikri Azis Muthalib, Harmiaty Bahar https://creativecommons.org/licenses/by-sa/4.0
Forging Brand Commitment through Service Quality and Customer Experience: The Moderating Role of Customer Trust
This study aims to analyze the influence of service quality and customer experience on brand commitment, with brand image as a mediating variable and customer trust as a moderating variable among car customers in Kendari City. Methods: This study employed an explanatory quantitative approach. Methods: This study employed an explanatory quantitative approach. A total of 200 car customers in Kendari City were selected using purposive sampling. Data were collected through a structured questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Results: The findings indicate that service quality and customer experience have significant effects on brand image and brand commitment. Brand image was found to mediate the relationship between service quality, customer experience, and brand commitment. In addition, customer trust significantly strengthens the effect of brand image on brand commitment. These results show that better service quality and more positive customer experience contribute to stronger brand image and higher customer commitment to the brand. Implications: The results suggest that automotive companies need to improve service quality, create positive customer experiences, strengthen brand image, and build customer trust to sustain long-term customer relationships. This study is limited to car customers in Kendari City and uses a cross-sectional design. Therefore, future studies are recommended to expand the research area, apply a longitudinal design, and include other relevant variables to provide a more comprehensive understanding of brand commitment
Copyright (c) 2026 Ambo Masse, Ami Nurhayati, Astil Harli Roslan, Nofal Supriaddin, Syahra https://creativecommons.org/licenses/by-sa/4.0
Auditor Competence and Audit Quality on Organizational Performance: The Moderating Role Of Extrinsic Rewards
This study examines the effect of upper management support on audit quality and auditor competence, as well as their impact on organizational performance, with extrinsic rewards as a moderating variable. Methods: This research employs a quantitative, explanatory design using a cross-sectional approach. The study was conducted on 240 auditors in Southeast Sulawesi using a census method. Data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The results show that upper management support has a positive and significant effect on audit quality and auditor competence. Furthermore, audit quality and auditor competence significantly influence organizational performance. However, extrinsic rewards do not moderate the relationships between audit quality and organizational performance, nor between auditor competence and organizational performance. Implications: These findings imply that organizational performance is more influenced by internal structural support and professional competence than external reward systems. Future research is suggested to explore other moderating variables to better explain performance improvement
Copyright (c) 2026 Ichsanuddin Akbar, Rohsita Amalyah Rasyid, Syahrir, Arifin, Astil Harli Roslan https://creativecommons.org/licenses/by-sa/4.0
Strategy to improve operational performance through organizational capacity, internal process management and innovation with digitalization operations as an intervening variable (Case Study on PT. Juan Sinergi Abadi)
Digital transformation is a strategic need for project-based service companies, including interior contractors, to increase efficiency and competitiveness. However, the success of digitalization does not only depend on technology, but also on the organization's internal readiness. This research aims to analyze the role of organizational capacity, internal process management, and innovation in improving operational performance through digitalization at PT. Juan Sinergi Abadi. The method used was a mixed method with a sequential explanatory design, starting with a quantitative analysis using SEM-PLS on 60 employees, then continued with a qualitative approach through FGD and SWOT, IFE-EFE, IE Matrix, and QSPM analysis. The results of the study show that organizational capacity, internal process management, and innovation are the main factors in encouraging the implementation of operational digitalization. This digitalization has been proven to improve operational performance, especially in project time efficiency, cost control, and quality of work results. Qualitative findings reinforce that digital integration is able to align organizational capabilities, work processes, and innovation more effectively. Strategically, the company is in a hold and maintain position with a focus on strengthening digital systems and standardizing processes. This research contributes to the development of strategic management and provides practical implications for improving operational performance based on integrated digitalization
Copyright (c) 2026 Zaenal, Mombang Sihite, Lola Fitria Sari https://creativecommons.org/licenses/by-sa/4.0
The Influence of Entrepreneurial Motivation, Innovation on Business Sustainability Moderated by Limited Resources in MSMEs in Bulukumba Regency
This study aims to analyze the influence of entrepreneurial motivation and innovation on business sustainability and to examine the moderating role of limited resources in Micro, Small, and Medium Enterprises (MSMEs) in Bulukumba Regency. This research employs a quantitative approach by distributing questionnaires to MSME actors in Bulukumba Regency. The analysis focuses on the relationships between entrepreneurial motivation, innovation, and business sustainability, with limited resources tested as a moderating variable. The findings indicate that entrepreneurial motivation does not have a significant effect on business sustainability, suggesting that psychological motivation alone is insufficient without adequate technical and financial competencies. In contrast, innovation has a positive and significant effect on business sustainability, highlighting the importance of creativity and product adaptation in maintaining competitive advantage. Furthermore, the moderating analysis shows that limited resources do not moderate the relationship between entrepreneurial motivation and business sustainability. However, limited resources significantly weaken the influence of innovation on business sustainability, indicating that constraints in capital, technology, and human resources hinder the effectiveness of innovative strategies. These findings imply that strengthening innovation capabilities is essential for MSME sustainability. Therefore, MSME actors are encouraged to improve managerial literacy, optimize the use of digital technology, and enhance collaborative networks among business actors to overcome resource limitations and strengthen collective business resilience.
Copyright (c) 2026 Aslinda Anwar, Ismail Rasulong, Muchriady Muchran, Andi Mappatompo https://creativecommons.org/licenses/by-sa/4.0
The Effect of Time Management on the Academic Achievement of Students Working in Tana Toraja Regency
This study aims to analyze the effect of time management on the academic achievement of students who work in Tana Toraja Regency. This study uses a quantitative approach with a simple regression analysis method. The population in this study is the number of students who work while studying in Tana Toraja Regency, with the sampling technique using the lemeshow formula with a maximum estimate of 5%. Data were collected through questionnaires distributed to respondents and analyzed using SPSS Version 23 data processing. The results of the study indicate that time management has a positive and significant effect on the academic achievement of students who work with the results of the t-test calculation on the time management variable t count> t table with a value of 11.267> 1.985. This means that the better the student's ability to manage time, the higher the academic achievement achieved.
Copyright (c) 2026 Nurlela, Chrismesi Pagiu, Rati Pundissing https://creativecommons.org/licenses/by-sa/4.0
The Effect of Tax Treaties on Foreign Investment Receipts in Indonesia
The purpose of this study is to assess how the Tax Treaty (x) affects Indonesia's (Y) foreign investment receipts. All countries that have a Tax Treaty or double tax avoidance agreement with Indonesia constitute the population of this study, and 26 countries were selected as examples using purposive sampling inclusion criteria. The direct linear analysis method was used for this study. Secondary data is used in the data collection approach of this study, namely the documentation method. Official publications from government agencies provide data, which are then entered into the data panel covering the years 2020–2024 and analyzed using IBM SPSS software. According to the findings of this study, the Tax Treaty has little impact on foreign investment in Indonesia. The regression findings, which resulted in a significance value of 0.102, which is higher than 0.05, support this conclusion. As a result, this study shows that the Tax Treaty has little influence on the movement of foreign investment into Indonesia during the study. Based on these findings, foreign investors choose to invest in Indonesia for a variety of reasons, not just because of the Tax Treaty law.
Copyright (c) 2026 Novanda Lutfi, Puji Rahayu, Moch.wahyudi https://creativecommons.org/licenses/by-sa/4.0
Regional Disparities and Determinants of Poverty in Papua: Klassen Typology Analysis and Panel Data Regression
This study was conducted to analyze economic development imbalances in various districts/cities in Papua and the determinants of poverty levels by applying Klassen's typology and panel data regression. The results of mapping using Klassen's typology indicate that most districts/cities in Papua are located in Quadrant IV (relatively underdeveloped areas) with lower average per capita income and economic growth compared to the provincial average. This situation is generally experienced by isolated mountainous and coastal areas that face problems in terms of infrastructure, accessibility, and dependence on traditional primary sectors. Meanwhile, panel data regression analysis using the Fixed Effect Model reveals that per capita income and income inequality (Gini Ratio) contribute positively and significantly to an increase in poverty rates. Conversely, the Human Development Index (HDI) has a negative and significant influence, indicating that improvements in the quality of education, health, and living standards can help reduce poverty rates. Meanwhile, economic growth and the open unemployment rate (Unemp) do not show a significant impact in explaining poverty variations. These findings indicate that Papua's development strategy needs to focus on strengthening the HDI and more equitable distribution of development outcomes so that economic growth can have a more inclusive impact
Copyright (c) 2026 Sanefaro Infun J, Evi Gravitiani, Sarjiyanto https://creativecommons.org/licenses/by-sa/4.0
Gender-Based Regional Planning in Poverty Alleviation in the Strategic Area of Subosukawonosraten, Central Java
This study aims to examine the effects of women’s parliamentary representation, the Gender Development Index (GDI), regional gross domestic product (GDP) per capita, and female labor force participation on poverty reduction in the Subosukawonosraten strategic region of Central Java. The study hypothesizes that all independent variables negatively influence poverty. The research employs a quantitative approach using panel data from seven districts/cities over the period 2012–2024. A Random Effect Model (REM) regression is applied after conducting model selection tests, including the Breusch–Pagan LM, Chow, and Hausman tests. The data are obtained from official statistical publications, and variables include poverty rate, women’s representation, GDI, GDP per capita, and female labor participation. The results indicate that women’s parliamentary representation (coefficient = −1.047; p = 0.001) and GDP per capita (coefficient = −1.312; p = 0.000) have a significant negative effect on poverty, confirming their critical role in poverty alleviation. In contrast, GDI and female labor force participation show no statistically significant direct effects, suggesting their influence may be indirect or mediated by other factors. These findings imply that strengthening women’s political participation and promoting regional economic growth are effective strategies for reducing poverty. Policymakers should integrate gender-inclusive governance with economic development programs. Future research is recommended to incorporate mediating variables and mixed-method approaches to better capture the complex dynamics of gender and poverty.
Copyright (c) 2026 Marina Ramdhani Ciptaningtyas, Bhimo Rizky Samudro, Sarjiyanto, Arif Rahman Hakim https://creativecommons.org/licenses/by-sa/4.0
The Household Income Potential Through Fish Farming In Abandoned Yard Ponds: A Case Study In Pasang Village, Enrekang Regency
Fish ponds constructed by the village government in Pasang Village, Enrekang Regency, have not been optimally utilized and are largely abandoned. This study aims to analyze the potential for increasing household income through fish farming in abandoned yard ponds and to identify the supporting and inhibiting factors. A mixed methods approach, combining qualitative descriptive and quantitative analysis, was employed. Data were collected through interviews, questionnaires, and field observations conducted in Pasang Village, Maiwa District, Enrekang Regency. The findings indicate that revitalizing abandoned ponds has significant potential to enhance household income. However, several key constraints were identified, including limited capital, lack of technical knowledge in fish farming, and low community participation in sustainable pond management. Strengthening technical assistance and institutional support is essential to maximize the economic benefits of these underutilized resources.
Copyright (c) 2026 Bahruddin Bahruddin, Rudy Arfah, Pidiya Aliman https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Digital Tax Literacy On Formal Compliance Of Individual Taxpayers Following NIK-NPWP Integration
This research seeks to examine the extent to which digital tax literacy influences the formal compliance of individual taxpayers subsequent to the NIK-NPWP integration at the Kediri Pratama Tax Service Office. Employing a quantitative methodology with an explanatory design, cross-sectional data were gathered in December 2025 from 58 active taxpayer respondents who had successfully completed the NIK-NPWP matching process. The measurement instrument was subjected to validation through a pilot examination of 30 respondents (r-table = 0,361) and subsequently analyzed via simple linear regression utilizing SPSS version 27. Empirical findings confirm that digital tax literacy exerts a positive and statistically significant influence on formal compliance (t-count = 5,765 > t-table = 1,673; sig = 0,000; β = 0,497). The coefficient of determination R² = 0,372 reveals that 37,2% of the variance in formal compliance is attributable to digital tax literacy. These findings corroborate the integrative theoretical framework of the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM), explaining that digital tax literacy strengthens both the perceived usefulness and perceived ease of use of digital tax systems. The practical implications of this research highlight the critical need for a digital tax literacy program structured around four core dimensions: comprehension of NIK-NPWP regulatory provisions, proficiency in operating DGT Online and e-Filing platforms, cognizance of taxpayer rights and obligations, and technical problem-solving capabilities. Keywords: Digital Tax Literacy, Formal Compliance, NIK-NPWP, TPB, TAM
Copyright (c) 2026 Mutiatus Shalihah, F Fauziyah, Ahmad Yani https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Relationship Marketing And E-Service Quality On Customer Loyalty Through Customer Satisfaction
This study aims to analyze the effect of relationship marketing and e-service quality on customer loyalty through customer satisfaction among Shopee users in Malang City. The rapid development of e-commerce has increased competition among platforms, making customer loyalty an important factor for business sustainability. Therefore, companies need to understand the factors that influence customer loyalty. This research uses a quantitative approach with a survey method. Data were collected through online questionnaires distributed to 112 respondents using purposive sampling techniques. The analysis method used Partial Least Square (PLS) to test the relationship between variables. The results show that relationship marketing has a positive and significant effect on customer satisfaction, while e-service quality does not significantly affect customer satisfaction. Furthermore, e-service quality and customer satisfaction have a positive and significant effect on customer loyalty. However, relationship marketing does not directly affect customer loyalty. Customer satisfaction is proven to mediate the relationship between relationship marketing and customer loyalty, but it does not mediate the effect of e-service quality on customer loyalty. The findings indicate that customer satisfaction plays a crucial role in strengthening customer loyalty. Companies are advised to focus on improving relationship marketing strategies and enhancing customer experience to maintain long-term loyalty.
Copyright (c) 2026 Nila Kusumawati, Siti Asiyah, Muhammad Agus Salim https://creativecommons.org/licenses/by-sa/4.0
Evaluating Institutional Drivers of the Knowledge-Practice Gap: A Mixed-Methods Study on the Transition to Entrepreneurial Practice
Despite the increasing integration of entrepreneurship into business school curricula, a persistent "knowledge-practice gap" remains, where students struggle to translate theoretical literacy into real-world business execution. Drawing on Social Cognitive Career Theory (SCCT), this study evaluates the efficacy of the university ecosystem—comprising Entrepreneurial Culture, Teaching, and Education—in driving students through the developmental chain toward Entrepreneurial Practice. Utilizing a Mixed-Methods Explanatory Sequential Design, quantitative data was first collected from 139 business students and analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) to test nine hypothesized paths. This was followed by qualitative Key Informant Interviews (KII) with seven selected participants to decode the "why" behind the statistical findings. The results reveal that while Entrepreneurial Teaching serves as a significant driver of both Mindset and Competence, the formal Curriculum (Education) and Institutional Culture often fail to directly stimulate the transition to practice. Qualitative findings suggest that this "structural disconnect" is fueled by pedagogical rigidity and perceived systemic barriers, such as financial constraints and a focus on academic compliance over market agility. The study concludes that for universities to move beyond "theoretical literacy," they must transition toward agile, practitioner-integrated models that foster individual agency and functional mastery. These findings provide a clear roadmap for educational leaders to bridge the knowledge-practice gap and equip the next generation of leaders with the practical skills needed for effective entrepreneurial leadership. Keywords: entrepreneurship education; entrepreneurship practice; knowledge-practice gap; mixed-method research; social cognitive career theory
Copyright (c) 2026 Daniel Kurniawan, Damelina Basauli Tambunan https://creativecommons.org/licenses/by-sa/4.0
Stock Investment Risk Analysis Using the Value at Risk (VAR) Method
This study aims to analyze stock investment risk using the Value at Risk (VaR) method with a qualitative approach. The main focus of the study is to understand how investors interpret risk and how the VaR concept is understood and applied in investment decision-making practices. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Informants in this study were selected through purposive sampling, namely stock investors who have experience in investment activities and a basic understanding of risk. Data analysis was conducted using an interactive analysis model that includes data reduction, data presentation, and conclusion drawing, with data validity maintained through triangulation and member checks. The results show that most investors have recognized the importance of risk in stock investment, but understanding of the Value at Risk (VaR) method is still uneven. Investors with a financial background tend to better understand and utilize VaR in determining risk tolerance limits and investment strategies, while other investors rely more on an intuitive approach. There is a gap between the theoretical concept of VaR and its implementation in the field, caused by the complexity of the calculation, limited financial literacy, and psychological factors such as emotions and speculative behavior. Nevertheless, VaR still holds significant potential as a risk management tool if supported by adequate understanding and the use of financial technology. In conclusion, the application of the Value at Risk (VaR) method in stock investment is still suboptimal, but it has high relevance in helping investors manage risk more measurably. This research contributes to the understanding of risk management practices from an investor behavioral perspective and emphasizes the importance of integrating technical and psychological approaches in investment decision-making.
Copyright (c) 2026 Siti Aisyah, Abdul Wahab, Marjono, Prayetno, Nicholas Renaldo https://creativecommons.org/licenses/by-sa/4.0
The Role of Brand Image as a Moderator in the Influence of Social Media, Online Prices, and Customer Reviews on Purchasing Decisions in E-Commerce
This study aims to analyze the influence of social media, online prices, and customer reviews on purchasing decisions in e-commerce with brand image as a moderating variable. The research method used is a quantitative approach with an associative research type. Data were collected by distributing questionnaires to consumers who have made purchases on e-commerce platforms, using a purposive sampling technique. Data analysis was conducted using the Partial Least Squares (PLS-SEM) method and Moderated Regression Analysis (MRA) to test the role of moderating variables. The results show that social media, online prices, and customer reviews partially and simultaneously have a positive and significant influence on purchasing decisions. Social media can increase purchasing interest through interactive and informative content, online prices are a primary consideration in choosing a product, while customer reviews play a role in building consumer trust. In addition, brand image is proven to moderate the relationship between social media, online prices, and customer reviews on purchasing decisions by strengthening the influence of all three variables. The conclusion of this study is that purchasing decisions in e-commerce are influenced by a combination of digital marketing factors and brand perceptions. Therefore, business actors are advised to optimize the use of social media, set competitive prices, manage customer reviews well, and build a strong brand image to increase consumer trust and loyalty.
Copyright (c) 2026 Evi Sirait, Riani Prihatini Ishak, Vera Selviana Adoe, Damaris Yvette Koli, Andry Mochamad Ramdan https://creativecommons.org/licenses/by-sa/4.0
Working to Live or Living to Work? Coffee Shop Employees' Perspectives on Work-Life Balance
This study aims to understand the experiences of coffee shop employees in balancing work-life and personal life (Work-Life Balance / WLB) through a case study on Man of Culture. This study uses a qualitative approach through in-depth interviews with four employees. The results show that work-life balance is defined as the ability to manage time, maintain boundaries between work and personal life, and is supported by work flexibility. In addition, the fulfillment of psychological needs in Self-Determination Theory (SDT), namely autonomy, competence, and social relatedness, has been shown to play an important role in supporting the creation of this balance. These findings indicate that work-life balance is not only influenced by the aspect of working time, but also by the psychological experiences of employees in the work environment.
Copyright (c) 2026 Vivian Osbert Lee, Vicky Sharon Lie, Erris Kusumawidjaya https://creativecommons.org/licenses/by-sa/4.0
The Influence of Coping Strategy on Work Stress The Role of Moderation and Emotional Resilience On Sandeq Seafood Restaurant Workers
Work stress among restaurant employees significantly affects productivity and psychological well-being yet is frequently overlooked. This study examines the effect of coping strategy on work stress and the moderating role of emotional resilience, grounded in the Job Demands-Resources (JD-R) Model and the Transactional Model of Stress and Coping (Lazarus & Folkman, 1984). A quantitative causal-associative approach was applied to 87 employees of Sandeq Seafood Restaurant, Makassar, selected from 110 permanent staff via the Slovin formula. Data were collected through a Likert-scale questionnaire and analysed using Moderated Regression Analysis (MRA) with SPSS 26. Results indicate that coping strategy has a significant negative effect on work stress (β = -0.705; p = 0.000), and emotional resilience significantly moderates this relationship (β interaction = -0.038; p = 0.000), strengthening the stress-reducing effect of coping strategy. The final model explains 54.1% of the variance in work stress (R² = 0.541). These findings suggest that restaurant management should design training programmes that simultaneously enhance employees' coping abilities and emotional resilience.
Copyright (c) 2026 Andreas Junaedi Abdulah, Andi Risfan Rizaldi, A Nur Achsanuddin UA https://creativecommons.org/licenses/by-sa/4.0
Islamic Performance Index for Measuring Compliance Performance in Islamic Banks (A Study of Bank Syariah Indonesia)
This study aims to analyze the compliance performance of Islamic banks using the Islamic Performance Index (IPI). The Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio (ISIR) were selected to measure this performance. Bank Syariah Indonesia, as the largest Islamic bank in Indonesia, was selected as the object of the study, and data was taken from its 2021-2024 annual report. The results show that Bank Syariah Indonesia's PSR and ZPR continued to increase from 2020-2024, while its ISIR continued to decline. This explains that Bank Syariah Indonesia is allocating more of its financing to profit-sharing financing, with a proportion of 44.5%. Its social contribution to the community is increasing because zakat payments increased to 0.06% of total assets. Furthermore, non-halal income is decreasing to only 0.01%. Compliance with Sharia principles and BSI's attention to social aspects will increase public trust.
Copyright (c) 2026 Istutik Istutik, Hedher Tuakia https://creativecommons.org/licenses/by-sa/4.0
Implementation of The Merdeka Belajar Kampus Merdeka (MBKM) Curriculum in Addressing The Problems of Economic Education In The Era of Disruption and Society 5.0 at Jambi University
Facing the era of disruption and Society 5.0, the field of education plays an important role in improving the quality of human resources. Therefore, the government has implemented the Merdeka Belajar Kampus Merdeka (MBKM) curriculum. This study aims to understand the implementation of the MBKM curriculum in addressing economic education issues in the era of disruption and Society 5.0, to examine its effectiveness, and to identify solutions to overcome obstacles in its implementation. This research employs a qualitative method with a descriptive design. Informants were selected using a purposive sampling technique, involving students as key informants and additional informants including the Head of the Economics Education Study Program, the Secretary of the Social Science Education Department, and several economics education lecturers at Jambi University, Indonesia. Data were collected through observation, interviews, and documentation, and analyzed using Nvivo 12 software. The results show that: (1) the implementation of the MBKM curriculum provides a positive direction for the development of students' skills through experiential learning; (2) the effectiveness of MBKM is reflected in students’ improved knowledge and skills, particularly in critical thinking, creativity, and collaboration; and (3) solutions for implementation require continuous curriculum adjustments and improvements. The implications of this study indicate that the MBKM curriculum can address the challenges of economic education in the era of disruption and Society 5.0 if implemented optimally and continuously evaluated. This study also suggests the need for strengthening curriculum design, institutional readiness, and collaboration with stakeholders to enhance the effectiveness of MBKM in higher education. Keywords: MBKM, economic education problems, disruption era, Society 5.0
Copyright (c) 2026 Noviatri Indah Puspita Sari, Rosmiati, Mayasari https://creativecommons.org/licenses/by-sa/4.0
The Effect of ESG Disclosure on Financial Performance and Company Value With an Independent Board of Commissioners As A Moderation in JII Companies
This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on financial performance projected by Return on Assets (ROA) and firm value projected by Tobin’s Q. Furthermore, this study aims to examine the role of Independent Commissioners as a moderating variable in the relationship between ESG disclosure on financial performance and firm value in issuers listed on the Jakarta Islamic Index (JII). This research uses a quantitative approach with secondary data obtained from annual reports and sustainability reports. The population in this study are companies listed on the Jakarta Islamic Index (JII) for the 2022-2024 period. The sampling technique used purposive sampling method. Data analysis was performed using multiple linear regression techniques and Moderated Regression Analysis (MRA) to test the moderation effect with the help of statistical software. The results of this study are expected to contribute academically regarding the importance of ESG disclosure in increasing the value and performance of Sharia companies in Indonesia. The findings of this study are predicted to prove the positive influence of ESG on profitability (ROA) and market response (Tobin’s Q), as well as confirming the effectiveness of Independent Commissioners in strengthening these relationships to mitigate greenwashing risks.
Copyright (c) 2026 Putri Wahyuni, Rahma Wijayanti https://creativecommons.org/licenses/by-sa/4.0
The Influence of Green Investment, Environmental Disclosure, and Good Corporate Governance on the Financial Performance of Mining Companies in Indonesia
This study aims to analyze the influence of Green Investment and Environmental Disclosure and Good Corporate Governance on the financial performance of companies as measured using Return on Asset (ROA) and Return on Shares in mining companies listed on the Indonesia Stock Exchange during the period 2019-2024. The background of this research is based on the increasing attention to sustainability and environmental management issues in the mining sector which has a significant impact on the environment and has the potential to affect the company's financial performance. This study uses a quantitative approach with a panel data regression analysis method. The research sample consisted of 21 companies obtained through purposive sampling techniques with data sourced from annual financial statements, company sustainability reports and OWN ratings. The results of the study show that Green Investment does not have a significant effect on the company's financial performance, both as measured by Return on Asset (ROA) and Return on Shares. Environmental Disclosure has a positive and significant effect on ROA, but does not have a significant effect on Stock Return. Meanwhile, Good Corporate Governance did not show a significant influence on ROA or Share Return. These findings indicate that sustainability and corporate governance practices have more impact on a company's internal financial performance than on the capital market response in the short term, particularly in the mining sector.
Copyright (c) 2026 Uul Ukhudiah, Zaenal Arifin https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Literacy, Self-Control, and Peer Environment on Financial Management in Gen Z in Selong City
This study aims to determine the effect of financial literacy, self-control, and peer environment on the financial management of Generation Z in Selong City. This research uses a quantitative approach with a causal associative research design that aims to understand the relationship and influence between two or more variables. The sampling technique used is purposive sampling with a total sample of 100 respondents. The data analysis technique employs multiple linear regression analysis using SPSS version 22. The results of this study indicate that financial literacy has no significant effect on financial management. Self-control has a positive and significant effect on financial management. The peer environment also has a positive and significant effect on financial management. Simultaneously, financial literacy, self-control, and peer environment have a significant effect on financial management..
Copyright (c) 2026 Nurul Arma Rohayanti, Qurratul Aini, Pahrudin https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Success and Acceptance of ERP SAP Implementation Using an Integrated UTAUT3 and DeLone & McLean (D&M) Model at PT Semen Padang
This study aims to analyze the determinants of User Satisfaction and its influence on Net Benefit in the implementation of SAP ERP at PT Semen Padang. The research model integrates UTAUT3 (Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Condition) with the DeLone & McLean IS Success Model (Information Quality, System Quality). A quantitative approach was applied using a Likert-scale survey distributed to 251 active SAP users from various job levels, with data analyzed using Structural Equation Modeling (SEM) based on Confirmatory Factor Analysis (CFA) in AMOS. The results indicate that Performance Expectancy (β = 0.256; p < 0.001), Effort Expectancy (β = 0.357; p < 0.001), Facilitating Condition (β = 0.189; p = 0.006), Information Quality (β = 0.262; p < 0.001), and System Quality (β = 0.179; p = 0.009) have a significantly positive effect on User Satisfaction, whereas Social Influence (β = 0.055; p = 0.410) is not significant. Furthermore, User Satisfaction shows a significant positive influence on Net Benefit (β = 0.183; p = 0.020). The structural model demonstrates a good level of model fit across multiple goodness-of-fit indices and model stability based on Hoelter’s Critical N. These findings confirm that expected performance, ease of use, technical support conditions, and both information and system quality are key determinants of User Satisfaction. The practical implications encourage the organization to continuously improve system and information quality, strengthen technical support, and enhance user competency to maximize the value of SAP ERP in supporting operational performance and strategic decision-making at PT Semen Padang.
Copyright (c) 2026 Yanuardi Yanuardi, Vera Pujiani, Alfitman https://creativecommons.org/licenses/by-sa/4.0
Food Security Based on Livelihood Assets: The Dominant Role of Financial Capital in Rural Areas for Sustainable Development
Food security issues have become a top priority in the Sustainable Development Goals (SDGs), particularly in efforts to meet basic human needs. The concept of food security is no longer limited to availability, but also encompasses access, which is influenced by livelihood assets. This study aims to analyze household food security in supporting SDG 2 based on the Sustainable Livelihood Approach in rural areas. A mixed-methods approach was employed, with a quantitative dominance through surveys of 100 households, analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that financial capital has a significant effect on food security and serves as a full mediator in the relationship between livelihood assets and food security. Human, social, physical, and natural capital do not have a direct significant effect, but exert indirect influence through financial capital. These results support the entitlement theory, which states that economic capacity determines access to food. Therefore, household food security in rural areas is more strongly determined by economic capacity than by resource availability, making access the dominant factor in achieving food security.
Copyright (c) 2026 Risma Nurmilah, Ismet Ismetullah, Evi Martaseli, Venita Sofiani, Dine Meigawati https://creativecommons.org/licenses/by-sa/4.0
The Influence of Social Media Influencers and Investment Motivation on Stock Purchase Intention, Moderated by Fear of Missing Out (FOMO), in the Capital Market Among Students of the University of Mataram
This study aims to analyze the influence of social media influencers and investment motivation on stock purchase intention, with Fear of Missing Out (FOMO) as a moderating variable among students of the University of Mataram. The hypotheses proposed are that social media influencers and investment motivation have a positive and significant effect on stock purchase intention, and that FOMO moderates these relationships. This research employs a quantitative approach with a causal associative design. The population consists of 235 students who are members of the Capital Market Study Group (KSPM) at the University of Mataram, with a sample of 100 respondents selected using random sampling techniques. Data were collected through a questionnaire based on a 5-point Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results show that social media influencers have a positive and significant effect on stock purchase intention, with an original sample value of 0.518, a T-statistic of 6.214, and a p-value of 0.000. Investment motivation also has a positive and significant effect on stock purchase intention, with an original sample value of 0.389, a T-statistic of 7.677, and a p-value of 0.000. Furthermore, FOMO is found to strengthen the influence of social media influencers on stock purchase intention, with an original sample value of 0.079, a T-statistic of 1.974, and a p-value of 0.048, while it weakens the influence of investment motivation on stock purchase intention, with an original sample value of -0.140, a T-statistic of 2.927, and a p-value of 0.003. The implications of this study highlight the importance of social and psychological factors in shaping investment behavior. Future research is recommended to expand the research scope and include additional variables to obtain more comprehensive results.
Copyright (c) 2026 ginanjar wisnu alparizi, Didy Ika Supryadi, Abdurrahman https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Customer Experience And Perceived Value On Brand Loyalty Through Customer Satisfaction A Case Study Of Mie Gacoan
This study aims to examine the effect of customer experience and perceived value on brand loyalty through customer satisfaction among Mie Gacoan consumers in Kediri City. A quantitative survey method was employed involving 170 respondents who had purchased Mie Gacoan products at least three times. Data were collected through an online questionnaire using a five-point Likert scale and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0. The findings reveal that perceived value has a positive and significant effect on customer satisfaction and brand loyalty. Customer satisfaction also significantly influences brand loyalty and mediates the relationship between perceived value and brand loyalty. In contrast, customer experience does not significantly affect customer satisfaction or brand loyalty, either directly or indirectly. These results imply that strengthening perceived value through product quality, price fairness, and service consistency is more important in fostering satisfaction and sustaining brand loyalty at Mie Gacoan Kediri.
Copyright (c) 2026 Wella Desintan Widika; Servina Nadya https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Technology and Financial Literacy Towards Financial Inclusion in Rural Communities Padamara, Sukamulia District, East Lombok Regency
Despite the rapid growth of global fintech, rural Indonesia still faces a financial inclusion gap, with the national index at 75.02% but the rural index at only 70.13% (OJK, 2024). This study examines the influence of financial technology and financial literacy on financial inclusion in Padamara Village, East Lombok. Using a descriptive quantitative approach with a pre-post survey design, a population of 5,443 people was sampled with 100 respondents through purposive sampling (Slovin formula, 10% margin of error). Primary data from a Likert scale questionnaire (Pearson Product Moment validity, Cronbach's Alpha reliability >0.70) were analyzed using SPSS 27, including descriptive statistics, Lilliefors normality test, and Paired Samples T-test. The results showed a significant increase post-intervention: financial technology scores from 1.94 (low) to 3.60 (high), financial literacy from 1.94 (low) to 3.59 (good), and financial inclusion from 1.87 (low) to 3.68 (high), all with p=0.001. The conclusion proves that both factors have a positive and significant effect on financial inclusion. Practical implications recommend that the Financial Services Authority (OJK) and village governments integrate fintech-literacy education programs.
Copyright (c) 2026 Lalu Sopian Hidayat, Lalu Hamdani Husnan https://creativecommons.org/licenses/by-sa/4.0
The Influence of TikTok Shop and Brand Awareness on the Purchase Intentions of Mybellin Blush-On
This study aims to determine and analyze the influence of TikTok Shop and Brand Awareness on the Purchase Intention of Maybelline blush-on products among students of the Faculty of Economics and Business at PGRI Adi Buana University Surabaya. The rapid development of social media, especially TikTok, has changed marketing strategies and consumer behavior through the concept of social commerce which integrates entertainment, interaction, and transactions within a single digital platform. This research used a quantitative approach with a survey method by distributing questionnaires to 90 female students of the Faculty of Economics and Business at PGRI Adi Buana University Surabaya who actively use TikTok and have seen or interacted with Maybelline blush-on products through TikTok Shop. The sampling technique used was non-probability sampling with an accidental sampling method. Data analysis was conducted using multiple linear regression analysis with SPSS, including validity tests, reliability tests, classical assumption tests, t-tests, and F-tests. The results of this study indicate that TikTok Shop has a positive and significant effect on purchase intention, Brand Awareness has a positive and significant effect on purchase intention, and TikTok Shop and Brand Awareness simultaneously have a significant effect on purchase intention of Maybelline blush-on products among students of the Faculty of Economics and Business at PGRI Adi Buana University Surabaya
Copyright (c) 2026 Ida Ilham Ramadhan, Suharyanto https://creativecommons.org/licenses/by-sa/4.0
The Implementation of the Mukhabarah Contract and Its Impact on Farmers’ Well-being in Mallongilongi Village
This study aims to analyze the implementation of the mukhabarah contract and its impact on farmers’ welfare in Mallongilongi Village. The background of this study is based on the discrepancy between profit-sharing practices in the field and the principles of justice in Islamic economics. This study employs a qualitative approach using a case study design. Data were collected through observation and interviews, then analyzed descriptively. The results indicate that mukhabarah practices are still dominated by verbal agreements without clear documentation, potentially leading to a lack of transparency in profit-sharing. Additionally, a tendency toward profit-sharing that is not yet fully fair was identified, which impacts the low level of well-being among some farmers. From an Islamic economic perspective, these conditions do not yet reflect the principles of justice, balance, and public interest. Strengthening the understanding of Sharia contracts and improving the profit-sharing system to make it fairer are necessary, and these should serve as the foundation for further research.
Copyright (c) 2026 Wanda Wulandari, Muh. Alim Fasieh, H. Mukhtar Yunus, Jumaedi Nagga https://creativecommons.org/licenses/by-sa/4.0
Development of a Conceptual Model of Organizational Culture Engagement: A Literature Synthesis Approach
This study aims to construct and develop a conceptual model of Organizational Culture Engagement through a literature synthesis approach. Three important steps were taken during the process: 1. Editing and rechecking the collected data, especially regarding completeness, clarity of meaning, and consistency of meaning between variables. 2. Organizing and arranging the data collected into the required structure. 3. Analyzing: applying accepted theories, methodologies, and principles to further analyze the results of data organization to reach conclusions that answer the research objectives. According to the study's findings, employee engagement and organizational culture dimensions interact to generate organizational culture engagement. The work environment that affects employee behavior and attitudes is shaped by aspects of organizational culture, including roles, accomplishments, support, innovation and risk-taking, attention to detail, results orientation, people orientation, team orientation, stability, and aggressiveness.
Copyright (c) 2026 Randi Tangdialla, Dian Intan Tangkeallo, Ade Lisa Matasik https://creativecommons.org/licenses/by-sa/4.0
Driving Performance Through Motivation: How Productive Behavior Mediates Employee Performance in a Government Revenue Institution
The present research investigation examines the effect of work motivation on employee performance, both in a direct manner and through an indirect mechanism through productive behavior functioning as a mediator. A quantitative explanatory research design utilizing survey-based data was implemented from 91 employees of a government institution in Nusa Tenggara Barat, Indonesia. Data were gathered using structured questionnaires and subsequently analyzed employing IBM SPSS Statistics 23, employing validity and reliability assessments, classical regression assumption examinations, multiple linear regression, determination coefficient analysis, F-statistics, t-statistics, and the Sobel test. The findings demonstrate that work motivation exerts a significant effect on productive behavior and employee performance, and that productive behavior, in turn, shows a positive and statistically significant impact on employee performance. The Sobel test confirms that productive behavior partially acted as an intermediary in the relationship linking work motivation and employee performance. These results emphasize the importance of enhancing employee motivation and productivity in enhancing performance outcomes, offering practical contributions to human resource management within public-domain organizations.
Copyright (c) 2026 Lalu Rahmat Iqbal, Abdul Azis Bagis https://creativecommons.org/licenses/by-sa/4.0
The Impact of Digital Competence and Organizational Climate on Employee Performance: An Analysis of the Mediating Role of Work Motivation at UPT PLN Malang
This study aims to analyze the influence of Organizational Climate on Employee Performance with Work Motivation as a mediating variable at UPT PLN Malang. The main hypothesis states that Organizational Climate has a positive direct and indirect effect through Work Motivation on Employee Performance. The study used a quantitative design with the SEM-PLS approach that is able to handle latent variables and data that are not necessarily normally distributed. A sample of 98 employees was randomly selected stratified by division and position. Data were collected through a structured questionnaire that has been tested for validity and reliability. The analysis focused on evaluating the measurement model and the structural model using bootstrapping to test the significance of the paths. The results indicate that Organizational Climate has a significant positive effect on Work Motivation and Employee Performance, with Work Motivation partially mediating the relationship. The findings emphasize the importance of creating a conducive organizational climate and increasing motivation for optimizing employee performance. Practical implications include the development of motivational training, effective communication, and a trust-based management system at UPT PLN Malang. Further studies are recommended using longitudinal data to strengthen causal findings.
Copyright (c) 2026 Dwi Danesty Deccasari Danesty, Dwi Danesty Deccasari https://creativecommons.org/licenses/by-sa/4.0
The Effect of Profitability, Leverage, and Company Size on Earnings Per Share of Property and Real Estate Companies on the IDX Main Board for the 2021-2024 Period
This study analyzes the effect of profitability, leverage, and company size on company value using a quantitative approach. This type of research is quantitative research with descriptive and associative methods. The data used are secondary data in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange during a certain period. Sampling was carried out using a purposive sampling technique, resulting in a number of companies that meet the research criteria for further analysis. The data analysis method used is SEM PLS with partial and simultaneous hypothesis testing to evaluate the significance of the influence of independent variables on the dependent variable. The results of the study indicate that profitability has a positive and significant influence on company value, while leverage shows a significant negative influence and company size has a significant positive influence.
Copyright (c) 2026 Evi Maria, Dwi Danesty Deccasari Danesty https://creativecommons.org/licenses/by-sa/4.0
The Impact of Green Economy Initiatives at Universities on Student Expenditures: A Case Study of the Gridwiz E-Bike Program and Water Refill Station at Mataram University
This study aims to analyze the impact of green economy implementation at Mataram University on student spending through the Gridwiz E-Bike and Water Refill Station (WRS) programs. This study uses a quantitative approach with a pre–post quasi-experimental design and comparison groups to measure the microeconomic impact of green campus initiatives. Data were collected from active students through a structured questionnaire covering variables of green economy implementation, student spending, student engagement, and financial literacy. Data were analyzed using Paired Samples T-test. Results show that the implementation of green economy programs contributes positively to student financial efficiency. The higher the intensity of E-Bike and Water Refill Station usage, the lower the monthly spending on transportation and bottled water consumption. This study provides empirical evidence that green campus initiatives not only support environmental sustainability but also improve student economic well-being, providing practical insights for universities to design sustainability policies aligned with the Sustainable Development Goals (SDGs).
Copyright (c) 2026 Fiki Adrian, Diswandi https://creativecommons.org/licenses/by-sa/4.0
Infrastructure Divergence And Its Impact On Economic Growth In West Nusa Tenggara
Infrastructure growth in West Nusa Tenggara (NTB) has shown uneven development at both the regional and sectoral levels in the last 10 years. This study examines how road, electricity and water infrastructure across the regions of NTB affect the economic growth considering interregional development divergence. An empirical approach was taken through panel data regression estimation with Random Effects specification, covering 100 observation units. Results indicate that there is a positive but insignificant relationship between that water infrastructure and economic growth, while road and electricity infrastructure have a positive and significant relationship. Although the models ability to explain variations in economic growth is relatively limited, the simultaneous effect of the three types of infrastructure remains significant. Overall, these findings that infrastructure contribution to the economic growth does not have a homogenous effect on the growth of regions. The results suggest the need for integrated infrastructure development policies that focus on improving service quality and road network connectivity need to be considered.
Copyright (c) 2026 Nur Fadilah, Wahyunadi https://creativecommons.org/licenses/by-sa/4.0
Asset Security and User Satisfaction Drive Public Asset Value in Indonesia
This study investigates the determinants of public asset value in local government, focusing on the roles of asset inventory, maintenance, and security, with user satisfaction as a mediating variable. The research addresses how these asset management practices influence public asset value directly and indirectly through user satisfaction. A quantitative explanatory design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through a structured Likert-scale questionnaire from 30 respondents involved in asset management across multiple government agencies. The analysis included evaluation of measurement and structural models, as well as mediation testing bootstrapping. The results show that asset security has a positive and significant effect on both user satisfaction and public asset value, while asset inventory significantly influences user satisfaction but not asset value directly. Asset maintenance does not exhibit a significant effect on either variable. User satisfaction significantly affects public asset value and mediates the relationships between asset inventory and security with asset value. These findings indicate that public asset value is driven more by perceived usability and security than by administrative or routine maintenance processes. The study contributes to theory by integrating technical and user-centered perspectives in asset management and offers practical implications for policymakers to prioritize asset security and user-oriented strategies to enhance the effectiveness and value of public assets.
Copyright (c) 2026 Syamsul Risal, Rahmawati, Muammar Khaddapi https://creativecommons.org/licenses/by-sa/4.0
Analysis of Human Capital Plan Implementation In Improving Human Resource Performance at PT Furnimate Creation (PT FMC)
This study aims to analyze the implementation of a human capital plan to support the effectiveness of human resource management at PT Furnimate Creation (PT FMC), a furniture and interior design company. The background of this study is based on the importance of human resources as a strategic asset in creating competitive advantage, as well as the existence of a research gap that shows that studies related to the implementation of an integrated human capital plan in project-based and customization companies are still limited. This study uses a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observations, and documentation, involving the company's management and employees. Data analysis techniques were carried out using an interactive analysis model that includes data reduction, data presentation, and conclusion drawing, and its validity was tested through triangulation of sources, techniques, and time. The results of the study indicate that the implementation of the human capital plan at PT Furnimate Creation (PT FMC) has been carried out in a structured manner through aspects of competency-based recruitment, employee training and development, performance assessment using a balanced scorecard approach, and a compensation system tailored to employee contributions. This implementation has been proven to support increased employee productivity and performance. However, several obstacles remain, such as limitations in the development of specialist competencies and the suboptimal integration between HR planning and the company's business strategy. The conclusions of this study indicate that human capital planning plays a crucial role in improving the effectiveness of HR management and supporting organizational sustainability. Therefore, a more integrated and long-term HR development strategy is needed to enhance company competitiveness.
Copyright (c) 2026 Ilham Baihaqi Baharsyah, Rhian Indradewa, Muhammad Dhafi Iskandar, Unggul Kustiawan https://creativecommons.org/licenses/by-sa/4.0
The Role of Business Contracts in Minimizing the Risks of Corporate Cooperation
Intercompany collaboration is an integral strategy in the dynamics of the modern business world, but it carries with it various potential risks that can lead to losses and disputes. In this context, business contracts play a crucial role not only as a basis for agreements but also as a legal instrument for managing and minimizing collaboration risks. This study aims to analyze the role of business contracts as a risk allocation mechanism and examine the factors that contribute to their ineffectiveness in minimizing risk in practice. This research uses a normative legal method with a statutory and conceptual approach. The legal materials used consist of primary legal materials in the form of laws and regulations, as well as secondary legal materials in the form of books and journals relevant to contract law. The analysis was conducted qualitatively with a descriptive-analytical approach. The research results show that, theoretically, business contracts function as risk allocation instruments capable of identifying, distributing, and controlling risks in corporate collaborations. However, in practice, contracts often fail to perform this function optimally because they are drafted without adequate risk analysis, use standardized templates, and lack operational clauses. Therefore, a risk-based contract development approach is needed, emphasizing risk identification, allocation of responsibilities, and the formulation of clear and applicable clauses. Thus, a properly drafted business contract not only provides legal certainty, but also serves as an instrument for preventing disputes and protecting the interests of the parties in corporate cooperation. Keywords : business contracts, risk mitigation, corporate cooperation, risk allocation
Copyright (c) 2026 Mulyani Santoso https://creativecommons.org/licenses/by-sa/4.0
The Influence of Career Adaptability and Work Motivation on Employee Performance Mediated by Work Engagement
This study aims to analyze the influence of career adaptability and work motivation on employee performance mediated by work engagement. This study uses a quantitative approach with a population of 97 State Civil Apparatus (ASN) at OPD Kecamatan Ngaliyan, Semarang City. Data were processed using SPSS software version 29. Data analysis techniques include respondent descriptions, variable descriptions, validity tests, reliability tests, F tests, R² tests, t tests, and Sobel Tests. The results of the study state that career adaptability has a positive effect on work engagement, work motivation has a positive effect on work engagement, career adaptability has a positive effect on employee performance, work motivation has a positive effect on employee performance, work engagement has a positive effect on employee performance, work engagement mediates the effect of career adaptability on employee performance, and work engagement mediates the effect of work motivation on employee performance.
Copyright (c) 2026 Dwi Nur Fitriani, Lie Liana https://creativecommons.org/licenses/by-sa/4.0
The Influence of Advertising Personalization and Trust on Retail Purchase Decisions Through Gen Z Consumer Engagement in Palopo City
This study aims to analyze the influence of personalization and trust on retail product purchasing decisions, with Gen Z consumer engagement in Palopo City as a mediator variable. The research approach used was quantitative, with data analysis using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS software. Data were collected through questionnaires distributed to Generation Z respondents in Palopo City. The results showed that personalization and trust do not directly influence purchasing decisions. However, both have a positive and significant influence when mediated by consumer engagement. This finding confirms that the higher the level of consumer engagement in the interaction process with a product or service, the stronger the influence of personalization and trust in driving purchasing decisions. Thus, consumer engagement plays a key role in linking personalization and trust strategies to purchasing decisions for retail products in Palopo City. Therefore, it can be concluded that neither personalization nor trust has a direct influence on purchasing decisions, but has an indirect influence through consumer engagement with retail products in Palopo City.
Copyright (c) 2026 Fitrah Rianti Fitrah, Suhardi M. Anwar, Muhammad Aqsa https://creativecommons.org/licenses/by-sa/4.0
How Product Quality and Safety Drive Wardah Skincare Purchase Intention: The Moderating Role of Influencers
We investigate whether product quality and product safety shape the intention to buy Wardah skincare. This study also tests if influencers can strengthen that link. This study involved 100 Wardah skincare users recruited via purposive sampling technique. Data were collected using a 5-point Likert scale questionnaire and analyzed with PLS-SEM. The results reveal that perceptions of product quality and safety have a significant positive impact on purchase intention. Surprisingly, the role of influencers did not significantly moderate the relationship between product quality, safety, and purchase intention. This indicates that consumers prioritize functional value and safety assurance over promotional figures. The key takeaway for brands: invest in better formulation and clear safety certification first. Use influencers mainly to educate customers about ingredients, not just for endorsements. Future work could add brand trust or perceived risk and reach a wider sample. Practically, marketing budgets should prioritize product R&D and BPOM certification over paid influencer posts.
Copyright (c) 2026 Yuhaniza Nahdhiyah, Pahrudin Pahrudin, Rohaeniyah Zain https://creativecommons.org/licenses/by-sa/4.0
E-Service Quality and E-Loyalty in Online Travel Platforms: Evidence from East Indonesian Users
This study wants to find out how electronic service quality (e-servqual) affects electronic loyalty (e-loyalty) among Traveloka users in Kendari City, Indonesia. The study looks at how the quality of digital services offered by an online travel platform affects users' loyalty, especially their plans to use the site again and tell others about it. While prior research has extensively examined the correlation between service quality and client loyalty in e-commerce, empirical investigations concentrating on online travel platforms in emerging nations are still somewhat scarce. Specifically, research examining the influence of electronic service quality on user loyalty within online travel agents (OTAs) in Eastern Indonesia remains limited. This study adds to the body of research by looking at how the quality of e-services affects e-loyalty in the digital travel service environment. Methods: This study used a survey method and a quantitative explanatory approach. We got information from 100 people who had used the Traveloka app in Kendari City. We employed purposive sampling to get the data, and we used structured questionnaires to do so. We used SPSS software to look at the association between e-service quality and e-loyalty by using descriptive statistics and simple linear regression. Results: The findings demonstrate that e-service quality exerts a favorable and significant influence on e-loyalty among Traveloka users. This shows that customers are more likely to stick with the platform if it has better service, a more reliable system, is easier to use, and is safer for transactions. What it means: The results show how important it is to improve the quality of electronic services in order to keep customers coming back in the competitive online travel company operations. Implications: The results highlight the importance of improving electronic service quality in order to strengthen customer loyalty in the competitive online travel industry. Practically, the findings suggest that online travel platforms should continuously enhance system performance, usability, and security features to maintain long-term user engagement and loyalty.
Copyright (c) 2026 Muhammad Suriyadarman Rianse, Muhammad Fajar Salemaku, Najarudin https://creativecommons.org/licenses/by-sa/4.0
Implementation Of SIPD in Budget Planning at BPKAD Palu City
To improve regional financial management, the government has implemented a Regional Information System (SIPD). This study aims to analyze the implementation of SIPD in the budget planning process at the Palu City Regional Financial and Asset Management Agency (BPKAD), while identifying obstacles encountered and corrective measures to improve the quality of its implementation. The approach used in this study is a descriptive qualitative method by collecting data through observation, documentation studies and interviews, and making the Palu City BPKAD Office the research object. Data analysis was carried out referring to the analysis model of Miles and Huberman (1984). The results of this study indicate that the implementation of SIPD at the Palu City BPKAD has been going quite well, efficiently and effectively, although it still requires further development. These findings are evident in the increased efficiency and accountability in the budget planning process. The main obstacles identified include system delays when accessed simultaneously by multiple users, internet connection disruptions, and potential server overload. Addressing efforts are carried out through regular data backups, coordination with the development team for bug reporting, improving network stability, updating devices and infrastructure, and holding regular discussion forums with the Palu City Regional Apparatus Organizations (OPD). Keywords : Regional Financial and Asset Management Agency (BPKAD); Palu City; Budget Planning; Regional Information System (SIPD)
Copyright (c) 2026 Fitria, Femilia Zahra, Jurana, Masruddin https://creativecommons.org/licenses/by-sa/4.0
Use of Biometric Data on Crypto Platforms in the Perspective of Islamic Economics
Advances in digital technology, particularly in blockchain-based financial systems, have driven the increasingly widespread use of cryptocurrency in society. As the use of crypto platforms grows, security has become a primary concern, leading many platforms to adopt biometric authentication technologies such as fingerprint and facial recognition. This study aims to analyze the use of biometric data on crypto platforms and assess its suitability from an Islamic economic perspective. From an Islamic economic perspective, the use of biometric data on crypto platforms is fundamentally permissible because it does not involve elements of gharar, maysir, or riba; however, its use must adhere to the principle of benefit, protect privacy, and not cause harm to users. Thus, biometric technology is acceptable within the Islamic economy provided it is managed securely, transparently, and in accordance with Sharia principles.
Copyright (c) 2026 Dea Amanda Wulandari, Sukron Makmun, Kisanda Midisen, Sakum, MH Ainulyaqin https://creativecommons.org/licenses/by-sa/4.0
The The Role of Fintech Financing and Influencer Marketing on the Marketing Performance of MSMEs with Innovation Product as Variables Mediation
This study aims to analyze the effect of FinTech financing and influencer marketing on MSMEs’ marketing performance, with product innovation serving as a mediating variable. The research is motivated by the growing importance of digital financial access and digital marketing strategies in enhancing MSMEs’ competitiveness, as well as the limited integration of digital finance and digital promotion within a single comprehensive conceptual framework. A quantitative approach with explanatory research design was employed. Data were collected through questionnaires distributed to 109 MSME owners who have utilized FinTech financing and influencer marketing strategies. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 4.0. The findings indicate that FinTech financing has a positive and significant effect on both marketing performance and product innovation. Influencer marketing does not have a significant direct effect on marketing performance, but it has a positive and significant effect on product innovation. Product innovation significantly enhances MSMEs’ marketing performance. Mediation analysis reveals that product innovation partially mediates the relationship between FinTech financing and marketing performance and fully mediates the relationship between influencer marketing and marketing performance. The R² values indicate strong predictive power, and the model demonstrates high predictive relevance. These findings confirm that digital financial resources and digital promotional strategies do not automatically improve marketing performance unless they are transformed into strategic capabilities through product innovation. This study extends the Resource-Based View (RBV) by integrating digital finance and digital marketing into a resource–capability–performance framework within the MSME context.
Copyright (c) 2026 Arbiya Magfiroh Rohmi, Sriyono Sriyono https://creativecommons.org/licenses/by-sa/4.0
The Role of Islamic Financial Literacy, Religiosity, and Trust in Sharia Compliance in Fostering Islamic Bank Reputation and Adoption of Sharia-Compliant Services
This study investigates the impact of Islamic Financial Literacy, Religiosity, Islamic Bank Reputation, and Trust in Sharia Compliance on the Adoption of Islamic Banking Products in West Nusa Tenggara, Indonesia. A cross-sectional survey of 300 respondents was conducted using a structured questionnaire, with data analyzed through Structural Equation Modeling (SEM) using Smart PLS software. The findings reveal that Islamic Financial Literacy and Religiosity significantly influence the Adoption of Islamic Banking Products, both directly and indirectly, via Islamic Bank Reputation. Trust in Sharia Compliance moderates the relationship between Islamic Bank Reputation and Adoption, amplifying its effect. The measurement items were validated through a pilot test, ensuring their reliability and validity. This study offers theoretical and practical insights for Islamic banking institutions, emphasizing the importance of financial literacy, religiosity, and trust in fostering customer adoption of Islamic banking products.
Copyright (c) 2026 Muaidy Yasin, Lalu Edy Herman Mulyono, Mohammad Najib Roodhi https://creativecommons.org/licenses/by-sa/4.0
The Effect of Poverty Levels and Minimum Wages on The Human Development Index in West Nusa Tenggara Province
This study aims to determine how poverty levels and minimum wages affect the Human Development Index (HDI) in West Nusa Tenggara Province from 2010 to 2024. This study is quantitative in nature because it is numerical and uses multiple linear regression analysis. This study uses secondary data in the form of time series data for the period 2010-2024 obtained from the Central Statistics Agency (BPS). The results show that, partially, the poverty level variable has a negative and significant effect on the human development index variable in NTB in 2010-2024, while the minimum wage variable partially has a positive and significant effect on the Human Development Index variable in NTB in 2010-2024. Then, simultaneously, the poverty rate and minimum wage variables affect the Human Development Index in NTB in 2010-2024.
Copyright (c) 2026 Baehaqi, Erika Suryaningsih, Ahmad Suhendri https://creativecommons.org/licenses/by-sa/4.0
The Role of Social Norms and Social Awareness in Forming the Intention to Pay Zakat: at LAZ Harfa Serang City
This study aims to analyze the influence of social norms on social awareness and intention to pay zakat, as well as the influence of social awareness on the intention to pay zakat. The study used a quantitative approach with a survey method of 124 Muslim respondents who met the criteria as muzakki at LAZ Harfa Serang City. Data analysis was carried out using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results showed that social norms had a positive and significant effect on social awareness with a t-statistical value of 21.954 and p-values of 0.000, and were able to explain 74% of the variance of social awareness (R² = 0.740). In addition, social norms also have a positive and significant effect on the intention to pay zakat with a t-statistical value of 2.793 and p-values of 0.005. Social awareness has been proven to have a positive and significant effect on the intention to pay zakat with a t-statistical value of 3.608 and p-values of 0.000. Simultaneously, social norms and social awareness were able to explain 85.3% of the variance in the intention to pay zakat (R² = 0.853), with an SRMR value of 0.075 which indicates a good model suitability. These findings confirm that social awareness plays an important role as a mechanism that bridges the influence of social norms on the intention to pay zakat. Therefore, strengthening social norms and increasing public social awareness is a key strategy in encouraging sustainable zakat compliance
Copyright (c) 2026 Raden Arisna, M. Sulaeman Jajuli https://creativecommons.org/licenses/by-sa/4.0
The Role of Halal Culinary Information on Social Media in Encouraging Purchase Intention of Pandeglang Regency Residents through the PLS-SEM Approach through Perceived Credibility
The development of social media has changed the way consumers obtain and evaluate halal culinary information, particularly in the context of food purchasing decision-making in Pandeglang Regency. This study aims to analyze the influence of halal culinary information on social media on perceived credibility and purchase intention, and to examine the role of perceived credibility in driving purchase intention for halal culinary in Pandeglang Regency. This study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (PLS-SEM) method. Data were collected through a survey of 142 respondents who are social media users and have experience accessing halal culinary information. The analysis results show that halal culinary information on social media has a positive and significant effect on perceived credibility and purchase intention for people in Pandeglang Regency. In addition, perceived credibility is also proven to have a positive and significant effect on purchase intention. These findings confirm that information credibility is an important mechanism that bridges halal culinary information on social media with consumer purchase intention in Pandeglang Regency. This study provides theoretical contributions to the development of halal marketing literature and practical implications for halal culinary entrepreneurs in designing credible and effective communication strategies through social media.
Copyright (c) 2026 Rokhman, M. Sulaeman Jajuli https://creativecommons.org/licenses/by-sa/4.0
The Effect of Contribution Income and Claim Expense on Underwriting Surplus/Deficit with Investment Results as a Moderating Variable in Sharia Life Insurance Companies Registered with the OJK for the 2018-2022 Period
The rapid development of the global economy, supported by massive technological advances, has led to an increase in the potential risks faced by humans in meeting their various life needs. As a result, the challenges in dealing with it are certainly becoming more complex, both in terms of direct and indirect impacts. The purpose of this study is to find out whether or not there is an influence of the various variables studied, Contribution Income (X1), Claim Expense (X2), Underwriting Surplus/Deficit (Y) and Investment Result (Z). This study uses a causal associative method using a quantitative approach. The results of this study show that the variable of contribution income to surplus/underwriting deficit has an effect with a value of sig. 0.021 < 0.05, the variable of claim expense to surplus/underwriting deficit has no effect with a value of sig. 0.105 > 0.05, the variable of investment income to surplus/underwriting deficithas no influence with the GIS value. 0.170 > 0.05, the variable income contribution to investment results has an effect on the value of sig. 0.040 < 0.05, the variable of claim expense on investment results has no effect on the value of sig. 0.703 > 0.05, the variable Income Contribution to Surplus/Underwriting Deficit through investment results as a moderating variable has no effect with a sig. value of 0.151 > 0.05, the variable of claim expense to surplus/Underwriting Deficit through investment results as a moderating variable has no effect with a sig. value of 0.141 > 0.05.
Copyright (c) 2026 Asrori, Sulaeman Jajuli, Budi Sudrajat https://creativecommons.org/licenses/by-sa/4.0
Unveiling the Impact of Brand Popularity on Consumer Satisfaction and Loyalty Among Halal Cosmetic Users
This study investigates the interplay between brand popularity, consumer satisfaction, and brand loyalty, focusing on Halal Cosmetics Users in Indonesia. As consumer preferences increasingly align with brands that resonate with their personal values, understanding the mechanisms driving brand popularity and loyalty becomes crucial. The research examines how brand popularity influences consumer satisfaction and, subsequently, brand loyalty. Utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis, the study finds that brand popularity significantly impacts both consumer satisfaction and brand loyalty, with consumer satisfaction serving as a critical mediator. These findings highlight the importance of effective brand positioning, strategic marketing, and maintaining high standards to foster strong consumer loyalty. The insights gained offer valuable implications for marketing strategies and brand management in the competitive halal cosmetics industry
Copyright (c) 2026 Buchori Muslim, M. Sulaeman Jajuli https://creativecommons.org/licenses/by-sa/4.0
Strategies For Developing Human Resources At Bumdes Bersama Jaya To Optimize The Economic Potential Of Village
This study aims to analyze human resource development strategies at BUMDes Bersama Jaya in order to optimize the economic potential of the village. The research approach used is qualitative with data collection techniques through in-depth interviews, observation, focus group discussions (FGD), and documentation studies. There were nine informants in this study, consisting of government officials, BUMDes managers, and community members involved, namely village and regional government officials, BUMDes administrators, and BUMDes partner communities. Data analysis was performed using Force Field Analysis (FFA) to identify and map the driving and restaining factors of BUMDes HR development. The results of the study show that the main driving factors for BUMDes human resource development come from external and social factors. Meanwhile, the dominant inhibiting factors include dysfunctional organizational structures, limited technical capacity of administrators, lack of ongoing training, non-standardized financial administration and reporting systems, and weak supervision and evaluation. Based on the FFA results, the human resource development strategy for BUMDes Bersama Jaya is directed at two main focuses, namely maintaining driving factors and weakening inhibiting factors through role classification strategies, financial and administrative capability strategies, institutional strategies, continuous learning strategies, and human resource strategies oriented towards governance. These strategies are expected to create a balance of forces for change so that BUMDes human resource development can proceed more effectively and sustainably.
Copyright (c) 2026 Elsa Fitri, Agusdin, Mukmin Suryatni https://creativecommons.org/licenses/by-sa/4.0
The Influence of Work-Life Balance and Emotional Intelligence on Employee Engagement through Job Satisfaction as an Intervening Variable in the Textile Industry
This research explores the role of work-life balance and emotional intelligence in shaping employee engagement, while also considering the mediating function of job satisfaction. Adopting a quantitative approach, data were collected through questionnaires distributed to 147 production employees in an Indonesian textile company. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the support of SmartPLS 4 software. The findings reveal that both work-life balance and emotional intelligence contribute significantly to enhancing job satisfaction and employee engagement. Furthermore, job satisfaction is found to partially mediate the relationship between these variables, indicating that improvements in work-life balance and emotional intelligence can indirectly strengthen employee engagement through increased satisfaction. These results underline the importance of organizational efforts to promote a healthier balance between professional and personal life, alongside the development of employees’ emotional capabilities. Such initiatives can foster more positive work attitudes and higher engagement levels. Future research is encouraged to incorporate additional organizational and psychological variables, as well as to examine these relationships across diverse industry settings.
Copyright (c) 2026 Breliana Rasita, Eneng https://creativecommons.org/licenses/by-sa/4.0
Audit Fees, Auditor Specialization, Time Budget Pressure, and KAP Sizes on Audit Quality
Using KAP sizes as a moderating variable, this study attempts to examine the impact of audit fees, auditor specialisation, and time-budget pressure on audit quality. This study analyzes secondary data from annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, using a quantitative approach. The purposively selected sample includes 38 companies with 114 data points. Moderated regression analysis (MRA) was conducted using SPSS 26. The results indicate that audit quality is not influenced by audit fees, auditor specialization, or time-budget constraints. Furthermore, the relationship between audit quality and these independent variables remains unaffected by KAP sizes. The results indicate that other components, such as compliance with audit standards, auditor independence, and the quality control system of the Public Accounting Firm, have a greater influence on audit quality.
Copyright (c) 2026 Galuh Chandra Rheisyta Putri, Bestari Dwi Handayani https://creativecommons.org/licenses/by-sa/4.0
Motivation, Self-Efficacy, and Technology on Employees’ Performance Perceptions: The Mediating Role of Knowledge Sharing at PT Brantas Abipraya (Persero)
This study is grounded in the gap that improvements in employees’ perceived performance in construction companies have not yet been comprehensively explained through the integrated roles of motivation, self-efficacy, knowledge management system (KMS) use, and knowledge-sharing behavior. Accordingly, this study aims to analyze the effects of intrinsic motivation, extrinsic motivation, self-efficacy, and KMS use on perceived performance, with knowledge-sharing behavior serving as a mediating variable. The study is based on Social Cognitive Theory and Self-Determination Theory, which emphasize the roles of psychological, motivational, and work-environment factors in shaping individual behavior and performance. A quantitative approach with a causal research design was employed. The population consisted of 812 employees from Operations Divisions I, II, and III of PT Brantas Abipraya (Persero), with a sample of 260 respondents selected through purposive sampling. The data were analyzed using SEM-PLS. The results indicate that intrinsic motivation, extrinsic motivation, self-efficacy, and KMS use have positive and significant effects on both knowledge-sharing behavior and perceived performance. Knowledge-sharing behavior also has a positive and significant effect on perceived performance and partially mediates all of these relationships. The dominant findings show that KMS use strongly promotes knowledge sharing, while knowledge sharing exerts the strongest effect on performance. Theoretically, these findings reinforce the relevance of both theories in the context of construction companies. Future studies are recommended to employ objective performance data, broaden the research setting, and incorporate additional variables to develop a more comprehensive model.
Copyright (c) 2026 Dimaz Yudha Pradipta Putra, Edo Chandra, Sukma Nurwibawa, Ahmad Syamil https://creativecommons.org/licenses/by-sa/4.0
The Effect of Transformational Leadership on Organizational Creativity: The Mediating Role of Innovation Culture in Public Sector Organizations
This study examines the influence of transformational leadership on organizational creativity with innovation culture as a mediating variable among employees of the Land Transportation Management Center (BPTD) Class II, West Nusa Tenggara Province, Indonesia. Employing a quantitative causal research design, data were collected from 176 respondents selected through proportional stratified random sampling from a population of 312 employees. Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS was used for data analysis. The results demonstrate that: (1) transformational leadership exerts a significant positive direct effect on organizational creativity (β = 0.221, p = 0.003); (2) transformational leadership significantly and positively influences innovation culture (β = 0.862, p = 0.000); (3) innovation culture significantly and positively affects organizational creativity (β = 0.681, p = 0.000); and (4) innovation culture partially mediates the relationship between transformational leadership and organizational creativity (indirect effect = 0.587, p = 0.000). These findings reveal that transformational leadership enhances organizational creativity not only directly but also indirectly through the cultivation of an innovation-oriented organizational culture. This study contributes to the public sector management literature by empirically demonstrating the critical mediating role of innovation culture in translating transformational leadership behaviors into creative organizational outcomes within a bureaucratic government institution.
Copyright (c) 2026 Muh Irpan, Siti Nurmayanti, Lalu Hamdani Husnan https://creativecommons.org/licenses/by-sa/4.0
The Effect of the Proportion of Female Directors and Independent Board of Commissioners on Financial Performance: Evidence from LQ-45 Companies on the Indonesia Stock Exchange 2022–2024
This study examines the influence of the proportion of female directors and independent board commissioners on corporate financial performance, measured by Return on Assets (ROA), among firms listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) over the 2022–2024 period. Employing a quantitative causal design, purposive sampling yielded 30 companies across three fiscal years, producing 88 panel data observations sourced from annual reports via the IDX portal and Thomson Reuters Eikon Refinitiv. Panel data regression was conducted using a Random Effect Model (REM) estimated through Estimated Generalized Least Squares (EGLS) with cross-section weighting in STATA to address heteroscedasticity and autocorrelation. Empirical findings reveal that the proportion of female directors (PDP) exerted a positive and marginally significant effect on ROA (β = 535.4451, p = 0.1278) at the 90% confidence level, partially supporting H1. Conversely, the proportion of independent commissioners (DKI) demonstrated no statistically significant effect on ROA (β = −13,446.2347, p = 0.6812), attributable to negligible variability in DKI values across sample firms (SD = 0.0042) arising from homogeneous compliance with Financial Services Authority (OJK) regulatory thresholds, thereby rejecting H2. The model's R² of 3.30% indicates that predominant determinants of ROA reside beyond board compositional variables. Grounded in Resource Dependence Theory and Agency Theory, these findings underscore the strategic significance of directorial gender diversity for firm profitability in large capitalization Indonesian enterprises. Regulatory authorities are encouraged to institute more stringent gender diversity mandates, while future research should broaden the observation horizon and examine supplementary governance constructs.
Copyright (c) 2026 Siska Dewi Wulandari, Lalu Hamdani Husnan https://creativecommons.org/licenses/by-sa/4.0
Implementation of Human Resource Recruitment and Selection to Ensure Employee Capacity and Capabilities for Improving Service Quality at Chiasankara Wedding Organizer
This study aims to analyze the implementation of human resource recruitment and selection in fulfilling employee capacity and capability, and its implications for service quality at Chiasankara Wedding Organizer. Chiasankara is a wedding service company established in 2023 in Gresik, East Java, which has handled over 300 clients in a short period. The study employs a qualitative approach using a case study method. Data were collected through in-depth interviews, observation, and documentation involving five informants: the CEO, Manager, HRD, and two clients. Triangulation was used to validate the data. Results indicate: (1) recruitment and selection processes have been systematically implemented via social media, administrative screening, interviews, and On-the-Job Training (OJT), though inconsistently and reactively; (2) a significant gap exists between the capacity (quantity) and capability (quality) of human resources; (3) this gap directly impacts service quality across the SERVQUAL dimensions. The study recommends establishing formal SOPs, regular HR forecasting, talent pool development, and structured training programs.
Copyright (c) 2026 Nur Shoumi Rahmatunnisa, Acep Samsudin https://creativecommons.org/licenses/by-sa/4.0
How Managerial Overconfidence Shapes M&A Decisions: A Systematic Literature Review
This study presents a systematic literature review of 34 empirical articles published between 2004 and 2025 to examine how managerial overconfidence shapes merger and acquisition (M&A) decisions and outcomes. Using PRISMA 2020 guidelines, the review synthesizes evidence across global contexts, covering both developed and emerging markets. The findings show that overconfident CEOs and managers tend to initiate larger, riskier, and more frequent acquisitions, often resulting in weaker post-merger performance and unfavorable market reactions. The effects of overconfidence are further amplified by investor sentiment, decision framing, and organizational dynamics. Corporate governance (particularly board independence and internal control systems) emerges as a key moderating factor that can constrain biased decision-making. Recent studies also introduce improved measurement approaches, including synergy forecast error and machine-learning models. The review highlights the need for more research in emerging markets such as Indonesia, where context-specific proxies and governance structures may influence the behavioral dynamics of M&A.
Copyright (c) 2026 Khamada Novel, Lalu Hamdani Husnan, Siti Aisyah Hidayati https://creativecommons.org/licenses/by-sa/4.0
Determinants of Stock Investment Decisions Among Indonesian University Students: Examining the Role of Peer Influence and Financial Literacy Through the Mediating Effect of Risk Tolerance
The purpose of this study is to analyze the determinants of stock investment decisions among undergraduate students in Indonesia, with risk tolerance serving as a mediating variable. Despite the exponential growth of young investors reaching 20.32 million Single Investor Identification (SID) by 2025, with more than 52% under the age of 30 the quality of investment decision-making among this cohort remains underexplored, particularly with respect to the psychological mechanisms that bridge cognitive and social influences. Using a quantitative associative-causal design, data were collected from 141 active undergraduate students who hold verified securities accounts and actively trade stocks, selected through purposive sampling. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed for analysis. The findings reveal that financial literacy exerts a strong direct positive effect on stock investment decisions and on risk tolerance. Peer influence demonstrates no direct effect on investment decisionS, but exerts a significant indirect effect fully mediated by risk tolerance (full mediation). Risk tolerance itself is a significant determinant of investment decisions, and partially mediates the relationship between financial literacy and investment decisions (complementary mediation). These results confirm that investment decisions among students are the product of a complex integration of cognitive, social, and psychological factors. The study contributes theoretically by integrating Theory of Planned Behavior, Financial Socialization Theory, and Prospect Theory into a unified behavioral finance model for young investors.
Copyright (c) 2026 Muhammad Ajis, Siti Aisyah Hidayati, Lalu Hamdani Husnan https://creativecommons.org/licenses/by-sa/4.0
The Effect of Knowledge Sharing and Digital Competence on Innovative Work Behavior with Thriving at Work as an Intervening Variable Among Echelon II Officials in West Nusa Tenggara Provincial Government
This study investigates the effect of knowledge sharing and digital competence on innovative work behavior, with thriving at work as an intervening variable, among Echelon II Officials of the West Nusa Tenggara Provincial Government, Indonesia. A quantitative causal research design was employed using census sampling covering all 41 Heads of Regional Apparatus Organizations, with data collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with bootstrapping procedures, drawing on theoretical frameworks from Jong & Den Hartog, Matzler et al., Ferrari's DigComp 2.2, and Spreitzer & Porath. Of seven hypotheses examined, five were supported: knowledge sharing did not directly influence innovative work behavior but significantly predicted thriving at work, which fully mediated the knowledge sharing–innovative work behavior relationship, while digital competence directly and positively influenced both innovative work behavior and thriving at work, though thriving at work did not mediate the digital competence innovative work behavior path. These findings suggest that digital competence serves as a direct driver of public sector innovation, whereas knowledge sharing operates through employees' psychological well-being, implying that the NTB Provincial Government should prioritize strategic digital leadership programs and cultivate reflective knowledge-sharing cultures, with future research encouraged to adopt longitudinal designs and examine additional mediators such as organizational climate and leadership style.
Copyright (c) 2026 Zahrul Martayadi, Thatok Asmony, Siti Nurmayanti https://creativecommons.org/licenses/by-sa/4.0
Analysis of Population Administration Service Policy in Palembang City
This study aims to analyze population administration service policies in Palembang City through a monitoring and evaluation approach, focusing on shifting functions and obstacles faced in their implementation. Population administration is a very important basic service for the community, which includes the recording of personal data such as birth certificates, family cards, and ID cards, as the main foundation in various aspects of citizens' lives. The quality of this service reflects good and accountable governance, where the Population and Civil Registration Office (Disdukcapil) plays a central role in ensuring the effectiveness and transparency of services. In this context, public policy monitoring and evaluation are essential instruments to identify various operational constraints and design improvement solutions, as well as to assess the extent to which the shift in service functions towards digitalization and other innovations can be optimally accommodated. The research method used is qualitative with a case study approach, analyzing policy implementation, the role of actors, success indicators, and their impact on service quality and public trust levels. The results of the study show that, although various technological innovations have been implemented, such as online systems and the use of digital devices, obstacles such as limited internet access, low digital literacy, and coordination challenges between agencies are still the main obstacles in accelerating the shift in service functions. This study recommends strategies for increasing human resource capacity, strengthening technological infrastructure, and continuous monitoring and evaluation so that policy implementation can run more effectively, equitable, and responsive to community needs. Thus, it is hoped that population administration services in Palembang City can further increase public satisfaction, trust, and support more efficient and accountable governance.
Copyright (c) 2026 Verronica Pradaneisyah, Muhammad Nur Budiyanto, Raniasa Putra https://creativecommons.org/licenses/by-sa/4.0
Building Consumer Loyalty in Digital Payment Ecosystems through E-Trust and Service Excellence
This study aims to analyze the influence of E-Service Quality and Brand Image on Customer Loyalty among QRIS ShopeePay users, with E-Trust as a mediating variable, among Generation Z in Malang City. The hypotheses proposed include direct and indirect effects among the variables in the research model. This study employs a quantitative approach using an explanatory-causal research design. Data were collected via an online questionnaire distributed to 119 respondents Generation Z users of ShopeePay QRIS in Malang City using a non-probability sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via SmartPLS 4.0 software. The results of the study indicate that E-Service Quality and Brand Image have a positive and significant effect on Customer Loyalty, and E-Service Quality also has a positive and significant effect on E-Trust. Meanwhile, Brand Image does not have a significant effect on E-Trust. E-Trust was found to have a positive and significant effect on Customer Loyalty and significantly mediates the effect of E-Service Quality on Loyalty; however, it does not mediate the effect of Brand Image on Loyalty. These findings indicate that service quality and trust are key factors in shaping user loyalty, particularly among Generation Z, who prioritize user experience over brand perception. The implications of this study suggest that digital service providers, particularly ShopeePay, need to focus their strategies on improving service quality, system security, and user experience to strengthen customer trust and loyalty. Further research is recommended to include additional variables, expand the scope of the study, and employ a more diverse methodological approach to obtain more comprehensive results.
Copyright (c) 2026 Mimbha Nur Indahsari, Nur Diana, Moh. Cholid Mawardi https://creativecommons.org/licenses/by-sa/4.0
Optimization Strategy for the Local Culture-Based Creative Economy as a Driver of the Real Sector in Polowijen Cultural Village
The transformation towards a knowledge- and creativity-based economy opens opportunities for local culture to become a driver of the real sector. However, at the community level, cultural potential is often not strategically managed due to institutional and managerial weaknesses. This study aims to analyze strategies for optimizing the local culture-based creative economy in the Polowijen Cultural Village (KBP) in Malang City. The method used is a mixed method approach through qualitative identification of strategic factors and quantitative analysis using the IFAS, EFAS, IE, SWOT, and QSPM matrices. The results show that KBP has a strong internal position (3.15) and supportive external conditions (2.89), thus placing it in the growth and build quadrant. The priority strategy established is the development of cultural educational tourism integrated with crafts, performing arts, and local MSMEs. These findings confirm that local culture can function as a driver of the real sector through the creation of added value, employment opportunities, and economic multiplier effects. Institutional strengthening and digitalization of promotion are key to sustainable development.
Copyright (c) 2026 Diana Saputri Sri Wahyuningtyas, Farida Rahmawati https://creativecommons.org/licenses/by-sa/4.0
Revitalization of 16 Ilir Market: A Study of Government Policy from an Urban Economic Perspective
The revitalization of Pasar 16 Ilir plays a strategic role in maintaining the competitiveness of traditional markets amidst the expansion of modern retail and the digitization of commerce. This study employs a qualitative descriptive approach with thematic analysis to explore the challenges, benefits, and revitalization strategies based on the rational model. The findings indicate that revitalization contributes to economic competitiveness, social sustainability, and improved market governance. The rational model was chosen to ensure that policy decisions are evidence-based and aligned with the Maximum Social Gain principle. The implementation of revitalization is currently in the phase of infrastructure improvements and governance reforms. This study recommends synergy between the government, market managers, and traders to ensure the sustainability of a competitive and inclusive trading ecosystem.
Copyright (c) 2026 M. Rifki Rahman, Alfitri, Mega Nugraha https://creativecommons.org/licenses/by-sa/4.0
Synergy of Policy and Cultural Economy: Practical Implementation of Regional Regulation No. 2 of 2021 in Strengthening Local Identity and Economy in South Sumatra
Local cultural heritage is an integral part of a region's identity, enriching Indonesia's cultural diversity as a whole. This study aims to explore the efforts of the South Sumatra Government to preserve local cultural heritage in the province by implementing Regional Regulation (Perda) Number 2 of 2021 concerning the Architecture of Buildings with Regional Identity Ornaments. This policy stipulates requirements for incorporating elements of local wisdom, particularly Songket and Tanjak motifs, into various building structures such as government buildings, schools, toll gates, train stations, terminals, and even airports managed by Regional Apparatus Organizations (OPD) in the region. This study uses a qualitative approach by collecting data through in-depth interviews with government officials directly involved in policy implementation. Data analysis was conducted using a descriptive approach to evaluate the policy and its implementation practices in the field. The research findings indicate that the implementation of Perda Number 2 of 2021 has been successful and effective, generating a significant impact on efforts to preserve local cultural heritage in South Sumatra. This policy encourages each Regional Apparatus Organization (OPD) to incorporate regional ornamentation into building structures, such as government offices, schools, state-owned enterprises (BUMN/BUMD), hospitals, regional military (KODAM/Kodim), and the Regional Police Chief's office. Furthermore, this policy allocates specific funds for renovations related to local wisdom, particularly in the application of Songket motifs. In conclusion, Regional Regulation No. 2 of 2021 provides a solid foundation for the preservation of local cultural heritage in South Sumatra. By promoting the integration of elements of local wisdom into public building structures, this policy strengthens regional cultural identity while supporting sustainable development. The implications of this policy also reflect the regional government's commitment to preserving local cultural values ​​in regional planning and development.
Copyright (c) 2026 Andi Novriansyah, Alfitri, Andries Lionardo https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Performance and Economic Performance on the Financial Stability of ASEAN Islamic Banking
Global dynamics and geopolitical uncertainty put pressure on the stability of the financial system, including Islamic banking. Fluctuations in Islamic financial and economic performance tend to be unstable, potentially hampering real sector growth and reducing the competitiveness of the Islamic economy globally. This research uses a quantitative approach with a panel data regression method, which combines time series and cross-sectional data. The variables used include financial performance indicators, namely ROE, ROA, CAR, and NPF, as well as economic performance indicators, including GDP growth, inflation, and the unemployment rate. These findings indicate that certain macroeconomic variables and profitability levels play a role in maintaining the stability of the Islamic banking system. The implications of this research emphasize the importance of incorporating labor market indicators into macroprudential policies, the need for a different approach in handling interbank crises, and the acceleration of digitalization due to the pandemic, which presents both opportunities and risks for financial stability.
Copyright (c) 2026 Ikrar Syahdani, Sofyan Rizal, Roikhan Mochammad Aziz https://creativecommons.org/licenses/by-sa/4.0
The Influence of Work-Life Balance and Flexible Working Arrangements on Auditor Performance at the Bengkulu Provincial Inspectorate
This research is motivated by the persistent performance issues of auditors at the Bengkulu Provincial Inspectorate, reflected in findings on regional financial management and the potential for role conflict due to high work demands. This condition requires attention to non-technical factors such as work-life balance and flexible working arrangements. This study aims to examine the effect of work-life balance and flexible working arrangements on auditor performance. The research method uses a quantitative approach with a survey method. The study population was all 62 auditors at the Bengkulu Provincial Inspectorate, sampled through a saturated sampling technique. Data were collected using a questionnaire and analyzed using multiple linear regression using SPSS. The results show that work-life balance has a positive and significant effect on auditor performance, as does flexible working arrangements, which also have a positive and significant effect. Simultaneously, both variables are able to explain 53.3% of the variation in auditor performance. In conclusion, improving work-life balance and implementing optimal work flexibility can improve auditor performance. The implications of this study emphasize the importance of organizational policies that support work well-being and flexibility as a strategy to improve the performance of public sector auditors.
Copyright (c) 2026 Intan Nur Fitriani, Novita Sari, Halimatusyadiah https://creativecommons.org/licenses/by-sa/4.0
The Effect of Service Quality, Price and Consumer Buying Interest on Customer Satisfaction at Evi Marbau Cosmetic Store
This study aims to determine the effect of service quality, price, and purchase intention on customer satisfaction at the Evi Marbau Cosmetics Store. This study used a quantitative approach with a survey method. The study population was customers who had visited the Evi Marbau Cosmetics Store, with an average of 120 customers per week. The research sample was determined using the Slovin formula with a 5% margin of error, resulting in 93 respondents. Data collection was conducted through a questionnaire using a Likert scale. Data analysis used multiple linear regression with partial tests (t-test), simultaneous tests (F-test), and validity and reliability tests using SPSS. The results showed that service quality, price, and purchase intention partially had a significant effect on customer satisfaction. Simultaneously, these three variables also significantly influenced customer satisfaction at the Evi Marbau Cosmetics Store. The results of the validity and reliability tests indicated that all statement items were valid and the research instrument was reliable. Therefore, improving service quality, setting appropriate prices, and increasing consumer purchase intention can improve customer satisfaction
Copyright (c) 2026 Uges Febriani https://creativecommons.org/licenses/by-sa/4.0
The Influence of Social Media Marketing and Product Diversity on Honda Motorcycle Purchase Interest at PT. Berlian Bintang Mas
This study aims to determine the simultaneous and partial influence of social media marketing and product diversity on purchase intention at PT. Berlian Bintang Mas. Data were obtained from 110 respondents, customers of PT. Berlian Bintang Mas, using purposive sampling. Data analysis used multiple linear regression with the model: purchase intention = 1.678 + 0.268 social media marketing + 0.449 product diversity + e. The results indicate that partially, social media marketing and product diversity have a positive and significant influence on purchase intention, as evidenced by a significance value below 0.05 and a calculated t-test greater than the t-table, as evidenced by an F-value of 1647.489 with a significance below 0.05. The coefficient of determination (R²) of 0.969 indicates that 96.9% of the variation in purchase intention can be explained by social media marketing and product diversity, while the remaining 3.1% is influenced by other factors outside this research model.
Copyright (c) 2026 Prycillia Putri Dwi Vani, Dian Setyorini, Hommy Dorthy Ellyany Sinaga, Edwin Sugesti Nasution, Fery Wahyudi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Self-Esteem and Self-Efficacy on Employee Job Satisfaction (Case Study of MSMEs in Palopo City)
This study examines the influence of self-esteem and self-efficacy on employee job satisfaction (case study on MSMEs in Palopo City). Quantitative methods were used with a population consisting of MSME employees in Palopo City. A sample of one hundred and fifty employees was selected using a purposive sampling technique. The analysis was conducted using Structural Equation Modeling (SEM) and Partial Least Squares (PLS-SEM) with Smart PLS 4. The results of the study indicate that (1) self-esteem and self-efficacy play a major role in influencing employee job satisfaction in MSMEs in Palopo City. (2) Employees who feel valued and confident in their abilities tend to be more satisfied, more motivated, and experience lower stress levels. (3) These findings indicate that MSME owners can improve employee job satisfaction by providing training, rewards, and career development opportunities. In addition, this research can also serve as a reference for policy makers in designing regulations that support the welfare of MSME workers and increase the competitiveness of small businesses.
Copyright (c) 2026 Yesi, Muhammad Kasran, Samsinar https://creativecommons.org/licenses/by-sa/4.0
Social Media As An Instrument To Encourage The Consumption Of Halal Products
The development of social media has brought significant changes in communication patterns, marketing, and consumption behavior among Muslim communities, including in the selection of halal products. This study aims to analyze the role of social media as an instrument in shaping halal awareness, constructing a halal lifestyle, and influencing consumption behavior and purchasing interest in halal products in the digital era. The study used a literature review approach through the study and synthesis of various previous research results relevant to the themes of social media, halal lifestyle, and Muslim consumer consumption behavior. The analysis was conducted using content analysis techniques to identify patterns of relationships, similarities, and differences in findings between studies. The results of the study indicate that social media functions as an effective agent of halal socialization through the dissemination of halal certification information, educational content, and Islamic lifestyle narratives packaged visually and interactively. Social media exposure encourages the internalization of halal values, which are then integrated into consumer identity and preferences as part of a halal lifestyle. Furthermore, social media also influences consumption behavior and purchasing interest through the mechanisms of perception formation, trust, social influence from influencers and digital communities, and the construction of symbolic meanings for halal products. However, consumption of halal products in the digital era is driven not only by religious awareness but also by trends, social image, and the appeal of content, which have the potential to trigger consumer behavior. This research confirms that social media is a multidimensional instrument that connects religious values with digital market dynamics and plays a role in shaping the norms and practices of halal consumption in modern Muslim communities.
Copyright (c) 2026 M.Ilham, Muhammad Fakhri Khairi, Khoirudin, MHD. Nanang Hidayat https://creativecommons.org/licenses/by-sa/4.0
The Implementation of the ECM Model to Measure Inflation in Indonesia and Its Implications for State Financial Planning
This study aims to analyze the effect of money supply, exchange rates, interest rates, and world oil prices on inflation in Indonesia and its implications for national financial planning, with the hypothesis that these monetary and external variables have a short-term and long-term relationship with domestic inflation. The study uses a quantitative design with monthly secondary data for the 2015-2024 period sourced from the Central Statistics Agency and related institutions. The analysis method used is the Engle-Granger Error Correction Model to identify short-term dynamics and long-term equilibrium between variables. The estimation results show that in the short term, the money supply and world oil prices have a non-significant negative effect, while the exchange rate and interest rates also have a non-significant negative effect on inflation. In the long term, the money supply continues to have a non-significant negative effect, while the exchange rate, interest rates, and world oil prices have a non-significant positive effect. These findings indicate that inflation in Indonesia during the observation period was more influenced by structural factors than monetary variables. Therefore, it is necessary to strengthen monetary and fiscal policy coordination, exchange rate stability, and measured energy subsidy management to support sustainable state financial planning. Keywords: Inflation, ECM, World Oil Prices, Monetary Policy, Fiscal Policy.
Copyright (c) 2026 Tazkia Ayu Lutvia, M. Irwan, Muhamad Baiul Hak https://creativecommons.org/licenses/by-sa/4.0
Legal Protection for Online Taxi Drivers Against Unilateral Cancellation of Orders by Passengers from a Maqasid Syariah Perspective
Online transportation services facilitate public mobility, but passengers often unilaterally cancel orders after the driver has accepted and is on their way to the pickup location, or even after arriving at the pickup point. This situation results in losses for drivers, while compensation mechanisms are limited and lack transparency. This study aims to analyze legal protection for drivers and examine this practice from a maqā (lawful) perspective.ṣid al-syarī'Ah, specificallyḥifẓal-malThe method used is empirical legal research with a qualitative approach through interviews and literature review. The results show that protection for online taxi drivers is still partial and does not yet have a uniform standard. From the perspective of maqāṣid al-syarī'AhThis practice contradicts the principle of asset protection because it results in losses without equitable compensation. Therefore, a fairer and more transparent compensation policy is needed to protect drivers
Copyright (c) 2026 Atiya Aqilata Halawiyah, Ardiansyah https://creativecommons.org/licenses/by-sa/4.0
The Effect of Online Queue Implementation and Service Quality on Patient Satisfaction at Kendangsari Mother and Child Hospital Surabaya
Digital transformation in healthcare, particularly through online queue systems, has become a vital instrument for improving operational efficiency and patient comfort in the post-pandemic era. This study aims to analyze the effect of online queue implementation (X₁) and service quality (X₂) based on SERVQUAL dimensions on patient satisfaction (Y) at RSIA Kendangsari Surabaya. A quantitative descriptive approach was applied using multiple linear regression analysis on 121 outpatient respondents who utilized the online queue system. The results show that online queue implementation does not have a significant partial effect on patient satisfaction (t=0.971, sig.=0.333), as it is perceived as a standard facility (hygiene factor). Service quality, however, has a significant positive partial effect (t=5.952, sig.=0.000). Simultaneously, both variables significantly influence patient satisfaction (F=29.672, sig.=0.000) with a coefficient of determination of 33.46%. Management is advised to prioritize service quality improvements, especially staff empathy (Empathy) and responsiveness, while continuously optimizing the technical features of the online queue system.
Copyright (c) 2026 Tri Hedianto, Farida Yuliaty, Ayu Laili Rahmiati, Kosasih, Vip Paramarta https://creativecommons.org/licenses/by-sa/4.0
The Influence of Online Queue Implementation, Service Quality, and Digital Literacy on Patient Satisfaction at Puskesmas M Surabaya
This study aims to analyze the influence of online queue implementation, service quality, and digital literacy on patient satisfaction at Puskesmas M Surabaya. A quantitative approach with descriptive and verificative methods was employed. Data were collected via questionnaires distributed to 97 respondents, determined using the Slovin formula from a population of 3,059 outpatients. Multiple linear regression was conducted using SPSS. Results indicate that online queue implementation (X1) has a positive but non-significant effect on patient satisfaction (β = 0.148; Sig. = 0.059), while service quality (X2) (β = 0.393; Sig. = 0.000) and digital literacy (X3) (β = 0.345; Sig. = 0.000) have a positive and significant effect, both partially and simultaneously (F = 11.918; Sig. = 0.000). The coefficient of determination R² = 0.670 indicates that 67% of patient satisfaction variance is explained by the three variables. These findings affirm that humanistic service interactions and patient digital literacy are critical complements to digital transformation in primary healthcare settings.
Copyright (c) 2026 Ranti Ana Ningsih, Kosasih, Taufan Nugroho, Vip Paramarta, Farida Yuliaty https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Service Quality Dimensions On Patient Ratings In Google Reviews Based On Text Mining (Survey Study At Hasna Medika Cirebon Hospital)
This study aims to examine the effect of service quality dimensions on patient ratings on Google Review using a text mining approach at Hasna Medika Hospital, Cirebon. An descriptive-verificative quantitative design was employed using secondary data derived from patients’ online reviews. The analytical procedure included text preprocessing (cleaning, tokenizing, and normalization), keyword mapping into the five SERVQUAL dimensions (Reliability, Assurance, Tangibles, Empathy, and Responsiveness), and quantification of dimensional frequency as independent variables. Multiple linear regression analysis was conducted to test both simultaneous and partial effects on patient ratings as the dependent variable. The findings reveal that, simultaneously, the five service quality dimensions significantly influence patient ratings. Partially, Tangibles and Responsiveness demonstrate positive and significant effects, while Reliability and Assurance show significant negative effects. Empathy does not exhibit a significant influence. The coefficient of determination (R² = 0.323) indicates that the model explains 32.3% of the variance in patient ratings. These results suggest that digital patient reviews analyzed through text mining provide a data-driven approach for evaluating hospital service quality and offer managerial implications for strengthening patient-centered care strategies.
Copyright (c) 2026 Meti Linawati, Kosasih, Rulia, Farida Yuliaty, Vip Paramarta https://creativecommons.org/licenses/by-sa/4.0
The Effect of Pharmacy Installation Services, Service Quality, and Patient Satisfaction on Patient Loyalty at Global Medical Center Clinic Batam
The quality of healthcare services, particularly in the Pharmacy Installation, plays a crucial role in shaping patient satisfaction and loyalty at primary healthcare facilities. The phenomenon observed at Global Medical Center Clinic Batam reveals several challenges, including relatively long pharmacy service waiting times, unfriendly staff attitudes, limited drug information and education, and inadequate supporting facilities. These conditions have the potential to reduce patient satisfaction and loyalty, making it necessary to conduct an empirical study to determine the extent to which pharmacy installation services, service quality, and patient satisfaction can influence patient loyalty. This study employed a quantitative approach with a survey method conducted on 110 patient respondents. Data analysis was performed using SPSS software through validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that pharmacy installation services significantly influence patient loyalty (β = 0.206, p = 0.026); service quality significantly influences patient loyalty (β = 0.273, p = 0.006); and patient satisfaction significantly influences patient loyalty (β = 0.078, p = 0.035). Simultaneously, all three variables explain 83.3% of the variance in patient loyalty (F = 9.869, p = 0.000). Clinic management is advised to implement continuous improvements in pharmacy service aspects, service quality standards, and patient experience to maintain competitiveness and the clinic's reputation.
Copyright (c) 2026 Riris Liani, Farida Yuliaty, Vip Paramarta, Kosasih, Rukhiyat Syahidin https://creativecommons.org/licenses/by-sa/4.0
Social Media Analysis Of Service Quality And Its Implications For Blood Donor Interest At The Indonesian Red Cross Sidoarjo Blood Transfusion Unit In Sidoarjo Regency
The Sidoarjo Regency Indonesian Red Cross Blood Donor Unit is a blood service unit that functions as a blood donor service facility, blood supply, and blood distribution. The demand for blood is disproportionate to the number of people in need, due to a lack of information and public awareness of voluntary blood donation. In 2024, the number of requests for blood was only 66.99%. This indicates that the Sidoarjo Regency Indonesian Red Cross is unable to meet the demand for blood according to community needs. This study aims to analyze the influence of social media on the quality of service that has implications for the interest of blood donors at the BDU PMI Sidoarjo Regency in 2025. This type of research is quantitative, with the number of research subjects being some blood donors at the BDU PMI Sidoarjo Regency, on December 1-15, 2025, as many as 96 people. Analysis used is path analysis, correlation coefficient and determination coefficient. The results of the study showed that there was an influence of mass media (X) on the quality of service (Y) which had implications for the interest in blood donation (Z) simultaneously with a ρ value of 0.000 < 0.05, and or the F-count value > F-table (207.121> 3.94), and there was an indirect influence of mass media (X) on the interest in blood donation (Z) through the quality of service (Y) with a statistical test value of 3.932 and a ρ value of 0.000 < 0.05. Therefore, it is recommended that the BDU PMI Sidoarjo Regency improve the quality of blood donor services, comfort, clarity in conveying blood donor information, friendliness and politeness in services and handling complaints quickly and appropriately, so that it can increase donor interest in donating blood and invite people around them to donate blood.
Copyright (c) 2026 Nunuk Masluhiyah, Vip Paramarta, Rahadian Malik https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness Of Non-Cash Food Assistance Program (Bpnt) Management: A Case Study Of Community Perception In Wasior District, Teluk Wondama Regency, West Papua
This study aims to analyze the effectiveness of the Non-Cash Food Assistance Program (BPNT) management in Wasior District, Teluk Wondama Regency, West Papua, based on community beneficiaries' perceptions. Poverty and limited food access in this remote coastal area necessitate a rigorous evaluation of social program implementation. A qualitative case study approach was applied through in-depth interviews with five key informants beneficiary families, social facilitators, e-Warong agents, local government officials, and village heads alongside participatory observation. Thematic analysis following Miles and Huberman's model was used to process the data. The findings reveal that program effectiveness is shaped by four managerial dimensions: planning, implementation, monitoring and evaluation, and cross-stakeholder coordination. Beneficiaries acknowledged the program's contribution to food security and household budget relief; however, recurring issues such as inaccurate beneficiary data, inconsistent commodity quality, transportation constraints, and EDC machine failures hindered optimal outcomes. Coordination among Dinas Sosial, facilitators, and e-Warong agents was functional, yet village authorities remained marginalized. The study recommends periodic DTKS data updates with village-level involvement, strengthened e-Warong infrastructure, more inclusive socialization strategies, and field-based rather than merely administrative monitoring to enhance program impact in geographically challenging areas.
Copyright (c) 2026 Noak Karubuy, Farida Yuliaty, Kosasih, Vip Paramarta https://creativecommons.org/licenses/by-sa/4.0
The Influence of Market Value and Leverage on IDX Manufacturing Share Prices 2019-2023
This study aims to examine the effect of market value and leverage on stock prices of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Market value is proxied by Earnings Per Share (EPS), while leverage is measured using the Debt to Equity Ratio (DER). This research employs a quantitative approach with a causal design and utilizes variance-based Structural Equation Modeling (SEM) through WarpPLS 7.0. The population consists of 219 manufacturing companies, with a sample of 74 firms selected using purposive sampling. The data used are secondary data derived from annual financial statements and year-end closing stock prices. The results indicate that market value, as measured by EPS, has a positive and significant effect on stock prices. This finding suggests that higher profitability per share increases investor interest, thereby driving stock price growth. In contrast, leverage, as proxied by DER, shows a positive but statistically insignificant effect on stock prices. This implies that the level of debt usage is not a primary determinant of stock price movements in manufacturing firms. This study highlights that investors tend to prioritize profitability signals over capital structure in making investment decisions. The findings are expected to provide insights for investors and corporate management in understanding fundamental factors influencing stock prices.
Copyright (c) 2026 Maulidin T. Semma, Ni Made Suwitri Parwati, Andi Chairil Furqan https://creativecommons.org/licenses/by-sa/4.0
The Effect of Placement, Supervision, and Work Environment on Employee Performance at the Makassar City Communication and Informatics Office
This study aims to analyze and test the influence of job placement, supervision, and the work environment on employee performance at the Makassar City Communication and Informatics Office. It is hypothesized that job placement, supervision, and the work environment each have a positive and significant effect on employee performance. This study employs a quantitative approach using a survey method. The population consists of all 97 employees of the Makassar City Communication and Informatics Office, with a saturated sampling technique applied, meaning the entire population is used as the sample. Data were collected through structured questionnaires distributed to respondents. The variables examined include job placement, supervision, and work environment as independent variables, and employee performance as the dependent variable. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS. The results indicate that job placement has a positive and significant effect on employee performance. Similarly, supervision shows a positive and significant influence on employee performance. The work environment also has a positive and significant effect on employee performance. These findings demonstrate that all three independent variables simultaneously and partially contribute to improving employee performance. The implications of this study suggest that organizations, particularly the Makassar City Communication and Informatics Office, should enhance human resource management practices by ensuring appropriate job placement, strengthening supervisory functions, and creating a conducive work environment. These efforts are expected to improve employee performance and ultimately enhance the quality of public services. Future research is recommended to include additional variables or broader organizational contexts to enrich the findings.
Copyright (c) 2026 Rusni Hasni, Akhmad, Samsul Rizal, Muhammad Ikram Idrus, Andi Mappatompo https://creativecommons.org/licenses/by-sa/4.0
The Influence of Digital Transformation, Competence, and Work Discipline on Employee Performance at the Public Works and Spatial Planning Office of Selayar Islands Regency
The Influence of Digital Transformation, Competence, and Work Discipline on Employee Performance at the Department of Public Works and Spatial Planning of Kepulauan Selayar Regency, Master’s Thesis, Master of Management Program, Graduate School, Universitas Muhammadiyah Makassar, supervised by Supervisor I Muhammad Rusydi, and Supervisor II Andi Jam’an. This study aims to analyze and explain the Influence of Digital Transformation, Competence, and Work Discipline on Employee Performance at the Public Works and Spatial Planning Office of Selayar Islands Regency. This type of research uses a quantitative method, which is research based on data that can be calculated to produce a solid assessment using SPSS. This study used 65 respondents using multiple linear regression analysis techniques . The results of the study showed that Digital Transformation had a positive and significant effect on employee performance with P = 0.004 < 0.05 with a coefficient value of 3.289. Competency has a positive and significant effect on employee performance with P = 0.014 < 0.05 with a coefficient value of 2.251. Work Discipline has a positive and significant effect on employee performance with P = <0.001 < 0.05 with a coefficient value of 4.381. The Work Discipline variable is the most dominant variable that affects the Performance of Employees of the Public Works and Spatial Planning Office of the Selayar Islands Regency.
Copyright (c) 2026 Amri Muammar, Muhammad Rusydi, Andi Jam’an https://creativecommons.org/licenses/by-sa/4.0
The Effect of Financial Performance on Stock Prices in Telecommunication Companies Listed on the IDX
This study aims to find out and analyze the influence of financial performance on the stock price of telecommunication companies listed on the IDX. This type of research is quantitative. The population in this study is the financial statements of telecommunication companies on the IDX which amount to 18 companies. The analysis technique used is multiple linear regression analysis. The results of this study show that financial performance variables have a significant effect on the stock prices of telecommunication companies listed on the IDX. The current ratio partially has a significant effect on the share price of telecommunication companies listed on the IDX, the debt to equity ratio partially has a significant effect on the share price of telecommunication companies listed on the IDX, return on equity partially has a significant effect on the share price of telecommunication companies listed on the IDX and total asset turnover partially has a significant effect on the share price of telecommunication companies listed on the IDX
Copyright (c) 2026 Andi Awalia Ramadhani, Darman, Juliana Kadang, Suryadi Samudra https://creativecommons.org/licenses/by-sa/4.0
The Mechanism of Free Cash Flow and Financial Distress on Earnings Management Practices with Profitability as a Moderation Variable
This study examines the effect of free cash flow and financial distress on earnings management in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. It also analyzes the role of profitability as a moderating variable that may strengthen or weaken the relationship between free cash flow, financial distress, and earnings management. This research uses a quantitative approach with secondary data obtained from companies' annual reports published by the IDX. The sample was selected using purposive sampling from companies that consistently published financial statements during the research period. Earnings management was measured using the Modified Jones Model through discretionary accruals, and the data were analyzed using multiple linear regression with a moderating interaction test. The results indicate that free cash flow and financial distress have a positive and significant effect on earnings management. Furthermore, profitability weakens the effect of free cash flow and financial distress on earnings management, indicating that higher profitability can reduce the tendency of management to manipulate financial information
Copyright (c) 2026 Arief Prayogo, Lilis Ardini https://creativecommons.org/licenses/by-sa/4.0
Basic Muamalah Values As Guidelines For Ethical Digital Business Conduct
The development of the digital economy has significantly expanded the scope of modern business activities while creating complex ethical challenges such as information asymmetry, data misuse, and non-transparent transaction practices. This study aims to analyze the scope of digital business, explain the role of fiqh muamalah as a behavioral guideline, and elaborate on the fundamental muamalah values that serve as ethical guidelines in digital business practices. Using a library research method, this study reviews literature on fiqh muamalah, Islamic economics, and contemporary research related to economic digitalization. The findings indicate that digital business encompasses a wide range of technology-based transactions that require a strong ethical framework; fiqh muamalah functions as a normative guide ensuring justice, honesty, transparency, and consumer protection; and fundamental muamalah values such as trustworthiness (amanah), honesty (ṣidq), justice, avoidance of gharar, and maslahah are highly relevant in building ethical and sustainable digital business practices. The study concludes that integrating muamalah principles is essential to establishing a trustworthy, fair, and responsible digital business ecosystem.
Copyright (c) 2026 hendra Slamet, Surya Sukti https://creativecommons.org/licenses/by-sa/4.0
Revealing the Meaning of Accounting Practices in the Passolo Money Tradition of the Makassar Tribe
This research aims to reveal the meaning of accounting practices contained in the Money Passolo tradition of the Makassar Tribe in South Sulawesi. The Passolo Money Tradition is the practice of giving money donations mutually during various traditional ceremonies, especially weddings and deaths. Using an ethnographic approach, this research explores how the Makassar community interprets and manages money flows in this tradition from a social and cultural accounting perspective. The research method used is ethnography with data collection techniques through participant observation, in-depth interviews and analysis of cultural documents. Informants were selected using purposive sampling, consisting of traditional leaders, community leaders, traditional practitioners, and family members who actively carry out the Uang Passolo tradition. Data were analyzed using thematic analysis based on cultural phenomenology. The research results show that Money Passolo contains rich and complex accounting dimensions. There is an informal recording system based on collective memory and communal records that function as a social ledger. This practice contains the values ​​of social accountability, reciprocity and solidarity. The accounting meaning of Passolo Money goes beyond mere financial calculations, but rather becomes an instrument for maintaining social relations, a marker of status, and an expression of the values ​​of Siri' na Pacce which is the life philosophy of the Makassar people. This research contributes to the development of accounting science that is more inclusive of cultural diversity, especially in the context of Indonesia's indigenous communities.
Copyright (c) 2026 Sri Depi, Alimuddin, Syarifuddin https://creativecommons.org/licenses/by-sa/4.0
Determining Factors of Homestay Manager Commitment In Lombok Island
The abstract contains a brief description of the purpose: describes the objectives and hypotheses of the research. Methods: describes the essential features of the research design, data, and analysis. It may include the sample size, geographic location, demographics, variables, controls, conditions, tests, descriptions of research design, details of sampling techniques, and data gathering procedures. Results: describes the key findings of the study, including experimental, correlational, or theoretical results. It may also provide a brief explanation of the results. Implications: show how the results connect to policy and practice and provide suggestions for follow-up, future studies, or further analysis.
Copyright (c) 2026 Muttaqillah Muttaqillah, Lalu Permadi, Weni Retnowati, Irma Yanti Maulida https://creativecommons.org/licenses/by-sa/4.0
Uncovering Factors Influencing the Decision to Use Open Islamic Banking in East Java
This study aims to identify factors influencing Generation Z’s decision to use Open Islamic Banking. A quantitative exploratory approach was applied using Exploratory Factor Analysis (EFA) on data collected from 388 purposively selected respondents in East Java, Indonesia. The instrument comprised 54 items representing key constructs such as perceived usefulness, perceived ease of use, attitude, behavioral intention, actual use, subjective norm, perceived behavioral control, and religiosity. The results reveal 13 factors explaining 55.062% of total variance, with perceived ease of use and perceived usefulness as dominant factors, while religiosity emerges as a distinctive determinant in the Islamic banking context. These findings indicate that technological, social, psychological, and religious aspects jointly influence usage decisions. The study implies that Islamic banking providers should enhance system usability, perceived benefits, and Sharia compliance to increase adoption among Generation Z. Future studies are suggested to apply confirmatory methods and broader samples. This article includes 54 items, 7 tables, 1 figure, and supporting references.
Copyright (c) 2026 khairul Ibad, Ahmad Tibrizi Soni Wicaksono https://creativecommons.org/licenses/by-sa/4.0
The Effect of E-WOM on Repurchase Intention Mediated by Brand Image, Brand Trust, and Brand Attitude Among Smartphone Consumers in West Sumatra
This study aims to analyze the effect of e-WOM on repurchase intention, mediated by brand image, brand trust, and brand attitude, among smartphone users in West Sumatra. The population of this study consists of smartphone consumers residing in West Sumatra. Since West Sumatra comprises 12 regencies and 7 cities, 3 cities and 3 regencies were selected. The sample size for this study was 140 respondents. Data were collected via an online questionnaire distributed through Google Forms and analyzed using SmartPLS4. The findings of this study indicate that e-WOM has a significant effect on repurchase intention; e-WOM has a significant effect on brand image; e-WOM has a significant effect on brand trust; e-WOM has a significant effect on brand attitude, brand image does not have a significant effect on repurchase intention, brand trust has a significant effect on repurchase intention, brand attitude has a significant effect on repurchase intention, e-WOM does not mediate the effect of brand image on repurchase intention, e-WOM mediates the effect of brand trust on repurchase intention, and e-WOM mediates the effect of brand attitude on repurchase intention.
Copyright (c) 2026 Nadila Aprilyra, Yasri Yasri https://creativecommons.org/licenses/by-sa/4.0
The Effect of Independence, Task Complexity, Audit Experience, and Objectivity on Audit Judgment in Public Accounting Firm in Medan City
This research looks at how auditors' independence, job difficulty, audit experience, and fairness affect their ability to make good audit decisions in Medan City public accounting firms (KAP). It comes from the urgent need to maintain audit quality so that financial records stay honest and reliable, especially in the business world, which is getting harder and more complicated all the time. The goal is to find out how much these things really affect how audit decisions are made. The method used is quantitative, and it involves polling 60 inspectors from two registered KAPs in Medan. The theories are tested with multiple regression analysis. The results show that auditors' fairness and independence have a big, positive effect on their audit judgment (with p-values below 0.05). while task difficulty actually has a negative effect, and audit experience even strengthens the positive influences of the other factors. Ultimately, the study concludes that boosting auditor independence and objectivity is crucial for optimizing audit decisions. The recommendations for KAPs are to prioritize ethics training programs and the development of auditors' work experience.
Copyright (c) 2026 Yusnita Sari Sianipar, Sepayana Br Sitepu, Sylvia Setiawan, Enda Noviyanti Simorangkir, Dina Anggriani https://creativecommons.org/licenses/by-sa/4.0
Enhancing Educational Relevance and Graduate Employability through the Penta Helix Collaboration Model: A Strategic Approach for Promoting IAIN Parepare
In the context of rapid technological disruption and evolving labor market demands, higher education institutions must ensure that their curricula and programs remain relevant while enhancing graduate employability. This study examines the application of the Penta Helix collaboration model—integrating government, academia, industry, media, and community—as a strategic framework for promoting IAIN Parepare and improving workforce readiness. Employing a sequential exploratory mixed-methods design, qualitative data were collected through interviews, observations, and document analysis, followed by quantitative validation using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Findings indicate that structured collaboration among Penta Helix stakeholders significantly enhances educational relevance, provides practical learning opportunities, and strengthens alumni competencies, particularly through internships, digital skill development, and adaptive curricula. Government support, industry engagement, and media-driven promotion play pivotal roles in increasing institutional visibility and bridging the gap between academic preparation and labor market requirements. While challenges remain, including uneven stakeholder participation and skill gaps in digital competencies, the study demonstrates that synergistic Penta Helix collaboration fosters graduate employability, institutional branding, and social engagement. The results offer practical implications for Islamic higher education institutions seeking to integrate multi-stakeholder strategies and highlight opportunities for future research on longitudinal impacts and digital innovation in graduate readiness
Copyright (c) 2026 An Ras Try Astuti, Rezki Fani https://creativecommons.org/licenses/by-sa/4.0
The Role Of Job Satisfaction As A Mediation Variable In The Effect Of Psychological Capital And Person–Organization Fit On Work Engagement Of Generation Z Employees In The Footwear Retail
This study analyzes the role of job satisfaction as a mediator in the effect of psychological capital and person–organization fit on work engagement among Generation Z employees in the footwear retail industry. Methods: This research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Data were collected through structured questionnaires distributed to 103 Generation Z employees of an Indonesian footwear retail company, selected via purposive sampling. Results: Psychological capital and person–organization fit significantly predict job satisfaction, with person–organization fit as the strongest predictor. Job satisfaction significantly predicts work engagement. Psychological capital does not directly affect work engagement, while person–organization fit does. Job satisfaction fully mediates the psychological capital–engagement relationship and partially mediates the person–organization fit–engagement relationship. Implications: Person–organization fit emerges as the dominant predictor and job satisfaction as the critical psychological bridge through which internal and contextual resources convert into engagement. Footwear retail managers should prioritize cultural and value alignment in recruitment and retention, while developing psychological capital through coaching and training to indirectly enhance engagement via improved satisfaction.
Copyright (c) 2026 Fithrotul Aulia, Dewie Tri Wijayati, Andre Dwijanto Witjaksono https://creativecommons.org/licenses/by-sa/4.0
The Influence of Employer Attractiveness and Job Characteristics on Intention to Apply Among Generation Z Jobseekers in East Java: Organizational Reputation as a Mediating Variable (A Survey of LinkedIn Users)
Purpose: This study aims to examine the influence of Employer Attractiveness and Job Characteristics on Intention to Apply among Generation Z jobseekers in East Java, Indonesia, with Organizational Reputation as a mediating variable. The research tests seven hypotheses to understand both direct and indirect effects of these variables on job application intentions. Methods: A quantitative survey approach was employed, targeting 100 Generation Z individuals with active LinkedIn accounts. Data were collected using structured questionnaires adapted from previous studies. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data, including measurement model evaluation (outer loading, AVE, reliability), structural model assessment (path coefficients, R²), and bootstrapping procedures for hypothesis testing. Results: The findings indicate that Employer Attractiveness directly and positively influences Intention to Apply, while Job Characteristics has no direct effect. Both variables significantly influence Intention to Apply indirectly through Organizational Reputation. Organizational Reputation also directly and positively affects Intention to Apply. The measurement and structural models demonstrated adequate validity, reliability, and goodness of fit. Implications: The study highlights the importance of employer branding, organizational reputation, and meaningful job design in attracting Generation Z talent. Organizations can leverage these insights to improve recruitment strategies and strengthen their reputation among young professionals. Future research is encouraged to explore other mediating factors and test the model in different regions or industries.
Copyright (c) 2026 Erlisa Viviantika Putri, Dewie Tri Wijayati Wardoyo, Anang Kistyanto https://creativecommons.org/licenses/by-sa/4.0
Poverty Alleviation Strategy by Baitul Mall Hidayatullah
Poverty remains a complex and multidimensional fundamental problem, impacting not only the economic aspects but also social, educational, and public health. This condition encourages the role of Islamic philanthropic institutions such as Baitul Maal Hidayatullah (BMH) Makassar to participate in poverty alleviation efforts. The main problem is then broken down into several sub-problems or research questions, namely: 1) What is the form of implementation of the Baitul Maal Hidayatullah (BMH) program?, 2) How is the application of the CIBEST approach and decile analysis in measuring the level of welfare of mustahik at Baitul Maal Hidayatullah (BMH) Makassar?, 3) What strategies can be formulated based on the SWOT analysis to increase the effectiveness of the BMH (Baitul Mall Hidayatullah) program in supporting the improvement of the welfare of poor people in Tamalanrea District? The research method used in this study is a qualitative approach with a case study research type.This study uses sampling through purposive sampling techniques.was conducted at BMH Makassar City, with data collection through in-depth interviews with managers, beneficiaries, and related stakeholders, field observations, and document analysis. Data analysis techniques used included SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) to identify internal and external factors of the institution, as well as the CIBEST approach and decile analysis to measure the level of welfare of mustahik before receiving assistance. The results of the study indicate that the implementation of BMH Makassar programs, both consumptive and productive, namely education, da'wah and productive economic programs. The CIBEST approach and decile analysis prove that most mustahik are still in the lower welfare layer, thus requiring more targeted and sustainable interventions. The SWOT analysis revealed that BMH has strengths in transparent governance, technology utilization, and institutional legitimacy, but still faces weaknesses in program sustainability and synergy with other institutions, as well as threats from low zakat awareness and overlapping beneficiaries. The poverty alleviation strategy of BMH Makassar includes optimizing the management of ZISWAF (Islamic charity) based on sharia principles, strengthening synergies with government and private institutions, and developing sustainable empowerment programs, such as skills training, providing business capital, and mentoring. BMH also integrates technology in fundraising and aid distribution, and strengthens partnership networks to expand the program's reach and effectiveness. This strategy is expected to increase the independence of those entitled to receive alms, strengthen the social safety net, and encourage the realization of a more prosperous and equitable society.
Copyright (c) 2026 Rostinawati Manaf, Muslimin Kara, Nasrullah Bin Sapa https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Profitability, Liquidity And Capital Structure On Company Value With Gcg As A Moderating Variable In The Fnb Sector
This study examines the influence of profitability, liquidity, and capital structure, with GCG as a moderating variable. The focus of this study is on food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. This study uses a quantitative method based on panel data with the Eviews 13 tool. Profitability is measured using Return on Assets (ROA), liquidity using the Current Ratio (CR), capital structure using the Debt to Earnings Ratio (DER), and firm value using Price to Book Value (PBV), and GCG using Independent Commissioners (KI). The test results reveal that profitability and capital structure have a positive impact on increasing firm value, while liquidity tends to decrease it. Interestingly, the use of GCG moderates the relationship between liquidity and firm value. However, GCG does not moderate the relationship between profitability and firm value or the relationship between capital structure and firm value.
Copyright (c) 2026 Melly Engely, Hadi Santoso https://creativecommons.org/licenses/by-sa/4.0
The Influence of Discounts and Cashback on Purchasing Decisions Through Perceived Value and Trust in Shopee Consumers
This study aims to analyze the influence of discounts and cashback on purchasing decisions by considering the mediating role of perceived value and trust among Shopee consumers in Samarinda City. The study used a quantitative approach with an associative method, involving 400 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showed that discounts significantly influenced purchasing decisions, while cashback did not have a significant direct effect. Discounts and cashback were shown to significantly influence perceived value and trust. Furthermore, perceived value and trust also significantly influenced purchasing decisions. In the mediation analysis, discounts significantly influenced purchasing decisions through perceived value and trust. Meanwhile, cashback did not significantly influence perceived value, but did have a significant effect through trust. This study demonstrates that the effectiveness of promotional strategies is determined not only by price incentives but also by their ability to shape consumer perceptions of value and trust.
Copyright (c) 2026 Omega Cristiani, Finnah Fourqoniah https://creativecommons.org/licenses/by-sa/4.0
The Moderating Role of Firm Value on the Relationship between Financial Ratios and Technology Stock Prices in the Indonesian Sharia Market
This study investigates the influence of Price Earning Ratio (PER) and Price to Book Value (PBV) on sharia stock prices within the technology sector, while also examining the moderating role of firm value, proxied by Tobin's Q. The research focuses on companies consistently listed in the Indonesian Sharia Stock Index (ISSI) during the 2020-2024 period. A quantitative causal-associative approach was employed using panel data regression with a Fixed Effect Model (FEM) on ten technology companies that met the purposive sampling criteria. The findings reveal that both PER and PBV have a positive and significant direct effect on sharia stock prices. However, firm value only significantly moderates the relationship between PBV and stock prices, acting as a negative moderator that weakens PBV's influence when firm value is high. The model demonstrates exceptional explanatory power with an Adjusted R-squared value of 98.03 percent. This research contributes empirical evidence to signaling theory within the Islamic capital market context and provides practical guidance for sharia investors suggesting a combined analysis of PBV and firm value rather than relying solely on single indicators for investment decisions in the technology sector.
Copyright (c) 2026 didi, Peny Cahaya Azwari, Chandra Zaki Maulana https://creativecommons.org/licenses/by-sa/4.0
The Effect of Transaction Intensity and E-Wallet Promotion Features on Student Personal Financial Management
The rapid growth of financial digitalization has fostered "payment decoupling," a psychological gap between purchasing and actual spending that diminishes financial awareness and encourages impulsive consumption among university students. This research investigates how the frequency of digital transactions and e-wallet promotional incentives influence students' personal financial management, utilizing the framework of Mental Accounting theory. This study adopts a quantitative causal-associative design, analyzing data from 100–150 university students selected via purposive sampling. Multiple linear regression was employed to evaluate the relationship between the variables. The analysis reveals that transaction intensity and promotional stimuli collectively exert a significant impact on financial behavior, where the convenience of digital platforms often undermines effective spending self-regulation. These results highlight the critical necessity for improved digital financial literacy to assist students in mitigating the risks of excessive consumption driven by high-frequency digital access and aggressive marketing tactics.
Copyright (c) 2026 adriyana nuryadin, Mediaty, Sri Sundari https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Coretax And Tax Knowledge On Taxpayer Compliance With Taxpayer Awareness As A Moderating Variable
Abstract This study aims to analyze the influence of Coretax and tax knowledge on taxpayer compliance with taxpayer awareness as a moderating variable at the Kediri Pratama Tax Office in 2025.This research is a quantitative research. The population in this study are Individual Taxpayers (WPOP) who are actively registered and have an obligation to report Annual Tax Returns at the Kediri Pratama Tax Office in 2025. The number of samples in this study is 100 respondents calculated using the Slovin formula. Data collection was carried out using a questionnaire, while the data analysis technique used Moderated Regression Analysis (MRA) with the help of SPSS software. The results of this study indicate that (1) Coretax has a significant positive effect on taxpayer compliance; (2) tax knowledge does not have a significant effect on taxpayer compliance; (3) taxpayer awareness is not able to moderate (does not strengthen or weaken) the effect of Coretax on taxpayer compliance; (4) taxpayer awareness is not able to moderate the effect of tax knowledge on taxpayer compliance; and (5)Coretax, tax knowledge, and taxpayer awareness simultaneously influence taxpayer compliance. Keywords:Coretax, Taxpayer Compliance, Taxpayer Awareness, Tax Knowledge
Copyright (c) 2026 Aisa Corolla, Srikalimah, Moch Wahyudi https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Coretax, Quality Of Fiscus Services, And Digital Literacy On Individual Taxpayer Compliance
This study aims to analyze the effect of coretax implementation, the quality of tax authorities services, and digital literacy on individual taxpayer compliance. This study focuses on the need to improve taxpayer compliance to support state revenues and the digital transformation in the tax system through the implementation of coretax by the Directorate General of Taxes. In addition, tax authorities services and digital literacy are also considered to play an important role in improving tax compliance in the digital era. To achieve these objectives, this study uses a quantitative approach with a survey approach involving the distribution of questionnaires to individual taxpayers registered at the Kediri City Tax Office (KPP Pratama). The sampling technique uses purposive sampling with the criteria of respondents having a Taxpayer Identification Number (NPWP) and having used coretax. Then the data obtained will be analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. The expected results of this study are evidence that coretax implementation, the quality of tax authorities services, and digital literacy have a positive influence on individual taxpayer compliance. Thus, the improvement of the digital-based tax system, optimal tax authorities services, and digital literacy are expected to improve taxpayer compliance in a sustainable manner. Keywords: Coretax, Quality of Tax Service, Digital Literacy, Taxpayer Compliance.
Copyright (c) 2026 Nadia septi Amelia, Srikalimah, Moch. Wahyudi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Price, Location, and Promotion on Housing Purchase Decisions with Purchase Intention as a Mediating Variable (A Study on CitraLand Driyorejo CBD)
This study aims to evaluate the impact of Price, Location, and Promotion variables on residential purchasing decisions in the CitraLand Driyorejo CBD area, with Purchase Intention as an intermediary variable. The hypothesis in this study includes the direct and indirect influence of Price, Location, and Promotion on purchasing decisions through Purchase Intention. A quantitative approach was used with Partial Least Squares-based Structural Equation Modeling (PLS-SEM) analysis. The research sample was taken from prospective residential buyers in the area, with variable measurements using a questionnaire whose validity and reliability have been verified. The results show that Price and Promotion have a significant effect on Purchase Intention, which in turn mediates the relationship to purchasing decisions. Conversely, Location has no significant influence. These findings suggest that marketing strategies should focus on managing prices and promotions to increase consumer interest and purchase decisions.
Copyright (c) 2026 Naomi Endah Pratiwi, David Sukardi Kodrat https://creativecommons.org/licenses/by-sa/4.0
The Free Nutritious Meal (MBG) Program from the Perspective of Fiscal Policy
The Makan Bergizi Gratis (MBG) Program is one of the Indonesian government's priority policies aimed at improving the nutritional quality of the population while strengthening human resource development through food-based interventions financed by state expenditure. This study aims to analyze the MBG Program from the perspective of fiscal policy, particularly regarding its implications for the State Budget (APBN), socio-economic impacts, and the government's fiscal sustainability. The study employs a descriptive qualitative approach using a literature review method through the analysis of various scientific journals, regulations, government reports, and publications from relevant national and international institutions. The findings indicate that the MBG Program represents a form of expansionary fiscal policy that functions not only as an instrument of social protection but also as a long-term investment in human capital development. The implementation of this program has been shown to contribute to improving children's nutritional quality, reducing the risk of stunting, increasing educational participation and quality, and strengthening local economies through the involvement of food-based micro, small, and medium enterprises (MSMEs) and domestic supply chains. In addition, the MBG Program generates a multiplier effect on the economy through increased consumption, production, and employment absorption. However, the program also poses various fiscal risks, including increased pressure on the State Budget (APBN), potential budget inefficiency, and challenges related to the accurate targeting of beneficiaries. Therefore, the success of the MBG Program is highly dependent on effective governance, implementation efficiency, strengthened monitoring systems, and the government's ability to maintain a balance between social objectives and long-term fiscal sustainability.
Copyright (c) 2026 Risya Sandinata Putri, Yasira Faza, Siti Shabirah , Nasya Apritya Kuswanto, Zahra Syifa Dzakirah, Ahmad Setiawan Nuraya https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Effect of Economic Growth, Average Years of Schooling, and Regional Minimum Wage on the Open Unemployment Rate in Tuban Regency
This study aims to analyze the effect of economic growth, average years of schooling, and regional minimum wages on the open unemployment rate in Tuban Regency during 2004–2024. The study employs a quantitative approach using multiple linear regression analysis. The data used are secondary data obtained from the Central Bureau of Statistics (BPS) of Tuban Regency and East Java Province. The dependent variable in this study is the open unemployment rate, while the independent variables consist of economic growth, average years of schooling, and regional minimum wages. The results show that economic growth has a negative effect on the open unemployment rate, indicating that higher economic growth can increase labor absorption. Average years of schooling also affect the open unemployment rate because higher educational attainment improves the quality of human resources and employment opportunities for the community. Meanwhile, regional minimum wages influence the open unemployment rate since wage increases may affect companies’ decisions in hiring labor. Simultaneously, all independent variables have a significant effect on the open unemployment rate in Tuban Regency.
Copyright (c) 2026 Sinta Ayu Vironika, Marseto Marseto https://creativecommons.org/licenses/by-sa/4.0
The Influence of Internal Control, Audit Committee, Whistleblowing System, and Moral Sensitivity on Fraud Prevention
The primary objective of this study is to evaluate how internal controls, audit committee efficiency, whistleblowing systems, and moral sensitivity influence efforts to minimize fraud in infrastructure corporations listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a quantitative approach, this study tests the hypothesis regarding the positive and significant impact of each independent variable on fraud prevention. Secondary data sourced from companies’ annual reports were selected using purposive sampling. To test the relationships among variables, the researcher applied panel data regression with a fixed-effects model. The analysis results indicate that strengthening corporate governance and collective moral awareness collectively enhance the effectiveness of fraud prevention. These findings confirm that robust governance mechanisms are a crucial instrument in mitigating the risk of illegal activities within organizations. The implications of this research suggest that management should be more proactive in optimizing the role of the audit committee and fostering moral sensitivity as a long-term preventive strategy.
Copyright (c) 2026 Elvina Sephia Hardiyanti, Dirvi Surya Abbas https://creativecommons.org/licenses/by-sa/4.0
The Influence of Sustainability Reporting, Big Data, IT Governance, and Gender Diversity on Firm Value in The Infrastructure Sector Listed on The Indonesia Stock Exchange period 2021-2024
This study examines the influence of Sustainability Reporting, Big Data, IT Governance, and Gender Diversity on firm value in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach is employed using panel data collected from annual reports and financial statements. The sample is determined through purposive sampling based on predefined criteria. Data analysis is conducted using panel data regression, with model selection tests including the Chow Test, Hausman Test, and Lagrange Multiplier Test, which identify the Random Effect Model (REM) as the most appropriate model. The results indicate that, simultaneously, Sustainability Reporting, Big Data, IT Governance, and Gender Diversity have a significant effect on firm value. However, partially, only Gender Diversity shows a significant positive influence, suggesting that higher female representation in managerial positions enhances decision-making quality and increases investor confidence. In contrast, Sustainability Reporting, Big Data, and IT Governance do not show significant individual effects on firm value during the observed period. These findings imply that gender diversity plays a strategic role in improving firm value, while ESG disclosures and technological initiatives have not yet become key determinants of firm valuation in the infrastructure sector. Future research is recommended to include additional variables, longer observation periods, or different sectors to obtain more comprehensive insights.
Copyright (c) 2026 Rara Andini, Dirvi Surya Abbas, Imam Hidayat https://creativecommons.org/licenses/by-sa/4.0
Perception and Interest of the Muslim Younger Generation in Sharia Stock Investment: A Qualitative Study on Students in Bandar Lampung
This study aims to analyze the perception and interest of the young generation of Muslims, especially students, towards sharia stock investment in Bandar Lampung City. This study uses a qualitative approach with a phenomenological design to understand students' experiences and subjective meanings. Data was collected through in-depth interviews with 30 active students from UIN Raden Intan Lampung, University of Muhammadiyah Lampung, and IIB Darmajaya who were selected using purposive sampling techniques, and analyzed with interactive models through data reduction, data presentation, and conclusion drawn. The results of the study show that students have a positive perception of sharia stocks as investment instruments that are halal, legal, and in accordance with Islamic principles, but have not been fully followed by investment actions. This gap is influenced by limited financial literacy, high risk perception, and lack of practical assistance. Students' investment interests are influenced by internal factors such as religious values, knowledge, and future motivations, as well as external factors such as the academic and social environment.
Copyright (c) 2026 Fathul Amin, Ruslaini, Ulil Albab, Elsa Cahyani https://creativecommons.org/licenses/by-sa/4.0
The Impact of the Work Environment on Employee Job Satisfaction with Motivation as an Intervening Variable of the Garden Office of Pt. Tasma Puja Sei Kuamang Kampar
This study aims to analyze the influence of the work environment on employee job satisfaction with work motivation as an intervening variable in the Garden Office of PT. Tasma Puja Sei Kuamang Kampar. The phenomenon behind this research is the importance of creating a conducive work environment to increase employee motivation and job satisfaction in supporting the achievement of company goals. The research method used is a quantitative method with a descriptive and causal approach. The population in this study is all employees of the Plantation Office of PT. Tasma Puja Sei Kuamang Kampar. The sampling technique uses saturated sampling, so that the entire population is used as a research sample of 52 employees. The data collection technique was carried out through the distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of the study show that the work environment has a positive and significant effect on employee job satisfaction, the work environment has a positive and significant effect on work motivation, and work motivation has a positive and significant effect on employee job satisfaction. In addition, work motivation has been proven to be able to mediate the influence of the work environment on employee job satisfaction at the Garden Office of PT. Tasma Puja Sei Kuamang Kampar. Based on the results of the study, it can be concluded that the work environment and work motivation are important factors in increasing employee job satisfaction. Therefore, companies need to continue to create a comfortable, safe, and conducive work environment and provide support that can increase employee work motivation
Copyright (c) 2026 Husein Husein, Yulizar Baharuddin, Mustafa Kamal, Adi Setiawan, Muhammad Salis https://creativecommons.org/licenses/by-sa/4.0
Technical Analysis of Sharia Stock Prices Using Moving Average and Relative Strength Index: Evidence from the Jakarta Islamic Index
This study aims to analyze the influence of technical indicators on Sharia stock price movements in the Jakarta Islamic Index (JII). The research employs a quantitative approach using secondary data derived from historical stock prices of companies listed in the Jakarta Islamic Index. The sample consists of 10 Sharia-compliant companies, selected through purposive sampling, with a total of 141 observations during the period January 2024 to May 2025. The independent variables used in this study are the 20-day Moving Average (MA20) and the 14-day Relative Strength Index (RSI14), while stock price is used as the dependent variable. Multiple linear regression analysis is applied to examine the influence of the technical indicators on stock price movements. The results show that the Moving Average variable has a positive and significant effect on stock prices, with a regression coefficient of 1.007, a t-value of 215.090, and a significance level of 0.000. In contrast, the Relative Strength Index does not significantly influence stock prices, as indicated by a t-value of 0.486 and a significance level of 0.633. The simultaneous test indicates that the model is statistically significant with an F-value of 291.623. The coefficient of determination (R² = 0.999) shows that the independent variables explain 99.9% of the variation in Sharia stock prices. These findings suggest that the Moving Average indicator can serve as an effective technical analysis tool for predicting Sharia stock price trends in the Indonesian Islamic capital market.
Copyright (c) 2026 Rahmat Ramadhan, Efi Sarifudin, Dede Sudirja https://creativecommons.org/licenses/by-sa/4.0
Determinants of Purchase Intention and Purchasing Decisions of Halal Products: The Role of Online Shopping, Taglines, and Social Media Marketing
Research aims: This study aims to analyse the influence of online shopping, taglines and social media marketing on purchase intention and purchasing decisions. Design/Methodology/Approach: Statistical analysis was conducted using SEM techniques, with testing performed using Smart PLS version 3.0. Research findings: Digital marketplaces and promotional epithets exert no discernible sway over consumers' acquisitive predispositions, whilst social networking ecosystems demonstrably shape them. Acquisitive predispositions consequentially bear upon procurement comportment; nonetheless, digital marketplaces, promotional epithets, and social networking apparatuses independently yield negligible bearing on such comportment. Acquisitive predispositions intercede between social networking ecosystems and procurement resolutions; contrarily, this intermediary capacity is forfeited when concerning digital marketplaces and promotional epithets. Theoretical Contribution/Originality: The distinctiveness of this enquiry resides in the deployment of acquisitive predisposition as an interceding variable. Practitioners/Policy Implications: This enquiry is anticipated to augment and broaden perspicacity, enlightenment, conceptions, and erudition, particularly concerning the determinants that can sway consumptive acquisitive resolutions. Research Limitations/Implications: The specimen in this enquiry is circumscribed to patrons who possess an Instagram account.
Copyright (c) 2026 Eko Budi Satoto https://creativecommons.org/licenses/by-sa/4.0
The Influence of Halal Awareness and Halal Certification on the Purchase Decisions of Korean Instant Noodles Among Teenage Consumers in Surabaya
The halal food industry is a major sector in Indonesia, supported by a predominantly Muslim population. On the other hand, imported food products such as Korean instant noodles are attracting the interest of domestic consumers, particularly among teenagers. Instant noodles are a fast-food item that is very popular among teenage consumers, especially with the rise of the Korean Wave in Indonesia. However, not all Korean instant noodles available in Indonesia are halal-certified. Muslim consumers must be more discerning when selecting Korean instant noodle products before making a purchase, starting with their own awareness. This study aims to analyze the influence of halal awareness and halal certification on the purchasing decisions of teenage consumers in Surabaya regarding Korean instant noodle products. The analysis method used was Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. Data was collected from 200 teenage respondents in Surabaya using a closed-ended Likert scale questionnaire. The results of the study indicate that halal awareness and halal certification significantly influence the decision to purchase Korean instant noodle products among teenage consumers in Surabaya. Halal awareness has a coefficient value of 0.311 (t-statistic 4.008; p-value 0.000), while halal certification has a coefficient value of 0.452 (t-statistic 5.956; p-value 0.000). This indicates that halal certification has a greater influence than halal awareness on the purchasing decisions of Korean instant noodles among teenage consumers in Surabaya
Copyright (c) 2026 Abharul Lubbi, Ulya Sarofa https://creativecommons.org/licenses/by-sa/4.0
The Influence of Employee Competence, Work Motivation, and On The Job Training on Employee Performance In The Digital Creative Industry (Study on The Podcast Somestory Jakarta)
The development of the creative industry in the digital era encourages media companies to have human resource capable of delivering optimal performance in a dynamic and competitive work environment. Podcast Somestory, as a media company engaged in podcast and TikTok content production, requires employees who possess competence, work motivation, and adequate job training to support the achievement of organizational goals. This study aims to analyze the effect of employee competence, work motivation, and on the job training on employee performance at Podcast Somestory. This study employed a quantitative approach with data collected through questionnaires distributed to 78 respondents using a saturated sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 31. The results showed partially, employee competence had a positive and significant effect on employee performance with a significance value of <0,001. Meanwhile, work motivation and on the job training did not have a significant effect on employee performance, with significance values of 0,674 and 0,554, respectively. However, simultaneously, employee competence, work motivation, and on the job training had a significant effect on employee performance. These findings indicate that employee competence is the most dominant factor in improving employee performance in the creative industry, particularly at Podcast Somestory .
Copyright (c) 2026 Havelyne Octaviana Damaling, Acep Samsudin https://creativecommons.org/licenses/by-sa/4.0
Professionalism and Life Dilemma: The Influence of Self-Efficacy and Work-Life Balance on Employee Performance at Coffee Shop in Pontianak City
This study aims to analyze professionalism and life dilemmas: the influence of self-efficacy and work-life balance on employee performance at coffee shops in Pontianak City. This study uses an associative approach. The research instrument used in data collection was a questionnaire. This study involved 180 respondents as a sample. Sampling was carried out using a saturated sampling technique covering 180 coffee shop employees in Pontianak City. The statistical analysis approach was carried out using the IBM SPSS Statistics 26 program. Data analysis was carried out using validity, reliability, classical assumptions (multicollinearity, heteroscedasticity, normality, linearity), coefficient of determination, multiple linear regression, F-test, and T-test. The findings of the study indicate that (1) self-efficacy and work-life balance simultaneously have a positive and significant effect on employee performance, (2) self-efficacy has a positive and significant effect on employee performance, and (3) work-life balance has a positive and significant effect on employee performance.
Copyright (c) 2026 Helen Hoogendijk, Nova Arestia https://creativecommons.org/licenses/by-sa/4.0
Analysis of Sharia Compliance on Fintech Lending Platforms: A Quantitative Study on User Perceptions
The rapid growth of Islamic fintech lending in Indonesia has raised concerns about the actual level of sharia compliance perceived by its users. This study aims to analyze the influence of sharia compliance, transparency, and trust on user perceptions of Islamic fintech lending platforms. A quantitative approach was employed using a survey of 200 users of Islamic fintech lending in Indonesia, selected through purposive sampling. Data were collected via a structured questionnaire using a 5-point Likert scale and analyzed using SPSS version 26 through validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results show that all instruments are valid (r-count > 0.138) and reliable (Cronbach's Alpha > 0.70). The classical assumption tests confirm that the data are normally distributed, free from multicollinearity (VIF < 10), and free from heteroscedasticity. The multiple regression analysis reveals that sharia compliance (β = 0.412; t = 6.842; p < 0.001), transparency (β = 0.276; t = 4.521; p < 0.001), and trust (β = 0.198; t = 3.314; p = 0.001) significantly influence user perceptions. The simultaneous F-test indicates F = 143.567 with p < 0.001, while the coefficient of determination (Adjusted R²) is 0.682, meaning that 68.2% of the variance in user perceptions can be explained by the three independent variables. The findings imply that sharia compliance is the dominant determinant of positive user perception, suggesting that Islamic fintech operators must strengthen DSN-MUI fatwa adherence, akad transparency, and ethical trust-building mechanisms to maintain user confidence.
Copyright (c) 2026 Syarif Hidayatullah https://creativecommons.org/licenses/by-sa/4.0
The Influence of Managerial Decisions, Ethical Orientation, and Locus of Control on Whistleblowing Intentions in Preventing Fraud in MSMEs
The primary purpose of this study is to analyze the impact of managerial decisions, ethical orientation, and locus of control on whistleblowing intentions in preventing fraud in MSMEs in Bojonegoro Regency. This studi is grounded in a quantitative methodology, with data collection carried out through a structured survey. The data sources' firsthand information was gathered using a set of questionnaire items directed at the respondents to MSMEs owners and employees involved in operational activities in Bojonegoro Regency. A non-probability sampling method, specifically purposive sampling, resulted in a total of 103 participants who met the research criteria. Data processing and analysis were conducted using multiple regression analysis methods in IBM SPSS Statistics version 31. Based on the partial test results, ethical orientation and locus of control exert a positive influence on whistleblowing intentions, while managerial decisions fail to notably impact whistleblowing intentions. These findings indicate that the stronger an individual's ethical orientation and locus of control, the greater their willpower to engage in report as an effort to prevent fraud in MSMEs
Copyright (c) 2026 Fanny Evanda Fachruddin, Novi Darmayanti, Isnaini Anniswati Rosyida https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Subsidized Mortgage Program for High-Income Communities Low at Bank Syariah Indonesia KCP Surabaya Manukan
This study aim for analyze implementation of the credit program Subsidized Home Ownership (KPR) for the community earning low at Bank Syariah Indonesia (BSI) KCP Surabaya Manukan. Research This focused on the program implementation process, the benefits obtained customers, as well as obstacles faced​ in implementation financing House subsidy Sharia- based research use approach descriptive qualitative. Subject study consists of on account officers, financing marketing, and customers recipient selected subsidized mortgage financing​ use the study used purposive sampling technique. Data collection techniques were conducted through semi-structured interviews, observation, and documentation. The data obtained were analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of the subsidized mortgage program at BSI KCP Surabaya Manukan has been carried out systematically through the stages of customer education, document verification, field surveys, and murabahah contracts. The program has had a positive impact on low-income communities, especially in increasing access to affordable housing ownership, creating family economic stability, and improving community welfare. However, the program implementation still faces several obstacles, such as low public literacy regarding sharia financing, customer income instability, incomplete administrative documents, and limited availability of subsidized housing units. This study implies that the success of the sharia subsidized mortgage program requires stronger synergy between banks, developers, and the government, as well as increased public education regarding sharia financing products. Future research is recommended to expand the research location and use a mixed methods approach to obtain more comprehensive results regarding the effectiveness of the sharia subsidized housing financing program in Indonesia.
Copyright (c) 2026 Maulida Vina Alfansyah, Muhammad Syauqi https://creativecommons.org/licenses/by-sa/4.0
Flexible Working Space for Generation Z Employees in the Banking Sector
This study aims to analyze the effect of Flexible Working Space (FWS) and Organizational Support on Employee Performance with Work Life Balance (WLB) as a mediating variable among Generation Z employees in the banking sector in Lumajang City. The research approach uses a quantitative method with primary data collection through a Likert scale-based questionnaire. The research sample consisted of 98 respondents selected using purposive sampling. Data analysis was performed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the help of SmartPLS 4.0 software. The results showed that FWS did not have a significant effect on WLB or employee performance. Conversely, organizational support had a positive and significant effect on WLB and employee performance. In addition, WLB was found to have a significant effect on employee performance and mediated the relationship between organizational support and employee performance, but did not mediate the relationship between FWS and employee performance. These findings confirm that in the context of the regional banking sector, organizational support plays a more strategic role than workplace flexibility in improving work-life balance and the performance of Generation Z employees.
Copyright (c) 2026 Via Lailatur Rizki, Imam Abrori, Masyhuri, Fauzan Muttaqien https://creativecommons.org/licenses/by-sa/4.0
The Effect of Capital Intensity and Leverage on Corporate Tax Aggressiveness in Companies Listed on the Indonesia Stock Exchange with Corporate Governance as a Moderating Variable
This research investigates the influence of capital intensity and leverage on corporate tax aggressiveness, while also examining the moderating role of corporate governance in manufacturing firms within the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2021 to 2024. The study proposes that capital intensity and leverage contribute to tax aggressiveness and assumes that corporate governance may strengthen or weaken these relationships. A quantitative method with an associative research design was applied in this study. The sample consisted of 150 firm-year observations selected through purposive sampling techniques. Secondary data were collected from the annual financial statements published by the companies. The variables were measured using several financial indicators, including capital intensity represented by the ratio of fixed assets to total assets, leverage measured using the Debt to Asset Ratio (DAR), tax aggressiveness measured through the Effective Tax Rate (ETR), corporate governance assessed by the proportion of independent commissioners, and profitability represented by Return on Assets (ROA) as a control variable. Data processing employed panel data regression and Moderated Regression Analysis (MRA) using Python software. The selection of the most appropriate regression model was conducted through the Hausman and Lagrange Multiplier (LM) tests, while descriptive statistical analysis and classical assumption tests were performed using SPSS. The findings reveal that, individually, capital intensity and leverage positively and significantly affect tax aggressiveness. Profitability as a control variable also demonstrates a positive and significant relationship with tax aggressiveness. Simultaneous testing further confirms that both capital intensity and leverage jointly influence tax aggressiveness. Furthermore, the MRA findings indicate that corporate governance does not significantly moderate the relationship between capital intensity and leverage toward tax aggressiveness. These results imply that tax aggressiveness is shaped by multiple internal organizational factors, and the proposed model provides considerable explanatory capability regarding the phenomenon. The findings also suggest that strengthening corporate governance structures alone may not be sufficient to reduce aggressive tax practices unless accompanied by effective implementation. Therefore, companies should improve transparency and accountability in managing tax-related activities, while policymakers are encouraged to reinforce regulations associated with corporate taxation practices. Future studies are recommended to incorporate additional variables, such as company size, liquidity, and audit quality, as well as expand research coverage across different sectors and longer periods of observation to achieve broader and more comprehensive findings.
Copyright (c) 2026 Istiqomah, Srikalimah, Fitria Magdalena Suprapto https://creativecommons.org/licenses/by-sa/4.0
The Influence of Digital Marketing, Entrepreneurial Orientation, Business Innovation, and Competitive Advantage on Business Sustainability with Customer Satisfaction as a Mediating Variable
This study aims to analyze the influence of digital marketing, entrepreneurial orientation, business innovation, and competitive advantage on business sustainability with customer satisfaction as a mediating variable in MSMEs in East Lombok. This study uses a quantitative approach with an explanatory design. The research sample consisted of 150 respondents consisting of MSME owners or managers who have used digital marketing in their business activities. The sampling technique used purposive sampling, while data collection was carried out through distributing questionnaires using a Likert scale. Data analysis was carried out using SPSS through validity and reliability tests, multiple linear regression, and Sobel mediation tests. The results of the study indicate that digital marketing, entrepreneurial orientation, business innovation, and customer satisfaction have a positive and significant effect on business sustainability, while competitive advantage does not have a significant direct effect on business sustainability. In addition, customer satisfaction is able to mediate the influence of digital marketing, business innovation, and competitive advantage on business sustainability, but is unable to mediate the influence of entrepreneurial orientation on business sustainability. This research confirms that the sustainability of MSME businesses is greatly influenced by the ability of business actors to utilize digital technology, create innovation, and increase customer satisfaction in a sustainable manner.
Copyright (c) 2026 Widiya Selfiyana, Pahrudin, Muh. Fahrurrozi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Empowering Leadership and Organizational Culture on Job Satisfaction and Performance of Renmin Personnel at the Ditsamapta of the North Maluku Regional Police
This study aims to determine and analyze the effect of empowering leadership and organizational culture on job satisfaction and personnel performance at Renmin Ditsamapta of North Maluku Regional Police. This research is a quantitative study usi ng questionnaires as data collection instruments. The research respondents consisted of 32 personnel from the Renmin Division of Ditsamapta at the North Maluku Regional Police. The data analysis technique used to examine the influence between variables was Structural Equation Modeling (SEM). The data analysis technique used to examine the effect between variables is Structural Equation Modeling (SEM). The results show that empowering leadership and organizational culture have a positive and significant effect on job satisfaction and personnel performance. Job satisfaction also has a positive and significant effect on personnel performance and is able to mediate the effect of empowering leadership and organizational culture on personnel performance.
Copyright (c) 2026 Elis Rahayu Putri Elis Rahayu Putri, Edi Jusriadi, Dg. Maklassa https://creativecommons.org/licenses/by-sa/4.0
Halal Clauses in the Agreement on Reciprocal Trade (ART) between Indonesia and the United States: Sharia Perspectives and Indonesia's Halal Policy
This study aims to analyze the comparison and conformity between Indonesian halal regulations and halal clauses in the Agreement on Reciprocal Trade (ART) articles 2.9 and 2.22 between the Republic of Indonesia and the United States. The analysis in this study uses a normative juridical method with a statutory approach, a comparative approach and a conceptual approach, this study dissects nine points in the halal clause of the ART. The results of the study show that there is a significant disparity in norms, namely three paragraphs declared appropriate, two partially contradictory paragraphs, and four absolute contradictory paragraphs because it is not in accordance with Indonesian halal regulations, especially related to the labeling of non-halal products and the elimination of halal supervisors. Judging from Hans Kelsen's sovereignty theory, Indonesia has the legal capacity to maintain its national standards to protect citizens, which is emphasized through the Decree of the Head of BPJPH No. 221 of 2025 regarding foreign halal certification. In sharia principles, the rejection of contradictory clauses is the implementation of the rules of Dar'ul Mafāṣid Muqaddam 'Alā Jalbil Maṣāliḥ in order to ensure halal certainty and the protection of Indonesian Muslims.
Copyright (c) 2026 Qiwamudin, Nur Fatwa, Nurwahidin https://creativecommons.org/licenses/by-sa/4.0
Building Purchase Decisions in Wedding Organizer Services: The Influence of Digital Marketing Communication, Consumer Experience, and Service Quality Through Trust
Purchase decisions in wedding organizer services are influenced by various factors related to marketing strategies and service quality. This study was conducted to examine the influence of Digital Marketing Communication, Consumer Experience, and Service Quality on Purchase Decision, with Trust as an intervening variable among users of wedding organizer services. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 429 respondents in Jakarta who had previously used or searched for information related to wedding organizer services. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results of the study indicate that Digital Marketing Communication, Consumer Experience, and Service Quality have a positive influence on Trust and Purchase Decision. In addition, Trust was found to mediate the relationship between the independent variables and purchase decisions. The findings suggest that improving the quality of digital marketing communication, consumer experience, and service quality can strengthen consumer trust and encourage higher purchase decisions in the wedding organizer industry. This study is expected to serve as a reference for business practitioners in developing more effective marketing and service strategies to enhance customer loyalty and trust.
Copyright (c) 2026 Keisha Andani Devitasari, Andrian Haro, Meta Bara Berutu https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Influence of Subsidized Fertilizer Availability, Land Area Per Capita and Agricultural Labor on Rice Productivity in Madiun Regency
This study aims to analyze the effects of subsidized fertilizer availability, land area per capita, and agricultural labor on rice productivity in Madiun Regency during the 2015–2024 period. The study employed a quantitative approach using secondary time-series data obtained from the Central Bureau of Statistics and related institutions. Data analysis was conducted using multiple linear regression with the assistance of EViews 12 software. Before estimating the regression model, classical assumption tests were carried out, including normality, autocorrelation, multicollinearity, and heteroscedasticity tests. The results indicate that partially, subsidized fertilizer and land area per capita do not have a significant effect on rice productivity. Meanwhile, agricultural labor has a significant negative effect on rice productivity. Simultaneously, all independent variables significantly affect rice productivity in Madiun Regency. The coefficient of determination value of 0.728532 indicates that 72.85% of the variation in rice productivity can be explained by subsidized fertilizer, land area per capita, and agricultural labor, while the remaining percentage is influenced by other factors outside the research model. These findings suggest that improving rice productivity cannot rely solely on the availability of production factors, but also requires more effective farm management, improved human resource quality, and the implementation of more efficient and appropriate agricultural technology.
Copyright (c) 2026 Arin refa deviana, M.Taufiq https://creativecommons.org/licenses/by-sa/4.0
Professionalism and Effectiveness of Internal Audit in Fraud Control: A Qualitative Study of a Construction Company in Indonesia
This study is grounded in the gap that fraud control in construction companies has not yet been comprehensively explained through qualitative evidence on how internal auditors maintain professionalism and audit effectiveness while facing organisational pressures. Accordingly, this study aims to examine the professionalism and effectiveness of internal audit in fraud control within a large Indonesian construction company, with particular attention to the structural, social, and psychological pressures encountered by internal auditors. The study is conceptually situated within internal audit professionalism and corporate governance perspectives, which emphasize integrity, objectivity, independence, and accountability in strengthening organisational control. A qualitative case study approach was employed, using thematic analysis based on Braun and Clarke (2006). Data were collected through semi-structured in-depth interviews with two purposively selected internal auditors, designated as DA and IR, from the Internal Audit Unit of the case company. The interview data were supported by document review of audit reports, work guidelines, and supervisory evaluation records. Trustworthiness was ensured through member checking, document triangulation, and peer debriefing. The findings reveal three main themes. First, internal auditors demonstrated professionalism under pressure by maintaining integrity, objectivity, and independence despite structural and social pressures from management, including implicit directives to modify audit findings. Second, internal audit was implemented systematically through the stages of desk audit, field audit, reporting, and follow-up, supported by a risk-based Annual Supervisory Work Programme (PKPT). Third, the effectiveness of internal audit was constrained by structural and institutional factors, particularly the direct reporting line of the Internal Audit Unit to the president director and selective follow-up compliance by operational units. Theoretically, these findings strengthen the understanding of internal audit professionalism and governance effectiveness in the context of construction companies in emerging markets. Practically, the study highlights the need to strengthen internal audit independence, improve audit committee oversight, and enhance auditor training in managing organisational pressure. Future studies are recommended to involve a broader range of participants, compare multiple construction companies, and incorporate perspectives from audit committees and operational management to develop a more comprehensive understanding of fraud control mechanisms
Copyright (c) 2026 Egi Satria Nugraha, Fidiana https://creativecommons.org/licenses/by-sa/4.0
The Influence of Product Quality, Price, and Online Customer Reviews on the Purchase Intention of Erigo Fashion Products on Shopee among Generation Z in Surabaya
This study aims to analyze the influence of product quality, price, and online customer reviews on the purchase intention of Erigo fashion products on Shopee among Generation Z in Surabaya. This research employs a quantitative approach using SPSS version 31. The sample consists of 157 respondents selected through purposive sampling, with data collected using structured questionnaires based on each variable’s indicators. Data analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression, with hypothesis testing conducted using t-tests and F-tests. The results reveal that product quality, price, and online customer reviews have a positive and significant effect on purchase intention, both partially and simultaneously. Product quality is identified as the most dominant variable. The coefficient of determination (Adjusted R² = 0.839) indicates that 83.9% of the variation in purchase intention is explained by the independent variables. These findings highlight the importance of product quality, competitive pricing, and effective management of online customer reviews in enhancing purchase intention. This study provides practical implications for companies, particularly in the fashion e-commerce sector, in developing strategies to improve consumer purchase intention. Keywords: Product Quality, Price, Online Customer Reviews, Purchase Intention
Copyright (c) 2026 M. Adrian Fajar Maulana As. Sidik fajar, Acep Samsudin https://creativecommons.org/licenses/by-sa/4.0
The The Dark Side of Village Governance: Analyzing the Paradoxical Effects of Discretion and Accountability on the Fraud Pentagon Model in Village Funds (A Study in Banawa Tengah District, Donggala Regency)
Purpose: This study aims to examine the influence of discretion and accountability on fraud pentagon model practices in village fund management. The primary focus is to explore the interaction of these variables with the risk of fraud at the village level, testing the general assumption of whether these variables serve as preventive tools or, conversely, as facilitators. Methods: This study employs a quantitative approach with a sample size of 97 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), operated through SmartPLS 4 software. Results: The findings reveal significant yet paradoxical results. First, discretion has a positive and significant effect on fraud (0.445), indicating a loophole for the abuse of authority (opportunity). Second, accountability also has a positive and significant effect on fraud (0.504), demonstrating a phenomenon of "symbolic accountability" where administration is utilized as a facade to conceal irregularities. Overall, these two variables contribute 54.1% to the variance of the fraud pentagon model in village funds. Implications: These results indicate that strengthening accountability that is merely formalistic without substantive oversight actually increases the risk of fraud. It is recommended that local governments tighten the boundaries of discretion (bounded discretion) and transition the oversight system from mere document audits to more stringent physical field verification.
Copyright (c) 2026 Muhammad Baihaqy Syam Baihaqy, Muhammad Ansar, Muhammad Din, Andi Ainil Mufidah Tanra, Lucyani Meldawati https://creativecommons.org/licenses/by-sa/4.0
Enhancing Batik SME`s Competitive Advantage Through Sustainable Performance, Big Data, SCM, e-CRM, and Circular Economy
This study examines how Big Data Analytics Capabilities (BDAC) enhance sustainable performance and competitive advantage among batik MSMEs in Central Java. Grounded in the Resource-Based View (RBV), the research explores the mediating roles of Supply Chain Management Capabilities (SCMC), Electronic Customer Relationship Management (e-CRM), and Circular Economy Practices (CEP). Using a quantitative explanatory approach, survey data were collected from 150 batik MSME owners and managers and analyzed through Structural Equation Modeling (SEM) with AMOS. The findings reveal that BDAC significantly improves SCMC, e-CRM, and CEP, while also directly influencing sustainable performance. SCMC, e-CRM, and CEP partially mediate the relationship between BDAC and sustainable performance. In addition, sustainable performance significantly strengthens competitive advantage. The study confirms that data-driven capabilities alone are insufficient to create long-term competitiveness unless supported by effective supply chain integration, digital customer management, and circular economy implementation. This research contributes to sustainable supply chain and MSME literature by integrating big data analytics, sustainability, and competitive advantage within traditional creative industries. Practically, the findings offer strategic insights for batik MSMEs and policymakers in supporting sustainable digital transformation.
Copyright (c) 2026 Nanang Adie Setyawan, Novitasari Eviyanti, Mona Inayah Pratiwi, Hadiahti Utami, Sri Eka Sadriatwati, Destine Fajar Wiedayanti, Bagus Yunianto Wibowo https://creativecommons.org/licenses/by-sa/4.0
The Analysis of the Manufacturing Sector in the Economy of West Nusa Tenggara Province (An Input-Output Approach)
Abstrak Penelitian ini bertujuan untuk menganalisis peran sektor manufaktur dalam perekonomian Provinsi Nusa Tenggara Barat berdasarkan data Input-Output 2016, dengan mengukur keterkaitan maju dan mundur serta koefisien daya dispersi dan sensitivitas disperson terhadap sektor ekonomi lainnya. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan Input-Output, berdasarkan Tabel Input-Output Nusa Tenggara Barat 2016 dari Badan Pusat Statistik. Penelitian ini menganalisis keterkaitan maju dan mundur, daya dispersi, dan sensitivitas untuk menilai peran sektor manufaktur dalam perekonomian daerah. Analisis Input-Output menunjukkan bahwa perekonomian Nusa Tenggara Barat masih didominasi oleh sektor primer, dengan manufaktur belum menjadi kontributor utama terhadap PDB. Namun, keterkaitan mundur yang tinggi (1,711) dan daya dispersi (1,208) menunjukkan peran yang kuat dalam mendorong sektor hulu. Meskipun keterkaitan ke depannya moderat (1,317) dan sensitivitas dispersinya di bawah satu (0,892), manufaktur tetap penting secara strategis sebagai jembatan antara sektor primer dan sektor bernilai tambah. Hasil penelitian menunjukkan bahwa penguatan sektor manufaktur dapat mendorong pertumbuhan ekonomi regional karena keterkaitannya yang relatif tinggi dan daya dispersinya. Oleh karena itu, kebijakan pembangunan harus fokus pada perluasan manufaktur berbasis sumber daya untuk mendukung transformasi ekonomi di Provinsi Nusa Tenggara Barat. Kebaruan penelitian ini terletak pada penerapan analisis Input-Output untuk menguji keterkaitan manufaktur di Provinsi Nusa Tenggara Barat, di mana penelitian serupa masih terbatas.
Copyright (c) 2026 Rindi, Wahyu, Jumaedi https://creativecommons.org/licenses/by-sa/4.0
The The Influence of Fear of Missing Out (FOMO) and Live Streaming on Impulsive Purchases, with Shopee Pay-Later as a Moderating Variable, Among Gen Z in Indonesia
Advances in digital technology have significantly transformed consumer behaviour, particularly in online shopping through e-commerce and social commerce. In Indonesia, internet penetration has reached 80.66%, with approximately 229.4 million users, accelerating the growth of digital consumption. This study aims to analyse the effect of live streaming on Fear of Missing Out (FOMO) and impulsive buying, as well as the moderating role of Shopee Pay-Later among Generation Z in Indonesia. This research adopts a quantitative approach using a survey method involving 100 Generation Z respondents who actively use e-commerce, watch live streaming, and have made online purchases, with purposive sampling and data analysed using SEM-PLS. The findings reveal that live streaming has a positive and significant effect on both FOMO and impulsive buying, and FOMO also positively influences impulsive buying behaviour. However, Shopee Pay-Later does not moderate the relationship between live streaming, FOMO, and impulsive buying. These results indicate that impulsive buying behaviour among Generation Z is more strongly driven by emotional factors and interactive live streaming experiences than by the convenience of digital payment features. This study supports the Stimulus Organism Response (SOR) theory and provides practical implications for e-commerce practitioners to design more interactive and responsible marketing strategies. Kata Kunci: live streaming, Fear of Missing Out (FOMO), impulsive buying, Shopee Pay-Later, Generation Z.
Copyright (c) 2026 Baiq Nanda Khaerunnisa, Sulhaini https://creativecommons.org/licenses/by-sa/4.0
The Impact of Macroeconomic Complexity on Environmental Pollution in Indonesia (1989-2024): An Empirical Study Using the Autoregressive Distributed Lag Approach
Environmental pollution caused by increasing carbon dioxide (CO₂) emissions has become an important issue in Indonesia due to rapid economic growth, industrialization, and dependence on fossil fuels. Understanding the relationship between macroeconomic dynamics and environmental degradation is essential to support sustainable development and emission reduction targets. This study aims to analyze the impact of macroeconomic complexity on environmental pollution in Indonesia during 1989-2024 using the Autoregressive Distributed Lag (ARDL) approach. The variables examined include economic growth, interest rates, inflation, foreign direct investment (FDI), energy consumption, and international trade openness on CO₂ emissions. The findings reveal a long-run cointegration relationship among the variables. Economic growth, interest rates, and energy consumption positively and significantly affect CO₂ emissions, indicating that Indonesia remains in the early stage of the Environmental Kuznets Curve (EKC). Meanwhile, international trade openness has a negative and significant effect on emissions through technological efficiency and cleaner production practices. Inflation and FDI show insignificant effects in the long run. These findings highlight the importance of integrating macroeconomic, energy, and environmental policies through renewable energy transition, green investment, and sustainable trade strategies to achieve Indonesia’s emission reduction target by 2030. Keywords: Macroeconomic complexity, Carbon dioxide emissions, ARDL, Sustainability, Renewable energy
Copyright (c) 2026 Deni Wahyudi, Taupiq Chaidir https://creativecommons.org/licenses/by-sa/4.0
The Agglomeration of the Hotel Industry and Its Impact on Socio-Economic Structure in North Lombok Regency
This study analyzes the impact of the hotel industry agglomeration on the socioeconomic structure of communities in North Lombok Regency, focusing on Sigar Penjalin Village and Gili Indah Village. Using a descriptive qualitative approach supported by simple quantitative data, this study involved 47 respondents selected through purposive and quota sampling. The results indicate a massive structural shift in livelihoods, with 55.32% of respondents now working in the hospitality sector—a sharp increase from the initial situation, which was dominated by the primary and informal sectors. Economically, average household income has increased significantly, by 190% in parts of Sigar Penjalin Village and 121.4% in Gili Indah Village, although the distribution of benefits is uneven among individuals. From a social perspective, 85.11% of respondents reported an increase in their ability to finance their families’ education; however, there were pressures in the form of rising land prices, changes in lifestyle, and reduced access to the beach. In the fiscal dimension, the contribution of hotel taxes to the Regional Revenue (PAD) of North Lombok Regency has increased consistently from 21.50% (2019) to 32.62% (2025). This study concludes that the agglomeration of the hotel industry drives tangible yet uneven socioeconomic transformation, necessitating inclusive policies such as vocational training, strengthened spatial planning regulations, and accelerated development of educational infrastructure in tourist areas. Keywords: Agglomeration, Hotel Industry, Socio-economic Structure, North Lombok
Copyright (c) 2026 Honey Alya, Iwan Harsono, Muhamad Bai'ul Hak https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Social Media Marketing And E-Wom On Purchasing Decision With Trust And Brand Image As Mediating Variables On Fashion Purchases In Tiktok Shop
This study aims to analyze the influence of social media marketing and electronic word of mouth (E-WOM) on purchasing decisions for fashion products in TikTok Shop, with trust and brand image as mediating variables. The study used a quantitative approach with a population of university students in Indonesia who had shopped for fashion through TikTok Shop. Sampling was carried out using a non-probability sampling technique through convenience sampling with a total of 280 respondents. Data were collected through an online questionnaire using Google Form with a five-point Likert scale, then analyzed using the Structural Equation Modeling (SEM) method with the help of SmartPLS software. The results showed that social media marketing and E-WOM had a positive and significant effect on trust, brand image, and purchasing decisions. In addition, trust and brand image were also proven to have a positive effect on purchasing decisions. Mediation tests showed that trust was able to mediate the influence of social media marketing on purchasing decisions, while brand image mediated the influence of E-WOM on purchasing decisions. These findings indicate that online social media marketing activities play an important role in building trust and brand image that drive purchasing decisions in TikTok Shop.
Copyright (c) 2026 Lilis Karlina, Anas Hidayat https://creativecommons.org/licenses/by-sa/4.0
Gold Futures Price Dynamics Study in the United States
Gold is one of the investment instruments that has an important role as a hedge asset in the midst of global economic uncertainty. The development of financial markets and increasing global volatility have made gold futures an increasingly actively traded instrument, especially in the United States market. This study aims to analyze the influence of the US dollar index, the United States stock market index (S&P 500), the Federal Reserve's interest rate, United States inflation, and world crude oil prices on the movement of world gold prices. This study uses monthly time series data for the period January 2010 to December 2025 with a quantitative approach. The analysis method used is the Error Correction Model (ECM) to identify long-term and short-term relationships between variables. The results of the study show that in the long term there is a cointegration relationship between macroeconomic variables and world gold prices. Empirically, the S&P 500 index and world crude oil prices have a significant influence on world gold prices, while the US dollar index, the Fed's interest rate, and US inflation do not show a statistically significant influence. Meanwhile, in the short term, all independent variables do not have a significant effect on world gold prices, but significant and negative Error Correction Term (ECT) values indicate a process of adjustment towards long-term equilibrium. These findings imply that world gold price movements are more influenced by the dynamics of financial markets and the energy sector than by conventional monetary variables, so it is important for investors and market participants to consider these factors in their investment decisions for gold futures.
Copyright (c) 2026 M. Ghazi Algifari, Taufik Chaidir https://creativecommons.org/licenses/by-sa/4.0
The Effect of Entrepreneurial Motivation, Risk-Taking Propensity, and Creativity on MSME Sustainability with Business Innovation as an Intervening Variable and Family Support as a Moderating Variable
This study aims to analyze the influence of entrepreneurial motivation, risk-taking, and creativity on the sustainability of MSMEs, with business innovation as an intervening variable and family support as a moderating variable. The method used was a quantitative approach with an explanatory research design. Data were collected through questionnaires from MSMEs in West Nusa Tenggara (NTB) using purposive sampling and analyzed using SEM-PLS. The results show that entrepreneurial motivation, risk-taking, and creativity significantly influence business innovation. Business innovation significantly influences MSME sustainability and mediates this relationship. Family support has a direct effect on MSME sustainability but does not act as a moderating variable.The implications of this study emphasize the importance of business innovation as a key to improving MSME sustainability.
Copyright (c) 2026 Wanda Desta Arlina, Pahrudin, Muh. Fahrurrozi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Interpersonal Competence and Organizational Climate on Employee Performance with Motivation as an Intervening Variable at UPT PLN Malang
This study aims to analyze the influence of interpersonal competence and organizational climate on employee performance with motivation as an intervening variable at UPT PLN Malang. The method used is a quantitative approach with an explanatory design, and uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationship between variables. The results of the study indicate that interpersonal competence and organizational climate have a positive and significant influence on employee motivation. Furthermore, motivation is proven to play a role as an intervening variable that strengthens the relationship between interpersonal competence and organizational climate with employee performance. These findings emphasize the importance of developing interpersonal competence and creating a conducive organizational climate to increase motivation, which ultimately has a positive impact on improving employee performance at UPT PLN Malang.
Copyright (c) 2026 Didik, Marli https://creativecommons.org/licenses/by-sa/4.0
The Analysis of the Impact of Profitability and Liquidity on Enterprise Value in Main Board Real Estate Companies Listed on the IDX for the 2021-2025 Period
This study aims to analyze the influence of Profitability and Liquidity on Enterprise Value in a business entity. A quantitative approach is used as a type of research to test the causal relationship between variables. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, a variance-based structural equation modeling technique that is highly suitable for exploring predictive and causal relationships in complex models. The results show that both Profitability and Liquidity have a positive and significant influence on Enterprise Value. Profitability, as measured by Return on Assets (ROA) and Return on Equity (ROE), is proven to substantially contribute to increasing company value. Similarly, Liquidity, as indicated by the Current Ratio (CR), also significantly and positively affects Enterprise Value. This finding is supported by the positive path coefficient value and the T-statistic and P-value indicating a high level of significance, indicating that managerial decisions in optimizing Profitability and Liquidity are crucial to increasing overall company value.
Copyright (c) 2026 Fera, Lidia https://creativecommons.org/licenses/by-sa/4.0
Understanding Of Sharia Contracts Among Msme Actors
Understanding sharia contracts is an important aspect in supporting MSME business practices in accordance with Islamic economic principles. However, in practice, many MSME actors take advantage of sharia financing without an adequate conceptual understanding of the contracts used. This study aims to analyze the level of understanding of MSME actors on the concept, principles and mechanisms of sharia contracts, the factors that affect them and their implications for business management and financial decision-making. The research uses the literature review method by examining various scientific journals and academic publications related to Islamic financial literacy, sharia financing and the implementation of contracts in MSMEs. Analysis is carried out through content analysis and narrative synthesis to find patterns of findings, similarities, differences and research gaps. The results of the study show that the level of understanding of sharia contracts for MSME actors is still relatively low to moderate and tends to be terminological and procedural. Influencing factors include Islamic financial literacy, education and education, business experience, the role of Islamic financial institutions, managerial capacity and business digitalization dynamics. A good understanding of contracts has been proven to have implications for the suitability of business practices with sharia principles, more structured financial management, understanding of business risks and more rational financing decisions. This research emphasizes the importance of strengthening literacy and sustainable mentoring so that the understanding of sharia contracts can be internalized in the business behavior of MSMEs and support the sustainability of sharia-based businesses.
Copyright (c) 2026 Khoirudin, MHD. Nanang Hidayat, M.Ilham, Muhammad Fakhri Khairi https://creativecommons.org/licenses/by-sa/4.0
Implementation Of Sharia Economic Principles In Micro, Small And Medium Enterprises
This study aims to analyze the implementation of sharia economic principles in Micro, Small, and Medium Enterprises (MSMEs) and its impact on business management and economic performance based on a literature review. The approach used is a literature review by examining various scientific journals discussing the application of sharia values in MSME practices. The data used is secondary data from relevant previous research results, which are then analyzed descriptively and analytically to identify implementation patterns, impacts, and research gaps. The results of the study indicate that the implementation of sharia economic principles in MSMEs is reflected in fair and honest transaction practices, a riba-free financing system with clear contracts, transparent and accountable financial management, and strengthening the social dimension through cooperation and business ethics. The application of these principles has a positive impact on the quality of business governance, improved managerial discipline, capital structure stability, better risk management, and increased consumer trust and loyalty. Economically, sharia values contribute to business sustainability and the expansion of market opportunities, including through the use of digital media that maintains ethical transactions. However, the literature also indicates research gaps such as the dominance of local case studies, the lack of quantitative measurements of economic impact, and limited studies on the integration of sharia principles with digital and financial technology. This research confirms that the principles of Islamic economics not only serve as moral guidelines but also as a strategy for strengthening fair, resilient, and sustainable MSMEs in facing the dynamics of the modern economy.
Copyright (c) 2026 Muhammad Fakhri Khairi, Khoirudin, MHD. Nanang Hidayat, M.Ilham https://creativecommons.org/licenses/by-sa/4.0
The Influence of Visual Appeal on Trust Mediated by Presence and Authenticity in Shopee Live Users
This study aims to analyze the influence of visual appeal on trust with the mediating role of presence and authenticity in Shopee Live users. This study uses a quantitative approach with a survey method of 292 respondents who are active users of Shopee Live in Yogyakarta, who have exceeded the minimum number of samples required in the PLS-SEM analysis. The sampling technique used non-probability sampling using the convenience sampling method, and the data analysis was carried out using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of the study show that visual appeal has a positive effect on presence and authenticity. Furthermore, presence and authenticity have a positive effect on trust, and presence also affects authenticity. In addition, presence and authenticity have been shown to mediate the relationship between visual appeal and trust, both partially and sequentially. These findings suggest that visual appeal not only increases trust directly, but also through psychological mechanisms such as a sense of presence and perception of authenticity.
Copyright (c) 2026 Anissa Pranadewi, Anas Hidayat https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Literacy, Money Attitude, and Self-Control on Financial Distress Through Impulsive Buying as a Mediating Variable Among Paylater Users in Surabaya City
This study aims to analyze the influence of financial literacy, money attitude, and self-control on financial distress through impulsive buying as a mediating variable among Paylater users in Surabaya City. The research was conducted to examine whether financial literacy, money attitude, and self-control significantly affect financial distress directly and indirectly through impulsive buying behavior. The study hypothesizes that higher financial literacy and self-control reduce financial distress, while negative money attitudes and impulsive buying tendencies increase financial distress among Paylater users. This research employed a quantitative approach using a causal associative design. Data were collected through questionnaires distributed to Paylater users in Surabaya City using purposive sampling techniques. The respondents consisted of active users of Paylater services who had experience using digital payment and credit facilities. The collected data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to test the relationships among variables and the mediating effect of impulsive buying. The results indicate that financial literacy and self-control have a negative and significant effect on financial distress, while money attitude and impulsive buying positively influence financial distress. Furthermore, impulsive buying was found to mediate the relationship between financial literacy, money attitude, self-control, and financial distress. Individuals with low financial literacy and weak self-control tend to engage in impulsive buying behavior, which ultimately increases the risk of financial distress. The findings imply that improving financial literacy and strengthening self-control are essential strategies to minimize financial distress among Paylater users. Financial institutions, educational institutions, and policymakers are encouraged to provide financial education programs and promote responsible digital financial behavior. Future studies are recommended to expand the research scope by involving larger populations, additional variables, and different geographical areas to obtain broader insights into consumer financial behavior in the digital era.
Copyright (c) 2026 Nur Lailatus Sholikha, Nadia Asandimitra Haryono, Harlina Meidiaswati https://creativecommons.org/licenses/by-sa/4.0
Compliance of Culinary Business Operators with Halal Certification Regulations: A Study of Street Food Vendors in Somba Opu District, Gowa Regency
This study aims to analyze the compliance of culinary business operators with halal certification regulations among street food vendors in Somba Opu District, Gowa Regency. The research focuses on the effectiveness of government literacy and educational inclusion programs, the level of vendors’ understanding and access to certification obligations, the implementation of compliance throughout the production–distribution–sales chain, and the supporting and inhibiting factors affecting compliance. This study employs a qualitative approach using a phenomenological method. Data were collected through in-depth interviews, non-participant observations, and documentation involving ten street food vendors and three key informants from the Halal Product Assurance Organizing Agency (BPJPH). Data analysis was conducted using the interactive model developed by Miles and Huberman. The findings indicate that the level of compliance remains low, both administratively and substantively. Literacy and inclusion programs, such as the Free Halal Certification Program (SEHATI) and the SIHALAL digital system, have not yet optimally reached their target groups due to digital literacy gaps, limited direct technical assistance, and perceptions of procedural complexity. Vendors’ understanding of halal certification remains normative and intuitive and has not yet met the procedural accountability standards required by the Halal Product Assurance System (SJPH). The main supporting factors include religious awareness, market pressure, and affirmative government programs, while the inhibiting factors consist of limited digital infrastructure, bureaucratic complexity, and regulatory uncertainty. This study concludes that improving compliance requires a shift from a compliance-driven approach toward an enablement-driven approach through procedural simplification, strengthened field assistance, and the development of inclusive service designs. Such an approach is consistent with the Islamic principles of taysir (facilitation) and maqashid al-shariah (the objectives of Islamic law).
Copyright (c) 2026 Nashrullah Hidir, Muhammad Zul Ikram Safei, Rahmawati Muin, Rahman Ambo Masse https://creativecommons.org/licenses/by-sa/4.0
Effectiveness of QRIS as a Digital Instrument Innovation in Strengthening ZIS Fundraising A Study at the Muhammadiyah Zakat Institution (LAZISMU) of Makassar City
This study aims to analyze the effectiveness of Quick Response Code Indonesian Standard (QRIS) as a digital innovation instrument in strengthening the collection of Zakat, Infaq, and Sadaqah (ZIS) funds at LAZISMU Makassar. This research employed a qualitative method with a phenomenological approach through interviews, observation, and documentation. The findings indicate that QRIS significantly improves the effectiveness of ZIS fundraising by providing faster transactions, operational efficiency, ease of access, and broader donor participation. QRIS also enhances transparency and accountability in zakat management through real-time digital transactions. However, several challenges remain, including limited digital literacy, inadequate technological infrastructure, and low public awareness regarding digital payment systems. To optimize QRIS utilization, LAZISMU Makassar implemented digital campaigns, institutional collaborations, and continuous public education programs. The study concludes that QRIS is an effective digital instrument for strengthening ZIS fundraising and supporting the transformation of modern Islamic philanthropy in the digital era..
Copyright (c) 2026 Muhammad Zul Ikram Safei, Nashrullah, Rahmawati Muin, Idris Parakkasi https://creativecommons.org/licenses/by-sa/4.0
The Effect Of The Implementation Of Corporate Social Responsibility, Profitability And Corporate Value On Tax Aggressiveness At Pt Younexa Inti Material Cikarang
This research was conducted to test and analyze the influence of the implementation of corporate social responsibility, profitability and corporate value on tax aggressiveness. The population in this study is PT. Younexa Inti Material Cikarang, The sampling method used was snowball sampling, so that 129 samples were obtained. This research uses a quantitative approach with the type of associative research This research also uses secondary data obtained from the website of PT. Younexa Material Core Cikarang. The statistical method used to test the research hypothesis was multiple linear regression analysis with the help of SPSS 23.0 software. The results of this study prove that the implementation of corporate social responsibility has no effect on tax aggressiveness. Then the results of the T test and the F test prove that the application of profitability has an effect on tax aggressiveness, and the application of company values has no effect on tax aggressiveness.
Copyright (c) 2026 Tedi Setiawan, Agus Subagiyo https://creativecommons.org/licenses/by-sa/4.0
Pengembangan Bisnis Digital Berbasis Software As A Service (SAAS): Studi Kasus Platform Pengelolaan Zakat “Catat Zakat” Di Pt Titik Terang Teknologi
This study aims to develop a comprehensive business plan for the Catat Zakat Software as a Service (SaaS) platform, analyze business development planning across multiple aspects, and evaluate financial investment feasibility. Catat Zakat is a B2B SaaS platform developed by PT Titik Terang Teknologi to help Zakat Management Institutions (LAZ) automate zakat management from collection to distribution. The research employs a qualitative descriptive method with a single case study approach, involving semi-structured interviews with 25 LAZ managers in West Java, DKI Jakarta, and East Java. The analytical framework integrates Design Thinking, Business Model Canvas, SWOT-TOWS analysis, Timmons Model, and financial feasibility analysis (NPV, IRR, Payback Period, Profitability Index). Results show that 92% of LAZ still prepare PSAK 109 reports manually, 88% face multi-channel reconciliation difficulties, and 84% lack adequate donor tracking systems. The Timmons Model evaluation yields a score of 4.11/5.00 (Highly Attractive Opportunity). Financial feasibility analysis under the moderate scenario shows NPV of IDR 8.7 billion, IRR of 42%, Payback Period of 4.8 years, and Profitability Index of 2.71 — all metrics exceeding minimum feasibility standards.
Copyright (c) 2026 Ekky Fauzan Maulana, Keni Kaniawati https://creativecommons.org/licenses/by-sa/4.0
Macroeconomic Determinants of Fintech Lending Disbursement in Indonesia: An ARDL Approach
This study aims to evaluate the macroeconomic determinants of fintech lending disbursement volume in Indonesia from January 2021 to August 2025. The variables analyzed include inflation, Outstanding SBSN, money supply (M2), exchange rate, and the Industrial Production Index (IPI). The research employs a quantitative approach using the Autoregressive Distributed Lag (ARDL) model on monthly time series data. Results indicate that the IPI is the sole variable with a significant positive impact on disbursement volume in both the short run and long run. Other monetary variables such as inflation, SBSN, M2, and exchange rates prove to have no statistically significant influence during the observation period. The Error Correction Term (ECT) value of -1.17 confirms a stable cointegration relationship with a very high speed of adjustment toward equilibrium. These findings emphasize that the fintech lending sector in Indonesia is demand-driven and highly dependent on real sector productivity. The growth of this industry is more sensitive to manufacturing performance than to traditional monetary indicator fluctuations. The government is advised to align digital economic policies with the strengthening of the national real industrial sector.
Copyright (c) 2026 Carissa Harjanti Putri, Wiku Suryomurti https://creativecommons.org/licenses/by-sa/4.0
The Influence of Ease of Use and Product Completeness on Purchasing Decisions on the Lazada Application The Word of Revelation
This study aims to analyze the influence of ease of use and product completeness on purchasing decisions in the Lazada application. The rapid development of e-commerce has shifted consumer shopping behavior from conventional transactions to online shopping activities. In this competitive digital era, ease of use and product completeness are considered important factors influencing consumer purchasing decisions. This study uses a quantitative approach with an associative research design. The population of this study consists of consumers in Mataram City who have made purchases through the Lazada application. The sample was determined using the Lemeshow formula, resulting in 100 respondents selected through a purposive sampling technique. Data were collected using an online questionnaire and analyzed using multiple linear regression analysis with IBM SPSS Statistics. The results showed that ease of use has a positive and significant influence on purchasing decisions, indicated by a significance value of 0.000 and a regression coefficient of 0.456. Product completeness also has a positive and significant influence on purchasing decisions, with a significance value of 0.000 and a regression coefficient of 0.422. Together, ease of use and product completeness contribute 64.9% to purchasing decisions. These findings suggest that increasing the app's ease of use and providing a wider variety of products can improve consumer purchasing decisions on e-commerce platforms, particularly Lazada
Copyright (c) 2026 Qomariyatul Wahyu, Rusminah HS https://creativecommons.org/licenses/by-sa/4.0
Implementation of the Value of Mutual Cooperation in the "Banjar" Contribution System as an Effort to Strengthen the Community Economy Based on SDGs 1 and 10 in Gelora Village
: Poverty and economic inequality remain challenges in rural development, particularly related to limited social protection and local institutional capacity. In the context of sustainable development, local culturally based social practices have the potential to contribute to strengthening the community economy. This study aims to analyze the implementation of the value of mutual cooperation in the Banjar contribution system and its role in strengthening the economy of the Gelora Village community within the framework of Sustainable Development Goals (SDGs) 1 and 10. The study used a qualitative approach with a case study design. Data were obtained through participatory observation and in-depth interviews with purposively selected Banjar administrators and members, then analyzed thematically through the stages of data condensation, data presentation, and conclusion drawing. The results show that the Banjar contribution system represents social capital built on trust, collective norms, and strong social networks. This system functions as an informal social protection mechanism and community-based economic redistribution that helps strengthen members' economic resilience and contributes to efforts to reduce vulnerability and inequality at the village level. These findings demonstrate that customary institutional practices are relevant in supporting an inclusive and sustainable development agenda
Copyright (c) 2026 Septin Anggun Taranita, Muhamad Ali, Pahrudin https://creativecommons.org/licenses/by-sa/4.0
The Role of Organizational Commitment in Mediating the Influence of Workload, Work Environment, and Organizational Support on Performance Wakatobi Regency Hospital Employee
This study aims to analyze the influence of workload, work environment, and organizational support on employee performance at Wakatobi Regency Hospital with organizational commitment as a mediating variable. This study uses a quantitative approach by distributing questionnaires to 188 employees at the Wakatobi Regency Hospital. Data analysis used the Structural Equation Modeling method based on Partial Lrast Square (PLS-SEM) through the SmartPLS application to test the direct and indirect influence between variables. The results of the study show that workload does not have a significant effect on employee performance, but it has a significant effect on organizational commitment. The work environment has a significant effect on employee performance, but it does not have a significant effect on organizational commitment. Organizational support does not have a significant effect on employee performance, but it has a significant effect on organizational commitment. Furthermore, organizational commitment has been proven to have a significant effect on employee performance. The results of the mediation test showed that organizational commitment was able to mediate the influence of workload and organizational support on employee performance, but did not mediate the influence of the work environment on employee performance. The findings of this study confirm that organizational commitment has an important role in improving employee performance. Therefore, the management of the Wakatobi Regency Hospital needs to pay attention to the management of the workload proportionally and increase organizational support to strengthen employee commitment so that it can encourage optimal performance improvement.
Copyright (c) 2026 Karsinah Sidi, Andi Jam'an, Ismail Rasulong https://creativecommons.org/licenses/by-sa/4.0
Reconstruction of the Handling of Non-Performing Financing in Murabahah Contracts in Islamic Banking
This study aims to analyze the issues surrounding the management of non-performing financing in murabahah contracts within Islamic banking and to formulate a revised management model that is more in line with Sharia principles and legal certainty. This issue is significant given the widespread use of murabahah contracts in Islamic banking practices, which is not always accompanied by the substantive implementation of Sharia principles. The research method employed is a normative legal approach using a literature review, through an examination of primary legal sources relevant to Islamic banking and murabahah financing. Data analysis was conducted qualitatively using descriptive-analytical and prescriptive approaches to produce comprehensive model recommendations. The results indicate that the handling of non-performing financing in murabahah contracts still faces a gap between theory and practice, a dominance of repressive approaches, and weak legal certainty due to the lack of alignment between regulations and on-the-ground implementation. To address this, this study proposes a reconstruction of the management of non-performing financing through a model based on legal certainty and Sharia principles, consisting of three stages: preventive, curative, and repressive, with consultation and restructuring as the primary approaches and enforcement as the last resort (ultimum remedium). It is hoped that the implications of this study will contribute to the development of Islamic banking law, particularly in creating a system for handling non-performing financing that is fairer, more effective, and in accordance with Sharia principles, as well as serving as a reference for practitioners, regulators, and academics in strengthening the implementation of Islamic banking in Indonesia.
Copyright (c) 2026 Khairul Hanif, Muhammad Albahi, Raja Sakti Putra Harahap https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Digital Leadership and Work Motivation On Job Satisfaction Of Generation Z Employees In The Banking Sector In Surabaya City
The development of digital technology encourages organizations, including the banking sector, to adapt to digital transformation in managing human resources. One of the important factors in creating employee Job Satisfaction is the implementation of Digital Leadership and the level of Work Motivation possessed by employees. Generation Z, as a generation that grows up in the digital era, has different characteristics compared to previous generations, requiring leadership that is adaptive to technology and a work environment that can enhance employee motivation. Therefore, this study aims to analyze the effect of Digital Leadership and Work Motivation on Job Satisfaction among Generation Z employees in the banking sector in Surabaya. This research employed a quantitative approach using a survey method through questionnaires distributed to 96 Generation Z employees working in the banking sector in Surabaya. The data were analyzed using multiple linear regression analysis with the asksistance of SPSS software. The results of the study indicate that Digital Leadership and Work Motivation simultaneously have a positive and significant effect on Job Satisfaction. Partially, Digital Leadership has a positive and significant effect on Job Satisfaction, while Work Motivation also has a positive and significant effect on Job Satisfaction.
Copyright (c) 2026 Alya Nadia Zahrah, Sonja Andarini https://creativecommons.org/licenses/by-sa/4.0
The Impact of Digital Tax Policy and Tax Understanding on Taxpayer Compliance (Study of TikTok Affiliates in Kediri)
The development of the digital economy through social media platforms like TikTok has encouraged the emergence of affiliate marketers as a new source of income, while simultaneously creating challenges in taxation. This study aims to analyze the influence of digital tax policies and tax understanding on taxpayer compliance among TikTok affiliate marketers in Kediri City. This study used quantitative methods with a descriptive approach. Data were obtained through in-depth interviews with seven TikTok affiliate marketers, supported by observation and documentation. Data analysis was conducted using multiple linear regression analysis. The results indicate that digital tax policies and tax understanding have a positive effect on taxpayer compliance.
Copyright (c) 2026 Ika Defiana Putri, Nur Rahmanti Ratih, M. Wahyudi https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Work Motivation And Work Environment On The Performance Of Administrative Staff At Mts Nwdi School
This study aims to determine and analyze the influence of work motivation and work environment on the performance of school administrative staff at Madrasah Tsanawiyah (MTs) in the NWDI environment. This study was motivated by the discovery of several problems in the performance of administrative staff, such as late completion of work, lack of accuracy in administrative management, and less than optimal utilization of work facilities. The study used a quantitative approach with an associative method to determine the relationship and influence between variables. The population in this study was all administrative staff at MTs NWDI with a sample of 100 respondents determined using the Paul Leedy formula and simple random sampling technique. Data collection was carried out through a questionnaire with a Likert scale (1–5), while data analysis used validity and reliability tests, multiple linear regression, t-tests, and F-tests with the help of IBM SPSS. The results showed that work motivation had a positive and significant effect on the performance of administrative staff with a calculated t-value of 3.413 > t-table 1.660 and a significance value of 0.001 < 0.05. The work environment also has a positive and significant effect on performance with a calculated t value of 2.549 > t table 1.660 and a significance value of 0.004 < 0.05. Simultaneously, work motivation and work environment have a significant effect on the performance of administrative staff with a calculated F value of 11.482 > F table 3.09 and a significance value of 0.000 < 0.05. Thus, good work motivation and work environment can improve the performance of school administrative staff optimally.
Copyright (c) 2026 Selina Farhiyani, Pahrudin https://creativecommons.org/licenses/by-sa/4.0
The Effect of Third Party Funds, Loans Disbursed, and Allowance for Impairment Losses on Stock Prices
This study aims to analyze the effect of Third Party Funds (DPK), Loans Disbursed, and Allowance for Impairment Losses (CKPN) on Stock Prices of conventional banking companies listed on the Indonesia Stock Exchange for the period 2023–2025. The study is motivated by the empirical phenomenon of declining banking stock prices concurrent with increasing net income, indicating that investor decision making is not exclusively driven by profitability considerations, but also encompasses fund mobilization, credit disbursement, and credit risk management practices. This study employs a quantitative approach with panel data regression analysis. The sample was determined using purposive sampling, yielding 39 banking companies with a total of 117 observations over the study period. Data analysis was conducted using EViews 12, encompassing descriptive statistics, classical assumption tests, panel data model selection, and hypothesis testing using the Random Effect Model (REM). The results indicate that Third Party Funds, Loans Disbursed, and CKPN jointly exert a significant effect on Stock Price. On a partial basis, Third Party Funds exert a positive and significant effect on Stock Price; Loans Disbursed do not exert a significant effect on Stock Price; and CKPN exerts a positive and significant effect on Stock Price. These findings are consistent with Signaling Theory, which posits that information relating to fund mobilization and credit risk management constitutes an important signal for investors in assessing banking company prospects. This study, therefore, demonstrates that investors do not assess banking companies solely based on profitability, but also consider the bank's capacity to mobilize public funds and manage credit risk effectively as foundational considerations in investment decision making. Keywords: Stock Price, Third Party Funds, Loans Disbursed, Allowance for Impairment Losses.
Copyright (c) 2026 Venni Avionita, Rizke Wiliyanti, Rediawan Miharja, Rabhi Fathan Muhammad https://creativecommons.org/licenses/by-sa/4.0
School Branding Strategy in the Digital Era to Increase Engagement Through Digital Marketing
The increasingly fierce competition among educational institutions requires schools to implement effective branding strategies to attract public interest. This study aims to analyze the digital branding strategy of SDI Tarbiyatul Ummah in increasing engagement through digital marketing, as well as to explore collaboration opportunities with its parent foundation, Yayasan Al-Manshur Tarbiyatul Ummah. This qualitative research collected data through in-depth interviews, observations, and documentation involving the principal, social media team, and parents. The researcher also served as participatory observer as the foundation's social media manager. The results indicate that the branding strategy relies on daily activity documentation distributed organically through an electronic word-of-mouth (eWOM) mechanism by parents. The QUALITAS tagline (Qur'ani, Peduli, Berprestasi) has successfully formed a positive impression among parents, and social media plays two simultaneous roles: as a discovery medium for prospective parents actively seeking information, and as a confirmation medium for those who learned about the school through other channels. However, the effectiveness of this strategy is hindered by reactive content planning due to limited human resources (single-handler) in both the school and the foundation. A content gap was also identified between what the school produces and the actual informational needs of parents. Furthermore, collaboration between the school and the foundation remains one-way due to the lack of a coordination system at the technical operational level. This study recommends the development of a collaborative content calendar, content diversification responsive to parents' needs, optimization of TikTok as a discovery platform, and formalization of the foundation's role as an active strategic partner within the private school digital branding ecosystem.
Copyright (c) 2026 Muhammad Ridlo, Hadiah Fitriyah https://creativecommons.org/licenses/by-sa/4.0
Digital Marketing Strategy for Patient Visit Decisions with Brand Awareness as an Intervening Variable at Fatma Eye Hospital
This study investigates the effect of digital marketing on patient visit decisions with brand awareness as an intervening variable at Fatma Eye Hospital. A quantitative explanatory design was employed using purposive sampling with 100 respondens. Data were collected through structured questionnaries and analyzed using SEM-PLS. The result reveal that digital marketing significantly influences both brand awareness and patient visit decisions. Brand awareness also has a significant effect on patient visit decisions and mediates the relationship between digital marketing and patient decisions. These findings confirm the role brand awareness as a cognitive mechanism linking digital marketing to behavioral outcomes. The study provides theoretical and practical implications for optimizing integrated digital marketing strategies to enchance hospital competitiveness and patient acquisition.
Copyright (c) 2026 Maulana Ali Syahidin, Hadiah Fitriyah https://creativecommons.org/licenses/by-sa/4.0
The Effect of Job Placement and Leadership Style on Employee Performance with Work Discipline as an Intervening Variable in the Pltmg Mpp Manokwari 2 Company
This study aims to analyze the influence of job placement and leadership style on employee performance with work discipline as an intervening variable at PLTMG MPP Manokwari 2. The research applies a quantitative approach using the Partial Least Square (PLS) analysis method. The population consists of all 36 employees of PLTMG MPP Manokwari 2, using a saturated sampling technique. The results show that job placement and leadership style have a positive and significant effect on employee performance. Both variables also have a positive and significant effect on work discipline. Furthermore, work discipline has a positive and significant effect on employee performance and acts as an intervening variable in the relationship between job placement and leadership style toward performance. Therefore, proper job placement, effective leadership, and high work discipline can optimally improve employee performance at PLTMG MPP Manokwari 2.
Copyright (c) 2026 Tika Ayu Putri Iriyanti https://creativecommons.org/licenses/by-sa/4.0
AI and Greenwashing: Digital Transformation in Reducing Information Asymmetry
This research is motivated by the increasing practice of greenwashing amid the increasing demands for transparency in sustainability and ESG reporting. The high asymmetry of information between companies and stakeholders causes environmental claims to often not match the company's actual performance, thereby lowering the credibility of sustainability reporting systems. This study aims to analyze the role of Artificial Intelligence (AI) as a digital transformation mechanism in reducing information asymmetry and suppressing greenwashing practices. The method used is Systematic Literature Review (SLR) with a PRISMA approach to reputable scientific articles obtained from the Scopus database, Web of Science, ScienceDirect, Emerald Insight, IEEE Xplore, and Google Scholar in the period 2010–2025. The analysis process is carried out through thematic synthesis to identify patterns, mechanisms, and conceptual relationships between researches. The results show that AI plays a significant role in increasing the transparency of ESG reporting through real-time data analysis, anomaly detection, machine learning, large language models, and the integration of big data based on the Internet and IoT. AI has also been proven to be able to improve operational efficiency, strengthen corporate governance, and narrow the opportunities for environmental information manipulation. In addition, the development of digital technologies such as blockchain, cloud computing, and the Internet of Things strengthens the effectiveness of AI in creating a more accurate and transparent sustainability monitoring system. This study concludes that AI is an effective digital governance mechanism in reducing information asymmetry and greenwashing, although its implementation still requires regulatory support, good data quality, and adequate digital infrastructure.
Copyright (c) 2026 Gusdinda Ramadhanti Putri, Y Anni Aryani https://creativecommons.org/licenses/by-sa/4.0
Management Adaptation as a Mediator of Travel Agency Compliance: The Role of Regulations and Service Quality for Pilgrims at PT Nur Haramain Mulia
This study aims to analyze the effect of regulatory implementation and the quality of services provided to pilgrims on travel agencies’ compliance, with management adaptation as a mediating variable, at PT Nur Haramain Mulia Kraksaan Probolinggo. The study employs a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to respondents associated with Umrah travel agencies and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results indicate that regulatory implementation has a positive and significant effect on travel agency compliance, whereas the quality of pilgrim services does not have a direct significant effect on travel agency compliance. Regulatory implementation and service quality for pilgrims have a positive and significant effect on management adaptation. Management adaptation also has a positive and significant effect on travel agency compliance and mediates the influence of regulatory implementation and service quality for pilgrims on travel agency compliance. These findings indicate that travel agency compliance is not only influenced by regulations and service quality but is also determined by the organization’s ability to adapt its management practices to changes in the environment and the demands of pilgrim services.
Copyright (c) 2026 Noer Aida Fitriani, Jeni Susyanti, Abdullah Syakur Novianto https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Learning Motivation And The Learning Environment On The Performance Of Human Resources In Achieving Qur’an Memorisation Targets Through Self-Regulated Learning (A Case Study of PPTQ Nurul Furqon, Malang)
This study aims to analyse the influence of learning motivation and the learning environment on human resource (HR) performance in achieving Qur’an memorisation targets through self-regulated learning among students at PPTQ Nurul Furqon in Malang. The study employed a quantitative approach using total sampling to select 115 students. Data collection was carried out through the distribution of a questionnaire using a five-point Likert scale and analysed using the Partial Least Square-Structural Equation Modelling (PLS-SEM) method with the assistance of SmartPLS 4.0. The results of the study indicate that learning motivation and the learning environment have a positive and significant influence on self-regulated learning. Furthermore, learning motivation, the learning environment, and self-regulated learning also have a positive and significant influence on the students’ performance in achieving their Qur’an memorisation targets. Self-regulated learning was found to mediate the influence of learning motivation and the learning environment on performance. The novelty of this study lies in testing the mediating role of self-regulated learning within the context of tahfidz boarding school education. The practical implications of this study suggest that enhancing learning motivation and creating a conducive learning environment must be accompanied by strengthening students’ self-regulation skills so that the achievement of Qur’an memorisation targets can proceed more optimally and sustainably.
Copyright (c) 2026 Fita Andriyani, Noor Shodiq Askandar, Siti Asiyah https://creativecommons.org/licenses/by-sa/4.0
The Effect of Environmental, Social, and Governance (ESG) Performance on Dividend Policy in Non-Financial Companies in the ASEAN Capital Market
This study analyzes the influence of Environmental, Social, and Governance (ESG) performance on dividend policies in 199 non-financial companies listed on the ASEAN-5 capital market during the 2019-2023 period. The background of the research emphasizes the increasing attention of investors to the sustainability of the company and its potential to influence dividend distribution decisions. This quantitative study used panel data regression and probit regression with 995 company-year observations from the Refinitiv Eikon Database. The purposive sampling technique is used to select companies with complete ESG disclosures and reliable financial data. The results showed that the aggregate ESG performance significantly positively affected the Dividend Payout Ratio (coefficient of 0.010216, p=0.000). However, this relationship differs by dimension: the Environmental pillar shows a significant negative impact (coefficient -0.0074334, p=0.000), while the Social pillar (coefficient 0.0067466, p=0.000) and Governance (coefficient 0.0063344, p=0.000) pillar show a significant positive effect. Free Cash Flow emerges as a more important determinant than accounting profitability. In conclusion, the ESG dimension has a differential influence on dividend policy, with significant trade-offs between sustainability investments and dividend distributions varying by ESG type in emerging ASEAN markets.
Copyright (c) 2026 Julianti, Abdul Moin https://creativecommons.org/licenses/by-sa/4.0
Implementation of ISO 9001:2015 Quality Management System in Public Services: A Case Study on the Role of Leadership, Organizational Culture, and Human Resource Competence in the BMKG Work Unit of the Pattimura Meteorological Station, Ambon
This study aims to analyze the implementation of the ISO 9001:2015 Quality Management System (QMS) at the BMKG Pattimura Meteorological Station in Ambon and examine the role of leadership, organizational culture, and human resource competencies in supporting the effectiveness of quality system implementation. The study used a qualitative approach with a case study type. Research informants consisted of leaders, the QMS team, operational staff, and administrative staff who were selected purposively. Data collection techniques were carried out through in-depth interviews, observations, and documentation studies. Data analysis used the interactive model of Miles, Huberman, and Saldaña which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of ISO 9001:2015 has been running effectively through the application of SOPs, internal audits, quality documentation, and continuous improvement actions. Leadership plays a dominant role in the success of implementation through commitment, resource provision, and periodic evaluations. Organizational culture supports the implementation of the quality system through work discipline, adherence to procedures, and public service orientation, although it still tends to be administrative. HR competencies are technically adequate, but understanding related to risk-based thinking and continuous improvement still needs to be improved. This study confirms that the implementation of ISO 9001:2015 not only functions as an operational quality standard, but also as an instrument for management control and strengthening public service accountability.
Copyright (c) 2026 Margaretha Titaley, Christina Sososutiksno, Salomi J. Hehanussa https://creativecommons.org/licenses/by-sa/4.0
Legal Certainty and Effectiveness of Tax Supervision for Foreign Citizens and Foreign Legal Entities Earning Income in Indonesia in the Perspective of International Tax Law
This study examines the extent of legal certainty and the effectiveness of tax supervision for foreign taxpayers (foreign individuals and foreign entities) in Indonesia. It focuses on fiscal policy reforms and tax regulations, including the Harmonization of Tax Regulations Law (Law No. 7 of 2021), which aim to provide greater legal certainty for foreign investors while strengthening domestic and cross-border tax oversight to prevent tax avoidance. A review of relevant literature and regulations indicates that the Indonesian government has sought to enhance legal certainty through various incentives, such as limiting the tax liability of certain foreign experts to income earned within Indonesia. Nevertheless, the effectiveness of tax supervision continues to face challenges, including data integration issues, limited human resources, and the complexity of cross-border transactions. International tax agreements, including Double Taxation Agreements (DTAs), the Multilateral Instrument (MLI), and Exchange of Information (EOI) conventions, play a crucial role in cross-border tax monitoring, with Indonesia having signed and ratified various OECD/BEPS-related instruments. The findings suggest the need to strengthen tax administration mechanisms, improve inter-agency cooperation (e.g., immigration and customs authorities), and expand access to international information. Policy recommendations include simplifying DTA implementation procedures, developing an integrated Core Tax system, and enhancing the capacity of the Directorate General of Taxes to address cross-border tax evasion.
Copyright (c) 2026 Siti Aisya https://creativecommons.org/licenses/by-sa/4.0