Volume 8 No. 3, June 2026

Published: 2026-06-30

Articles

Performance Improvement Through Talent Management, Career Development and Education in Mantri of PT Bank Rakyat Indonesia (BRI) Tbk Teluk Betung Branch

Fadlika Fadlika, Universitas Mitra Indonesia, Indonesia

Yudhinanto Cahyo Nugroho, Universitas Mitra Indonesia, Indonesia

Maria Septijantini Alie, Universitas Mitra Indonesia, Indonesia

Hasbullah Hasbullah, Universitas Mitra Indonesia, Indonesia

Eka Travilta Oktaria, Universitas Mitra Indonesia, Indonesia

Desi Derina Yusda, Universitas Mitra Indonesia, Indonesia

801-806

https://doi.org/10.37034/jems.v8i3.219 | Abstract view: 252 times | Download: 350 times
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Mapping Research Trend in Psychological Empowerment and Job Satisfaction in the Era of Industrial Revolution 5.0: A Bibliometric Analysis

Fika Wulan Meilana Putri, Universitas Muhammadiyah Yogyakarta, Indonesia

Sri Handari Wahyuningsih, Universitas Muhammadiyah Yogyakarta, Indonesia

807-819

https://doi.org/10.37034/jems.v8i3.380 | Abstract view: 228 times | Download: 203 times
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Role Green Logistics Mediation in Improving Green Supply Chain Performance through Sustainable Manufacturing and Reverse Logistics

Jonathan Wibisono, Universitas Ciputra Surabaya, Indonesia

Timotius FCW Sutrisno, Universitas Ciputra Surabaya, Indonesia

https://orcid.org/0000-0002-5201-9673

820-828

https://doi.org/10.37034/jems.v8i3.371 | Abstract view: 256 times | Download: 287 times
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Penatausahaan: Integrasi Infrastruktur Teknologi Informasi dalam Model EUCS

Erwinsyah Erwinsyah, Universitas Tadulako, Indonesia

Husnul Hatimah, Universitas Tadulako, Indonesia

Arif Gunarsa, Universitas Tadulako, Indonesia

Abdul Razik Luneto, Universitas Tadulako, Indonesia

Phatra Anggana Djuri, Universitas Tadulako, Indonesia

Abdul Hakim Mukhtar, Universitas Tadulako, Indonesia

Andi Mappanyukki, Universitas Tadulako, Indonesia

829-835

https://doi.org/10.37034/jems.v8i3.312 | Abstract view: 191 times | Download: 254 times
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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

Eka Sartika, Universitas Jenderal Achmad Yani, Indonesia

Khaerul Rizal Abdurahman, Universitas Jenderal Achmad Yani, Indonesia

836-845

https://doi.org/10.37034/jems.v8i3.382 | Abstract view: 209 times | Download: 230 times
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Modeling the Dynamic Impact of TikTok Advertising Expenditure on Skincare Product Demand: Evidence from Time Series Analysis

Inten Permata Sari, Universitas Ciputra Surabaya, Indonesia

Timotius FCW Sutrisno, Universitas Ciputra Surabaya, Indonesia

846-859

https://doi.org/10.37034/jems.v8i3.411 | Abstract view: 232 times | Download: 297 times
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Understanding Employees Intention to Stay or Leave: The Interplay of Financial Compensation, Workload, and Job Satisfaction

Laila Shofia Ningsih, Muria Kudus University, Indonesia

Kertati Sumekar, Muria Kudus University, Indonesia

Mulyanto Mulyanto, Muria Kudus University, Indonesia

860-869

https://doi.org/10.37034/jems.v8i3.415 | Abstract view: 235 times | Download: 265 times
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Pengaruh Kompensasi dan Kepemimpinan Transaksional terhadap Turnover Intention melalui Kepuasan Kerja di Leo Fashion Group

Hadziq Jauhary, Universitas Stikubank Semarang, Indonesia

Suhana Suhana, Universitas Stikubank Semarang, Indonesia

870-878

https://doi.org/10.37034/jems.v8i3.387 | Abstract view: 174 times | Download: 186 times
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The Effect of Government Accounting Standards Understanding, Human Resource Competence, and Accounting Information Systems on Financial Reporting Quality in the Bandung City Government

Karima Islahia Fatimah, Universitas Jenderal Achmad Yani, Indonesia

Budi Hendaris, Universitas Jenderal Achmad Yani, Indonesia

879-886

https://doi.org/10.37034/jems.v8i3.393 | Abstract view: 146 times | Download: 181 times
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Pentingnya Transmisi Nilai Founder pada Family Business Bidang Kesehatan

Catherine Marcia Irawan, Universitas Ciputra Surabaya, Indonesia

Metta Padmalia, Universitas Ciputra Surabaya, Indonesia

Andrea Gideon, Universitas Ciputra Surabaya, Indonesia

887-894

https://doi.org/10.37034/jems.v8i3.397 | Abstract view: 163 times | Download: 237 times
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Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu

Astrialestari Astrialestari, Universitas Tadulako, Indonesia

Rudy Usman, Universitas Tadulako, Indonesia

Masruddin Masruddin, Universitas Tadulako, Indonesia

Andi Mattulada Amir, Universitas Tadulako, Indonesia

895-902

https://doi.org/10.37034/jems.v8i3.402 | Abstract view: 174 times | Download: 243 times
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Peningkatan Kepesertaan Aktif Jaminan Sosial Ketenagakerjaan Berbasis Ketahanan Dana

Yayat Syariful Hidayat, BPJS Ketenagakerjaan, Indonesia

Popong Nurhayati, Institut Pertanian Bogor, Indonesia

Yudha Heryawan Asnawi, Institut Pertanian Bogor, Indonesia

Mohamad Rhesa Adisty, BPJS Ketenagakerjaan, Indonesia

903-911

https://doi.org/10.37034/jems.v8i3.370 | Abstract view: 164 times | Download: 319 times
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Exploring the Accounting for Plastic Waste Processing Costs from a Sustainability Perspective

Taufik Afdal, Tadulako University, Indonesia

Nina Yusnita Yamin, Tadulako University, Indonesia

Ernawaty Usman, Tadulako University, Indonesia

Rahmi Syafitri, Tadulako University, Indonesia

912-921

https://doi.org/10.37034/jems.v8i3.420 | Abstract view: 202 times | Download: 259 times
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Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA

Ayu Safitri, Universitas Tadulako, Indonesia

Rahayu Indriasari, Universitas Tadulako, Indonesia

Muhammad Ilham Pakawaru, Universitas Tadulako, Indonesia

Andi Ainil Mufidah Tanra, Universitas Tadulako, Indonesia

922-927

https://doi.org/10.37034/jems.v8i3.414 | Abstract view: 253 times | Download: 211 times
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Digital Transformation and Organizational Behavior in Improving Nurse Performance: The Role of Hospital Management Information Systems, Work Discipline, and Organizational Culture

Herkulanus Robi, Universitas Sangga Buana, Indonesia

Haddan Dongoran, Universitas Sangga Buana, Indonesia

Ayu Laili Rahmiyati, Universitas Sangga Buana, Indonesia

928-934

https://doi.org/10.37034/jems.v8i3.422 | Abstract view: 162 times | Download: 227 times
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Pengaruh Digitalisasi Layanan terhadap Efisiensi Kerja dan Kualitas Pelayanan Karyawan Fave Hotel

Ni Kadek Sutrianingsih, IAHN Gde Pudja Mataram, Indonesia

Armi Sulthon Fauzi, IAHN Gde Pudja Mataram, Indonesia

935-942

https://doi.org/10.37034/jems.v8i3.408 | Abstract view: 191 times | Download: 184 times
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Analisis Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen Melalui Keputusan Pembelian pada Gerai Ritel Modern Alfamart Karawaci Residence Bojong Nangka, Kelapa Dua, Kabupaten Tangerang

Abu Amar, Universitas Pamulang, Indonesia

Nurmin Arianto, Universitas Pamulang, Indonesia

Rosa Lesmana, Universitas Pamulang, Indonesia

943-952

https://doi.org/10.37034/jems.v8i3.392 | Abstract view: 235 times | Download: 198 times
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Pengaruh User Generated Content dan Aesthtetic Appeal terhadap Visit Intention pada Jiwan Coffe & Things Cirebon di kalangan Gen Z

Rihke Liestia, Universitas Swadaya Gunung Jati Cirebon, Indonesia

Misbak Misbak, Universitas Swadaya Gunung Jati Cirebon, Indonesia

Keke Shabrina Nurmalitasari, Universitas Swadaya Gunung Jati Cirebon, Indonesia

953-960

https://doi.org/10.37034/jems.v8i3.425 | Abstract view: 231 times | Download: 209 times
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Optimalisasi Instagram untuk Meningkatkan Pendapatan pada UMKM Lumpia Super di Kota Samarinda

Almasari Aksenta, Politeknik Negeri Samarinda, Indonesia

Try Gita Shavira, Politeknik Negeri Samarinda, Indonesia

Johan Lucas Away, Politeknik Negeri Samarinda, Indonesia

961-970

https://doi.org/10.37034/jems.v8i3.421 | Abstract view: 174 times | Download: 195 times
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Analysis of Strategies for Improving Sharia Financial Literacy in the Community: A Case Study of Aek Bilah District

S Ritonga Ari Putri, Universitas Islam Negeri Sumatera Utara, Indonesia

Nurwani Nurwani, Universitas Islam Negeri Sumatera Utara, Indonesia

Laylan Syafina, Universitas Islam Negeri Sumatera Utara, Indonesia

971-977

https://doi.org/10.37034/jems.v8i3.431 | Abstract view: 172 times | Download: 195 times
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Career Preferences of Late Millennials and Z in Indonesia: Job Mobility, Aspirations, and Value Priorities

Sulastri Sulastri, Universitas Riau Kepulauan, Indonesia

Mira Yona, Universitas Riau Kepulauan, Indonesia

Hanafi Siregar, Universitas Riau Kepulauan, Indonesia

Hary Rangga, Universitas Riau Kepulauan, Indonesia

Nuur Faris Akram, Universitas Riau Kepulauan, Indonesia

978-984

https://doi.org/10.37034/jems.v8i3.433 | Abstract view: 696 times | Download: 1075 times
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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

Mutmainah Mutmainah, Tadulako University, Indonesia

Rudy Usman, Tadulako University, Indonesia

Muhammad Din, Tadulako University, Indonesia

Lucyani Meldawati, Tadulako University, Indonesia

985-993

https://doi.org/10.37034/jems.v8i3.438 | Abstract view: 179 times | Download: 173 times
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Work-Life Balance Among Gen Z and Millennials: HR Strategies Involving Leave Policies, Flexible Working Hours, and Welfare Benefits

Milawati Milawati, Universitas Riau Kepulauan, Indonesia

Hanafi Siregar, Universitas Riau Kepulauan, Indonesia

Mira Yona, Universitas Riau Kepulauan, Indonesia

Muhammad Farhan Nasution, Universitas Riau Kepulauan, Indonesia

Siti Khairani, Universitas Riau Kepulauan, Indonesia

994-1002

https://doi.org/10.37034/jems.v8i3.435 | Abstract view: 624 times | Download: 404 times
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The Impact of Inclusive Service Experience on Social Identity and Brand Loyalty: Empirical Study of Inclusive Cafés in Urban Indonesia

Dea Ananda Tiaranurlaisya, Universitas Muhammadiyah Bengkulu, Indonesia

Andi Azhar, Universitas Muhammadiyah Bengkulu, Indonesia

Yu-Te Tu, Chihlee University of Technology, Taiwan, Province of China

Yinghuei Chen, Asia University, Taiwan, Province of China

1003-1012

https://doi.org/10.37034/jems.v8i3.428 | Abstract view: 212 times | Download: 194 times
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Manajemen Tenaga Kesehatan di UPT Puskesmas Siantan Hilir Kalimantan Barat: Studi Kasus Kualitatif

Indry Nurafsari, Universitas Adhirajasa Reswara Sanjaya, Indonesia

Purwadhi Purwadhi, Universitas Adhirajasa Reswara Sanjaya, Indonesia

Yani Restiani Widjaja, Universitas Adhirajasa Reswara Sanjaya, Indonesia

1013-1018

https://doi.org/10.37034/jems.v8i3.366 | Abstract view: 214 times | Download: 186 times
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Production Cost Analysis Using the Full Costing Method at Yabo Kopi Keliling Palu City

Rio Bagas Maulana, Universitas Tadulako, Indonesia

Sugianto Sugianto, Universitas Tadulako, Indonesia

Abdul Kahar, Universitas Tadulako, Indonesia

Latifah Sukmawati Yuniar, Universitas Tadulako, Indonesia

1019-1026

https://doi.org/10.37034/jems.v8i3.442 | Abstract view: 191 times | Download: 203 times
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The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City

Cahya Bilqis Syahrani, Universitas Tadulako, Indonesia

Muhammad Ilham Pakawaru, Universitas Tadulako, Indonesia

Ernawaty Usman, Universitas Tadulako, Indonesia

Muliati Muliati, Universitas Tadulako, Indonesia

1027-1033

https://doi.org/10.37034/jems.v8i3.448 | Abstract view: 150 times | Download: 178 times
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Digital Transformation and Carbon Emission: A Bibliometric Analysis of Global Research Trends

Sifa Rhodatul Jannah Subagio, Universitas Diponegoro, Indonesia

Andri Prastiwi, Universitas Diponegoro, Indonesia

1034-1044

https://doi.org/10.37034/jems.v8i3.447 | Abstract view: 167 times | Download: 164 times
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Adapting Overall Equipment Effectiveness to Evaluate Operational Performance in an Ophthalmology Outpatient Clinic

Timotius Dwi Kurnianto, Universitas Ciputra, Indonesia

Timotius Febry Christian Wahyu Sutrisno, Universitas Ciputra, Indonesia

1045-1055

https://doi.org/10.37034/jems.v8i3.446 | Abstract view: 258 times | Download: 177 times
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Keberhasilan Program MBG dalam Perspektif Manajemen Rantai Pasok: Peran Moderasi Keterlibatan UMKM terhadap Pertumbuhan Ekonomi Lokal

Mochammad Haris Firdaus, Universitas Ciputra, Indonesia

J E Sutanto, Universitas Ciputra, Indonesia

1056-1066

https://doi.org/10.37034/jems.v8i3.456 | Abstract view: 510 times | Download: 316 times
- Full Text (Bahasa Indonesia)
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

Ari Faturrahman, Universitas Ciputra Surabaya, Indonesia

Timotius FCW Sutrisno, Universitas Ciputra Surabaya, Indonesia

1067-1082

https://doi.org/10.37034/jems.v8i3.437 | Abstract view: 220 times | Download: 165 times
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Determinants of Financial Distress among Local Governments in Indonesia

Aliffia Dewi Syahda, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Fajar Syaiful Akbar, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

1083-1089

https://doi.org/10.37034/jems.v8i3.464 | Abstract view: 190 times | Download: 186 times
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Anteseden Green Intellectual Capital pada Kinerja Keuangan dan Konsekuensinya terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur di Indonesia Tahun 2022-2024)

Arum Azahrah, Universitas Tadulako, Indonesia

Abdul Kahar, Universitas Tadulako, Indonesia

Muliati Muliati, Universitas Tadulako, Indonesia

I Putu Edi Darmawan, Universitas Tadulako, Indonesia

1090-1104

https://doi.org/10.37034/jems.v8i3.457 | Abstract view: 183 times | Download: 218 times
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Pengaruh Kepemimpinan Transformasional, Pelatihan, dan Knowledge Managemenet terhadap Kinerja Karyawan pada PT Prima Mitrajaya Mandiri

Rofik Aji Laksono, Universitas Sarjanawiyata Tamansiswa, Indonesia

Kusuma Chandra Kirana, Universitas Sarjanawiyata Tamansiswa, Indonesia

Eko Yulianto, Universitas Sarjanawiyata Tamansiswa, Indonesia

1105-1111

https://doi.org/10.37034/jems.v8i3.466 | Abstract view: 155 times | Download: 190 times
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Strategi Peningkatan Kinerja Karyawan melalui Pelatihan dan Pengembangan Keahlian PT Mitra Andal Sejati

Ni Wayan Ratmi Giarini, Institut Agama Hindu Negeri Gde Pudja Mataram, Indonesia

Nengah Sukendri, Institut Agama Hindu Negeri Gde Pudja Mataram, Indonesia

I Gede Bayu Wijaya, Institut Agama Hindu Negeri Gde Pudja Mataram, Indonesia

1112-1119

https://doi.org/10.37034/jems.v8i3.434 | Abstract view: 146 times | Download: 168 times
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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

Rehulina Desviora Sitepu, Universitas Ciputra, Indonesia

Metta Padmalia, Universitas Ciputra, Indonesia

1120-1129

https://doi.org/10.37034/jems.v8i3.470 | Abstract view: 158 times | Download: 159 times
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Analysis of the Efficiency and Supply Chain Performance of Copra Using the FSCN Method and Sales Margin

I Gede Rendi Septian Parwanto, Tadulako University, Indonesia

Fatlina Zainuddin, Tadulako University, Indonesia

Suryadi Hadi, Tadulako University, Indonesia

Kadek Agus Dwiwijaya, Tadulako University, Indonesia

1130-1140

https://doi.org/10.37034/jems.v8i3.453 | Abstract view: 185 times | Download: 188 times
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Analisis Dampak ESOP Terhadap Kinerja Keuangan dan Produktivitas Karyawan PT BRI di BEI 2020-2024

Ramlah Ramlah, Universitas Tadulako, Indonesia

Sugianto Sugianto, Universitas Tadulako, Indonesia

Fikry Karim, Universitas Tadulako, Indonesia

Ilham Pakawaru, Universitas Tadulako, Indonesia

1141-1149

https://doi.org/10.37034/jems.v8i3.469 | Abstract view: 147 times | Download: 171 times
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Pencegahan Fraud melalui Perilaku Etis dan Budaya Organisasi: Mediasi Pengendalian Internal, Moderasi Religiositas pada Niat Whistleblowing

Lucy Chairoel, Universitas Dharma Andalas, Indonesia

Lasti Yossi Hastini, Universitas Dharma Andalas, Indonesia

Mellyna Eka Yan Fitri, Universitas Dharma Andalas, Indonesia

1150-1159

https://doi.org/10.37034/jems.v8i3.467 | Abstract view: 124 times | Download: 167 times
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Job Crafting and Work Engagement: A Scientometric Mapping of Global Research Trends and Future Directions

Aidilla Qurotianti, Universitas Muhammadiyah Yogyakarta, Indonesia

Rini Juni Astuti, Universitas Muhammadiyah Yogyakarta, Indonesia

1160-1172

https://doi.org/10.37034/jems.v8i3.461 | Abstract view: 212 times | Download: 196 times
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Pengaruh Market Orientation terhadap Kinerja UKM Art Market dengan Innovation Capability sebagai Variabel Mediasi

Nasihatul Fadhilah, Universitas Ciputra, Indonesia

Damelina Basauli Tambunan, Universitas Ciputra, Indonesia

1173-1181

https://doi.org/10.37034/jems.v8i3.481 | Abstract view: 109 times | Download: 144 times
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Analysis of Factors Influencing Customers in Adopting Electricity Pumping Technology Through the Electrifying Agriculture Program at PT PLN (Persero) UP3 Ponorogo

Dhani Kurniawan, Universitas Ciputra, Indonesia

Romauli Nainggolan, Universitas Ciputra, Indonesia

1182-1193

https://doi.org/10.37034/jems.v8i3.474 | Abstract view: 105 times | Download: 165 times
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The Effect of Household Consumption, Investment, and Capital Expenditure on Gross Regional Domestic Product in the Special Region of Yogyakarta Province

Mutiara Latifah, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

M Taufiq, Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

1194-1200

https://doi.org/10.37034/jems.v8i3.483 | Abstract view: 147 times | Download: 178 times
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Analisis Kepuasan Konsumen terhadap Kualitas Produk Beras PT Padi Indonesia Maju pada Retail Modern XYZ di Kabupaten Mojokerto

Fajar Tirto Sajiwo, Universitas Pembangunan Nasional “VETERAN” Jawa Timur, Indonesia

Teguh Soedarto, Universitas Pembangunan Nasional “VETERAN’ Jawa Timur, Indonesia

Risqi Firdaus Setiawan, Universitas Pembangunan Nasional “VETERAN’ Jawa Timur, Indonesia

1201-1208

https://doi.org/10.37034/jems.v8i3.480 | Abstract view: 139 times | Download: 164 times
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Pengaruh Kualitas Layanan dan Brand Image terhadap Kepuasan Pelanggan Lion Parcel di Kota Cirebon

Galih Maulana, Universitas Swadaya Gunung Jati Cirebon, Indonesia

Misbak Misbak, Universitas Swadaya Gunung Jati Cirebon, Indonesia

1209-1216

https://doi.org/10.37034/jems.v8i3.484 | Abstract view: 155 times | Download: 155 times
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Pengaruh Electronic Word of Mouth, Fintech, dan Kualitas Produk terhadap Keputusan Pembelian (Emina Cosmetics) pada Generasi Z dengan Citra Merek sebagai Pemoderasi

Davhina Resta Mevia, Universitas 17 Agustus 1945 Jakarta, Indonesia

Muhammad Junaid Kamaruddin, Universitas 17 Agustus 1945 Jakarta, Indonesia

1217-1230

https://doi.org/10.37034/jems.v8i3.478 | Abstract view: 182 times | Download: 155 times
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Pengaruh Kepemimpinan Digital, Pemasaran Digital, dan Kredibilitas Influencer terhadap Purchase Intention Wardah pada Konsumen Gen Z di Indonesia dengan Citra Merek sebagai Pemoderasi

Fitri Noviana, Universitas 17 Agustus 1945 Jakarta, Indonesia

Muhammad Junaid Kamaruddin, Universitas 17 Agustus 1945 Jakarta, Indonesia

1231-1243

https://doi.org/10.37034/jems.v8i3.477 | Abstract view: 168 times | Download: 162 times
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AI-Recommendation and UTAUT2 Factors in Shaping Consumer Attitudes and Purchase Intentions in E-Commerce

Celine Miyuki Gunawan, Universitas Ciputra, Indonesia

Metta Padmalia, Universitas Ciputra, Indonesia

1244-1251

https://doi.org/10.37034/jems.v8i3.486 | Abstract view: 325 times | Download: 187 times
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Pengaruh Pengetahuan Audit dan Komitmen Organisasi terhadap Kinerja Auditor dengan Pemahaman Good Governance sebagai Variabel Moderasi

Salwa Rahmadani, Universitas Muhammadiyah Jakarta, Indonesia

Luqman Hakim, Universitas Muhammadiyah Jakarta, Indonesia

1252-1261

https://doi.org/10.37034/jems.v8i3.485 | Abstract view: 118 times | Download: 125 times
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Efisiensi Pemasaran dan Faktor–Faktor yang Memengaruhi Pilihan Saluran Pemasaran Udang Vaname

Reza Aunur Rizka, Institut Pertanian Bogor, Indonesia

Rita Nurmalina, Institut Pertanian Bogor, Indonesia

Yanti Nuraeni Muflikh, Institut Pertanian Bogor, Indonesia

1262-1270

https://doi.org/10.37034/jems.v8i3.491 | Abstract view: 132 times | Download: 155 times
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