https://e-journal.uac.ac.id/index.php/iijse/issue/feed Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 2026-05-21T18:33:10+00:00 Mohamad Toha motoha013@gmail.com Open Journal Systems <p>The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Universitas KH. Abdul Chalim Mojokerto. The journal is published periodically triannually.</p> https://e-journal.uac.ac.id/index.php/iijse/article/view/9607 The Effect of the Amount of BLT Funds and Distribution Mechanisms on Spending Priorities and Increasing Household Financial Resilience 2026-05-01T01:37:02+00:00 Wawan Muliawan muliawanwawan53@gmail.com Ikhwan Wadi agsnrinia@gmail.com <p>Direct Cash Assistance (BLT) is a government program aimed at helping households meet basic needs and improve financial resilience, especially for low-income communities. This study aims to analyze the effect of the amount of Direct Cash Assistance (BLT) funds and its distribution mechanism on spending priorities and household financial resilience in Bagik Papan Village. The research method used is a quantitative method with a survey approach. Data were obtained by distributing questionnaires to households receiving Direct Cash Assistance (BLT) in Bagik Papan Village. The data analysis technique used multiple linear regression analysis to determine the effect of independent variables on the dependent variable. The results show that the amount of BLT funds has a significant effect on spending priorities and household financial resilience. In addition, the BLT distribution mechanism also has a significant effect on household priorities and financial resilience. Thus, it can be concluded that the amount of funds and the distribution mechanism of BLT have an important role in helping households manage expenses and improve finances. This study is expected to be a consideration for the government in increasing the effectiveness of BLT distribution policies.</p> 2026-04-30T16:51:01+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9642 The EFFECT OF EMPLOYEE ENGAGEMENT AND GREEN HUMAN RESOURCE MANAGEMENT (HRM) ON PERFORMANCE THROUGH EMPLOYEE COMPETENCE AT THE JEMBER REGENCY HEALTH OFFICE 2026-05-01T01:37:02+00:00 Andri Desy Nurdiyanto andremunchen82@gmail.com Budi Santoso budisantoso@unmuhjember.ac.id Ni Nyoman Putu Martini ninyomanputu@unmuhjember.ac.id <p>This study aims to analyze the influence of <em>employee engagement</em> and <em>green human resource management </em>on the performance of employees of the Jember Regency Health Office, with employee competence as an intervening variable. The research method uses a quantitative approach with data collection techniques through questionnaires distributed to Health Office employees. The data was analyzed using a path analysis technique to test the direct and indirect relationships between variables. The results of the study show that <em>employee engagement</em> and <em>green human resource management </em>have a positive and significant effect on employee performance directly. In addition, <em>employee engagement</em> and <em>green human resource management</em> also have a positive effect on employee competence. Employee competence has been proven to play a role as an intervening variable that strengthens the influence <em>&nbsp;of employee engagement</em> and <em>green human resource management </em>on performance. Thus, increasing work attachment and implementing environmentally friendly human resource policies can improve employee competence, which ultimately has a positive impact on the performance of Jember Regency Health Office employees. This study recommends that management further develop programs that increase work attachment and the implementation of <em>green human resource management</em> to support sustainable competency and employee performance improvement.</p> 2026-04-30T16:58:08+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9527 ANALYSIS OF THE EFFECT OF EARNING PER SHARE (EPS) AND RETURN ON EQUITY (ROE) ON STOCK PRICES: A STUDY OF STATE-OWNED ENTERPRISE (BUMN) ISSUERS ON THE INDONESIA STOCK EXCHANGE IN THE 2015-2024 PERIOD 2026-05-06T11:58:19+00:00 Nur Aliyah Marwah nuraliyahmarwah@gmail.com Hety Budiyanti hety.budiyanti@unm.ac.id Annisa Paramaswary Aslam parawansaannisa@gmail.com <p>This study aims to determine: (1) the effect of Earning Per Share (EPS) on stock prices in parent state-owned enterprise issuers, (2) the effect of Return on Equity (ROE) on stock prices in parent state-owned enterprise issuers, and (3) the effect of Earning Per Share (EPS) and Return on Equity (ROE) together on stock prices in parent state-owned enterprise issuers listed on the Indonesia Stock Exchange. This study uses a quantitative approach with an associative research type. The data used are secondary data obtained from annual financial reports and stock price data of parent state-owned enterprise issuers listed on the Indonesia Stock Exchange during the 2015–2024 period. The sampling technique was carried out by purposive sampling. The data analysis method used is panel data regression with the help of EViews software. The results of the study indicate that: (1) Earning Per Share (EPS) partially has a positive and significant effect on the stock price of parent BUMN issuers with a value (p-value 0.02 &lt; 0.05), (2) Return on Equity (ROE) partially has a positive and significant effect on the stock price of parent BUMN issuers with a value (p-value 0.01 &lt; 0.05), and (3) Earning Per Share (EPS) and Return on Equity (ROE) simultaneously have a significant effect on the stock price of parent BUMN issuers with a value (p-value 0.000 &lt; 0.05). In addition, company size as a control variable also strengthens the relationship between the company's fundamental performance and stock prices.</p> 2026-04-30T17:06:37+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9628 ANALYSIS OF THE INFLUENCE OF GRDP, TOTAL POPULATION, WAGES, AND INFLATION ON TOTAL CONSUMPTION IN SUMATRA PROVINCE IN 2020-2023 2026-05-01T01:37:01+00:00 Friscatama Puspita Ayu H ayutama814@gmail.com Siti Fatimah Nurhayanti sfn97@ums.ac.id <p>Consumption is the activity of using goods and services to meet the needs and desires of individuals or households. This study aims to analyze the effect of Gross Domestic Product, population size, minimum wage, and inflation on total consumption in North Sumatra province from 2020 to 2023. The analytical tool used is panel data regretion using secondary data obtained from the Central Bureau of Statistics during the period 2020-2023. The best model selected is the fixed effect model (FEM). Regression results show that GDP affects total consumption in North Sumatra from 2020 to 2023. Meanwhile, population size, minimum wage, and inflation do not affect total consumption in North Sumatra from 2020 to 2023.</p> 2026-04-30T17:25:18+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9686 QUALITY CONTROL ANALYSIS OF BROCADE FABRIC PRODUCTS USING THE SIX SIGMA METHOD AT PT X IN CIMAHI CITY 2026-05-01T01:37:01+00:00 Sinta Widara sintawidara_22p150@mn.unjani.ac.id Eka Ludiya sintawidara_22p150@mn.unjani.ac.id <p>In the manufacturing industry, product quality is one of the most crucial factors in maintaining competitiveness and customer satisfaction. Increasingly intense competition, both in domestic and international markets, requires companies to consistently deliver high-quality products at efficient costs. Therefore, quality control has become a critical aspect of the production process. Companies that successfully implement effective quality control systems are able to sustain their competitiveness, even in highly competitive global markets. The textile industry is one of the sectors that continues to grow and makes a significant contribution to the national economy. PT X is a company engaged in the textile industry, particularly in the production of knitted fabrics and brocade fabrics. In practice, the brocade fabric production process still encounters various types of defects that have the potential to reduce product quality. This study aims to evaluate the implementation and planning of quality control for brocade fabric products and to analyze quality control improvement and development efforts using the Six Sigma method with the DMAIC approach (Define, Measure, Analyze, Improve, and Control). The research method employed is qualitative, with data collection techniques including interviews, observations, and documentation. Data validity and reliability were tested using source, technique, and time triangulation. The results indicate that the implementation of quality control at PT X has been carried out in accordance with the established plans; however, the application of Six Sigma has not been fully optimized, particularly at the improve and control stages. Therefore, continuous improvement efforts are required through the standardization of standard operating procedures (SOPs), operator training, machine maintenance, and regular quality monitoring to ensure consistent brocade fabric quality.</p> 2026-04-30T17:36:59+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9640 THE EFFECT OF CHANGES IN GENERATION Z PREFERENCES AND PRODUCT QUALITY ON CUSTOMER LOYALTY TO WESTERN FOODS IN MATARAM CITY, LOMBOK, INDONESIA 2026-05-01T01:37:00+00:00 Dwi Nurdinda wndindaaa@gmail.com Lalu Hamdani Husnan lhkdeby1211@gmail.com <p>This study aims to examine how changes in Generation Z preferences and product quality affect customer loyalty at Western Foods in Mataram City. Understanding the requirements and preferences of Generation Z is crucial for culinary businesses because this group is known to have dynamic and rapidly altered tastes. Furthermore, one of the elements that is thought to have a major role in fostering client loyalty is product quality. This study aims to provide actual data on how much these two factors affect the development of consumer loyalty. This study uses a survey approach in addition to a quantitative methodology. 200 Western Foods patrons in the Generation Z age group participated in the survey. Multiple linear regression analysis, validity and reliability testing, and traditional assumption tests were among the data analysis methods employed. The results of the study demonstrate that the Generation Z Preference variable has a positive and significant influence on customer loyalty, with significance and a t-value higher than the t-table below 0.05. The Product Quality variable has a positive and large impact on customer loyalty, and the coefficient supports this link. In all, this study demonstrates that product quality and Generation Z tastes are significant elements that can boost Mataram City customers' commitment to Western Foods. These findings imply that businesses need to pay attention to the dynamics of Generation Z preferences and maintain consistent product quality in order to retain customers in the long term.</p> 2026-04-30T23:54:11+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9621 THE PERFORMANCE IMPROVEMENT STRATEGY: KNOWLEDGE SHARING AND CAPABILITY ANALYSIS THROUGH EMPLOYEE ENGAGEMENT IN EMPLOYEES 2026-05-01T01:37:00+00:00 Wiwin Riza Kurnia iecha.yasha@gmail.com Budi Santoso budisantoso@unmuhjember.ac.id Nurul Qomariah nurulqomariah@unmuhjember.ac.id <p>This study aims to analyze the influence of Knowledge Sharing and capabilities on the performance of Jember Regency Bawaslu employees, with Employee Engagement as an intervening variable. The background of this research departs from the importance of increasing the effectiveness of election supervision which requires technical skills, collaboration, and emotional attachment of employees to the organization. This study uses an explanatory quantitative approach with a survey method through a questionnaire distributed to all employees of the Jember Regency Bawaslu. Data analysis was carried out using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to test the direct and indirect relationships between variables. The results of the study show that Knowledge Sharing and capabilities have a positive and significant effect on Employee Engagement and employee performance. In addition, Employee Engagement has been proven to have a significant effect on employee performance and partially mediates the relationship between Knowledge Sharing and capabilities on performance. These results confirm that the improvement of Bawaslu employee performance is highly dependent on the ability to share knowledge, individual competencies, and employee attachment to organizational values and goals. This finding confirms that the improvement in the performance of Bawaslu employees is influenced by the ability of individuals to share knowledge, mastery of competencies, and emotional attachment to work and organizations</p> 2026-05-01T00:21:08+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9670 PHENOMENOLOGY OF KINANSYAH GROUP'S PRODUCT MARKETING EXPANSION THROUGH ANALYSIS OF 7P MARKETING MIX 2026-05-01T01:36:59+00:00 Abdus Salam 909abdussalam@gmail.com Budi Santoso budisantoso@unmuhjember.ac.id Feti Fatimah fetifatimah@unmuhjember.ac.id <p>The housing industry in Jember Regency is experiencing a rapid urbanization phenomenon with a backlog of millions of units, where PT Kinansyah Group has managed to dominate the market through adaptive marketing expansion that combines the 7P Marketing Mix strategy with the local cultural values of Pendalungan. This phenomenon of Local Resonance can be seen from the transformation of housing from a physical commodity to a symbol of social status and emotional security, supported by high-tech digitalization but still maintaining a high-touch personal touch typical of Java-Madura friendship. This study analyzes the phenomenology of PT Kinansyah Group's product marketing expansion in Jember Regency through the 7P Marketing Mix approach contextualized with Service Dominant Logic (SDL). Using a qualitative phenomenological method with in-depth interviews, observations, and data triangulation on management informants and consumers, it was found that the success of the expansion was based on Local Resonance through the privatization of the 7P: Product as a status symbol, Flexible price empathy, Place vision of the future, Promotion of relational getok contagion, People seduluran, Process seamless humanist, and Physical Evidence of early legitimacy. The main phenomena include Territorial Psychology, High-Touch High-Tech, Symbolic Materials, and Resilience Adaptation, forming an ecosystem of trust that transforms housing into emotional-social value, so that this strategy dominates the Jember local market through Local Market Mastery with recommendations for digitization of processes and stakeholder collaboration</p> 2026-05-01T00:32:49+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9737 THE EFFECT OF JOB STRESS AND WORK-LIFE BALANCE ON EMPLOYEE WELL-BEING WITH EMPLOYEE ENGAGEMENT AS A MEDIATION VARIABLE ON GENERATION Z EMPLOYEES WORKING IN THE SPECIAL REGION OF YOGYAKARTA 2026-05-01T01:36:59+00:00 Oktabrina Candy Artika oktabrinaca13@gmail.com Nur Wening weninguty@gmail.com <p>This study aims to analyze the effect of job stress and work-life balance on employee well-being, with employee engagement as a mediating variable among Generation Z employees working in the Special Region of Yogyakarta. This research employed a quantitative approach using a survey method involving 96 respondents selected through simple random sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that job stress has a negative and significant effect on employee well-being, while work-life balance has a positive and significant effect. Furthermore, job stress negatively affects employee engagement, whereas work-life balance positively influences employee engagement. Employee engagement is proven to have a positive and significant effect on employee well-being. In addition, employee engagement mediates the relationship between job stress and employee well-being and partially mediates the relationship between work-life balance and employee well-being. These findings suggest that reducing job stress and improving work-life balance are essential strategies for enhancing employee well-being, particularly among Generation Z employees. Strengthening employee engagement also plays a crucial role in promoting psychological well-being and sustainable performance in the workplace.</p> 2026-05-01T00:52:46+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/10072 THE IMPACT OF LEASE MANAGEMENT SYSTEM USAGE, SYSTEM QUALITY AND INFORMATION QUALITY ON EMPLOYEE PRODUCTIVITY IN DIGITAL PROCUREMENT: THE MODERATING ROLE OF CORPORATE SUPPORT 2026-05-02T01:37:04+00:00 Abdul Rachman pak.rachman78@gmail.com Arief Wibowo arief.wibowo@budiluhur.ac.id <p>This study examines the effects of Lease Management System (LeMS) Usage, System Quality, and Information Quality on Employee Productivity, with Corporate Support as a moderating variable in a post-merger telecommunications company. The research employs an explanatory quantitative approach using a survey method involving a total of 109 respondents, consisting of internal employees and external partners engaged in lease asset management processes. Data analysis was conducted using PLS-SEM, encompassing evaluation of the outer model (validity and reliability) and the inner model (R-square, f-square, and path testing through bootstrapping). The results indicate that Information Quality has a significant effect on Employee Productivity, whereas LeMS Usage and System Quality do not show significant effects. In addition, Corporate Support is not proven to moderate the relationships between the three independent variables and Employee Productivity. These findings suggest that during the post-merger transition phase, administrative-process productivity is more sensitive to the accuracy, completeness and timeliness of information than to system usage intensity or technical system quality. The practical implications of this study emphasize the importance of strengthening data governance to maintain the quality of information generated by LeMS, which should be supported by hands-on training to enhance user adoption, as well as policy and SOP updates to ensure more consistent utilization of LeMS in administrative processes, thereby improving employee productivity.</p> 2026-05-01T08:27:03+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9400 Leadership Style, Quiet Quitting, And Employee Performance In Healthcare Institutions 2026-05-02T01:37:04+00:00 Ridwan Juliansyah Resiana ridwanjuliansyah70@gmail.com Muji Rahayu mrahayu@stan-im.ac.id <p>This study aims to examine how leadership style and the phenomenon of quiet quitting contribute to employee performance levels. The subjects of this research consist of all non-medical staff working at the Pindad Clinic and Hospital in Bandung. This study was initiated due to a substantial gap identified in previous research, namely the absence of studies specifically examining quiet quitting among non-medical personnel in Indonesia’s healthcare sector, as well as the limited empirical evidence on how perceptions of leadership shape psychological withdrawal tendencies within this work environment. This study applied a descriptive quantitative method by distributing surveys to a total of 107 participants drawn from a population of 146 non-medical employees. The measurement of the instrument employed a Likert scale consisting of five response options, and statistical analysis was conducted using SPSS with linear regression to assess direct relationships among the variables. The results of Hypothesis 1 reveal that leadership style positively affects performance, but the effect does not reach statistical significance. Meanwhile, the analysis of Hypothesis 2 confirms that quiet quitting exerts a significant negative effect on performance, where decreased quiet quitting behavior is associated with enhanced employee performance.</p> 2026-05-01T15:17:12+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9715 The EFFECT OF COMPENSATION AND WORK ENVIRONMENT ON LOYALTY THROUGH MOTIVATION AS AN INTERVENING VARIABLE AT THE REGIONAL SECRETARIAT OF JEMBER REGENCY 2026-05-02T01:37:04+00:00 Heni Rosianti hrosianti9@gmail.com Nursaid Nursaid nursaid@unmuhjember.ac.id Ni Nyoman Putu Martini ninyomanputu@unmuhjember.ac.id <p>This study aims to analyze the influence of compensation and work environment on the loyalty of Jember Regency Regional Secretariat employees, both directly and through work motivation as an intervening variable. The phenomenon of declining ASN loyalty due to low motivation, perception of unfair compensation, and suboptimal working conditions is the background of the research. A quantitative approach is used through surveys and Partial Least Square (PLS) analysis. The results of the study show that compensation and work environment have a positive and significant effect on work motivation, and directly increase employee work loyalty. In addition, work motivation has been shown to significantly mediate the influence of compensation and the work environment on loyalty, suggesting that motivation is an important psychological factor in strengthening the relationship between organizational rewards and employee loyalty. These findings indicate that the increase in ASN loyalty does not only depend on financial aspects, but is also influenced by the perception of fairness, comfort of the work environment, and motivational encouragement from leaders. Therefore, local governments need to implement fair compensation policies, create a healthy and collaborative work environment, and strengthen employee motivation through a sustainable performance coaching and reward system</p> 2026-05-02T00:14:10+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9694 The IMPACT OF LOYALTY MEDIATION ON THE WORK ENVIRONMENT AND COMPENSATION ON EMPLOYEE PERFORMANCE IN THE GENERAL SECTION OF THE REGIONAL SECRETARY (SEKDA) OF JEMBER REGENCY 2026-05-02T01:37:03+00:00 Eka Martiana nyonyanewendy@gmail.com Ni Nyoman Putu Martini ninyomanputu@unmuhjember.ac.id Feti Fatimah fetifatimah@unmuhjember.ac.id <p>This study aims to analyze the influence of work environment and compensation on the performance of employees of the General Section of the Jember Regency Secretary with loyalty as a mediation variable. The work environment includes work atmosphere, relationships between co-workers, relationships with leaders, facilities, and physical hygiene. Compensation includes salary, bonuses, incentives, indirect compensation, and award benefits. The research uses a quantitative method with a survey approach and data analysis using statistical techniques to test the direct and indirect influences between variables. The results of the study showed that the work environment and compensation had a positive and significant effect on employee loyalty, which further mediated the influence of these two variables on significantly improving employee performance. A conducive work environment and adequate compensation form high employee loyalty that encourages productivity, work quality, and employee commitment in carrying out duties. In conclusion, improving the quality of the work environment and a fair and transparent compensation system are essential to building employee loyalty, which ultimately improves organizational performance. This study provides recommendations for the management of the Jember Regency Secretary to continue to develop and optimize these two aspects for better and sustainable public services.</p> 2026-05-02T00:58:04+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9716 EMPLOYEE ENGAGEMENT MEDIATION MODEL: AN ANALYSIS OF THE INFLUENCE OF WORK CULTURE AND LEADERSHIP ON THE PERFORMANCE OF ASN IN SITUBONDO REGENCY GOVERNMENT 2026-05-02T01:37:03+00:00 Rohmatul Maula maularohmatuls@gmail.com Nursaid Nursaid nursaid@unmuhjember.ac.id Toni Herlambang toniherlambang@unmuhjember.ac.id <p>This study aims to analyze the role of employee engagement as a mediating variable in the influence of work culture and leadership on the performance of the State Civil Apparatus (ASN) within the Situbondo Regency Government, considering that there are still problems with ASN performance that are not optimal. This study uses a quantitative descriptive approach with a population of 6,904 employees, and a research sample of 100 respondents was determined using the Slovin formula with purposive sampling techniques. Data was collected through questionnaires, interviews, observations, and literature studies, then analyzed using Structural Equation Modeling (SEM) with the WarpPLS 8.0 application. The results of the study show that work culture has a significant effect on employee engagement and employee performance, while leadership does not have a significant effect on employee engagement but has a significant effect directly on employee performance. Employee engagement has been proven to have a significant effect on employee performance and is able to mediate the influence of work culture on ASN performance significantly. In contrast, employee engagement is not able to mediate the influence of leadership on employee performance. These findings indicate that a positive work culture is a key factor in building employee attachment which further has an impact on improving ASN performance. This research provides practical implications for the Situbondo Regency Government to prioritize strengthening work culture and increasing employee engagement as the main strategy in improving the performance of ASN in a sustainable manner</p> 2026-05-02T01:35:20+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9936 THE EFFECT OF WORK MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS MEDIATION AT FIFGROUP DENPASAR 2026-05-03T01:37:08+00:00 I Gusti Ngurah Made Wedahana Putra putra@yahoo.com Nengah Suardhika suardhika@gmail.com A.A Ketut Budiastra budiastra@ecampus.ut.ac.id <p>Organizational output at the individual level can be interpreted as the extent to which employees convert entrusted roles into tangible contributions that reflect both effectiveness and productivity. In order to scrutinize the determinants of such output within FIFGROUP Denpasar, an empirical assessment was conducted involving the entire workforce population of 93 personnel through a full enumeration approach. The analytical framework positioned motivational drive, affective attachment to work, and behavioral compliance with organizational norms as explanatory dimensions, while individual output served as the focal outcome construct. Data were elicited using scaled attitudinal measures and examined through a multivariate regression procedure to estimate relational intensity among constructs. The statistical estimations indicate that each explanatory dimension independently demonstrates a meaningful positive association with individual output. When integrated simultaneously, these dimensions collectively account for a significant proportion of performance variation within the institutional setting.</p> 2026-05-02T01:56:11+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9489 Determination of Sharia Compliance Disclosure in The Gulf Cooperation Council (GCC) Countries Based on AAOIFI Standards 2026-05-03T01:37:08+00:00 Fauza Dwi Annisa Sabani rechaelelena@gmail.com Mursyid Mursyid mursyid@uinsi.ac.id Maisyarah Rahmi maisyarah.rahmi@uinsi.ac.id <p>Sharia compliance is a concept referring to adherence or conformity to the principles of Islamic law in various aspects of life, including economics, finance, business, and social matters. This research aims to analyze the factors suspected to influence Sharia compliance based on AAOIFI standards, namely Sharia supervisory boards and risk management. The study adopts a quantitative approach with data sourced from the financial reports of seven companies located in GCC countries. The method employed in this research is multiple linear regression analysis using SPSS version 25 software. The findings indicate that, partially, the educational background of Sharia supervisory board members, the number of Sharia supervisory board members, and liquidity risk have a positive impact on Sharia compliance. Conversely, the educational background in fiqh muamalah (Islamic commercial jurisprudence) of Sharia supervisory board members and credit risk have a negative impact on Sharia compliance.</p> 2026-05-02T02:43:04+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9896 The INFLUENCE OF LAZADA LIVE STREAMING AND FLASH SALES ON LAZADA USER PURCHASE DECISIONS IN CIREBON CITY 2026-05-03T01:37:08+00:00 Henry Fairuz Widya Dhana fairuzshazamhenry@gmail.com Rahmadi Rahmadi rahmadi@ugj.ac.id <p>Even with the relentless introduction of digital marketing tools, e-commerce platforms are facing a noticeable plateau, evidenced by falling conversion rates and waning consumer enthusiasm. Lazada, a dominant market player, bets heavily on live streaming and flash sales to drive revenue, yet it remains unclear whether these high-level strategies actually resonate within specific local markets. Addressing this gap, this research explores the precise impact of these tactics on the purchasing behavior of Lazada users in Cirebon City. The study employs a quantitative methodology anchored in Partial Least Squares Structural Equation Modeling (PLS-SEM), drawing data from 120 local respondents who actively engage with these features. The results are decisive: live streaming significantly boosts sales, driven primarily by the immediacy of real-time interaction, the trustworthiness of the host, and the immersive quality of the broadcast. Flash sales also demonstrate clear effectiveness, successfully converting users by manufacturing urgency through time limits and scarcity. While both strategies combined account for a substantial portion of purchasing decisions, live streaming emerges as the superior influence in driving consumer action.</p> 2026-05-02T05:32:42+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9564 Determinant of the Prevalence of Undernourishment (POU) in Districts/Cities of Papua Province from 2021–2024 2026-05-03T01:37:07+00:00 Wennar Tamara b300220286@student.ums.ac.id Inda Fresti Puspitasari ifp426@ums.ac.id <p>The study aims to analyze factors related Prevalence of Undernourishment (PoU) in 29 districts and city of Papua Province from year 2021-2024. The proportion of the population that does not consume enough energy is PoU. Panel data regression model using the Fixed Effect Model (FEM) was employed in the analysis. Variables such as economic growth, poverty, population density, average length of schooling and life expectancy have been considered. The estimation results show that the PoU is negatively and significantly influenced by economic growth, while number of poor people and life expectancy have a positive and significant influence. These findings confirm that increasing economic growth and reducing poverty are important strategies for reducing food insecurity in Papua. Thus, the implementation of policies focused on inclusive economic growth and poverty alleviation is expected to support the achievement of Sustainable Development Goal (SDG) 2, “Zero Hunger,” while improving the welfare of the community.</p> 2026-05-02T07:16:30+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9509 Family Factors as the Primary Determinant of Learning Independence: An Empirical Study of Tiara School Elementary Students 2026-05-03T01:37:07+00:00 Abdul Canter Sangaji abdul_1119925021@mhs.unj.ac.id Doni Koesoema Albertus doni_1119925023@mhs.unj.ac.id Rahmi Rahmi rahmi_1119925005@mhs.unj.ac.id Vera Maya Santi vmsanti@unj.ac.id <p>This study aims to examine the influence of family factors on the learning independence of students at Tiara School Elementary School Jakarta. Family factors analyzed include parental support and attention, grade level, number of children, time spent assisting the child, family income, and parents’ educational attainment. The study employed a quantitative approach using a questionnaire distributed to 55 parents of students from grades 1 to 6. Data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the independent variables on students’ learning independence. The results indicate that parental support and attention and grade level have a significant positive effect on learning independence, while the number of children, time spent assisting the child, family income, and parents’ educational attainment do not have a significant direct effect. The regression model shows that approximately 39.9% of the variation in learning independence can be explained by the family-related variables studied. These findings suggest the importance of active and supportive parental involvement and highlight the developmental differences across grade levels in fostering students’ capacity for self-directed learning. Practically, the study emphasizes the need for schools and parents to collaborate in promoting quality parental engagement that encourages autonomy and self-regulated learning in students.</p> 2026-05-02T07:26:51+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9537 The Effect of Leadership, Workload, and Company Culture on Work Performance with Employee Engagement as an Intervening Variable 2026-05-03T01:37:07+00:00 Anistiana Amaliyatus anistianaa@gmail.com Toni Herlambang toniherlambang@unmuhjember.ac.id Feti Fatimah fetifatimah@unmuhjember.ac.id Amalina Maryam Z amalinamaryam@unmuhjember.ac.id <p>This study aims to analyze the influence of leadership, workload, and company culture on work performance with employee engagement as an intervening variable. The study used a quantitative approach with a census method on 135 employees at the Tempurejo District Office, Jember Regency. Data were collected through questionnaires and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results showed that leadership, workload, and company culture had a positive and significant effect on work performance, both directly and indirectly through employee engagement. Employee engagement was proven to act as a mediating variable that strengthens the relationship between organizational factors and work performance. These findings emphasize the importance of effective leadership, proportional workload management, and a positive work culture, healthy companies in improving public sector employee engagement and performance.</p> 2026-05-02T07:37:20+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9538 The Influence of Corporate Culture, Competency, and Training & Development on Employee Performance with Leadership as an Intervening Variable 2026-05-03T01:37:06+00:00 Nurul Rohmah nururulau01@gmail.com Nurul Qomariyah nurulqomariah@unmuhjember.ac.id Ni Nyoman Putu Martini ninyomanputu@unmuhjember.ac.id Eko Budi Satoto ekobudisatoto@unmuhjember.ac.id <p>The competitive nature of the skincare and healthy care industry demands companies to have a strong corporate culture, competent employees, and effective leadership to achieve optimal performance. This study aims to examine the influence of corporate culture, competence, training &amp; development on employee performance with leadership as a mediating variable at PT. FTWO Sukses Globalindo Banyuwangi. The study population consisted of 117 employees with a sample of 102 respondents. The analysis method used was Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that corporate culture, competence, and training &amp; development have a positive and significant effect on employee performance. Leadership was proven to act as a mediating variable that strengthens the influence of these three variables on performance. These findings indicate that the stronger the corporate culture, the higher the employee competence, and the more effective the training and development programs carried out, the more optimal employee performance will be through effective leadership. This study recommends that companies continue to strengthen the implementation of an adaptive corporate culture, improve competency development programs based on job needs, and encourage participatory and transformational leadership styles to maintain the sustainability of employee performance improvements in the long term.</p> 2026-05-02T07:52:28+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9625 The Polemics of Mauquf 'Alaih in Cash Waqf and Waqf through Cash: Perspectives from Shafi'i Fiqh and the Waqf Law 2026-05-03T01:37:06+00:00 Tengku Muhammad Laksamana tengkumuhammadlaksamana@gmail.com <p>The practice of cash waqf and waqf through money in Indonesia still faces problems, particularly concerning the protection of the rights of the mauquf 'alaih (beneficiaries) and the condition of perpetuity of the assets. This research aims to analyze the position and requirements of the mauquf 'alaih in these waqf schemes, as well as the legal implications if there is a deviation in management. The method used is qualitative research with a normative approach through a literature study of the Shafi'i school of thought (fiqh) literature and Law Number 41 of 2004. The research results show that: (1) there is a difference of legal status between classical Shafi'i fiqh which rejects cash waqf and Indonesian regulations that legalize it (2) the weak competence of nazhir which has the potential to eliminate the waqf status and harm the rights of the mauquf 'alaih (3) legal protection mechanisms through LKS-PWU and BWI supervision are not yet optimal and weak enforcement of sanctions. This research emphasizes the necessity of socializing cash waqf and waqf through money to the community, strengthening the competence of nazhir, and implementing mechanisms to protect the rights of mauquf 'alaih from the risk of investment losses or depreciation of productive waqf assets.</p> 2026-05-02T08:04:01+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9687 THE ROLE OF INFLUENCER MARKETING IN BUILDING CONSUMER TRUST: A SYSTEMATIC LITERATURE REVIEW 2026-05-03T01:37:06+00:00 M Rahul Firmansyah rahulfirmansyah@gmail.com Muhammad Aldi Losa losaaldi@gmail.com Robi Yahya yahyarobi916@gmail.com <p>This study aims to systematically examine the role of influencer marketing in building consumer trust within the context of digital marketing. The rapid growth of social media has transformed marketing strategies, positioning influencers as key opinion leaders who shape consumer perceptions and purchasing behavior. Consumer trust has become a critical factor, particularly in an environment characterized by information overload and skepticism toward conventional advertising. This research adopts a qualitative approach using the Systematic Literature Review (SLR) method to synthesize findings from 15 national journal articles published between 2023 and 2026. The selected studies focus on influencer marketing, influencer credibility, consumer trust, and consumer behavior, including purchase intention, purchase decision, loyalty, and repurchase intention. The results of the review indicate that influencer marketing plays a significant role in building consumer trust, primarily through influencer credibility, authenticity of content, and congruence between influencers and brands. Consumer trust is consistently identified as a key mediating or moderating variable that explains how influencer marketing affects consumer behavior. Furthermore, the findings highlight that influencer marketing is particularly effective among Generation Z consumers, who actively rely on social media influencers as sources of information and recommendations. This study contributes to the digital marketing literature by emphasizing consumer trust as the central mechanism underlying the effectiveness of influencer marketing. Practically, the results suggest that companies should prioritize long-term trust-building strategies by selecting credible influencers and creating authentic, value-driven content to enhance sustainable consumer relationships.</p> 2026-05-02T16:07:47+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9822 ANALYSIS OF RECRUITMENT, SELECTION AND COMMUNICATION ON THE PERFORMANCE OF THE CREW AT PT. KAMANDANU JAYA SAMUDERA JAKARTA 2026-05-03T01:37:05+00:00 Imam Suryono imamsuryono1994@gmail.com Shinta Melati Sudarsono shintamelati05@gmail.com <p>This study aims to analyze the effect of recruitment, selection, and communication on the performance of ship crews at PT. Kamandanu Jaya Samudera Jakarta. As an essential part of the national maritime industry, shipping operations require professional human resource management, particularly in the recruitment and selection processes of ship crews and communication between crewing staff and clients. The company faces several issues, including mismatches between crew competencies and client requirements, delays in crew placement, and communication problems that affect crew performance. This research employs a quantitative approach with a descriptive method. The population consists of 150 ship crews working at PT. Kamandanu Jaya Samudera, with a sample of 109 respondents determined using the Slovin formula and purposive sampling technique. Data were collected through questionnaires that had been tested for validity and reliability and analyzed using multiple linear regression analysis with SPSS software. The results indicate that recruitment, selection, and communication individually have a positive and significant effect on ship crew performance. Simultaneously, these three independent variables also significantly influence ship crew performance. These findings confirm that structured recruitment and selection processes, supported by effective communication between crewing staff and clients, can enhance ship crew performance. This study is expected to contribute both theoretically and practically to the development of human resource management strategies in the maritime and shipping industry.</p> 2026-05-02T16:28:59+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9606 The Role of Influencer Dr. Tirta in Marketing Running Shoes on Social Media and Its Impact on Generation Z’s Purchase Intention in Indonesia 2026-05-03T01:37:05+00:00 Akbar Rizky Fauzan 21311515@students.uii.ac.id Alldila Nadhira Ayu Setyaning dilanadhira@uii.ac.id <p>This study examines the role of influencers in digital marketing, focusing on Generation Z, who are highly responsive to social media content and trust-based interactions. Dr. Tirta, a credible doctor and sports figure, serves as a case study to assess his effectiveness in shaping purchase intentions for running shoes in Indonesia. The research investigates the influence of social media content, engagement and interaction, brand awareness and perception, and influencer marketing impact on Generation Z’s purchase intentions, while identifying which factors most strongly drive decisions. Using a quantitative survey design with online questionnaires and SEM-PLS analysis, the results reveal that engagement and interaction exert the most potent effect on purchase intention, followed by brand awareness and perception, and influencer marketing, with social media content also contributing positively but to a lesser extent. These findings highlight the importance of expertise-based influencers, authentic interactions, credibility, and consistent messaging in fostering consumer trust. Overall, Dr. Tirta’s role significantly influences Generation Z’s purchasing decisions, and future research should explore moderating variables, such as consumer trust and audience personality traits, to deepen the understanding of influencer marketing dynamics.</p> 2026-05-02T16:37:53+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9648 The Influence of Servant Leadership on Organizational Citizenship Behavior from an Islamic Perspective: The Mediating Roles of Job Satisfaction and Emotional Intelligence (A Study of Islamic Junior High Schools in Sleman, Yogyakarta) 2026-05-03T01:37:05+00:00 Zulfikar Fikry 21311343@students.uii.ac.id Andriyastuti Suratman andri_suratman@uii.ac.id <p>This study investigates the influence of servant leadership on organizational citizenship behavior (OCB) from an Islamic perspective, with emotional intelligence and job satisfaction as mediating variables among employees of State Islamic Junior High Schools (Madrasah Tsanawiyah Negeri, MTsN) in Sleman Regency, Indonesia. A quantitative approach was employed, with data collected from 112 employees through structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings indicate that servant leadership does not have a significant direct effect on OCB, suggesting that extra-role behaviors in Islamic educational institutions are primarily driven by intrinsic and spiritual motivations. However, servant leadership positively and significantly influences job satisfaction and emotional intelligence, both of which enhance OCB. Mediation analysis shows that emotional intelligence plays a significant mediating role in the relationship between servant leadership and OCB, whereas job satisfaction does not. These results underscore the importance of emotional intelligence as a key mechanism through which servant leadership fosters voluntary, prosocial, and value-based behaviors in an Islamic context. This study contributes empirical evidence to the literature on Islamic-based OCB and provides practical insights for human resource management in religious educational institutions.</p> 2026-05-02T16:54:09+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9751 THE EFFECT OF NON-PHYSICAL WORK ENVIRONMENT AND WORK DISCIPLINE ON THE PERFORMANCE OF EMPLOYEES OF PERUMDA TIRTA JATI DRINKING WATER CIREBON REGENCY 2026-05-03T01:37:04+00:00 Varidha Indry Fatmawati varidha.122020015@ugj.ac.id Lisa Harry Sulistiyowati lisaharry@ugj.ac.id <p>This study aims to determine how the non-physical work environment and work discipline partially and simultaneously affect the work outcomes of employees at the Tirtajati Drinking Water PDAM company in the Cirebon Regency area. This study included all employees of the company using the saturated sample method to cover all 75 employees of the company PERUMDA drinking water Tirtajati, Cirebon regency. The results showed that the non-physical work environment had a significant positive influence on employee performance (t-calculated value &gt; t-table value, 2,753 &gt; 1,993) similarly, work discipline had a significant positive influence on employee productivity (t-value calculated &gt; t-table value, 3,978 &gt; 1.993) and (F-value &gt; F-table value), 23.667 &gt; 3.12). All parts and simultaneous test results give significant values below 0.005 or 0.000, which is equivalent to a significance level of 0.05.</p> 2026-05-02T17:15:27+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9739 DO GREEN BONDS DELIVER BETTER FINANCIAL PERFORMANCE? EVIDENCE FROM DUPONT ANALYSIS 2026-05-03T01:37:04+00:00 Nilawati Nilawati nilaawati02@gmail.com Mira Mira mira@unismuh.ac.id Muhammad Khaedar Sahib khaedar@unismuh.ac.id <p>Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This study aims to compare the financial performance of companies issuing Green Bonds and Conventional Bonds and to examine the relationship of DuPont components to Return on Equity (ROE). This study uses a descriptive quantitative method with secondary data from financial statements and banking bonds for the 2022–2024 period. Analysis was performed using the DuPont approach to break down the components forming ROE. The results show that companies issuing Green Bonds have a higher average ROE compared to Conventional Bond issuers. Asset Turnover shows a significant relationship with ROE for Green Bond issuers, while for Conventional Bond issuers, Asset Turnover and Operating Profit Margin show a significant relationship. These findings indicate that efficiency in asset utilization is a key characteristic in banking financial performance.</p> 2026-05-02T17:30:13+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9845 The Role of Perceived Value in Mediating the Effect of Islamic Branding, Online Customer Reviews, and Price on Halal Cosmetic Purchase Decisions among Muslim Consumers in Serang City 2026-05-04T01:37:07+00:00 Karomah Karomah 242641210.karomah@uinbanten.ac.id Hadi Peristiwo hadi.peristiwo@uinbanten.ac.id Hendrieta Ferieka Hendrieta.ferieka@uinbanten.ac.id Suryani Suryani suryani@uinbanten.ac.id Nihayatul Maskuroh nihayatul.maskuroh@uinbanten.ac.id <p>The growth of the halal cosmetics market in Indonesia is driven by increasing awareness among Muslim consumers of halal aspects, product safety, and quality, as well as by digital information and perceived value in the purchase decision-making process. This study aims to analyze the role of perceived value in mediating the effects of Islamic branding, online customer review, and price on halal cosmetics purchase decisions among Muslim consumers in Serang City. The research employs a quantitative approach, with data collected through questionnaires distributed to 100 respondents selected using purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS application. The results indicate that Islamic branding, online customer reviews, and price have positive and significant effects on halal cosmetics purchase decisions. These three variables also have positive and significant effects on perceived value. Furthermore, perceived value is proven to have a positive and significant effect on purchase decisions and to mediate the influence of Islamic branding, online customer reviews, and price on halal cosmetics purchase decisions. These findings suggest that perceived value plays a strategic role in integrating religious, informational, and economic factors in shaping Muslim consumers’ decisions regarding halal cosmetic products.</p> 2026-05-03T11:19:27+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9724 THE EFFECT OF INSTITUTIONAL REPUTATION, FINANCIAL LITERACY, AND ACCOUNTABILITY ON M U ZAKKI'S TRUST WITH SATISFACTION AS AN INTERVENING VARIABLE (STUDY ON BAZNAS OF BANTEN PROVINCE) 2026-05-07T02:11:16+00:00 Nurul Safera 242641006.nurulsafera@uinbanten.ac.id Itang Itang itang@uinbanten.ac.id Sulaeman Jajuli sulaeman.jajuli@uinbanten.ac.id Suryani Suryani suryani@uinbanten.ac.id Syaeful Bahri syaeful.bahri@uinbanten.ac.id <p>This study uses satisfaction as an intervening variable in BAZNAS Banten Province to examine the influence of institutional reputation, financial literacy, and accountability on the trust of muzakki (payers of zakat). The phenomenon of many muzakki choosing to distribute zakat independently rather than through official institutions indicates that the level of public trust in zakat management institutions is still low, which is the main reason for conducting this study. This study combines quantitative methods with descriptive-verification strategies. A sample of 100 respondents was selected using purposive sampling, and data were collected through questionnaires. Analysis was conducted using multiple linear regression and mediation tests using the Baron &amp; Kenny and Sobel Test techniques. The research findings indicate that zakat payers' satisfaction is significantly influenced by institutional reputation, financial knowledge, and accountability. Only financial knowledge and satisfaction were found to have a significant influence on zakat payers' trust in the second model; reputation and accountability did not show a significant influence. Furthermore, the relationship between financial literacy and zakat payers' trust is strengthened by zakat payers' satisfaction, which acts as an intermediary variable. Overall, this study suggests that the primary strategy in building zakat payers' trust at BAZNAS Banten Province is improving financial knowledge and service quality, which fosters satisfaction. These results can be used as a basis for developing zakat management regulations that are more accountable, transparent, and focused on the needs of zakat payers.</p> 2026-05-03T15:56:32+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9785 THE INFLUENCE OF PERCEPTION OF CORPORATE SOCIAL RESPONSIBILITY, ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE THROUGH TOTAL QUALITY MANAGEMENT AT PDAM TIRTA DHARMA LAMONGAN 2026-05-04T01:37:06+00:00 Nur Adilah nuradilah620@gmail.com Dewie Tri Wijayati Wardoyo dewiewijayati@unesa.ac.id Andre Dwijanto Witjaksono andredwijanto@unesa.ac.id <p>Employee performance is a crucial determinant of the success of public service organizations, including PDAM Tirta Dharma Lamongan, which is responsible for providing clean water services effectively, efficiently, and sustainably. This study aims to analyze the influence of Perception of Corporate Social Responsibility, Organizational Citizenship Behavior, and Work Environment on Employee Performance through Total Quality Management as a mediating variable. Using a quantitative approach, data were collected from PDAM Tirta Dharma Lamongan employees through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that Perception of Corporate Social Responsibility, Organizational Citizenship Behavior, and Work Environment have a positive and significant effect on Employee Performance. Organizational Citizenship Behavior and Work Environment also have a positive and significant effect on Total Quality Management, while Perception of Corporate Social Responsibility does not significantly influence Total Quality Management. Furthermore, Total Quality Management has a positive and significant effect on Employee Performance. Mediation analysis reveals that Total Quality Management does not mediate the relationship between Perception of Corporate Social Responsibility and Employee Performance but successfully mediates the effects of Organizational Citizenship Behavior and Work Environment on Employee Performance. These findings indicate that proactive employee behavior and a supportive work environment contribute more effectively to performance improvement when integrated with a sustainable quality management system, highlighting the strategic role of Total Quality Management in enhancing employee performance within public service organizations.</p> 2026-05-03T16:11:10+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9791 PRODUCT INNOVATION MEDIATES MARKET ORIENTATION EFFECT ON CULINARY MSMES MARKETING PERFORMANCE IN TERNATE CITY 2026-05-05T01:37:10+00:00 Yolanda Mohungo yolanda@unkhair.ac.id Laela Laela laela.unkhair@unkhair.ac.id Zandy Pratama Zain zandy.zain@unkhair.ac.id <p>This study is important to answer the problems faced by culinary business owners in Ternate by examining the influence of customer orientation, competitor orientation that affects business performance and trying to trace the involvement of aesthetic innovation variables as mediating variables. The type of research used in this study is explanatory research or causal study which aims to explain the relationship and influence between observed variables through hypothesis testing. The population used in this study were all culinary MSMEs in Ternate City that had been running their business for more than 1 year. The result shows that study show the indirect effect of Market Orientation toward Marketing Perfomance with Product Inovation as mediating variable is positive and significant. Also, Market Orientation towards Product Innovation and Product Innovation towards Marketing Performance are positive and significant, while Market Orientation on Marketing is negative and insignificant. In Conclustion, culinary MSMEs in Ternate City should innovate their product in order to stimulate market orientation effects on marketing performance.</p> 2026-05-04T11:17:46+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9645 EFFECTS OF SUPPLY CHAIN PROCUREMENT AND SUPPLY CHAIN AGILITY ON OPERATIONAL PERFORMANCE: THE MEDIATING ROLE OF DIGITAL TECHNOLOGY AT SOEKARNO–HATTA INTERNATIONAL AIRPORT 2026-05-05T01:37:10+00:00 Lalita Veronika 122012411007@std.trisakti.ac.id Wahyuningsih Santosa* wahyuningsih@trisakti.ac.id Tri Wulandari Satitidjati Dewayana triwulandari@trisakti.ac.id Ranto Frederick Alexander 122012411051@std.trisakti.ac.id <p>The airport industry is characterized by real-time, complex, and high-intensity operations, making it highly dependent on supply chain reliability to maintain service continuity and operational performance. Soekarno–Hatta International Airport, as Indonesia’s primary national gateway, faces challenges related to increasing passenger volumes, growing operational complexity, and potential disruptions in the supply of critical assets and spare parts. This study examines the effects of supply chain procurement and supply chain agility on operational performance, with digital technology serving as a mediating variable. A quantitative survey was conducted with 268 respondents, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that supply chain procurement and agility have positive and significant effects on digital technology adoption and operational performance. Digital technology also significantly mediates these relationships. The study concludes that improving airport operational performance requires strengthening supply chain procurement and agility, integrated with the optimal utilization of digital technology.</p> 2026-05-04T16:52:50+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9530 INTENTIONS TO REDUCE FOOD WASTE IN YOGYAKARTA: THE INFLUENCE OF RESPONSIBILITY AWARENESS, NORMS, AND BEHAVIORAL CONTROL 2026-05-05T01:37:10+00:00 Aryo Saputro Tugino aryootugino11@gmail.com Budi Astuti budiastutish@gmail.com <p>This study examines household intentions to reduce food waste in the Special Region of Yogyakarta by testing the effects of awareness, personal responsibility, social norms, and perceived behavioral control within the TPB and NAM perspective. A cross sectional survey was administered to households in Yogyakarta using a structured questionnaire. Data were analyzed with descriptive statistics and multiple linear regression using SPSS to estimate both partial and simultaneous effects. Descriptive results indicate that intention to reduce food waste, awareness, personal responsibility, social norms, and perceived behavioral control are generally high, suggesting strong readiness for more sustainable food management practices. The regression model is significant with an F value of 53.266 and a p value below 0.001. The coefficient of determination is 0.448, meaning the four predictors explain 44.8 percent of the variance in intention. Each variable has a positive and significant partial effect with t values of 3.907 for awareness, 4.418 for responsibility, 4.048 for social norms, and 8.154 for perceived behavioral control. Perceived behavioral control is the most dominant predictor with a beta value of 0.390.</p> 2026-05-05T00:29:01+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9513 The Effect of SDG Disclosure, Intellectual Capital, and Institutional Ownership on Financial Performance in Energy Companies Listed on the Indonesia Stock Exchange in 2022–2023 2026-05-05T01:37:09+00:00 Yusdian Dwi Aisyah yusdian.yosi2004@gmail.com Nur Isna Inayati nurisnainayati.ump@gmail.com Hadi Pramono pramono.hadi.75@gmail.com Edi Joko Setyadi ej_setyadi@yahoo.co.id <p>This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2022-2023. This study uses a quantitative method with a sample size of 140 observations obtained from companies' annual reports and sustainability reports. Data analysis in this study was conducted using Stata. The content of the analysis is subject to the author. Intellectual Capital reflects the efficiency and knowledge capacity of companies that utilize their intellectual capital well and tend to be more innovative, a condition that can increase added value for companies. Institutional ownership was chosen to describe corporate governance because investors have greater ability and interest in supervising management, so that corporate decision-making is expected to be more focused. Financial performance in this study was measured using ROA, as it can show how effectively a company manages its assets to generate profits. The results of this study show that the SDGs variable has a positive effect on financial performance, intellectual capital has no effect on financial performance, and institutional ownership also has no effect on financial performance</p> 2026-05-05T01:19:29+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9776 THE ROLE OF JOB SATISFACTION IN MEDIATING THE INFLUENCE OF WORK-LIFE BALANCE AND EMOTIONAL INTELLIGENCE ON CIVIL SERVANT PERFORMANCE 2026-05-08T01:42:52+00:00 Nov Fitri novfitrinf17@gmail.com Syahran Syahran syahran@borneo.ac.id <p>Changes in work patterns and increasing demands for public services require civil servants to maintain optimal and sustainable performance. This study aims to analyze the influence of work-life balance and emotional intelligence on civil servant performance, with job satisfaction as a mediating variable. The study used an explanatory quantitative approach with a survey method of 384 ASN in the Tana Tidung Regency Government. Data were collected through structured questionnaires and analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results showed that emotional intelligence had a positive and significant effect on job satisfaction and ASN performance. Job satisfaction also has a significant effect on performance. Meanwhile, work-life balance has a significant effect on job satisfaction, but does not have a direct effect on performance. Indirect effect analysis proves that job satisfaction acts as a significant mediating variable in the relationship between emotional intelligence and performance, as well as between work-life balance and civil servant performance. These findings emphasize the importance of psychological factors in improving civil servant performance and provide implications for the development of human resource management policies oriented towards work-life balance and job satisfaction.</p> 2026-05-05T02:06:58+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9821 THE INFLUENCE OF COMMUNICATION, WORK ENVIRONMENT, AND DIGITAL LITERACY ON EMPLOYEE PERFORMANCE AT PT. DUA KUDA INDONESIA JAKARTA 2026-05-06T01:37:15+00:00 Imam Suryono imamsuryono1994@gmail.com Endang Anggraini endang.a.2236090010@gmail.com <p>This research is driven by the critical role of human resource quality as a strategic asset in navigating global manufacturing competition and the dynamics of Industry 4.0. Fluctuations in employee performance at PT. Dua Kuda Indonesia characterized by punctuality issues and declining output quality necessitate a profound analysis of its determinant factors. Grounded in Human Resource Management as the grand theory, this study examines the influence of communication, work environment, and digital literacy on employee performance. The research methodology used is a quantitative technique combined with an explanatory approach. A questionnaire was used to collect information from 152 respondents selected through purposive sampling at PT. Dua Kuda Indonesia Jakarta. Using SPSS software, data analysis methods included multiple linear regression analysis, classical assumption testing, and hypothesis testing (t-test and f-test). All statement items are valid and reliable, according to research findings from instrument testing, with a Cronbach's Alpha value exceeding 0.60. The normal distribution of the data and the absence of multicollinearity and heteroscedasticity symptoms are confirmed by the findings of traditional assumption tests. Employee performance is positively and significantly influenced by digital literacy, communication, and work environment factors, to some extent. These three factors together significantly enhance performance. The research results confirm that optimal organizational production is determined by a combination of clear work instructions, supportive physical facilities, and technical competence.</p> 2026-05-05T02:24:38+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9814 THE TEACHINGS OF CATUR PIWULANG SUNAN DRAJAT AND FINANCIAL BEHAVIOR IN FOSTERING THE ENTREPRENEURIAL SPIRIT OF SANTRI ALUMNI 2026-05-06T01:37:14+00:00 Azizah Nurul Hasanah azizahnurulhasanah05@gmail.com Suci Yongki Setyowati setyowatisuciyongki@gmail.com Akhmad Sirojudin Munir siroj.tbi@gmail.com <p>Pesantren have an important role in building the character, ethics, and economic independence of students. Sunan Drajat Islamic Boarding School is famous for combining religious education with entrepreneurship based on the teachings of Catur Piwulang. However, empirical research on how the value of Catur Piwulang and financial behavior affects the formation of entrepreneurial spirit in student alumni is still not widely done. This research aims to examine the relationship between the teachings of Catur Piwulang Sunan Drajat and financial behavior on the entrepreneurial spirit of alumni students. This study uses a mixed method. Quantitative data was collected through a survey of 42 alumni students and analyzed by multiple linear correlations and regression, while qualitative data was obtained from in-depth interviews to strengthen the understanding of the results. The results of the analysis showed that all indicators of Catur Piwulang were positively and meaningfully related to entrepreneurial spirit, with the strongest correlation being the value of spreading affection. However, in the overall regression analysis, the teachings of Catur Piwulang did not have a significant direct influence, while financial behavior was the main factor that predicted the entrepreneurial spirit of alumni. The findings from the qualitative data confirm that the ability to manage finances is a key element of business success, while the value of Catur Piwulang serves as the basis of ethics and entrepreneurial character. This research emphasizes the need to combine the moral values of pesantren and financial ability in the development of pesantren-based entrepreneurship education.</p> 2026-05-05T02:35:45+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9676 LEGAL PROTECTION OF FACEBOOK USERS’ PERSONAL DATA IN INDONESIA UNDER THE PERSONAL DATA PROTECTION LAW 2026-05-06T01:37:14+00:00 Evita Rouli Silaban evitasilaban22@gmail.com Endik Wahyudi endik.wahyudi@esaunggul.ac.id <p>The rapid advancement of digital technology has enabled seamless global communication, yet it simultaneously heightens the risk of personal data breaches. A salient example is the Facebook data incidents between 2018 and 2021 which affected millions of Indonesian users and revealed systemic weaknesses in data governance. Earlier regulatory instruments, particularly the Information and Electronic Transactions Law (UU ITE), provided limited remedies and made accountability for data controllers difficult to enforce. This study examines legal protections for personal data and the legal liability of Meta through a normative juridical method integrating statutory, conceptual, and case-based analyses using descriptive secondary data. The analysis focuses on key provisions of the Personal Data Protection Law, including Article 17, which guarantees data subject rights to access, correct, and delete their data; Article 18, which obliges controllers to implement adequate security measures to prevent breaches; Article 58, which establishes supervisory authorities to ensure compliance; and Article 75, which imposes administrative sanctions as a deterrent. These provisions collectively strengthen legal certainty for victims and address deficiencies in prior regulations by compelling global digital platforms to adopt higher compliance standards. In conclusion, the Personal Data Protection Law constructs a comprehensive protection regime by affirming user rights and enforcing sanctions effectively.</p> 2026-05-05T05:53:47+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9745 EMPLOYEE FLOURISHING, ISLAMIC HUMAN CAPITAL, AND EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF INNOVATIVE WORK BEHAVIOUR 2026-05-06T01:37:14+00:00 Aris Octavianto arisoctavian01@gmail.com Anang Kistyanto anangkistyanto@unesa.ac.id Dewie Tri Wijayati Wardoyo dewiewijayati@unesa.ac.id <p>This study examines the effects of employee flourishing and Islamic human capital on employee performance, with innovative work behavior as a mediating variable. A quantitative approach was employed using a survey method involving 246 employees of Toserba Sunan Drajat across East Java. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that employee flourishing and Islamic human capital have positive and significant effects on employee performance and innovative work behavior. Innovative work behavior also shows a positive and significant effect on employee performance. Furthermore, innovative work behavior significantly mediates the relationship between employee flourishing and employee performance, as well as between Islamic human capital and employee performance. This study contributes to human resource management literature by clarifying the behavioral mechanisms linking employee flourishing and value-based human capital to performance in a competitive retail context.</p> 2026-05-05T06:37:59+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/10266 THE INFLUENCE OF MENTAL ACCOUNTING, STATUS QUO BIAS, REGRET AVERSION BIAS, AND FRAMING EFFECT ON INVESTMENT DECISION-MAKING AMONG GENERATION Z IN SURAKARTA CITY 2026-05-06T01:37:13+00:00 Siti Zhuffara Aulia zhuffaraulia@gmail.com Fatchan Achyani fa185@ums.ac.id <p>This study aims to analyze the influence of mental accounting, status quo bias, regret aversion bias, and framing effect on investment decision-making among Generation Z in Surakarta City. The study employs a quantitative approach using primary data collected through the distribution of five-point Likert scale questionnaires to respondents who meet the specified criteria, supported by secondary data from relevant literature. The sampling technique used is purposive sampling, with a total of 140 respondents. The collected data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4, through the evaluation of the outer model and inner model. The results indicate that mental accounting, status quo bias, regret aversion bias, and framing effect each have a positive and significant influence on investment decision-making. These findings suggest that psychological factors play an important role in shaping the investment behavior of Generation Z, highlighting that understanding behavioral biases is a crucial aspect in improving the quality of investment decision-making.</p> 2026-05-05T16:30:24+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9744 THE EFFECT OF FINANCIAL LITERACY ON FINANCIAL MANAGEMENT WITH SELF EFFICACY AS A MEDIATION 2026-05-06T01:37:13+00:00 Dinar Fahza Arvita 220501110055@student.uin-malang.ac.id Mardiana Mardiana mardiana@uin-malang.ac.id <p>Students from lower-middle-class economic backgrounds must have greater skills in managing limited finances. This is similar to students receiving scholarships who must manage their own finances. The purpose of this study is to determine the effect of financial literacy on financial management, with self-efficacy as a mediator. This research approach is quantitative descriptive, with the research subjects being students of the Faculty of Economics, UIN Maulana Malik Ibrahim Malang, period 2022. The sample size was 236 respondents, and the population was 576 students. The sampling technique used was simple non-random sampling. The research analysis technique used was SEMPLS. The results of this study indicate that financial literacy has a positive and significant effect on financial management, financial literacy has a positive and significant effect on self-efficacy, self-efficacy has a positive and significant effect on financial management, and financial literacy has a positive and significant effect on financial management through self-efficacy as a mediator.</p> 2026-05-05T16:58:50+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9673 THE EFFECT OF ENTREPRENEURIAL COMPETENCE AND ENTREPRENEURIAL MOTIVATION ON ENTREPRENEURIAL INTENTION: THE MEDIATING ROLE OF CREATIVITY AMONG STUDENTS OF UNIVERSITAS STIKUBANK 2026-05-06T01:37:13+00:00 Atik Rakhmawati atikrakhmawati7099@mhs.unisbank.ac.id Endang Tjahjaningsih naning@edu.unisbank.ac.id <p>This study examines how entrepreneurial competence and entrepreneurial motivation shape students’ entrepreneurial intention, with creativity positioned as a mediating mechanism. Using an explanatory survey of Universitas Stikubank students who have taken entrepreneurship courses, the study finds that competence and motivation contribute to higher creativity. Entrepreneurial intention is strengthened primarily by motivation and by creativity, while competence does not translate into intention unless it is expressed through creative ideation and solution development. These findings highlight creativity as a key pathway through which capability and motivational drive are converted into entrepreneurial intention, offering implications for entrepreneurship education that integrates competence building with creativity stimulation and motivation support.</p> 2026-05-06T01:27:24+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9675 MODERATION OF WORK ENVIRONMENT ON THE INFLUENCE OF WORK DISCIPLINE AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE (A STUDY OF EMPLOYEES OF THE PATI DISTRICT TRANSPORTATION SERVICE) 2026-05-07T01:37:15+00:00 Sasi Handajani sasihandajani7083@mhs.unisbank.ac.id Endang Tjahjaningsih naning@edu.unisbank.ac.id <p>The Pati Regency Transportation Service is a public-sector agency responsible for traffic management, public transportation services, transport-safety supervision, and the development of transport facilities and infrastructure. Achieving these mandates depends on employee performance. This paper examines the moderating role of the work environment in the links between work discipline, organizational commitment, and employee performance. Data were collected through a quantitative census survey and analyzed in SPSS using descriptive analysis and regression with interaction terms. The findings suggest that work discipline is associated with higher performance, organizational commitment does not show the anticipated positive contribution, and the work environment conditions both relationships.</p> 2026-05-06T02:07:38+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/8619 INTEGRATING RISK MANAGEMENT INTO PROJECT SCHEDULING: A CRITICAL PATH METHOD APPROACH IN COAL MINING DEVELOPMENT PROJECT 2026-05-07T01:37:15+00:00 Bayu Setiyawan 21311601@students.uii.ac.id Siti Nursyamsiah siti.nursyamsiah@uii.ac.id <p>This study analyses the integration of risk management into project scheduling in a coal mining development project. A mixed-methods case study was applied, combining interviews, observations, document analysis, and structured questionnaires. Project scheduling was conducted using the Critical Path Method (CPM), while risk assessment followed the AS/NZS 4360:2004 framework. The initial CPM analysis identified five activities on the critical path (A–B–D–E–F) with a total duration of 90 weeks. A risk assessment revealed thirteen potential risks, including two high-priority items, six moderate-to-high risks, four moderate risks, and three low risks. Control strategies such as avoidance, reduction, transfer, and acceptance were proposed to mitigate these risks. After incorporating risk management into the CPM schedule, the project duration extended to 94 weeks, reflecting additional preventive measures and contingency buffers. While the schedule lengthened, the revised plan provided greater resilience against disruptions and improved reliability for project execution. These findings indicate that integrating risk management into project scheduling produces a more realistic and achievable timeline, especially for large-scale and high-risk projects such as mining operations. Theoretically, this research contributes a framework for risk-adjusted scheduling by combining deterministic scheduling with proactive risk analysis. Practically, it offers project managers valuable guidance to minimize disruptions, enhance decision-making, and increase the probability of successful and timely project completion.</p> 2026-05-06T03:50:26+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9816 EFECTS OF LOCAL OWN-SOURCE REVENUE (PAD) AND CAPITAL EXPENDITURE ON REGIONAL ECONOMIC GROWTH 2026-05-07T01:37:15+00:00 Chintya Prabawati chintyaprabawati7076@mhs.unisbank.ac.id Maria Goretti Kentris Indarti kentris@edu.unisbank.ac.id <p>This research examined the direct and indirect effects of local own-source revenue (PAD) and capital expenditure on regional economic growth, with regional financial performance serving as a mediating variable in the former Pati Residency area of Central Java. This research analyzed two decades of panel data (2005–2024) from five regencies. The researchers applied path analysis using a random-effects model and test mediation with the Sobel test. The results reveal that PAD positively affects regional financial performance, whereas capital expenditure does not. The findings also indicate that PAD, capital expenditure, and regional financial performance do not affect regional economic growth. In addition, regional financial performance does not mediate the effects of PAD and capital expenditure on economic growth. These results imply that increasing regional fiscal capacity does not automatically drive real economic growth; therefore, policymakers need a more integrated approach that aligns budget planning with economic development strategies based on local leading sectors.</p> <p>&nbsp;</p> <p>Keywords&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : PAD, capital expenditure, financial performance, regional economic growth, mediating variable</p> 2026-05-06T05:05:32+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9452 DO FAMILY OWNERSHIP AND GROWTH OPPORTUNITY AFFECT FIRM VALUE? 2026-05-07T01:37:14+00:00 Nurul Sulistiyani 123012414012@std.trisakti.ac.id Khomsiyah Khomsiyah khomsiyah@trisakti.ac.id <p>This study investigates the effect of family ownership and growth opportunity on firm value, with female directors serving as a moderating variable. The research is motivated by the increasing dominance of family-controlled firms in emerging markets and the growing attention to gender diversity in corporate governance. The sample consists of consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) over the period 2022–2024. Data are analyzed using Moderated Regression Analysis (MRA) to examine both direct and moderating relationships among the variables. The results indicate that family ownership has a positive influence on firm value, suggesting that concentrated ownership may enhance monitoring effectiveness and long-term strategic orientation. Growth opportunity is also found to positively affect firm value, reflecting the market’s favorable response to firms with strong future growth prospects. Furthermore, the presence of female directors strengthens the relationship between family ownership and firm value, as well as between growth opportunity and firm value. This finding highlights the role of female directors in improving board effectiveness, decision-making quality, and governance transparency. Overall, this study provides empirical evidence that gender diversity on corporate boards contributes to higher firm value, particularly in family-owned firms. The findings imply that integrating female directors into board structures can enhance the positive impact of ownership structure and growth potential on firm performance, offering valuable insights for investors, policymakers, and corporate managers in Indonesia.</p> 2026-05-06T18:11:28+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9612 The Role of Islamic Banking in Increasing the Awareness of Islamic Boarding School Students in Bangkalan Regency Regarding Islamic Financial Literacy 2026-05-08T01:37:25+00:00 Riski Rahmawati riskirahmawati0211@gmail.com Alan Su’ud ma’adi alan.suudm@trunojoyo.ac.id <p>Sharia financial literacy is very important for santri because they are the young generation who will become economic leaders based on Islamic values, although there are still many challenges such as limited access to information. The main problem is the low understanding of Islamic financial institutions among the students. The research aims to analyze the role of Islamic banking in increasing students' awareness of Islamic financial literacy, focusing on knowledge, beliefs, and activities. The method used is a qualitative approach thru interviews, observation, and documentation at three Islamic boarding schools in Bangkalan Regency and Bangkalan Sharia Banking. The results show that students face limited access and an unsupportive curriculum, leading to low awareness of using sharia products. Additionally, there is a lack of socialization and education about Bank Syariah Indonesia KCP Bangkalan in Islamic boarding schools to support increased awareness among students.</p> 2026-05-07T00:00:00+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9280 Lean Accounting to Reduce Lead Time in the Expenditure Cycle 2026-05-08T01:37:25+00:00 Yuni Fitrantinah yunifitrantinah@gmail.com Viska Anggraita viska257@gmail.com <p>This study analyzes the causes of long payment lead times in the Accounts Payable (AP) process at PT XYZ, an oil distribution company, and suggests improvements based on Lean Accounting principles. The company's vendor payment lead time target is 5 working days, but actual lead times range from 8 to 11.25 days, with only 44–63% of the target achieved. Key issues identified include redundant verification steps, delays in three-way matching (PO, GR, and invoices), and the reliance on physical documents that cause waiting and transportation waste. The process also faces delays due to approval queues, repetitive checks, and document errors requiring rework. Data was collected through interviews with key personnel, field observations, and document analysis. The root cause analysis revealed that the current process is based on a traditional accounting model, focusing on control through multiple manual checks instead of prevention and automation. The proposed Lean Accounting-based improvements include: (1) simplifying verification to a single control point with ERP system support, (2) reducing approval levels from six to three, with spot checks for supervisors, (3) adopting accounting by exception for high-value transactions and new vendors, (4) streamlining document processing to avoid batch waiting, (5) digitizing the process with a vendor portal, and (6) improving error prevention early in the process to reduce rework.</p> 2026-05-07T04:32:22+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9484 Supplier Relationships, Trust, and Communication: Mediating Sustainable Procurement of Company Performance 2026-05-08T01:37:24+00:00 Chintya Kharina chintyakharina72@gmail.com Nasar Buntu Laulita nasar.buntu@uib.ac.id <p>This article discusses the influence of supplier relationships, trust, and communication on supply chain performance, with continuous procurement as a mediating variable. The main problem faced is the low performance of the supply chain caused by the lack of cooperation between companies and suppliers, where awareness in maintaining relationships such as good communication and trust is lacking. The performance of the supply chain is greatly influenced by good cooperation between suppliers and their companies, thus it will support the improvement of operational efficiency and effectiveness. Strong relationships as well as a high level of trust and effective communication with suppliers can create a positive impact on sustainable procurement which ultimately improves the performance of a company's supply chain. This research method uses a quantitative method with a survey questionnaire to collect data from companies involved in the supply chain. Recommendations for future research are to explore more deeply about sustainable procurement practices across industries and their impact on long-term performance. The results of this study are expected to provide insights for companies in managing relationships with suppliers and implementing sustainable procurement to improve supply chain performance.</p> 2026-05-07T15:25:49+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9299 Evaluating the K-Cash Pilot Trial in Mutual Fund Transactions: A User-Centric Perspective 2026-05-08T01:37:24+00:00 Afrindah Eka Ramadhani afrindahekaramadhani@gmail.com Tubagus Muhammad Yusuf Khudri yusufkh@ui.ac.id <p>This study examines the initial institutional user acceptance of the K-CASH (KSEI Cash Management System) during its pilot testing phase in mutual fund transactions. The initiative to develop K-CASH stems from the growing need to digitalize fund settlement processes that traditionally rely on virtual accounts, manual proof-of-transfer verification, and reconciliation procedures conducted by Custodian Banks, mechanisms that are susceptible to mismatches and may prolong the settlement cycle. The system, which is built upon the Investor Fund Unit Account (IFUA) structure, introduces real-time balance validation, automated fund locking, unit validation, and integrated settlement instructions through S-INVEST. Employing a qualitative case study approach, this research adopts the UTAUT framework, comprising performance expectancy, effort expectancy, social influence, and facilitating conditions, and the interview findings suggest the presence of behavioral intention among users. Data collection involved semi-structured interviews with five institutional users at PT X, complemented by pilot testing documentation. The findings indicate that users perceive K-CASH as a system with substantial potential to enhance operational efficiency by reducing reconciliation workloads and minimizing mismatches, despite the presence of several technical issues such as reporting filter errors. The system is generally considered user-friendly, supported by effective internal coordination and managerial endorsement. Regulatory influence was also identified as a critical driver of participation, positioning PT X as an early institutional adopter. Nonetheless, the study identifies significant external gaps, including limited industry participation, dependence on cross-institutional integration readiness, and the need for clearer regulatory mandates and transition guidelines. These factors suggest that the full-scale implementation of K-CASH will require not only internal institutional preparedness but also decisive regulatory support and broader industry alignment. Furthermore, interview results reveal the emergence of behavioral intention among users to adopt K-CASH once system stability and regulatory clarity are achieved. This study contributes to the literature on technology adoption in capital market infrastructures and provides practical implications for refining the full implementation strategy of K-CASH.</p> 2026-05-07T15:34:40+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9693 Determinants of Loyalty among Gen Z and Millennial Muslim Tourists in Jabodetabek toward Leading Halal Tourism Destinations in Indonesia 2026-05-08T01:37:24+00:00 Andryana andri Andryana andryana3010@gmail.com Afif Zaerofi afif@tazkia.ac.id Indra Indra indra@tazkia.ac.id <p>This study aims to analyze the determinants of loyalty of Millennial and Gen Z Muslim tourists in Greater Jakarta (Jabodetabek) to leading halal tourism destinations in Indonesia. The primary focus is on the influence of destination image (affective and cognitive) on halal experiences, satisfaction, and tourist loyalty. Drawing on Expectation Confirmation Theory (ECT) and Muslim consumer behavior theory, this study seeks to address the research gap regarding how urban Muslim tourists evaluate halal experiences at destinations in Muslim-majority and minority regions that are considered high-priority tourism destinations in Indonesia. The research method used was a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM). Primary data were obtained through an online questionnaire distributed to 137 Muslim Millennials and Gen Z respondents residing in Greater Jakarta (Jabodetabek) and having visited leading halal tourism destinations. The research instrument measured affective image, cognitive image, halal experience, satisfaction, and tourist loyalty using a five-point Likert scale. The results showed that affective image and cognitive image had a significant positive effect on halal experience and tourist loyalty. Halal experience was shown to have a very strong positive effect on tourist satisfaction, while tourist satisfaction did not have a significant direct effect on loyalty. These findings confirm that loyalty in the Millennial and Gen Z segments is shaped more by perceptions of destination image and halal experience than by satisfaction alone. Practically, this research provides important implications for halal destination managers to strengthen the emotional and rational aspects of providing Sharia-compliant halal services while building deep emotional bonds with young Muslim tourists.</p> 2026-05-07T15:51:51+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9654 Customer Loyalty in Islamic Digital Banking: The Moderating Role of Religiosity in the Effects of E-Service Quality and Brand Image 2026-05-08T01:37:23+00:00 Amanda Riany Putri amandarp96@gmail.com Afif Zaerofi Afif@tazkia.ac.id Indra Indra Indra@tazkia.ac.id <p>This study investigates the determinants of customer loyalty in Islamic banking in Indonesia within a digital service context. Grounded in Expectation Confirmation Theory (ECT), the study examines the effects of e-service quality and brand image on customer loyalty, with religiosity considered as both a direct and moderating variable. Using a quantitative approach, data were collected from 161 Islamic mobile banking users in the Jabodetabek region and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that e-service quality, particularly efficiency and compensation, along with brand image and religiosity, has a significant positive effect on customer loyalty, whereas responsiveness shows no significant impact. Moreover, religiosity does not moderate the relationships between e-service quality or brand image and customer loyalty. These findings suggest that customer loyalty in Islamic digital banking is driven primarily by functional service performance and brand perception, with religiosity playing a supportive but non-interactive role.</p> 2026-05-07T16:06:49+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9391 E The Effect of Perceived Ease of Use, Perceived Usefulness, Perceived Cost, and Perceived Trust on the Intention to Use ShopeePay 2026-05-08T01:37:23+00:00 Jihan Athaaya 21311576@students.uii.ac.id Erlita Ridanasti erlita.ridanasti@uii.ac.id <p>The adoption of ShopeePay digital payment technology by Indonesian MSME merchants still faces various barriers despite offering operational convenience. This study aims to analyze factors influencing MSME merchants' intention to use ShopeePay using the Technology Acceptance Model (TAM). Six hypotheses regarding the influence of perceived ease of use, perceived usefulness, perceived cost, perceived trust, word-of-mouth learning, and perceived experience on usage intention were tested through 180 valid questionnaires from MSME merchants across five Indonesian provinces. Data analysis employed Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. Results show that perceived ease of use and perceived experience positively influence usage intention through the mediation of perceived experience. perceived trust and word-of-mouth learning have significant positive effects, while perceived cost significantly influences merchant usage intention. Perceived experience proves to have a positive influence on merchant usage intention. This study contributes to marketing literature on digital service adoption by MSMEs, particularly in the context of digital payments.</p> 2026-05-07T16:26:06+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9543 Conceptual Evolution of Innovation and Entrepreneurship in SME Sustainability Research: A Bibliometric Analysis 2026-05-08T01:37:23+00:00 Syarifa Rahmi 18zulfahmi@gmail.com Rino Rino rinopekon@fe.unp.ac.id Yunia Wardi yuniawardi@fe.unp.ac.id <p>This systematic literature review examines the role of innovation and entrepreneurship in advancing sustainability within small and medium-sized enterprises (SMEs). A total of 62 articles were analyzed to identify key themes, emerging trends, and research gaps concerning the interplay among innovation, entrepreneurship, and sustainability. The findings indicate that innovation encompassing technological, process, and social dimensionsserves as a critical driver of resource efficiency and environmentally responsible practices. Entrepreneurial mindsets and behaviors further support the identification and pursuit of sustainable business opportunities that balance economic, social, and environmental objectives. The review also highlights several barriers, including limited financial capacity, restricted access to technology, and risk aversion. Conversely, supportive policy frameworks, stakeholder engagement, and knowledge networks strengthen the implementation of sustainability practices. Contextual factors such as industry characteristics, firm size, geographic location, and institutional settings significantly influence sustainability outcomes. Overall, this review underscores the importance of innovation and entrepreneurship as essential foundations for SMEs in achieving long-term sustainability.</p> 2026-05-07T16:37:14+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9616 The Role of Employee Engagement and Flexible HRM in Improving Employee Performance 2026-05-08T01:37:22+00:00 Afiza Afiza afizawisman7@gmail.com Adi Neka Fatyandri adi.neka@uib.ac.id Evi Silvana Muchsinati evi@uib.ac.id <p>Employee performance is a critical factor for maintaining organizational competitiveness, particularly in specialized service industries such as maritime safety equipment inspection. Employee engagement and flexible human resource management (FHRM) are often considered key drivers of improved job performance. While previous studies have examined the relationship between employee engagement and flexible HR practices, most have focused on sectors such as information technology. Limited research has explored these relationships in the maritime safety service sector, particularly in Indonesia. The study employed a quantitative research method using non-probability sampling with accidental sampling approach. Data were collected from 170 employees across five ship safety equipment inspection companies in Batam (PT Global Marine Safety, PT Sucofindo, PT Devin Marine Safety, PT Mulia Safety Service, and PT Cahaya Samudra Marine). The research utilized PLS-SEM analysis with SmartPLS application, measuring variables through a 10-point Likert scale questionnaire distributed online from November 2024 to January 2025. The results demonstrate that all variables (employee engagement, flexible human resource management, and job performance) exhibit high validity and reliability. Direct path analysis reveals that employee engagement significantly influences both FHRM (β = 0.595, p &lt; 0.001) and job performance (β = 0.545, p &lt; 0.001). However, FHRM does not significantly affect job performance directly (β = 0.211, p = 0.093) and fails to function effectively as a mediator between employee engagement and job performance (β = 0.126, p = 0.069). This study extends the literature by examining employee engagement and FHRM in the maritime safety sector in Indonesia. The findings suggest that employee engagement plays a more direct and dominant role in enhancing job performance than flexible HR practices. Organizations in specialized service industries should therefore prioritize strategies that strengthen employee engagement to improve performance outcomes.</p> 2026-05-07T17:19:39+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9736 THE IMPLEMENTATION OF FULL CALL AUCTION ON TRADING VALUE AND PRICE MANIPULATION INDICATOR IN WATCHLIST STOCKS ON THE INDONESIA STOCK EXHANGE 2026-05-08T01:37:22+00:00 Risna Aulia risnaaulia0304@gmail.com Asri Jaya asrijaya@unismuh.ac.id Nasrullah Nasrullah nasrullah@unismuh.ac.id <p>This research analyzes the impact of the Full Call Auction (FCA) policy on transaction values and indications of price manipulation in stocks listed on the Special Monitoring Board (PPK) of the Indonesia Stock Exchange (BEI). This policy was implemented to improve market orderliness and protect investors from the risk of manipulation, which commonly occurs in low-liquidity and high-risk stocks. The research questions include whether FCA causes a significant change in trading value and whether FCA can reduce indications of price manipulation as measured by liquidity, information asymmetry, and volatility. The study uses a comparative quantitative approach with an event study design, analyzing 171 PPK companies during the period of &nbsp;November 3, 2023 - August 26, 2025, using saturated sampling. Secondary data was obtained from BEI, including transaction values, bid-ask data, and stock prices, observed for 10 trading days before and after the implementation of FCA. Descriptive analysis results show that the average trading value increased by 24.46% after FCA, but this change was not statistically significant. Based on the Wilcoxon signed-rank test, liquidity and information asymmetry underwent significant changes after FCA, indicating an improvement in market quality and a reduction in information asymmetry among investors. However, volatility did not show a significant difference, meaning FCA has not yet fully stabilized price fluctuations. Overall, FCA is considered quite effective in reducing indications of price manipulation, especially through increased liquidity and decreased information asymmetry, although its impact on trading value and volatility remains limited in the short-term observation period.</p> 2026-05-08T01:15:20+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9632 The Influence of Knowledge Management and Innovative Work Behavior on Organizational Performance through Teacher Competence as a Mediating Variable in the Education Sector 2026-05-09T01:37:31+00:00 Yuddy Giovanna Pricill Yuddy.giovanna@uib.ac.id Angelica Cleryn Cesy aacleryn@gmail.com Muhammad Donal Mon muhammad.donal@uib.ac.id <p style="font-weight: 400;">This study aims to analyze the influence of knowledge management (KM) and innovative work behavior (IWB) on the performance of educational organizations through teacher competence as a mediating variable. The research seeks to examine how KM and IWB contribute to enhancing teacher competence and, consequently, organizational performance in the education sector. The population of this study consists of private senior high school teachers in Batam City, with a sample of 185 respondents selected using purposive sampling. The research instrument was a five-point Likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted using Partial Least Squares (PLS) through the evaluation of the measurement model (outer model) and structural model (inner model). The results indicate that KM and IWB have a positive and significant effect on teacher competence, with path coefficient values of 0.521 and 0.332, respectively. Teacher competence plays a significant role as a mediator in improving organizational performance, with indirect effect contributions of 0.430 for KM and 0.274 for IWB. This study highlights the integration of knowledge management and innovative work behavior in the educational context, particularly in enhancing teacher competence. The novelty of this research lies in using teacher competence as a mediating variable linking KM and IWB to organizational performance, an approach that is still rarely examined empirically in formal education in Indonesia.The findings provide practical implications for educational policymakers, particularly school management, to design programs that enhance teacher capacity based on knowledge and innovation sustainably. Developing teacher competence strategically can directly improve the effectiveness and competitiveness of educational organizations..</p> 2026-05-08T02:04:56+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9661 STRATEGIES FOR ENHANCING EMPLOYE INNOVATION THRU ORGANIZATIONAL CULTURE STRENGTHENING PROGRAMS, TRANSFORMATIONAL LEADERSHIP AND EMPLOYE EMPOWERMENT 2026-05-09T01:37:31+00:00 Abdul Khalim khalim36@gmail.com Widodo Sunaryo widodosunaryo20@gmail.com Yayan Hadiyat yayan.hadiyat@unpak.ac.id <p>Employe innovation is a strategic factor in improving organizational performance and sustainability, particularly in educational institutions facing rapid changes. However, internal data from the Umar Usman Education Foundation shows that employe innovation levels are still relatively low. This study aims to analyze the influence of organizational culture and transformational leadership on employe innovation, both directly and indirectly thru employe empowerment as an intervening variable. This research uses a quantitative approach with a survey method. The study population includes all permanent employes of the Umar Usman Education Foundation at the staff level, totaling 153 people. Using a census technique, 116 respondents were obtained. Data was collected thru questionnaires that had been tested for validity and reliability, and then analyzed using path analysis with the help of SmartPLS version 4. The research results indicate that organizational culture and transformational leadership have a positive and significant influence on employe innovation. Employe empowerment also has a positive and significant influence on employe innovation. Additionally, transformational leadership has a positive and significant influence on employe empowerment, while organizational culture does not have a significant influence. Indirectly, transformational leadership significantly influences employe innovation thru empowerment, while organizational culture does not. These findings recommend strengthening organizational culture, transformational leadership, and employe empowerment.</p> 2026-05-08T05:31:28+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9696 STRATEGIES FOR IMPROVING EMPLOYEE PERFORMANCE THROUGH PROGRAMS TO STRENGTHEN SELF-EFFICACY, SUPERVISION, AND WORK MOTIVATION 2026-05-09T01:37:31+00:00 Handy Ariestino handy.ariestino@gmail.com Widodo Sunaryo widodosunaryo20@gmail.com Herdiyana Herdiyana herdiyana@unpak.ac.id <p>The performance of Taxpayers (AR) at the Primary Tax Office (KPP Pratama) in the Bogor area still shows achievements that are not yet optimal. This condition necessitates a study to identify the factors influencing employee performance. This study aims to analyze the influence of self-efficacy and supervision on the performance of Account Representatives, both directly and thru work motivation as a mediating variable. This research uses a quantitative approach with a population consisting of all Account Representatives from the KPP Pratama in the Bogor Region, totaling 133 employees. The sample was determined using a census technique and involved 100 respondents. Data was collected thru questionnaires that had been tested for validity and reliability, and then analyzed using path analysis with SmartPLS version 4. The research results indicate that self-efficacy, supervision, and work motivation have a positive and significant effect on employee performance. Self-efficacy and supervision were also found to have a positive and significant impact on work motivation, which subsequently mediates the influence of these two variables on the performance of Account Representatives. These findings confirm that strengthening self-efficacy, supervision, and work motivation are important strategies for improving the performance of Account Representatives.</p> 2026-05-08T06:29:46+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9970 ENERGY TRANSITION IN ASEAN–6: EMPIRICAL EVIDENCE ON THE IMPACT OF ECONOMIC GROWTH, CARBON EMISSIONS, AND FOREIGN INVESTMENT 2026-05-10T01:37:41+00:00 Nanda Muthiah Rhani rhhanimutia@gmail.com Azwardi Muthiah Azwardi azwardi_unsri@yahoo.com Abdul Muthiah Bashir abd.bashir@unsri.ac.id <p>This study analyzes the influence of economic growth, carbon emissions, and Foreign Direct Investment (FDI) on renewable energy consumption in Indonesia, Singapore, Malaysia, Vietnam, the Philippines, and Thailand. The data used is panel data, with the selected model being the Fixed Effect Model (FEM). The results show that economic growth and FDI play a role in driving increased renewable energy consumption, while carbon emissions remain a challenge in the transition to green energy. Overall, economic dynamics, the environment, and foreign investment are closely linked in determining the direction of renewable energy development in this region. Therefore, policies that support investment in green energy, strengthening environmental regulations, and developing renewable energy infrastructure are needed to ensure future energy sustainability.</p> 2026-05-09T01:53:08+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9216 THE INFLUENCE OF SOCIAL MEDIA MARKETING ON MIE ENDESS PURCHASE DECISIONS THROUGH BRAND TRUST AS A MEDIATOR AMONG GENERATION Z CONSUMERS IN BANGKALAN REGENCY 2026-05-10T01:37:41+00:00 Prawira Abimayu 21012010445@student.upnjatim.ac.id Rizky Dermawan riskyd.ma@upnjatim.ac.id <p>This study is motivated by the increasing use of social media among Generation Z as the main source of product information, which significantly influences purchasing behavior, particularly in the food and beverage sector. As a micro, small, and medium enterprise (MSME), Mie Endess in Bangkalan Regency has implemented Social Media Marketing (SMM); however, its effectiveness is highly dependent on the level of Brand Trust established. This study formulates the problem of whether Social Media Marketing directly influences Purchase Decision and whether Brand Trust mediates this relationship. This study aims to analyze the effect of Social Media Marketing on Purchase Decision with Brand Trust as a mediating variable among Generation Z consumers of Mie Endess. A quantitative method was applied using purposive sampling, involving 120 respondents who had purchased Mie Endess and actively used social media. Data were collected through online questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.0 software. These findings highlight the importance of strengthening ethical digital marketing and trust-based strategies to enhance consumer confidence and purchasing decisions in MSMEs.</p> 2026-05-09T07:18:11+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9861 WORKLOAD AND WORK-LIFE BALANCE ON EMPLOYEE JOB SATISFACTION: THE MEDIATING ROLE OF ADVERSITY QUOTIENT A STUDY AT BMT UGT SIDOGIRI CENTER 2026-05-10T01:37:40+00:00 Bailatus Saidah 220501110071@student.uin-malang.ac.id Zaim Mukaffi zaim@manajemen.uin-malang.ac.id <p>This study examines the effect of workload and work-life balance on employee job satisfaction, with adversity quotient as a mediating variable. The research is grounded in the Job Demands-Resources (JD-R) model, which explains how job demands, job resources, and personal resources shape employees’ work outcomes. A quantitative explanatory approach was employed, involving all 70 employees of BMT UGT Sidogiri Pusat as research respondents using a saturated sampling technique. Data were collected through structured questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that workload and work-life balance do not have a significant direct effect on employee job satisfaction. However, adversity quotient significantly mediates the relationship between workload and job satisfaction, while it does not mediate the relationship between work-life balance and job satisfaction. These results suggest that employee job satisfaction is not solely determined by working conditions, but is also influenced by individual psychological resilience in coping with work demands. This study highlights the importance of strengthening employees’ adversity quotient as a personal resource to maintain job satisfaction, particularly in organizations with high job demands such as Islamic microfinance institutions</p> 2026-05-09T07:44:21+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9561 The Effect of Non-Performing Financing and Financing to Deposit Ratio on Capital Adequacy Ratio in Sharia Commercial Banks in Indonesia 2026-05-10T01:37:40+00:00 Enjeli Femi Soviani enjelifemi30@gmail.com Haqiqi Rafsanjani haqiqirafsanjani@um-surabaya.ac.id Tiara Anindya Virana tiaraanindyavirana@um-surabaya.ac.id <p>This study aims to analyze the influence of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Capital Adequacy Ratio (CAR) in Sharia Commercial Banks in Indonesia, both in the short and long term. The main problem studied is how financing risks and the effectiveness of intermediation affect the capital resilience of Islamic banks in the midst of financial industry dynamics. This study uses a quantitative approach with an associative design and time series data for the 2018–2024 period sourced from the publication of the Financial Services Authority (OJK). The analysis methods used included ADF stationarity test, optimal lag test, VAR stability test, Granger causality test, Johansen cointegration test, and Vector Error Correction Model (VECM) estimation, which was complemented by Impulse Response Function (IRF) and Variance Decomposition (VD) analysis. The results showed that all variables were stationary at the first difference level and there were three cointegration relationships, which indicated a long-term relationship between variables. The VECM estimate shows that NPF has a negative and significant effect on CAR in the long term, while FDR has no significant effect on either the short or long term. Granger's causality test found a one-way relationship from CAR to NPF, while the relationship between FDR and CAR was insignificant. These findings indicate that the strengthening of Islamic banks' capital is more influenced by the quality of financing than the intermediation function. This research contributes empirically in enriching the literature on Islamic banking stability and provides policy implications for regulators and bank management in prioritizing financing risk control to maintain sustainable capital adequacy.</p> 2026-05-09T16:05:54+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/8389 The Influence of Brand Image and Price Perception on Purchasing Decisions for Lux Bath Soap Product in Surabaya City 2026-05-10T01:37:40+00:00 Kharisma Nur Aisyah kharismanra15@gmail.com Siti Aminah sitiaminah1961@gmail.com <p>The tight competition in the soap industry has caused Lux to experience a decline between 2020 and 2024 due to various factors. The purpose of this research is to examine the impact of Brand Image and Price Perception on consumers' choices when buying Lux brand soap products in Surabaya City. Employing a quantitative methodology, 110 participants were carefully chosen via a purposive sampling technique. The collected data underwent analysis using Structural Equation Modeling (SEM), specifically the Partial Least Square (PLS) approach. The study's outcomes demonstrate a notable positive effect of both Brand Image and Price Perception on the purchasing behavior for Lux soap products in Surabaya City.</p> 2026-05-09T17:52:39+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/8931 ENHANCE PRODUCT LIFECYCLE MANAGEMENT AND PURCHASE INTENTIONS PT AVO INNOVATION AND TECHNOLOGY 2026-05-11T01:37:45+00:00 Ireva Amalia Sukmasari reva.amalia17@gmail.com Alldila Nadhira Amalia Ayu Setyaning dilanadhira@uii.ac.id <p>The fast beauty industry is characterized by rapid product innovation cycles and dynamic shifts in consumer preferences, creating challenges in product lifecycle management (PLC) and inventory control. This study aims to analyze how PT AVO Innovation and Technology (AVO), an Indonesian beauty company, manages the lifecycle of its skincare products and to identify areas for improvement in promotional and inventory strategies. A qualitative descriptive approach was employed, with data collected through semi-structured interviews involving three key informants from the Product Innovation &amp; Development, Marketing Communication, and Sales/E-commerce divisions. The data were thematically analyzed with support from PLC, supply chain management, and consumer behavior theories. The findings reveal that AVO applies a structured lifecycle process, ranging from pre-launch internal testing, promotional campaigns at launch, sales monitoring during growth, bundling strategies at maturity, to reformulation or discontinuation at decline. However, challenges remain, including inventory buildup in slow-moving products, reliance on reactive forecasting, promotional strategies focused mainly on best-sellers, and the absence of clear discontinuation criteria. These results highlight that AVO’s competitiveness depends not only on continuous innovation but also on its ability to align lifecycle management with promotional planning and inventory control. The study emphasizes the need for data-driven forecasting, lifecycle-based promotions, and stronger cross-divisional coordination to reduce risks and sustain competitiveness in the fast beauty industry.</p> 2026-05-10T02:00:56+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/8966 MARKETING STRATEGY FOR FOREIGN BRAND: NAVIGATING PRICE WARS AND NEW COMPETITORS IN INDONESIA (CASE STUDY: CHEMICAL AND ALLOY DISTRIBUTION COMPANY) 2026-05-11T01:37:45+00:00 Mohammad Arfi Hernandi arfi.hernandi@gmail.com Harimukti Wandebori harimukti@sbm-itb.ac.id <p>Indonesia’s galvanizing chemical industry has become increasingly competitive because of rapid industrial growth, local market expansion, and the entry of new domestic and regional suppliers. CHEMICALLOY, a distributor of specialty chemicals from Germany, has long positioned itself as a premium supplier of specialty chemicals and alloy for galvanizing companies in Indonesia. However, because of the shifting customer preferences into faster delivery, competitive pricing, and localized service, it becomes a new challenge for them in this business. To remain competitive, CHEMICALLOY must adapt and modify its marketing strategy by understanding both internal capabilities and external industry situation now. This study used a qualitative case study approach supported by semi-structured interviews with galvanizing company representatives who were involved in the business, technical side, and decision making, including internal management. Analytical tools such as SWOT analysis were used to determine internal and external factors of company. Then it continued using TOWS matrix which was applied after identifying key internal and external factors to formulate strategic options. The analysis shows that CHEMICALLOY’s primary strengths are high product quality, technical expertise, and long-term supplier relationships, while its main weaknesses involve limited local responsiveness and high lead times. Opportunities exist in growing infrastructure demand, whereas threats come from aggressive local competitors and exchange rate volatility. The study proposes three main strategic implications: enhancing customer responsiveness through maximizing local warehousing and CRM integration, strengthening consultative and value-based selling to highlight efficiency benefits and profit to customers, and developing localized marketing initiatives to improve brand proximity. Overall, the results focus in integrating global product excellence with localized service responsiveness is critical for sustaining CHEMICALLOY’s competitive advantage in Indonesia’s galvanizing market.</p> 2026-05-10T06:19:20+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9622 THE INFLUENCE OF WORKLOAD AND PERCEPTION OF ORGANIZATIONAL SUPPORT ON WORK PRODUCTIVITY OF EMPLOYEES IN THE OPERATIONS DEPARTMENT OF PT XYZ BANDUNG 2026-05-11T01:37:44+00:00 Rizki Wira Utami rizkiwira_22p110@mn.unjani.ac.id Khaerul Rizal Abdurahman khaerulrizal@mn.unjani.ac.id <p>Work productivity plays an important role in achieving company goals because it reflects the company's ability to manage resources effectively and efficiently. However, research findings at PT. XYZ Bandung indicate that work productivity is not optimal and has the potential to hinder the achievement of company goals. Productivity is influenced by several factors, such as workload and perceived organizational support. Based on data on targets and realizations for the CT7 engine work in 2020–2024, there was a decrease in targets and realizations in 2024 even though the aviation sector had stabilized, and delays in engine work still frequently occurred. This study aims to determine the influence of workload and perceived organizational support on work productivity among employees of the Operations Department of PT. XYZ Bandung, both partially and simultaneously. This study uses quantitative methods that include descriptive and associative data analysis, and the type of data used is primary data. Respondents totaling 60 employees of the operations department at PT. XYZ Bandung were given a questionnaire. Data analysis was conducted using multiple regression and data processing was conducted using SPSS version 26. The results of the study indicate that workload partially has a positive influence on employee work productivity, while perceived organizational support has no influence on employee work productivity, but simultaneously has an influence on employee work productivity. This means that the more appropriate the workload given by the company is to the potential and capacity of employees, the more work productivity will increase. Meanwhile, the lack of influence of perceived organizational support indicates that in carrying out their work, employees are more oriented towards fulfilling their duties and responsibilities to the company.</p> 2026-05-10T17:17:15+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9651 THE IMPACT OF GREEN BUSINESS, PACKAGING QUALIITY AND PRICE ON CONSUMER PURCHASE INTEREST OF MIXUE MSMEs 2026-05-11T01:37:44+00:00 Hasanudin Hasanudin hasanudinums88@gmail.com Syamsudin Baharsyah syamsudinbaharsyah865@gmail.com <p>The high level of competition among retail MSMEs in selling contemporary beverages necessitates innovation and creativity among business owners in developing their sales strategies. The purpose of this study was to determine the influence of green business practices, packaging quality, and price on consumer purchasing interest of Mixue MSMEs in Bogor Regency. This study used a quantitative method with an associative approach, a type of research that aims to explain systematically, factually, and precisely the facts and characteristics of a particular object or population. The sampling technique in this study was non-probability sampling with a purposive sampling technique, which is a sampling technique based on specific considerations. The participating respondents were 45 people with the criteria of having purchased Mixue products more than 4 times, being at least 17 years old, following the @mixueindonesia Instagram account, and residing in Bogor Regency. The test tools used included data quality testing, classical assumption testing, influence testing, and hypothesis testing using SPSS 26 software. The test results show that the green business and quality variables partially influence the purchasing interest of Mixue MSME consumers in Bogor Regency. However, there is no reason to state that the price variable influences the repurchase interest of Mixue MSME consumers. The results also show that the green business, packaging quality, and price variables simultaneously influence the purchasing interest of Mixue MSME consumers in Bogor Regency.</p> 2026-05-10T17:31:02+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9766 OPTIMIZING INVENTORY IN THE RECEIVING & STOREKEEPER DEPARTMENT OF A HOTEL USING THE MIN-MAX METHOD 2026-05-11T01:37:46+00:00 Nadia Wulandari Cahyaningrum nadiawulan08@gmail.com Kartini Kartini 903110103@uii.ac.id <p>Inventory management plays a crucial role in hotel operations due to its direct impact on service continuity and cost control. Improper inventory management may result in excessive storage costs or operational disruptions caused by stock shortages. This study aims to analyze inventory optimization in the Receiving &amp; Storekeeper department of a hotel using the Min–Max method. The research adopts a quantitative approach utilizing secondary data in the form of hotel inventory records. The analysis involves the calculation of safety stock, minimum stock, maximum stock, as well as inventory costs, including holding cost and ordering cost, accompanied by an inventory optimization index assessment. The results indicate that all analyzed inventory items are in optimal condition, as the actual stock levels remain within the established minimum and maximum limits. Furthermore, the total ordering cost exceeds the holding cost, reflecting a procurement pattern characterized by frequent orders with relatively small order quantities. These findings demonstrate that the Min–Max method is effective in maintaining inventory availability while controlling inventory-related costs, and can support more measured decision-making in hotel inventory management.</p> 2026-05-10T00:00:00+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9903 THE MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND PROFITABILITY: INDONESIAN MANUFACTURING FIRMS (2020–2024) 2026-05-11T01:37:44+00:00 Afifa Azka Putri afifaazka1010@gmail.com Erisa Aprilia Wicaksari erisa@mail.unnes.ac.id <p>This study examines the effect of capital structure on profitability and the moderating role of firm size in Indonesian manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. Employing a quantitative approach with purposive sampling, 102 companies with complete financial data were selected, yielding 510 observations. Profitability, measured by Return on Assets (ROA), Tobin’s Q, and Earnings Per Share (EPS), serves as the dependent variable, while capital structure, proxied by Debt to Asset Ratio (DAR) and Debt to Market Capitalization Ratio (DMCR), is the independent variable. Firm size is included as a moderator, and Annual Sales Growth (ASG) and Firm Age (FAGE) are control variables. Secondary data were obtained from company annual reports and Bloomberg, and analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) in EViews. The results show that DAR does not significantly affect profitability, while DMCR negatively and significantly affects ROA. Firm size moderates only the negative effect of DMCR on ROA, indicating that larger firms can better manage debt and reduce operational profitability risks. ASG positively affects ROA, and FAGE positively influences ROA but not Tobin’s Q or EPS. These findings provide insights into capital structure management, operational efficiency, and the strategic role of firm size.</p> 2026-05-11T00:06:40+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9989 THE EFFECT OF MINIMUM WAGES, AND THE GENDER DEVELOPMENT INDEX ON LABOR PRODUCTIVITY IN INDONESIA 2026-05-11T01:37:43+00:00 Niko Annas Hidayat nikoannas25@gmail.com Siti Aisyah aisyah.feb.ums@gmail.com <p>Workforce productivity serves as a fundamental gauge of macroeconomic achievement, as it captures how effectively and qualitatively human capital transforms inputs into measurable output. This research is designed to investigate the influence of statutory minimum wages, the Gender Development Index (GDI), export activity, import activity, and mean per capita expenditure on labor productivity across Indonesia throughout the 2018–2023 timeframe. The study utilizes secondary panel data, integrating cross-sectional observations from six provinces with longitudinal data spanning six consecutive years. To assess the intervariable dynamics, panel regression analysis is conducted through the Common Effect Model (CEM). The empirical findings reveal that minimum wage levels exert a positive and statistically significant impact on labor productivity, implying that wage increases are associated with improvements in worker effectiveness and overall efficiency. Average Per Capita Expenditure also shows a positive and significant effect and emerges as the most dominant variable influencing productivity. In contrast, the Gender Development Index, Exports, and Imports do not exhibit statistically significant effects during the observed period. These findings imply that improvements in wage policy and economic welfare play a more direct role in increasing labor productivity than trade activities and gender development indicators in the short term.</p> 2026-05-11T00:39:45+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9731 THE EFFECT OF SUPPLY CHAIN COLLABORATION ON SUPPLY CHAIN PERFORMANCE: THE MEDIATING ROLES OF SUPPLY CHAIN INNOVATION AND DIGITAL TRANSFORMATION IN MANUFACTURING COMPANIES IN THE GREATER JAKARTA AREA 2026-05-12T01:37:56+00:00 Safira Ashya Azzahra safira.ashyazhr@gmail.com Tri Wulandari Satitidjati Dewayana* triwulandari_sd@trisakti.ac.id Wahyuningsih Satosa wahyuningsih@trisakti.ac.id <p>The increasing complexity of the business environment has encouraged manufacturing companies to view supply chain management as a strategic capability. Without appropriate internal processes, supply chain cooperation may not increase performance. This research examines how supply chain cooperation affects performance in Greater Jakarta manufacturing enterprises, using supply chain innovation and digital transformation as mediating factors. This quantitative explanatory study uses a cross-sectional survey of 313 supply chain workers. PLS-SEM was used to analyse data. Supply chain cooperation positively and significantly affects innovation and digital transformation, but not performance. This link is mediated by supply chain innovation and digital transformation, highlighting the importance of these two factors in sustainable supply chain performance.</p> 2026-05-11T13:42:59+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9966 ANALYSIS OF THE EFFECT OF THE CASHIER CLOSING SYSTEM ON THE ACCURACY OF CASH BILLING CROSCHECK AT JIH HOSPITAL, YOGYAKARTA 2026-05-12T01:37:56+00:00 Kristin Kristin 22311343@students.uii.ac.id Nurfauziah Nurfauziah 863110101@uii.ac.id <p>This research investigates the influence of the cashier system closing process on the accuracy of cash billing cross-checks at PT Unisia Medika Farma (RS JIH) in Yogyakarta. Employing a mixed-methods approach, the study combines quantitative analysis of cash billing records from July, August, and December 2024 with qualitative insights from in-depth interviews with accounting staff. The findings reveal persistent inaccuracies in recording journal dates, with error rates ranging from 7.70% to 8.40% across the three months, indicating a systemic issue within the closing procedures. Qualitative analysis identified four main themes: human error as the primary constraining factor, established policies and procedures that face implementation gaps, significant impacts on financial stability including receivables backlogs and disrupted cash flow, and potential strategies for improvement. These strategies include implementing continuous training programs, stricter monitoring of outstanding receivables, enhancing inter-unit communication, and exploring automation technologies. The research contributes practically by providing data-driven recommendations for strengthening financial controls at RS JIH, and theoretically by extending the study of cashier system accuracy into the complex healthcare environment. The study concludes that improving the cashier system closing process is essential for enhancing financial reporting accuracy, strengthening internal controls, and ultimately supporting the hospital's capacity to deliver quality patient care through sound financial management.</p> 2026-05-11T14:34:14+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/10419 The Role of Employee Engagement as a Mediator in the Influence of Perceived Organizational Support and Talent Management on Employee Performance in the Regional Secretariat of Wonosobo Regency 2026-05-13T01:38:02+00:00 Ferika Dewi Rahmawati ferikadewi0084@mhs.unisbank.ac.id Lie Liana lieliana@edu.unisbank.ac.id <p>This study aims to analyze the effect of perceived organizational support and talent management on employee performance with employee engagement as a mediating variable in the Civil Service (ASN) at the Regional Secretariat of Wonosobo Regency. This study uses a quantitative approach with a survey method, involving a population of 118 respondents. The data were processed using SPSS software version 26. Data analysis techniques included respondent description, variable description, validity test, reliability test, F test, R2 test, t test, and Sobel Test. The results showed that perceived organizational support had a positive effect on employee engagement and talent management had a positive effect on employee engagement. Perceived organizational support does not affect employee performance, talent management has a positive effect on employee performance, and employee engagement has a positive effect on employee performance. Employee engagement mediates the effect of perceived organizational support on employee performance, and employee engagement mediates the effect of talent management on employee performance.</p> 2026-05-12T12:31:25+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9667 Strategy to Improve Customer Awareness and Satisfaction Towards the Use of the PLN Mobile Application at PT PLN ULP Banjarbaru 2026-05-13T01:38:02+00:00 Amanda Rita Rolanda 22311274@students.uii.ac.id Alldila Nadhira Ayu Setyaning dilanadhira@uii.ac.id <p>The rapid development of digital technology has encouraged public service companies to adapt by utilizing digital-based applications to improve service quality for customers. PT PLN (Persero), as the national electricity service provider, has introduced the PLN Mobile application as an integrated digital service platform. This study aims to analyze the level of customer awareness and satisfaction regarding the use of the PLN Mobile application at PT PLN (Persero) Unit Layanan Pelanggan (ULP) Banjarbaru.This research employs a qualitative approach using a case study method. Data were collected through observation, in-depth interviews with PLN officers and PLN Mobile users, as well as supporting documentation. Data analysis was conducted descriptively through the stages of data reduction, data presentation, and conclusion drawing.The results indicate that the level of customer awareness of the PLN Mobile application varies among users. Customers who received direct socialization and education from PLN officers demonstrated a better understanding of the application’s functions and benefits. Furthermore, the use of the PLN Mobile application has been shown to enhance customer satisfaction, particularly in terms of ease of service access, time efficiency, and convenience in conducting transactions and reporting power outages. However, several minor technical issues were still identified, such as delayed notifications and occasional system disruptions.Overall, the PLN Mobile application plays a positive role in improving customer satisfaction. Therefore, PT PLN ULP Banjarbaru is recommended to continuously enhance its socialization and education strategies and to further develop the application in order to optimize the utilization of digital services by customers.</p> 2026-05-12T12:52:14+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/8413 Analysis of the Indonesian Government's Policy on High Rice Prices Amid Abundant Supply from the Perspective of Islamic Economics 2026-05-13T01:38:01+00:00 Satrio Agung Subekti satrio_agungsubekti24@mhs.uinjkt.ac.id Muhajirin Muhajirin muhajirin@uinjkt.ac.id Atmo Prawiro atmo.prawiro@uinjkt.ac.id <p>The persistent rise in rice prices in Indonesia, despite an ample national stock, highlights a disconnect between food availability and affordability, thereby threatening the nation's food security. This paper explores the root causes of rice price fluctuations, evaluates the effectiveness of distribution mechanisms, and analyzes how Islamic economic principles especially the insights of Imam Ibn Taymiyyah and Imam Ibn Qayyim al-Jawziyyah can inform effective policy responses. Utilizing a literature review approach, the study draws upon data related to rice production, distribution channels, and pricing trends, while also incorporating a normative analysis rooted in the Maqashid Shariah framework. The analysis identifies key contributors to inflated rice prices, including inefficient distribution networks, market control by dominant entities (oligopoly), and weak pricing regulations. Within the Islamic economic paradigm, these issues represent a departure from the ideals of justice and societal welfare. Classical Islamic thinkers advocated for state involvement in price regulation (tas’ir), the prohibition of hoarding (ihtikar), and the fair distribution of resources as mechanisms for safeguarding public interests. Policy recommendations include modernizing agricultural production, enhancing distribution efficiency through targeted subsidies, and reinforcing government regulation in the marketplace to promote price stability and ensure the well-being of both producers and consumers.</p> 2026-05-12T13:32:50+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9570 The Effect of Emotional Intelligence and Compensation on Employee Performance Mediated by Job Satisfaction 2026-05-13T01:38:01+00:00 Carmelita Virry Clarissa Aprillova aprillovacarmelita@gmail.com Lie Liana lieliana@edu.unisbank.ac.id <p>This study aims to analyze the influence of emotional intelligence and compensation on employee performance mediated by job satisfaction. This study uses a quantitative approach with a population of 80 employees of PT. Hanazono Engineering Indonesia. Data were processed using SPSS software version 26. Data analysis techniques include respondent descriptions, variable descriptions, validity tests, reliability tests, F tests, R<sup>2</sup> tests, t tests, and Sobel Tests. The results of the study state that emotional intelligence has a positive effect on job satisfaction, compensation has a positive effect on job satisfaction, emotional intelligence has a positive effect on employee performance, compensation has no effect on employee performance, job satisfaction has a positive effect on employee performance, job satisfaction mediates the effect of emotional intelligence on employee performance, and job satisfaction mediates the effect of compensation on employee performance.</p> 2026-05-12T14:01:13+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9740 Dynamics of Corporate Financial Performance in IDX Carbon Initial Trading Participation: A DuPont Five-Step Approach 2026-05-13T01:38:00+00:00 Danil Maulana danilmaulana077@gmail.com A. Ifayani Haanurat ifayani.haanurat@unismuh.ac.id Asri Jaya asrijaya@unismuh.ac.id <p>Global warming and increasing greenhouse gas emissions are driving various countries to develop carbon trading mechanisms as an instrument for emission control, including in Indonesia through the launch of IDX Carbon on September 26, 2023. This research aims to examine the dynamics of companies' financial performance before, during, and after participation in the inaugural carbon trading transaction via IDX Carbon using the DuPont Five-Step Analysis approach. The research population includes 16 companies participating in the inaugural IDX Carbon transaction, with a sample of seven companies selected using purposive sampling based on the availability of financial statements and annual reports. The data used consists of quarterly financial statements for the 2022-2024 period. The research problem focuses on the differences in Return On Equity (ROE) before, during, and after participation, as well as changes in DuPont components and their correlation to ROE. The analysis methods include descriptive analysis, comparative analysis, and correlation testing of DuPont components consisting of tax burden, interest burden, operating profit margin, asset turnover, and financial leverage. The research results indicate that companies' participation in the inaugural IDX Carbon transaction was not followed by a significant change in ROE in the short term. However, there were adjustments in the ROE-forming structure, especially an increase in interest burden pressure and the important role of operational efficiency and asset utilization in maintaining profitability. This research concludes that the impact of carbon trading on companies' financial performance is transitional and is more reflected through the dynamics of DuPont components than through aggregate changes in ROE.</p> 2026-05-12T14:16:06+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9439 Local Culture as a Mediating Variable in the Relationship Between Destination Image and Tourists’ Visit Intention in Madura Raya 2026-05-13T01:38:00+00:00 Raden Khaeru Ahmadi khaeru.ahmadi@unibamadura.ac.id Siti Sa'adah siti@unibamadura.ac.id <p>This study aims to examine the role of culture in mediating the relationship between destination image and tourists’ intention to visit tourism destinations in Madura Raya. A quantitative approach was employed using a survey method involving tourists who have knowledge of or interest in tourism destinations in Madura Raya. The data were analyzed using regression analysis and mediation testing. The findings reveal that destination image has a positive and significant effect on tourists’ visiting intention as well as on culture. Culture also has a positive and significant effect on visiting intention. Furthermore, culture partially mediates the relationship between destination image and visiting intention. These results highlight the strategic role of culture in strengthening the influence of destination image on tourists’ intention to visit. Therefore, tourism development in Madura Raya should integrate destination branding strategies with the preservation and promotion of local culture to achieve sustainable and competitive tourism development.</p> 2026-05-12T14:55:58+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9711 The Influence of Leadership Style and Organizational Culture on Employee Performance, Mediated by Job Satisfaction 2026-05-13T01:38:00+00:00 Aji Nur Salim ajinusa88@gmail.com Lie Liana lieliana@edu.unisbank.ac.id <p>This study aims to analyze the influence of leadership style and organizational culture on employee performance mediated by job satisfaction. The population is 803 employees of Community Health Centers in Wonosobo Regency. The number of samples was calculated using the Slovin formula and obtained a sample size of 100 employees. Sampling used a purposive sampling technique with the criteria of employees with permanent employee status (PNS, PPPK and BLUD) and a minimum education of high school. Data were processed using SPSS software version 27. 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 stated that leadership style does not affect job satisfaction, organizational culture has a positive effect on job satisfaction, leadership style has a negative effect on employee performance, organizational culture has a positive effect on employee performance, and job satisfaction has a positive effect on employee performance, job satisfaction does not mediate the effect of leadership style on employee performance, and job satisfaction mediates the effect of organizational culture on employee performance.</p> 2026-05-12T16:08:05+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9229 Islamic Banking Development, Monetary Policy, and Economic Growth: A Panel Moderated Regression Approach for Selected Islamic Countries 2026-05-14T01:38:11+00:00 Nurafifah Zein afifahassegaf00@gmail.com Riskiana Elina riskianaelina1@gmail.com <p>This study aims to analyze the influence of Islamic banking developments and monetary indicators on economic growth in nine Muslim-majority countries, with inflation as a variable This study uses a quantitative method with Moderated Regression Analysis (MRA) estimation panel data using secondary data sourced from SESRIC and the World Bank for the 2013–2023 period. Total Assets (TA) has a significant positive effect on economic growth, while Total Funding and Equity (TFE) and Broad Money (BM) have a significant negative effect. The variables of Sukuk Holdings (SUK), Exchange Rate (ER), and inflation do not show a direct influence on GDP. The moderation results show that inflation acts as a quasi-moderator in the TA and TFE variables, but does not become a moderator in BM, SUK, and ER. These findings confirm that price stability is an important prerequisite for the transmission of monetary policy and the intermediation function of Islamic banking to contribute optimally to the real economy. This research contributes novelty by including inflation as a moderation variable in the context of cross-border Islamic finance, as well as providing practical implications for monetary authorities to strengthen macro stability in the development of the Islamic finance industry<em>.</em></p> 2026-05-13T15:03:45+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9251 The Influence of Skill Competition Participation and Trainer Quality on Employee Performance: The Mediating Role of Learning Motivation in the Paper Manufacturing Industry 2026-05-14T01:38:10+00:00 Andaryanto Andaryanto andaryanto.2404138@students.um.ac.id Budi Eko Soetjipto budi.eko.fe@um.ac.id Agung Winarno agung.winarno.fe@um.ac.id <p>This study aims to examine the influence of participation in skill competition and trainer quality on employee performance, with learning motivation as a mediating variable. The study is grounded in the organizational phenomenon observed at PT Pabrik Kertas Tjiwi Kimia Tbk, where manpower productivity increased despite substantial workforce reduction, raising the need to explore factors that may contribute to improve performance, particularly competency development initiatives delivered through structured skill competitions. A quantitative cross-sectional design was employed, involving 226 employees who participated in a company wide skill competition within the paper manufacturing industry. The data were analysed using PLS-SEM with SmartPLS 4.1.1.4. The results demonstrate that participation in skill competition and the trainer quality have a positive and significant influence on the both motivation and employee performance. Learning motivation was also found to partially mediate the effects of both variables on performance. This motivation was also found to partially mediate the effect of both variables on performance. These findings indicate that competition based learning activities and high quality instructional facilitation are essential drivers of intrinsic motivation and performance improvement. Moreover, the result strengthen the relevance of Self-Determination Theory (SDT), Transfer of Training theory, and provide empirical support for the Resource-Based View (RBV) within industrial settings. Future research opportunities include exploring long term dynamics and broader organizational factors that may further shape these relationships.</p> <div style="all: initial !important;">&nbsp;</div> 2026-05-13T15:42:01+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/8922 The Effect of Profitability, Leverage, Liquidity, and Firm Size on Earnings Management with Gender Diversity as a Moderating Variable 2026-05-15T01:38:15+00:00 Melinda Astuti melindaastuti90@student.esaunggul.ac.id Eka Bertuah eka.bertuah@esaunggul.ac.id <p>This study aims to analyze the effect of firm characteristics – profitability, leverage, liquidity, and firm size – on earnings management, with gender diversity on the board of directors as a moderating variable. Using panel data from food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) from 2019 – 2023, the study finds that profitability has a positive and significant effect on earnings management, while leverage, liquidity, and firm size have no significant effect. Gender diversity negatively moderate the relationship between profitability and earnings management, indicating that the presence of women on the board can reduce earnings manipulation during profitability. In contrast, gender diversity positively moderate the firm effect of firm size, suggesting that in larger firms, it may strengthen the tendency toward earnings management. Gender diversity does not moderate the effect of leverage and liquidity on earnings management. These findings contribute to agency theory by demonstrating that profitability creates an incentive misalignment between managers and shareholders, which can lead to earnings manipulation. However, gender diversity can strengthen monitoring and reduce agency conflicts, though its effectiveness varies by context. These results imply that the effectiveness of gender diversity as a governance mechanism depends on specific firm conditions.</p> 2026-05-14T05:26:58+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9932 The Effect of Product Quality and Service Quality on Repurchase Intention with Customer Satisfaction as an Intervening Variable (A Case Study at Gudang AKI Denpasar) 2026-05-15T01:38:15+00:00 Nailun Ni'mah 23311601002@undhirabali.ac.id Gusti Ngurah Joko Adinegara jokoadinegara@undhirabali.ac.id Yeyen Komalasari yeyenkomalasari@undhirabali.ac.id I Wayan Ruspendi Junaedi ruspendijunaedi@undhirabali.ac.id <p>This study examines the effects of product quality (X1) and service quality (X2) on repurchase intention (Y), with customer satisfaction (Z) as a mediating variable among customers of Gudang Aki Denpasar. The research was conducted during March–June 2024 using a quantitative approach and primary data collected through questionnaires. The sample size was determined using Slovin’s formula, resulting in 99 respondents. Data were analyzed using SEM-PLS with SmartPLS 4.1 to test both direct and indirect relationships. The structural results indicate that product quality has a positive and significant effect on repurchase intention and a positive and significant effect on customer satisfaction. Service quality also shows a positive and significant effect on repurchase intention and on customer satisfaction. Moreover, customer satisfaction positively and significantly influences repurchase intention. Mediation testing confirms that customer satisfaction partially mediates the effect of product quality on repurchase intention and the effect of service quality on repurchase intention. The model explains the variance of repurchase intention and customer satisfaction, indicating a moderate explanatory power. In conclusion, product quality and service quality have a positive and significant effect on repurchase intention, both directly and through customer satisfaction; customer satisfaction is also proven to partially mediate the effects of product quality and service quality on repurchase intention, indicating that consistent improvements in product and service performance will strengthen satisfaction and encourage repeat purchases at Gudang Aki Denpasar.</p> 2026-05-14T11:02:19+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9255 Strengthening The "Mampesendong" Food Processed MSME Business in Malang City Through Business Management Assistance 2026-05-15T01:38:15+00:00 Agus Bambang Sunyoto agus.bambang.2404138@students.um.ac.id Raditya M Antara radittya.mahasputra.2404138@students.um.ac.id Agus Hermawan agus.hermawan.fe@um.ac.id Agung Winarno agung.winarno.fe@um.ac.id <p>National economic stability can be maintained through the existence of Micro, Small, and Medium Enterprises (MSMEs) which have a central role in expanding employment and improving people's welfare. The purpose of this service activity is to strengthen the business capacity of "Mampesendong" Processed Food MSMEs with a focus on improving managerial skills and business assistance. This assistance is intended to create sustainable and highly competitive operations. These efforts are carried out in a planned and sustainable manner with the goal of increasing productivity, creating new entrepreneurs, and improving community welfare. The implementation process includes problem identification, needs analysis, program implementation, mentoring, and evaluation. Through this approach, the service team developed four main programs, namely: (1) digital financial statement management training, (2) strengthening attractiveness through graphic design, (3) developing online and offline marketing strategies, and (4) product innovation to increase competitiveness.</p> <div style="all: initial !important;">&nbsp;</div> 2026-05-14T11:57:12+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9733 Strategies for Improving Employee Performance Through Strengthening Organizational Culture, Transformational Leadership, and Job Satisfaction at PT Industri Baterai Indonesia Group in Jakarta 2026-05-15T01:38:14+00:00 Aryo Prabowo Asmoro aryoprabowoasmoro@yahoo.com Widodo Sunaryo widodosunaryo20@gmail.com Herdiyana Herdiyana herdiyana@unpak.ac.id <p>Employee performance is a strategic factor in supporting organizational success, including PT Industri Baterai Indonesia (IBC) Group, which plays an important role in the development of the national electric vehicle ecosystem. Differences in employee backgrounds, weak implementation of organizational culture, and suboptimal transformational leadership are thought to affect employee job satisfaction and performance. This study aims to analyze the influence of organizational culture and transformational leadership on employee performance with job satisfaction as an intervening variable. The study uses a quantitative approach through a survey of 113 permanent employees at the low management level of the IBC Group. Data were collected using questionnaires that had been tested for validity and reliability, then analyzed using path analysis techniques using SmartPLS version 4. The results showed that organizational culture and job satisfaction had a positive and significant effect on employee performance, while transformational leadership had a positive but not significant direct effect. Organizational culture and transformational leadership have a positive and significant effect on job satisfaction, as well as a significant indirect effect on employee performance through job satisfaction.</p> 2026-05-14T12:14:17+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9792 Analysis of the Influence of Severity, Firm Size, Free Asset, and Asset Retrenchment on Corporate Turnaround in the Property & Real Estate Sector Listed on the Indonesia Stock Exchange for the Period 2020-2024 2026-05-15T01:38:14+00:00 Adhi Wichaksono penelitian.adhi@gmail.com Hari Gursida hg.gursida@unpak.ac.id Yohanes Indrayono indrayonoyohanes@yahoo.com <p>This study aims to analyze the effect of severity, firm size, free assets, and asset retrenchment on the success of corporate turnaround in Indonesian property and real estate companies experiencing negative return on assets (ROA). The study uses a quantitative approach with binary logistic regression on 21 companies selected through purposive sampling in the 2020–2024 period. Corporate turnaround is identified based on the company's ability to continuously emerge from negative ROA conditions. The test results show that severity has a negative effect on the probability of corporate turnaround success, although it is not statistically significant. Meanwhile, firm size, free assets, and asset retrenchment also had no significant effect on the success of performance recovery. These findings indicate that conventional financial indicators and ratios are not yet able to adequately explain the dynamics of corporate turnaround in the property and real estate sector, which is asset-intensive, illiquid, and highly influenced by economic cycles. This study confirms the gap between the theoretical framework based on financial indicators and the empirical reality of the property sector, and emphasizes the importance of a multidimensional approach that incorporates non-financial factors in the analysis of corporate turnaround.</p> 2026-05-14T12:28:11+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9704 The Effect of Strategic Orientation and Marketing Capabilities on Business Performance: A Capacity Mediation Approach 2026-05-16T01:38:24+00:00 Abdul Halim abdulhalim.sakti@gmail.com Siti Asiyah siti.asiyah291169@gmail.com Dwiyani Sudaryanti dwiyanisudaryanti@unisma.ac.id <p>Business performance is an important indicator in assessing the success and sustainability of companies amid increasingly dynamic business competition. Market orientation, entrepreneurial orientation, and marketing capabilities are seen as strategic resources that have the potential to improve business performance, but previous empirical findings still show mixed results. These differences indicate the need for explanatory mechanisms, one of which is through absorptive capacity. This study focuses on how market orientation, entrepreneurial orientation, and marketing capabilities affect business performance, as well as the role of absorptive capacity in mediating this relationship. This study aims to analyze the direct effects of market orientation, entrepreneurial orientation, and marketing capabilities on business performance, as well as to examine the mediating role of absorptive capacity. The research method used is a quantitative approach with a survey design. Primary data were collected through questionnaires administered to business actors and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results show that market orientation, entrepreneurial orientation, and marketing capabilities have a positive and significant effect on business performance. In addition, absorptive capacity has a positive effect on business performance and is proven to play a significant mediating role in the relationship between market orientation, entrepreneurial orientation, and marketing capabilities on business performance. These findings confirm that strengthening absorptive capacity as a company's dynamic ability to absorb and utilize external knowledge is key to improving business performance in a sustainable manner</p> 2026-05-15T02:13:50+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/10162 The Influence of Training Programs, Self-Efficacy, and Work Motivation on the Performance of Indonesian National Police Officers: An Empirical Study at the South Tangerang Police Resort 2026-05-16T01:38:24+00:00 Paringsih Paringsih paringsih@ummi.ac.id Widodo Sunaryo widodosunaryo20@gmail.com Nancy Yusnita nancyyusnita@gmail.com <p>The performance of police officers is a crucial factor in ensuring effective law enforcement and public service delivery. In modern policing environments, organizational support and individual psychological factors are considered important elements that shape officers’ professional behavior and work outcomes. This study aims to examine the influence of training programs, self-efficacy, and work motivation on the performance of Indonesian National Police officers at the South Tangerang Police Resort. The research employed a quantitative approach using a survey design. Data were collected from 136 police officers through structured questionnaires and analyzed using multiple linear regression analysis. The findings indicate that training programs and work motivation are associated with police officers’ performance, while self-efficacy shows a positive but less prominent relationship within the model. These results suggest that organizational initiatives such as structured training programs and supportive motivational environments play an important role in shaping professional performance among police officers. Overall, the study highlights the importance of integrating organizational development strategies and psychological factors to support effective policing practices.</p> 2026-05-15T04:09:09+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/10085 Effectiveness of Software Project Management Based on Capability Maturity Model Integration in the Implementation of Secure Software Development Life Cycle at PT XYZ 2026-05-16T01:38:24+00:00 Muhammad Hanifudin mhanifudin87@yahoo.co.id Hussein Satrio husein@eaxlab.com <p>This study evaluates the implementation of the Secure Software Development Life Cycle (S-SDLC) and examines the effectiveness of software project management based on the Capability Maturity Model Integration (CMMI) version 3 at PT Magicsoft Teknologi Indonesia. A qualitative research approach was employed using in-depth interviews, observations, and documentation analysis. Empirical findings were triangulated and mapped against S-SDLC indicators and twelve CMMI v3 Practice Areas (PAs) grouped into Doing, Managing, and Enabling. The findings indicate that S-SDLC has been integrated throughout the software development lifecycle, positioning security as a built-in process rather than a reactive add-on. Security-relevant practices collectively enhance software quality, system stability, and preventive security governance. With regard to project management effectiveness, the study shows that most PAs reached Capability Level 3 (Defined), reflecting a mature level of process standardization at the project level. However, effectiveness was more prominent in terms of quality, security, and process control, while schedule performance faced pressure due to workload imbalances and resource capacity constraints. &nbsp;These findings highlight that software project effectiveness is inherently multidimensional and cannot be assessed solely through schedule adherence. The study contributes to theory by demonstrating that CMMI v3 can serve as an evaluative framework compatible with S-SDLC and enriches project management discourse by positioning security as an integral dimension of process effectiveness. Practically, the study provides a fit-for-purpose internal evaluation framework for software development organizations seeking to improve process maturity without formal appraisal.</p> 2026-05-15T06:52:48+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9938 The Effect of Financial Knowledge, Financial Attitude, and Internal Locus of Control on Students' Responsible Financial Management Behavior in Yogyakarta with Financial Risk Tolerance as a Moderating Variable 2026-05-16T01:38:23+00:00 Faula Canda 22311339@students.uii.ac.id Kartini Kartini 903110103@uii.ac.id <p>The rapid development of financial technology, accompanied by increasingly consumptive lifestyles among university students, has heightened the risk of irresponsible financial management behavior. This study aims to examine the determinants of responsible financial management behavior among university students in Yogyakarta, focusing on financial knowledge, financial attitude, and internal locus of control, with financial risk tolerance as a moderating variable. A quantitative approach was employed using purposive sampling, involving 230 students aged 18–25 years. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results indicate that financial knowledge, financial attitude, and internal locus of control have positive and significant effects on responsible financial management behavior, suggesting that students with higher financial knowledge, positive financial attitudes, and stronger internal control are more likely to manage their finances responsibly. Furthermore, financial risk tolerance significantly moderates and strengthens the relationship between financial attitude and responsible financial management behavior, but does not moderate the relationships involving financial knowledge and internal locus of control. These findings underscore the importance of enhancing financial knowledge, fostering positive financial attitudes, and strengthening internal locus of control to promote responsible financial behavior among university students.</p> 2026-05-15T13:45:44+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9168 The Influence of Brand Image and Digital Marketing on Indihome Provider Purchase Decisions in Sidoarjo 2026-05-16T01:38:23+00:00 Muhammad David Khalik 21012010385@student.upnjatim.ac.id Supriyono Supriyono supriyono.ma@upnjatim.ac.id Nanik Hariyana nanik.hariyana.ma@upnjatim.ac.id <p>The telecommunications industry is often characterized by competition between providers. Brand image and digital marketing play a crucial role in influencing consumer choices. This study aims to analyze the impact of brand image and digital marketing on purchasing decisions for IndiHome service providers in the Sidoarjo area. The research approach used was quantitative, involving the distribution of questionnaires to 97 respondents who were IndiHome users in Sidoarjo. Data processing was performed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) to highlight the relationships between these variables. The research findings revealed that brand image has a positive and meaningful impact on consumers' decisions to purchase IndiHome services. The indicator with the highest loading factor was the view that IndiHome is widely recognized and considered a superior internet provider. Furthermore, digital marketing also contributed significantly to supporting purchasing decisions, with the effectiveness of product communication and promotion through digital platforms being a determining factor. The results show that brand image has a significant influence on purchasing decisions with the highest indicator loading factor of 0.845 and a mean value of 4.443 in the statement "IndiHome's brand image is widely known and trusted by the public as a provider of quality internet services". Digital marketing also has a significant influence with the highest loading factor of 0.844 and a mean value of 4.361. The R-square test shows that the model is able to explain 78% of the variance in purchasing decisions (R-square 0.780). The study recommends strengthening brand image and utilizing consistent digital marketing to improve customer purchasing decisions.</p> 2026-05-15T15:30:43+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9575 Work Productivity and Digital Fatigue as Determinants of Production Employee Performance in the Pharmaceutical Industry 2026-05-17T01:38:25+00:00 Lucky Agusman Wihana augustmanlucky@gmail.com Muji Rahayu mrahayu@stan-im.ac.id <p>The rapid advancement of digital technology has intensified the use of digital devices in daily work processes, including production activities within the pharmaceutical industry. This condition often leads to digital fatigue, which subsequently reduces employees’ work effectiveness. At the same time, work productivity remains a crucial factor in meeting operational standards and ensuring the quality of a company’s output. This study aims to analyze the influence of work productivity and digital fatigue on the performance of production employees at PT Otto Pharmaceutical. This research employed a quantitative approach with an explanatory design. Data were collected using questionnaires distributed to employees through a probability random sampling technique. A total of 135 respondents were analyzed using IBM SPSS Statistics through validity testing, reliability testing, and linear regression analysis. The findings indicate that work productivity has a positive and significant effect on employee performance. Digital fatigue also shows a significant influence, contributing to the decline in performance. Simultaneously, both variables demonstrate a significant contribution to the performance of production employees. These findings suggest that higher levels of employee productivity lead to improved performance, whereas increasing digital fatigue tends to decrease work outcomes. The study provides practical implications for organizational management, particularly in regulating digital workloads, optimizing technology-based work systems, and creating a work environment that minimizes digital fatigue. This research also strengthens empirical evidence regarding the role of productivity and digital fatigue in shaping employee performance within the pharmaceutical industry in the era of digital transformation.</p> 2026-05-16T10:33:55+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9843 Evaluation Revealing Errors: A Study of Cross-Divisional Cost Recording Systems in Multi-Batch Projects at PT X 2026-05-17T01:38:25+00:00 Muhammad Irham Hakim 22311249@students.uii.ac.id Kartini Kartini 903110103@uii.ac.id <p>This study aims to evaluate cross-divisional cost recording systems in a multi-batch project at PT X by examining recording failures as a structural and systemic organizational phenomenon. A descriptive qualitative approach with a single case study design was employed. The units of analysis included the Finance Division as the guardian of data integrity, the Product Division as the producer of cost data, and the CEO as the strategic decision-maker. Data were collected through semi-structured interviews, internal documents, and project records, and analyzed using triangulation. The findings indicate that cost recording problems cannot be interpreted merely as technical errors but rather as consequences of a recording and control system design that is misaligned with the characteristics of batch-based projects. Misalignment between the Cost of Goods Sold (COGS) and the Budget Plan weakened the linkage between planning and realization, resulting in reactive cost control. Evaluation conducted after Batch 2 led to improvements in Batch 3, where increased detail and separation of fixed and variable costs enhanced cost accuracy, although systematic evaluation mechanisms remained limited.</p> 2026-05-16T14:40:38+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9865 Design of an Early Warning System-Based Information System for Cash Advance Requests 2026-05-17T01:38:25+00:00 Neli Yuliani neliyuliyani_2460107044@ak.unjani.ac.id Annisa Yuniar Larasati Anissa.yuniar@lecture.unjani.ac.id <p>The West Java Provincial Department of Industry and Trade faces challenges in managing Cash Advances (Uang Persediaan/UP) because the process is still manual and paper-based. This condition results in the absence of early warnings for potential breaches of budget ceilings and quarterly Cash Disbursement Plans (RPD), bottlenecks in accountability reporting, limited real time monitoring, risks of human error, and weak document traceability that may lead to audit findings related to the Internal Control System (SPI). This study aims to design an Early Warning System (EWS) based information system for UP submissions in accordance with Government Regulation No. 12 of 2019 and Minister of Home Affairs Regulation No. 77 of 2020. The research employs a qualitative case study approach, with system development using the Waterfall model. Data were collected through observation, interviews, documentation review, and workflow analysis. The system is built on Google Workspace and includes EWS validation and automated notifications, a centralized database to ensure data consistency, a monitoring dashboard, and an integrated digital approval workflow. The design results in an architecture, functional requirements, and technical specifications that significantly reduce administrative processing time, enhance transparency and accountability, strengthen controls, and reduce the risk of overspending and audit findings.</p> 2026-05-16T16:37:12+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9619 A Comprehensive Framework: Vendor Selection Compliance as an Intervening Variable in the Effect of Cognitive Bias, Digital Trust, and Risk Management on Logistic Equitable Procurement Systems at PT Pos Indonesia 2026-05-19T01:38:57+00:00 Bebi Ahmed Jo Pical bebiahmed@gmail.com Melia Eka Listiani meliaeka@ulbi.ac.id Erna Mulyati ernamulyati@ulbi.ac.id <p>This research develops and tests a comprehensive framework examining how cognitive bias, digital trust, and risk management influence logistics equitable procurement through vendor selection compliance as a mediating mechanism. Employing partial least squares structural equation modeling (PLS-SEM) with bootstrapping analysis on data from PT Pos Indonesia's procurement operations, the research tested ten hypotheses across 255 respondents. The findings reveal that procurement equity emerges through integrated psychological, technological, and governance pathways, with vendor selection compliance serving as a critical mediating mechanism. The research contributes novel insights into operationalizing equitable procurement systems in emerging economy logistics organizations. Practically, the research provides guidance for implementing fair, transparent, and resilient vendor selection procedures by integrating behavioral debiasing initiatives, digital infrastructure investments, and compliance enforcement mechanisms. These findings address critical gaps in understanding how multidimensional organizational interventions collectively shape procurement fairness outcomes.</p> 2026-05-18T16:08:49+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9652 Cost-Benefit Analysis of Implementing a Paperless Accounting System Using the Evizia Application at JIH Yogyakarta 2026-05-19T01:38:56+00:00 Irwan Fadli Jailani Hasibuan irwanfadli1044@gmail.com Nurfauziah Nurfauziah nurfauziah@uii.ac.id <p>Digital transformation encourages healthcare institutions to adopt more efficient accounting systems, including paperless accounting. JIH Yogyakarta Hospital implemented the Evizia application to address inefficiencies caused by paper-based accounting processes. This study aims to analyze the benefits and compare the costs and benefits of implementing a paperless accounting system using Evizia with the conventional system. A descriptive qualitative method with a cost-benefit analysis (CBA) approach was employed through interviews, observations, and documentation. The results indicate that Evizia improves administrative efficiency, accelerates financial reporting, enhances data accuracy and internal control, and reduces paper usage by approximately 30%, despite additional costs related to system leasing and maintenance. Overall, the implementation of the Evizia paperless accounting system is considered feasible and provides long-term strategic benefits for operational efficiency, financial governance, and environmental sustainability at JIH Yogyakarta Hospital.</p> 2026-05-18T16:35:47+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9533 Determinants of Capital Expenditure Allocation in Central Sulawesi Province 2019–2023 2026-05-20T01:38:59+00:00 Rahmat Lasimpala rahmatlasimpala047@gmail.com Edhi Taqwa edhitaqwa03@gmail.com Yunus Sading yunus_sading@untad.ac.id Suparman Suparman suparman@untad.ac.id Rita Yunus ritayunus@untad.ac.id <p>This study examines the influence of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and Economic Growth on Capital Expenditures in Regency and City Governments in Central Sulawesi between 2019 and 2023. Data are drawn from Regional Revenue and Expenditure Budget (APBD) reports issued by the Directorate General of Fiscal Balance (DJPK) and publications from the Central Statistics Agency (BPS). The researchers used panel data regression to test this information.The Common Effect Model was used. This method was chosen after conducting the Chow and Lagrange Multiplier tests. Before using the model, researchers checked the classical assumptions to ensure the reliability of the analysis. The results show that PAD, DAK, and Economic Growth collectively have a strong influence on Capital Expenditure, explaining approximately 53.53% of the variation. Each of these factors also has a positive and significant influence when considered separately. These results suggest that increasing fiscal capacity by better managing PAD, using DAK effectively, and maintaining stable economic growth can help increase regional investment through capital expenditure.</p> 2026-05-19T02:20:31+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9337 Determinants of Sharia Finance Inclusion among Students in Universitas Riau 2026-05-21T01:38:59+00:00 M Rizwan m.rizwan@lecturer.unri.ac.id Eriyati Eriyati eriyati@lecturer.unri.ac.id Rendra Wasnury rendra.wasnury@lecturer.unri.ac.id Supriani Sidabalok supriani@lecturer.unri.ac.id <p>This research aimed to examine the factors that influence Universitas Riau students' adoption of Sharia finance. The quantitative approach is used in this study, and both primary and secondary sources of numerical data were used.&nbsp; 204 students from 10 faculties at Universitas Riau were given questionnaires to complete to gather primary data.&nbsp; The literature, including journals, websites, and publications from pertinent institutions, provided the secondary data. Multiple Linear Regression using the SEM-PLS (Structural Equation Modeling–Partial Least Squares) methodology was the analysis technique employed. The results demonstrated that digital service access, Sharia finance literacy, and trust in Sharia finance all significantly and favorably impact Sharia finance inclusion.&nbsp; On the other hand, religiosity has a beneficial but insignificant impact. Research's primary contribution is to illustrate the value of educating students about Sharia finance to prepare the next generation to contribute to the advancement of Sharia economics in the future. This study offers a distinctive contribution to the academic discourse on Sharia finance by focusing specifically on the determinants of Sharia financial inclusion among university students in Indonesia, particularly those at Universitas Riau. While many previous studies explore financial inclusion at the national or industry level, this research uniquely targets the young educated generation as future users and contributors to the development of Islamic finance.</p> 2026-05-20T17:07:10+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9637 FACTORS INFLUENCING PURCHASE INTENTION OF IMPORTED FOOD IN BATAM CITY 2026-05-21T03:07:36+00:00 Erilia Kesumahati erilia.kesumahati@uib.ac.id Regina Regina 2241011.regina@uib.edu Andina Fasha andina@uib.ac.id <p>This study aims to analyze the factors influencing consumers’ purchase intention toward imported food products in Batam City, with a particular focus on the role of trust. The background of this research is the increasing circulation of imported food products in Batam as a free trade zone, which intensifies competition with local products and raises concerns related to consumer trust. This study addresses the problem of how attitude, brand image, country of origin, price, and product quality influence trust and how trust affects purchase intention. A quantitative research approach was employed by distributing structured questionnaires to 363 respondents who had purchased imported food products in Batam City. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results indicate that attitude, brand image, country of origin, price, and product quality have a positive and significant effect on trust. Among these factors, brand image is identified as the most influential in building consumer trust. Furthermore, trust has a strong and significant effect on purchase intention toward imported food products. These findings emphasize the importance of trust in shaping consumers’ purchasing decisions and provide practical insights for businesses in strengthening trust to enhance purchase intention in the imported food market.</p> 2026-05-21T03:07:35+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9528 THE EFFECT OF PHYSICAL WORK ENVIRONMENT AND NON-PHYSICAL WORK ENVIRONMENT ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) OF EMPLOYEES IN THE PACKING DEPARTMENT OF UMKM XYZ IN CIMAHI CITY 2026-05-21T03:33:01+00:00 Icha Putri Gunawan IchaPutri_22p105@mn.unjani.ac.id Khaerul Abdurahman khaerulrizal@mn.unjani.ac.id <p>In the Micro, Small, and Medium Enterprises (MSMEs) environment, the key to operational success is not only influenced by employee contributions based on their formal duties, but also voluntary behavior. Voluntary employee behavior in helping coworkers without being part of the assigned tasks and not receiving direct rewards is called Organizational Citizenship Behavior (OCB) (Lestari &amp; Octavianty, 2024). The purpose of this study is to determine the influence of the physical work environment and non-physical work environment on Organizational Citizenship Behavior (OCB) both partially and simultaneously. The method used is a quantitative approach with data collection techniques through distributing questionnaires and analyzed using multiple regression which has previously been tested through classical assumptions with the help of SPSS version 27.0. The respondents used in this study consisted of 32 employees in the packing department of MSMEs XYZ, Cimahi City. The results of the study show that partially, the physical work environment and non-physical work environment have a positive influence on Organizational Citizenship Behavior (OCB). Simultaneously, both variables influence Organizational Citizenship Behavior (OCB). This indicates that the more appropriate the physical work environment is in supporting work activities, and the better the non-physical work environment, such as harmony at work, will impact the strength of the Organizational Citizenship Behavior (OCB) demonstrated.</p> 2026-05-21T03:33:01+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9603 THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND SERVICE QUALITY ON CUSTOMER LOYALTY OF BANK SYARIAH INDONESIA (BSI) 2026-05-21T18:17:24+00:00 Muslim Marpaung muslimmarpaung@polmed.ac.id Ricca Hendarti ricca@ucmcampus.ac.id Mutiah Khaira Sihotang mutiahkhaira86@gmail.com Uswah Hasanah uswahhasanah@umsu.ac.id M. Satrya Mutthaqin msatrya@univamedan.ac.id <p>This research aims to determine and analyze the influence of corporate social responsibility and service quality on customer loyalty at Bank Syariah Indonesia Sukaramai Medan Branch. This research uses a quantitative method with an associative approach which aims to analyze the problem of the relationship between one variable and other variables. In this research, the respondents studied were customers of Bank Syariah Indonesia, Sukaramai Medan Branch, with a total sample of 286 people and the samples were taken using a random sampling technique. The research results show that corporate social responsibility (CSR) has a significant effect on customer loyalty with a value of tcount &gt; t table 3,897 &gt; 1.652, a significant value of 0.000 &lt; 0.05, meaning that the CSR variable partially has a positive and significant effect on customer loyalty. Service quality has a significant effect on customer loyalty with Tcount &gt; Ttable or 1.729 &gt; 1.652, a significant value of 0.003 &lt; 0.05 means that the service quality variable partially has a positive and significant effect on Customer Loyalty. Corporate social responsibility (CSR) and service quality simultaneously influence customer loyalty at Bank Syariah Indonesia Sukaramai Medan Branch with a significance value of 0.000 &lt; 0.05 and a calculated F value of 8.713 &gt; F table 3.04, meaning that there is an influence of CSR and service quality on loyalty. customers at Bank Syariah Indonesia.</p> 2026-05-21T18:17:23+00:00 ##submission.copyrightStatement## https://e-journal.uac.ac.id/index.php/iijse/article/view/9437 THE INFLUENCE OF CONSUMER PERCEPTION AND BRAND AWARENESS ON THE INCREASE OF ONLINE SALES OF AEROSTREET PRODUCTS ON THE TIKTOK SHOP PLATFORM 2026-05-21T18:33:10+00:00 Muhammad Hafizh Ridho hafizhridho120401@gmail.com Ety Dwi Susanti bimbinganskripsiety@gmail.com <p>The development of digital technology has driven significant changes in marketing strategies and consumer behavior. TikTok Shop has emerged as a social commerce platform that combines entertainment with shopping activities through short video content and real-time interactions. Aerostreet, a local shoe brand, utilizes this platform to expand its market reach and increase its competitiveness. However, sales growth is not solely determined by digital marketing activities, but also by consumer perception and brand awareness. Based on this phenomenon, this study formulates three main questions: whether consumer perception and brand awareness simultaneously have a significant effect on increasing online sales, whether consumer perception has a significant partial effect, and whether brand awareness partially contributes to increasing Aerostreet product sales on TikTok Shop. This study aims to analyze the influence of consumer perception and brand awareness using a quantitative associative approach through multiple linear regression. Data were obtained from 100 respondents, TikTok Shop users who purchased Aerostreet products. The results show that both independent variables simultaneously have a significant effect on increasing online sales. Partially, consumer perception and brand awareness both have a significant positive effect. The coefficient of determination (R²) indicates a fairly strong contribution of both variables to increasing online sales. This study emphasizes the importance of building positive perceptions and increasing brand awareness in supporting the success of digital marketing in the era of social commerce.</p> 2026-05-21T18:33:10+00:00 ##submission.copyrightStatement##