Journal of Economics and Management Scienties
type: channel
description: Journal of Economics and Management Scienties is a journal published by SAFE-Network. Publish four times a year in March, June, September, and December. The aim of this journal is to provide a venue for academicians, researchers, and practitioners for publishing original research articles or review articles. The language used in this journal is English or Indonesian. The scope of the articles published in this journal deal with a broad range of topics in Social and Economics. Journal of Economics and Management Scienties is a peer-reviewed open access journal covering applied issues in micro and macroeconomics, including (but not limited to): Political Economy; Law and Economics; Environmental Economics; Innovation Economics; Health Economics; Gender Economics; International Trade & Development; Industrial Organization; International Economics; Labor Economics; Finance; Money and Banking, and Green Growth. Important Dates: Paper Submission Date: Any time Online Publication Date: Last date of March, June, September, and December.
publisher: SAFE-Network
language: en-US
publication name: Journal of Economics and Management Scienties
issn: 2655-1934
items: Performance Improvement Through Talent Management, Career Development and Education in Mantri of PT Bank Rakyat Indonesia (BRI) Tbk Teluk Betung Branch
items: Mapping Research Trend in Psychological Empowerment and Job Satisfaction in the Era of Industrial Revolution 5.0: A Bibliometric Analysis
items: Role Green Logistics Mediation in Improving Green Supply Chain Performance through Sustainable Manufacturing and Reverse Logistics
items: Penatausahaan: Integrasi Infrastruktur Teknologi Informasi dalam Model EUCS
items: The Influence of Work Life Balance and Work Motivation on Employee Job Satisfaction in the Capital Expenditure and Operational Expenditure Departments of PT Bio Farma (Persero) Bandung
items: Modeling the Dynamic Impact of TikTok Advertising Expenditure on Skincare Product Demand: Evidence from Time Series Analysis
items: Understanding Employees Intention to Stay or Leave: The Interplay of Financial Compensation, Workload, and Job Satisfaction
items: Pengaruh Kompensasi dan Kepemimpinan Transaksional terhadap Turnover Intention melalui Kepuasan Kerja di Leo Fashion Group
items: The Effect of Government Accounting Standards Understanding, Human Resource Competence, and Accounting Information Systems on Financial Reporting Quality in the Bandung City Government
items: Pentingnya Transmisi Nilai Founder pada Family Business Bidang Kesehatan
items: Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu
items: Peningkatan Kepesertaan Aktif Jaminan Sosial Ketenagakerjaan Berbasis Ketahanan Dana
items: Exploring the Accounting for Plastic Waste Processing Costs from a Sustainability Perspective
items: Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA
items: Digital Transformation and Organizational Behavior in Improving Nurse Performance: The Role of Hospital Management Information Systems, Work Discipline, and Organizational Culture
items: Pengaruh Digitalisasi Layanan terhadap Efisiensi Kerja dan Kualitas Pelayanan Karyawan Fave Hotel
items: Analisis Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen Melalui Keputusan Pembelian pada Gerai Ritel Modern Alfamart Karawaci Residence Bojong Nangka, Kelapa Dua, Kabupaten Tangerang
items: Pengaruh User Generated Content dan Aesthtetic Appeal terhadap Visit Intention pada Jiwan Coffe & Things Cirebon di kalangan Gen Z
items: Optimalisasi Instagram untuk Meningkatkan Pendapatan pada UMKM Lumpia Super di Kota Samarinda
items: Analysis of Strategies for Improving Sharia Financial Literacy in the Community: A Case Study of Aek Bilah District
items: Career Preferences of Late Millennials and Z in Indonesia: Job Mobility, Aspirations, and Value Priorities
items: The Influence of Public Sector Accounting Digitalization and Financial Apparatus Competence on Social Assistance Fund Accountability with the Role of Bureaucratic Culture as a Moderating Variable
items: Work-Life Balance Among Gen Z and Millennials: HR Strategies Involving Leave Policies, Flexible Working Hours, and Welfare Benefits
items: The Impact of Inclusive Service Experience on Social Identity and Brand Loyalty: Empirical Study of Inclusive Cafés in Urban Indonesia
items: Manajemen Tenaga Kesehatan di UPT Puskesmas Siantan Hilir Kalimantan Barat: Studi Kasus Kualitatif
items: Production Cost Analysis Using the Full Costing Method at Yabo Kopi Keliling Palu City
items: The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City
items: Digital Transformation and Carbon Emission: A Bibliometric Analysis of Global Research Trends
items: Adapting Overall Equipment Effectiveness to Evaluate Operational Performance in an Ophthalmology Outpatient Clinic
items: Keberhasilan Program MBG dalam Perspektif Manajemen Rantai Pasok: Peran Moderasi Keterlibatan UMKM terhadap Pertumbuhan Ekonomi Lokal
items: Perbandingan Kinerja Hybrid Empirical Wavelet Transform (EWT) dengan Prophet dan Holt-Winters dalam Persamaan Permintaan Menu Fast Moving untuk Optimasi Stok di Restoran Pagi Sore
items: Determinants of Financial Distress among Local Governments in Indonesia
items: Anteseden Green Intellectual Capital pada Kinerja Keuangan dan Konsekuensinya terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur di Indonesia Tahun 2022-2024)
items: Pengaruh Kepemimpinan Transformasional, Pelatihan, dan Knowledge Managemenet terhadap Kinerja Karyawan pada PT Prima Mitrajaya Mandiri
items: Strategi Peningkatan Kinerja Karyawan melalui Pelatihan dan Pengembangan Keahlian PT Mitra Andal Sejati
items: Determinants of Alumni Decisions to Pursue Further Study at Their Alma Mater: The Mediating Role of Intention on Motivation, Institutional Image, and Perceived Institutional Quality
items: Analysis of the Efficiency and Supply Chain Performance of Copra Using the FSCN Method and Sales Margin
items: Analisis Dampak ESOP Terhadap Kinerja Keuangan dan Produktivitas Karyawan PT BRI di BEI 2020-2024
items: Pencegahan Fraud melalui Perilaku Etis dan Budaya Organisasi: Mediasi Pengendalian Internal, Moderasi Religiositas pada Niat Whistleblowing
items: Job Crafting and Work Engagement: A Scientometric Mapping of Global Research Trends and Future Directions
items: Pengaruh Market Orientation terhadap Kinerja UKM Art Market dengan Innovation Capability sebagai Variabel Mediasi
items: Analysis of Factors Influencing Customers in Adopting Electricity Pumping Technology Through the Electrifying Agriculture Program at PT PLN (Persero) UP3 Ponorogo
items: The Effect of Household Consumption, Investment, and Capital Expenditure on Gross Regional Domestic Product in the Special Region of Yogyakarta Province
items: Analisis Kepuasan Konsumen terhadap Kualitas Produk Beras PT Padi Indonesia Maju pada Retail Modern XYZ di Kabupaten Mojokerto
items: Pengaruh Kualitas Layanan dan Brand Image terhadap Kepuasan Pelanggan Lion Parcel di Kota Cirebon
items: Pengaruh Electronic Word of Mouth, Fintech, dan Kualitas Produk terhadap Keputusan Pembelian (Emina Cosmetics) pada Generasi Z dengan Citra Merek sebagai Pemoderasi
items: Pengaruh Kepemimpinan Digital, Pemasaran Digital, dan Kredibilitas Influencer terhadap Purchase Intention Wardah pada Konsumen Gen Z di Indonesia dengan Citra Merek sebagai Pemoderasi
items: AI-Recommendation and UTAUT2 Factors in Shaping Consumer Attitudes and Purchase Intentions in E-Commerce
items: Pengaruh Pengetahuan Audit dan Komitmen Organisasi terhadap Kinerja Auditor dengan Pemahaman Good Governance sebagai Variabel Moderasi
items: Efisiensi Pemasaran dan Faktor–Faktor yang Memengaruhi Pilihan Saluran Pemasaran Udang Vaname

Performance Improvement Through Talent Management, Career Development and Education in Mantri of PT Bank Rakyat Indonesia (BRI) Tbk Teluk Betung Branch
type: item
description: This study investigates the influence of talent management, career development, and education on the performance of "Mantri" officers at PT Bank Rakyat Indonesia (BRI) Tbk, Teluk Betung Branch. The research addresses a significant gap in the literature concerning field level employees within microfinance banking. Using a quantitative approach with a census of 52 Mantri officers, data were collected via structured questionnaires and analyzed using multiple linear regression. The results reveal that each independent variable talent management, career development, and education has a statistically significant and positive effect on employee performance. Talent management emerged as the most dominant predictor, followed by education and career development. The simultaneous test (F-test) confirmed the model's overall significance, with an R Square value of 0.900, indicating that 90% of the variance in employee performance is explained by the three variables. These findings suggest that integrating human resource practices can substantially enhance performance outcomes, particularly in dynamic frontline roles. This study contributes empirical evidence to support the implementation of strategic HR frameworks in regional banking and underscores the necessity for performance focused talent policies tailored to microfinance service contexts.
creator: Fadlika Fadlika
creator: Yudhinanto Cahyo Nugroho
creator: Maria Septijantini Alie
creator: Hasbullah Hasbullah
creator: Eka Travilta Oktaria
creator: Desi Derina Yusda
rights: Copyright (c) 2026 Fadlika Fadlika, Yudhinanto Cahyo Nugroho, Maria Septijantini Alie, Hasbullah Hasbullah, Eka Travilta Oktaria, Desi Derina Yusda https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 801
ending page: 806
doi: 10.37034/jems.v8i3.219

Mapping Research Trend in Psychological Empowerment and Job Satisfaction in the Era of Industrial Revolution 5.0: A Bibliometric Analysis
type: item
description: In the context of Industry 5.0, which emphasizes the integration of advanced technology with human-centered values, psychological empowerment has emerged as an important factor in shaping an adaptive, flexible, and meaningful work environment. Understanding its relationship to job satisfaction is essential to improving organizational effectiveness. This study uses bibliometric analysis to map global research trends on psychological empowerment and job satisfaction. A total of 73 articles indexed in the Scopus database between 1994 and 2024 were analyzed using RStudio and VOSviewer to identify thematic patterns, keyword co-occurrence, and publication dynamics. The analysis reveals a consistent increase in academic interest in these topics over the past three decades. Psychological empowerment is often associated with increased job satisfaction, especially through mechanisms such as perceived autonomy, intrinsic motivation, self-efficacy, and workplace meaning. The co-emergence analysis further highlights a strong relationship with organizational commitment, leadership, and organizational culture. These findings confirm that in the Industry 5.0 era, synergy between technology and human empowerment is the main key in maintaining employee welfare. In addition, this research makes a practical contribution for managers in designing a more humanistic and adaptive human resource management strategy. This study also maps the direction of future research to deepen understanding of psychological dynamics in an increasingly digitized work environment.
creator: Fika Wulan Meilana Putri
creator: Sri Handari Wahyuningsih
rights: Copyright (c) 2026 Fika Wulan Meilana Putri, Sri Handari Wahyuningsih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 807
ending page: 819
doi: 10.37034/jems.v8i3.380

Role Green Logistics Mediation in Improving Green Supply Chain Performance through Sustainable Manufacturing and Reverse Logistics
type: item
description: This study aims to analyze the role of green logistics as a mediating variable in the relationship between sustainable manufacturing and reverse logistics on green supply chain performance in manufacturing companies in East Java. A quantitative approach was used through a questionnaire survey of manufacturing managers, with covariance-based Structural Equation Modeling analysis using AMOS. The measurement model was tested for validity and reliability, while the structural model was used to examine the direct and indirect influences between variables. The results show that sustainable manufacturing has a significant impact on green logistics, and green logistics has a significant positive impact on green supply chain performance. Conversely, reverse logistics has no significant impact on either green logistics or green supply chain performance, so its contribution to green supply chain performance is still limited. These findings indicate that improving green supply chain performance is more effectively achieved through the integration of sustainable manufacturing practices with green logistics rather than relying solely on reverse logistics, which is still partial and reactive. This study positions green logistics as a key mediator explaining how sustainable manufacturing and reverse logistics practices contribute to green supply chain performance in the context of developing countries.
creator: Jonathan Wibisono
creator: Timotius FCW Sutrisno
rights: Copyright (c) 2026 Jonathan Wibisono, Timotius FCW Sutrisno https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 820
ending page: 828
doi: 10.37034/jems.v8i3.371

Penatausahaan: Integrasi Infrastruktur Teknologi Informasi dalam Model EUCS
type: item
description: Penelitian ini mengkaji dan menganalisis pengaruh Sistem Informasi Pemerintah Daerah (SIPD) terhadap kepuasan pengguna. Penelitian ini dilatarbelakangi oleh masih rendahnya kualitas implementasi SIPD pada berbagai pemerintah daerah, seperti keterbatasan sinkronisasi data, kendala stabilitas sistem, dan perbedaan kompetensi pengguna. Kondisi tersebut menuntut evaluasi berbasis persepsi pengguna dengan pendekatan End User Computing Satisfaction (EUCS). Penelitian ini menggunakan metode kualitatif deskriptif dengan pengumpulan data melalui kuesioner terstruktur yang dirancang untuk menggali persepsi, pengalaman, serta tingkat kepuasan pengguna SIPD. Data diperoleh dari 80 pejabat penatausahaan keuangan dan selanjutnya dianalisis menggunakan pendekatan Partial Least Squares (PLS) melalui aplikasi SmartPLS versi 0.4. Penelitian ini juga menguji peran infrastruktur teknologi informasi sebagai variabel moderasi dalam hubungan antara SIPD dan kepuasan pengguna. Hasil penelitian menunjukkan bahwa infrastruktur TI tidak berpengaruh signifikan dalam memoderasi hubungan antara SIPD dan kepuasan pengguna. Dengan kata lain, kesiapan atau ketersediaan infrastruktur TI tidak memperkuat maupun memperlemah pengaruh SIPD terhadap kepuasan pengguna. Temuan ini dapat dijelaskan oleh karakteristik SIPD yang bersifat terpusat (cloud-based), sehingga kinerja sistem lebih bergantung pada server pusat dibandingkan dengan infrastruktur teknologi di masing-masing pemerintah daerah.
creator: Erwinsyah Erwinsyah
creator: Husnul Hatimah
creator: Arif Gunarsa
creator: Abdul Razik Luneto
creator: Phatra Anggana Djuri
creator: Abdul Hakim Mukhtar
creator: Andi Mappanyukki
rights: Copyright (c) 2026 Erwinsyah Erwinsyah, Husnul Hatimah, Arif Gunarsa, Abdul Razik Luneto, Phatra Anggana Djuri, Abdul Hakim Mukhtar, Andi Mappanyukki https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 829
ending page: 835
doi: 10.37034/jems.v8i3.312

The Influence of Work Life Balance and Work Motivation on Employee Job Satisfaction in the Capital Expenditure and Operational Expenditure Departments of PT Bio Farma (Persero) Bandung
type: item
description: Employee job satisfaction is an important aspect that reflects employees’ attitudes and evaluations of their work. Attendance data for 2024 show fluctuations in the level of employee tardiness in the Capital Expenditure and Operational Expenditure Operational Department, indicating that job satisfaction has not been consistently established. Improving employee job satisfaction can be achieved through effective management of work-life balance and support for work motivation. This study aims to examine the effect of work-life balance and work motivation on employee job satisfaction in the Capital Expenditure and Operational Expenditure Operational Department of PT Bio Farma (Persero) Bandung. This research uses a quantitative approach with multiple regression analysis methods. In addition, descriptive analysis is used to describe the conditions of work-life balance, work motivation, and employee job satisfaction based on respondents’ perceptions. Prior to hypothesis testing, the research data were first tested using classical assumption tests to ensure the feasibility of the regression model employed. The research respondents consisted of 30 employees, with data processing conducted using IBM SPSS Statistics version 27. The results indicate that partially, work-life balance has a positive effect on employee job satisfaction, and work motivation also has a positive effect on employee job satisfaction. Furthermore, simultaneously, work-life balance and work motivation have a significant impact on employee job satisfaction. The implications of this study are expected to serve as a basis for management in formulating policies to improve work-life balance and strengthen motivation in order to enhance employee job satisfaction sustainably.
creator: Eka Sartika
creator: Khaerul Rizal Abdurahman
rights: Copyright (c) 2026 Eka Sartika, Khaerul Rizal Abdurahman https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 836
ending page: 845
doi: 10.37034/jems.v8i3.382

Modeling the Dynamic Impact of TikTok Advertising Expenditure on Skincare Product Demand: Evidence from Time Series Analysis
type: item
description: This study examines the dynamic impact of TikTok advertising expenditure on skincare product demand using a time-series framework. The objective is to evaluate whether incorporating digital advertising spending as an exogenous variable improves sales forecasting accuracy on social commerce platforms. Monthly secondary data from Company X, covering shampoo and cream products sold on TikTok from October 2024 to October 2025, were analyzed. The study compares ARIMA, ARIMA with Trend, and ARIMAX models. Stationarity was tested using the Augmented Dickey–Fuller test, while model selection was based on AIC, MSE, RMSE, and MAPE. The results reveal heterogeneous demand characteristics across products. Shampoo demand shows strong persistence and relatively stable patterns, with advertising expenditure having a positive but limited incremental effect on forecasting accuracy. In contrast, cream demand is highly sensitive to advertising intensity. The ARIMAX model significantly outperforms alternative models for cream products, producing substantially lower forecast errors. These findings indicate that promotional elasticity differs across product categories. Managerially, the results suggest that promotion-driven products require tighter integration between marketing expenditure planning and operational forecasting, while habitual products may rely more on historical demand patterns. This study contributes to digital marketing and forecasting literature by empirically demonstrating the product-specific effectiveness of social media advertising within a dynamic time-series context.
creator: Inten Permata Sari
creator: Timotius FCW Sutrisno
rights: Copyright (c) 2026 Inten Permata Sari, Timotius FCW Sutrisno https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-03
publication date: 2026-04-03
starting page: 846
ending page: 859
doi: 10.37034/jems.v8i3.411

Understanding Employees Intention to Stay or Leave: The Interplay of Financial Compensation, Workload, and Job Satisfaction
type: item
description: This study aims to analyze the effects of financial compensation and workload on turnover intention, with job satisfaction serving as a mediating variable. The variables examined include financial compensation, workload, job satisfaction, and turnover intention. A quantitative approach with an associative research design was employed to empirically test the relationships and causal effects among these variables. The population consisted of all employees of PT Samwon Busana Indonesia Jepara. A total of 210 respondents were selected as the research sample using the Isaac and Michael formula at a 5% margin of error and were chosen through a simple random sampling technique. Data were collected through an online questionnaire distributed via Google Forms. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS version 3.0. The findings indicate that financial compensation has a negative and significant effect on turnover intention, whereas workload has a positive and significant effect on turnover intention. Furthermore, financial compensation positively and significantly influences job satisfaction, while workload negatively and significantly affects job satisfaction. Job satisfaction also demonstrates a negative and significant effect on turnover intention, confirming its role in reducing employees’ intention to leave the organization.
creator: Laila Shofia Ningsih
creator: Kertati Sumekar
creator: Mulyanto Mulyanto
rights: Copyright (c) 2026 Laila Shofia Ningsih, Kertati Sumekar, Mulyanto Mulyanto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-04
publication date: 2026-04-04
starting page: 860
ending page: 869
doi: 10.37034/jems.v8i3.415

Pengaruh Kompensasi dan Kepemimpinan Transaksional terhadap Turnover Intention melalui Kepuasan Kerja di Leo Fashion Group
type: item
description: The increasingly intense competition in the Indonesian fashion retail industry requires companies not only to focus on marketing strategies and product quality but also to manage human resources effectively. One of the critical problems faced by retail companies is the high level of employee turnover intention, which negatively affects operational stability, service quality, and overall organizational performance. This study aims to examine the effect of compensation and transactional leadership on turnover intention, with job satisfaction serving as a mediating variable. This research employed a quantitative explanatory approach using a survey method. The population consisted of 60 employees of Leo Fashion Group, and a saturated sampling technique was applied, in which all members of the population were included as respondents. Data were collected through structured questionnaires distributed via Google Form using a five-point Likert scale and were analyzed using multiple linear regression analysis and mediation testing with the assistance of SPSS. The results indicate that compensation has a negative but insignificant effect on turnover intention. Meanwhile, transactional leadership has a negative and significant effect on turnover intention. Other findings reveal that compensation and transactional leadership have a positive effect on job satisfaction. Job satisfaction, in turn, has a negative and significant effect on turnover intention. Furthermore, job satisfaction is proven to mediate the relationship between transactional leadership and turnover intention, but it does not mediate the effect of compensation on turnover intention.
creator: Hadziq Jauhary
creator: Suhana Suhana
rights: Copyright (c) 2026 Hadziq Jauhary, Suhana Suhana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-05
publication date: 2026-04-05
starting page: 870
ending page: 878
doi: 10.37034/jems.v8i3.387

The Effect of Government Accounting Standards Understanding, Human Resource Competence, and Accounting Information Systems on Financial Reporting Quality in the Bandung City Government
type: item
description: This research applies a quantitative causal–associative design to investigate how Public Sector Accounting Framework knowledge, Public Sector Personnel Capability, and the utilization of accounting information systems relate to the quality of financial reports in the Bandung City Government. Data were gathered primarily through questionnaire distribution, supported by interviews to enrich the analysis. The study involved 124 respondents representing financial management units within the Bandung City Government. Data processing and hypothesis testing were performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The empirical results show that, individually, Public Sector Accounting Framework knowledge and Public Sector Personnel Capability have a significant influence on financial reporting quality, whereas the accounting information system variable does not exhibit a significant standalone effect. In contrast, the simultaneous analysis confirms that all explanatory variables jointly affect the quality of financial reports. Moreover, the findings provide practical implications for assessing the institutional readiness of the Bandung City Government in anticipating future developments in financial reporting regulations.
creator: Karima Islahia Fatimah
creator: Budi Hendaris
rights: Copyright (c) 2026 Karima Islahia Fatimah, Budi Hendaris https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 879
ending page: 886
doi: 10.37034/jems.v8i3.393

Pentingnya Transmisi Nilai Founder pada Family Business Bidang Kesehatan
type: item
description: Family business research generally focuses on succession issues, while the transmission of founder values—particularly in the healthcare context—remains relatively underexplored, despite the intuition that healthcare relies heavily on trust, clinical-patient ethics, and professionalism. Organizational culture serves as a mechanism for institutionalizing founder values, maintaining consistency of service identity, professional quality, and patient trust across generations, and enabling organizational intentions to occur without the founder's direct involvement. This study aims to explore how organizational culture/founder values ​​are constructed, transmitted, and interpreted across generations in a healthcare family business. The study employs a social constructivism paradigm with a qualitative case study approach. Data were collected through semi-structured interviews with the founder, successor, second-born child, and senior manager, and analyzed using open-axial-selective coding and reflexive thematic analysis. The findings identify three core values—compassion, integrity, and excellence—that manifest interconnectedly in the clinical, business, and leadership domains. These values ​​are not mechanically replicated but rather reproduced and reinterpreted according to generational roles and contexts, ultimately becoming institutionalized as organizational culture. This process allows the organization to maintain its service identity, professional quality, and patient trust, even as the founder begins to withdraw from direct involvement.
creator: Catherine Marcia Irawan
creator: Metta Padmalia
creator: Andrea Gideon
rights: Copyright (c) 2026 Catherine Marcia Irawan, Metta Padmalia, Andrea Gideon https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 887
ending page: 894
doi: 10.37034/jems.v8i3.397

Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu
type: item
description: This study aims to analyze the effect of information technology utilization on regional financial accountability and to examine the moderating effect of human resource capacity in this relationship. The study was conducted in 30 Regional Apparatus Organizations (OPD) in Palu City, involving 60 respondents consisting of regional financial management officials. A quantitative approach was used through a survey method with purposive sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25. The results showed that the use of information technology had a positive and significant effect on regional financial accountability, as did human resource capacity. However, the results of the moderation analysis showed that human resource capacity did not act as a moderating variable in the relationship between the use of information technology and regional financial accountability. These findings indicate that both variables function as independent factors that directly affect regional financial accountability. This study is expected to contribute theoretically to the development of public sector accounting studies and provide practical considerations for local governments in improving financial management accountability through the optimization of information technology and the enhancement of human resource capacity.
creator: Astrialestari Astrialestari
creator: Rudy Usman
creator: Masruddin Masruddin
creator: Andi Mattulada Amir
rights: Copyright (c) 2026 Astrialestari Astrialestari, Rudy Usman, Masruddin Masruddin, Andi Mattulada Amir https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-07
publication date: 2026-04-07
starting page: 895
ending page: 902
doi: 10.37034/jems.v8i3.402

Peningkatan Kepesertaan Aktif Jaminan Sosial Ketenagakerjaan Berbasis Ketahanan Dana
type: item
description: Increasing employment social security coverage is a fundamental prerequisite for achieving Universal Social Security Coverage. However, the upward trend in membership, accompanied by rising claim ratios, poses significant challenges to fund sustainability. This study aims to analyze the impact of active membership coverage on the fund sustainability of BPJS Ketenagakerjaan and identify the influencing factors within the Old Age Security (JHT), Pension Security (JPN), Work Injury Security (JKK), and Death Security (JKM) programs. This research employs a quantitative method with a desk research approach, utilizing national secondary data sourced from the Actuarial and Social Security Research Deputy of BPJS Ketenagakerjaan. Data analysis was conducted using multiple linear regression via STATA software to examine the effects of several variables: number of cases, claim nominals, active participants, total contributions, and average participant age on fund sustainability. The findings reveal diverging patterns across the programs. In non-insurance schemes (JHT and JPN), the number of active participants and total cases exert a positive influence on fund sustainability. Conversely, in insurance-based schemes (JKK and JKM), the number of participants and average participant age show a negative correlation with fund sustainability. This study concludes that membership expansion must be balanced with risk management and fund sustainability strategies tailored to the specific characteristics of each program.
creator: Yayat Syariful Hidayat
creator: Popong Nurhayati
creator: Yudha Heryawan Asnawi
creator: Mohamad Rhesa Adisty
rights: Copyright (c) 2026 Yayat Syariful Hidayat, Popong Nurhayati, Yudha Heryawan Asnawi, Mohamad Rhesa Adisty https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-08
publication date: 2026-04-08
starting page: 903
ending page: 911
doi: 10.37034/jems.v8i3.370

Exploring the Accounting for Plastic Waste Processing Costs from a Sustainability Perspective
type: item
description: This study aims to explore and analyze the cost structure of plastic waste processing through a sustainability perspective. The case study was conducted at the waste processing unit of the Central Sulawesi Provincial Environmental Agency from April to December 2025, to understand the economic efficiency behind environmental conservation efforts. Using a descriptive approach with the Activity-Based Costing (ABC) method, this study identified and allocated costs based on actual resource-consuming activities. Data were collected through field observations, interviews, and operational documentation. The results indicate that the main activities include collection, sorting, production through pyrolysis, feasibility testing, and machine maintenance. With a total processing cost of IDR 44,590,100, 283.93 liters of fuel oil were produced, resulting in a production cost of IDR 157,046 per liter. The largest burden lies in collection activities. Meanwhile, the production process is heavily dominated by energy consumption. Holistically, although current production costs are relatively high, from a sustainability perspective, this initiative proves its significance in three pillars of sustainability: the environmental aspect through reducing the waste burden, the economic aspect through creating new value, and the social aspect through empowering local communities. The results of this study imply that plastic waste management has the potential to be developed sustainably through increased operational efficiency and optimization of production scale, including the use of technology in plastic waste processing.
creator: Taufik Afdal
creator: Nina Yusnita Yamin
creator: Ernawaty Usman
creator: Rahmi Syafitri
rights: Copyright (c) 2026 Taufik Afdal, Nina Yusnita Yamin, Ernawaty Usman, Rahmi Syafitri https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-08
publication date: 2026-04-08
starting page: 912
ending page: 921
doi: 10.37034/jems.v8i3.420

Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA
type: item
description: This study investigates the adoption of DANA as a primary digital payment platform among accounting students at Tadulako University. The primary objective is to analyze how Perceived Usefulness and Perceived Ease of Use determine student acceptance of financial technology using the Technology Acceptance Model (TAM) framework. The research method employs a descriptive qualitative approach designed to explore a deep understanding of user behavior. Data were gathered through in-depth, semi-structured interviews with informants selected via purposive sampling, specifically active students who are regular users of the DANA application. The data analysis process included stages of data reduction, systematic data display, and verification to ensure the validity of findings regarding students' transactional experiences. The results reveal that students attribute high functional value to the platform due to accelerated transaction processing, time optimization, and enhanced security features. Additionally, the streamlined registration process and minimalistic interface significantly reduce technical barriers for novice users. This study concludes that the perceived simplicity of the interface acts as a catalyst that reinforces the perceived functional benefits, ultimately driving widespread adoption of DANA for cashless transactions within the academic environment in accordance with TAM postulates.
creator: Ayu Safitri
creator: Rahayu Indriasari
creator: Muhammad Ilham Pakawaru
creator: Andi Ainil Mufidah Tanra
rights: Copyright (c) 2026 Ayu Safitri, Rahayu Indriasari, Muhammad Ilham Pakawaru, Andi Ainil Mufidah Tanra https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-09
publication date: 2026-04-09
starting page: 922
ending page: 927
doi: 10.37034/jems.v8i3.414

Digital Transformation and Organizational Behavior in Improving Nurse Performance: The Role of Hospital Management Information Systems, Work Discipline, and Organizational Culture
type: item
description: This study aims to analyze the effect of the implementation of Hospital Management Information Systems (HMIS), work discipline, and organizational culture on nurses' performance at the Regional Public Hospital of Landak, West Kalimantan. The study is motivated by the increasing demand for high-quality health services, requiring hospitals to be supported by effective information systems, disciplined human resources, and a strong organizational culture. This research employed a quantitative approach with a sample of 125 nurses selected using a specific sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the help of SPSS after passing validity and reliability tests. The results show that the implementation of HMIS, work discipline, and organizational culture partially have a positive and significant effect on nurses' performance. Simultaneously, the three variables also have a significant effect on nurses' performance. These findings indicate that improving nurses' performance is not only influenced by technological aspects through the implementation of HMIS, but also by disciplined work behavior and an organizational culture that supports a professional and collaborative work environment. Therefore, hospitals need to continuously strengthen the implementation of HMIS, improve work discipline, and build a conducive organizational culture to support the improvement of healthcare service quality.
creator: Herkulanus Robi
creator: Haddan Dongoran
creator: Ayu Laili Rahmiyati
rights: Copyright (c) 2026 Herkulanus Robi, Haddan Dongoran, Ayu Laili Rahmiyati https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-09
publication date: 2026-04-09
starting page: 928
ending page: 934
doi: 10.37034/jems.v8i3.422

Pengaruh Digitalisasi Layanan terhadap Efisiensi Kerja dan Kualitas Pelayanan Karyawan Fave Hotel
type: item
description: Penelitian ini bertujuan untuk menguji secara empiris pengaruh digitalisasi layanan terhadap efisiensi kerja dan kualitas pelayanan karyawan di Fave Hotel. Di era Revolusi Industri 4.0, digitalisasi menjadi pilar utama dalam mempertahankan daya saing, namun efektivitasnya sering kali terhambat oleh kesiapan sumber daya manusia. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori. Populasi yang ditetapkan adalah seluruh karyawan Fave Hotel yang terlibat langsung dalam pelayanan tamu. Dari populasi tersebut, dipilih 30 responden sebagai sampel dengan menggunakan teknik purposive sampling. Instrumen penelitian berupa kuesioner dengan 15 pernyataan yang dianalisis menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa digitalisasi layanan berpengaruh positif namun tidak signifikan terhadap efisiensi kerja karyawan (p-value 0,077), sehingga hipotesis pertama ditolak. Fenomena ini mencerminkan adanya paradoks produktivitas yang dipengaruhi oleh faktor hambatan seperti literasi digital dan technostress. Sebaliknya, digitalisasi layanan terbukti berpengaruh positif dan signifikan terhadap kualitas pelayanan (p-value 0,007), yang memperkuat dimensi teknis seperti kecepatan respons dan ketepatan informasi kepada tamu. Implikasi manajerial dari temuan ini adalah transformasi digital tidak boleh hanya bersifat teknosentris, melainkan harus diimbangi dengan peningkatan kapasitas SDM untuk menjaga keseimbangan antara efisiensi teknis dan sentuhan keramahtamahan manusiawi.
creator: Ni Kadek Sutrianingsih
creator: Armi Sulthon Fauzi
rights: Copyright (c) 2026 Ni Kadek Sutrianingsih, Armi Sulthon Fauzi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 935
ending page: 942
doi: 10.37034/jems.v8i3.408

Analisis Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen Melalui Keputusan Pembelian pada Gerai Ritel Modern Alfamart Karawaci Residence Bojong Nangka, Kelapa Dua, Kabupaten Tangerang
type: item
description: Pertumbuhan ritel modern di Indonesia mendorong persaingan ketat antar jaringan minimarket, seperti Alfamart dan Indomaret, sehingga pemahaman faktor pemasaran menjadi krusial. Tujuan dari penelitian ini adalah untuk menganalisis dampak promosi, harga, dan lokasi terhadap keputusan pembelian pelanggan terkait dengan alasan pembelian mereka di area Alfamart Karawaci Residence, yang terletak di Kabupaten Tangerang. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan 399 responden yang dipilih melalui purposive sampling. Data dikumpulkan melalui kuesioner yang valid dan reliabel, kemudian dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa promosi, harga, dan lokasi berpengaruh positif dan signifikan terhadap keputusan pembelian dan kepuasan konsumen. Harga menjadi faktor paling dominan dalam memengaruhi keputusan pembelian, sedangkan keputusan pembelian berperan utama dalam meningkatkan kepuasan konsumen. Selain itu, keputusan pembelian terbukti memediasi secara signifikan hubungan antara promosi, harga, dan lokasi terhadap kepuasan konsumen. Model memiliki kemampuan prediktif moderat-kuat dengan nilai R² sebesar 0,664 untuk keputusan pembelian dan 0,491 untuk kepuasan konsumen, serta Goodness of Fit sebesar 0,626. Penelitian ini mengimplikasikan bahwa keberhasilan strategi pemasaran dalam mendorong keputusan pembelian akan meningkatkan kepuasan konsumen secara signifikan apabila terdapat keselarasan antara ekspektasi harga dan layanan dengan manfaat nyata yang diterima konsumen selama proses berbelanja.
creator: Abu Amar
creator: Nurmin Arianto
creator: Rosa Lesmana
rights: Copyright (c) 2026 Abu Amar, Nurmin Arianto, Rosa Lesmana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-18
publication date: 2026-04-18
starting page: 943
ending page: 952
doi: 10.37034/jems.v8i3.392

Pengaruh User Generated Content dan Aesthtetic Appeal terhadap Visit Intention pada Jiwan Coffe & Things Cirebon di kalangan Gen Z
type: item
description: This study aims to analyze the influence of user generated content and aesthetic appeal on Generation Z’s visit intention toward Jiwan Coffee & Things Cirebon. The research employed a quantitative approach with an explanatory research design based on the Stimulus–Organism–Response (SOR) framework. Data were collected through questionnaires distributed to 100 Generation Z respondents in Cirebon Regency who had been exposed to digital content related to Jiwan Coffee. Multiple linear regression analysis was applied using SPSS software. The findings indicate that user generated content has a positive and significant effect on visit intention, while aesthetic appeal does not show a significant partial effect. However, both variables simultaneously have a significant influence on visit intention. The Adjusted R Square value of 0.222 shows that 22.2% of the variation in visit intention can be explained by these variables. These results suggest that authentic user-created content plays an important role in shaping trust, attraction, and imagined visiting experiences among Generation Z. Therefore, strategies to increase visit intention should prioritize optimizing user-generated content while strengthening visual aesthetic quality as a supporting stimulus in digital marketing communication for coffee shop destinations.
creator: Rihke Liestia
creator: Misbak Misbak
creator: Keke Shabrina Nurmalitasari
rights: Copyright (c) 2026 Rihke Liestia, Misbak Misbak, Keke Shabrina Nurmalitasari https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-21
publication date: 2026-04-21
starting page: 953
ending page: 960
doi: 10.37034/jems.v8i3.425

Optimalisasi Instagram untuk Meningkatkan Pendapatan pada UMKM Lumpia Super di Kota Samarinda
type: item
description: Sejalan dengan pesatnya kemajuan teknologi digital dan meningkatnya penggunaan media sosial, pemanfaatan Instagram sebagai salah satu platform utama dalam melakukan pemasaran digital kian masif dilakukan oleh para pelaku UMKM. Namun bagi sebagian pelaku usaha belum sepenuhnya memanfaatkan Instagram secara optimal, sehingga potensi media sosial sebagai sarana peningkatan pendapatan usaha belum memberikan hasil yang signifikan. Penelitian ini bertujuan untuk menganalisis optimalisasi Instagram untuk meningkatkan pendapatan pada UMKM Lumpia Super di Kota Samarinda. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian tindakan berdasarkan model Kurt Lewin yang meliputi tahap perencanaan, tindakan, observasi, dan refleksi. Strategi optimalisasi Instagram diterapkan melalui peningkatan informasi usaha pada bio dan sorotan Instagram, peningkatan responsivitas pada Direct Message, serta pembuatan dan pengunggahan konten pada feeds dan story. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, di mana efektivitas strategi diukur berdasarkan perubahan pendapatan usaha. Hasil penelitian membuktikan bahwa optimalisasi Instagram dapat memberikan kontribusi positif pada pendapatan UMKM Lumpia Super. Dengan demikian, optimalisasi Instagram dapat menjadi strategi pemasaran digital yang efektif bagi UMKM dalam meningkatkan pendapatan usaha.
creator: Almasari Aksenta
creator: Try Gita Shavira
creator: Johan Lucas Away
rights: Copyright (c) 2026 Almasari Aksenta, Try Gita Shavira, Johan Lucas Away https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-23
publication date: 2026-04-23
starting page: 961
ending page: 970
doi: 10.37034/jems.v8i3.421

Analysis of Strategies for Improving Sharia Financial Literacy in the Community: A Case Study of Aek Bilah District
type: item
description: The problem of this research is the low level of Islamic financial literacy among the community in Aek Bilah District, which is influenced by limited access to Islamic financial services, minimal education, and limited information and supporting infrastructure. This study aims to identify these obstacles and recommend effective literacy improvement strategies. The study used a descriptive qualitative method. The research location was Aek Bilah District with nine key informants, consisting of one village head, one hamlet head, two business owners, and five members of the general public. To broaden the research picture, additional respondents were also involved through questionnaire distribution. The research objects included community understanding of Islamic finance, sources of obstacles, and strategies for improving literacy in the local environment. Data collection techniques used triangulation through observation, structured in-depth interviews, documentation, and questionnaires via Google Forms. The results showed that obstacles to improving Islamic financial literacy, namely low public understanding, were influenced by limited services, educational gaps, obstacles to access to information, local cultural habits, and minimal socialization from financial institutions and the government. Therefore, the recommended strategy is to expand Islamic financial services, strengthen structured outreach, provide education based on age and education level segments, and involve religious and community leaders.
creator: S Ritonga Ari Putri
creator: Nurwani Nurwani
creator: Laylan Syafina
rights: Copyright (c) 2026 S Ritonga Ari Putri, Nurwani Nurwani, Laylan Syafina https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-26
publication date: 2026-04-26
starting page: 971
ending page: 977
doi: 10.37034/jems.v8i3.431

Career Preferences of Late Millennials and Z in Indonesia: Job Mobility, Aspirations, and Value Priorities
type: item
description: This study examines differences in career preferences between Generasi 90-an (late Millennials, 1990–1996) and Generation Z (1997–2005) in Indonesia, focusing on job mobility, aspirations, and value priorities. Drawing on national surveys, industry reports, and recent scholarly literature (2022–2026), the findings indicate that generational orientations are shaped by distinct socio-economic experiences. Generasi 90-an tend to prefer stable and linear career paths, prioritizing financial security, organizational commitment, and structured advancement within formal sectors such as corporations, civil service, and state-owned enterprises. In contrast, Generation Z exhibits higher job mobility, with average tenure of 1–2 years, alongside greater acceptance of hybrid work and gig-based arrangements. This cohort places stronger emphasis on work-life balance, personal development, and intrinsic motivation. Although both groups value competitive compensation, Generation Z integrates well-being and alignment of personal values more explicitly into career decisions. Evidence from Surakarta also suggests variations across regions and definitions. These findings underscore the importance of adaptive talent management strategies, including flexible career pathways, hybrid work systems, and cross-generational engagement to sustain workforce effectiveness.
creator: Sulastri Sulastri
creator: Mira Yona
creator: Hanafi Siregar
creator: Hary Rangga
creator: Nuur Faris Akram
rights: Copyright (c) 2026 Sulastri Sulastri, Mira Yona, Hanafi Siregar, Hary Rangga, Nuur Faris Akram https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-27
publication date: 2026-04-27
starting page: 978
ending page: 984
doi: 10.37034/jems.v8i3.433

The Influence of Public Sector Accounting Digitalization and Financial Apparatus Competence on Social Assistance Fund Accountability with the Role of Bureaucratic Culture as a Moderating Variable
type: item
description: This study aims to analyze the influence of public sector accounting digitalization and financial apparatus competency on the accountability of social assistance funds, with bureaucratic culture as a moderating variable. The approach used is quantitative with associative research type. The data used consists of primary and secondary data. Primary data was obtained by distributing questionnaires to 34 respondents who are apparatus at the Social Service of Parigi Moutong Regency involved in the management of social assistance funds, while secondary data was obtained from related documents at the agency. The data analysis technique used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of WarpPLS software. The results of the study indicate that public sector accounting digitalization does not significantly affect the accountability of social assistance funds. The competence of financial apparatus has a positive and significant effect on accountability. Bureaucratic culture does not act as a moderating variable in the relationship between accounting digitalization and financial apparatus competency on accountability. This study shows that increasing accountability in the management of social assistance funds is more influenced by the quality of human resources than by the implementation of digital systems. This finding emphasizes the importance of strengthening apparatus competency in supporting accountable public financial management.
creator: Mutmainah Mutmainah
creator: Rudy Usman
creator: Muhammad Din
creator: Lucyani Meldawati
rights: Copyright (c) 2026 Mutmainah Mutmainah, Rudy Usman, Muhammad Din, Lucyani Meldawati https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-28
publication date: 2026-04-28
starting page: 985
ending page: 993
doi: 10.37034/jems.v8i3.438

Work-Life Balance Among Gen Z and Millennials: HR Strategies Involving Leave Policies, Flexible Working Hours, and Welfare Benefits
type: item
description: Work-life balance has become a critical priority for young employees, particularly Millennials and Generation Z. This study presents a systematic literature review examining Human Resource (HR) strategies focused on leave policies, flexible working hours, and welfare benefits to support work-life balance among young workers. Following the PRISMA guidelines, the review synthesizes recent empirical and conceptual studies published between 2019 and 2025. The findings indicate that integrated implementation of flexible leave arrangements (including mental health days), hybrid and flextime schedules, and comprehensive wellness benefits significantly reduces burnout, enhances job satisfaction, improves retention, and increases productivity. However, the effectiveness of flexible working arrangements depends on complementary supports such as adequate allowances and clear boundary-setting mechanisms. The discussion further reveals that these three HR policies create synergistic effects when implemented holistically, while isolated or poorly supported practices may inadvertently heighten work-life conflict rather than alleviate it. Moreover, the review underscores important contextual nuances in emerging economies like Indonesia, where infrastructural limitations and organizational culture significantly influence policy outcomes. This review provides actionable insights for HR practitioners in Indonesia to design more adaptive and generation-sensitive policies that align with post-pandemic work realities and the evolving expectations of the younger workforce.
creator: Milawati Milawati
creator: Hanafi Siregar
creator: Mira Yona
creator: Muhammad Farhan Nasution
creator: Siti Khairani
rights: Copyright (c) 2026 Milawati Milawati, Hanafi Siregar, Mira Yona, Muhammad Farhan Nasution, Siti Khairani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-04-28
publication date: 2026-04-28
starting page: 994
ending page: 1002
doi: 10.37034/jems.v8i3.435

The Impact of Inclusive Service Experience on Social Identity and Brand Loyalty: Empirical Study of Inclusive Cafés in Urban Indonesia
type: item
description: This study examines the influence of inclusive service experiences on the formation of social identity and consumer brand loyalty at the inclusive cafe Sunyi Coffee in the context of urban Indonesian society. Based on Social Identity Theory and the concept of inclusive service, this study uses a descriptive qualitative approach with an interpretative paradigm. Data were collected through bold semi-structured interviews with seven participants consisting of customers and members of the disabled community, selected using a snowball sampling technique until data saturation was achieved. Data analysis was conducted using NVivo 12 through the stages of open coding, axial coding, and selective coding, and supported by visualizations in the form of word clouds, cluster analysis, tree maps, and matrix coding. The results identified six main themes: inclusive service systems (recruitment of staff with disabilities and use of sign language), service experiences (educational and reflective), cafe appeal, interest in inclusive concepts, social impact, and social values ​​(equality and empathy). The findings indicate that inclusive service experiences encourage the formation of pro-inclusion social identities and increase value-based brand loyalty through social resonance, not solely functional aspects. Theoretically, this research enriches the literature on inclusive services with the Indonesian narrative context; practically, it offers guidance for social businesses to integrate inclusivity into socio-economic shift strategies.
creator: Dea Ananda Tiaranurlaisya
creator: Andi Azhar
creator: Yu-Te Tu
creator: Yinghuei Chen
rights: Copyright (c) 2026 Dea Ananda Parno https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 1003
ending page: 1012
doi: 10.37034/jems.v8i3.428

Manajemen Tenaga Kesehatan di UPT Puskesmas Siantan Hilir Kalimantan Barat: Studi Kasus Kualitatif
type: item
description: Masalah utama dalam penelitian ini adalah pengelolaan sumber daya manusia (SDM) di UPT Puskesmas Siantan Hilir yang belum optimal, yang dipengaruhi oleh keterbatasan jumlah tenaga kesehatan, ketidakseimbangan distribusi beban kerja, serta tantangan dalam digitalisasi pelayanan. Penelitian ini bertujuan untuk menganalisis strategi manajemen SDM yang mencakup perencanaan, pengorganisasian tugas, pelaksanaan strategi, serta monitoring dan evaluasi. Penelitian menggunakan desain studi kasus kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi, dan telaah dokumen. Data dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa perencanaan SDM telah dilakukan secara formal melalui analisis jabatan dan analisis beban kerja untuk memperkirakan kebutuhan tenaga ideal, serta didukung oleh perencanaan operasional seperti penjadwalan, rotasi tugas, dan pemanfaatan sistem digital. Pengorganisasian diterapkan melalui sistem berbasis klaster dan kompetensi, yang mendukung koordinasi kerja namun juga menimbulkan multitasking akibat keterbatasan jumlah tenaga. Pelaksanaan strategi ditandai oleh fleksibilitas dan koordinasi adaptif yang tinggi, sehingga pelayanan tetap berjalan dan tercipta lingkungan kerja yang kolaboratif. Namun demikian, masih terdapat kesenjangan antara perencanaan kebutuhan tenaga dan realisasi formasi, yang berdampak pada ketidakseimbangan beban kerja, meningkatnya risiko kelelahan kerja, serta belum optimalnya pemanfaatan sistem digital. Mekanisme monitoring dan evaluasi telah tersedia, tetapi masih perlu diperkuat. Kesimpulannya, optimalisasi manajemen SDM di puskesmas memerlukan perencanaan berbasis data, struktur organisasi yang adaptif, serta penyesuaian distribusi tenaga sesuai dengan beban kerja aktual guna menjamin keberlanjutan pelayanan.
creator: Indry Nurafsari
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Indry Nurafsari, Purwadhi Purwadhi, Yani Restiani Widjaja https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-05
publication date: 2026-05-05
starting page: 1013
ending page: 1018
doi: 10.37034/jems.v8i3.366

Production Cost Analysis Using the Full Costing Method at Yabo Kopi Keliling Palu City
type: item
description: This study aims to analyze the determination of production costs at Yabo Kopi Keliling using the full costing method, in order to evaluate comprehensive cost calculations and identify cost management practices in a mobile coffee business. This study employed a descriptive qualitative approach, with data collected through direct observation, in-depth interviews, and documentation related to raw material costs, direct labor costs, and manufacturing overhead costs. Data analysis was conducted systematically through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that the full costing method enables business owners to obtain comprehensive and accurate production cost calculations, encompassing all fixed and variable cost components. This cost information is utilized to control operational expenses, assess production efficiency, and support strategic decision-making in business management. Overall, the findings confirm that the full costing method is effective as a tool for improving production cost efficiency and supporting the operational sustainability of mobile coffee businesses. Furthermore, the implementation of this method assists the owner in establishing more competitive and precise pricing strategies to optimize profit margins. The detailed cost breakdown also minimizes the risk of financial leakage caused by overlooked indirect expenses common in micro-enterprises.
creator: Rio Bagas Maulana
creator: Sugianto Sugianto
creator: Abdul Kahar
creator: Latifah Sukmawati Yuniar
rights: Copyright (c) 2026 Rio Bagas Maulana, Sugianto Sugianto, Abdul Kahar, Latifah Sukmawati Yuniar https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-05
publication date: 2026-05-05
starting page: 1019
ending page: 1026
doi: 10.37034/jems.v8i3.442

The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City
type: item
description: This study investigates how far accounting knowledge, business experience, business mentoring influence the use of accounting information MSMEs in Palu City. This study employs a quantitative approach using a survey method, in which data were collected through structured questionnaires distributed to respondents. The collected data were then analyzed using multiple linear regression techniques to examine the relationships between variables. The research subjects consist of 35 Micro, Small, and Medium Enterprises (MSMEs) operating in Palu City, which were selected based on purposive sampling criteria to ensure their relevance to the research objectives. Furthermore, data processing and statistical analysis were carried out using IBM SPSS Statistics version 27. The study shows that accounting knowledge positively and significantly contributes to the use of accounting information, indicating that a stronger understanding of accounting concepts encourages MSME actors to utilize financial data more effectively. In contrast, prior entrepreneurial business experience does not show a significant influence, suggesting that business longevity does not necessarily translate into better use of accounting information without adequate financial literacy. Meanwhile, business mentoring demonstrates a significant, revealing the essential role of external support in fostering better financial practices. These findings imply that efforts to enhance accounting information is used by MSMEs should focus on strengthening accounting knowledge and providing continuous business mentoring.
creator: Cahya Bilqis Syahrani
creator: Muhammad Ilham Pakawaru
creator: Ernawaty Usman
creator: Muliati Muliati
rights: Copyright (c) 2026 Cahya Bilqis Syahrani, Muhammad Ilham Pakawaru, Ernawaty Usman, Muliati Muliati https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-09
publication date: 2026-05-09
starting page: 1027
ending page: 1033
doi: 10.37034/jems.v8i3.448

Digital Transformation and Carbon Emission: A Bibliometric Analysis of Global Research Trends
type: item
description: This study aims to map the development, publication trends, and intellectual structure of the literature on digital transformation and carbon emissions in the context of corporate sustainability. The method used is a bibliometric analysis of scientific publications indexed in the Scopus database. Data collection was conducted through a keyword-based search strategy with restrictions on the field of study, document type, and language, resulting in 165 documents analyzed. The results indicate a significant increase in the number of publications since 2021, suggesting growing academic attention to the role of digital transformation in the management and reporting of carbon emissions, as well as efforts to support corporate sustainability. Additionally, the analysis revealed that digital transformation is increasingly viewed as a strategic factor in enhancing the transparency and accountability of information related to carbon emissions. Theoretically, this study enriches the literature on the relationship between digital transformation and carbon performance and opens opportunities for the development of research models, particularly in the context of developing countries. Practically, these findings provide a comprehensive overview for researchers and research institutions in identifying future research directions, trends, and opportunities. The novelty of this study lies in the bibliometric approach used to systematically map the relationship between digital transformation and carbon emissions management.
creator: Sifa Rhodatul Jannah Subagio
creator: Andri Prastiwi
rights: Copyright (c) 2026 Sifa Rhodatul Jannah Subagio, Andri Prastiwi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 1034
ending page: 1044
doi: 10.37034/jems.v8i3.447

Adapting Overall Equipment Effectiveness to Evaluate Operational Performance in an Ophthalmology Outpatient Clinic
type: item
description: Ophthalmology services are facing increasing operational pressures globally due to factors like aging populations and the rising prevalence of eye conditions such as cataracts and glaucoma. Operational inefficiencies, including long waiting times, clinic congestion, and process variability, negatively affect patient care quality and service capacity. To evaluate the operational performance of Mojoagung Eye Clinic using the Overall Equipment Effectiveness (OEE) framework, adapted for outpatient ophthalmology services, and identify the main operational bottleneck. A quantitative descriptive-evaluative study was conducted at Mojoagung Eye Clinic, Indonesia, over a six-month period (September 2025 to February 2026). OEE, comprising three core dimensions, availability, performance, and quality was applied to assess daily clinic operations. Data were collected from clinic records, direct observation, and structured managerial interviews. The clinic’s OEE improved from 40% in September 2025 to 71% in February 2026. Performance showed the greatest improvement (+32 percentage points), while availability remained stable, and quality remained consistently high (96-98%). Despite improvements, performance remained the weakest component, indicating it as the main operational bottleneck. Performance improvement is critical to enhancing operational effectiveness in the clinic. The clinic should focus on optimizing service speed through better patient flow management, real-time monitoring, and extended service hours to reduce bottlenecks and improve overall efficiency.
creator: Timotius Dwi Kurnianto
creator: Timotius Febry Christian Wahyu Sutrisno
rights: Copyright (c) 2026 Timotius Dwi Kurnianto, Timotius Febry Christian Wahyu Sutrisno https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 1045
ending page: 1055
doi: 10.37034/jems.v8i3.446

Keberhasilan Program MBG dalam Perspektif Manajemen Rantai Pasok: Peran Moderasi Keterlibatan UMKM terhadap Pertumbuhan Ekonomi Lokal
type: item
description: This study aims to analyze the impact of supply chain management on the success of the Free Nutritious Food Program (MBG), with the involvement of SMEs as a moderating variable. The research approach used is a quantitative approach with a Likert scale 1-5 questionnaire survey administered to 290 SME actors involved in the MBG supply chain in Jombang Regency. The collected data was then analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that supply chain management has a positive and significant impact on the success of the MBG program, while the involvement of SMEs also shows a positive and significant influence on the program's success. Furthermore, the involvement of SMEs has been proven to moderate the relationship between supply chain management and the success of the MBG program, highlighting that a high level of SME involvement can strengthen the effectiveness of supply chain management in achieving program goals. These findings indicate that effective supply chain management and active SME participation are crucial factors that mutually support the success of MBG program implementation, which in turn can promote inclusive local economic growth.
creator: Mochammad Haris Firdaus
creator: J E Sutanto
rights: Copyright (c) 2026 Mochammad Haris Firdaus, J E Sutanto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-14
publication date: 2026-05-14
starting page: 1056
ending page: 1066
doi: 10.37034/jems.v8i3.456

Perbandingan Kinerja Hybrid Empirical Wavelet Transform (EWT) dengan Prophet dan Holt-Winters dalam Persamaan Permintaan Menu Fast Moving untuk Optimasi Stok di Restoran Pagi Sore
type: item
description: The imbalance in raw material inventory due to fluctuations in demand for fast-moving menu items is a major challenge for restaurants in operational efficiency. This study aims to determine the most accurate forecasting method to predict demand for nine fast-moving menu items at the Pagi Sore Pemuda Restaurant to optimize inventory control. Using monthly sales transaction data from April 2025 to February 2026, the study applies four forecasting methods: Prophet, Holt-Winters, EWT-Prophet, and EWT-Holt-Winters with a time series forecasting design. Accuracy is measured using the Mean Absolute Percentage Error (MAPE) with a training data division (the first nine months) and testing (the last two months). The results show that the EWT-Prophet method provides the best performance with an average MAPE of 14.02%, outperforming the standard Prophet (15.53%), EWT-Holt-Winters (30.75%), and Holt-Winters (90.61%). Eight menu items achieved good to excellent accuracy (MAPE<20%), with Beef Minced Curry being the most accurate (9.25%) and Mashed Sweet Potato being fairly accurate (21.22%). The three-month forecast (March-May 2026) identified a downward trend across all menu items compared to the previous period, ranging from 6.3% to 27.2%. The three main menu items (Ayam Pop, Rendang, Gulai Tunjang) remained dominant, contributing more than 80% of total sales. These findings provide a quantitative basis for management to adjust the volume of raw material purchases per menu, reduce food waste, and improve overall inventory control efficiency.
creator: Ari Faturrahman
creator: Timotius FCW Sutrisno
rights: Copyright (c) 2026 Ari Faturrahman, Timotius FCW Sutrisno https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-15
publication date: 2026-05-15
starting page: 1067
ending page: 1082
doi: 10.37034/jems.v8i3.437

Determinants of Financial Distress among Local Governments in Indonesia
type: item
description: The study aims to analyze the factors influencing financial distress in provincial governments in Indonesia, with a focus on financial independence, expenditure efficiency, and solvency. This research employs a quantitative approach using panel data from provincial governments in Indonesia for the period 2021–2024. Panel data regression is used as the main analytical tool, with the fixed effect model selected based on the results of the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that financial independence is associated with a decrease in the level of financial distress, while expenditure efficiency and solvency are associated with an increase in financial pressure. These results suggest that the internal capacity of local governments to generate revenue and manage financial obligations plays a crucial role in maintaining fiscal stability. This study emphasizes the importance of improving the quality of regional expenditure and strengthening fiscal capacity to reduce financial pressure on local governments.
creator: Aliffia Dewi Syahda
creator: Fajar Syaiful Akbar
rights: Copyright (c) 2026 Aliffia Dewi Syahda, Fajar Syaiful Akbar https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-21
publication date: 2026-05-21
starting page: 1083
ending page: 1089
doi: 10.37034/jems.v8i3.464

Anteseden Green Intellectual Capital pada Kinerja Keuangan dan Konsekuensinya terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur di Indonesia Tahun 2022-2024)
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh green intellectual capital yang terdiri atas Green Human Capital (GHC), Green Structural Capital (GSC), dan Green Relational Capital (GRC) terhadap nilai perusahaan dengan kinerja keuangan yang diproksikan melalui Return on Investment (ROI) sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 205 observasi setelah eliminasi data outlier. Analisis data meliputi statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji simultan, uji parsial, dan uji sobel untuk menguji peran mediasi. Hasil penelitian menunjukkan bahwa green human capital dan green relational capital berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan green structural capital tidak berpengaruh signifikan. Return on investment juga terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, return on investment mampu memediasi pengaruh green human capital dan green relational capital, namun tidak pada green structural capital. Temuan ini mengindikasikan bahwa peningkatan nilai perusahaan lebih efektif dicapai melalui penguatan sumber daya manusia berwawasan lingkungan, hubungan eksternal yang berkelanjutan, serta peningkatan kinerja keuangan. Penelitian ini menegaskan pentingnya pengelolaan green intellectual capital secara strategis dalam meningkatkan nilai perusahaan.
creator: Arum Azahrah
creator: Abdul Kahar
creator: Muliati Muliati
creator: I Putu Edi Darmawan
rights: Copyright (c) 2026 Arum Azahrah, Abdul Kahar, Muliati Muliati, I Putu Edi Darmawan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-23
publication date: 2026-05-23
starting page: 1090
ending page: 1104
doi: 10.37034/jems.v8i3.457

Pengaruh Kepemimpinan Transformasional, Pelatihan, dan Knowledge Managemenet terhadap Kinerja Karyawan pada PT Prima Mitrajaya Mandiri
type: item
description: The dynamics of an increasingly competitive job market require companies to continuously develop the performance of each employee to enhance success rates. Various factors can influence employee performance, including transformational leadership, training, and knowledge management. This study was conducted to identify and examine the influence of transformational leadership, training, and knowledge management on employee performance at PT Prima Mitrajaya Mandiri. This study employed a quantitative approach, with data collected through a questionnaire administered to employees. The study population comprised all 147 employees of PT Prima Mitrajaya Mandiri. Simple random sampling was used to select the sample. The sample size was determined using the Slovin formula with a 10% margin of error, resulting in 60 respondents. Data processing and analysis in this study were performed using SPSS version 26, which included tests of classical assumptions such as normality, multicollinearity, and heteroscedasticity, followed by multiple linear regression analysis, t-tests, and the coefficient of determination (R²). The study found that transformational leadership and training have a positive but insignificant effect on employee performance. Meanwhile, knowledge management has a positive and significant effect on employee performance. It is hoped that these findings will serve as a reference for management in optimizing knowledge management to improve employee performance.
creator: Rofik Aji Laksono
creator: Kusuma Chandra Kirana
creator: Eko Yulianto
rights: Copyright (c) 2026 Rofik Aji Laksono, Kusuma Chandra Kirana, Eko Yulianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-24
publication date: 2026-05-24
starting page: 1105
ending page: 1111
doi: 10.37034/jems.v8i3.466

Strategi Peningkatan Kinerja Karyawan melalui Pelatihan dan Pengembangan Keahlian PT Mitra Andal Sejati
type: item
description: Penelitian ini bertujuan untuk menganalisis strategi pelatihan dan pengembangan keahlian dalam meningkatkan kinerja karyawan pada PT Mitra Andal Sejati Lombok, serta mengidentifikasi kendala yang dihadapi dan upaya yang dilakukan untuk mengatasinya. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan dalam penelitian ini terdiri dari 4 orang karyawan SPG/SPB dan 1 orang atasan (leader). Hasil penelitian menunjukkan bahwa pelatihan dan pengembangan keahlian memberikan dampak positif terhadap peningkatan kemampuan karyawan, yang ditunjukkan melalui peningkatan hasil post-test dibandingkan pre-test. Namun demikian, kinerja karyawan di lapangan masih belum optimal dalam mencapai target penjualan, yang disebabkan oleh ketidaksesuaian implementasi jobdesc, keterbatasan pelatihan yang masih didominasi secara online, sistem kerja shift, serta keterbatasan jumlah trainer. Kendala tersebut berdampak pada kurang efektifnya proses pelatihan, terutama dalam hal komunikasi, pengawasan, dan pemahaman materi oleh karyawan. Upaya yang dapat dilakukan untuk mengatasi permasalahan tersebut antara lain dengan melakukan pelatihan secara tatap muka, menambah jumlah trainer, serta meningkatkan koordinasi dengan pihak toko. Dengan demikian, pelatihan dan pengembangan keahlian yang dilakukan secara berkelanjutan dan optimal diharapkan dapat meningkatkan kinerja karyawan secara maksimal serta mendukung pencapaian tujuan perusahaan.
creator: Ni Wayan Ratmi Giarini
creator: Ni Nengah Sukendri
creator: I Gede Bayu Wijaya
rights: Copyright (c) 2026 Ni Wayan Ratmi Giarini, Ni Nengah Sukendri, I Gede Bayu Wijaya https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 1112
ending page: 1119
doi: 10.37034/jems.v8i3.434

Determinants of Alumni Decisions to Pursue Further Study at Their Alma Mater: The Mediating Role of Intention on Motivation, Institutional Image, and Perceived Institutional Quality
type: item
description: This study aims to analyze the factors influencing alumni decisions to pursue postgraduate studies by emphasizing the mediating role of intention. This research is motivated by a gap in previous studies, which generally position institutional image as a primary factor in higher education selection, yet remain limited in examining decisions to continue studies within the same institution, particularly in the context of alumni who already have direct experience with the institution. In addition, the declining proportion of alumni continuing their studies at their alma mater further underlines the importance of this study. A quantitative approach was employed, with data collected through a survey of 105 undergraduate alumni from a private university in East Java. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that study motivation and perceived institutional quality have a significant effect on the intention to pursue further studies, while institutional image does not have a significant effect. Furthermore, intention significantly influences the decision to pursue postgraduate studies, whereas the direct effects of study motivation, institutional image, and perceived institutional quality on the decision are not significant. These findings indicate that intention plays an important mediating role in the decision-making process to pursue further studies. The study suggests that higher education institutions should focus more on enhancing student motivation and engagement rather than relying solely on institutional image.
creator: Rehulina Desviora Sitepu
creator: Metta Padmalia
rights: Copyright (c) 2026 Rehulina Desviora Sitepu, Metta Padmalia https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 1120
ending page: 1129
doi: 10.37034/jems.v8i3.470

Analysis of the Efficiency and Supply Chain Performance of Copra Using the FSCN Method and Sales Margin
type: item
description: This study aims to analyze the performance and efficiency of the copra supply chain in Ongka Malino Subdistrict, Parigi Moutong Regency. The analysis method used is the Food Supply Chain Network (FSCN) approach to examine the supply chain structure as well as the flow of products, information, and finances, combined with a marketing efficiency analysis through the calculation of marketing margins, farmers’ share, and the profit-to-cost ratio. The results identified three marketing channels: Channel I (Farmer → Collector → Wholesaler → Distributor), Channel II (Farmer → Wholesaler → Distributor), and Channel III (Farmer → Distributor). The findings indicate that Channel III is the most efficient channel, with the highest farmer’s share of 66.67% and the lowest total marketing margin of Rp6,000.00/kg. Conversely, Channel I has a farmer’s share of 44.44%, which falls below the 50% efficiency standard, making it less efficient due to the length of the distribution chain. Although in Channel III farmers bear independent transportation costs of Rp800.00/kg, they still earn the highest profit of Rp9,500.00/kg. Simplifying the supply chain has proven to increase farmers’ income and economic efficiency.
creator: I Gede Rendi Septian Parwanto
creator: Fatlina Zainuddin
creator: Suryadi Hadi
creator: Kadek Agus Dwiwijaya
rights: Copyright (c) 2026 I Gede Rendi Septian Parwanto, Fatlina Zainuddin, Suryadi Hadi, Kadek Agus Dwiwijaya https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 1130
ending page: 1140
doi: 10.37034/jems.v8i3.453

Analisis Dampak ESOP Terhadap Kinerja Keuangan dan Produktivitas Karyawan PT BRI di BEI 2020-2024
type: item
description: This study analyzes the impact of the Employee Stock Ownership Plan (ESOP) on the financial performance and employee productivity of PT Bank Rakyat Indonesia (Persero) Tbk during the 2020–2024 period, employing a descriptive quantitative approach. Financial performance was measured via Return on Assets (ROA) and Return on Equity (ROE), while productivity was measured using operating income per employee. Analytical methods included descriptive statistics, a one-sample t-test, simple linear regression, and Pearson correlation analysis. Statistical results indicate that: (1) ROA and ROE did not differ significantly from national banking industry benchmarks (t-ROA=1.094, p=0.335; t-ROE=1.543, p=0.198; p>0.05), indicating financial performance stability; (2) the employee productivity trend showed a significant increase (β=73.644; R²=0.787; p=0.045), with a Pearson correlation of r=0.887 (p=0.045) and absolute growth of 96.90%-rising from IDR 334.12 million (2020) to IDR 658.02 million per employee (2024). These findings confirm hypotheses H1 and H2, support Agency Theory and Human Capital Theory, and imply that the ESOP serves as a strategic mechanism for corporate governance and human capital development in the post-pandemic recovery era.
creator: Ramlah Ramlah
creator: Sugianto Sugianto
creator: Fikry Karim
creator: Ilham Pakawaru
rights: Copyright (c) 2026 Ramlah Ramlah, Sugianto Sugianto, Fikry Karim, Ilham Pakawaru https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 1141
ending page: 1149
doi: 10.37034/jems.v8i3.469

Pencegahan Fraud melalui Perilaku Etis dan Budaya Organisasi: Mediasi Pengendalian Internal, Moderasi Religiositas pada Niat Whistleblowing
type: item
description: Fraud prevention is a crucial aspect in maintaining the operational integrity of an organization, especially in sectors that handle sensitive information or financial resources. Fraud prevention strategies are crucial for protecting assets, ensuring regulatory compliance, and maintaining a company's reputation. The objectives of this study are to examine the influence of whistleblowing intention, ethical behavior, and organizational culture on fraud prevention, to examine the influence of religiosity as a moderator on the relationship between whistleblowing intention and fraud prevention, and to examine the influence of internal control mediating variables on the relationship between organizational culture and fraud prevention. The study used a quantitative approach with a survey method involving 100 employees as respondents. The research instrument was a questionnaire that had been tested for validity and reliability, with data analysis conducted using the Partial Least Square (PLS) method is used to examine the relationship between variables. The results of the analysis showed that whistleblowing intention, ethical behavior, and religiosity had a significant effect on fraud prevention. Organizational culture had no significant effect on fraud prevention. Organizational culture had a significant effect on internal control. The moderating variable, religiosity, did not strengthen or weaken the effect of whistleblowing intention on fraud prevention. The mediating variable of internal control does not significantly influence organizational culture indirectly on fraud prevention. The findings of this study highlight the importance of management for fraud prevention, the need for whistleblowing procedures in the form of SOPs, the ethical value of each policy, and increasing religiosity by providing worship facilities in the work environment.
creator: Lucy Chairoel
creator: Lasti Yossi Hastini
creator: Mellyna Eka Yan Fitri
rights: Copyright (c) 2026 Lucy Chairoel, Lasti Yossi Hastini, Mellyna Eka Yan Fitri https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-04
publication date: 2026-06-04
starting page: 1150
ending page: 1159
doi: 10.37034/jems.v8i3.467

Job Crafting and Work Engagement: A Scientometric Mapping of Global Research Trends and Future Directions
type: item
description: This study conducted a global scientometric mapping of research related to job crafting and work engagement using data from the Scopus database. The main focus is on identifying publication trends, scientific collaborations between authors, institutions, and countries, as well as thematic clusters that dominate the literature on these two key concepts. The bibliometric analysis reveals the rapid development of research from 2015 to 2025 which is influenced by the dynamics of the modern work environment such as digitalization, remote work, and organizational paradigm changes after the COVID-19 pandemic. Job crafting is seen as a proactive behavior that is an important mechanism in increasing work engagement as well as various positive consequences such as performance, job satisfaction, and employee well-being, while anticipating the risk of burnout and work burnout. Five main thematic clusters were found, namely: the relationship between job crafting and work output, the role of work resources and motivation, crafting careers and well-being, the influence of leadership on performance, and health and work environment support. An integrative conceptual framework was developed that places work engagement as the main mediator that connects work, organizational, and individual antecedents with work outcomes, with contextual factors as moderators. This research provides a comprehensive overview of intellectual development and future research directions that are important for academics and practitioners in the field of human resource management.
creator: Aidilla Qurotianti
creator: Rini Juni Astuti
rights: Copyright (c) 2026 Aidilla Qurotianti, Rini Juni Astuti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-04
publication date: 2026-06-04
starting page: 1160
ending page: 1172
doi: 10.37034/jems.v8i3.461

Pengaruh Market Orientation terhadap Kinerja UKM Art Market dengan Innovation Capability sebagai Variabel Mediasi
type: item
description: This study aims to analyze the effect of Market Orientation (MO) on Innovation Capability (IC) and Business Performance (BP) in Art Market SMEs, as well as to examine the mediating role of IC in this relationship. The phenomenon underlying this study is the tendency of creative SMEs to rely on innovation driven by intrinsic factors such as passion, while paying less attention to market needs amid rapidly evolving global dynamics. This condition causes innovation to not necessarily generate an optimal impact on business performance. This study employs a quantitative approach using a survey method targeting SME actors or tenants participating in OMO Market Vol. 6 in Jakarta. Data analysis was conducted using Structural Equation Modelling (SEM) with SmartPLS software. The results show that Market Orientation has a positive and highly significant effect on Innovation Capability, with a path coefficient of 0.771, positioning it as a primary driver of innovation. Furthermore, Innovation Capability is proven to be the main driver of Business Performance, with a coefficient of 0.505. Another key finding indicates that the direct effect of Market Orientation on Business Performance is relatively lower (0.327) compared to its indirect effect through the mediation of Innovation Capability (0.390). In conclusion, Innovation Capability is a key factor that directly enhances the performance of creative SMEs. However, to achieve more optimal and sustainable performance, innovation capability must be grounded in market orientation to remain aligned with market dynamics.
creator: Nasihatul Fadhilah
creator: Damelina Basauli Tambunan
rights: Copyright (c) 2026 Nasihatul Fadhilah, Damelina Basauli Tambunan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 1173
ending page: 1181
doi: 10.37034/jems.v8i3.481

Analysis of Factors Influencing Customers in Adopting Electricity Pumping Technology Through the Electrifying Agriculture Program at PT PLN (Persero) UP3 Ponorogo
type: item
description: The transformation of energy in the agricultural sector has become a central agenda in enhancing efficiency and sustainability. PT PLN (Persero), through the Electrifying Agriculture (EA) program, aims to promote the adoption of electric pumps among farmers. However, adoption rates vary significantly, influenced by multiple factors that have not been comprehensively identified. This study examines the determinants of farmers’ adoption decisions using the Diffusion of Innovations (DOI) theory, which comprises five key dimensions: Relative Advantage, Compatibility, Complexity, Trialability, and Observability, with Intention as a mediating variable. A quantitative approach was applied using Structural Equation Modeling – Partial Least Squares (SEM-PLS) with a sample of 379 farmers in the PT PLN (Persero) UP3 Ponorogo service area, selected through purposive sampling. The findings indicate that Relative Advantage and Compatibility significantly and positively influence adoption intention, whereas Complexity has a negative impact. Trialability and Observability also contribute moderately to adoption decisions. Intention significantly mediates the relationship between all five DOI dimensions and adoption behavior. These results provide strategic recommendations for PT PLN (Persero) to enhance the effectiveness of the Electrifying Agriculture program.
creator: Dhani Kurniawan
creator: Romauli Nainggolan
rights: Copyright (c) 2026 Dhani Kurniawan, Romauli Nainggolan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-19
publication date: 2026-06-19
starting page: 1182
ending page: 1193
doi: 10.37034/jems.v8i3.474

The Effect of Household Consumption, Investment, and Capital Expenditure on Gross Regional Domestic Product in the Special Region of Yogyakarta Province
type: item
description: The Special Region of Yogyakarta possesses unique characteristics while its per capita income is relatively low compared to other provinces on Java, its happiness index is notably high, necessitating further study into the factors influencing its economic growth. This study aims to analyze the influence of household consumption, investment, and capital expenditure on GRDP in the Special Region of Yogyakarta Province. The method used is panel data regression by combining time series for the period 2015–2024 and cross-regional data from 5 districts/cities in the Special Region of Yogyakarta Province. The analysis assesses the partial and simultaneous influence of independent variables on the dependent variable. The findings show that household consumption and capital expenditure have a positive influence on GRDP, while investment does not show a significant effect. However, simultaneously, all three variables contribute to GRDP in the Special Region of Yogyakarta Province. Based on these findings, it is recommended that regional policies be focused on increasing people's purchasing power, improving the quality of investment that can create linkages with the local sector, and allocating more strategic capital expenditures on infrastructure development and public facilities to encourage sustainable economic growth in the Special Region of Yogyakarta Province.
creator: Mutiara Latifah
creator: M Taufiq
rights: Copyright (c) 2026 Mutiara Latifah, M Taufiq https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-22
publication date: 2026-06-22
starting page: 1194
ending page: 1200
doi: 10.37034/jems.v8i3.483

Analisis Kepuasan Konsumen terhadap Kualitas Produk Beras PT Padi Indonesia Maju pada Retail Modern XYZ di Kabupaten Mojokerto
type: item
description: Competition in the modern retail rice industry encourages companies to maintain product quality to increase consumer satisfaction. This study aims to identify consumer characteristics and analyze the level of consumer satisfaction with the quality of PT Padi Indonesia Maju rice products at XYZ modern retail in Mojokerto Regency. The study uses a quantitative approach with descriptive analysis methods. The sampling technique was carried out by purposive sampling which is the consumer of PT Padi Indonesia Maju rice products. Data were obtained through direct distribution of questionnaires to respondents. The results showed that the majority of respondents were aged 26-35 years, female, had a middle-income level, and had used the product for 6 months to 1 year. The results of the validity test showed that all research attributes were declared valid because the calculated r value was greater than the r table of 0.1654, while the results of the Reliability test showed a Reliability value of 0.70 at the actual level and 0.75 at the expected level so that the research instrument was declared reliable. The results of the Customer Satisfaction Index (CSI) calculation obtained a value of 77% which was in the satisfied category. The highest-rated quality attributes include rice cleanliness, conformity to product specifications, and texture, while shelf life still requires company attention. Companies need to improve quality control and maintain product consistency to maintain consumer loyalty and increase product competitiveness in modern retail.
creator: Fajar Tirto Sajiwo
creator: Teguh Soedarto
creator: Risqi Firdaus Setiawan
rights: Copyright (c) 2026 Fajar Tirto Sajiwo, Teguh Soedarto, Risqi Firdaus Setiawan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-22
publication date: 2026-06-22
starting page: 1201
ending page: 1208
doi: 10.37034/jems.v8i3.480

Pengaruh Kualitas Layanan dan Brand Image terhadap Kepuasan Pelanggan Lion Parcel di Kota Cirebon
type: item
description: This study aimed to analyze the influence of service quality and brand image on customer satisfaction of Lion Parcel in Cirebon City. The research employed a quantitative approach with an associative design. The population consisted of all Lion Parcel customers in Cirebon City, with 35,662 delivery transactions recorded during February–April 2024. The sample was determined using the Slovin formula, resulting in 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with SPSS through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination analyses. The results indicated that service quality had a positive and significant effect on customer satisfaction, with a regression coefficient of 0.207 and a significance value of 0.000. Brand image also had a positive and significant effect on customer satisfaction, with a regression coefficient of 0.415 and a significance value of 0.000. Simultaneously, service quality and brand image significantly influenced customer satisfaction, as indicated by an F-value of 23.210 and a significance value of 0.000. The coefficient of determination (R²) was 0.324, indicating that both variables explained 32.4% of the variation in customer satisfaction. These findings highlight the importance of improving service quality and strengthening brand image to enhance customer satisfaction at Lion Parcel.
creator: Galih Maulana
creator: Misbak Misbak
rights: Copyright (c) 2026 Galih Maulana, Misbak Misbak https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-22
publication date: 2026-06-22
starting page: 1209
ending page: 1216
doi: 10.37034/jems.v8i3.484

Pengaruh Electronic Word of Mouth, Fintech, dan Kualitas Produk terhadap Keputusan Pembelian (Emina Cosmetics) pada Generasi Z dengan Citra Merek sebagai Pemoderasi
type: item
description: This study aims to examine the influence of electronic word of mouth, fintech, and product quality on Generation Z’s purchasing decisions regarding Emina Cosmetics, with brand image serving as a moderating variable. The background of this study is based on the increasing number of online cosmetic transactions, leading Generation Z to increasingly rely on digital reviews, payment convenience (fintech), and product quality when making purchasing decisions. This study employs a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, analyzed using SmartPLS 4.0. Data were collected from 130 female Generation Z respondents including high school/vocational school students, college students, and the general public who use Emina Cosmetics products via a questionnaire. The results indicate that fintech and product quality have a positive and significant influence on purchasing decisions. Product quality is the primary consideration as it encompasses reliability, durability, and alignment with product specifications. Fintech also accelerates purchasing decisions by providing the convenience and speed of digital transactions. Brand image was found to have a positive and significant influence on purchasing decisions. Conversely, electronic word of mouth did not have a significant effect on purchasing decisions. Furthermore, brand image was unable to moderate the influence of electronic word of mouth, fintech, or product quality on purchasing decisions.
creator: Davhina Resta Mevia
creator: Muhammad Junaid Kamaruddin
rights: Copyright (c) 2026 Davhina Resta Mevia, Muhammad Junaid Kamaruddin https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-24
publication date: 2026-06-24
starting page: 1217
ending page: 1230
doi: 10.37034/jems.v8i3.478

Pengaruh Kepemimpinan Digital, Pemasaran Digital, dan Kredibilitas Influencer terhadap Purchase Intention Wardah pada Konsumen Gen Z di Indonesia dengan Citra Merek sebagai Pemoderasi
type: item
description: This study aims to examine the influence of digital leadership, digital marketing, and influencer credibility on purchase intention for Wardah products among Gen Z consumers in Indonesia, using brand image as a moderating variable. To deepen our understanding of the factors that shape purchase intention in the digital age, it is important to ensure that halal cosmetics marketing strategies have a significant impact on younger age groups. This study employs a quantitative approach using the Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0 software. Data were collected via a questionnaire survey involving 130 respondents, comprising high school/vocational school students, college students, and the general public who have used Wardah products. The results indicate that digital marketing has a significant and positive influence on purchase intention, trust in influencers also has a significant and positive influence on purchase intention, and brand image also has a significant and positive influence on purchase intention. However, digital leadership does not show a significant influence on purchase intention. Furthermore, brand image does not act as a moderator in the relationship between digital leadership, digital marketing, and influencer credibility with purchase intention. This indicates that the better the digital marketing strategy and the influencer’s credibility, and the more positive the perceived brand image, the higher Gen Z consumers’ purchase intent for Wardah products.
creator: Fitri Noviana
creator: Muhammad Junaid Kamaruddin
rights: Copyright (c) 2026 Fitri Noviana, Muhammad Junaid Kamaruddin https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-24
publication date: 2026-06-24
starting page: 1231
ending page: 1243
doi: 10.37034/jems.v8i3.477

AI-Recommendation and UTAUT2 Factors in Shaping Consumer Attitudes and Purchase Intentions in E-Commerce
type: item
description: The rapid growth of smartphone usage has increased consumer access to digital marketplaces such as Shopee, where AI recommendation systems are widely used to enhance user experience. However, the extent to which AI recommendation and UTAUT2 constructs influence consumer attitude and purchase intention in e-commerce remains insufficiently explored. This study aims to examine the role of AI recommendation (AIR), performance expectancy (PE), effort expectancy (EE), and hedonic motivation (HM) in shaping consumer attitude (ATE) and purchase intention (ITP). This study employs a quantitative approach using survey data collected from 463 Shopee users in Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).The results show that AI recommendation, effort expectancy, and hedonic motivation positively influence consumer attitude, while performance expectancy has a significant negative effect. In addition, consumer attitude, AI recommendation, performance expectancy, and effort expectancy positively influence purchase intention, whereas hedonic motivation negatively affects purchase intention. These findings suggest that purchase intention is influenced not only by affective responses but also by functional evaluations of technology. This study contributes to the literature on AI recommendation and UTAUT2 in the e-commerce context and provides practical insights for optimizing AI-driven personalization strategies to improve consumer engagement and conversion.
creator: Celine Miyuki Gunawan
creator: Metta Padmalia
rights: Copyright (c) 2026 Celine Miyuki Gunawan, Metta Padmalia https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-25
publication date: 2026-06-25
starting page: 1244
ending page: 1251
doi: 10.37034/jems.v8i3.486

Pengaruh Pengetahuan Audit dan Komitmen Organisasi terhadap Kinerja Auditor dengan Pemahaman Good Governance sebagai Variabel Moderasi
type: item
description: This study aims to examine the effect of Audit Knowledge and Organizational Commitment on Auditor Performance, with Good governance Understanding as a moderating variable in Public Accounting Firms (KAP) located in South Jakarta. The study was motivated by the importance of improving auditor performance to maintain audit quality and public trust in the public accounting profession. A quantitative research method with a survey approach was employed. Primary data were collected through questionnaires distributed to auditors working in eight Public Accounting Firms in South Jakarta. The sampling technique used was purposive sampling, resulting in 100 respondents consisting of junior auditors, senior auditors, and supervisors. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1 software. The results indicate that Audit Knowledge has a positive and significant effect on Auditor Performance, Organizational Commitment has a positive and significant effect on Auditor Performance, and Good governance Understanding also has a positive and significant effect on Auditor Performance. The moderation analysis reveals that Good governance Understanding strengthens the relationship between Organizational Commitment and Auditor Performance. However, it does not moderate the relationship between Audit Knowledge and Auditor Performance. The findings suggest that enhancing audit knowledge, organizational commitment, and understanding of good governance principles are essential factors in improving auditor performance. Furthermore, the implementation of good governance principles can strengthen the positive influence of organizational commitment on auditor performance within Public Accounting Firms.
creator: Salwa Rahmadani
creator: Luqman Hakim
rights: Copyright (c) 2026 Salwa Rahmadani, Luqman Hakim https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-26
publication date: 2026-06-26
starting page: 1252
ending page: 1261
doi: 10.37034/jems.v8i3.485

Efisiensi Pemasaran dan Faktor–Faktor yang Memengaruhi Pilihan Saluran Pemasaran Udang Vaname
type: item
description: This study aims to analyze the efficiency and the factors that influence the choice of marketing channel for white shrimp (Litopenaeus vannamei) in Bangkalan Regency, East Java Province. Respondents in this study were 106 vaname shrimp farmers spread over five sub-districts. The method used in determining the choice of marketing channels in this research is binary regression analysis. The analysis of the efficiency of the vaname shrimp marketing channel uses operational efficiency indicators through the calculation of marketing margins, farmer's share and the ratio of profit to cost. The results of this study are that there are two patterns of white shrimp marketing channels, namely: (1) farmers - collectors outside the district - factories (2) farmers - sub-district collectors - retailers - consumers. According to the value of operational efficiency indicators, the most efficient marketing channel is the first channel, namely farmers - traders outside the district – factories. This channel has the lowest margin of 6 percent, the largest farmer's share of 90 percent and the ratio of profits to costs is evenly distributed in each institution that plays a role in marketing activities. Of the four factors that are thought to influence the choice of marketing channel for vaname shrimp, it is known that the explanatory variables that have a significant effect on the response variable are land area and selling price of vaname shrimp.
creator: Reza Aunur Rizka
creator: Rita Nurmalina
creator: Yanti Nuraeni Muflikh
rights: Copyright (c) 2026 Reza Aunur Rizka, Rita Nurmalina, Yanti Nuraeni Muflikh https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-26
publication date: 2026-06-26
starting page: 1262
ending page: 1270
doi: 10.37034/jems.v8i3.491