Journal of Economics and Management Scienties
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.
Production Planning Forecasting using Seasonal and Non-Seasonal ARIMA Method with Minitab Applications (Study Case: DC Company)
This study aims to forecast the production of DMG (Mugs) and TM (Salt and Pepper Shakers) at DC Company, one of the leading ceramic producers in Malang City. Accurate forecasting is essential to support production planning, resource optimization, and market demand fulfillment, especially since the company’s primary market segment is wedding souvenirs with fluctuating demand. The research employs time series forecasting methods using ARIMA and SARIMA models, with historical production data from January 2021 to July 2025 as the dataset. Model identification, estimation, and verification were conducted using MINITAB 22, with performance evaluated through MSE, MAD, and MAPE values. The results show that the SARIMA (0,1,1)(1,1,1)₁₂ model provides the highest forecasting accuracy for both DMG and TM, outperforming ARIMA models. Forecasting results indicate a decline in DMG production for 2026, while TM production shows a relatively stable upward trend. These findings provide a practical basis for DC Company to develop production strategies, improve efficiency, and align marketing efforts with projected demand patterns.
Copyright (c) 2026 Aulia Rahma Dieny, Timotius FCW Sutrisno https://creativecommons.org/licenses/by/4.0
Struktur Biaya, Risiko Keuangan, dan Kinerja Keuangan: Bukti Empiris dari Sektor Properti Indonesia
Penelitian ini bertujuan untuk menganalisis pengaruh struktur biaya dan risiko keuangan terhadap kinerja keuangan perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Latar belakang penelitian ini didasari oleh fenomena fluktuasi kinerja keuangan pada sektor properti yang disebabkan oleh tingginya beban biaya operasional dan risiko pendanaan eksternal pasca pandemi COVID-19. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan properti yang terdaftar di BEI. Analisis data dilakukan dengan metode Partial Least Squares (PLS) menggunakan perangkat lunak WarpPLS 8.0 untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa struktur biaya berpengaruh negatif signifikan terhadap kinerja keuangan, yang berarti semakin besar proporsi biaya tetap dan biaya variabel yang ditanggung perusahaan, maka semakin rendah tingkat profitabilitas yang diperoleh. Selain itu, risiko keuangan juga berpengaruh negatif signifikan terhadap kinerja keuangan, menunjukkan bahwa semakin tinggi tingkat leverage atau ketergantungan pada utang, maka semakin menurun kemampuan perusahaan dalam menghasilkan laba. Hasil ini menegaskan pentingnya efisiensi pengelolaan biaya serta kehati-hatian dalam penggunaan sumber pendanaan eksternal untuk menjaga stabilitas keuangan perusahaan. Implikasi dari penelitian ini mendorong perusahaan untuk memperkuat sistem pengendalian biaya, mengoptimalkan struktur modal, dan meningkatkan efektivitas manajemen risiko agar kinerja keuangan dapat lebih berkelanjutan.
Copyright (c) 2026 Daud Ruranto Buntulabi, Kristin Natalia Ingkiriwang, I Putu Pari Sutrisna, Ridwan Ridwan, Jamaluddin Jamaluddin, Ernawaty Usman https://creativecommons.org/licenses/by/4.0
Experiential Marketing, E-Trust, and E-Loyalty: The Mediating Role of E-Satisfaction among Gen Z Stockbit Users
This study examines the determinants of e-loyalty among Generation Z users of the Stockbit digital investment application by analysing the roles of experiential marketing, e-trust, and e-satisfaction. Using a quantitative explanatory design, data were collected from 123 Gen Z respondents residing in Jakarta through an online survey and analysed using PLS-SEM. The results show that experiential marketing and e-trust significantly influence e-satisfaction, confirming that engaging platform experiences and baseline security expectations shape positive user evaluations. Furthermore, experiential marketing and e-satisfaction both have significant effects on e-loyalty, indicating that Gen Z users develop loyalty primarily through meaningful interactions and emotional engagement with the platform. In contrast, e-trust does not significantly affect e-loyalty, either directly or indirectly, suggesting that trust functions only as a hygiene factor—necessary but insufficient to build sustained commitment. E-satisfaction is found to mediate the relationship between experiential marketing and e-loyalty, but not between e-trust and e-loyalty. These findings highlight that experience-driven satisfaction plays a more critical role in retaining digital investment users than perceived security alone. The study provides theoretical insights into loyalty formation in fintech contexts and offers practical recommendations for enhancing user experience to strengthen long-term loyalty.
Copyright (c) 2026 Bilkis Rafsanjani, Widhy Tri Astuti https://creativecommons.org/licenses/by/4.0
Achieving E-Satisfaction in E-Commerce: The Relationship of TAM Factor on Repurchase Intention
This study aims to comprehensively examine the influence of factors in the Technology Acceptance Model (TAM) framework, namely ease of use, security, and privacy concerns on e-satisfaction, as well as the mediating role of e-satisfaction on the repurchase intention of Shopee users. The method used is quantitative research with a survey approach to 414 Ciputra University Surabaya students who have actively used the Shopee platform in the past month. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that ease of use and privacy concern had a significant effect on e-satisfaction, while security had no significant effect on either e-satisfaction or repurchase intention. Meanwhile, e-satisfaction proved to be the main predictor of repurchase intention, as well as an effective mediator in the relationship between ease of use and repurchase intention. These findings indicate a shift in e-commerce consumer preferences that no longer consider security as a value-add, but rather as a basic need that is already expected to be available. Instead, ease of use and privacy transparency are the main determinants in creating customer satisfaction and loyalty. Therefore, for e-commerce players like Shopee, customer retention strategies should focus on optimizing an intuitive user experience as well as a clear and easily accessible privacy policy. This research also extends the TAM framework by showing that privacy factors, while not directly influencing repurchase intentions, have an important role in creating e-satisfaction that impacts the long-term loyalty of digital customers.
Copyright (c) 2026 Natasya Sharla Kirana, Timotius FCW Sutrisno, Anak Agung Ayu Puty Andrina https://creativecommons.org/licenses/by/4.0
Pemanfaatan Pemasaran Digital dalam Meningkatkan Daya Saing Produk UMKM di Era Ekonomi Kreatif di Kecamatan Serbajadi Kabupaten Serdang Bedagai
Perkembangan teknologi informasi dan era ekonomi kreatif menuntut UMKM untuk mampu beradaptasi melalui pemanfaatan pemasaran digital sebagai strategi dalam meningkatkan daya saing produk. Penelitian ini bertujuan untuk menganalisis pengaruh pemasaran digital terhadap daya saing produk UMKM di Kecamatan Serbajadi, Kabupaten Serdang Bedagai. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada 167 pelaku UMKM. Data dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linier. Hasil penelitian menunjukkan bahwa pemasaran digital berpengaruh positif dan signifikan terhadap daya saing produk UMKM. Hal ini dibuktikan melalui nilai koefisien korelasi (R) sebesar 0,917 dan koefisien determinasi (R²) sebesar 0,840, yang berarti 84% variasi daya saing produk dapat dijelaskan oleh variabel pemasaran digital. Uji t menunjukkan nilai signifikansi < 0,05 yang mengindikasikan adanya pengaruh signifikan pemasaran digital terhadap daya saing UMKM. Temuan ini menggambarkan bahwa pemanfaatan media sosial, marketplace, dan strategi konten digital mampu meningkatkan penjualan, memperluas jangkauan pasar, serta memperkuat kepercayaan konsumen terhadap produk UMKM. Penelitian ini menegaskan bahwa digitalisasi pemasaran merupakan instrumen strategis dalam meningkatkan keunggulan kompetitif UMKM, terutama di wilayah yang sebelumnya masih dominan menggunakan metode pemasaran konvensional. Dengan demikian, penguatan literasi digital dan pemanfaatan platform pemasaran online perlu terus didorong untuk mendukung keberlanjutan usaha di era ekonomi kreatif.
Copyright (c) 2026 Risa Kertika Lubis, Desi Vinsensia, Sri Hartati, Nasya Sabila Putri https://creativecommons.org/licenses/by/4.0
The Effect of Sales Growth, Firm Size, and Dividend Policy on Firm Value: A Study of Energy Sector Companies Listed on The Indonesia Stock Exchange for the 2019–2023 Period
This study aims to examine in greater depth the effect of sales growth, dividend policy, and firm size on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a quantitative method with panel data regression, the study uses purposive sampling to select 11 energy companies, resulting in 55 observations derived from audited annual reports and official IDX publications. Data analysis includes descriptive statistics, classical assumption tests, and model selection using the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by hypothesis testing through F-test and t-test using EViews 13 software. The findings reveal that the three independent variables jointly exert a significant influence on firm value, yet only firm size shows a significant negative partial effect, while sales growth and dividend policy do not demonstrate significant impacts. This finding confirms that in the energy sector, large companies do not always receive higher market valuations, making asset management efficiency and business strategy strengthening crucial factors.
Copyright (c) 2026 Muhammad Fayyadh, Galuh Tresna Murti https://creativecommons.org/licenses/by/4.0
Kesiapan Implementasi Lean Manufacturing: Peran Budaya Organisasi dan Adopsi Teknologi
Ketidaksesuaian antara pemanfaatan teknologi dan konsistensi perbaikan proses sering kali menimbulkan kesenjangan antara investasi operasional dan hasil kinerja, sehingga penting untuk memahami bagaimana kesiapan budaya organisasi dan kapabilitas teknologi dapat diintegrasikan secara efektif guna mendukung perbaikan berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi dan adopsi teknologi terhadap kesiapan implementasi lean manufacturing, serta dampaknya pada performa organisasi. Penelitian ini menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada karyawan PT Suprabakti Mandiri dengan purposive sampling technique, dan hasilnya dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap kesiapan implementasi lean manufacturing, tetapi pengaruh langsungnya terhadap performa organisasi tidak signifikan dan lebih efektif melalui mediasi lean manufacturing. Adopsi teknologi juga berpengaruh terhadap kesiapan lean, sedangkan dampaknya terhadap kinerja organisasi secara langsung tidak signifikan tanpa integrasi lean. Lean manufacturing memiliki pengaruh paling kuat terhadap peningkatan performa organisasi, sehingga berperan sebagai penghubung antara budaya dan teknologi dengan hasil kinerja yang optimal. Temuan ini menekankan pentingnya integrasi budaya dan teknologi sebagai fondasi bagi implementasi lean yang efektif dalam meningkatkan kualitas produk, efisiensi operasional, dan ketepatan pengiriman di PT Suprabakti Mandiri.
Copyright (c) 2026 Tri Yogi Wardhana, Timotius FCW Sutrisno, David Sukardi Kodrat, Anak Agung Ayu Puty Andrina https://creativecommons.org/licenses/by/4.0
The Role of Green Accounting in Advancing Corporate Climate Transition Strategies
This study examines how green accounting supports corporate climate transition strategies by analyzing documented evidence from academic literature, regulatory frameworks, and corporate sustainability reports. Using a qualitative descriptive approach, the research applies thematic analysis to identify recurring patterns in the use of environmental metrics, climate risk assessments, and reporting mechanisms. The findings show that companies increasingly employ structured indicators such as carbon emissions, energy intensity, and resource efficiency to establish transition baselines and evaluate environmental performance. Environmental accounting data also enable firms to assess climate related risks, allocate resources for low carbon investments, and integrate sustainability considerations into strategic planning. The study further reveals that transparent reporting practices enhance managerial accountability and strengthen stakeholder trust in transition progress. Overall, the results indicate that green accounting provides measurable information that improves organizational readiness, supports long-term decision making, and facilitates the development of coherent climate transition pathways.
Copyright (c) 2026 Maimuna Maimuna, Jayana Salesti, Hanafi Siregar, Ravika Permata Hati https://creativecommons.org/licenses/by/4.0
APIP Capabilities, SPIP Maturity, Audit Opinions, and Follow-Up on Audit Recommendations for Corruption Prevention
This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP), the maturity of the Government Internal Control System (SPIP), audit opinions, and follow-up on audit recommendations on the prevention of corruption in local governments in Indonesia. The method used is quantitative with purposive sampling techniques in 442 district and city local governments during the 2019-2023 period. The results show that APIP capabilities and SPIP maturity have a significant positive effect on corruption prevention, meaning that improving APIP capabilities and SPIP maturity can strengthen the oversight system and increase the effectiveness of corruption prevention. On the other hand, although audit opinions have a positive impact on transparency, their effect on corruption prevention is not proven to be significant. This shows that audit opinions alone are not sufficient to prevent corruption without concrete follow-up. This study also found that follow-up on audit recommendations has a significant effect on improving the quality of financial reports and reducing the potential for corruption. Therefore, this study suggests that local governments should focus more on strengthening APIP capabilities, implementing a more mature SPIP throughout the region, and ensuring effective follow-up on audit recommendations. This step is expected to strengthen corruption prevention, increase accountability, and improve transparency in regional financial management. This study contributes to improving cleaner and more accountable governance.
Copyright (c) 2026 Asrul Hidayatul, Muhammad Din, Muhammad Ikbal Abdullah, Fikry Karim https://creativecommons.org/licenses/by/4.0
Dynamic Logistic Agility as a Mediator: Aligning Digital Transformation, Business Model Innovation, and Logistic Competency for Superior Business Performance
The global supply chain environment requires Third-Party Logistics (3PL) providers to adopt digital capabilities in order to maintain their edge over competitors. This study explores the effects of Digital Transformation (DT), Business Model Innovation (BMI), and Logistics Competency (LC) on Business Performance (BP), both directly and indirectly through Digital Logistics Agility (DLA) at PT Laju Prima Logistik. Employing a quantitative methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM) on data gathered from 34 managers and supervisors, the results confirm that the theoretical framework has strong predictive power, with the model accounting for 80. 8% of the changes in BP. The analysis demonstrates that DLA (β =0.577, P=0. 004) and BMI (β=0.553, P=0.012) are the most important direct factors influencing BP. Notably, the research uncovers a critical implementation gap, even though there is a substantial intent (DT coefficient of 0. 504), neither DT nor LC plays a significant role in predicting DLA, indicating that LPL’s strategic goals are not effectively being converted into flexible technological capabilities. This shortcoming is associated with limited uptake of sophisticated systems such as AI/ML (DLA2 average score of 4.85). The failure to systematically generate DLA results in the dismissal of all mediating hypotheses. Strategic advice includes focused investments in advanced digital micro-foundations (AI/ML) and addressing underlying process issues (LC3) to enable sustainable growth.
Copyright (c) 2026 Edward Cesario, Timotius FCW Sutrisno, Anak Agung Ayu Puty Andrina https://creativecommons.org/licenses/by/4.0
Digital Wellbeing at Scale: Global Assessment of Stress, Productivity, and Burnout in Hybrid Organizations
This study provides a comprehensive assessment of digital wellbeing in hybrid organizations by examining how digital stress, productivity, and burnout interact across diverse workplace contexts in Batam, Medan, and Kuala Lumpur. The research employs a quantitative design using SmartPLS to evaluate both the measurement and structural models, drawing on responses from 912 employees working within digitally mediated environments. The findings reveal that digital stress is predominantly driven by communication overload, high platform switching frequency, and prolonged screen exposure, conditions that collectively elevate cognitive strain and disrupt workflow continuity. The structural model demonstrates that digital stress has a significant negative impact on productivity, while simultaneously exerting a strong positive influence on burnout. Productivity, on the other hand, contributes to lowering emotional exhaustion, indicating its moderating role within the digital wellbeing framework. Regional comparisons further show that employees in technologically mature ecosystems, such as Kuala Lumpur, experience lower digital strain and greater productivity stability compared to those in Batam and Medan, where digital infrastructures and workflow standardization are less developed. These insights highlight the critical need for organizations to implement structured digital governance practices, optimize communication flows, and establish clear boundaries for virtual interaction to protect employee wellbeing. The study contributes significant empirical evidence for the development of integrated digital wellbeing strategies that support sustainable performance in hybrid work environments and offers a foundational reference for future research on digital labor dynamics.
Copyright (c) 2026 Ahmad Agus Sumarno, Mira Yona, Yannik Ariyati, Hanafi Siregar, Nur Ellysiana https://creativecommons.org/licenses/by/4.0
Strategy for Strengthening Human Resource Management in Addressing Agricultural Entrepreneurship Challenges to Achieve Sustainable Food Security
This study examines strategic approaches to strengthening human resource management in addressing the challenges faced by agricultural entrepreneurs to support sustainable food security. The research focuses on identifying competency gaps, organizational learning patterns, performance systems, motivation mechanisms, and digital adoption within agricultural enterprises. A mixed method approach was employed, combining structured questionnaires and semi-structured interviews with agricultural entrepreneurs, extension agents, and institutional stakeholders. Quantitative data were analyzed using descriptive and inferential techniques, while qualitative data were examined through thematic analysis to identify recurring patterns and contextual insights. The findings reveal that core competencies, particularly managerial and digital skills, remain limited and unevenly distributed. Organizational learning processes are largely informal, leading to inconsistent knowledge transfer and weak innovation capacity. Performance management is underdeveloped, with minimal use of structured indicators or incentive based motivation systems. Digital adoption is hindered by limited infrastructure, low literacy, and financial constraints, resulting in slow technological transformation. The study concludes that strengthening human resource management through structured training, integrated learning systems, performance frameworks, and digital capacity building is essential for enhancing entrepreneurial resilience and supporting sustainable food systems. These findings provide a strategic foundation for policymakers, training institutions, and agricultural organizations to design targeted interventions that strengthen agricultural entrepreneurship and contribute to long term food security.
Copyright (c) 2026 Zulia Almaida Siregar, Rizki Alfadillah Nasution https://creativecommons.org/licenses/by/4.0
Pengembangan Strategis Infrastruktur Energi: Analisis Kelayakan Investasi Terminal LPG di Jawa Bagian Tengah
Perusahaan LPG, sebagai anak usaha dari Perusahaan Holding Minyak dan Gas Bumi di Indonesia, saat ini sangat bergantung pada terminal LPG milik pihak ketiga dalam memenuhi kebutuhan distribusi di wilayah Jawa Bagian Tengah. Ketergantungan ini menimbulkan sejumlah isu strategis, termasuk tingginya biaya distribusi, keterbatasan fleksibilitas operasional, dan risiko terhadap ketahanan energi jangka panjang. Penelitian ini bertujuan untuk melakukan studi kelayakan pembangunan terminal LPG baru guna meningkatkan efisiensi supply chain. Penelitian dilakukan dengan pendekatan komprehensif yang mencakup analisis aspek pemasaran, teknis, operasional, hukum, finansial, dan risiko. Kerangka teori yang digunakan meliputi Capital Budgeting, Capital Cost, Supply Chain Analysis, dan Resource-Based View Theory. Studi dilakukan dalam dua tahap: (1) evaluasi alternatif lokasi (Kendal, Jepara, Tanjung Jati) berdasarkan kriteria dari regulasi perhubungan Indonesia; dan (2) Incremental Analysis untuk membandingkan kondisi saat ini (As-Is) dengan proyeksi kondisi setelah pembangunan (To-Be). Hasil penelitian diharapkan memberikan rekomendasi strategis terkait lokasi terbaik, potensi penghematan biaya serta peningkatan fleksibilitas operasional. Penelitian ini menekankan bahwa restrukturisasi supply chain LPG akan meningkatkan efisiensi biaya, kontrol operasional, dan keandalan distribusi energi. Studi kelayakan ini akan menjadi dasar pertimbangan investasi infrastruktur jangka panjang bagi Perusahaan LPG.
Copyright (c) 2026 Sidhi Pratomo Harja, Fahrul Riza, Timotius FCW Sutrisno https://creativecommons.org/licenses/by/4.0
AI-Powered Marketing: Analyzing the Impact of Artificial Intelligence on Customer Experience Personalization in the Digital Era
This study investigates the influence of artificial intelligence on customer experience personalization within digital platforms by examining three key predictors: AI-driven personalization, perceived relevance, and interaction quality. Using a quantitative approach, data were collected from 120 active users of AI-enabled platforms through purposive sampling and screening procedures conducted between January and February 2025. A total of 16 validated Likert-scale items were used to measure the constructs, and the measurement model demonstrated strong reliability and convergent validity, with AVE values ranging from 0.62 to 0.74 and Composite Reliability values between 0.86 and 0.91. Regression analysis revealed that AI-driven personalization had the strongest positive effect on customer experience personalization (β = 0.41, p < 0.001), followed by perceived relevance (β = 0.28, p < 0.001) and interaction quality (β = 0.22, p = 0.002). The model accounted for 58% of the variance in personalized customer experiences (R² = 0.58), indicating a robust explanatory power. These findings demonstrate that personalization is a multidimensional construct shaped by technological intelligence, cognitive alignment, and user–system interaction fluency. The study highlights the importance of integrating AI capabilities with meaningful content delivery and seamless interface design, offering practical insights for digital platforms seeking to enhance personalization and user engagement. Future research may explore moderating factors such as trust, privacy concerns, platform characteristics, and cross-cultural variations.
Copyright (c) 2026 Riri Putri Dika, Ahmad Vajri Rahman, Yani Sri Mulyani https://creativecommons.org/licenses/by/4.0
Problematik Sistem Bagi Hasil dan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah Melalui Idealisme
Penelitian ini bertujuan untuk menganalisis dan menguji secara kuantitatif pengaruh problematika Sistem Bagi Hasil dan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah dengan Idealisme sebagai variabel moderasi. Penelitian ini menggunakan data primer yang diperoleh dari teknik pengumpulan data dengan cara wawancara dan juga pembagian kuesioner dengan populasi Meliputi Pihak – Pihak Yang Berkontribusi secara Langsung terhadap Praktik Akuntansi Syariah baik pegawai bank syariah, Akuntan Syariah, Nasabah yang terlibat dengan praktik akuntansi syariah. Serta jumlah sampel yang dipilih untuk mewakili dari populasi yang ada yakni seluruh dari 100 responden melalui survei dan menerapkan analisis regresi linear berganda melalui pendekatan alat analisis aplikasi WarpPLS 7.0. Hasil penelitian yang diperoleh dari uji hipotesis menunjukkan bahwa Problematik Sistem Bagi Hasil Manusia secara parsial berpengaruh secara positif dan signifikan terhadap Perkembangan Praktik Akuntansi Syariah, Kompetensi Sumber Daya Manusia secara parsial berpengaruh secara positif dan signifikan terhadap Perkembangan Praktik Akuntansi Syariah. Serta hasil penelitian juga menunjukkan hal yang penting adalah bahwa Idealisme memoderasi hubungan antara Problematik Sistem Bagi Hasil terhadap Perkembangan Praktik Akuntansi Syariah dan hubungan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah secara negatif dan signifikan.
Copyright (c) 2026 Anjas Putra Tamsir, Ahmad Fauzi Yetta, Muh Dzulkifli, Ridwan Ridwan, Jamaluddin Jamaluddin, Ernawaty Usman https://creativecommons.org/licenses/by/4.0
Earnings Volatility and Leverage on Accounting Conservatism: Evidence from Indonesian Food and Beverage Companies
This research examines the effect of earnings volatility and leverage on accounting conservatism in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research adopts a quantitative approach using secondary data from financial statements for the 2019-2023 period. The population consists of food and beverage sub-sector companies listed on the IDX, with a sample of 23 companies selected through purposive sampling. The independent variables are earnings volatility, measured by the standard deviation of EBIT, and leverage, measured by the debt-to-assets ratio. The dependent variable is accounting conservatism, measured using the Givoly and Hayn model. Hypothesis testing was conducted using multiple linear regression analysis with SPSS version 27. The findings indicate that earnings volatility has a negative and significant effect on accounting conservatism, suggesting that management tends to reduce conservatism application during high earnings fluctuations to avoid negative investor perceptions and maintain reporting stability. Meanwhile, leverage shows a positive and significant effect on accounting conservatism, indicating that companies with high leverage implement conservatism as a response to creditor monitoring demands.
Copyright (c) 2026 Aisha Delyla, Anisa Kusumawardani https://creativecommons.org/licenses/by/4.0
The Influence of Company Growth, Retained Earnings, and Institutional Ownership on Bond Ratings (A Study on Banking Companies Rated by PT PEFINDO in 2020–2024)
Bond ratings serve as indicators of a company’s ability to meet its financial obligations and as a reference for investors in assessing risk. In the banking sector, these ratings reflect a company’s stability and credibility in managing default risk. This study analyzes the effect of company growth, retained earnings, and institutional ownership on the bond ratings of banking firms rated by PT PEFINDO during the 2020–2024 period, with bond ratings classified into investment grade and non-investment grade using a dummy variable. The research employs a quantitative approach using logistic regression analysis. The sample was selected through purposive sampling, consisting of banking companies listed on the Indonesia Stock Exchange that were consistently rated by PEFINDO. The study utilizes secondary data obtained from annual financial reports and PEFINDO’s official publications. The results indicate that, partially, company growth does not have a significant effect on bond ratings. Retained earnings, however, significantly affect bond ratings as they signal financial stability and the company’s capacity to fulfill its obligations. Institutional ownership shows no significant effect, suggesting that the proportion of institutional shareholders does not directly reflect monitoring effectiveness. Simultaneously, all three independent variables significantly influence bond ratings.
Copyright (c) 2026 Shafa Nurul Arafah, Khairunnisa Khairunnisa https://creativecommons.org/licenses/by/4.0
The Effect of Affiliate Marketing and Celebrity Endorsement on Purchase Intention Through Customer Trust: A Study on Gen Z TikTok Shop Customer in Purwokerto
This study aims to analyze the influence of Affiliate Marketing and Celebrity Endorsement on Purchase Intention of TikTok Shop consumers with Customer Trust as a mediating variable. The method used in this study is quantitative with a survey approach, involving 131 Gen Z respondents in Purwokerto who actively use TikTok Shop. Data analysis was conducted using SEM-PLS. The results of the hypothesis testing indicate that Affiliate Marketing, Celebrity Endorsement, and Customer Trust have a positive and significant influence on Purchase Intention. In addition, Customer Trust is proven to function as a mediating variable for Affiliate Marketing and Celebrity Endorsement on Purchase Intention. This study provides important insights for business actors in understanding the dynamics of digital marketing on the TikTok Shop platform, especially in utilizing Affiliate Marketing and Celebrity Endorsement strategies to increase Purchase Intention. These findings also emphasize the importance of the role of Customer Trust as a bridge connecting marketing strategies with consumer purchasing decisions. Therefore, strengthening the relationship between brands and consumers through increasing trust can be key to achieving success in a competitive digital market. Practically, these findings can be used by business actors to design more effective marketing strategies on TikTok Shop, as well as contribute to the development of consumer behavior and digital marketing theories.
Copyright (c) 2026 Lista Dea Safitri, Muchammad Agung Miftahuddin, Herny Justiana Astuti, Alfato Yusnar Kharismasyah https://creativecommons.org/licenses/by/4.0
Digitalisasi Keuangan dan Tingkat Kemiskinan di ASEAN-7: Analisis Panel 2014-2024
Penelitian ini menganalisis pengaruh digitalisasi keuangan terhadap tingkat kemiskinan di tujuh negara ASEAN (ASEAN-7) selama periode 2014–2024. Tujuan penelitian adalah menguji peran pembayaran digital dalam menurunkan kemiskinan dengan mempertimbangkan faktor ekonomi dan pasar kerja. Penelitian menggunakan data panel (lintas negara dan runtut waktu) dan dianalisis melalui regresi data panel model Fixed Effect (FEM). Variabel yang digunakan meliputi tingkat kemiskinan sebagai variabel dependen, serta pembayaran digital, GDP per kapita, pengguna ponsel, dan tingkat pengangguran sebagai variabel independen. Hasil estimasi menunjukkan bahwa pembayaran digital signifikan mempengaruhi tingkat kemiskinan secara negatif. Variabel GDP per kapita terhadap kemiskinan berpengaruh negatif dan signifikan. Sementara pengguna ponsel tidak berpengaruh signifikan terhadap tingkat kemiskinan. Sebaliknya, tingkat pengangguran berpengaruh positif dan kuat terhadap kemiskinan. Kesimpulan utama penelitian ini menegaskan bahwa penguatan ekosistem keuangan digital dapat mendukung pengentasan kemiskinan, namun perlu didukung oleh pertumbuhan ekonomi yang berkualitas dan perbaikan kondisi pasar tenaga kerja agar dampaknya lebih berkelanjutan.
Copyright (c) 2026 Indah Susilowati, Mochamad Haydar, Siti Naeni Nur Khaeni, Etma Puji Setyowati, Haidar Akhmad Al Barabasi https://creativecommons.org/licenses/by/4.0
Career Development for Police Personnel at The North Kalimantan Provincial Police Department Based on Competency and Assessment Center
This study aims to analyze the influence of personnel competency and assessment centers on the career development of police officers at the North Kalimantan Regional Police Department (Polda Kaltara). Using a quantitative explanatory design, this research collected data from 110 respondents selected through simple random sampling. The instruments passed validity and reliability tests, and the regression model met all classical assumptions, ensuring its robustness. The results show that personnel competency has a positive and significant effect on career development, indicating that higher levels of knowledge, skills, and professional behavior improve opportunities for promotion and job mobility. Likewise, the assessment center also demonstrates a significant positive effect, confirming its role as an objective and merit-based evaluation mechanism in personnel selection and promotion processes. Simultaneously, both variables contribute 17.9% to explaining career development, while the remaining influence is derived from factors outside the model. These findings highlight the strategic importance of integrating competency frameworks and assessment centers to strengthen human resource governance within the Indonesian National Police, particularly in regions with complex security dynamics such as North Kalimantan. The study provides practical recommendations for expanding assessor training, increasing technology utilization, and enhancing competency-based personnel development programs to support Polri’s bureaucratic reform agenda.
Copyright (c) 2026 Reva Tiono Saputra, Lamhot Henry Pasaribu https://creativecommons.org/licenses/by/4.0
Pengaruh Kualitas Layanan, Kepercayaan, dan Kepuasan terhadap Loyalitas Nasabah Maybank KCP Jemur Andayani
Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan, kepercayaan, dan kepuasan nasabah terhadap loyalitas nasabah pada Bank Maybank KCP Jemur Andayani. Latar belakang penelitian ini didasari oleh meningkatnya persaingan dalam industri perbankan yang menuntut bank untuk mampu mempertahankan loyalitas nasabah sebagai strategi dalam membangun hubungan jangka panjang dan meningkatkan keunggulan kompetitif. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Data penelitian diperoleh melalui penyebaran kuesioner berbasis Google Form kepada 109 nasabah aktif Bank Maybank KCP Jemur Andayani. Teknik pengambilan data dilakukan secara langsung serta melalui distribusi WhatsApp blast. Instrumen penelitian diuji menggunakan uji validitas dan reliabilitas, sedangkan analisis data dilakukan dengan analisis regresi linier berganda menggunakan program SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial kualitas layanan, kepercayaan, dan kepuasan nasabah berpengaruh positif dan signifikan terhadap loyalitas nasabah. Selain itu, secara simultan ketiga variabel tersebut juga berpengaruh positif dan signifikan terhadap loyalitas nasabah. Nilai koefisien determinasi sebesar 50,7% menunjukkan bahwa kualitas layanan, kepercayaan, dan kepuasan nasabah mampu menjelaskan lebih dari separuh variasi loyalitas nasabah. Kesimpulan penelitian ini menegaskan bahwa peningkatan kualitas layanan, penguatan kepercayaan, serta pemenuhan kepuasan nasabah memiliki peran penting dalam membangun dan mempertahankan loyalitas nasabah. Oleh karena itu, pihak bank disarankan untuk terus meningkatkan kualitas pelayanan, menjaga keamanan transaksi, serta memperkuat program loyalitas guna mempertahankan kepercayaan dan komitmen nasabah.
Copyright (c) 2026 Tiara Anggita Sari, Bambang Sutejo https://creativecommons.org/licenses/by/4.0
Efektivitas Investasi Daerah Terhadap Pencapaian SDGs Melalui Kinerja PDAM Di Sulawesi Tengah
Akses terhadap air minum aman merupakan kebutuhan dasar sekaligus indikator penting pembangunan berkelanjutan. Di Indonesia, penyediaan layanan air minum di tingkat daerah sebagian besar dikelola oleh Badan Usaha Milik Daerah (BUMD) air minum atau Perusahaan Daerah Air Minum (PDAM). Pemerintah daerah memberikan penyertaan modal sebagai instrumen fiskal untuk memperkuat kapasitas pelayanan PDAM. Namun, efektivitas penyertaan modal dalam mendorong pencapaian Sustainable Development Goals (SDGs) 6.1 masih belum optimal, terutama di daerah dengan keterbatasan kapasitas kelembagaan. Penelitian ini bertujuan menganalisis pengaruh penyertaan modal pemerintah daerah terhadap pencapaian SDGs 6.1 dengan menempatkan kinerja PDAM sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menggunakan WarpPLS versi 8.0. Data yang digunakan merupakan data sekunder yang bersumber dari laporan kinerja PDAM dan publikasi Badan Pusat Statistik (BPS) periode 2021-2023, dengan objek seluruh PDAM di Provinsi Sulawesi Tengah. Hasil penelitian menunjukkan bahwa penyertaan modal tidak berpengaruh langsung secara signifikan terhadap pencapaian SDGs 6.1. Sebaliknya, penyertaan modal berpengaruh positif signifikan terhadap kinerja PDAM, dan kinerja PDAM berpengaruh positif signifikan terhadap pencapaian SDGs 6.1. Kinerja PDAM terbukti berperan sebagai mediator penuh dalam hubungan antara penyertaan modal dan pencapaian SDGs 6.1. Temuan ini menegaskan bahwa efektivitas investasi publik di sektor air minum sangat bergantung pada peningkatan kinerja dan tata kelola PDAM.
Copyright (c) 2026 Shidq Dhiyaurrahman Ahmad, Muhammad Din, Nina Yusnita Yamin, Lucyani Meldawati https://creativecommons.org/licenses/by/4.0
Analisis Relative Strength Index pada Saham Perbankan dan Keputusan Investasi
Penelitian ini bertujuan menganalisis penggunaan Relative Strength Index (RSI) sebagai salah satu indikator analisis teknikal dalam mengambil keputusan investasi pada saham perbankan. Pasar modal menawarkan peluang keuntungan, tetapi juga risiko. Oleh karena itu, investor memerlukan alat untuk membantu mengidentifikasi tren harga dan momentum pasar. Studi ini menggunakan data historis harga saham dari beberapa perusahaan perbankan terkemuka yang terdaftar di Bursa Efek Indonesia (BEI) dan masuk index LQ45. Bank yang menjadi sampel dalam penelitian ini ada 5 bank yaitu : Bank Mandiri, Bank BNI, Bank BRI, Bank BTN, dan Bank BCA. Metodologi yang digunakan adalah analisis deskriptif kuantitatif, yang berfokus pada pergerakan RSI. Data harga saham harian dikumpulkan, lalu dihitung nilai RSI-nya. Selanjutnya, nilai RSI dibandingkan dengan pergerakan harga saham untuk mengidentifikasi sinyal jual (overbought) dan beli (oversold). Hasil penelitian menunjukkan bahwa penggunaan RSI dapat memberikan sinyal yang signifikan dalam memprediksi pembalikan tren harga saham. Namun, perlu dicatat bahwa RSI sebaiknya tidak digunakan sebagai satu-satunya dasar pengambilan keputusan, melainkan dikombinasikan dengan indikator lain, seperti volume perdagangan dan analisis fundamental, untuk hasil yang lebih optimal.
Copyright (c) 2026 Nurul Fahmawati, Dwi Irawati, Agus Saur Utomo https://creativecommons.org/licenses/by/4.0
Pengaruh Kepemimpinan Etis terhadap Kinerja Karyawan melalui Motivasi Intrinsik pada Lembaga Amil Zakat di Daerah Istimewa Yogyakarta
Munculnya krisis kepemimpinan etis, termasuk kasus penyalahgunaan dana pada lembaga filantropi, menjadi alasan penting dilakukannya penelitian mengenai peran kepemimpinan etis dan motivasi intrinsik dalam meningkatkan kinerja karyawan pada lembaga amil zakat. Penelitian ini bertujuan untuk menguji pengaruh kepemimpinan etis dan motivasi intrinsik terhadap kinerja karyawan dengan mempertimbangkan peran mediasi motivasi intrinsik pada lembaga amil zakat di Daerah Istimewa Yogyakarta. Populasi pada penelitian ini adalah seluruh karyawan lembaga amil zakat di Daerah Istimewa Yogyakarta yang telah mendapat izin dari KEMENAG RI. Jumlah sampel pada penelitian ini sebanyak 110 responden. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non probability sampling yaitu purposive sampling. Sampel yang digunakan dalam penelitian ini adalah karyawan lembaga amil zakat di Daerah Istimewa Yogyakarta yang telah bekerja lebih dari 1 tahun. Studi ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbantuan AMOS. Hasil penelitian menunjukkan bahwa kepemimpinan etis berpengaruh terhadap kinerja karyawan dan motivasi intrinsik pada lembaga amil zakat di Daerah Istimewa Yogyakarta. Motivasi intrinsik berpengaruh terhadap kinerja karyawan pada lembaga amil zakat di Daerah Istimewa Yogyakarta. Kepemimpinan etis berpengaruh terhadap kinerja karyawan melalui motivasi intrinsik pada lembaga amil zakat di Daerah Istimewa Yogyakarta. Penerapan kepemimpinan etis sangat penting bagi lembaga amil zakat karena mampu meningkatkan motivasi intrinsik dan kinerja karyawan, sehingga lembaga dapat memperkuat kepercayaan publik, akuntabilitas, serta efektivitas pengelolaan zakat.
Copyright (c) 2026 Nurul Fitria Hasanah, Heru Kurnianto Tjahjono, Siti Dyah Handayani https://creativecommons.org/licenses/by/4.0
The Rise of The Gig Economy and Its Impact on HRM Research: a Dynamic Bibliometric Analysis
This study conducts a dynamic bibliometric analysis of 2,695 articles to map the evolution, structure, and research trends at the intersection of the gig economy and human resource management (HRM) from 2010 to 2024. Using VOSviewer to analyse Scopus-indexed literature, the research identifies the geographic dominance of the United States and the United Kingdom in publication output. At the same time, countries such as the Netherlands and Singapore demonstrate higher impact per article. A keyword co-occurrence analysis reveals the consolidation of the research field around three major, yet poorly integrated, thematic clusters: regulation, worker psychological Well-being, and technology governance. Bibliographic coupling analysis of authors and institutional collaboration confirms fragmentation within the intellectual community, with collaboration patterns centred on universities in the Global North. These findings underscore the need for a future research agenda that is more geographically inclusive, integrative across paradigms, and focused on connecting technology analysis with policy implications and social protection for gig workers. The contribution of this study is an evidence-based intellectual map that can guide the Development of more adaptive HRM theory and practice in the gig economy era.
Copyright (c) 2026 Nayoan Baskautshar, Mimi Kurnia Nengsih https://creativecommons.org/licenses/by/4.0
Analisis Dampak Digital Nomad Economy terhadap Produktivitas Regional Dan Kesenjangan Ekonomi di Negara-Negara ASEAN
Pertumbuhan pesat digital nomadisme telah berdampak signifikan pada kawasan ASEAN, di mana biaya hidup yang menguntungkan dan infrastruktur yang membaik menarik pekerja jarak jauh. Penelitian ini menganalisis fenomena ekonomi digital nomad di kawasan ASEAN dan dampaknya terhadap produktivitas regional serta kesenjangan ekonomi antar negara. Menggunakan data panel dari enam negara ASEAN (Thailand, Indonesia, Vietnam, Malaysia, Filipina, dan Singapura) periode 2019-2024, penelitian ini menerapkan regresi data panel dengan pendekatan fixed effects model. Data diperoleh dari kantor statistik nasional, catatan imigrasi, basis data World Bank, dan Sekretariat ASEAN. Hasil penelitian menunjukkan bahwa konsentrasi digital nomad memiliki pengaruh positif signifikan terhadap pertumbuhan PDRB per kapita dengan koefisien 0,324 (p<0,05), mengindikasikan bahwa peningkatan 1% populasi digital nomad berasosiasi dengan peningkatan 0,324% PDRB per kapita. Namun, distribusi digital nomad yang tidak merata memperburuk kesenjangan ekonomi antar wilayah dengan koefisien Gini meningkat 0,08% untuk setiap peningkatan 1.000 digital nomad. Kualitas infrastruktur digital dan biaya hidup terbukti memoderasi hubungan tersebut. Temuan ini memberikan implikasi penting bagi pembuat kebijakan dalam merancang strategi untuk mengoptimalkan manfaat ekonomi dari mobilitas tenaga kerja global sambil memitigasi dampak negatif terhadap kesenjangan regional.
Copyright (c) 2026 Ris Setya Resa, Hastarini Dwi Atmanti https://creativecommons.org/licenses/by/4.0
Kekayaan Mangrove yang Tersembunyi: Peran Akuntansi Lingkungan dalam Penilaian dan Pelaporan Aset Karbon Biru di Kabupaten Donggala
Perubahan iklim menuntut strategi mitigasi yang efektif melalui pemanfaatan ekosistem pesisir sebagai penyerap karbon berkapasitas tinggi. Penelitian ini bertujuan untuk mengidentifikasi kondisi ekosistem karbon biru di Desa Surumana, mengestimasi penyerapan karbon biru serta valuasi ekonominya, serta menyusun kerangka pelaporan akuntansi lingkungan untuk pemerintah daerah. Penelitian ini menggunakan metode campuran (Mixed Methods), yang mengombinasikan kuantitatif data biofisik melalui plot sampling dan persamaan alometrik, dengan analisis kualitatif melalui wawancara mendalam. Hasil kuantifikasi menunjukkan total cadangan karbon yang tersimpan pada biomassa Mangrove Desa Surumana mencapai 153,97 ton CO2e. Nilai ekonomi karbon menggunakan Market Price Method Rp 144.000 (IDX Carbon), diestimasi menjadi Rp 22.171.680. Temuan ini menunjukkan bahwa penyerapan karbon memiliki nilai ekonomi yang signifikan namun belum tercatat dalam sistem pencatatan. Penelitian ini menghasilkan kerangka pelaporan berbasis SEEA-EA sebagai acuan penyajian aset karbon biru dalam neraca lingkungan daerah
Copyright (c) 2026 Miluana Miluana, Mustamin Mustamin, Betty Betty, Abdul Kahar https://creativecommons.org/licenses/by/4.0
Eksplorasi Pengalaman Konsumen dalam Menginterpretasikan Produk Gluten-Free di Instagram: Studi Fenomenologi pada The.Cornecraft dan Nude Bake
Di era digitalisasi, persaingan bisnis yang ketat menuntut perusahaan untuk terus berinovasi dalam memahami perubahan gaya hidup sehat konsumen yang kini mulai beralih ke pola makan bebas gluten. Produk gluten-free, yang awalnya bersifat khusus untuk kebutuhan medis, kini mengalami pergeseran fungsi menjadi simbol identitas dan gaya hidup sehat di media sosial. Penelitian kualitatif fenomenologi ini mengeksplorasi pengalaman personal konsumen dalam menginterpretasikan produk gluten-free dari dua merek lokal, The.Cornecraft dan Nude Bake, di Instagram. Temuan inti penelitian menunjukkan adanya pergeseran fundamental nilai produk gluten-free dari sekadar kebutuhan medis menjadi bagian integral dari gaya hidup sehat harian (functional reframing). Kekuatan metodologis penelitian ini terletak pada integrasi kerangka Strategic Experiential Modules (SEMs) dan Socio-Cultural Consumption Vector (SCCV). Analisis SCCV mengungkap bahwa konsumsi produk ini berfungsi sebagai alat sosial untuk membentuk identitas diri yang sadar kesehatan dan memperkuat koneksi komunitas. Berdasarkan temuan tersebut, penelitian ini merumuskan "Model Konstruksi Makna Konsumen Terhadap Produk Gluten-Free" yang terdiri dari empat tahap: Functional Reframing, Cognitive Legitimation, Lifestyle & Social Integration, dan Trust Anchoring. Implikasi praktis bagi pelaku bisnis adalah pentingnya menonjolkan dimensi pengalaman langsung (Sense dan Feel) serta membangun kredibilitas melalui transparansi ilmiah (uji laboratorium) untuk menjamin keberlanjutan bisnis di era digital.
Copyright (c) 2026 Radinka Hanan, Metta Padmalia, Andrea Gideon https://creativecommons.org/licenses/by/4.0
The Impact of Green Accounting, Sustainability Management, and Corporate Social Responsibility on the Profitability of Manufacturing Firms During the 2022–2024 Period
This study aims to examine the impact of green accounting, sustainability-oriented managerial practices, and corporate social responsibility (CSR) on the profitability of manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research adopts a quantitative approach employing descriptive and verificative methods. The study utilizes secondary data obtained from the annual reports and sustainability reports of manufacturing companies. This study employs purposive sampling, a technique in which samples are selected based on specific criteria to ensure relevance to research variables such as green accounting, sustainability practices, and CSR, thereby enhancing data validity, resulting in a final sample of 15 manufacturing firms. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics version 26. The findings reveal that green accounting has a positive and significant effect on profitability, as measured by Return on Assets (ROA). In contrast, sustainability-oriented managerial practices and corporate social responsibility do not have a significant effect on profitability. These results suggest that the implementation of green accounting contributes directly to improving financial performance, while the benefits of sustainability management practices and CSR tend to be long-term in nature and have not yet generated immediate impacts on profitability during the observation period.
Copyright (c) 2026 Joice Ruri Dhelia, Willy Yuliandhari https://creativecommons.org/licenses/by/4.0
Optimalisasi Kinerja Karyawan melalui Beban Kerja, Kompensasi, dan Keselamatan Kerja pada Industri Inspeksi Teknik Listrik
Penelitian ini mengkaji optimalisasi kinerja karyawan melalui pengelolaan beban kerja, kompensasi, serta keselamatan dan kesehatan kerja (K3) pada industri inspeksi teknik listrik, khususnya di Lembaga Inspeksi Teknik Tenaga Listrik (LIT) Wilayah Jawa Barat. Pendekatan kuantitatif digunakan dengan melibatkan 76 karyawan sebagai sampel penelitian yang ditentukan menggunakan rumus Slovin. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan perangkat lunak SPSS dengan metode uji t, uji F, serta analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial kompensasi karyawan dan K3 berpengaruh signifikan terhadap kinerja karyawan, mengindikasikan bahwa keadilan penghargaan dan jaminan keselamatan kerja menjadi fondasi penting dalam meningkatkan produktivitas. Sebaliknya, beban kerja tidak menunjukkan pengaruh signifikan, yang mencerminkan bahwa beban kerja yang ada masih berada dalam batas toleransi operasional. Secara simultan, ketiga variabel independen terbukti berpengaruh signifikan terhadap kinerja karyawan, menegaskan kelayakan model penelitian. Temuan ini diperkuat oleh analisis deskriptif yang menunjukkan persepsi responden berada pada kategori baik, menandakan bahwa kondisi kerja di industri inspeksi teknik listrik telah dikelola secara relatif optimal.
Copyright (c) 2026 Eddi Supriadi, Sri Rochani Mulyani, Sumeidi Kadarisman https://creativecommons.org/licenses/by/4.0
Pengaruh Bantuan Kredit dan Pembinaan Manajemen terhadap Keberlanjutan Usaha dengan Mediasi Keterampilan Wirausaha
Penelitian ini bertujuan untuk menganalisis pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha dengan mediasi keterampilan wirausaha pada UMKM kerajinan tenun songket di Provinsi Bali. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner dari 82 pelaku UMKM yang tersebar di enam kabupaten/kota, yaitu Denpasar, Buleleng, Karangasem, Jembrana, Gianyar, dan Klungkung. Analisis data dilakukan dengan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa seluruh hipotesis terbukti signifikan. Bantuan kredit dan pembinaan manajemen berpengaruh positif terhadap keterampilan wirausaha dan keberlanjutan usaha. Selain itu, keterampilan wirausaha terbukti memediasi secara signifikan pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha. Temuan ini menegaskan pentingnya kapabilitas internal wirausaha dalam mengoptimalkan dukungan eksternal untuk mencapai keberlanjutan ekonomi dan budaya. Orisinalitas penelitian ini terletak pada integrasi tiga perspektif teori utama—Resource-Based View, Entrepreneurial Competency Theory, dan Sustainability Theory—ke dalam satu model empiris yang difokuskan pada UMKM berbasis budaya lokal. Namun, penelitian ini memiliki keterbatasan pada ruang lingkup geografis yang hanya mencakup Provinsi Bali dan bersifat cross-sectional, sehingga hasilnya belum dapat digeneralisasikan ke wilayah lain atau jangka waktu yang lebih panjang. Penelitian selanjutnya disarankan untuk memperluas wilayah studi, menambah variabel seperti inovasi produk dan adopsi teknologi digital, serta menggunakan pendekatan longitudinal untuk menggambarkan dinamika keberlanjutan usaha secara lebih komprehensif.
Copyright (c) 2026 I Made Nartha, Ernani Hadiyati, Dwi Orbaningsih, Umi Muawanah https://creativecommons.org/licenses/by/4.0
Peran Komitmen Organisasi dalam Memediasi Pengaruh Kepuasan Kerja dan Kepemimpinan Melayani terhadap Kinerja Pegawai Bappeda Provinsi Bali
Penelitian ini bertujuan menguji apakah komitmen organisasi bertindak sebagai mediator yang menghubungkan pengaruh kepemimpinan melayani dan kepuasan kerja terhadap kinerja pegawai di Bappeda Provinsi Bali. Secara teoretis, penelitian ini ingin membuktikan bahwa komitmen pegawai adalah faktor psikologis kunci yang menjelaskan bagaimana gaya kepemimpinan dan sikap kerja dapat meningkatkan efektivitas di sektor publik. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 106 responden yang merupakan seluruh pegawai Bappeda Provinsi Bali, utamanya di Kabupaten Jembrana, Tabanan, Badung, dan Kota Denpasar. Data dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa seluruh tujuh hipotesis yang diajukan terbukti signifikan, termasuk dua hipotesis mediasi. Secara khusus, kepemimpinan melayani dan kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi dan kinerja pegawai. Selain itu, komitmen organisasi terbukti memediasi secara signifikan pengaruh kepemimpinan melayani dan kepuasan kerja terhadap kinerja pegawai, menunjukkan bahwa komitmen organisasi berperan sebagai mekanisme psikologis penting dalam memperkuat dampak positif perilaku kepemimpinan dan kepuasan kerja terhadap kinerja aparatur. Penelitian ini menunjukkan bahwa kepemimpinan yang melayani dan kepuasan kerja dapat meningkatkan komitmen organisasi dan kinerja di sektor publik Indonesia. Secara praktis, temuan ini menyarankan agar pemerintah daerah fokus mengembangkan gaya kepemimpinan melayani dan meningkatkan kepuasan pegawai untuk memperkuat komitmen mereka.
Copyright (c) 2026 Kade Sudiana, Endang Suswati, Sugeng Mulyono, Jamal Abdul Nasir https://creativecommons.org/licenses/by/4.0
Particle Board Supply Chain Design from Palm Oil Solid Waste in West Borneo Province
As the furniture industry develops, demand for wood-based particle board continues to increase, while the availability of wood from natural forests continues to decline. This situation has led to the need for sustainable alternative raw materials. Solid waste from oil palm in the form of empty fruit bunches (EFB) has great potential to be developed as a raw material for particle board. In West Kalimantan Province, the area of oil palm plantations reached 2,017,456 hectares in 2019, with a potential EFB production of around 7,470,639 tons. Therefore, this study aims to design an optimal supply chain network for the distribution of TKKS from palm oil processing plants in Sanggau Regency to particle board factories, as well as its distribution to all regencies/cities in West Kalimantan. The model developed uses a mixed-integer linear programming (MILP) approach to minimize total costs, including the costs of opening production sites, transportation, and distribution, while taking into account various constraints. The modeling results show that the optimal location for establishing a particle board factory is in Parindu District with a maximum capacity of 120,000 m³/year and a total investment of IDR 82,604,211,380.00. This model is expected to serve as the basis for long-term strategic decision-making for the West Kalimantan Provincial Government and be further developed by integrating TKKS as a by-product of the palm oil industry.
Copyright (c) 2026 Iwan Rusiardy, Muflihah Ramadhia, Donor Utomo Muhammad Susilo https://creativecommons.org/licenses/by/4.0
From Crisis to Recovery: Optimizing Humanitarian Logistics for Long-Term Resilience in Cianjur
The 2022 Cianjur Earthquake in West Java, Indonesia, registering a magnitude of 5.6, caused widespread damage and triggered 140 aftershocks, disrupting multiple sectors. This study investigates the humanitarian logistics management deployed in response to the disaster, focusing on the coordination and efficiency of aid distribution. Using a qualitative approach and comprehensive literature review, the research outlines how various stakeholders, including government agencies, local NGOs, and affected communities, collaborated to implement an effective logistics system. The findings highlight the importance of transparency, traceability, and inter-organizational coordination in ensuring timely and equitable aid delivery. Moreover, the study emphasizes that effective humanitarian logistics contribute not only to physical recovery but also to the psychological and social well-being of disaster survivors. This research contributes to the discourse on disaster management by offering insights into logistics strategies that support sustained recovery in post-disaster contexts.
Copyright (c) 2026 Barori Budi Aji, Punang Amari Puja, Ika Nurul Qamari https://creativecommons.org/licenses/by/4.0
Generation Z's Readiness for the Gig Economy: The Role of Digital Literacy, Self-Efficacy, and Career Orientation
Gig economy continues to expand rapidly, reshaping employment patterns among young generations, particularly Generation Z raised in digital environments. This study investigates the effects of digital literacy, self-efficacy, and career orientation on university students’ readiness for the gig economy. A quantitative approach was employed involving 227 Generation Z students from Universitas Sriwijaya. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The measurement model demonstrated strong validity and reliability, with factor loadings above 0.70, AVE values exceeding 0.50, and composite reliability above 0.90. The structural model showed substantial explanatory power (R² = 0.639; Q² = 0.403). Self-efficacy (β = 0.356) and career orientation (β = 0.358) emerged as the strongest predictors, while digital literacy also had a significant effect (β = 0.195). These findings highlight that gig economy readiness is shaped by the integration of digital competence, psychological capacity, and career clarity, underscoring the importance of strengthening digital literacy, self-efficacy development, and career planning services in higher education.
Copyright (c) 2026 Reska Rahmatullah, Ghia Subagja, Lina Dameria Siregar, Ahmad Khoirun Najib https://creativecommons.org/licenses/by/4.0
Optimizing The Supply Chain Management System Safety Equipment for Sea Vessels Increasing Company Productivity (Case Study of CV Bandar Bahari on Banjarmasin)
Supply chain efficiency is a key factor for companies in maintaining competitiveness and operational sustainability. CV Bandar Bahari, a provider of marine safety equipment, faces challenges arising from fluctuating demand for life jackets and other maritime safety products, which affect productivity and operational performance. This study aims to analyze supply chain performance, identify customer expectations in improving supply chain effectiveness, and formulate strategies for sustainable productivity improvement. This research employs a mixed-method approach with a case study design at CV Bandar Bahari. Qualitative data were collected through in-depth interviews, observations, and documentation studies involving internal parties directly engaged in supply chain activities, while quantitative data were obtained through questionnaires distributed to customers and supply chain partners. Data analysis was conducted using Interpretative Phenomenological Analysis (IPA) for qualitative data, as well as the Customer Satisfaction Index (CSI) and Importance–Performance Analysis (IPA) for quantitative data. The findings indicate that supply chain performance continues to face several constraints, including predominantly manual work systems, suboptimal technology utilization, limited human resources, and constraints in order picking and delivery due to route availability, resulting in longer lead times. This study emphasizes the importance of technology integration and human resource capacity development, including the management of environmental impacts. The proposed strategies focus on strengthening human resources and enhancing technology integration to achieve a sustainable supply chain management system at CV Bandar Bahari.
Copyright (c) 2026 Bayu Satrya Nugraha , Zaenal Abidin , Paulus Raga, Muhammad Fahrudin https://creativecommons.org/licenses/by/4.0
The Role of Information Sharing and Trust on Supply Chain Performance among Culinary MSMEs in Palu City
Supply chain performance remains a challenge for culinary MSMEs due to limited information sharing and trust among supply chain partners. This study aims to analyze the effect of information sharing and trust on supply chain performance among culinary MSMEs in Palu City using a quantitative approach. Primary data were collected from 60 owners and employees of culinary MSMEs through questionnaires, with respondents selected using non-probability purposive sampling, and analyzed using SPSS version 30.0. The results show that information sharing and trust individually have a positive and significant effect on supply chain performance, and simultaneously both variables also significantly influence the supply chain performance of culinary MSMEs in Palu City. These findings provide important practical implications for regional economic growth and MSME development, as strengthening information sharing and trust can enhance supply chain performance and support the formulation of sustainable economic development strategies. The novelty of this study lies in its specific focus on culinary MSMEs within the accommodation and food service provision sector, which has distinctive operational characteristics, thereby offering more contextual empirical evidence on the role of information sharing and trust in improving supply chain performance compared to prior studies that largely focused on large firms or MSMEs in general.
Copyright (c) 2026 Stiven Thomas, Fatlina Zainuddin, Asngadi Asngadi, Kadek Agus Dwiwijaya https://creativecommons.org/licenses/by/4.0
Pengaruh Karakteristik Sosiodemografi terhadap Pola Konsumsi Food Away from Home (FAFH) pada Rumah Tangga Surabaya Barat
Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh karakteristik sosiodemografi, seperti usia, jenis kelamin, pendidikan, pendapatan dan ukuran struktur rumah tangga terhadap pola konsumsi Food Away from Home (FAFH) pada rumah tangga di Surabaya Barat serta mendeskripsikan dan menganalisis faktor sosiodemografi yang paling dominan memengaruhi frekuensi dan jenis pola konsumsi Food Away from Home (FAFH) pada rumah tangga di Surabaya Barat. Penelitian ini menggunakan metode Multistage Sampling karena sesuai untuk wilayah luas seperti Surabaya Barat. Sampel dalam penelitian ini sebanyak 100 responden. Teknik analisis data menggunakan analisis regresi berganda dan uji t. Berdasarkan hasil penelitian karakteristik sosiodemografi seperti usia, jenis kelamin, pendidikan, pendapatan, dan ukuran struktur rumah tangga berpengaruh signifikan terhadap pola konsumsi FAFH, dapat disimpulkan bahwa semua variabel sosiodemografi yang diuji memberikan kontribusi yang signifikan terhadap pola konsumsi makanan di luar rumah di Surabaya Barat. Faktor sosiodemografi yang paling dominan dalam mempengaruhi frekuensi dan jenis pola konsumsi FAFH. Uji t menunjukkan bahwa pendapatan memiliki nilai koefisien yang paling tinggi dan pengaruh yang signifikan terhadap pola konsumsi makan di luar rumah. Rumah tangga dengan pendapatan yang lebih tinggi lebih cenderung menghabiskan lebih banyak uang untuk makan di luar rumah, memilih tempat makan yang lebih berkualitas, dan lebih sering mengonsumsi makanan di luar rumah untuk kenyamanan dan alasan sosial. Hal ini menunjukkan bahwa pendapatan bukan hanya menentukan kemampuan ekonomi, tetapi juga mempengaruhi pilihan gaya hidup dan kebiasaan konsumsi makanan yang lebih sering mengarah ke Food Away from Home.
Copyright (c) 2026 Remitha Via Adisty, Dona Wahyuning Laily, Dita Atasa https://creativecommons.org/licenses/by/4.0
Examining Muslim’s Boycott Behaviour toward Online Gambling Products: The Roles of Religious Beliefs, Product Judgment, and Digital Marketing Interactions
This study examines Muslim consumers’ boycott behaviour toward online gambling products by integrating religious beliefs, product judgment, and digital marketing interactions within a structural model. Although online gambling is explicitly prohibited in Islamic teachings, its prevalence in Indonesia continues to increase, indicating a gap between religious values and actual consumer behaviour. Using a quantitative approach, data were collected from 310 Muslim respondents in West Java through an online survey and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that religious beliefs and product judgment have a significant positive effect on boycott behaviour. Furthermore, digital marketing interactions play a significant mediating role in the relationships between religious beliefs and boycott behaviour, as well as between product judgment and boycott behaviour. These findings indicate that exposure to digital marketing content does not merely influence acceptance of online gambling but can also intensify consumer resistance when the product conflicts with moral and religious values. This study contributes to the literature on Muslim consumer behaviour by highlighting the interaction between moral values, cognitive evaluation, and digital marketing dynamics in shaping boycott decisions toward prohibited products.
Copyright (c) 2026 Rivaldi Arissaputra, Maisa Azizah Asmara, Tias Eka Saputra https://creativecommons.org/licenses/by/4.0
Supervisory Sharia Board, Leverage, and Firm Value: ISR's Mediating Role in IDX Financial Issuers
Investor interest in enterprises operating under sharia law has grown in tandem with the rapid expansion of the sharia capital market. Companies are competing to have a corporate image based on sharia principles. The purpose of this study is to understand the contribution of the Sharia Supervisory Board (SSB), leverage, and Islamic Social Reporting (ISR) disclosure in increasing firm value in the sharia, and to examine the role of ISR as a key mediating factor in these relationships. This study employs an explanatory method to test the theory objectively, utilizing a quantitative approach with a path analysis test. It uses secondary data obtained from the IDX stock list as well as annual reports and sustainability reports. The sampling technique used in this study is purposive sampling. The SSB and leverage variables have a positive and significant effect on Islamic Social Reporting (ISR). This finding supports signaling theory, where companies with larger SSB and high leverage tend to increase Islamic social transparency to reduce information asymmetry with stakeholders. The intervening variable ISR does not have a significant effect on the dependent variable, namely, firm value. The test results show that the intervening variable, ISR, also cannot mediate the relationship between the DPS and leverage variables with firm value. However, ISR and SSB as intervening variables to mediate the effect on firm value highlights the limitations of linear mediation models in the context of Islamic finance, so that the development of a theory that integrates sharia governance metrics into the national sustainable development framework is needed.
Copyright (c) 2026 Nisa Anafiyah, Datien Eriska Utami https://creativecommons.org/licenses/by/4.0
Analisis Keputusan Generasi Z Indonesia dalam Mendukung Implementasi Investasi Berkelanjutan Berbasis ESG (Environmental, Social, and Governance)
Investasi berkelanjutan berdasarkan prinsip lingkungan, sosial, dan tata kelola (ESG) semakin mendapat perhatian di Indonesia, didukung oleh komitmen nasional seperti Agenda 2030, RPJMN, dan POJK 51/2017. Namun, implementasinya masih lemah, berdasarkan peringkat Indonesia ke-36 dari 47 negara dalam praktik pelaporan ESG (IBCSD 2021) dan ke-22 dari 25 negara Asia Pasifik dalam Indeks Kinerja Lingkungan (EPI 2021). Generasi Z, yang mencakup 27,94% dari total populasi, merupakan kelompok strategis untuk mendorong adopsi investasi berkelanjutan karena memiliki karakteristik orientasi etika dan kepedulian terhadap isu-isu global. Studi ini menganalisis 125 investor Generasi Z Indonesia di perusahaan penerima ESG Star yang tercatat BEI menggunakan PLS-SEM dengan mengintegrasikan literasi keuangan, pengetahuan lingkungan, transparansi perusahaan, dan religiositas. Berdasarkan hasil penelitian, keterbukaan perusahaan merupakan elemen yang paling signifikan, diikuti oleh literasi keuangan, sedangkan pengetahuan lingkungan dan agama tidak memiliki pengaruh langsung. Religiositas memengaruhi keputusan secara tidak langsung melalui sensitivitas terhadap pengungkapan informasi perusahaan. Hasil penelitian menunjukkan bahwa keandalan sinyal bisnis dan kapasitas keuangan merupakan faktor yang lebih penting dalam pengambilan keputusan investasi berbasis ESG Generasi Z. Oleh karena itu, peningkatan pengetahuan ESG dan penguatan literasi keuangan berkelanjutan merupakan langkah strategis untuk memperluas minat pada investasi berkelanjutan di Indonesia.
Copyright (c) 2026 Siti Mardiana Romadoni https://creativecommons.org/licenses/by/4.0
Extending the Technology Acceptance Model for Electric Vehicle Adoption in Palembang
This study aims to analyzes electric vehicle (EV) adoption in Palembang, Indonesia by extending the Technology Acceptance Model (TAM) with environmental concern and government support. EV adoption is increasingly important as cities seek to reduce transport emissions, but growing urban areas still face practical and behavioral barriers. A quantitative survey of 300 EV users in Palembang was conducted through an online questionnaire capturing daily experience, perceived benefits, ease of use, and views on government support. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings show that perceived usefulness and perceived ease of use have positive and significant effects on EV adoption. Perceived ease of use also has a positive and significant effect on attitude, and attitude further supports adoption. Environmental concern and government support likewise have positive and significant effects, indicating that care for the environment and supportive policies and infrastructure strengthen users’ decisions. Overall, the results suggest that EV adoption is shaped by both technology perceptions and wider policy support. These findings imply that faster EV uptake in Palembang can be supported by improving usability and charging convenience, communicating clear benefits, and expanding incentives, charging facilities, and consistent public information to reduce uncertainty and encourage wider adoption locally.
Copyright (c) 2026 Ghia Subagja, Reska Rahmatullah, Ahmad Khoirun Najib, Rahellia Panjaitan https://creativecommons.org/licenses/by/4.0
Green Logistics Role in Enhancing Green Supply Chain Performance Through Green Procurement and Eco-Friendly Transportation
This study aims to analyze the influence of green procurement and eco-friendly transportation on green supply chain performance in manufacturing companies in East Java with green logistics as a mediating variable. The approach used is a quantitative explanatory approach with a Likert scale questionnaire survey of 1–7 to 143 managers and supervisors involved in supply chain management and operations. Then the data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that green procurement and eco-friendly transportation have a positive and significant effect on green logistics, while green logistics and green procurement have a positive and significant effect on green supply chain performance. However, the direct effect of eco-friendly transportation on green supply chain performance was not proven to be significant. These findings also indicate that green logistics significantly mediates the effect of green procurement and eco-friendly transportation on green supply chain performance, thus confirming the role of green logistics as a key capability that translates green practices upstream into improved environmental and operational performance along the supply chain.
Copyright (c) 2026 Paula Olivia Lokman, Timotius FCW Sutrisno https://creativecommons.org/licenses/by/4.0
The Effect of Path–Goal Leadership on Project Success through Communication with Conflict Management as a Moderating Variable
This study examines the effect of Path–Goal leadership on construction project success through communication, with conflict management as a moderating variable. The study was conducted at PT Sirajasa Bentalatama, a construction services company, focusing on projects characterized by high time pressure, cross-functional coordination, and relatively lean team structures. A quantitative explanatory approach was employed, with data collected from 162 operational-level project personnel and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Path–Goal leadership has a significant direct effect on project success and a significant effect on project communication. Communication also has a significant effect on project success and partially mediates the relationship between Path–Goal leadership and project success, indicating that leadership influences project outcomes both directly and indirectly through improved communication. Furthermore, conflict management significantly moderates the relationship between Path–Goal leadership and project success, but does not moderate the relationship between Path–Goal leadership and communication. These findings highlight that construction project success is not solely determined by technical and planning aspects, but is strongly influenced by the active role of the Project Manager in directing work, fostering effective project communication, and managing conflict constructively, particularly in projects with relatively lean organizational structures.
Copyright (c) 2026 Muchammad Lukman Affandi, Romauli Nainggolan https://creativecommons.org/licenses/by/4.0
The Influence of Digital Marketing and Electronic Word of Mouth on Customer Retention in Generation Z Consumers in TikTok Shop with Brand Trust as a Moderator
This study was conducted in response to the growing phenomenon in which digital marketing gradually replaces traditional marketing, with TikTok shop exemplifying expertise in sustaining social commerce amid intense competition. The research aims to examine the influence of Digital Marketing (X1) and Electronic Word of Mouth (X2) on Customer Retention (Y), with Brand Trust (Z) positioned as a moderating variable. A quantitative approach was employed using Structural Equation Modeling (SEM) with SmartPLS software, as this method is suitable for testing complex relationships among latent constructs. Data were collected through surveys distributed to Generation Z consumers actively engaged with TikTok shop, ensuring representation of the population most immersed in social commerce. Measurement indicators included promotional strategies, SEO, social media, public relations, e-WOM intensity, valence, content, and trust dimensions. The findings revealed that Digital Marketing and Brand Trust significantly and positively affect Customer Retention, while the moderating role of Brand Trust was not statistically significant. These results imply that effective digital marketing strategies and trust-building initiatives are crucial for sustaining customer loyalty, though trust alone may not strengthen moderating effects.
Copyright (c) 2026 Nabilla Fitri Assy Farhah, Bobby Reza, Muhammad Junaid Kamaruddin https://creativecommons.org/licenses/by/4.0
Analisis Laporan Keuangan Berbasis SAK EMKM dalam Meningkatkan Efektivitas dan Efisiensi Pengelolaan Keuangan pada Toko Emas H. Pakistan Daulay
This study aims to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving the effectiveness and efficiency of financial management at the H. Pakistan Daulay Gold Shop in Padang Lawas Regency. This study used a descriptive qualitative approach with a case study method. Data were obtained through in-depth interviews, direct observation, and documentation studies. Data were then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that before the implementation of SAK EMKM, the shop's financial practices were still traditional, with manual recording, mixing of personal and business funds, and intuitive decision-making. After the implementation of SAK EMKM in 2022, significant changes occurred in the financial reporting system, allowing the owner to prepare three main reports the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements (CaLK) in a systematic and measurable manner. The implementation of SAK EMKM has been proven to improve the accuracy of financial information, strengthen transparency and accountability, and support data-driven decision making. Furthermore, this standard also contributes to administrative efficiency, cash flow control, and improved managerial capabilities of business owners. This research confirms that the implementation of SAK EMKM is not only a reporting instrument but also a strategic tool in building effective, efficient, and sustainable financial governance for MSMEs. These findings are expected to serve as a reference for the government, academics, and business actors in strengthening accounting literacy and encouraging the professionalization of financial management in the MSME sector in Indonesia.
Copyright (c) 2026 Syaikhah Putri Alifiah Siregar, Rahmi Syahriza, Hendra Harmain https://creativecommons.org/licenses/by/4.0
Pengaruh Lingkungan Kerja dan Gaya Kepemimpinan melalui Kepuasan Kerja terhadap Kinerja Pegawai Dinas P2KBP3A
Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja dan gaya kepemimpinan terhadap kinerja pegawai dengan kepuasan kerja sebagai variabel mediasi pada Dinas Pengendalian Penduduk, Keluarga Berencana, Pemberdayaan Perempuan, dan Perlindungan Anak Kabupaten Karimun. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian mencakup seluruh pegawai instansi tersebut yang berjumlah 40 orang, sehingga teknik pengambilan sampel yang digunakan adalah sampling jenuh. Data dikumpulkan melalui kuesioner tertutup dengan skala Likert lima poin dan dianalisis menggunakan regresi linear sederhana, regresi linear berganda, serta uji mediasi. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja (β = 0,990; p < 0,001), demikian pula gaya kepemimpinan (β = 0,966; p < 0,001). Selanjutnya, lingkungan kerja (β = 0,995; p < 0,001), gaya kepemimpinan (β = 0,983; p < 0,001), dan kepuasan kerja (β = 0,994; p < 0,001) terbukti berpengaruh positif dan signifikan terhadap kinerja pegawai. Hasil analisis menunjukkan bahwa kepuasan kerja berperan sebagai variabel mediasi parsial dalam hubungan antara lingkungan kerja dan gaya kepemimpinan terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan kinerja pegawai dapat dicapai melalui perbaikan kualitas lingkungan kerja, penguatan gaya kepemimpinan, serta pengelolaan kepuasan kerja secara berkelanjutan.
Copyright (c) 2026 Marta Lova Diana, Mira Yona, Hanafi Siregar, Nur Aziz https://creativecommons.org/licenses/by/4.0
Decoding Purchase Intention in the Digital Era: The Mediating Role of Brand Passion and Brand Loyalty
intention by incorporating brand passion and brand loyalty as mediating constructs, while aligning the analysis with the framework of the Sustainable Development Goals (SDGs). Within the sustainable development perspective, social media communication is expected not only to persuade consumers but also to educate them, consistent with the principles of Education for Sustainable Development (ESD), in order to promote responsible consumption as emphasized in SDG 12. The study uses a quantitative method with an explanatory structure. Data were collected from 132 individuals who are actively using social media, selected through purposive sampling, and then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The main findings reveal that social media communication conveying ethical and sustainability-oriented values significantly enhances both brand passion and brand loyalty. The results of the hypothesis test confirm that the two mediation variables play a crucial role in bridging digital communication with consumer purchase intentions. The emerging trend shows a shift towards ethical consumerism, where consumers are more driven by content that prioritizes the authenticity of social impact rather than aesthetics alone. The implications of this study confirm that the integration of sustainability narratives in social media communication strategies not only supports economic growth (SDG 8), but also creates resilient emotional attachments. Marketing practitioners are advised to adopt an ESD approach in digital content to build long-term loyalty and support the transition to a greener and more responsible market.
Copyright (c) 2026 Rahellia Panjaitan https://creativecommons.org/licenses/by/4.0
Utilization of Artificial Intelligence for Marketing Innovation and Business Sustainability by Smakelijk
The culinary souvenir industry in Surabaya faces competitive challenges that demand digital transformation in the era of Society 5.0. This research aims to formulate AI-based marketing innovation strategies to support the business sustainability of "Oleh Oleh Smakelijk." Using a mixed methods approach with an explanatory sequential design, this study integrates data from a Systematic Literature Review (SLR) of 25 reputable articles and qualitative case studies through interviews and field observations. The results of the problem identification indicate that dependency on manual processes leads to slow service responses and stock fluctuations resulting in product waste, a condition that does not align with the preferences of Generation Z consumers. The research recommends the implementation of three AI components: Generative AI for content personalization, Chatbots for customer service automation, and Predictive Analytics for inventory management. The application of these strategies is projected to reduce product waste by 15% and improve operational efficiency. The main conclusion of this study is that adopting a "Hybrid Intelligence" model, which combines human touch in products with machine intelligence in marketing, is essential for SMEs to enhance profitability and achieve economic and environmental sustainability goals.
Copyright (c) 2026 Ronald Farrell Wardhana https://creativecommons.org/licenses/by/4.0
The Influence of Promotion and Location on Customer Loyalty at FamilyMart Danau Agung Dua with Social Media as a Moderator
This study aims to examine the influence of promotion and location on customer loyalty at FamilyMart Danau Agung Dua, with social media serving as a moderating variable. Using a quantitative approach, the research involved 140 respondents and applied structural equation modelling with SmartPLS to analyze both direct and moderating effects among variables. The findings reveal that promotion, location, and social media each have a significant effect on customer loyalty. Furthermore, social media moderation strengthens the relationship between promotion and customer loyalty, as well as between location and customer loyalty, leading to the acceptance of all hypotheses. These results provide a deeper understanding of the factors influencing customer loyalty and offer practical implications for academics, researchers, and business practitioners. For academics, the study serves as a useful reference in exploring consumer behavior within the retail sector. For researchers, expanding the sample size is recommended to ensure more accurate and sustainable findings. For businesses such as FamilyMart, it is essential to pay attention to customer needs, design customer-friendly strategies, and leverage social media effectively to attract, retain, and strengthen customer loyalty.
Copyright (c) 2026 Imam Suryono, Citra Widya Sihotang, Ari Soetiyani https://creativecommons.org/licenses/by/4.0