Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)

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

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.

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

This study aims to analyze the influence of employee engagement and green human resource management 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 employee engagement and green human resource management have a positive and significant effect on employee performance directly. In addition, employee engagement and green human resource management 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 of employee engagement and green human resource management 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 green human resource management to support sustainable competency and employee performance improvement.

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

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 < 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 < 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 < 0.05). In addition, company size as a control variable also strengthens the relationship between the company's fundamental performance and stock prices.

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

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.

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

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.

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

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.

THE PERFORMANCE IMPROVEMENT STRATEGY: KNOWLEDGE SHARING AND CAPABILITY ANALYSIS THROUGH EMPLOYEE ENGAGEMENT IN EMPLOYEES

2026-05-01T01:37:00+00:00

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

PHENOMENOLOGY OF KINANSYAH GROUP'S PRODUCT MARKETING EXPANSION THROUGH ANALYSIS OF 7P MARKETING MIX

2026-05-01T01:36:59+00:00

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

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

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.

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

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.

Leadership Style, Quiet Quitting, And Employee Performance In Healthcare Institutions

2026-05-02T01:37:04+00:00

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.

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

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

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

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.

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

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

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

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.

Determination of Sharia Compliance Disclosure in The Gulf Cooperation Council (GCC) Countries Based on AAOIFI Standards

2026-05-03T01:37:08+00:00

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.

The INFLUENCE OF LAZADA LIVE STREAMING AND FLASH SALES ON LAZADA USER PURCHASE DECISIONS IN CIREBON CITY

2026-05-03T01:37:08+00:00

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.

Determinant of the Prevalence of Undernourishment (POU) in Districts/Cities of Papua Province from 2021–2024

2026-05-03T01:37:07+00:00

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.

Family Factors as the Primary Determinant of Learning Independence: An Empirical Study of Tiara School Elementary Students

2026-05-03T01:37:07+00:00

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.

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

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.

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

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 & 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 & 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.

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

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.

THE ROLE OF INFLUENCER MARKETING IN BUILDING CONSUMER TRUST: A SYSTEMATIC LITERATURE REVIEW

2026-05-03T01:37:06+00:00

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.

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

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.

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

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.

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

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.

THE EFFECT OF NON-PHYSICAL WORK ENVIRONMENT AND WORK DISCIPLINE ON THE PERFORMANCE OF EMPLOYEES OF PERUMDA TIRTA JATI DRINKING WATER CIREBON REGENCY

2026-06-09T11:10:36+00:00

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 > t-table value, 2,753 > 1,993) similarly, work discipline had a significant positive influence on employee productivity (t-value calculated > t-table value, 3,978 > 1.993) and (F-value > F-table value), 23.667 > 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.

DO GREEN BONDS DELIVER BETTER FINANCIAL PERFORMANCE? EVIDENCE FROM DUPONT ANALYSIS

2026-05-03T01:37:04+00:00

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.

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

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.

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

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 & 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.

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

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.

PRODUCT INNOVATION MEDIATES MARKET ORIENTATION EFFECT ON CULINARY MSMES MARKETING PERFORMANCE IN TERNATE CITY

2026-05-05T01:37:10+00:00

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.

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

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.

INTENTIONS TO REDUCE FOOD WASTE IN YOGYAKARTA: THE INFLUENCE OF RESPONSIBILITY AWARENESS, NORMS, AND BEHAVIORAL CONTROL

2026-05-05T01:37:10+00:00

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.

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

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

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

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.

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

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.

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

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.

LEGAL PROTECTION OF FACEBOOK USERS’ PERSONAL DATA IN INDONESIA UNDER THE PERSONAL DATA PROTECTION LAW

2026-05-06T01:37:14+00:00

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.

EMPLOYEE FLOURISHING, ISLAMIC HUMAN CAPITAL, AND EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF INNOVATIVE WORK BEHAVIOUR

2026-05-06T01:37:14+00:00

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.

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

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.

THE EFFECT OF FINANCIAL LITERACY ON FINANCIAL MANAGEMENT WITH SELF EFFICACY AS A MEDIATION

2026-05-06T01:37:13+00:00

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.

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

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.

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

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.

INTEGRATING RISK MANAGEMENT INTO PROJECT SCHEDULING: A CRITICAL PATH METHOD APPROACH IN COAL MINING DEVELOPMENT PROJECT

2026-05-07T01:37:15+00:00

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.

EFECTS OF LOCAL OWN-SOURCE REVENUE (PAD) AND CAPITAL EXPENDITURE ON REGIONAL ECONOMIC GROWTH

2026-05-07T01:37:15+00:00

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.

Keywords : PAD, capital expenditure, financial performance, regional economic growth, mediating variable

DO FAMILY OWNERSHIP AND GROWTH OPPORTUNITY AFFECT FIRM VALUE?

2026-05-07T01:37:14+00:00

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.

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

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.

Lean Accounting to Reduce Lead Time in the Expenditure Cycle

2026-05-08T01:37:25+00:00

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.

Supplier Relationships, Trust, and Communication: Mediating Sustainable Procurement of Company Performance

2026-05-08T01:37:24+00:00

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.

Evaluating the K-Cash Pilot Trial in Mutual Fund Transactions: A User-Centric Perspective

2026-05-08T01:37:24+00:00

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.

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

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.

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

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.

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

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.

Conceptual Evolution of Innovation and Entrepreneurship in SME Sustainability Research: A Bibliometric Analysis

2026-05-08T01:37:23+00:00

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.

The Role of Employee Engagement and Flexible HRM in Improving Employee Performance

2026-05-08T01:37:22+00:00

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 < 0.001) and job performance (β = 0.545, p < 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.

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

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 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.

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

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..

STRATEGIES FOR ENHANCING EMPLOYE INNOVATION THRU ORGANIZATIONAL CULTURE STRENGTHENING PROGRAMS, TRANSFORMATIONAL LEADERSHIP AND EMPLOYE EMPOWERMENT

2026-05-09T01:37:31+00:00

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.

STRATEGIES FOR IMPROVING EMPLOYEE PERFORMANCE THROUGH PROGRAMS TO STRENGTHEN SELF-EFFICACY, SUPERVISION, AND WORK MOTIVATION

2026-05-09T01:37:31+00:00

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.

ENERGY TRANSITION IN ASEAN–6: EMPIRICAL EVIDENCE ON THE IMPACT OF ECONOMIC GROWTH, CARBON EMISSIONS, AND FOREIGN INVESTMENT

2026-05-25T04:12:21+00:00

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.

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

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.

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

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

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

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.

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

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.

ENHANCE PRODUCT LIFECYCLE MANAGEMENT AND PURCHASE INTENTIONS PT AVO INNOVATION AND TECHNOLOGY

2026-05-11T01:37:45+00:00

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 & 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.

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

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.

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

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.

THE IMPACT OF GREEN BUSINESS, PACKAGING QUALIITY AND PRICE ON CONSUMER PURCHASE INTEREST OF MIXUE MSMEs

2026-05-11T01:37:44+00:00

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.

OPTIMIZING INVENTORY IN THE RECEIVING & STOREKEEPER DEPARTMENT OF A HOTEL USING THE MIN-MAX METHOD

2026-05-11T01:37:46+00:00

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 & 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.

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

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.

THE EFFECT OF MINIMUM WAGES, AND THE GENDER DEVELOPMENT INDEX ON LABOR PRODUCTIVITY IN INDONESIA

2026-05-11T01:37:43+00:00

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.

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

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.

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

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.

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

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.

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

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.

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

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.

The Effect of Emotional Intelligence and Compensation on Employee Performance Mediated by Job Satisfaction

2026-05-13T01:38:01+00:00

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, R² 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.

Dynamics of Corporate Financial Performance in IDX Carbon Initial Trading Participation: A DuPont Five-Step Approach

2026-05-13T01:38:00+00:00

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.

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

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.

The Influence of Leadership Style and Organizational Culture on Employee Performance, Mediated by Job Satisfaction

2026-05-13T01:38:00+00:00

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.

Islamic Banking Development, Monetary Policy, and Economic Growth: A Panel Moderated Regression Approach for Selected Islamic Countries

2026-05-14T01:38:11+00:00

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.

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

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.

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

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.

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

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.

Strengthening The "Mampesendong" Food Processed MSME Business in Malang City Through Business Management Assistance

2026-05-15T01:38:15+00:00

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.

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

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.

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

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.

The Effect of Strategic Orientation and Marketing Capabilities on Business Performance: A Capacity Mediation Approach

2026-05-16T01:38:24+00:00

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

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

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.

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

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. 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.

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

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.

The Influence of Brand Image and Digital Marketing on Indihome Provider Purchase Decisions in Sidoarjo

2026-05-16T01:38:23+00:00

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.

Work Productivity and Digital Fatigue as Determinants of Production Employee Performance in the Pharmaceutical Industry

2026-05-17T01:38:25+00:00

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.

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

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.

Design of an Early Warning System-Based Information System for Cash Advance Requests

2026-05-17T01:38:25+00:00

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.

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

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.

Cost-Benefit Analysis of Implementing a Paperless Accounting System Using the Evizia Application at JIH Yogyakarta

2026-05-19T01:38:56+00:00

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.

Determinants of Capital Expenditure Allocation in Central Sulawesi Province 2019–2023

2026-05-20T01:38:59+00:00

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.

Determinants of Sharia Finance Inclusion among Students in Universitas Riau

2026-05-21T01:38:59+00:00

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. 204 students from 10 faculties at Universitas Riau were given questionnaires to complete to gather primary data. 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. 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.

FACTORS INFLUENCING PURCHASE INTENTION OF IMPORTED FOOD IN BATAM CITY

2026-05-22T01:39:10+00:00

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.

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

2026-05-22T01:39:10+00:00

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 & 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.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND SERVICE QUALITY ON CUSTOMER LOYALTY OF BANK SYARIAH INDONESIA (BSI)

2026-05-22T01:39:10+00:00

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 > t table 3,897 > 1.652, a significant value of 0.000 < 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 > Ttable or 1.729 > 1.652, a significant value of 0.003 < 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 < 0.05 and a calculated F value of 8.713 > F table 3.04, meaning that there is an influence of CSR and service quality on loyalty. customers at Bank Syariah Indonesia.

THE INFLUENCE OF CONSUMER PERCEPTION AND BRAND AWARENESS ON THE INCREASE OF ONLINE SALES OF AEROSTREET PRODUCTS ON THE TIKTOK SHOP PLATFORM

2026-05-22T01:39:09+00:00

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.

The Influence of Financial Literacy, Digital Literacy, Mental Accounting, and Financial Inclusion on The Sustainability of Gen Z MSMEs

2026-05-23T01:39:11+00:00

This study examines the influence of financial literacy, digital literacy, mental accounting, and financial inclusion on the sustainability of MSMEs operated by Generation Z in Yogyakarta City. MSMEs managed by young entrepreneurs face challenges related to financial management capabilities, digital technology utilization, and business stability amid rapid economic changes, thereby requiring stronger financial understanding and behavior. The research employs a quantitative approach by distributing questionnaires to 202 MSME actors selected through purposive sampling, and the data were analyzed using SEM-PLS with SmartPLS 4.0. The results indicate that all independent variables have a positive and significant effect on MSME sustainability, with financial inclusion emerging as the most dominant factor. These findings highlight that financial management skills, digital proficiency, structured financial allocation behavior, and access to formal financial services play essential roles in strengthening the resilience and growth of Generation Z businesses amid the rapid pace of digital transformation.

Analysis of Budget Distribution and Accountability at the Financial Affairs Work Unit (Bidkeu) of the Central Java Regional Police for Fiscal Year 2024

2026-05-23T01:39:11+00:00

This study analyzes the distribution and accountability of the budget at the Financial Division Work Unit (Bidkeu) of the Central Java Regional Police (Polda Jateng) for Fiscal Year 2024. Budget management plays an important role in ensuring transparency, accountability, and effective public financial governance. However, its implementation may face administrative and technical challenges that affect reporting quality. This research uses a qualitative descriptive approach. Data were obtained through interviews, observation, and documentation review, including Budget Implementation Documents (DIPA) and financial reports. The analysis focuses on budget distribution mechanisms, accountability processes, and factors influencing reporting effectiveness. The findings show that budget distribution and accountability have been implemented in accordance with regulations. Budget absorption reached 100 percent, and the Budget Implementation Performance Indicator (IKPA) achieved a very good category. Nevertheless, challenges such as administrative delays, limited understanding of digital financial systems like SAKTI, and system disruptions were identified. Strengthening human resource competencies and optimizing technology are recommended to improve future budget management.

Hedonic Value and Attitude Toward Purchase Intention Among Generation Y and Z

2026-05-23T01:39:10+00:00

This study aims to analyze the factors influencing purchase intention by examining the roles of attitude, perceived behavioral control (PBC), perceived hedonic value (PHV), perceived utilitarian value (PUV), and subjective norm (SN). The research employs the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to test both the measurement model (outer model) and the structural model (inner model). Data were collected via survey and analyzed through convergent and discriminant validity assessments, reliability tests, collinearity diagnostics, and hypothesis testing using t-statistics and p-values. Results indicate that all constructs exhibit adequate validity and reliability, with outer loading values exceeding 0.70 and the highest AVE observed in the SN construct (0.724). The R-square for purchase intention is 0.953, indicating that the model robustly explains the variability in purchase intention. Hypotheses were supported for the influence of PUV on attitude (t=3.537; p=0.000), PHV on attitude (t=9.664; p=0.000), PHV on purchase intention (t=47.893; p=0.000), and attitude on purchase intention (t=6.366; p=0.000). However, the direct effects of PUV, SN, and PBC on purchase intention were not statistically significant. These findings underscore the pivotal role of hedonic value and consumer attitude in shaping purchase intention, offering practical implications for marketing strategies that emphasize emotional appeal and consumer perception.

Analysis of Service Excellence, Customer Satisfaction, and Promotion toward Customer Loyalty of Retail MSMEs

2026-05-24T01:39:22+00:00

The rapid growth of retail micro, small, and medium enterprises or MSMEs in Indonesia has intensified business competition, requiring business actors to implement service excellence, effective promotional strategies, and customer satisfaction to build long-term customer loyalty. This study aims to analyze the effect of service excellence, customer satisfaction, and promotion on customer loyalty of retail MSMEs in Cikeas Udik Village. This research employed a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 78 respondents selected using proportional random sampling from a population of 312 retail MSMEs. The research instruments were tested for validity and reliability, followed by classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The results indicate that service excellence, customer satisfaction, and promotion have a positive and significant effect on customer loyalty, both partially and simultaneously. These findings suggest that improving service quality and implementing appropriate promotional strategies can enhance customer satisfaction and strengthen customer loyalty. Therefore, retail MSMEs are encouraged to improve service competencies, optimize digital-based promotional activities, and continuously evaluate customer satisfaction to support sustainable business performance.

The Influence of Suppliers, Knowledge Transfer on the Performance of the MSME Fashion Supply Chain through Sustainable Procurement

2026-05-25T01:39:23+00:00

The fashion industry, especially fashion MSMEs, has an important role in the economy but faces various challenges in supply chain management, such as dependence on suppliers, limited knowledge transfer, and low implementation of sustainable procurement. The complexity of the supply chain network and the lack of understanding of sustainability practices cause the performance of the MSME supply chain to be suboptimal. This study aims to analyze the influence of suppliers and knowledge transfer on the performance of the fashion MSME supply chain with sustainable procurement as a mediating variable. The research method used is a quantitative approach with data collection through questionnaires distributed to fashion MSME actors. Data were analyzed using statistical analysis methods to test the relationships between variables in the research model. The results show that suppliers and knowledge transfer have a positive effect on sustainable procurement and supply chain performance. In addition, sustainable procurement has been proven to mediate the relationship between suppliers and knowledge transfer on the performance of the fashion MSME supply chain. These findings indicate that strengthening relationships with suppliers and increasing knowledge transfer can support the implementation of sustainable procurement as well as improve supply chain performance. This study recommends that fashion MSMEs increase collaboration with suppliers, strengthen the knowledge sharing process, and develop an understanding of sustainability practices to improve the competitiveness and sustainability of their businesses in the future.

The Effect of Integrity, Independence, and Competence on Audit Quality at the Regional Inspectorate of Bandung Regency

2026-05-27T01:39:37+00:00

This study aims to analyze the influence of integrity, independence, and competence of internal auditors on audit quality at the Bandung Regency Regional Inspectorate. The background of the study is based on the results of the 2024 APIP Capability Evaluation by the BPKP Representative of West Java Province, which shows that the Bandung Regency Regional Inspectorate is still at Level 3, with several Areas of Improvement, especially in the implementation of compliance audits and performance audits that are not optimal in producing strategic and sustainable recommendations. This study uses a quantitative method with a sample of 65 internal auditors and multiple linear regression data analysis techniques. The results show that integrity does not significantly affect audit quality, while independence and competence have a positive and significant effect on audit quality. Simultaneously, integrity, independence, and competence have a significant effect on audit quality. These findings indicate that improving audit quality within the Bandung Regency Regional Inspectorate is more influenced by strengthening the independence and competence of internal auditors.

The Influence of Tax Understanding, Service Effectiveness, and Sanctions on Vehicle Tax Payment Compliance in Tabanan Regency

2026-05-27T01:39:37+00:00

Taxes are a crucial source of state revenue supporting economic growth and development, including at the regional level. Motor vehicle taxes, as part of regional taxes, contribute significantly to Regional Original Income (PAD), which is then used to finance various development programs and public services. However, taxpayer compliance remains a challenge for local governments, including in Tabanan Regency. This study examines the influence of tax understanding, service effectiveness, and sanctions on vehicle tax compliance. A quantitative approach was used, using a survey method with 81 respondents recruited through stratified random sampling based on the distribution of taxpayers across ten sub-districts. Data analysis was conducted using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that tax understanding and service effectiveness have a positive and significant effect on vehicle tax compliance. Meanwhile, sanctions had no significant effect. Simultaneously, all three variables significantly influenced taxpayer compliance. This finding indicates that efforts to increase compliance should focus on tax education and improving service quality.

The Influence of Transformational Communication, Compensation, and Work Environment on the Performance of Employees of PT. Bintang Surya Sejati Sukses Jakarta

2026-05-27T01:39:37+00:00

This study analyzes the influence of transformational communication, compensation, and work environment on employee performance at PT Bintang Surya Sejati Sukses Jakarta, both partially and simultaneously. Employee performance is a strategic factor in increasing the competitiveness of manufacturing companies amid global demands. This study uses a quantitative approach with a causal associative method. The sample consisted of 120 respondents, who were selected through purposive sampling from employees with a minimum working period of five years. Data was collected using Likert scale questionnaires, literature reviews, and company documents. The analysis was carried out through validity, reliability, and multiple linear regression tests using SPSS 26. The results showed that transformational communication had a positive and significant influence on employee performance, while compensation and work environment had no partial significant influence. However, these three variables simultaneously have a significant influence on performance. These findings confirm the dominant role of transformational communication in improving employee motivation, clarity of goals, and work commitment.

The Organizational Transformation of Twitter into X Following the Acquisition and Leadership Transition

2026-05-27T01:39:37+00:00

Organizations often undergo changes driven by various internal challenges, such as shifts in ownership that include mergers, acquisitions, and privatization. These changes have significant impacts on organizational structure, culture, and business strategy. Twitter, which was founded in 2007 in California with Jack Dorsey as CEO, experienced a major transformation when X Holdings acquired the company in April 2023. Following this acquisition, the organizational structure and leadership changed significantly. In addition to changes in corporate structure and strategy, the CEO position also shifted with the appointment of new executives and leaders. The purpose of this study is to explain the most significant changes that occurred at Twitter. These changes include transformations in management and ownership, policies and terms of use, new products and services, technological innovation, work culture, and internal policies.

Queue System Analysis in Improving Service Efficiency at Disdukcapil (Case Study at Bale Madukara Purwakarta)

2026-05-27T01:39:36+00:00

The high demand for population administration services at the Bale Madukara Population and Civil Registration Office in Purwakarta Regency has resulted in long queues and waiting times, especially during peak hours. This study aims to analyze the implementation of the queuing system and evaluate service performance in improving the efficiency of population administration services using the Multi Channel–Multi Phase model. The research method used was descriptive qualitative with data collection techniques through observation, interviews, and documentation. The research population was the social situation of population administration services, with a sample consisting of key informants, including the head of the service section, counter officers, and queue system managers. The results of the study show that the queuing system has implemented the multi-channel–multi-phase model, but in some service phases there is still a backlog of applicants due to the high arrival rate and limited service capacity. Therefore, it is necessary to adjust the number of counters, reorganize service flows, and continuously evaluate the queuing system in order to improve the efficiency and quality of public services.

The Role of Internal Control Systems in Improving the Quality of Financial Reports of Microfinance Institutions

2026-05-28T01:39:39+00:00

This qualitative case study analyzes the role of internal control systems in improving financial report quality at Microfinance Institution (MFI) Mitra Surya Sejahtera, Pasangkayu Regency, using the COSO framework. Data were collected through in-depth interviews, observation, and documentation from management, finance department, and operational staff, with validity tested through triangulation.Results demonstrate that the internal control system significantly enhances financial report quality in terms of reliability, recording orderliness, and accountability. The control environment, supported by management's commitment to integrity and transparency, encourages employee work discipline. Control activities including transaction authorization, evidence completeness, and routine reconciliation effectively minimize recording errors. Regular financial communication and management monitoring further support the preparation of orderly and accountable reports. However, limitations were identified, including constrained human resources, suboptimal separation of functions, and a simple recording system. The study concludes that strengthening internal control systems is crucial for improving financial report quality and maintaining MFI operational sustainability. Findings contribute theoretically to micro-sector accounting literature and practically provide guidance for MFI managers in establishing transparent and accountable financial governance.

The Influence of Flexible Working Arrangements and Emotional Intelligence on Work-Life Balance in Generation Z with Digital Literacy as a Mediating Variable

2026-05-28T01:39:38+00:00

This study examines the influence of flexible working arrangements (FWA) and emotional intelligence (EI) on work-life balance (WLB) among Generation Z employees in Bali's hospitality sector, with digital literacy (DL) as a mediating variable. Using a quantitative causal design, data were collected from 360 respondents through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that FWA and EI each have a positive and significant direct effect on both WLB and digital literacy. Digital literacy is also confirmed to positively and significantly influence WLB. Furthermore, digital literacy significantly mediates the relationship between FWA and WLB, as well as between EI and WLB. These findings suggest that work flexibility and emotional competence not only directly enhance employees' life balance but also indirectly do so by strengthening their digital capabilities. Hospitality organizations in Bali are therefore encouraged to integrate flexible work policies with structured digital literacy and emotional intelligence development programs as a comprehensive strategy to improve the well-being and productivity of Generation Z workers.

The Effect of Sharia Financial Literacy, Sharia Financial Inclusion, and Motivation on Interest in Saving in Sharia Banks with Religiosity Moderation

2026-05-28T01:39:38+00:00

The importance of understanding the factors that influence people's interest in saving in Islamic banks. This study aims to analyze the influence of Islamic financial literacy, Islamic financial inclusion, and motivation on the interest in saving in Islamic banks with moderation of religiosity (a case study in the South Tangerang community). The population in this study was the South Tangerang community with a sample of 100 respondents. The sampling used non-probability with a purposive sampling technique with a Likert scale . The data analysis method used SEM-PLS with SmartPLS 4.0 software. The results of this study indicate a significant influence between the Islamic financial inclusion variable on the variable of interest in saving, a significant influence between the motivation variable on the variable of interest in saving, while the Islamic financial literacy variable has no significant influence on the variable of interest in saving. On the other hand, the religiosity variable is unable to moderate the relationship between the variables of Islamic financial literacy, Islamic financial inclusion, and motivation on the interest in saving.

Evaluation of the Follow-Up Resolution of Audit Findings at the Bontang City Inspectorate

2026-05-29T01:39:40+00:00

Based on qualitative research on the follow-up of audit findings in Bontang City, the effectiveness of the current system is evaluated through four key components. From the input perspective, the mechanism is supported by audit recommendations, the Mayor Regulation of Bontang (Perwali) No. 10/2021, and the implementation of the SIENDUT application. In terms of process, monitoring is conducted periodically through the Annual Supervision Work Plan (PKPT) and regular coordination between the Inspectorate and Regional Government Agencies (OPD). Although the quantitative output indicates a positive achievement rate of 91% as of December 2025, challenges remain, particularly in financial administration, which requires a longer completion period due to procedural and verification requirements. As feedback for future system improvement, the study reveals that follow-up completion is often limited to fulfilling administrative compliance rather than becoming an embedded organizational work culture. Technical constraints, such as differing interpretations of audit findings and suboptimal data synchronization within the SIENDUT application, are notable concerns. Strengthened leadership commitment and early involvement of OPDs in the formulation of corrective action plans are essential to ensure that the system not only achieves numerical targets but also sustainably improves the quality of organizational governance.

Analysis of Influential Factors on Generation Z’s Impulsive Buying Behaviour in Context of E-Commerce Beauty Product Purchases

2026-05-29T01:39:40+00:00

This study aims to analyze the factors that influence Generation Z’s impulsive buying behaviour in the context of purchasing beauty products through e commerce platforms. The rapid growth of digital technology and online shopping has significantly changed consumer purchasing patterns, particularly among Generation Z, who are highly familiar with digital environments and social media. Impulsive buying behaviour is often triggered by various internal and external factors such as promotional offers, ease of access to online platforms, product attractiveness, and social media influence. This research uses a quantitative approach by collecting data from Generation Z consumers who have experience purchasing beauty products through e-commerce. Data were obtained through a structured questionnaire and analyzed using statistical analysis to identify the relationship between influencing variables and impulsive buying behaviour. The findings indicate that promotional strategies, product presentation, convenience of online transactions, and social influence play an important role in encouraging impulsive purchases among Generation Z consumers. Attractive discounts, limited-time offers, and visually appealing product displays on e-commerce platforms significantly increase the likelihood of unplanned purchases. In addition, recommendations from influencers and peer groups also contribute to shaping consumer decisions. Therefore, understanding these factors can help e-commerce businesses and beauty brands develop more effective marketing strategies to target Generation Z consumers while also encouraging more responsible purchasing behaviour.

Participant Satisfaction Mediation: The Impact of Service Quality and Trust on Loyalty in Mobile JKN Participants of BPJS Kesehatan Madiun Branch

2026-05-29T01:39:39+00:00

This study aims to analyze the influence of service quality and trust on the loyalty of participants of the Mobile JKN application BPJS Kesehatan Madiun Branch, with participant satisfaction as a mediation variable. The research method uses a quantitative approach through a questionnaire survey to Mobile JKN participants. The results of the study show that service quality including usage efficiency, system reliability, feature responsiveness, and personal data protection have a positive and significant effect on participant loyalty, both directly and through participant satisfaction as a mediation variable. Participants' trust in the integrity, transparency, and competence of service managers also has a strong effect on loyalty, where participant satisfaction mediates the relationship significantly. The findings prove that participant satisfaction is the main bridge that connects service quality and trust with the loyalty of Mobile JKN application users. The recommendations from this study are the importance of increasing digital feature innovation, transparency, and participant education to strengthen the satisfaction and loyalty of BPJS Kesehatan digital health service users

The Role of Employee Involvement Mediation: The Impact of Professionalism and Self-Efficacy on Employee Work Loyalty in Bapas Class II Madiun

2026-05-29T01:39:39+00:00

This study aims to analyze the influence of professionalism and self-efficacy on employee job loyalty with employee involvement as an intervening variable in the Class II Madiun Correctional Center (Bapas). The background of this research departs from the importance of building employee work loyalty through increasing professionalism and self-efficacy which has an impact on job engagement. This study uses a quantitative approach with a path analysis method. The research population is all employees of Bapas Class II Madiun, with sampling using census techniques. Data was obtained through the distribution of questionnaires that were tested for validity and reliability, then analyzed using the help of statistical programs. The findings of this study confirm that employee involvement has an important role as a link between professionalism and self-efficacy and work loyalty. Employees who are professional, confident, and fully engaged in their work tend to have high loyalty to the institution. Therefore, Bapas Class II Madiun needs to strengthen the strategy of developing professionalism and self-efficacy of employees in order to create sustainable work involvement and loyalty

The Effect of Workload Analysis and Employee Well-Being Mediated by HRIS System on Nurse Productivity at Kaliwates Hospital Jember

2026-05-29T01:39:39+00:00

Kaliwates Jember Hospital as a type C plantation hospital faces challenges in nurse productivity due to high workload and suboptimal employee welfare amid a surge in emergency room patients. This study examines the influence of workload analysis and employee well-being on nurse productivity at Kaliwates Jember Hospital with the HRIS system as an intervening variable. Using an explanatory design quantitative approach with a saturated sample of the entire population of 299 nurses, data was collected through a questionnaire that had been validated and analyzed using Structural Equation Modeling (SEM) based on SmartPLS 4.0. The results showed that workload analysis had a positive effect on nurse productivity through the management of emergency room targets, 12-hour shift efficiency, and physical-mental load mitigation; employee well-being has a positive effect through subjective well-being, workplace, and work-life balance; both affect the HRIS system significantly; HRIS itself increases productivity through automated rotation and real-time analytics. The effect of partial HRIS mediation was confirmed in the moderate category. These findings enrich the theory of Dessler-AMO HR management in the context of Jember type C hospitals, recommending the integration of HRIS workload-well-being modules for the optimization of health human resources

The Effect of Diversity Inclusion and Leadership Development Mediation of Digital HR Planning on the Performance of Employees of Bhakti Husada Hospital Banyuwangi

2026-05-30T01:39:41+00:00

Bhakti Husada Banyuwangi Hospital as a multiethnic private hospital faces employee performance challenges due to diversity dynamics and adaptive leadership needs in the midst of human resource digital transformation. This study examines the influence of diversity, inclusion, and leadership development on employee performance with digital HR planning as an intervening variable. Using a quantitative explanatory design approach with a saturated sample of the entire population of 195 medical-non-medical employees, data was collected through a valid questionnaire and analyzed by SmartPLS-based Structural Equation Modeling (SEM). The results showed that diversity inclusion had a positive effect on performance through Java-Madura-local representation and inclusion index; leadership development has a positive effect through IDP-360 feedback of the head of space; both significantly affect digital HR planning; digital HR planning itself improves performance through predictive staffing and succession analytics. The effect of partial mediation was confirmed with the moderate category. These findings enrich the Resource-Based View (RBV) theory in the context of Banyuwangi hospitals, recommending DEI-Leadership Digital HRIS for the optimization of inclusive health human resources

The Effect of Good Corporate Governance (GCG) on Financial Performance with Gender Diversity as a Moderating: Empirical Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period

2026-05-30T01:39:41+00:00

This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms proxied by the board of commissioners, audit committee, and audit firm reputation on financial performance, with gender diversity as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The increasing complexity and risk in the property sector highlight the importance of effective governance in maintaining firm performance. Financial performance is measured using Return on Assets (ROA). This research employs a quantitative approach using secondary data obtained from 48 companies (240 observations) in the property and real estate sector over five years. The results indicate that the board of commissioners does not have a significant effect on financial performance, while the audit committee and audit firm reputation have a significant positive effect. Furthermore, gender diversity is not able to moderate the effect of the board of commissioners on financial performance. However, gender diversity significantly moderates the effect of the audit committee on financial performance by weakening it. These findings indicate that the effectiveness of GCG mechanisms varies and that the role of gender diversity depends on the governance structure.

Potential and Challenges of the Red and White Cooperative in Community Economic Empowerment in Makbalim Village, Sorong Regency

2026-05-30T01:39:40+00:00

This study aims to analyze the potential and challenges of the Merah Putih Cooperative in empowering the community economy in Makbalim Village, Sorong Regency. The Merah Putih Cooperative is a national program designed as an instrument for strengthening the community-based economy through the distribution of strategic commodities, supporting productive businesses, and strengthening economic access for rural and sub-district communities. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Research informants include cooperative administrators, members, the community, and sub-district government officials. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldana, with data validity maintained through triangulation of sources, techniques, and time. The results show that the Merah Putih Makbalim Cooperative has great potential in economic empowerment, supported by local natural resources, community social capital, and support from the sub-district government. The distribution program for fertilizer, affordable basic necessities, and food logistics support are strategic steps to strengthen the community economy. However, the cooperative faces challenges such as limited human resource capacity, weak management and administration, low community understanding of cooperatives, and slow external assistance. The study concluded that this cooperative is in the early stages of institutional strengthening with promising economic potential, but requires increased institutional capacity, ongoing mentoring, and strengthening community participation so that it can function optimally as a driver of local economic empowerment.

The Effect of Perceived Pension Fund Benefits on Work Motivation and Employee Performance Among Employees Approaching Retirement at PT XYZ Using the SEM-PLS Method

2026-06-01T01:39:48+00:00

This research aims to examine the relationship between pension fund benefits and employee performance and employee motivation to work as they approach retirement among PT XYZ employees. This study employs a quantitative approach utilizing a cross-sectional survey design. The data analysis method is the Structural Equation Model with Partial Least Squares (SEM-PLS), supported by SmartPLS software version 4. This study involved 410 employees aged 40 to 55 years, and 100 of them were selected purposively. The study utilizes one independent variable, perception pension fund benefits (X), which is measured by four indicators; then two dependent variables, namely employee performance (Y1) which is measured by five indicators and work motivation (Y2), which is measured by three indicators after elimination. Data were collected through a questionnaire that has a 5-point Likert scale. The results indicate that perceived pension fund benefits have a significant positive impact on employee performance (β = 0.273, p < 0.001). Conversely, perceived pension fund benefits have a significant negative impact on work motivation (β = -0.257, p < 0.001). The R-squared value for employee performance is 0.074, and the R-squared value for work motivation is 0.066, indicating that both variables are related. To improve employee punctuality, this study suggests the development of a more efficient time management program and monitoring system. In addition, job development programs can revitalize job design by offering challenging and meaningful work challenges for retired employees to maintain their work enthusiasm.

The Influence Factors of Tourist Visiting Mumbul Garden Agrotourism PT. Perkebunan Nusantara XII

2026-05-31T01:39:56+00:00

This research was conducted at Agrotourism Mumbul Garden, PT Perkebunan Nusantara XII. The variables used in this study are service factors (X₁), facilities and infrastructure factors (X₂), attraction factors (X ₃₎, accessibility factors (X₄), and tourist visit decision (Y). This study aims to analyze the influence of the independent variables both simultaneously and partially, as well as to determine the most dominant variable affecting tourists' visit decisions. The analytical techniques used in this research include multiple linear regression analysis, coefficient determination, F-test, and t-test, processed using SPSS version 16.0. The results of this study indicate that: (1) service factors, facilities and infrastructure factors, attraction factors, and accessibility factors have a significant influence on tourists' visit decisions; (2) accessibility factors partially have a significant influence on tourists' visit decisions; and (3) accessibility factors are the most dominant variable influencing tourists' visit decisions.

Adaptation of Global Organizational Cultural Diversity in McDonald's Multinational Company at the Local Level

2026-06-01T01:39:47+00:00

This study aims to analyze the adaptation of global organizational culture in the context of multinational companies, specifically in the case of McDonald's Indonesia. Globalization encourages multinational companies to integrate international operational standards with local cultural values through a glocalization strategy to increase market acceptance and business sustainability. This study uses a qualitative approach with content analysis methods on secondary data derived from company reports, academic publications, and literature related to cross-cultural management. The theoretical basis of the research refers to Geert Hofstede's national cultural dimensions and the concept of Cultural Intelligence by Christopher Earley and Soon Ang. The results indicate that organizational culture adaptation at McDonald's in Indonesia is achieved through the integration of the company's global values with local cultural preferences, encompassing product innovation, organizational communication, human resource management, and stakeholder relationship strategies. The glocalization strategy enables the company to maintain its global brand identity while increasing social and cultural relevance in the local market. The research findings indicate that cultural intelligence and management flexibility are critical factors in the success of multinational companies, as managing an inclusive and adaptive organizational culture can increase employee loyalty, the effectiveness of cross-cultural communication, and the company's competitiveness in the era of globalization.

A Comparison of Domestic and International Human Resource Management Practices from an Organizational Culture Perspective: A Case Study of the Retail Companies Indomaret and 7-Eleven

2026-06-01T01:39:47+00:00

This study aims to analyze the comparison of Human Resource Management implementation at the domestic and international levels by looking at the organizational culture through case studies of Indomaret and 7-Eleven retail companies. Different cultural contexts, operational sizes, and managerial approaches are crucial elements that influence the design and implementation of HRM policies in both companies. This study uses a literature review method with a comparative case study approach, taking secondary data from academic journals, reference books, and official company documents. The scope of the study covers practices in recruitment and selection, training and development programs, performance appraisals, and reward systems related to organizational cultural values. The results of this study indicate that the human resource management approach applied at Indomaret as a domestic retail company tends to focus on internal stability, compliance with existing procedures, and uniformity in work behavior. This reflects a hierarchical and collective organizational culture. In contrast, 7-Eleven, an international retail company, adopts more flexible and responsive HRM practices by combining international standards with adjustments to local culture. This study states that organizational culture plays an important role in creating differences between human resource management practices at the domestic and international levels and is a major factor in achieving organizational effectiveness.

Qualitative Analysis of Multicultural Culture in the Code of Ethics and Global Unilever Annual Report 2024

2026-06-01T01:39:47+00:00

Global business expansion puts corporate companies in a challenging position in aligning organizational policies with different backgrounds in operational areas. This study analyzes the existence of a multicultural cultural integration strategy through secondary data from the Code of Business Principles document and the Annual Report and Accounts for 2024. Using descriptive qualitative analysis methods, and triangulation of data and sources, three main findings were obtained: (1) Gender representation as much as 44% of global legitimacy inclusivity; (2) Adaptation of global and local cultural dimensions through respect for customary rights and lands; and (3) The implementation of the Speak Up system and reporting to mitigate ethical risks and also Power Distance. This research confirms that global ethical standardization and governance transparency not only improve the psychological safety of employees, but strengthen investor trust and improve the company's image in a sustainable manner.

Determination of One and the Same Person as a Solution to Identity Disharmonies in Population Administration

2026-06-01T01:39:46+00:00

Identity inconsistencies in population administration are legal issues that impact legal certainty and the fulfillment of citizens' civil rights. Differences in the spelling of identities in official documents often hinder the implementation of legal actions, particularly in the administration of land rights. This study aims to analyze the legal considerations of judges in determining "the same person" and to assess the limits of the court's authority in voluntary population administration cases. The Research method used is normative legal Research, with a legislative, case, and conceptual approach, focusing on the Semarang District Court Decision Number 356/Pdt.P/2025/PN Smg. The results of the study show that the determination of "the same person" not only serves as a declaration of legal status but also clarifies the scope of court authority, emphasizing its role in ensuring consistent legal outcomes for population and land rights issues.

The Influence of Management Accounting Information, Product Innovation, and Strategic Management Accounting on MSME Performance With Competitive Advantage as an Intervening Variable

2026-06-02T01:39:50+00:00

This study aims to analyze the influence of management accounting information, product innovation, and strategic management accounting on the performance of Micro, Small, and Medium Enterprises (MSMEs), with competitive advantage acting as an intervening variable. MSMEs play a significant role in supporting economic growth; however, they continue to face various challenges, including limited resources, increasingly intense business competition, and rapidly changing business environments. These conditions require MSME actors to effectively manage business information and strategies in order to improve their organizational performance. This research employs a quantitative approach using a survey method by distributing questionnaires to MSME actors who serve as the respondents of the study. The sampling technique applied in this research is purposive sampling, where respondents are selected based on specific criteria relevant to the objectives of the study. The collected data are analyzed using statistical analysis methods to examine the relationships among management accounting information, product innovation, strategic management accounting, competitive advantage, and MSME performance. The results of this study are expected to provide empirical evidence regarding the importance of utilizing management accounting information, developing product innovation, and implementing strategic management accounting in enhancing competitive advantage and improving MSME performance. Furthermore, this study is expected to contribute to the development of management accounting knowledge and serve as a reference for MSME practitioners in improving business performance in a sustainable manner.

Readiness to Face Digital Audits, Digital Intelligence, and Technology Adaptability: Interest in the Future Auditor Profession

2026-06-02T01:39:50+00:00

The rapid development of digital technologies such as artificial intelligence (AI), big data analytics, and data-based audit systems has significantly transformed auditing practices. These changes require auditors to possess digital readiness, digital intelligence, and the ability to adapt to technological developments. This study aims to analyze the influence of readiness to face digital audits, digital intelligence, and technology adaptability on accounting students’ interest in pursuing the auditor profession in the future. This research employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 104 accounting students from several universities in Lamongan Regency using purposive sampling techniques. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results show that readiness to face digital audits has a positive and significant effect on students’ interest in becoming future auditors. Digital intelligence also has a positive and significant influence on the interest in the auditor profession. In addition, technology adaptability significantly and positively affects students’ interest in pursuing auditing careers. Simultaneously, these three variables explain 65.6% of the variance in the interest in the auditor profession. These findings indicate that digital readiness, technological understanding, and the ability to adapt to technological developments in auditing are important factors that encourage accounting students to choose the auditor profession in the era of digital transformation. This study contributes to the development of auditor professional readiness models and supports the strengthening of technology-based auditing curricula in higher education.

Partnership Governance Strategy from a Corporate Perspective: A Case Study of PT. PSD in Strengthening the KDMP

2026-06-02T01:39:50+00:00

This study examines corporate partnership management strategies to address rural economic development gaps, using a case study of PT. Perekonomian Sunan Drajat (PT. PSD) in strengthening the Merah Putih Village Cooperative (KDMP). This partnership was established in response to the weak institutional capacity of village cooperatives, which hinders economic equality. The novelty of this research lies in its focus on corporations as central actors, unlike previous studies that have emphasized the role of the government. Using an exploratory case study qualitative method, this study aims to understand the construction and implementation of PT. PSD's partnership strategy. The main results show that the strategy applied is a hybrid model that synergizes three theoretical foundations: normative motivation (normative isomorphism), resource-based execution (Resource-Based View), and measurable business evaluation (cross-sector social partnership). This model is operationalized through intensive assistance integrated with the company's strategic divisions and participatory decision-making mechanisms. The research conclusion presents the initial concept of “Strategic Corporate-Cooperative Partnership” as a replicable governance framework and recommends the need for government policies that support value-based partnerships and intensive assistance to accelerate the institutional transformation of village cooperatives.

The Role of the Regional Financial and Asset Agency in the Reconciliation of Central Tax Collection on Regional Expenditure Government of North Sumatra Province First Semester of Fiscal Year 2025

2026-06-02T01:39:49+00:00

This study aims to analyze the role of the Regional Financial and Asset Agency (BKAD) of North Sumatra Province in the reconciliation of central tax collection on regional expenditure during the first semester of Fiscal Year 2025, as well as to identify the inhibiting factors in its implementation. The research employs a qualitative approach with a descriptive method. Data collection techniques include observation, in-depth interviews, and documentation involving informants from BKAD officials, central tax authorities, and regional financial management officers. Data analysis is conducted using the interactive model of Miles and Huberman. The results indicate that BKAD has carried out its role as a coordinator, facilitator, and controller in the implementation of central tax reconciliation on regional expenditure; however, the implementation has not yet been fully optimal. The main inhibiting factors include limited technical understanding of taxation among officials, delays in data submission, and the lack of integration between regional financial information systems and central tax systems. Therefore, strengthening human resource capacity, improving information systems, and enhancing inter-agency coordination are required to support the effectiveness of central tax reconciliation on regional expenditure.

Implementation of the Culturally-Sensitive Independent Women's Class Program at the North Sumatra Provincial Agency for Women's Empowerment, Child Protection and Family Planning

2026-06-02T01:39:49+00:00

Gender equality is one of the main goals of the Sustainable Development Goals (SDGs) launched by the United Nations. Women's empowerment is an important element in achieving equitable, sustainable, and inclusive development. North Sumatra Province still faces challenges in achieving the Gender Development Index (GDI) and Gender Empowerment Measure (GEM), which indicate that the role and position of women in development is not yet optimal. In an effort to address these issues, the North Sumatra Provincial Government, through the Office of Women's Empowerment, Child Protection, and Family Planning (DP3AKB), initiated the Independent and Cultured Women's Class Program (KELAPA MUDA). This study aims to analyze the implementation of the Independent and Cultured Women's Class Program and identify the factors that support and hinder its implementation. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results of the study show that the implementation of the program has been carried out in accordance with the policy objectives, but has not been optimal due to limited resources, suboptimal coordination between organizations, and the influence of socio-cultural conditions in each region.

The Effect of Managerial Ownership, Independent Board of Commissioners, Audit Committee, and Firm Size on Financial Distress

2026-06-02T01:39:49+00:00

This study aims to examine the effect of managerial ownership, independent board of commissioners, audit committee, and firm size on financial distress. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The population of this study consists of all property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling method, resulting in 55 companies that met the predetermined criteria. Logistic regression analysis was used to test the research hypotheses. The results indicate that managerial ownership, audit committee, and firm size have a significant effect on financial distress, while the independent board of commissioners has no significant effect on financial distress.

Green Accounting, SDGs, and Profitability with Good Corporate Governance as a Moderating Variable

2026-06-02T01:39:48+00:00

The objective of this study is to investigate the influence of green accounting and Sustainable Development Goals on profitability in energy-sector companies with good corporate governance as a moderating variable. Using purposive sampling, 18 companies listed on the Indonesia Stock Exchange for the 2020-2024 period were selected, resulting in 90 data points. The Moderated Regression Analysis was applied using EViews 12. The results indicate that green accounting and Sustainable Development Goals do not affect profitability. Further, good corporate governance which is proxied by institutional ownership does not moderate the influence of green accounting on profitability but strengthens the effect of Sustainable Development Goals on profitability. These findings underscore that sustainability practices need to be integrated and supported by good corporate governance in order to enable it to contribute to profitability.

Artificial Intelligence-Based Talent Management and Its Impact on Employee Engagement and Organizational Resilience

2026-06-02T01:39:48+00:00

The rapid advancement of Artificial Intelligence (AI) has transformed human resource management, particularly in organizational talent management. This study examines the effect of AI-based talent management on employee engagement and its impact on organizational resilience. A quantitative approach was employed using a survey of employees from service organizations and knowledge-based industries in Indonesia. Data were analyzed using Structural Equation Modeling (SEM) to test direct and indirect relationships among variables. The findings indicate that AI-based Employee engagement is positively and significantly impacted by talent management, which in turn significantly influences organizational resilience. Additionally, AI-based talent management directly affects organizational resilience, both independently and through the mediating role of employee engagement. These results highlight the importance of AI-driven talent management in enhancing organizational adaptability and sustainability amid dynamic environmental changes.

ADULTERY IN THE DIGITAL AGE FROM THE PERSPECTIVE OF ISLAMIC FAMILY LAW

2026-06-04T01:40:06+00:00

The development of digital technology has transformed patterns of social interaction and child-rearing practices in modern families. This situation calls for a reinterpretation of the concept of hadhanah in Islamic family law, which has traditionally focused more on the physical protection and basic education of children. This study aims to analyze the concept of hadhanah from the perspective of Islamic family law, assess its relevance to the principles of maqashid syariah, and formulate an adaptive parenting approach to address the challenges of child protection in the digital space. The study employs a qualitative method with a legal-normative approach through an examination of classical fiqh literature, the Compilation of Islamic Law, and national regulations such as the Child Protection Act, the ITE Law, and Government Regulation No. 17 of 2025 on Child Protection in the Digital Space. The findings indicate that the concept of hadhanah needs to be expanded to include aspects of digital literacy and competence as part of caregiver eligibility. The integration of fiqh values, maqashid syariah, and national regulations is essential to realizing a more adaptive, safe, and relevant parenting model for children in the digital age.

THE EFFECT OF SHARIA FINANCIAL LITERACY AND REPUTATION ON THE INTENTION TO USE SHARIA BANKS AMONG GENERATION Z IN YOGYAKARTA WITH RELIGIOSITY AS A MEDIATION VARIABLE

2026-06-04T01:40:05+00:00

The low level of sharia banking inclusion among Generation Z is an important issue even though the majority of Indonesia's population is Muslim. This study aims to analyze the effect of sharia financial literacy and sharia bank reputation on the intention to use sharia banks with religiosity as a mediating variable among Generation Z in Yogyakarta. The study uses a quantitative approach with purposive sampling and is analyzed using SEM-PLS. The results show that Islamic financial literacy, Islamic bank reputation, and religiosity have a positive and significant effect on the intention to use Islamic banks. Religiosity partially mediates the effect of literacy and reputation on intention. The limitations of this study lie in its geographical scope and the use of self-reported data. These findings emphasize the importance of improving literacy and strengthening reputation based on sharia compliance to increase the interest of Generation Z.

THE EFFECT OF LOCUS OF CONTROL, EMOTIONAL INTELLIGENCE, AND PROFESSIONAL SKEPTICISM OF INTERNAL AUDITORS ON AUDIT QUALITY WITH AUDITOR EXPERIENCE AS A MODERATING VARIABLE

2026-06-04T01:40:04+00:00

This study aims to analyze in more depth the influence of locus of control, emotional intelligence, and professional skepticism on audit quality using auditor experience as a moderating variable. The data used are the results of questionnaires from 70 auditors in the Internal Audit Unit (SPI) of State Universities with Legal Entities (PTNBH). Hypothesis testing techniques used multiple linear regression analysis and moderated regression analysis. The results of the study indicate that locus of control and emotional intelligence have a positive effect on audit quality, while professional skepticism has no significant effect on audit quality. The results of the moderated regression analysis indicate that auditor experience weakens the interaction of locus of control on audit quality and auditor experience does not moderate the relationship between emotional intelligence and professional skepticism on audit quality. The implications of this study indicate that locus of control and emotional intelligence must be possessed by auditors because they are one of the factors that can produce good audit quality. In addition, the Internal Audit Unit (SPI) must hold regular training to strengthen professional skepticism, because professional skepticism cannot be formed instantly but gradually.

ANALYSIS OF THE EFFECT OF SATISFACTION ON EMPLOYEE PERFORMANCE MEDIATED BY EMPLOYEE WORK MOTIVATION AT JATAYU BAKERY KRIAN SIDOARJO

2026-06-04T01:40:03+00:00

This study aims to analyze the effect of job satisfaction on employee performance mediated by work motivation at Jatayu Bakery Krian Sidoarjo. Job satisfaction is one of the key factors that determine the level of motivation and employee performance within an organization. In the context of the food and beverage industry, which is characterized by fast-paced work and high accuracy demands such as at Jatayu Bakery, the level of employee satisfaction becomes a major determinant of productivity and work quality. The population in this study consists of all employees of Jatayu Bakery Krian Sidoarjo, totaling 60 people. The sampling technique used is saturated sampling (census) since the population size is relatively small and all members were included as respondents. The results of the study show that job satisfaction has a positive and significant effect on work motivation, meaning that the higher the employee’s satisfaction, the greater their motivation to work. In addition, work motivation is proven to have a positive and significant effect on employee performance, indicating that motivation is an important factor in improving productivity. Furthermore, job satisfaction also has a positive and significant effect on employee performance, both directly and indirectly through the mediation of work motivation. These findings indicate that work motivation acts as a partial mediating variable in the relationship between job satisfaction and employee performance at Jatayu Bakery Krian Sidoarjo. Therefore, the management of Jatayu Bakery is expected to continuously enhance job satisfaction through the provision of incentives, a comfortable working environment, and opportunities for self-development so that both motivation and employee performance can continue to improve sustainably.

ANALYSIS OF THE EFFECT OF PERSONALITY ON TURNOVER INTENTION BASED ON EMOTIONAL DATA: A CASE STUDY OF JOB BURNOUT AND EMPLOYEE ENGAGEMENT AT PT. SEJAHTERA KURIR EXPRESS CIREBON

2026-06-04T01:40:02+00:00

This study aims to analyze the effect of personality on turnover intention, with job burnout and employee engagement serving as mediating variables at PT Sejahtera Kurir Express Cirebon. The increasing rate of employee turnover since 2023 constitutes the primary background of this research. This study employs a quantitative explanatory approach with a sample of 151 respondents selected using purposive sampling techniques. Data were collected through an online questionnaire and analyzed using path analysis with SPSS 29. The results indicate that personality has a significant effect on both job burnout and employee engagement. Furthermore, job burnout, employee engagement, and personality significantly influence turnover intention. Interestingly, employee engagement shows a positive relationship with turnover intention, suggesting that highly engaged employees may seek better career opportunities when organizational support is insufficient. In addition, job burnout and employee engagement significantly act as mediating variables in the relationship between personality and turnover intention. These findings highlight the importance of managing employees’ psychological conditions and providing adequate organizational support to reduce employee turnover rates.

THE EFFECT OF FIRM AGE, INSTITUTIONAL OWNERSHIP, LEVERAGE, PROFITABILITY, FIRM SIZE, AND PROPER ON CARBON EMISSION DISCLOSURE

2026-06-04T01:40:02+00:00

Climate change has become one of the most critical environmental issues, closely linked to the contribution of carbon emissions generated by companies. This study aims to provide empirical evidence regarding the factors influencing carbon emission disclosure. The population of this study consisted of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique employed was purposive sampling, resulting in a total of 87 research observations. This study utilized secondary data obtained through documentation techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 software. The results indicate that firm age and firm size have a positive effect on carbon emission disclosure. Meanwhile, other factors, namely institutional ownership, leverage, profitability, and PROPER, do not have a significant effect on carbon emission disclosure. These findings imply that companies need to enhance compliance with environmental regulations related to greenhouse gas (GHG) emissions and climate change to avoid sanctions, fines, or legal consequences resulting from non-compliance. In addition, transparency in carbon emission disclosure can increase stakeholder trust. Furthermore, such disclosure can encourage companies to develop cleaner and more efficient technologies, as well as adopt more environmentally friendly practices to reduce their carbon emissions.

THE INFLUENCE OF TRAINING AND DEVELOPMENT, TALENT MANAGEMENT, REWARDS AND APPRECIATION IN IMPROVING EMPLOYEE PERFORMANCE AT AIRNAV INDONESIA DENPASAR BRANCH, BALI

2026-06-04T01:40:01+00:00

This study aims to see the influence of training and development, talent management, rewards and appreciation in improving employee performance at Airnav Indonesia Denpasar Branch, Bali. This study uses a quantitative approach, using regression analysis to see how these variables relate. The results show that training and development do not have a positive effect on employee performance, talent management provides an important contribution in ensuring that employees with the best potential are placed in the right positions, rewards and appreciation have a significant effect on increasing employee motivation and job satisfaction and training and development, talent management, and rewards and appreciation simultaneously have a direct influence on employee performance.

THE EFFECT OF CAPITAL ADEQUACY, OPERATIONAL EFFICIENCY, AND THIRD-PARTY FUNDS ON PROFITABILITY IN SHARIA COMMERCIAL BANKS IN INDONESIA

2026-06-04T01:40:01+00:00

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), and Third Party Funds (DPK) on Return on Assets (ROA) in Sharia Commercial Banks in Indonesia. This study uses an associative quantitative approach with secondary data on the monthly time series for the 2018–2024 period sourced from the Financial Services Authority (OJK). The analysis method used is the Vector Error Correction Model (VECM), with stages of testing stationery, optimal lag, VAR stability, Granger causality, and Johansen cointegration, and equipped with Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) analysis. The results of the study showed that some variables were not stationary at the level level, but all variables were stationary at the first difference. The Johansen cointegration test showed that there was a long-term relationship between variables, so the VECM model was feasible. The estimated results show that CAR does not have a significant effect on ROA in the short term. BOPO has a negative and significant effect on ROA in the short term, while deposits also have a negative and significant effect on ROA. The IRF results show that the ROA response to shock is temporary, while the FEVD shows that the variation in ROA is more explained by the ROA shock itself. This finding indicates that the profitability of Sharia Commercial Banks is more influenced by operational efficiency and optimization of fund management than capital adequacy alone.

THE ROLE OF PROFITABILITY IN MEDIATING THE EFFECT OF LEVERAGE ON COMPANY VALUE: EVIDENCE FROM INDONESIA’S BANKING INDUSTRY

2026-06-04T01:40:00+00:00

This study seeks to analyze the correlation between leverage and company value with profitability serving as an intermediary mechanism in banking companies listed on the Indonesia Stock Exchange over the observation period of 2022–2024. This research employed a quantitative methodology, utilizing path analysis and mediation assessment using the Sobel test. The study sample included 26 conventional commercial banks selected based on specific criteria through purposive sampling. Empirical findings in this study indicate that company value is not directly influenced by leverage, while an increase in leverage is statistically proven to decrease a company's profitability. Furthermore, profitability levels were discovered to have a significant and beneficial relationship with company value, while also serving as an intermediary variable that facilitates the impact of leverage on company value. These results verify that the influence of leverage on company value is indirect, as it operates through profitability, which serves as a channeling mechanism in this relationship.

THE EFFECT OF GREEN MARKETING AND BRAND IMAGE ON THE PURCHASE INTEREST OF AVOSKIN PRODUCTS

2026-06-04T01:40:00+00:00

The research of green marketing and brand image with purchase interest of Avoskin products. This research uses quantitative methodology with PLS-SEM analysis. Participants in this research are consumers acquainted with Avoskin products. The pool of participants was acquired using purposive sampling, selecting respondents using established standards, totaling 120 participants. Data were gathered with a Likert scale questionnaire. Research results demonstrate that green marketing positively and significantly purchase interest chances of purchasing Avoskin goods. The brand image has been demonstrated to exert a favorable and substantial influence on consumer purchasing interest. Additional data shows green marketing has the most substantial effect on increasing customer purchasing interest. These results underscore the need of adopting sustainable marketing tactics and enhancing brand image to maximize customer purchasing interest in Avoskin goods.

ANALYSIS OF SHARIA MARKETING STRATEGY UMRAH TRAVEL SERVICES AL ANSHOR PACITAN FROM THE PERSPECTIVE OF MAQASHID SHARIA

2026-06-04T01:39:59+00:00

This study aims to examine the sharia-based marketing strategy of PT Al Anshor Pacitan’s Umrah travel services from the perspective of Maqashid Shari’ah. The study is grounded in the rapid growth of the Umrah industry and the increasingly intense competition among travel agencies, while sharia principles have not yet been fully embedded in marketing practices. Marketing activities that are insufficiently transparent and potentially manipulative may conflict with the objectives of sharia in preserving pilgrims’ welfare. This research uses a qualitative approach with a case study method. Data were gathered through in-depth interviews with PT Al Anshor Pacitan staff, direct field observation, and documentation of supporting evidence. The analysis applies Imam Asy-Syatibi’s Maqashid Shari’ah framework, which covers the protection of religion (hifzh al-din), life (hifzh al-nafs), intellect (hifzh al-‘aql), lineage (hifzh al-nasl), and wealth (hifzh al-mal). The findings show that PT Al Anshor Pacitan’s marketing strategy ethically reflects sharia values, especially in service quality and worship assistance; however, these values have not been systematically integrated into promotional activities, the clarity of information on worship education and spiritual values, and the protection of pilgrims’ assets, particularly in sharia contracts.

OVERCOMING DOOM SPENDING THROUGH FINANCIAL LITERACY: GENERATION Z’S PERSPERCTIVE IN ACHIEVING FINANCIAL WELL-BEING

2026-06-04T01:39:59+00:00

The phenomenon of doom spending, characterized by uncontrolled consumptive behavior in response to stress and emotional pressure, is increasingly prevalent among Generation Z. This behavior is influenced by various internal and external factors, including emotional conditions, financial constraints, social pressures, and the pervasive impact of digital media, which further encourage impulsive consumption patterns. Low financial literacy also exacerbates the tendency toward doom spending, as individuals with limited knowledge of financial management are less capable of effectively controlling their expenditures. Therefore, this study aims to analyze how Generation Z perceives doom spending, the factors influencing it, and the role of financial literacy in fostering their financial well-being. This research employs a qualitative approach through in-depth interviews with university students and young professionals who have experienced or encountered doom spending. The findings reveal that this behavior is driven by psychological stress, social media influence, and a lack of awareness regarding the importance of proper financial management. Informants with higher financial literacy levels tend to distinguish between needs and wants more effectively and adopt more rational financial strategies to avoid excessive consumption. These findings highlight the importance of more practical and experience-based financial literacy education for Generation Z. By enhancing their understanding of financial management, individuals can develop healthier financial habits and achieve long-term financial well-being. This study recommends financial education interventions through academic curricula, training programs, and increased financial awareness via digital platforms.

THE INFLUENCE OF ONLINE IMPULSE BUYING ON GENERATION Z: A SYSTEMATIC LITERATURE REVIEW APPROACH

2026-06-04T01:39:59+00:00

The development of e-commerce and social commerce has driven increased online impulse buying behavior, particularly among Generation Z, who have a high level of digital technology usage. This study aims to synthesize empirical findings related to factors influencing online impulse buying behavior among Generation Z through a Systematic Literature Review (SLR) approach. A literature search was conducted on English-language publications published between 2018 and 2025 through the Science Direct, Google Scholar, and ProQuest databases. The selection process followed PRISMA guidelines and resulted in 13 articles meeting the inclusion criteria. The review results indicate that Generation Z's online impulse buying behavior is influenced by various digital stimuli, such as platform quality, scarcity-based promotions, digital figure characteristics, price perception, and shopping lifestyle. These influences are generally mediated by psychological and affective mechanisms, including flow experience, shopping enjoyment, perceived enjoyment, arousal, pleasure, and consumer trust. These findings confirm that Generation Z's impulsive buying decisions are not solely driven by rational considerations, but also by digital experiences and emotional engagement shaped by the online shopping environment. This study provides a conceptual contribution by presenting a structured mapping of the determinants of online impulse buying in Generation Z as well as practical implications for the development of digital marketing strategies based on user experience and sustainable social interactions.

THE EFFECT OF TAX PLANNING, FIRM SIZE, AND CAPITAL STRUCTURE ON FIRM VALUE (STUDY ON MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019–2024)

2026-06-04T01:39:58+00:00

This study aims to analyze the effect of tax planning, firm size, and capital structure on firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This research uses a quantitative method with descriptive and verificative approaches. The data used are secondary data obtained from company financial statements and analyzed using panel data regression with the assistance of EViews 13 software. The results show that tax planning, firm size, and capital structure affect firm value. This indicates that tax management, company assets, and funding policies are factors considered by investors in assessing a company. In addition, these three variables simultaneously influence firm value. This study is expected to serve as a consideration for companies in determining appropriate financial policies to increase firm value. Furthermore, this research is also expected to become a reference for investors.

GREEN ACCOUNTING PRACTICES AND FIRM VALUE: EVIDENCE FROM INDONESIA’S OIL, GAS, AND COAL SUBSECTOR INDUSTRY

2026-06-04T01:39:58+00:00

This study examines the effects of green accounting, environmental performance, and firm size on firm value in oil, gas, and coal subsectors listed on the Indonesia Stock Exchange from 2019 to 2023. Using a quantitative positivist approach, the research employs secondary data drawn from annual reports, sustainability reports, and PROPER ratings, analyzed through multiple linear regression. The findings indicate that green accounting positively and significantly enhances firm value by strengthening investor confidence through clearer disclosure of environmental costs. Environmental performance shows no significant effect, likely due to inconsistent voluntary reporting practices across firms. Firm size has a negative and significant influence, suggesting structural inefficiencies among larger companies. Overall, these variables explain 16.8 percent of the variation in firm value, underscoring the importance of sustainability-based accounting and efficient management in environmentally sensitive extractive industries in Indonesia today, and strengthening long-term market confidence.

THE PERSONALIZATION EFFECT: HOW CONTENT CUSTOMIZATION SHAPES CUSTOMER SATISFACTION AND BRAND LOYALTY AMONG NETFLIX SUBSCRIBERS IN JABODETABEK

2026-06-04T01:39:58+00:00

This study aims to analyze the influence of content personalization on consumer satisfaction and brand loyalty of Netflix users in Jabodetabek and to examine the mediating role of consumer satisfaction. A quantitative method with purposive sampling was used on 100 active Netflix users. Data was collected through a Google Forms questionnaire with a Likert scale and analyzed using PLS-SEM with SmartPLS 3.29. The research findings support the first hypothesis, which states that content personalization influences consumer satisfaction. The second hypothesis indicates that content personalization affects brand loyalty. The third hypothesis proves that consumer satisfaction influences brand loyalty. Additionally, the fourth hypothesis confirms that consumer satisfaction mediates the relationship between content personalization and brand loyalty. This result confirms that content personalization, via Netflix's recommendation algorithm, plays a significant role in increasing consumer satisfaction and loyalty in the Indonesian market.

THE INFLUENCE OF E-WOM AND E-SERVQUAL ON PURCHASE INTENTION : THE MEDIATING ROLE OF BRAND TRUST

2026-06-04T01:39:57+00:00

This investigation examines how electronic word-of-mouth (e-WOM) and electronic service quality (e-servqual) influence purchase intention through brand trust as a mediating variable, focusing on Rumah Undangan.id, a digital invitation SME on Shopee. Using Social Exchange Theory (SET), the research explores how digital interactions and online service quality create perceived exchange value, strengthen consumer trust, and drive purchase intention. A quantitative approach with purposive sampling was employed, collecting data from 196 respondents who purchased digital invitation products. Data was gathered via online forms and analyzed using SEM-PLS methodology. Findings reveal that e-WOM significantly and positively affects both brand trust and purchase intention. Similarly, e-servqual significantly influences trust and purchase intention. Brand trust positively impacts buyer motivation and mediates the relationship between e-WOM, e-servqual, and purchase intention. Study limitations include its focus on a single MSME brand, limiting generalizability, and reliance on respondent perceptions without considering other external variables. The research contributes theoretically by strengthening SET application in digital marketing contexts through integrating e-WOM, e-servqual, and brand trust. Practically, it offers insights for digital-based MSMEs to enhance consumer purchase intention by managing positive online reviews and improving e-servqual to build sustainable brand trust.

Keywords: e-wom, e-servqual, brand trust, purchase intention, SET

The Influence of Brand Ambassador, Brand Image, Brand Trust on Repurchase Intention Among Consumers of AESPA Edition of Nabati Products in Surabaya

2026-06-04T01:39:57+00:00

This study aims to analyze the influence of Brand Ambassador, Brand Image, and Brand Trust on repurchase intention among consumers of Nabati Aespa edition in Surabaya. This study used a quantitative method with a descriptive and causal approach. Data were collected through a questionnaire administered to members of Mys Surabaya. Data were measured using a Likert scale, and the analysis process included validity, reliability, classical assumptions, F-test, and t-test. The results showed that simultaneously, brand ambassador, brand image, and brand trust had a significant influence on repurchase intention. Meanwhile, partially, brand ambassadors and brand image have a significant effect on repurchases, but brand trust does not. This finding indicates that brand ambassadors and brand image are more effective in encouraging repurchases than brand trust in this case. Companies can increase repurchases by strengthening the role of credible and inspiring brand ambassadors, building a positive brand image through consistent communication and engaging storytelling, and increasing brand trust through maintained product quality and satisfactory after sales service.

QUALITY OF EMPLOYEE SERVICE IN ISSUING CERTIFICATES OF INCOME INCOMPETENCE (SKTM) IN CEMARA VILLAGE, LUBUK PAKAM DISTRICT

2026-06-04T01:39:57+00:00

Public service is one of the main functions of the government in meeting the needs of the community. One form of administrative service provided by the sub-district government is the issuance of a Certificate of Poverty (SKTM). This study aims to determine the quality of employee service in the issuance of SKTM in Cemara Sub-district, Lubuk Pakam District. This study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The theory used in this study is Zeithaml's service quality theory, which includes five dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. The results of the study indicate that the quality of service in the issuance of SKTM in Cemara Village is not yet optimal. This can be seen from the limited service facilities, the need to improve employee capabilities, and the lack of service support facilities. Therefore, efforts to improve service quality are needed so that the community can obtain better and more satisfactory services.

FLOURISHING TOWARD INNOVATION: HOW AUTHENTIC LEADERSHIP AND WORKPLACE SPIRITUALITY SHAPE INNOVATIVE BEHAVIOR IN INDONESIAN MINING COMPANY

2026-06-04T01:39:56+00:00

The mining industry in Indonesia faces global challenges and demands for downstreaming. This condition causes the need to increase competitiveness through continuous innovation. Innovation in the organization stems from the existence of individual innovative work behavior, which can be influenced by leadership style and positive conditions in the work environment. This study aims to analyze the influence of authentic leadership and workplace spirituality on innovative work behavior, with employee flourishing as a mediating variable. This study uses a quantitative approach with a survey method of 151 employees at one of the mining companies in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results showed that workplace spirituality had the strongest influence on employee flourishing and innovative work behavior. Authentic leadership also has a significant effect on innovative work behavior and employee flourishing. Employee flourishing in this study was shown to play a mediating role in the relationship between workplace spirituality and innovative work behavior. However, no mediating role of employee flourishing was found in the relationship between authentic leadership and innovative work behavior. The results of this study reinforce the applicability of broaden-and-build and job-demands resources theories, which state that positive emotions and respectful relationships in organizations can build psychological resources that can support innovation.

STRATEGY TO ENHANCE THE COMPETITIVENESS OF COFFEE BEAN EXPORTERS IN NORTH SUMATRA

2026-06-04T01:39:56+00:00

This study aims to formulate strategies to enhance the competitiveness of coffee bean exporters in North Sumatra in facing global market dynamics. Considering North Sumatra's strategic role as one of Indonesia's leading producers of high-quality Arabica coffee, this research focuses on four key factors affecting competitiveness, namely product quality, production costs, pricing, and international trade policies. The research employs a mixed-method approach with case studies involving five coffee export companies: PT. Ujang Jaya International, PT. Tibeka Jaya Abadi, PT. Arvis Sanada Sanni Indonesia, PT. Mulya Sari Mandiri, and PT. Indokom Citra Persada. Data collection was conducted through in-depth interviews, observations, document studies, and questionnaire distribution. Qualitative data were analyzed using the SOAR (Strengths, Opportunities, Aspirations, Results) framework, while quantitative data were analyzed using the Analytical Hierarchy Process (AHP) method to determine strategic priorities. The findings indicate that enhancing product quality through international certifications and cupping tests, improving production cost efficiency through modern sorting processes and direct farmer partnerships, as well as optimizing government export promotion policies are key factors in strengthening the competitiveness of North Sumatra's coffee bean exports. These findings are expected to provide practical contributions for exporters, policymakers, and the development of academic literature in agricultural export management.

THE EFFECT OF EMOTIONAL INTELLIGENCE, WORK STRESS, AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT KPKNL DENPASAR

2026-06-04T01:39:56+00:00

Employee performance is a key factor in improving the quality of public services, particularly in government institutions that face high workloads and performance targets. KPKNL Denpasar has shown an upward trend in its Organizational Performance Score over the past five years. However, it still ranks lowest compared to similar work units within the DJKN Regional Office of Bali and Nusa Tenggara environment. This condition indicates the presence of internal factors affecting employee performance. This study aims to analyze the influence of emotional intelligence, work stress, and job satisfaction on employee performance at KPKNL Denpasar. The research employs a quantitative approach using a survey method administered to all employees of KPKNL Denpasar. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that emotional intelligence and job satisfaction have a positive and significant effect on employee performance, while work stress has a negative and significant effect on employee performance. Simultaneously, emotional intelligence, work stress, and job satisfaction significantly influence employee performance. These findings affirm the importance of managing emotional aspects, work stress, and job satisfaction in efforts to enhance employee performance within government institutions.

THE ROLE OF CUSTOMER SATISFACTION IN MEDIATING SERVICE QUALITY AND CUSTOMER TRUST ON CUSTOMER LOYALTY (CASE STUDY AT MELIA LAUNDRY BALI)

2026-06-04T01:39:55+00:00

The increasingly fierce competition in the laundry service industry requires business operators to retain customers by delivering quality service and building relationships based on trust. Customer loyalty is a crucial factor for business sustainability, particularly for laundry businesses that depend on repeat purchases and recommendations from customers. However, loyalty does not form instantly, as it is affected by customer experiences while using the service, including their perception of service quality and level of trust in the service provider. This situation highlights the need for empirical testing of factors that affect customer loyalty at Melia Laundry in Denpasar City. This study uses a quantitative approach with a survey method, distributing questionnaires to customers at three Melia Laundry branches. The data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) to test both direct and indirect effects among variables. The results show that service quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer trust is also shown to have a positive and significant effect on customer satisfaction and customer loyalty. In addition, customer satisfaction serves as a partial mediating variable in the relationship between service quality and customer loyalty, and between customer trust and customer loyalty. These findings confirm that enhancing customer loyalty can be achieved by improving service quality and strengthening customer trust, which in turn fosters ongoing customer satisfaction.

Stock Market Reactions to U.S. Reciprocal Tariffs: An Event Study across BRICS and Partner Economies

2026-06-04T01:39:55+00:00

Trade-policy announcements provide a natural experiment to examine how global policy uncertainty is transmitted into emerging equity markets. This study investigates the market reaction surrounding the U.S. reciprocal tariff announcement in early April 2025 by assessing three adjustment channels risk (volatility), price (abnormal returns), and trading activity (abnormal volume) across BRICS and selected partner markets. Using an event-study design, volatility is measured via standard deviation and tested using an F-test for differences in variance, while abnormal returns and abnormal volume are evaluated through OLS dummy regressions comparing event and post-event periods against the pre-event baseline. The results reveal heterogeneous and asymmetric responses across markets: some indices exhibit a pronounced shift in volatility and return dynamics, while trading activity responses are weaker or delayed. The findings highlight that trade-policy shocks are transmitted asymmetrically across emerging markets, with risk and price channels reacting faster than trading activity, challenging the assumption of uniform market adjustment under global policy uncertainty. These insights extend the literature on policy-induced financial spillovers by emphasizing a multi-channel adjustment mechanism and offer practical implications for portfolio risk management and market surveillance during periods of heightened policy uncertainty.

STRENGTHENING THE ROLE OF ACCOUNT REPRESENTATIVES IN OPTIMIZING STATE REVENUE: THE ROLE OF MODERATING INTERPERSONAL COMMUNICATION

2026-06-04T01:39:54+00:00

Government institutions are expected to deliver optimal performance as a manifestation of public accountability, particularly in providing services that are effective, efficient, and focused on achieving organizational targets. Employee performance, particularly that of Account Representative (AR), serves as a key factor in supporting the success of Badung Utara Tax Office in securing tax revenue through collections. This study aims to analyze the effect of work ability and workload on Account Representative performance and to examine the role of interpersonal communication as a moderating variable. The research employs a quantitative approach using a census method that covers the entire population of Account Representatives at Badung Utara Tax Office, consisting of 33 individuals. Data were collected through questionnaires and analyzed using statistical analysis techniques and SEM-PLS to examine both direct and moderating relationships among variables. The results indicate that work ability has a positive and significant effect on Account Representative performance, suggesting that adequate knowledge, skills, and job competence contribute to improved AR performance. On the other hand, workload has a negative and significant effect on Account Representative performance, as high task volume and job complexity may reduce work focus and accuracy. Furthermore, interpersonal communication was found to moderate the effect of work ability on AR performance but did not moderate the effect of workload on performance. These results show that interpersonal communication plays an important role in optimizing work ability but has not been able to overcome workload challenges. This research is expected to provide practical contributions for management in human resource management and serve as a foundation for formulating policies to improve employee performance on a sustainable basis.

THE INFLUENCE OF WORK ETHIC AND WORKLOAD ON THE PERFORMANCE OF BONDOWOSO EDUCATION OFFICE EMPLOYEES, THROUGH WORK DISCIPLINE AS AN INTERVENING VARIABLE

2026-06-04T01:39:54+00:00

This study aims to analyze the influence of work ethic and workload on the performance of employees of the Bondowoso Education Office with work discipline as an intervening variable. This study uses a quantitative approach with a survey method of employees within the Bondowoso Education Office. The results of the study show that work ethic and workload each have a significant effect on employee performance. In addition, work ethic and workload have also been shown to have a positive effect on work discipline, while work discipline directly has an impact on improving employee performance. The path analysis revealed that work discipline mediates the influence of work ethic and workload on employee performance, so work discipline is an important factor that strengthens the relationship between the two variables on performance. These findings affirm the importance of strengthening the value of work ethic, workload management, and improving discipline as the main strategies in efforts to optimize employee performance at the Bondowoso Education Office.

THE INFLUENCE OF TAX MORALITY AND THE RISK OF PENALTIES ON MOTOR VEHICLE TAXPAYER COMPLIANCE THROUGH TRUST LEVELS AT THE DOMPU REGENCY SAMSAT OFFICE

2026-06-04T01:39:54+00:00

This study aims to assess the impact of tax ethics and the potential for penalties on the compliance of motor vehicle taxpayers through trust as a mediating variable at the Dompu Regency Samsat Office. The method used in this study is quantitative, with a population comprising all motor vehicle taxpayers in Dompu Regency, the exact number of whom is unknown. Sampling was conducted using accidental sampling, resulting in a total sample of 97 respondents. Data were collected via an online questionnaire distributed using Google Forms. For data analysis, Partial Least Squares-based Structural Equation Modeling (PLS-SEM) was employed to test the measurement model (outer model) and the structural model (inner model), as well as to conduct hypothesis testing. The research findings indicate that tax morality has a positive and significant influence on taxpayer compliance, while the risk of sanctions does not show a significant influence on such compliance. Furthermore, trust does not significantly influence taxpayer compliance and cannot mediate the relationship between tax morality and the risk of sanctions on taxpayer compliance. Therefore, tax morality is the key factor with the greatest impact on improving compliance among motor vehicle taxpayers in Dompu Regency.

IMPLEMENTATION OF THE MERDEKA CURRICULUM POLICY AT MADRASAH ALIYAH AL WASHLIYAH, TEBING TINGGI CITY

2026-06-04T01:39:53+00:00

This study aims to analyze the implementation of the Merdeka Curriculum policy at Madrasah Aliyah Al Washliyah, Tebing Tinggi City, as part of the national education policy. The Merdeka Curriculum is designed to provide flexibility for educational units and educators in carrying out learning oriented toward strengthening essential competencies and students’ character. This research employs a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews, and documentation involving informants consisting of the head of the madrasah, vice principal for curriculum affairs, teachers, students, parents, madrasah supervisors, and the madrasah committee. The analysis of policy implementation in this study uses the theoretical framework of Van Meter and Van Horn, which includes policy standards and objectives, resources, communication among implementers, characteristics of implementing organizations, social, economic, and political environments, as well as the attitudes of policy implementers. The results indicate that the implementation of the Merdeka Curriculum policy at Madrasah Aliyah Al Washliyah, Tebing Tinggi City, has been running fairly well; however, it still faces several obstacles, particularly in terms of human resource readiness, availability of facilities and infrastructure, and optimization of coordination among policy implementers. Therefore, strengthening educator capacity, supporting learning facilities, and adaptive madrasah management are needed so that the implementation of the Merdeka Curriculum policy can be carried out more optimally.

THE EFFECT OF COMPETENCE AND WORK DIGITALIZATION ON EMPLOYEE PERFORMANCE, THROUGH THE EFFECTIVENESS OF COMMUNICATION IN THE GENERAL PART OF THE REGIONAL SECRETARIAT OF JEMBER REGENCY

2026-06-04T01:39:53+00:00

Facing the demands of bureaucratic reform and digital transformation in local government, the performance of Jember Regency Secretariat employees is the key to achieving excellent public services in the midst of complex administrative dynamics. Employee competency factors and work digitalization are considered to play a strategic role in improving this performance, with the effectiveness of communication as a crucial link. This study aims to analyze the influence of competence and work digitalization on employee performance, with the effectiveness of communication as an intervening variable in the Jember Regency Secretariat. This type of research uses a quantitative method with a descriptive approach, through observation, questionnaires, and literature studies. The research population is all employees of the Jember Regency Secretariat, with a sample of 109 respondents. The data was analyzed using Structural Equation Modeling (SEM) to test the direct and indirect relationships between variables. The results of the study show that competence and work digitalization have a positive and significant effect on employee performance, both directly and through communication effectiveness mediation. Competence (knowledge, skills, attitudes, motives, strategic thinking) and digitalization (SiKeren, automation) create effective communication that significantly improves the performance of Jember Regency Secretariat employees.

THE INFLUENCE OF HUMAN RESOURCE QUALITY, PRODUCT INNOVATION AND MARKETING STRATEGY ON THE SUSTAINABILITY OF MSME BUSINESSES IN JEMBER REGENCY THROUGH INFORMATION TECHNOLOGY

2026-06-04T01:47:54+00:00

MSMEs in Jember Regency face sustainability challenges amid fierce competition and lack of digitalization. This research aims to analyze the influence of human resource quality, product innovation, and marketing strategies on the sustainability of MSME businesses through information technology mediation. Using an explanatory research approach with the population of Jember MSME actors, samples were taken through probability sampling and analyzed with Structural Equation Modeling-PLS via SmartPLS. The results show that all independent variables have a positive and significant effect on business sustainability, both directly and indirectly through effective information technology mediation. The model explains the variation in sustainability well, confirming the crucial role of the quality of competent human resources, creative product innovation, and adaptive marketing strategies in driving the adoption of e-commerce and digital marketing. The findings support a consistent literature while filling research gaps from previous contradictory studies. The practical implications of recommending digital HR training through PLUT KUMKM Jember, Canva-based innovation workshops, and TikTok live selling strategies; theoretically suggests the development of a hybrid TAM-DOI model for the context of East Java MSMEs for sustainable transformation

Performance Evaluation of Islamic Healthcare Institutions: A Systematic Review of Sharia Compliance, Governance, and Operational Excellence

2026-06-05T01:39:57+00:00

The proliferation of sharia-based healthcare institutions has intensified demand for performance evaluation frameworks that reconcile Islamic principles with contemporary management standards. This study undertakes a systematic literature review to identify and synthesise the existing body of knowledge on performance evaluation of Islamic hospitals, examining three interrelated dimensions: sharia compliance, governance, and operational excellence. Following the PRISMA 2020 protocol, forty-five articles drawn from internationally reputed databases covering the period 2016-2025 were analysed. Findings reveal that performance evaluation in Islamic healthcare settings calls for a holistic integration of spiritual and business imperatives. Sharia compliance encompassing ethics-based patient care, Sharia Supervisory Board oversight, and periodic sharia auditing is positively associated with Muslim patient satisfaction. Islamic corporate governance foregrounds dual accountability to stakeholders and to God, operationalised through mechanisms such as Islamic Social Reporting. Operational excellence, measured through efficiency, effectiveness, and service quality indicators, gains distinctiveness when embedded in Islamic values. The Maqasid al-Shariah framework serves as an overarching evaluative lens that ties these three dimensions together. This review contributes a holistic evaluation model and offers practical implications for hospital managers seeking to design sharia-aligned performance measurement systems.

UNDERSTANDING IMPULSIVE BUYING IN LIVE-STREAMING COMMERCE: THE ROLE OF STREAMER-DISPLAYED EMOTIONS, CUSTOMER ENGAGEMENT, AND TIME PRESSURE

2026-06-05T01:39:57+00:00

This study examines the role of streamers’ positive emotional expressions specifically pleasure and arousal in shaping impulsive purchasing behavior in TikTok live-streaming commerce. Guided by the Stimulus–Organism–Response (S-O-R) framework, the model positions customer engagement as an intervening variable, while perceived time pressure is incorporated as a boundary condition influencing the relationships. Data were collected through a survey of 260 Generation Z consumers (aged 18–29) who had recently engaged in purchasing via TikTok live streams. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that both emotional dimensions significantly enhance customer engagement, with arousal showing a more dominant influence. Increased engagement, in turn, leads to a higher tendency toward impulsive buying, highlighting its role in translating emotional stimuli into behavioral outcomes. While pleasure also directly affects impulsive purchasing, its effect is comparatively less pronounced. Interestingly, perceived time pressure weakens the relationship between engagement and impulsive buying, suggesting that excessive urgency may discourage spontaneous purchasing decisions. Overall, this study enriches the literature by reinterpreting streamer-generated emotions as external stimuli and by revealing the nuanced role of time pressure in live-streaming commerce. The findings also provide actionable insights for optimizing live-streaming strategies in social commerce environments.

IMPLEMENTATION OF THE SIMERAK LANGKAT APPLICATION IN REPORTING THE PHYSICAL AND FINANCIAL REALIZATION OF THE APBD OF LANGKAT REGENCY

2026-06-05T01:39:56+00:00

This study aims to analyze the implementation of the SIMERAK Langkat application in reporting the physical and financial realization of the APBD of Langkat Regency and to identify the factors that hinder its implementation. This study uses a qualitative method with a descriptive approach. Informants were selected purposively from application administrators, development data managers, and related parties at the regency level. Data were collected through in-depth interviews, documentation, and observation, then analyzed using an interactive data analysis model which includes data reduction, data presentation, and conclusion drawing. The results of the study show that the implementation of SIMERAK Langkat has been running quite effectively, but has not been optimal and has not been evenly distributed across all regional apparatuses. From the aspect of policy logic, policy objectives have been formulated clearly, application functions are relevant to reporting needs, and the system is relatively easy to use. However, its effectiveness is still constrained by the absence of an implementation roadmap, limitations of adaptive features, disparities in digital literacy, and the application not yet being integrated with SIPD. From the aspect of the policy environment, regulatory and leadership support is considered adequate, but disparities in technological infrastructure, limited capacity-building budgets, and the absence of detailed technical guidelines cause policy implementation to be uneven. From the aspect of implementor capability, implementors have sufficient basic competence and are supported by coordination mechanisms, but variations in capability, limited human resources, staff rotation without consideration of technical competence, and the absence of a reward and punishment system weaken reporting consistency. This study concludes that the success of implementing SIMERAK Langkat is largely determined by the alignment between policy design, institutional environmental support, and implementor capacity. Optimizing implementation requires strengthening strategic planning, refining technical regulations, equalizing resources, improving digital literacy, and integrating the system with SIPD.

THE MEDIATING ROLE OF FINANCIAL PERFORMANCE IN THE RELATIONSHIP BETWEEN ESG AND FIRM VALUE

2026-06-05T01:39:56+00:00

Firm value is the condition of the firm that explains investors' views on the manager's performance in managing the firm. This research examines the mediating role of financial performance on the relationship between ESG and firm value. The population was taken from manufacturing companies listed on the Indonesia Stock Exchange (BEI) during 2020 - 2022. By using purposive sampling techniques, 111 observations were obtained. The data analysis technique used was multiple linear regression with STATA 15 software. The analysis results show that ESG has an insignificant negative effect on firm value, ESG has a significant positive effect on financial performance, and financial performance has a significant positive effect on firm value. However, financial performance does not mediate the relationship between ESG and firm value. Future research can expand the research object to other industries or replace financial performance proxies. Besides, the government is expected to encourage companies to implement and disclose ESG in annual reports, and investors can consider ESG information in their investment decisions.

THE EFFECT OF ORGANIZATIONAL COMMUNICATION AND TECHNOLOGY TRAINING ON THE PERFORMANCE OF THE ROLE OF JOB SATISFACTION AS AN INTERVENING VARIABLE IN JEMBER REGENCY TRANSPORTATION OFFICE EMPLOYEES

2026-06-06T01:40:00+00:00

This study aims to analyze and explain the influence of organizational communication and technology training on employee performance, with job satisfaction as an intervening variable in the Jember Regency Transportation Office. The background of this research is based on the importance of the role of effective communication and mastery of technology in improving professionalism and quality of public services in the digital era. The research method used is a quantitative approach with an explanatory research type. The population in this study is all employees of the Jember Regency Transportation Office, with the number of samples determined using the Slovin formula. Data collection was carried out through the distribution of questionnaires, then analyzed using path analysis techniques with the help of the SmartPLS program. Overall, this study emphasizes that improving the quality of communication and directed technology training is an important strategy for the Jember Regency Transportation Office in creating a competent, service-oriented, and adaptive apparatus to the development of digital technology in supporting the implementation of professional and efficient public transportation

THE INFLUENCE OF COMMUNITY PARTICIPATION, TRANSPARENCY IN VILLAGE FUND MANAGEMENT, AND DIGITAL COMPETENCE OF VILLAGE OFFICIALS ON THE EFFECTIVENESS OF VILLAGE FUND UTILIZATION, WITH THE ROLE OF VILLAGE FACILITATORS AS A MEDIATING VARIABLE

2026-06-06T01:40:00+00:00

This study aims to analyze the influence of community participation, transparency in village fund management, and the digital competence of village officials on the effectiveness of village fund utilization, with village facilitators as a mediating variable. This study is motivated by the suboptimal effectiveness of village fund management and the inconsistent findings of previous studies, particularly regarding the factors influencing effectiveness and the limited examination of the role of village facilitators.This study employs a quantitative approach using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The sample consists of 128 village officials from Bae District, Kudus Regency, selected using a saturated sampling technique. The results indicate that community participation, transparency in village fund management, and the digital competence of village officials have a positive effect on the effectiveness of village fund utilization. These variables also positively influence the role of village facilitators. Furthermore, the role of village facilitators has a positive effect on the effectiveness of village fund utilization and acts as a mediator in the relationship between community participation, transparency, digital competence, and the effectiveness of village fund utilization. The findings suggest that the effectiveness of village fund management is not only determined by internal factors but is also strengthened by the role of village facilitators. This study provides practical implications for village governments in improving the quality of village fund management through enhancing community participation, transparency, and the digital competence of village officials.

THE EFFECT OF WORKING CAPITAL AND LEVERAGE ON THE VALUE OF FOOD AND BEVERAGES COMPANIES WITH PROFITABILITY AS AN INTERVENING VARIABLE

2026-06-06T01:39:59+00:00

This study examines and analyzes the effect of working capital and leverage on the firm value of the Food and Beverage companies listed on the Indonesian Stock Exchange (IDX), with profitability as an intervening variable. Furthermore, the working capital was measured by working capital turnover, leverage was measured by Debt to Equity Ratio, profitability was measured by Return On Assets, and firm value was measured by Price to Book Value. The study applies quantitatively, with a causal-comparative approach. Moreover, the data were secondary which in the form of financial statements listed on the IDX. The data collection technique used was purposive sampling with certain criteria and considerations. In line with that, 15 Food and Beverage companies were taken as a sample during 5 years, 2020-2024. In total, there were 75 data samples, which were distributed. Additionally, the data analysis technique used was Structural Equation Modelling (SEM) with Partial Least Squares (PLS) and SmartPLS 4 version. As a result, it shows that working capital has an insignificant effect on profitability. However, leverage has a significantly negative effect on profitability. Also, working capital as well as leverage have an insignificant effect on firm value. In contrast, profitability has a positive and significant effect on firm value. In addition, profitability has an insignificant effect mediates the relationship between working capital on firm value. On the other hand, profitability has a negative and significant effect that mediates fully the relationship between leverage on firm value.

THE INFLUENCE OF PRODUCT ASSORTMENT AND WORD OF MOUTH ON PURCHASE DECISION MEDIATED BY BRAND AWARENESS AMONG BOGAJAYA RETAIL OUTLET CONSUMERS AT JUANDA INTERNATIONAL AIRPORT, EAST JAVA

2026-06-06T01:39:59+00:00

This explanatory research aims to comprehensively investigate the causal dynamics between product variety (Product Assortment), social referrals (Word of Mouth), and consumer purchasing execution (Purchase Decision), by positioning Brand Awareness as an intervening variable. The study context is focused on the consumers of the Bogajaya Retail Outlet operating within the travel retail environment of Juanda International Airport, a commercial ecosystem heavily characterized by high passenger mobility and severe time-pressure. A quantitative research design was applied, utilizing survey questionnaires distributed to 92 respondents selected through a purposive sampling technique. Data processing and structural evaluations were executed using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach via SmartPLS 3.0 software. The structural model evaluation revealed several crucial empirical findings. The Product Assortment dimension failed to exert any significant direct effect on either Brand Awareness or Purchase Decision. In stark contrast, Word of Mouth consistently generated a positive and significant impact on both brand cognition and transaction certainty. Furthermore, Brand Awareness held the most dominant leverage in triggering the execution of Purchase Decisions. In the mediation analysis, Brand Awareness was proven to act as an indirect-only mediation bridging product completeness with purchase decisions, while simultaneously serving as a complementary mediation to amplify the influence of Word of Mouth toward sales conversion. This research culminates in the managerial conclusion that within a fast-paced travel retail landscape, the physical variety of store displays acts merely as a passive attribute that strictly requires a cognitive catalyst (Brand Awareness) to generate economic value. Additionally, the flow of organic reviews holds an absolute role as a "trust accelerator" capable of circumventing consumer hesitation and expediting travelers' transactions.

A NEW METRIC FOR ASSESSING THE “S” DIMENSION IN ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) FOR REAL ESTATE

2026-06-06T01:39:59+00:00

The Environmental, Social, and Governance (ESG) framework has become a central benchmark for assessing corporate sustainability, particularly in the real estate sector. However, the Environmental (E) dimension continues to dominate both measurement and reporting practices, while the Social (S) dimension remains underdeveloped due to the lack of standardized and impact-oriented metrics. This study aims to examine the role of the social dimension in ESG and its implications for sustainability accounting practices in the Indonesian real estate finance sector. Using a quantitative descriptive-explanatory approach, the study analyzes corporate sustainability reports and applies content analysis to evaluate the extent to which social aspects are disclosed and measured. The findings reveal that although companies have increasingly adopted social initiatives such as diversity, employee well-being, and community engagement these efforts are largely activity-based and disclosure-oriented, rather than focused on measurable social impact. Furthermore, ESG assessments are still predominantly based on aggregate scores, which obscure the specific contribution of the social dimension. This study identifies a critical gap in existing ESG measurement frameworks and proposes the need for developing new, impact-based, and context-specific social metrics. Such metrics are essential to enhance the accuracy, transparency, and practical relevance of ESG evaluations, particularly in the real estate sector where social interactions and community impacts are highly significant.

EMPLOYEE TRANSFER STRATEGY, CASE STUDY: PT KERETA API INDONESIA (PERSERO) HEAD OFFICE

2026-06-06T01:39:58+00:00

Employee transfer is an important human resource management practice in large organizations, yet its implementation often presents managerial and employee-related challenges. In state-owned enterprises, transfer strategies are intended to support organizational needs and employee career development, but empirical evidence on how these strategies operate in practice remains limited. This study examines the employee transfer strategy at the Head Office of PT Kereta Api Indonesia (Persero). Using a qualitative case study approach, data were collected through in-depth interviews with two human resource personnel and five transferred employees, supported by document analysis. Data credibility was ensured through triangulation, and thematic analysis was applied to interpret the findings. The results indicate that employee transfer strategies are formulated based on organizational needs, employee competencies, and career development considerations, and are implemented through structured administrative procedures and performance-based evaluations. However, challenges persist related to communication clarity and alignment between policy and practice. The study contributes to human resource management literature by positioning employee transfer as a dynamic strategic process rather than a purely administrative mechanism, particularly within state-owned enterprises, and offers practical insights for improving transfer effectiveness.

IMPLEMENTATION OF THE ONLINE NEW STUDENT ADMISSION PROGRAM (PPDB) AT SMK NEGERI 4 TEBING TINGGI

2026-06-07T01:40:01+00:00

This study aims to analyze the Implementation Of The Online New Student Admission Program (PPDB) At Smk Negeri 4 Tebing Tinggi is a national policy aimed at increasing transparency, accountability, and equal access to education. This study aims to analyze the implementation of the Online PPDB Program at SMK Negeri 4 Tebing Tinggi for the 2024/2025 Academic Year and to identify its supporting and inhibiting factors. This research uses a qualitative approach with a descriptive method. Data were collected through interviews, observation, and documentation. The policy implementation analysis uses the George Edward III model, which includes the aspects of communication, resources, disposition, and bureaucratic structure. The results show that the implementation of Online PPDB at SMK Negeri 4 Tebing Tinggi has generally been carried out in accordance with regulations and is quite effective in improving transparency and service efficiency. However, there are still obstacles in the form of limited digital literacy in the community, technical network disruptions, and an imbalance of interest in certain study programs. Therefore, although this policy has been implemented well, further improvements in socialization, strengthening of human resource capacity, and enhancement of supporting systems are still needed so that the objectives of Online PPDB can be optimally achieved.

IMPLEMENTATION OF THE PENTAHELIX SYNERGY MOVEMENT PROGRAM FOR THE OPTIMIZATION OF DISASTER MANAGEMENT IN NORTH SUMATRA PROVINCE (A CASE STUDY IN ASAHAN REGENCY)

2026-06-07T01:40:01+00:00

Asahan Regency is one of the regions in North Sumatra Province that has a relatively high level of disaster vulnerability, particularly hydrometeorological disasters such as floods, tornadoes, and landslides. The complexity of disaster risks requires a disaster management model that does not rely solely on the government but involves various actors in a collaborative manner. In line with the Pentahelix approach developed by Ranga and Etzkowitz (2013) and the concept of collaborative governance by Ansell and Gash (2008), the Government of North Sumatra Province has developed the Pentahelix Synergy Movement Program (SIGAP) as a cross-sectoral collaboration model in disaster management. This study aims to analyze the implementation of the SIGAP Program in Asahan Regency with a focus on collaboration between the local government and the business sector as the main actors in the initial stage of the application of the Pentahelix.This research uses a qualitative method with a descriptive approach through interview, observation, and documentation techniques. The results of the study show that collaboration between the government and the business sector in the SIGAP Program has made a tangible contribution to improving disaster management capacity, particularly in terms of funding, provision of logistics, and the acceleration of emergency response. The local government acts as the coordinator and controller of policy, while the business sector provides support through corporate social responsibility programs and operational partnerships. However, the implementation of SIGAP has not yet been optimal due to weak collaborative institutions, the absence of strong partnership regulations, limitations in the integrated disaster data system, and the low level of structured involvement of academics, communities, and the media.

THE POLICY DIRECTION OF THE REGIONAL HOUSE OF REPRESENTATIVES OF ACEH TENGAH REGENCY IN THE DISCUSSION OF THE 2025 REGIONAL REVENUE AND EXPENDITURE BUDGET IN THE HEALTH SECTOR IN ACEH TENGAH REGENCY

2026-06-07T01:40:00+00:00

This study aims to analyze the policy direction of the Regional House of Representatives of Aceh Tengah Regency (DPRK Aceh Tengah) in the discussion of the 2025 Regional Revenue and Expenditure Budget (APBK) in the health sector in Aceh Tengah Regency. The focus of the study is directed at the policy process of the DPRK in carrying out its budgeting function, as well as the internal and external factors that hinder the implementation of such policies. This study employs a qualitative approach with a descriptive method. Data collection techniques were carried out through interviews, observations, and documentation involving parties directly engaged in the discussion of the APBK, both from legislative and executive elements. The results of the study indicate that the policy of DPRK Aceh Tengah in the discussion of the 2025 APBK in the health sector has basically been implemented in accordance with the prevailing laws and regulations; however, in practice, it still encounters various obstacles. Internal inhibiting factors include limited human resources, differences in understanding among DPRK internal bodies, and weak technocratic capacity of some DPRK members. Meanwhile, external factors include executive dominance in budget management, limited space for public participation, and the dynamics of political interests in the budget discussion process. Efforts undertaken to overcome these obstacles include enhancing the capacity of DPRK members, strengthening coordination between the legislative and executive branches, and optimizing the supervisory function of the DPRK so that budget policies in the health sector are more oriented toward public interests.

IMPLEMENTATION OF THE E-CATALOG SYSTEM POLICY IN LOCAL ECONOMIC EMPOWERMENT THROUGH GOODS/SERVICES PROCUREMENT IN MEDAN CITY

2026-06-07T01:40:00+00:00

Local economic empowerment through government procurement of goods and services is an important strategy to support the growth of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of the MSME e-catalog system policy in local economic empowerment in Medan City, particularly in the food and beverage sector, as well as to identify the supporting and inhibiting factors in its implementation. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and documentation. The informants consisted of MSME actors, officials from the Electronic Procurement Service (LPSE), and personnel from the Goods and Services Procurement Division of the Medan City Government. Data analysis was conducted using an interactive model comprising data reduction, data display, and conclusion drawing. The findings indicate that the MSME e-catalog system has expanded market access and increased opportunities for local MSMEs to participate in government procurement. Supporting factors include pro-MSME government policies, the availability of a local e-catalog platform, and the commitment of some procurement officials. Meanwhile, inhibiting factors include limited policy socialization, low MSME human resource capacity, insufficient technical assistance, and the lack of optimal commitment from all regional work units to prioritize local MSME products. Based on Edward III’s policy implementation theory, communication, resources, implementers’ disposition, and bureaucratic structure are key determinants of policy effectiveness. Therefore, strengthening coordination, enhancing MSME capacity, and simplifying procedures are necessary to optimize the role of the e-catalog system as an instrument for local economic empowerment in Medan City.

THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND TECHNOLOGICAL INNOVATION ON EMPLOYEE PERFORMANCE AT THE DISTRICT INSPECTORATE. JEMBER: THE ROLE OF ORGANIZATIONAL CULTURE AS A MEDIATING VARIABLE

2026-06-07T01:40:00+00:00

This study aims to analyze the influence of transformational leadership and technological innovation on the performance of Jember Regency Inspectorate employees, with organizational culture as an intervening variable. The research used an explanatory quantitative approach by collecting data through questionnaires to Inspectorate employees. Data analysis was carried out using path analysis with the help of SmartPLS. The results of the study show that transformational leadership and technological innovation have a significant effect on employee performance and organizational culture. Organizational culture also has a significant influence on performance and is able to mediate the relationship between transformational leadership and technological innovation on employee performance. These findings confirm that the success of performance improvement is not only determined by leadership and technology, but also by the strength of an organizational culture that supports integrity, collaboration, innovation, and accountability

The Influence of Digital Marketing, Business Capital, and HR Competence on the Success of Fashion UMKM Businesses in the Medan Area District

2026-06-07T01:39:59+00:00

This study aims to examine the effects of digital marketing, business capital, and human resource competencies on the business success of fashion MSMEs in Medan Area District. The research employs a quantitative approach using a survey method with 124 MSME actors as respondents. Data were collected through questionnaires and analyzed using multiple regression analysis to test the hypotheses. The findings reveal that digital marketing, business capital, and human resource competencies each significantly influence business success both individually and simultaneously. Specifically, digital marketing has the highest contribution to business success, followed by human resource competencies and business capital. The study also finds that these three variables collectively explain a substantial proportion of the variance in business success. This research contributes to the existing literature by emphasizing the importance of integrating digital strategies, adequate capital management, and competent human resources in achieving sustainable business performance. Furthermore, the findings provide practical insights for MSME actors to enhance their competitiveness through optimizing digital marketing, improving financial management, and developing human resource capabilities, while future studies are encouraged to explore additional factors such as innovation and market orientation.

EMPLOYEE PERFORMANCE ANALYSIS AT PT PLN (PERSERO) TRANSMISSION SERVICE AND SUBSTATION UNIT (ULTG) PADANG SIDEMPUAN

2026-06-07T01:39:59+00:00

Employee performance plays a strategic role in supporting organizational operational success, particularly in the electricity sector, which requires reliability, accuracy, and continuity of service. The Transmission Service and Substation Unit (ULTG) Padang Sidempuan, as part of PT PLN (Persero), is responsible for managing transmission networks and operating substations to ensure the stability of electricity supply. This study aims to analyze employee performance and identify the factors that hinder employee performance at PT PLN (Persero) ULTG Padang Sidempuan. The research employed a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. The research informants consisted of the ULTG manager, team leaders, and technical operational employees. The results indicate that employee performance has generally been running fairly well; however, several constraints were identified, including suboptimal work motivation, inconsistent work discipline, and limited equity in training and competency development. This study concludes that improving employee performance requires management support through the fulfillment of work-related needs, strengthening of reward and supervision systems, and continuous competency development in order to enhance operational effectiveness and the quality of electricity services.

JCI Under Macroeconomic Pressure: The Moderating Role of Interest Rates on Inflation and Exchange Rates

2026-06-07T01:39:59+00:00

This study aims to analyze the effect of inflation, exchange rates, and interest rates on the Jakarta Composite Index (JCI), as well as to examine the role of interest rates as a moderating variable in these relationships. This research employs monthly time-series data from 2020-2024 obtained from the Indonesia Stock Exchange and Bank Indonesia. The analytical methods used include multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that inflation, exchange rates, and interest rates individually have a significant effect on the JCI. However, the moderation test reveals that interest rates are not able to significantly strengthen or weaken the relationship between inflation and exchange rates with the JCI. These findings suggest that the Indonesian capital market is more responsive to direct macroeconomic variables rather than the interaction effects among them. This study contributes to the literature on stock market behavior in emerging markets and provides insights for investors and policymakers in responding to global economic volatility.

THE PRINCIPLE OF ISLAH IN THE MEDIATION OF DOMESTIC DISPUTES: A COMPARATIVE STUDY OF MEDIATION IN RELIGIOUS COURTS AND DISTRICT COURTS

2026-06-08T01:40:00+00:00

This article discusses how the principle of islah is applied in domestic dispute mediation, comparing the practice of the Religious Court and the District Court. This study aims to analyze Islamic law's perspective on the concept of islah and how it is applied in mediation in both courts. The method used in this study is normative legal research, with an approach encompassing legislation, conceptual analysis, and comparative analysis. The results show that mediation in the Religious Court, both normatively and practically, applies the principle of islah, focusing on peace, welfare, and restoration of family relationships, using a religious and persuasive approach. Meanwhile, although the term islah is not explicitly mentioned in mediation in the District Court, the values of peace and justice are still implemented indirectly through mediation mechanisms based on positive law. This study concludes that the principle of islah is highly relevant for enriching the practice of domestic dispute mediation in Indonesia and can serve as a bridge to harmonize Islamic law and positive law.

THE INFLUENCE OF PRICE PERCEPTION AND RISK PERCEPTION ON PURCHASE INTENTION AND PURCHASE DECISIONS OF CUSTOMS-PAID IPHONES IN PEKANBARU

2026-06-08T01:40:00+00:00

This study aims to analyze the influence of price perception and perceived risk on purchasing decisions of customs-paid iPhones, with purchase intention as a mediating variable in Pekanbaru. The study employs a quantitative approach using Structural Equation Modeling (SEM) with AMOS to examine the relationships among variables. The sample consists of 152 respondents selected through purposive sampling. The results indicate that price perception has a positive and significant effect on purchase intention, while purchase intention has a strong and significant influence on purchasing decisions. However, perceived risk does not show a significant effect on either purchase intention or purchasing decisions. Furthermore, purchase intention is proven to act as a mediating variable that strengthens the relationship between price perception and purchasing decisions. These findings suggest that consumers tend to evaluate premium products such as iPhones based on perceived value rather than solely on price affordability or risk considerations. Therefore, businesses should focus on strengthening value-based pricing strategies and enhancing consumer purchase intention to increase purchasing decisions.

Foreign Flow And Transaction Volume Of State-Owned Enterprise Shares In Response To The Announcement Of The Establishment Of Danantara: Event Study

2026-06-09T01:40:06+00:00

This study analyzes the response of the Indonesian capital market to the announcement of the establishment of Danantara as a national sovereign wealth fund using a comparative quantitative approach and event study method. The focus of the study is on changes in foreign flow and the volume of transactions of strategic state-owned enterprises on the Indonesia Stock Exchange. Secondary data was obtained from ten strategic state-owned enterprises with an observation period before and after the announcement in February 2025. The results show a significant difference in the trading volume of strategic SOE stocks after the establishment of Danantara. In addition, foreign selling experienced a significant change, while foreign buying did not show a significant difference. These findings indicate that the announcement of Danantara's formation was perceived as important information by the market and responded to in the short term, mainly through stock trading activities, while foreign investors tended to be more cautious in adjusting their investment decisions

THE ROLE OF USER-GENERATED IMAGES AND SELLER TRUST IN SHAPING GENERATION Z PURCHASE INTENTION

2026-06-09T01:40:05+00:00

This study examines the influence of user-generated images and seller trust on purchase intention among Generation Z Shopee users in Indonesia. The rapid growth of e-commerce has increased consumers’ reliance on visual information and online seller credibility when making purchase decisions. This research applies a quantitative explanatory approach using an online survey of 101 respondents aged 18–27 who actively shop on Shopee. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the relationships between variables. The results show that user-generated images significantly enhance purchase intention by improving perceptions of product authenticity and reliability. In addition, seller trust positively influences purchase intention by reducing perceived risk and increasing confidence in online transactions. Both variables jointly contribute to shaping Generation Z’s purchasing behavior in digital marketplaces. This study provides empirical evidence on the role of visual content and trust in e-commerce decision-making, offering practical insights for online sellers to optimize review management and trust-building strategies.

COMPARATIVE ANALYSIS OF CARBON EMISSION DISCLOSURE BASED ON GRI 305 IN COAL MINING COMPANIES

2026-06-09T01:40:05+00:00

The dynamics between regulatory compliance and market orientation create complexity in carbon accounting practices. This study analyzes carbon emission disclosure strategies based on GRI 305 at PT Bukit Asam Tbk (PTBA) and PT Adaro Andalan Indonesia Tbk (AADI). Using a comparative case study method on the 2024 Sustainability Reports, this research examines how differences in ownership status influence reporting patterns. The results indicate that PTBA applies strategic readability through detailed technical disclosures to fulfill regulatory legitimacy, whereas AADI adopts a green catering approach aligned with market signaling. Despite their differing approaches, both entities demonstrate a pattern of greenhushing, characterized by minimal quantitative information on downstream Scope 3 emissions. It is concluded that reporting strategies prioritize legitimacy fulfillment and market responsiveness over comprehensive value chain transparency.

THE EFFECT OF POWER TRANSFER AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE MEDIATED BY GOOD GOVERNMENT GOVERNANCE IN REGIONAL GOVERNMENT AGENCY (OPD) OF RIAU PROVINCE

2026-06-09T01:40:04+00:00

This study aims to examine the direct and indirect influence of Transfer of power and organizational culture on employee performance, mediated by good government governance. This research was conducted at the Regional government agency (OPD) of Riau Province. A quantitative approach was used. The population in this study was 150 employees of the Regional government agency (OPD) of Riau Province. The sample was a portion of the population with relatively similar characteristics and could be considered representative of the population using the Slovin technique, thus obtaining the sample using the Slovin formula. In distributing the questionnaire, the sampling method in this study used the Stratified Random Sampling technique. The results of this study indicate that transfer of power and organizational culture have a significant influence on good government governance. Furthermore, transfer of power, organizational culture, and good government governance have a significant influence on employee performance. Furthermore, good government governance can mediate the influence of transfer of power and organizational culture on performance.

THE EFFECT OF GAMIFICATION AND ONLINE CUSTOMER REVIEW ON PURCHASING DECISION THROUGH E-SERVICE QUALITY ON THE LAZADA E-COMMERCE PLATFORM

2026-06-09T01:40:04+00:00

Indonesia's e-commerce industry is expanding quickly, which has increased rivalry among marketplace platforms, requiring strategies beyond price orientation to sustain consumer engagement and purchasing decisions. Despite growing interest in gamification and online customer reviews as digital marketing tools, empirical evidence on their simultaneous influence on purchasing decisions particularly through the mediating function of e-service quality on the Lazada platform remains scarce in regional Indonesian contexts. This research attempts to examine the effect of gamification and online customer reviews on purchasing decisions with e-service quality as a mediating variable among Lazada users in Cirebon City. A quantitative approach using PLS-SEM was employed with 165 respondents selected through purposive sampling. The results confirm that gamification (β = 0.231, p = 0.001) and online customer reviews (β = 0.513, p = 0.000) have a positive and significant effect on purchasing decisions, with the model demonstrating strong predictive power (R² = 0.684). Most importantly, e-service quality was proven to partially mediate the interaction between gamification and purchasing decisions (indirect effect = 0.086, p = 0.007), in addition to between online customer reviews and purchasing decisions (indirect effect = 0.062, p = 0.018), confirming its critical bridging role in driving consumer purchasing behavior on e-commerce platforms.

Project Management in Prototyping an Online Table Reservation System

2026-06-09T01:40:03+00:00

The rapid digital transformation in the food and beverage (F&B) industry has intensified demand for systematic and technology-driven approaches to restaurant operations, particularly in table reservation management. However, most restaurants continue to rely on manual reservation processes prone to miscommunication, double bookings, and operational inefficiency, while existing literature predominantly examines system development and project management in isolation. This study aims to design and implement a web-based online table reservation system for the F&B industry by integrating the Project Management Body of Knowledge (PMBOK) framework with the Systems Development Life Cycle (SDLC), thereby addressing the identified gap in the literature. A descriptive qualitative approach with a system development research design was employed; data were collected through observation, literature review, focus group discussions, and market analysis. The resulting system prototype incorporates features including online booking, QR-based check-in, secure digital payment, and real-time reservation management. Evaluation through scenario-based testing and User Acceptance Testing (UAT) indicates that the system reduces reservation errors, shortens waiting times, and improves user satisfaction compared to manual methods. Theoretically, this research contributes by demonstrating how PMBOK knowledge areas—including Scope, Time, Cost, Quality, and Risk Management—can be systematically mapped onto stages of digital system development. Practically, the study provides a replicable project management reference model for F&B businesses seeking to improve service quality and operational performance through structured digital transformation.

THE RELATIONSHIP BETWEEN COMMUNITY WELFARE AND CRIME IN EAST JAVA 2019-2022

2026-06-09T01:40:03+00:00

This study investigates the impact of community welfare on criminality in East Java Province. The dimensions ofized in the welfare used in this study are education, unemployment, poverty, and health. The study uses panel data collected from the Central Statistics Agency (BPS) and applies panel data regression analysis to measure the real effect of each of these socioeconomic variables on criminality. The results suggest the presence of a positive and significant impact of education on crime and of poverty, with a negative and significant effect. Employment and health indicators, on the other hand, do not show a statistically significant effect on crime. These results suggest that improving education without enough job opportunities may increase the chances of criminal behavior. At the same time, poverty continues to drive crime due to ongoing economic pressures. Overall, the study points out the need to improve the quality of education and its connection to the job market while also focusing on strategies to reduce poverty. Community-based economic empowerment is crucial in efforts to lower crime in East Java.

ORGANIZATIONAL RESILIENCE AS A MEDIATOR BETWEEN INDIVIDUAL AND GROUP RESILIENCE AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM THE BALI REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES

2026-06-10T01:40:13+00:00

This study examines the role of organizational resilience in mediating the influence of individual resilience and group resilience on organizational performance at the Bali Regional Office of the Directorate General of Taxes. The population comprised 351 employees serving as Account Representatives, Functional Tax Examiners, and State Tax Bailiffs, from which 89 respondents were selected using probability sampling with a simple random sampling technique. This research employed a quantitative design grounded in the positivist paradigm. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results indicate that individual resilience and group resilience do not have a significant direct effect on organizational performance; however, both variables significantly strengthen organizational resilience, which in turn has a significant positive effect on organizational performance. Furthermore, organizational resilience fully mediates the relationship between individual and group resilience and organizational performance, indicating that improving organizational performance in public sector institutions depends on strengthening organizational resilience systems that integrate individual and team adaptive capacities.

THE THE EFFECT OF WORK ENVIRONMENT, MOTIVATION, AND CAREER DEVELOPMENT ON EMPLOYEE JOB SATISFACTION AT BALI MANDARA EYE HOSPITAL

2026-06-10T01:40:12+00:00

This study aims to analyze the effect of work environment, motivation, and career development on employee job satisfaction at Bali Mandara Eye Hospital, Denpasar, Bali. A quantitative approach was employed using multiple linear regression analysis. The population consisted of 279 employees, with a sample of 164 respondents selected through Slovin's formula at a 5% error margin. Data were collected via structured questionnaires using a five-point Likert scale and analyzed using SPSS. The validity test showed all items had r-values above 0.1533 (r-table), and Cronbach's Alpha values exceeded 0.60, indicating reliable instruments. The results of the classical assumption tests confirmed that the data met the requirements of normality, multicollinearity, and homoscedasticity. The F-test showed a simultaneous significant effect (F = 83.514, p < 0.05), while individual t-tests revealed that work environment (t = 10.411, p < 0.001), motivation (t = 7.877, p < 0.001), and career development (t = 8.009, p < 0.001) each positively and significantly affected job satisfaction. The Adjusted R-Square of 0.603 indicates that 60.3% of job satisfaction variance is explained by the three variables. Work environment emerged as the most dominant predictor. These findings support Self-Determination Theory, Job Demands-Resources Theory, and Growth Mindset Theory, confirming the importance of an integrated approach in managing human resources in hospital settings.

Keywords: Work Environment, Motivation, Career Development, Job Satisfaction, Hospital, Bali Mandara Eye Hospital

CUSTOMER EXPERIENCE OPTIMIZATION STRATEGY IN IMPROVING CUSTOMER RETENTION IN HIGHER EDUCATION INSTITUTIONS: A CASE STUDY OF ITB STIKOM BALI JIMBARAN CAMPUS

2026-06-10T01:40:12+00:00

Competition among higher education institutions in Indonesia demands that educational organizations deliver superior learning experiences to maintain student retention. This study aims to analyze the influence of academic service quality, administrative support, campus facilities, and social interaction on student retention at ITB STIKOM Bali Jimbaran Campus. The research employs a mixed-methods approach with a sequential explanatory design, involving 250 active students from the odd semester of 2025/2026 across four study programs. Quantitative data were collected through questionnaires and analyzed using multiple linear regression, while qualitative data were obtained through in-depth interviews to strengthen empirical findings. Results indicate that all four variables significantly and positively influence student retention both partially and simultaneously, contributing 89.5 percent of the variance. Administrative support demonstrates the strongest influence, followed by academic service quality, social interaction, and campus facilities. These findings confirm that holistic customer experience, encompassing academic, administrative, facility, and social aspects, serves as a key determinant in enhancing student retention. This research contributes to the development of a customer experience model within the Indonesian higher education context and provides practical implications for higher education managers in designing comprehensive and sustainable retention strategies based on student experience.

THE ROLE OF SOCIAL MEDIA CONTENT AND FEAR OF MISSING OUT (FOMO) IN SHAPING GENERATION Z PURCHASE DECISIONS ON TIKTOK: A STUDY OF CARUMBY GORPCORE FASHION BRAND

2026-06-10T01:40:11+00:00

This study aims to examine the influence of social media content and Fear of Missing Out (FoMO) on the purchase decisions of Generation Z consumers on the TikTok platform, with a case study of the Gorpcore fashion brand Carumby. The rapid growth of TikTok as both a social media and digital commerce platform has significantly shaped consumer behavior, particularly among Generation Z, who are highly responsive to trends and digital content. This research employed a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to 105 respondents using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that both social media content and FoMO have a positive and significant effect on purchase decisions, both partially and simultaneously. Social media content was found to have a more dominant influence compared to FoMO. The coefficient of determination (R²) shows that 63.4% of the variation in purchase decisions can be explained by these variables, while the remaining 36.6% is influenced by other factors not examined in this study. In conclusion, effective social media content that is creative, informative, and engaging, combined with psychological triggers such as FoMO, plays an important role in influencing the purchase decisions of Generation Z consumers on TikTok.

THE EFFECT OF TOURIST ATTRACTIONS AND SERVICE QUALITY ON TOURIST SATISFACTION WITH DISCONFIRMATION AS A MEDIATION VARIABLE (Study on BUMDes Noyo Gimbal View Tourism)

2026-06-10T01:40:11+00:00

This study aims to analyze the influence of tourist attractions and service quality on tourist satisfaction through disconfirmation as a mediating variable at the BUMDes Noyo Gimbal View tourism destination. This research used a quantitative approach with a survey method by distributing questionnaires to tourists visiting the tourism destination. The data analysis technique used is path analysis with a stepwise regression approach and the Sobel test. The results of the study indicate that tourist attractions have a positive and significant effect on tourist satisfaction with a significant value of p < 0.001, and service quality also has a positive and significant effect on tourist satisfaction with a significant value of p < 0.001. In addition, tourist attractions influence tourist satisfaction through disconfirmation as a mediating variable with a significance value of p < 0.001, and service quality also influences tourist satisfaction through disconfirmation as a mediating variable with a significance value of p < 0.001. The findings of this study indicate that improving tourist attractions and service quality can increase tourist satisfaction through the tourism experiences perceived by visitors.

STRONGER: CROWDSOURCING STRATEGIES IN OPTIMIZING VOLUNTEER LOGISTICSTIMES OF DISASTER AND SUPPLY CHAIN

2026-06-10T01:40:10+00:00

Indonesia faces one of the highest disaster risks in the world, including floods, landslides, and volcanic eruptions. The main challenges in disaster management are delays in aid distribution, overlapping logistics, and a lack of coordination between stakeholders. This study aims to design a crowdsourcing strategy that optimizes the role of MSMEs and local communities in the volunteer logistics system during disasters through the STRONGER model (Collaborative Strategy of MSMEs and Local Communities in Optimizing Volunteer Logistics). The study used a qualitative case study approach in Bogor Regency, using in-depth interviews, observation, and document analysis. A total of 50 respondents were involved, consisting of MSMEs, volunteers, and local government officials. The results show that MSME involvement improves the efficiency of providing basic needs, while local communities act as distribution bridges and report on real needs in the field. A simple digital platform supports real-time needs mapping, although digital literacy challenges remain. The STRONGER model has proven relevant in accelerating aid distribution, strengthening cross-actor collaboration, and encouraging local economic recovery. This study recommends integrating STRONGER into regional disaster logistics policies and has important implications for sustainable development based on local potential.

THE EFFECT OF EMPLOYEE WELL-BEING AND WORK MOTIVATION ON PERFORMANCE MEDIATED BY JOB SATISFACTION

2026-06-10T01:40:10+00:00

This study aims to analyze the influence of employee well-being and work motivation on performance-mediated job satisfaction. This study uses a quantitative approach with a population of 121 civil servants of the Central Java Provincial Regional Development Planning Agency. The data was processed using SPSS software version 29. Data analysis techniques include respondent description, variable description, validity test, reliability test, F test, R2 test, t test, and Sobel test. The results of the study stated that employee well being has a positive effect on job satisfaction, work motivation has a positive effect on job satisfaction, employee well being has no effect on performance, work motivation has a positive effect on performance, job satisfaction has a positive effect on performance, job satisfaction mediates the effect of employee well-being on performance, and job satisfaction mediates the influence of work motivation on performance.

SCARCITY, TIME, AND HUMAN PURPOSE: AN ISLAMIC ECONOMIC FRAMEWORK DERIVED FROM SURAH AL-‘ASR

2026-06-10T01:40:09+00:00

The scarcity of resources, a crucial concept in conventional economics, has been a matter of debate among Muslim economists. Some of them argue that the resources available in the world are limited. Others argue that the resources provided by Allah SWT are abundant. Although studies explaining the scarcity of resources in Islam have been conducted, existing studies do not connect with the evidence found in Surah al-Asr. Imam Syafi'i stated that if Muslims contemplated the contents of this surah, its guidance would suffice them. This study aims to analyse the scarcity of resources and their allocation based on evidence found in Surah al-Asr. This study was conducted using a qualitative approach, using Surah al-Asr and its interpretation as primary data. Apart from taking the main references from tafseer books, interpretation is also carried out by involving economists and Islamic finance practitioners through interviews. The results of the study show that resources are a gift from Allah SWT to humans. Surah al-Asr explains the scarcity of resources in the form of time provided by Allah SWT in this world. Scarcity of resources need to be distributed to achieve maslahat (benefits) in the form of faith, good deeds and mutual assistance between economic agents. Thus, this study recommends a framework of thinking from the revelation taught by God to formulate the scarcity of resources and their allocation in the development of the Islamic economic system.

ANALYSIS OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) IN THE RETAIL SECTOR OF MSMES

2026-06-10T01:40:09+00:00

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face difficulties in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Many MSMEs do not understand or implement these standards effectively, which can impact the accuracy of their financial statements. Therefore, this study is crucial to determine how well retail MSMEs have implemented SAK EMKM and identify barriers. This study also aims to examine the impact of understanding and implementing SAK EMKM on MSME financial performance, identify factors that hinder its implementation, and provide practical suggestions for improving MSME compliance with generally accepted accounting standards. This study uses a mixed-method approach using surveys and interviews. Data were collected through questionnaires distributed to MSME members in the Cikeas Udik Village area, Gunung Putri District, Bogor Regency, as well as in-depth interviews with business owners and accountants. Data analysis was conducted using descriptive statistical methods and correlation tests to examine the relationship between understanding of SAK EMKM and MSME financial performance. Based on the results of a simple linear test using SPSS 26, the output shows that the calculated F value = 8.860 with a significance level of 0.006 <0.05, so the regression model can be used to predict the EMKM SAK Understanding variable or in other words there is an influence of the EMKM SAK Understanding variable (X) on the Financial Performance Variable (Y). From the summary table of the simple linear regression test, the value of the relationship/correlation (R) is 0.490 from the output, a coefficient of determination (R Square) of 0.24 is obtained, which means that the influence of the independent variable (EMKM SAK Understanding) on the dependent variable (Financial Performance) is 24%.

DETERMINANTS OF BUY NOW PAY LATER USAGE DECISIONS MEDIATED BY BEHAVIORAL CONTROL AMONG GENERATION Z IN BALI

2026-06-11T01:40:14+00:00

The rapid growth of financial technology in Indonesia has encouraged the widespread use of Buy Now Pay Later (BNPL), particularly among Generation Z. While BNPL offers convenience and flexibility in digital transactions, its use also carries risks such as overspending, payment defaults, and long-term financial pressure. This study aims to analyze the influence of financial literacy, saving orientation, tendency for social comparison, and regulatory environment on the decision to use BNPL services among Generation Z in Bali, with perceived behavioral control serving as a mediating variable. This research adopts a quantitative associative approach. The population consists of Generation Z individuals domiciled in Bali who have used BNPL services, with a sample of 400 respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed using Partial Least Squares (PLS). The findings are expected to show that financial literacy and saving orientation tend to reduce BNPL usage decisions, while tendency for social comparison and regulatory environment tend to increase them. Perceived behavioral control is also expected to play an important mediating role in explaining how cognitive, behavioral, social, and external factors shape BNPL usage decisions. This study contributes to the literature on behavioral accounting and digital financial behavior, particularly in understanding the financial decision-making patterns of Generation Z in the context of short-term digital credit in Bali.

The ROLE OF ORGANIZATIONAL COMMITMENT IN MEDIATING LEADERSHIP AND WORK CLIMATE ON EMPLOYEE PERFORMANCE AT PT PLN NUSA DAYA UL KETAPANG

2026-06-11T01:40:13+00:00

This study aims to examine the effect of leadership and work climate on employee performance, with organizational commitment acting as a mediating variable. A quantitative approach was employed, and data were collected through a survey using questionnaires. The population of this study consisted of all 395 employees of PT PLN Nusa Daya UL Ketapang. The sample was determined using a probability sampling method with a simple random sampling technique, resulting in 199 respondents based on Slovin’s formula. Prior to data collection, the research instrument was tested on 30 respondents outside the sample to ensure its validity and reliability. The results of the testing indicated that all questionnaire items were valid and reliable, making them suitable for use in this study. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS 3 software. Model evaluation was performed through outer model and inner model assessments, as well as mediation testing using the Variance Accounted For (VAF) approach. The results of the study indicate that leadership and work climate have a positive and significant effect on employee performance. In addition, leadership and work climate also have a positive and significant effect on organizational commitment. Furthermore, organizational commitment has a positive and significant effect on employee performance and is able to mediate the relationship between leadership, work climate, and employee performance.

ANALYSIS OF TECHNOLOGY ADAPTATION LEVEL AND EMPLOYEE DIGITAL COMPETENCE ON THE QUALITY OF THE FINANCIAL REPORTS (CASE STUDY: USE OF DIGITAL ACCOUNTING APPLICATIONS IN MSMES)

2026-06-11T01:40:13+00:00

The development of information technology requires organizations to adapt quickly to maintain the quality of financial reporting. This study aims to analyze the influence of the level of technology adaptation and employee digital competence on the quality of financial reports. The research method used is a quantitative approach with a causal research design. Data were collected through questionnaires distributed to employees directly involved in the financial report preparation process. The data analysis technique used multiple linear regression analysis to examine the effect of independent variables on the dependent variable. Validity, reliability, classical assumption tests, and the R2 coefficient were tested. The results of the study indicate that the level of technology adaptation does not significantly affect the quality of financial reports. This is because the sig. value of 0.46>0.05, technology acts as a supporting tool in the accounting process, the quality of financial reports is more influenced by professionalism and compliance with standard operating procedures. In addition, employee digital competence is proven to have a positive and significant influence on the quality of financial reports. Simultaneously, the level of technology adaptation and employee digital competence contribute significantly to improving the quality of financial reports reviewed from the aspects of relevance, reliability, timeliness, and comparability. The findings of this study indicate that improving the quality of financial reports is not only determined by the technology system used, but also by the ability of human resources to operate and utilize technology optimally.

THE EFFECT OF COMPENSATION AND JOB CHARACTERISTICS ON PERFORMANCE MEDIATED BY ORGANIZATIONAL COMMITMENT (A STUDY OF PEKALONGAN CITY GOVERNMENT EMPLOYEES)

2026-06-11T01:40:12+00:00

This study aims to analyze the direct and indirect effects of compensation and job characteristics on employee performance, with organizational commitment as a mediating variable. The study used a quantitative approach with a survey method. Data were collected through a questionnaire with a Likert scale of 1–7 and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, and mediation tests (Sobel test). The results showed that compensation had no effect on employee performance, while job characteristics had a positive and significant effect on employee performance. Organizational commitment was shown to partially mediate this relationship. The implication is that improving fair compensation systems and effective job design can strengthen employee commitment and improve public sector performance.

THE EFFECT OF COMPENSATION AND LEADERSHIP BEHAVIOR ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS A MEDIATING VARIABLE (Employee Study of PT PLN (Persero) UID Central Java & Special Region of Yogyakarta)

2026-06-11T01:40:12+00:00

Human resources are essential for the success of an organization, especially in improving employee performance. However, employee performance is often influenced by several organizational factors such as compensation, leadership behavior, and job satisfaction. This study examines the influence of compensation and leadership behavior on employee performance with job satisfaction as a mediating variable. The research was conducted at PT PLN (Persero) UID Central Java and the Special Region of Yogyakarta. The method used in this study is a quantitative method with a sample of 116 employees. The sampling technique was selected through simple random sampling and analyzed using the Statistical Package for the Social Science version 29. These findings reveal that compensation and leadership behaviors significantly affect employee performance and job satisfaction. Job satisfaction also has a significant effect on employee performance and partly mediates the relationship between compensation and employee performance as well as between leadership behavior and employee performance. These results suggest that fair compensation and supportive leadership behaviors can improve job satisfaction, which further contributes to improved employee performance.

MEASUREMENT OF CUSTOMER PROFITABILITY AND ANALYSIS OF CUSTOMER CHARACTERISTICS AT PT Z: A CASE STUDY OF AN ENERGY DISTRIBUTION COMPANY

2026-06-11T01:40:11+00:00

This study aims to measure customer profitability and analyze customer characteristics at PT Z, a state-owned enterprise operating in the energy distribution sector. Despite continuous growth in the number of customers, PT Z has experienced fluctuating profitability, indicating the need for a more granular, customer-level financial analysis. This research adopts a quantitative case study approach complemented by qualitative insights. Customer Profitability Analysis (CPA) is applied by systematically allocating revenues and operating costs to different customer segments using an Activity-Based Costing (ABC) approach, with electricity sales volume (kWh sold) as the primary cost driver. Customer characteristics are further analyzed based on three dimensions: profitability, significance, and strategic value. The results reveal that customer profitability at PT Z is highly heterogeneous and strongly influenced by installed capacity, consumption intensity, and tariff structure. Medium- to large-capacity customers with tariffs close to economic pricing consistently generate positive profits, while low-capacity customers across most segments tend to produce negative profit margins. Customer mapping based on the strategic, significant, and profitable dimensions shows that Type A customers—those that are strategic, significant, and profitable—represent the main value drivers of the company. Conversely, several strategic and significant customer groups remain unprofitable, reflecting the impact of regulated tariffs and public service obligations. Overall, this study demonstrates that customer profitability analysis is a crucial strategic tool for improving value-based customer management in the energy distribution industry. The proposed model provides PT Z with a more accurate basis for resource allocation, service differentiation, and policy evaluation, enabling the company to balance financial sustainability with regulatory and social responsibilities.

COMPARATIVE ANALYSIS OF THE INFLUENCE OF FINANCIAL SECTOR INCLUSION AND DEVELOPMENT ON ECONOMIC GROWTH IN DEVELOPING COUNTRIES

2026-06-11T01:40:11+00:00

This study aims to analyze and compare the influence of the financial inclusion index and the financial development index on economic growth in developing countries. The main focus of this study is to find out whether the expansion of access to finance and the strengthening of the financial sector contribute significantly to the increase in economic activity. This study uses a comparative quantitative approach with panel data covering several developing countries during the period 2015 to 2021. Data was obtained from international institutions such as the World Bank, IMF, and Global Findex. The analysis was carried out by descriptive statistical test methods, correlation tests, and regression panel data using the Fixed Effect Model (FEM). The results of the study show that financial inclusion, especially from the physical side, such as the number of bank branches, has a significant positive influence on economic growth. In contrast, the financial development index shows a negative influence in some models, indicating that an increase in financial development does not necessarily have a direct impact on growth. These findings emphasize the importance of striking a balance between inclusion and strengthening financial institutions. Further research is recommended to explore the institutional and governance factors that mediate the relationship between the financial sector and economic growth.

THE EFFECT OF BRAND IMAGE AND PROMOTION OF WINGSCARE PRODUCTS ON BUYING DECISIONS IN EAST CIREBON WITH PURCHASE INTENTION AS THE INTERVENING VARIABLE

2026-06-11T01:40:10+00:00

This study aims to analyze the effect of brand image and promotion on the buying decision of Wings Care products in East Cirebon, with purchase intention as the intervening variable. The study uses a quantitative approach with a survey method involving 109 Wings Care consumer respondents. Data were collected using a five-point Likert scale questionnaire and analyzed using multiple linear regression with validity, reliability, and classical assumption tests. The results show that brand image and purchase intention have a positive and significant effect on buying decisions, while promotion has no significant effect. Purchase intention is the most dominant variable in driving purchasing decisions. Simultaneously, all independent variables have a significant effect on purchasing decisions, thus validating the model. These findings indicate that consumers, especially millennials, are more influenced by brand image and quality perception than by short-term promotions.

THE EFFECT OF APPLICATION ERROR FREQUENCY AND DIGITAL SERVICE QUALITY ON CUSTOMER SATISFACTION WITH AT BANKS NTB SYARIAH

2026-06-11T01:40:10+00:00

This study aims to examine the effect of application error frequency and digital service quality on customer satisfaction with Islamic banking digital services, with an empirical study of Bank NTB Syariah in Indonesia. The study is based on increasing digitalization in Islamic banking services and the limited research integrating technological reliability and service quality within the Islamic banking context. The research methodology applies a quantitative approach with a survey technique involving 100 respondents who use the Bank NTB Syariah mobile banking application. Data analysis was conducted using multiple linear regression to evaluate the relationship between variables. The results show that digital service quality has a positive and significant effect on customer satisfaction (β = 0.536; p < 0.001), while application error frequency does not significantly affect customer satisfaction (β = 0.053; p = 0.548). The model explains 30.7% of the variance in customer satisfaction (R² = 0.307). These findings suggest that service speed, security, accessibility, and digital responsiveness are key factors shaping customer satisfaction perceptions. In conclusion, improving digital service quality is an essential strategy to enhance customer satisfaction, although improvements in system stability are still necessary. The implications of this research contribute to the development of more effective Islamic banking digital service strategies in Indonesia that are in line with Islamic principles.

Determinants Of Tax Employee Performance at KPP Pratama Badung Utara: The Strategic Role Of Workload, Job Satisfaction, And Work Motivation

2026-06-12T01:40:14+00:00

Public sector organisations face increasingly strong accountability demands, making employee performance an important aspect that must be maintained consistently. KPP Pratama Badung Utara, as a vertical unit of the Directorate General of Taxes, is required to demonstrate stable performance, especially on indicators related to stakeholder and customer perspectives. However, the Organizational Performance Value (NKO) data for the 2022–2024 period shows a decline in several key indicators, indicating the need for an evaluation of internal employee factors. This study examines the role of workload, job satisfaction, and work motivation in explaining variations in the performance of KPP Pratama Badung Utara employees. The study uses a quantitative approach through a survey with a Likert scale questionnaire instrument. The data were analysed using validity and reliability tests, classical assumption tests, and multiple linear regression to test the simultaneous and partial effects between variables. The results of the study indicate that workload, job satisfaction, and work motivation collectively influence employee performance. Partially, job satisfaction and work motivation are proven to be factors that drive performance improvement, while workload shows a relationship that needs to be managed proportionally so as not to reduce productivity. These findings highlight the importance of human resource management strategies in the public sector through proper workload distribution, enhancement of job satisfaction, and development of employee motivation to support sustainable organisational performance.

The Effect Of Motivation And Organizational Commitment On The Performance Of Account Representatives At Badung Utara Tax Office With Work Ethic As A Moderating Variable

2026-06-12T01:40:14+00:00

Public sector organisations are required to demonstrate optimal performance as a form of accountability to the public, particularly in delivering effective services oriented toward public interest. Account Representative (AR) performance, as the frontline of Badung Utara Tax Office, plays a strategic role in supporting taxpayer compliance and achieving state revenue targets. However, revenue realization at Badung Utara Tax Office has not yet reached the established targets. This study aims to analyze the effect of work motivation and organisational commitment on Account Representative performance at Badung Utara Tax Office, as well as to test the moderating role of work ethic. The research employs a quantitative approach using a survey method. Data were collected through questionnaire distribution to AR at Badung Utara Tax Office and analysed using statistical analysis techniques and PLS-SEM to test the relationships among variables. Work motivation and organisational commitment are positioned as independent variables, AR performance as the dependent variable, and work ethic as the moderating variable. The research results indicate that work motivation has a positive and significant effect on AR performance. Similarly, organisational commitment is proved to provide a substantial contribution to performance improvement. Furthermore, work ethic is proven to moderate the effect of work motivation on AR performance, thereby strengthening the manifestation of motivation into consistent work behaviour orientated toward public service. However, work ethic does not moderate the effect of organisational commitment on AR performance. This research is expected to provide practical contributions for human resource management within Badung Utara Tax Office to enhance employee performance sustainably.

The Effect of Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on MSME Taxpayer Compliance at the South Badung Primary Tax Office

2026-06-12T01:40:13+00:00

This study aims to analyse the effect of taxpayer awareness, tax knowledge, and tax sanctions on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers at KPP Pratama Badung Selatan. The background of this study is based on the relatively low level of MSME taxpayer compliance, as reflected in the low rate of annual tax return (SPT) reporting compared to the number of registered taxpayers. This study employs a quantitative approach with a causal-comparative research design. The population consists of all MSME taxpayers registered at KPP Pratama Badung Selatan, totalling 11,521 taxpayers, with a sample of 100 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analysed using multiple linear regression with the assistance of SPSS. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, and heteroscedasticity tests. The results indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on MSME taxpayer compliance, both partially and simultaneously. These findings suggest that improving taxpayer awareness and tax knowledge, along with the consistent and firm enforcement of tax sanctions, can enhance MSME taxpayer compliance. This study is expected to contribute to the Directorate General of Taxes in formulating more effective strategies to improve taxpayer compliance, particularly in the MSME sector.

Idle Funds of Local Governments and the Quality of Financial Management: A Narrative Literature Review of APBD Absorption Determinants in Indonesia

2026-06-12T01:40:13+00:00

The phenomenon of local government idle funds reaching IDR 234 trillion in the third quarter of 2025, coupled with APBD (Regional Budget) expenditure realization of only 65.3% of the approved ceiling as of November 2025, reflects complex structural problems in public financial management in Indonesia. This study aims to conduct a systematic narrative literature review to identify and synthesize the determinant factors affecting APBD absorption. A total of 15 articles obtained from the Emerald, Scopus, ScienceDirect, and Google Scholar databases—spanning publications from 2014 to 2026—were comprehensively reviewed. The analysis is grounded in Agency Theory (Jensen & Meckling, 1976) as the grand theory, complemented by perspectives from Public Choice Theory and Institutional Theory. The review identifies six clusters of determinant factors: (1) weaknesses in internal control systems and financial statement quality; (2) budget transparency and fiscal accountability; (3) quality of performance-based planning and budgeting; (4) procurement processes; (5) the capacity of regional financial apparatus; and (6) limitations of regional financial information systems. The phenomenon is further compounded by high dependence on central transfers, regulatory inconsistencies, and opportunistic behavior stemming from information asymmetry in the principal-agent relationship. These findings imply the need for simultaneous and systemic institutional reform to address the fiscal paradox of Indonesian local governments.

Does Corruption Threaten Foreign Investment? : A Case Study of ASEAN-1

2026-06-12T01:40:12+00:00

Foreign Direct Investment (FDI) is one of the important factors used by various countries to stimulate economic growth, as FDI provides capital for the host economy and promotes technology transfer. In addition to understanding the factors that encourage FDI inflows, identifying the factors that hinder FDI inflows in a country is equally important. Therefore, this study aims to empirically examine the role of corruption in the presence of FDI. Based on several previous studies, there are still differences in findings regarding how corruption affects FDI. Thus, this analysis specifically examines whether corruption harms or instead encourages the level of FDI in a country. This study uses secondary data from Transparency International (Corruption Perceptions Index) and the World Bank. The analysis period used in this study is from 2012 to 2024, applying a static panel method to determine the effect of corruption on FDI in 9 countries that are members of ASEAN. The results show that corruption has a significant effect on FDI, where the higher the Corruption Perceptions Index of a country, the higher the level of FDI.

Analysis of Stock Price Volatility in the Jakarta Islamic Index (JII) During the Implementation of the Trump Tariff Policy in 2025

2026-06-12T05:54:26+00:00

This study aims to analyze the phenomenon of the reciprocal tariff policy, also known as the Trump Tariff, enacted by the United States in 2025, and the response of Islamic capital market participants to this global event, observed through stock price volatility in the Jakarta Islamic Index (JII). A descriptive quantitative approach was employed to explain the results by presenting the collected data as they are, without attempting to draw generalizable conclusions. The data analysis methods used include the calculation of daily logarithmic returns, estimation of historical volatility using a 7-day rolling standard deviation, identification of tariff policy announcement dates in 2025, and visual interpretation of volatility pattern changes around that period in the observed market conditions. The results indicate that the Indonesian Islamic stock market (JII) experienced significant price fluctuations during the period of the new tariff policy under President Trump. Daily returns showed a negative tendency with an asymmetric distribution, reflecting market uncertainty in responding to global dynamics. The highest level of volatility occurred in April 2025, suggesting that the market reacted to global economic issues through increased price instability. This study demonstrates that external conditions such as tariff policies can influence market psychology and stability, even if not proven causally.

The Role Of Influencer Credibility And Electronic Word Of Mouth (E-wom) On Purchase Decisions Among TikTok Shop Users With Customer Trust As A Mediating Variabel

2026-06-12T07:47:58+00:00

The decline in public trust in social media influencers amid increasing shopping activity through TikTok Shop has given rise to a contradictory phenomenon in digital consumer behavior. This situation raises questions about the role of influencer credibility and electronic word of mouth in shaping purchasing decisions, as well as the importance of consumer trust as a link between the two. This study aims to analyze the influence of influencer credibility and electronic word of mouth on purchasing decisions with customer trust as a mediating variable. The study uses a quantitative approach with a survey method of 120 TikTok Shop users. Data analysis was performed using SEM-PLS. The results show that influencer credibility has a positive and significant effect on purchasing decisions and customer trust. Electronic word of mouth has a positive but insignificant effect on purchasing decisions, but a significant effect on customer trust. Furthermore, customer trust has a positive and significant effect on purchasing decisions and is able to mediate the influence of influencer credibility and electronic word of mouth. These findings confirm that consumer trust is a key factor in driving purchasing decisions on social commerce platforms.