JURNAL LENTERA BISNIS

PENGEMBANGAN KINERJA PENGAWASAN PEMILU MELALUI LEADERSHIP DAN KOMPETENSI SDM

Rudi Wibowo, Imran Syah, Aprelia Nur Kumalasari, Minullah — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to examine and analyze how the integration of leadership and human resource competencies is implemented within the Election Supervisory Agency (Bawaslu) of East Java Province to improve the effectiveness of election oversight performance. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, non-participatory observation, and institutional document studies. The results show that Bawaslu of East Java Province has systematically implemented the integration of leadership policies and human resource development. This process is implemented through various institutional forums such as plenary leadership meetings, morning roll calls, internal training, and tiered monitoring and evaluation mechanisms. This integration has a positive impact on oversight performance, particularly in terms of reporting consistency, preparedness to deal with disputes, and responsiveness to potential election violations. However, this study also identified challenges such as variations in competency across regions and limitations in training resources.

STRATEGI OPTIMALISASI KAPABILITAS EKONOMI KREATIF BERBASIS GENDER EQUALITY AND SOCIAL INCLUSION DALAM UPAYA IMPLEMENTASI TECHNOPRENEURSHIP TOURISM DI DAERAH PERBATASAN

Tue, 28 Apr 2026 00:00:00 +0000

This research focuses on strategies to optimize the capabilities of the creative economy based on Gender Equality and Social Inclusion (GESI) in the implementation of technopreneurship tourism in the border region of Bengkayang Regency, West Kalimantan. The study is motivated by the substantial potential of natural resources, cultural assets, and the strategic location of the border area, which remain underutilized, particularly by women and marginalized groups. Digitalization is considered a promising approach to enhance business efficiency, expand market access, and foster sustainable tourism models. However, limited digital skills, inadequate infrastructure, and gender disparities present significant challenges. A descriptive qualitative method was employed through observations, in-depth interviews, focus group discussions (FGDs), and secondary document analysis. Data were analyzed thematically, focusing on local potential, gender dynamics, market access, technological capacity, and social inclusion. The findings reveal that the main creative economy potentials include tengkawang-based processing, traditional weaving and handicrafts, culinary heritage, and cultural tourism. Women are dominant in traditional sectors but remain underrepresented in digital-based activities. Key obstacles include limited capital, low levels of digital literacy, narrow market access, and prevailing social norms restricting women’s roles. Marginalized groups also face discrimination and limited access to basic services. The proposed strategies emphasize gender-responsive technical capacity building, inclusive digital literacy, strengthening of creative economy institutions, and cross-sectoral policy integration sensitive to GESI principles. The study recommends pentahelix synergy as a crucial approach to strengthening an inclusive and sustainable creative economy ecosystem in border areas through the application of digital-based technopreneurship tourism.

ANALISIS PERSEPSI KEAMANAN DATA DAN KEPUASAN PELANGGAN TERHADAP PENGGUNAAN DOMPET DIGITAL DANA DAN SHOPEEPAY DI KOTA TANGERANG

Tue, 28 Apr 2026 00:00:00 +0000

This study analyzes the influence of perceived data security and customer satisfaction on the use of digital wallets DANA and ShopeePay in Tangerang City. A quantitative survey approach was used with 110 respondents who actively use digital wallets. Data analysis used multiple linear regression with SPSS. The results show that perceived data security and customer satisfaction significantly influence the use of DANA both partially and simultaneously. In ShopeePay, customer satisfaction has a significant partial effect, while perceived data security does not show a partial effect but remains significant simultaneously. These findings highlight the importance of security systems and service quality in strengthening trust in digital payment systems

MENINGKATKAN NILAI PERUSAHAAN MELALUI STRATEGI INDUSTRI HIJAU, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY: PERAN LEVERAGE SEBAGAI VARIABEL MEDIASI

Ananta Arta Nadia, Menik Indrati — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to examine the effect of green industry strategy, profitability, and corporate social responsibility on firm value with leverage as a mediating variable in companies listed in the LQ45 index during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial reports, sustainability reports, and PROPER rating data published by the Ministry of Environment and Forestry. The research sample was selected using purposive sampling, resulting in 20 companies with a total of 80 observations during the study period. Data analysis was conducted using panel data regression with the assistance of EViews 12 software. The selection of the best model was determined through the Chow test, Hausman test, and Lagrange Multiplier test to identify the most appropriate estimation model for each equation. The results indicate that green industry strategy and profitability have a negative and significant effect on leverage, while corporate social responsibility has no significant effect on leverage. In testing their impact on firm value, green industry strategy and profitability show no significant effect, corporate social responsibility has a negative and significant effect, and leverage has a positive and significant effect on firm value. The Sobel test results reveal that leverage mediates the relationship between green industry strategy and profitability and firm value, but does not mediate the relationship between corporate social responsibility and firm value. These findings suggest that investors respond more strongly to corporate financing structure decisions than to non-financial signals such as environmental strategies and social disclosures. Optimally managed leverage is perceived as a signal of financial strength that enhances market confidence and firm value, while CSR activities are still viewed as short-term costs that have not yet generated direct economic benefits.

PURCHASE INTENTION PADA GEOTAGGING TIKTOK: PERAN PERFORMANCE EXPECTANCY, SOCIAL INFLUENCE, DAN PRICE VALUE

Nadhia Mananda Usmani, Amelindha Vania — Tue, 28 Apr 2026 00:00:00 +0000

The rapid development of social commerce platforms has transformed consumer purchasing behavior, particularly through location-based promotional features. Despite growing scholarly interest in purchase intention on digital platforms, empirical findings regarding the roles of performance expectancy, social influence, and price value remain inconsistent, and studies specifically addressing location-tagged food voucher promotions on TikTok are still limited. This study aims to examine the influence of performance expectancy, social influence, and price value on purchase intention among TikTok users exposed to food voucher promotions through the geotagging feature in Malang City. A quantitative approach was employed through a survey method involving 130 respondents selected via purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results demonstrate that all three variables positively and significantly influence purchase intention, both partially and simultaneously. Performance expectancy yielded a path coefficient of 0.264 (T-statistic = 2.647; p = 0.008), social influence of 0.276 (T-statistic = 3.631; p = 0.000), and price value emerged as the most dominant predictor with a path coefficient of 0.348 (T-statistic = 3.018; p = 0.003). Collectively, the three variables explain 63.1% of the variance in purchase intention (R² = 0.631). These findings confirm that consumers' perceived benefit of the feature, social recommendations within the platform, and the perceived economic value of vouchers are the primary drivers of purchasing intent in TikTok's geotagging ecosystem. Food and beverage SME practitioners are encouraged to optimize TikTok's geotagging feature by emphasizing functional benefits, leveraging user-generated recommendations, and offering competitively priced vouchers to effectively stimulate consumer purchase intention.

PERAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP WORK ENGAGEMENT MELALUI SELF EFFICACY DAN ENTREPRENEURIAL BRICOLAGE SEBAGAI MEDIASI

Kartika Salsabilah, Ari Anggarani Winadi Prasetyoning Tyas — Tue, 28 Apr 2026 00:00:00 +0000

Employees are valuable assets whose work engagement must be maintained, especially in a dynamic creative industry such as Malacca Advisory, where work engagement is influenced by various factors including perceived organizational support. This study aims to analyze the role of perceived organizational support on work engagement with self-efficacy and entrepreneurial bricolage as mediators among 60 employees of Malacca Advisory at Malacca Enterprise Indonesia. Using purposive sampling with a census method, data were collected through an online questionnaire and analyzed using Structural Equation Modeling – Partial Least Square. The results showed that perceived organizational support has a positive and significant effect on self-efficacy, entrepreneurial bricolage, and work engagement. Entrepreneurial bricolage has a positive and significant effect on work engagement and is proven to partially mediate the relationship between perceived organizational support and work engagement, while self-efficacy has no significant direct or mediating effect. The implication of this research is that organizations need to strengthen perceived employee support, clarify work structures, and encourage bricolage behavior to enhance work engagement, particularly in the context of creative industries with limited resources.

ANALISIS EFEKTIVITAS PENGGUNAAN SISTEM SAP DALAM PENGELOLAAN GUDANG DI PT GIVAUDAN INDONESIA DEPOK

Faridah, Yoeliastuti — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to analyze the effectiveness of the use of the System Application and Product in Data Processing (SAP) in warehouse management at PT Givaudan Indonesia, Depok. The main issue addressed is the discrepancy between system-recorded stock data and physical inventory, which is caused by human factors and technical constraints. The research employs a descriptive qualitative method supported by quantitative data obtained from questionnaires distributed to 12 warehouse operational respondents. The results indicate that the implementation of SAP at PT Givaudan Indonesia, Depok, is categorized as highly effective, with an average score of 4.31 out of 5.00. The primary strengths of the system are its support for the First Expired First Out (FEFO) principle (4.42) and the speed of data input (4.42). However, this effectiveness is still hindered by operator discipline in scanning activities (3.75) as well as network and system stability issues (3.75).

PENGARUH STRUKTUR ORGANISASI, KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PERSADA INDONESIA

Fiola Devita Defanny, Hesty Prima Rini — Tue, 28 Apr 2026 00:00:00 +0000

The decline in employee performance is evident in the failure to achieve established work targets. Over the past two years, the company has undergone changes to its organizational structure and systems. This study aims to examine the influence of organizational structure, leadership, and the work environment on employee performance at Persada Indonesia. The study used a quantitative approach with a saturated sampling technique involving all 50 employees as respondents. Data were collected through questionnaires, then analyzed using the Partial Least Squares (PLS) method. The results show that organizational structure, leadership, and the work environment have a positive and significant influence on employee performance. These findings confirm that targeted change management, communicative leadership, and a conducive work environment are important factors in efforts to improve employee performance.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SEKTOR CONSUMER PRODUCT AND SERVICE DI BURSA MALAYSIA (BM) TAHUN 2022-2024)

Sugeng Hariadi, Queenesya Elvina Setyadharma — Tue, 28 Apr 2026 00:00:00 +0000

This study is intended to determine the effect of CSR and GCG on Firm Value with Profitability as a moderating variable. This study is a descriptive quantitative research type with a quantitative approach. The study uses annual, sustainability, and financial report data of the consumer product and service sector on the Bursa Malaysia website from 12 companies. The sampling method used is purposive sampling, and 36 consumer product and service company data were obtained. The analysis method uses IBM SPSS Statistics 23. The results of this study indicate 1) Corporate Social Responsibility does not have a significant effect on firm value, 2) KM has a significant effect and Institutional Ownership (IO) does not have a significant effect on firm value, 3) Profitability is unable to moderate the effect of Corporate Social Responsibility on Firm Value, 4) Profitability is unable to moderate the effect of GCG on Firm Value.

ANALISIS KAJIAN SOCIAL MEDIA MARKETING DAN CUSTOMER ENGAGEMENT TERHADAP BRAND AWARENESS PLATFORM E-COMMERCE SHOPEE

Yonatan Lamaindi, Edwin Zusrony, Myra Andriana, Gibson Manalu — Tue, 28 Apr 2026 00:00:00 +0000

The massive use of social media and the support of technology platforms have encouraged the younger generation to make product purchasing intentions on e-commerce. This study aims to determine the influence of Social Media Marketing (SMM) and Customer Engagement (CE) on Brand Awareness (BAW) for products through Shopee e-commerce among the younger generation in Yogyakarta, Indonesia. This study uses a quantitative approach involving 60 respondents aged 18-25 years and selected using a purposive sampling technique. The data analysis technique uses multiple linear regression and is processed using SmartPLS version 4.1.1.4 to test the influence and research hypothesis, to determine the relationship between variables. The research results show that the variables of Social Media Marketing and Customer Engagement have a positive and significant influence partially and simultaneously on Brand Awareness. These findings can be considered by e-commerce managers in communicating and delivering marketing offers online through social media.

ANALISIS PERAN INFLUENCER MARKETING DAN CONTENT MARKETING DALAM MENDORONG KEPUTUSAN KONSUMEN MENGINAP DI HOTEL BINTANG EMPAT

Aprillia Anggun Widiastuti, Edwin Zusrony, Myra Andriana, Pindo Asti — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to investigate the impact of influencer marketing and content marketing on consumer decisions to stay at the four-star Griya Persada Bandungan hotel, Semarang Regency, Central Java. This study uses a quantitative approach involving 60 respondents aged 20-40 years and selected using a purposive sampling technique. The data analysis technique uses multiple linear regression and is processed using SmartPLS version 4.1.1.2. The research findings prove that influencer marketing and content marketing have a positive and significant impact partially on consumer decisions to stay at the four-star Griya Persada hotel. Influencer marketing and content marketing have a simultaneous impact on consumer decisions to stay at the four-star Griya Persada hotel. These findings underscore the importance of influencer marketing and content marketing in increasing consumer decisions to stay at the four-star Griya Persada hotel.

STRATEGI TERPADU: PERAN DIGITAL MARKETING DAN INFLUENCER MARKETING DALAM MENINGKATKAN PURCHASE INTENTION PADA INDUSTRI E-COMMERCE MELALUI ONLINE CUSTOMER REVIEWS

Faola Dwi Saputri, Edwin Zusrony, Tantik Sumarlin — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to analyze the influence of digital marketing and influencer marketing on consumer purchasing interest with online customer reviews as a mediating variable on e-commerce products. This study uses a quantitative approach with a survey method and involves 80 respondents from the Gen Z group living in Central Java Province aged 20-28 years and selected using a purposive sampling technique. The data analysis technique uses SEM-PLS and is processed using SmartPLS version 4.1.1.4. The results of the study prove that digital marketing and influencer marketing have a positive and significant impact on consumer purchasing interest in e-commerce products. Online customer reviews have a positive impact on purchasing interest and mediate the influence of digital marketing and influencer marketing on purchasing interest in e-commerce products. This finding confirms the importance of digital marketing and influencer marketing in increasing consumer purchasing interest in e-commerce products in the Central Java area.

PERSEPSI SERTIFIKASI HALAL DAN MINAT BELI TERHADAP LOYALITAS MEREK: PENDEKATAN MODEL SEM PLS PADA KONSUMEN MILLENIAL INDONESIA

Roy Darmawan, Yusuf Ramadhan, A. Khoirun Nasihin, Nurus Sabani — Tue, 28 Apr 2026 00:00:00 +0000

Indonesia is the country with the largest Muslim population in the world. The food industry in Indonesia is largely determined by halal certification issued by the Indonesian Ulema Council (MUI). This paper aims to provide information on the influence of halal certification on consumer purchasing interest and loyalty to brands that have halal certification for their food products. The halal industry in Indonesia has grown rapidly in recent years. This has attracted the attention of consumers and industry players who choose halal certification as an indicator of good practices in the Indonesian food industry. In addition to considering halal certification from a religious, safety, and hygiene perspective, it is also important to understand the relationship between these and, of course, its impact on business growth. The method used in this study was Structural Equation Modeling (SEM) with a PLS approach. Millennial respondents consisted of respondents aged 23-41 years. The questionnaire was determined using the Non-Probability Sampling method, and sampling was conducted using Purposive Sampling. Data collection was carried out by distributing questionnaires online using Google Forms and shared via WhatsApp and Instagram. There are various benefits provided by Halal certification. The results of the study show that the halal certification variable has an influence on purchasing interest, and purchasing interest has an influence on brand loyalty.

PENGARUH LITERASI KEUANGAN, PERSEPSI KEMUDAHAN PENGGUNAAN, KEAMANAN DAN SELF EFFICACY TERHADAP MINAT MENGGUNAKAN MOBILE BANKING WONDR BNI PADA GEN Z SURABAYA

Naufall Makarim Nurman Pradana, Tri Kartika Pertiwi — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to analyze the influence of financial literacy, perceived ease of use, security, and self-efficacy on the interest of Generation Z in Surabaya in using Wondr BNI mobile banking. The background of this study is based on ai the low adoption rate of Wondr BNI even though Gen Z is a group of digital natives who are active in using digital financial services. The research method used is quantitative with purposive sampling technique. The research sample consisted of 120 respondents, consisting of Gen Z residing in the city of Surabaya. Data analysis was conducted using (PLS-SEM) through the SmartPLS 4.The results show that financial literacy does not have a significant effect on interest in use, indicating that the adoption of mobile banking no longer requires a deep understanding of finance. Instead, perceptions of ease of use, security, and self-efficacy were found to have a positive and significant effect on interest in use.

PENGARUH LEADER MEMBER EXCHANGE, PSYCHOLOGICAL CAPITAL, DAN HUMAN RESOURCE PRACTICES TERHADAP EMPLOYEE RESILIENCE MELALUI EMPLOYEE ENGAGEMENT

Salya Widya Sabrina, Ahmad Hidayat Sutawidjaya, Abdul Haeba Ramli, Siti Mariam — Tue, 28 Apr 2026 00:00:00 +0000

This study examines the influence of Leader–Member Exchange, Psychological Capital, and Human Resource Practices on employee resilience, with employee engagement positioned as a mediating variable. The research was conducted at Universitas Terbuka Tangerang using a quantitative approach, involving a sample of 130 respondents. Data analysis was carried out using the Structural Equation Modeling (SEM) method through SmartPLS 4 software. The findings indicate that all three main variables significantly contribute to employee resilience. Furthermore, employee engagement is proven to act as a mediator that strengthens the relationships among these variables, confirming that optimizing workplace relationships and implementing effective HR policies are key to building resilience in the work environment. Theoretically, this research contributes to the development of organizational behavior studies, particularly regarding the role of Leader–Member Exchange, Psychological Capital, and Human Resource Practices in increasing employee resilience in the context of distance learning-based higher education organizations. Practically, the results of this study can serve as a basis for organizations in designing adaptive human resource management strategies by improving the quality of working relationships between leaders and employees, strengthening psychological capital, and optimizing human resource management practices to increase employee resilience in facing changes and work pressures.

PENGEMBANGAN STRATEGI PEMASARAN MENINGKATKAN MINAT BERBELANJA DI PASAR BERSIH BEKASI

Sophiyanto Wuryan, Ika Baskara, Endik Wahyudi — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to examine the effects of product, price, and service quality on consumers’ shopping interest at Pasar Bersih Telaga Mas, North Bekasi, while also formulating marketing strategies that reflect actual field conditions. A quantitative approach was employed, with data collected through questionnaires administered to 60 respondents. The data were analyzed using multiple linear regression to assess both partial and simultaneous relationships among variables. The findings indicate that product and price have a positive and statistically significant effect on consumers’ shopping interest, with product emerging as the most dominant variable. In contrast, service quality does not exhibit a significant effect. Simultaneously, all three variables significantly influence shopping interest, as reflected in a high coefficient of determination, indicating that the model accounts for a substantial proportion of the variation in consumer interest. These results suggest that improving product quality and variety, along with maintaining competitive and consistent pricing, constitutes the primary basis for enhancing consumer interest. The study is expected to provide practical considerations for market management in formulating more targeted and contextually grounded marketing policies and strategies.

PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, KEPRIBADIAN, DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM KULINER DI KECAMATAN MEDAN PETISAH

Tue, 28 Apr 2026 00:00:00 +0000

This study examines the impact of financial literacy, financial attitudes, personality, and income on financial management behavior among culinary MSME actors in Medan Petisah Sub-District. A quantitative causal design was employed, with the population comprising all MSMEs in the sub district. Samples were selected via purposive sampling based on criteria aligned with the study's objectives. Data were collected through a Google Form-based questionnaire from 100 respondents and analyzed using SPSS version 22. Findings reveal that financial literacy (sig. 0.000 < 0.05; t count = 9.015), financial attitudes (sig. 0.001 < 0.05; t-count = 3.555), personality (sig. 0.034 < 0.05; t-count = 2.154), and income (sig. 0.005 < 0.05; t-count = 2.891) each significantly influence financial management behavior. Collectively, these factors exert a substantial effect, underscoring their crucial role in financial management.

ANALISIS PENGARUH PERTUMBUHAN EKONOMI, INFLASI, NILAI TUKAR, DAN SUKU BUNGA TERHADAP PERTUMBUHAN PENYALURAN KREDIT DI BANK NASIONAL YANG TERDAFTAR DI INDEKS LQ45 PERIODE TAHUN 2020–2024

Henry Purba, Harman Malau, Harlyn Siagian — Tue, 28 Apr 2026 00:00:00 +0000

This study examines the impact of economic growth, inflation, exchange rates, and interest rates on credit growth in national banks listed in the LQ45 Index during the 2020–2024 period. The analysis focuses on national banks that consistently remained constituents of the LQ45 Index, representing highly liquid, large-capitalization, and systemically important banks in the Indonesian economy. The observation period covers both the economic downturn during the COVID-19 pandemic and the subsequent recovery and monetary policy normalization, providing a relevant context to assess the sensitivity of bank lending to macroeconomic dynamics. Macroeconomic data are obtained from official publications of Statistics Indonesia and Bank Indonesia, while banking credit data are sourced from national banking statistics and published reports. At the aggregate level, Indonesia’s banking credit exhibited a strong upward trend throughout the study period, with LQ45 banks accounting for a substantial share of total national credit. This study is expected to contribute empirical evidence on how dominant banks adjust their lending behavior in response to macroeconomic changes and to provide insights for policymakers, bank management, and investors.

PENGARUH KUALITAS LAYANAN DAN DIVERSIFIKASI BISNIS TERHADAP KEPUASAN PELANGGAN MELALUI PENGALAMAN PELANGGAN DENGAN TRUST SEBAGAI MODERASI PADA SPBU

Victor Dean Rizky Maulana Sitorus, Wati Susilawati, Dini Turipanam Alamanda — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to analyze the effect of service quality and business diversification on customer satisfaction through customer experience, with trust as a moderating variable at gas stations (SPBU) operated by PT Pangandaran Putra. A quantitative approach was employed using a survey method involving 150 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that service quality and business diversification have a positive and significant effect on customer satisfaction, both directly and indirectly through customer experience. Customer experience is proven to act as a significant mediating variable, while trust has a positive effect on customer satisfaction but shows a negative moderating effect on the relationship between customer experience and satisfaction. These findings highlight that customer satisfaction is not only determined by service quality and business diversification but also by customer experience as a key mechanism, supported by customer trust.

ANALISIS FAKTOR MEMENGARUHI PENINGKATAN PENDAPATAN PETERNAK AYAM DESA TOLBUK BANGKALAN

Hilyatul Jannah, Manah Tarman — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to analyze the factors influencing the increase in income of chicken farmers in Tolbuk Village, Klampis District, Bangkalan Regency. The variables examined include business capital, production costs, livestock technology, access to information, and social factors. This research is based on the existence of income disparities among farmers due to differences in resources, management, and local conditions. A qualitative approach with a case study method was employed. Data were collected through interviews, observation, and documentation involving five informants consisting of farm owners and workers. Data analysis was carried out through data reduction, data display, and conclusion drawing to provide a comprehensive understanding of the research problem. The findings show that business capital significantly affects the scale and continuity of farming activities. Production costs, especially feed costs, are the main factor influencing income levels. Livestock technology contributes to improving efficiency, although its application is still limited. Access to information helps farmers make better decisions regarding market prices and selling time. Social factors, including family support and cooperation among farmers, also play an important role in supporting business success. In conclusion, the increase in farmers’ income is determined by the synergy of capital, cost efficiency, technology, information access, and social support.

PENGARUH KECEPATAN, KEAMANAN, DAN AKURASI TERHADAP KEPUASAN PELANGGAN SHOPEE DI KALANGAN GEN Z

Tue, 28 Apr 2026 00:00:00 +0000

Service providers are required by the sharp competition in the e-commerce sector to prioritize the pillars of security, speed, and accuracy as determinants of consumer satisfaction. This study is oriented to test and analyze the significance of the influence received by Shopee users on satisfaction in the Generation Z segment in Medan City from the dimensions of security, service speed, and accuracy.Quantitative research is the method implemented by this research, where primary data is the source of data collected in this study. Using a purposive sampling technique, with respondent criteria aligned with the research objectives, 100 selected respondents were recruited to complete a structured questionnaire. Multiple linear regression analysis was implemented to statistically process all data using IBM SPSS Statistics software. The research findings show that customer satisfaction is significantly influenced by security, speed, and accuracy, both partially and simultaneously. This suggests that shopee app user satisfaction can be increased by improvements in system security quality, service speed, and information accuracy in the transaction process.

TRANSFORMASI DIGITAL MARKETING DAN BRAND IMAGE DALAM MENINGKATKAN PURCHASE INTENTION: STUDI EMPIRIS PADA KONSUMEN PRODUK KOSMETIK WILAYAH URBAN

Burhanudin, Edwin Zusrony, Tantik Sumarlin — Wed, 29 Apr 2026 00:00:00 +0000

This study aims to analyze the role of digital marketing and brand image on consumer purchasing interest in cosmetic products in urban areas in Semarang, Central Java. This study uses a quantitative approach involving 60 respondents aged 18-50 years old and selected through a purposive sampling technique. The data analysis technique uses multiple linear regression and is processed using SmartPLS version 4.1.1.2. The research findings prove that digital marketing and brand image have a positive and significant impact partially on consumer purchasing interest in cosmetic products in Semarang. Digital marketing and brand image have a simultaneous impact on consumer purchasing interest in cosmetic products in Semarang. This finding emphasizes the importance of digital marketing and brand image in increasing consumer purchasing interest in cosmetic products in Semarang.

PENGARUH GREEN MARKETING TERHADAP BRAND IMAGE DAN KEPUTUSAN PEMBELIAN AQUA DI KECAMATAN PINGGIR

Jeremi Bonar Situmorang, Harman Malau, Francis M. Hutabarat — Wed, 29 Apr 2026 00:00:00 +0000

The aim of this research is to ascertain how green advertising influences brand perception and consumers’ purchasing decisions for AQUA products in Pinggir District. In addition, the role of brand image as a factor affecting this relationship is also examined. This research utilizes a quantitative methodology through the distribution of questionnaires to 150 respondents who have previously purchased and used AQUA products. A Likert scale ranging from 1 to 5 is used in this research. The results of the study show that with r2 of 0.791, green advertising has a significant influence on brand image. The results also show that brand image also has a positive and significant effect on consumers’ purchasing decisions for AQUA products, with an R² value of 0.747. The research indicates that brand image serves as a mediating variable in the correlation between green advertising and consumer purchasing decisions. In this case, AQUA functions as a full mediator that bridges this relationship. Overall, the results suggest that AQUA’s green marketing strategy is highly dependent on its integration with efforts to enhance consumers’ brand perception.

ANALISIS PENERAPAN STRATEGI SOCIAL MEDIA MARKETING (SMM) PADA UMKM MIE AYAM & BAKSO MAS DEN TANGERANG SELATAN

Mon, 04 May 2026 00:00:00 +0000

This study aims to analyze the implementation of Social Media Marketing (SMM) strategies in the micro, small, and medium enterprise (MSME) Mie Ayam & Bakso Mas Den in South Tangerang. Social Media Marketing has become one of the important strategies for MSMEs to increase visibility, interaction with customers, and product sales in the digital era. This research uses a qualitative descriptive method with a case study approach, where data were obtained through interviews and observations with the MSME owner, observation of social media activities, and documentation of promotional content. The analysis was conducted to evaluate the SMM strategy activities implemented, including types of content, posting frequency, interaction with consumers, and its impact on sales. Based on the SWOT analysis, the results show that Mie Ayam & Bakso Mas Den has actively utilized social media platforms such as Instagram and TikTok, with engaging content strategies and responsive promotions, which have had a positive impact on increasing the number of customers and sales. However, there are opportunities for further development, such as optimizing the use of influencers on social media. This study is expected to provide practical contributions for other MSMEs in implementing Social Media Marketing strategies effectively.

PENGARUH FLASH SALE TERHADAP MINAT BELI SOMETHINC DIMODERASI OLEH MOTIVASI BELANJA HEDONIS PADA PLATFORM TIKTOK SHOP

Norberta Siregar, Dexi Triadinda, Rieke Retnosary — Mon, 04 May 2026 00:00:00 +0000

This study aims to analyse how Somethinc’s flash sale programme on TikTok Shop influences purchase intent among Generation Z, with hedonistic shopping motivation serving as a moderating variable. The researcher employed a quantitative approach and collected data via a survey of TikTok Shop users who had previously used the Somethinc flash sale feature. The results of the analysis indicate that the flash sale has a positive and significant impact on hedonistic shopping motivation, and influences purchasing intention both directly and indirectly. Hedonistic shopping motivation was found to have a positive and significant effect on purchase intention, thereby acting as a key channel through which the flash sale influences consumers’ purchasing decisions. The coefficient of determination indicates that the research model possesses a moderate to strong explanatory power

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA PERIODE 2020–2025

Oka Gunawan, Erwin Indriyanto — Mon, 04 May 2026 00:00:00 +0000

This study aims to analyze the effect of Corporate Social Responsibility (CSR), fixed asset intensity, and profitability on tax avoidance, with firm size serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The study employs a quantitative approach with an associative design and uses secondary data derived from financial statements and annual reports. The sample was determined through purposive sampling, resulting in 30 companies with a total of 180 observations. Data were analyzed using panel data regression with the assistance of EViews through descriptive statistical analysis, classical assumption testing, panel model selection, simultaneous testing, partial testing, and coefficient of determination analysis. The model selection results indicate that the Fixed Effect Model (FEM) is the most appropriate model. Partially, CSR has a significant negative effect on tax avoidance, while fixed asset intensity and profitability have significant positive effects on tax avoidance. Firm size is proven to moderate the relationship between CSR, fixed asset intensity, and profitability and tax avoidance. Simultaneously, all independent variables and their interactions have a significant effect on tax avoidance. The R-squared value of 0.812 indicates that 81.2% of the variation in tax avoidance can be explained by the research model. These findings confirm that tax avoidance behavior in energy sector companies is influenced not only by the firms’ internal characteristics, but also by firm size, which strengthens the direction of the relationships among variables. This study provides empirical contributions to the development of corporate taxation literature and may serve as a reference for regulators in strengthening oversight in the energy sector.

ANALISIS PENGARUH CURRENT RATIO (CR), UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO (DER) TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2024

Mon, 04 May 2026 00:00:00 +0000

This study aims to obtain information on whether the current ratio, company size, and debt to equity ratio simultaneously or partially affect return on assets in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The independent variables are CR, Company Size, and DER. The dependent variable is Return on Assets. This study uses a quantitative approach, data analysis is obtained through statistical analysis. The method used to analyze the research results is multiple linear regression. There are 45 populations with 20 samples, a total of 80 observation data (20x4). The results show that CR, Company Size, and DER simultaneously influence Return on Assets. Partially, CR and DER have a positive and significant effect on Return on Assets, while Company Size has a negative and significant effect on Return on Assets in LQ45 companies listed on the IDX for the 2021-2024 period. This study shows that the results of the determination coefficient test have an Adjusted R Square value of 0.179 indicating that the CR, Company Size, and DER variables are able to explain variations in ROA by 17.9%, while the remaining 82.1% is influenced by other variables outside the research model

PENGARUH PERSEPSI RISIKO, LITERASI KEUANGAN, GAYA HIDUP, DAN FAKTOR SOSIAL TERHADAP MINAT MAHASISWA MENGGUNAKAN PINJAMAN ONLINE

Mon, 04 May 2026 00:00:00 +0000

This quantitative study aims to analyze the influence of risk perception, financial literacy, lifestyle, and social factors on students' interest in using online loan services. The study subjects consisted of 100 active students of the Faculty of Economics, in their fourth semester and above, in Medan City, selected based on criteria. Data were collected using a Likert-scale questionnaire and processed using IBM SPSS Statistics. The results of the study partially indicate that risk perception has no effect on interest in use, while financial literacy, lifestyle, and social factors have a significant influence. Simultaneously, all of these independent variables influence students' interest in using online loans.

PENGARUH LITERASI DIGITAL DAN INOVASI PRODUK TERHADAP KINERJA UMKM DENGAN ENTREPRENEURSHIP ORIENTATION SEBAGAI VARIABEL MODERASI (STUDI PADA UMKM KOTA MEDAN) DALAM SEKTOR USAHA MAKANAN

Mon, 04 May 2026 00:00:00 +0000

Small and Medium Enterprises (SMEs), particularly in the food sector, play an important role in the economy of Medan City. However, although digital adoption is already high, its utilization remains suboptimal, resulting in no significant improvement in performance. This study highlights that digital literacy and product innovation influence SME performance, but their effectiveness is strongly affected by Entrepreneurship Orientation (EO), which includes proactive, innovative, and risk-taking attitudes. EO acts as a strengthening factor that helps SMEs maximize the use of technology and innovation to enhance competitiveness and performance. Unlike previous studies that used digital marketing as a mediating variable, this study positions EO as a moderating variable that determines the extent to which digital literacy and product innovation affect SME performance. The population in this study consists of 125 food-sector SME actors registered and actively operating in Medan Area District, Medan City. This study employs a Simple Random Sampling technique to ensure that each member of the population has an equal chance of being selected as a sample, thereby making the data more representative. The findings indicate that digital literacy has a positive and significant effect on the performance of food-sector SMEs in Medan City, while product innovation does not significantly affect performance. Both digital literacy and product innovation have a positive and significant effect on entrepreneurship orientation, which in turn also has a positive and significant effect on SME performance. Furthermore, entrepreneurship orientation is proven to strengthen the influence of digital literacy on SME performance, but it does not strengthen the influence of product innovation on the performance of food-sector SMEs in Medan City.

PENGARUH LIKUIDITAS, KEBIJAKAN DIVIDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI

Mon, 04 May 2026 00:00:00 +0000

This study aims to examine the effect of liquidity, dividend policy, leverage, and company size on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses secondary data in the form of financial reports taken from the official IDX website. In this study, 140 samples were processed using SPSS. The data analysis techniques used were the classical assumption test, namely the normality test, heteroscedasticity test, autocorrelation test, and multicollinearity test. The results of this study indicate that the dependent variable does not affect the independent variables in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period.

PENGARUH DIGITAL MARKETING, BRAND AWARENESS, DAN INOVASI PRODUK TERHADAP DAYA SAING UMKM TOKO ROTI GOLDEN ROSE DI KECAMATAN MEDAN TEMBUNG

Stefanie Lean Jaya, Mohd. Nawi Purba, Ara Auza — Mon, 04 May 2026 00:00:00 +0000

MSMEs are an important sector in supporting the national economy and are required to be able to adapt to changes in consumer behavior that increasingly rely on information technology, especially the internet. required to be able to adapt to changes in consumer behavior that increasingly rely on information technology such as digital marketing, especially the Golden Rose Bakery located in Medan Tembung. In addition, brand awareness and product innovation are also important factors in determining the competitiveness of a business. High-quality products will not be able to survive in the market if they are not accompanied by brand strength that is easily recognizable and remembered by consumers. The purpose of this research is to test whether the Influence of Digital Marketing, Brand Awareness, and Product Innovation on the Competitiveness of Golden Rose Bakery MSMEs in Medan Tembung District.This study uses primary data and secondary data and uses quantitative descriptive methods, because this study focuses on hypothesis testing with numerical data and statistical analysis by having a sample of 112 respondents using SEM analysis. The results of the research on the Influence of Digital Marketing, Brand Awareness, and Product Innovation on the Competitiveness of MSMEs Golden Rose Bakery in Medan Tembung District achieved the desired results. Therefore, it can be concluded that Digital Marketing affects the competitiveness of MSMEs, Brand Awareness affects the competitiveness of MSMEs, and Product Innovation affects the competitiveness of MSME.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN KONSUMEN ONLINE DI E-COMMERCE SHOPEE

Rikki Gunawan Tarigan, Devin, Yois Nelsari Malau, Wenny Anggresia Ginting — Mon, 04 May 2026 00:00:00 +0000

This study aims to examine and analyze the factors influencing online consumer purchasing decisions on the Shopee e-commerce platform, where the independent variables used are Price, Product Quality, Product Reviews, Product Ratings, and Shopping Experience, with Purchasing Decision serving as the dependent variable. The research method used is a quantitative approach. The data collection technique employed in this study is a questionnaire, which was distributed via an online Google Form, yielding 100 respondent samples selected randomly using the Simple Random Sampling technique. The simultaneous results of the F-test indicate that the variables Price, Product Quality, Product Reviews, Product Ratings, and Shopping Experience collectively have a positive influence on Purchase Decision. Meanwhile, the partial results of the study using a t-test indicate that the variables of Price, Product Reviews, Product Ratings, and Shopping Experience do not have a partial or significant effect on the Purchase Decision, whereas Product Quality has a partial and significant effect on the Purchase Decision

ANALISIS PENERAPAN NILAI RETURN ON EQUITY (ROE), PRICE EARNING RATIO (PER), PRICE TO BOOK VALUE (PBV), DAN DEBT TO EQUITY RATIO (DER) DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM PADA SEKTOR PERBANKAN DI BEI SELAMA PERIODE 2019-2023

Mon, 04 May 2026 00:00:00 +0000

The development of the capital market in the banking sector requires investors to accurately analyze financial information in making stock investment decisions. The dynamics of the banking industry in Indonesia, influenced by changing economic conditions and market uncertainty, underline the importance of this study. This research aims to analyze the effect of Return on Equity (ROE), Price Earnings Ratio (PER), Price to Book Value (PBV), and Debt to Equity Ratio (DER) on stock investment decisions in banking companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach using secondary data derived from annual financial statements of banking companies. The sample is determined through a purposive sampling method. Data analysis is conducted using multiple linear regression, with hypothesis testing carried out through partial tests, simultaneous tests, and the coefficient of determination. The results indicate that ROE, PER, PBV, and DER have a significant effect on stock investment decisions. These variables are able to explain variations in investment decisions, while other factors outside the model also contribute.

PENGARUH LITERASI KEUANGAN, LINGKUNGAN SOSIAL, LOCUS OF CONTROL DAN GAYA HIDUP TERHADAP KEMAMPUAN PENGELOLAAN KEUANGAN PADA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA

Mon, 04 May 2026 00:00:00 +0000

This study aims to analyze the influence of Financial Literacy, Social Environment, Locus of Control, and Lifestyle on the Financial Management Ability of Accounting Study Program Students at Prima Indonesia University in 2025. This study uses quantitative methods. The data used in this study are primary data obtained from filling out questionnaires conducted by respondents. The population of this study was 961 students in the 3rd semester and above who were registered in the Accounting Study Program at Prima Indonesia University in 2025. The sample used was 91 students of the Accounting Study Program at Prima Indonesia University using a non-probability sampling technique, namely purposive sampling, with the criteria of active students from the Accounting Study Program at Prima Indonesia University and at least in the 3rd semester. Data analysis used the data instrument test method, classical assumption test, multiple regression analysis test, hypothesis test with the help of the IBM SPSS Statistic 25 program. The results of this study using a partial test (T Test) stated that Financial Literacy and Locus of Control had a positive and significant effect on student Financial Management. Meanwhile, Social Environment and Lifestyle were not proven to have a significant effect on accounting students' Financial Management. Simultaneously (F-test), all independent variables significantly influenced student financial management. This study indicates that improving financial literacy and strengthening self-control are important factors in improving student financial management. Furthermore, the influence of the social environment and lifestyle also needs to be considered in developing better financial management.

PENGARUH PENGEMBANGAN KARIR, KOMPENSASI, DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS SOSIAL PROVINSI SUMATERA UTARA

Mon, 04 May 2026 00:00:00 +0000

The main objective of this study is to determine how promotion opportunities, salary levels, and workload affect the productivity of employees at the North Sumatra Provincial Social Service. This research will be conducted at the North Sumatra Provincial Social Service, located at Jl. Sampul No. 138, Sei Putih Barat, Medan Petisah District, Medan City, North Sumatra. The study population consists of seventy-eight individuals working at the North Sumatra Provincial Social Service as Civil Doctor Assistants (APN). This study used a saturated sample of 78 APN staff, selected using a non-probability sampling method. This study employed a Likert scale. The methods used to analyze the data included the coefficient of determination test, multiple linear regression, classical assumptions, and hypothesis testing. The results indicate that promotion opportunities, salary levels, and workload have a moderating effect on employee productivity at the North Sumatra Provincial Social Service. The North Sumatra Provincial Social Service considers promotion opportunities, salary levels, and workload in evaluating employee performance.

PENGARUH SISTEM INFORMASI AKUNTANSI (SIA), GAYA KEPEMIMPINAN, KECERDASAN EMOSIONAL DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI PT. BANK SUMUT

Mon, 04 May 2026 00:00:00 +0000

This study examines the influence of accounting information systems, leadership style, emotional intelligence, and job satisfaction on employee performance. The population for this study consists of employees at PT. Bank Sumut Headquarters in Medan, with a total of 80 participants relevant to the variables under investigation; the sampling process was determined using the saturation sampling method. A quantitative approach was chosen as the method for this study, and the analysis utilized multiple linear regression. The simultaneous test revealed that all independent variables had a significant impact on the dependent variable. However, when examined partially, AIS and leadership style were not found to be significant in influencing performance. Conversely, emotional intelligence and job satisfaction were found to be significant in influencing performance. The study results indicate that individual personality traits have a stronger impact on employee performance. Therefore, efforts to improve performance should focus more on employee training and self-development.

ANALISIS PERAN KEPERCAYAAN, ULASAN, DAN PROMOSI TERHADAP LOYALITAS PELANGGAN GOFOOD (STUDI KASUS DI KECAMATAN MEDAN PETISAH)

Mon, 04 May 2026 00:00:00 +0000

The development of digital technology has increased the use of food delivery services due to their practicality and efficiency. However, within the online food delivery industry in Indonesia, GoFood’s position has tended to weaken compared to GrabFood, which remains dominant, and ShopeeFood, which continues to grow. This decline in competitiveness is influenced by decreasing customer loyalty, driven by complaints such as delivery delays, lack of transparency in additional fees, and inconsistent promotions. Mismatches in discounts and free delivery offers have reduced trust, while negative reviews related to final pricing and fee systems have further worsened consumer perceptions. The population in this study includes all residents of Medan Petisah who use GoFood, the exact number of which is unknown or indefinite. Therefore, the sampling technique used is the Lemeshow formula, which allows the determination of sample size under conditions of an unknown population, resulting in a total of 96 samples. The sampling method applied is accidental sampling, where respondents are selected randomly based on their availability and willingness to participate in the study. Based on the research findings, it can be concluded that trust, reviews, and promotions each have an effect on customer loyalty toward GoFood in Medan Petisah District. Furthermore, these three variables simultaneously have a significant influence on customer loyalty.

PENGARUH TRANSFORMASI DIGITAL TERHADAP KINERJA OPERASIONAL PERBANKAN DI INDONESIA

Tue, 05 May 2026 00:00:00 +0000

This study aims to analyze the impact of digital transformation on banking operations in Indonesia. Digital transformation has become a strategic issue in the banking industry along with the development of information technology and the increasing public demand for fast, easy, and efficient financial services. This study uses a quantitative approach with an explanatory design to examine the relationship between digital transformation as the independent variable and operational performance as the dependent variable. The data used are secondary data obtained from the annual reports and financial statements of banks in Indonesia that have implemented digital services. The sampling technique used purposive sampling, while data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS software. The results show that digital transformation has a positive and significant impact on banking operational performance. Increased service digitalization, technology investment, and digital innovation have been proven to improve operational cost efficiency, productivity, and customer service quality. These findings indicate that digital transformation plays a strategic role in improving operational performance and generating savings in banking in the digital era. However, the effectiveness of digital transformation is also influenced by the readiness of human resources, technological infrastructure, and management support in managing organizational change

ANALISIS MANAJEMEN PEMASARAN DIGITAL BERBASIS E- COMMERCE

Rendro Laksmono, Dimyati, Abdul Razak Munir, Adi Artino, Syarifuddin Arief — Tue, 05 May 2026 00:00:00 +0000

This study aims to analyze e-commerce-based digital marketing management and identify strategies, implementation, and challenges faced by businesses in improving marketing performance. The research method used is a qualitative approach, with data collection techniques through in-depth interviews, observation, and documentation. Informants in this study were business owners who actively utilize e-commerce platforms as a digital marketing tool. The results show that e-commerce-based digital marketing has a positive impact on increasing market reach and sales. Business owners have utilized various e-commerce features such as promotions, discounts, and social media integration to attract consumers. However, marketing strategy planning remains suboptimal due to a lack of analytical data and in-depth market segmentation. Furthermore, customer relationship management remains rudimentary and has not been integrated with technology systems such as Customer Relationship Management (CRM). This study also found that digital marketing performance tends to fluctuate and depends on promotional programs. Key challenges include high competition, price wars, limited digital literacy, and dependence on e-commerce platforms. Therefore, improving digital competency, innovative marketing strategies, and utilizing data-driven technology are necessary to support digital marketing success.

PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TEKNOLOGI DAN DIGITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Idsa Salwa Syathira, Suci Juniartika, Muhammad Khairul Anam — Tue, 05 May 2026 00:00:00 +0000

This study aims to analyze the effect of tax aggressiveness on firm value in technology and digital companies, and to examine the role of Good Corporate Governance (GCG) as a moderating variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method using SmartPLS software. The data used are secondary data obtained from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX), with a sampling technique using purposive sampling according to research criteria. The tax aggressiveness variable is measured using the Effective Tax Rate (ETR), firm value is measured by Price to Book Value (PBV) or Tobin's Q, while GCG is proxied by institutional ownership, independent commissioners, and audit committees. The results of the study indicate that tax aggressiveness has an influence on firm value, both positively and negatively depending on investor perceptions and the level of risk posed. In addition, Good Corporate Governance (GCG) has been proven to moderate the relationship between tax aggressiveness and firm value, where good GCG implementation can strengthen the positive influence and minimize the negative impact of tax aggressiveness. This research suggests that companies need to balance tax efficiency strategies with the implementation of good corporate governance to sustainably increase company value.

PENGARUH LINGKUNGAN KERJA, KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI

Meidina Putri Hutami, FX. Suwarto — Fri, 08 May 2026 00:00:00 +0000

Performance monitoring in hospitals is crucial, as they provide essential public health services. Hospitals must thoroughly evaluate clinical pathway quality to ensure an effective and efficient system. This study aims to analyze the effects of work environment, transformational leadership, and motivation on employee performance, with job satisfaction as a mediating variable, among nurses and midwives in private hospitals in the Jabodetabek area. A quantitative approach was used, with questionnaires distributed to 210 respondents. Data were analyzed using path analysis with Smart PLS 4.0 software and the Structural Equation Model (SEM) method to examine direct and indirect relationships among variables. The results showed that work environment, transformational leadership, and motivation have a positive and significant effect on employee performance. These findings highlight that job satisfaction plays a key role in strengthening the relationship between work environment, transformational leadership, and motivation with performance. The managerial implications emphasize the importance of creating a supportive work environment, developing transformational leadership, and enhancing employee motivation to improve job satisfaction and performance. This study also contributes theoretically by providing empirical evidence on the mediating role of job satisfaction in the healthcare sector, especially in private hospitals.

PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON-PERFORMING LOAN (NPL), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON EQUITY (ROE) (STUDI KASUS PADA PERBANKKAN DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2020-2024)

Muhammad Yusuf Rafi Rabbani, Imronudin — Mon, 11 May 2026 00:00:00 +0000

An assessment of the banking sector cannot be separated from its financial condition, as this reflects a company’s ability to generate profits. This study aims to analyze the impact of CAR, NPL, and LDR on ROE for banks listed on the IDX during the 2020–2024 period. This study employs a quantitative approach using secondary data derived from the financial statements of banks listed on the IDX during the 2020–2024 period. The sample was selected using purposive sampling. Data analysis includes descriptive statistics, classical assumption tests, and multiple linear regression with hypothesis testing using the R² test, F-test, and t-test. The results of this study indicate that CAR and NPL have a significant impact on ROE. LDR does not have a significant impact on ROE.

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SUBSEKTOR INDUSTRIAL GOODS PADA SEKTOR INDUSTRI DI INDONESIA

Fanya Maeyzhal, Bara Zaretta, Rudi Kurniawan, Vicky Oktavia — Mon, 11 May 2026 00:00:00 +0000

This study aims to analyze the impact of diversified financial metrics specifically profitability (ROA, NPM, EPS), liquidity (CR), solvency (DER), and market valuation (PBV) on stock return. Utilizing a sample of 24 firms within the Indonesian Stock Exchange's (IDX) industrial goods subsector from 2020 to 2024, the study employed a purposive sampling approach. Analytical results derived from panel data regression via the Common Effect Model (CEM) framework indicate that NPM, PBV, and CR serve as significant determinants of stock return. In contrast, EPS, ROA, and DER failed to demonstrate a meaningful influence. Furthermore, the Adjusted R-squared value is 0.1066, this indicates that the independent variables in this model are able to represent 10.66% of the dependent variable.

PENGARUH MICRO-INFLUENCER VS VIRTUAL INFLUENCER (AI): ANALISIS PERBANDINGAN TINGKAT KEPERCAYAAN DAN LOYALITAS KONSUMEN MILENIAL DI KOTA BANJARMASIN

Irma Sucidha, Yuliani — Mon, 11 May 2026 00:00:00 +0000

This study aims to analyze and compare the impact of micro-influencers and virtual influencers on consumer trust and loyalty among the millennial generation in Banjarmasin. Amidst the digital marketing transformation, the effectiveness of human figures versus AI-based characters remains a significant subject of debate. Utilizing a quantitative, causal-comparative research design, this study surveyed 125 respondents to evaluate how these two influencer categories shape consumer behavior. Multiple linear regression analysis reveals that micro-influencers exert a more dominant and significant influence on both consumer trust (0.452) and loyalty (0.385) compared to virtual influencers (0.214 and 0.152, respectively). These findings underscore that the "human" element, emotional connection, and perceived authenticity offered by micro-influencers are crucial for millennials. Nevertheless, virtual influencers remain relevant for their aesthetic appeal, innovation, and consistency. The study concludes that these influencer types are complementary rather than replacements, and their utility depends on campaign objectives and audience characteristics.

STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN DAYA SAING ORGANISASI

Asnan, Sulamiatin — Mon, 11 May 2026 00:00:00 +0000

Human resource development plays an important role in improving organizational performance and competitiveness in an increasingly competitive global environment. Organizations are required to have competent, innovative, and adaptive human resources to respond to dynamic business changes. This study aims to analyze the concept of human resource development, examine strategies for developing human resources, and identify their role in enhancing organizational competitiveness. This research uses a qualitative approach with a literature review method. The data used are secondary data obtained from textbooks, scientific journal articles, and research reports related to the topic. Data collection was carried out through documentation studies, while the analysis employed descriptive qualitative techniques by reviewing and synthesizing relevant theories. The results show that human resource development contributes to improving employee competence, productivity, organizational innovation, and employee commitment. Strategies such as training programs, career development, performance management systems, and strengthening organizational culture can support the development process. Effective implementation of these strategies can improve product and service quality, increase operational efficiency, and enhance customer satisfaction. Therefore, human resource development becomes an important factor in creating sustainable organizational competitiveness.

ANALISIS RASIO PROFITABILITAS DAN SOLVABILITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT BANK KB INDONESIA TBK

Demfi Margaretha Sitio, Dealova Tampubolon, Maya Sabirina Panggabean — Mon, 11 May 2026 00:00:00 +0000

This study aims to analyze the financial performance of PT Bank KB Indonesia Tbk for the period 2020-2024 using profitability ratios such as Net Profit Margin, Return on Assets, and Return on Equity, as well as solvency ratios including Debt to Assets Ratio and Debt to Equity Ratio. A quantitative descriptive method is employed, using data from the bank's annual financial statements published on the Indonesia Stock Exchange and the company's official website. Each financial ratio is calculated and its development is observed over the years. The results indicate that the company has a fairly strong ability to generate profits, as evidenced by the relatively high NPM and ROE values. However, the ROA value is lower, which indicates that the company has not fully utilized the assets it owns to generate profits. Although there has been an improvement in the company's solvency in recent years, the company is still heavily dependent on debt. Overall, the company has a good ability to generate profits; however, to make its finances healthier, more stable, and sustainable in the future, it still needs to improve the effectiveness of asset usage and manage debt better.

PENGARUH PENGETAHUAN DAN SIKAP TERHADAP KEPATUHAN PENGGUNAAN APD PADA PEKERJA PENGGILINGAN PADI HARUMANSARI KADUNGORA GARUT

Zaki Tazkia Nurrobbi, Dody Hermana, Irfan Rizki Gumilar — Tue, 12 May 2026 00:00:00 +0000

This study aims to determine the influence of knowledge and attitudes on compliance with the use of Personal Protective Equipment (PPE) among workers at the Harumansari Rice Mill in Garut. This study was motivated by the low compliance with mask use in a dusty work environment, resulting in many workers experiencing shortness of breath. The study employed a quantitative method with a descriptive approach. The study population consisted of all 32 production workers. The sampling technique used was saturation sampling (census). Data were collected via a Likert-scale questionnaire and analyzed using SEM-PLS. The results indicate that knowledge and attitudes have a positive and significant effect on PPE compliance. An R-Square value of 0.711 indicates that 71.1% of the variation in compliance can be explained by knowledge and attitude. Descriptively, workers’ knowledge falls into the low category (67.75), attitude into the negative category (70.17), and compliance into the low category (68.37). In conclusion, knowledge and attitude are important factors that need to be improved to increase compliance with PPE use. Companies are advised to conduct regular occupational safety training

ANALISIS STRATEGI PROMOSI GLOBAL FORMULA ONE OLEH LIBERTY MEDIA (2017-2025)

Rafael Rafly, Bezaleel Yuvens Setyobudi, Resa Rasyidah — Tue, 12 May 2026 00:00:00 +0000

This study analyzes Liberty Media's international marketing strategy for Formula One (F1) using Kotler's 7T Framework (Product, Service, Incentives, Brand, Price, Communication, Distribution), which successfully recovered F1 post-COVID-19. Under Liberty Media's ownership since 2017, F1 fundamentally transformed from an elite racing spectacle focused on technical aspects into a global media and entertainment property, successfully turning an operational loss of USD 386 million in 2020 into record revenue growth during the 2021–2024 period. Adopting a descriptive qualitative method with a case study approach and literature review technique, this research focuses on the implementation of Liberty Media's strategy from 2017 to 2025. The findings demonstrate a transformative success rooted in redefining F1's value proposition, which now centers on human drama narration (Drive to Survive) and fan proximity (F1 Unlocked), alongside strong brand differentiation (LVMH partnership). The synchronization of this 7T framework is realized through Product innovations such as the Sprint Race format and the Direct-to-Consumer (DTC) service F1 TV Pro; enhanced B2B Service through the Paddock Club; the free Incentives program "F1 Unlocked"; the strengthening of the Brand as an aspirational lifestyle; a Price strategy utilizing geographical price discrimination and Dynamic Pricing; culminating in Communication via Drive to Survive (DTS) which broadened the audience demographic; and an aggressive hybrid Distribution strategy using both digital channels and traditional television. The synchronization of these elements ensures F1's financial resilience amidst global market uncertainty.

ANALISIS PENGARUH DIGITAL MARKETING UNTUK MENINGKATKAN USER ENGAGEMENT PADA UMKM TOKO ASRI DI KOTA MABA

Almeisya Rongasala, Teguh Wahyono — Tue, 12 May 2026 00:00:00 +0000

This study aims to analyse the effect of digital marketing via TikTok on user engagement at the Toko Asri SME in Maba City. This study employs a quantitative approach using a survey method involving 97 respondents who are customers and TikTok users. The data were analysed using simple linear regression with the aid of SPSS. The results indicate that digital marketing has a positive and significant effect on user engagement, with a t-value of 13.228 and a significance level of <0.05. Furthermore, the coefficient of determination (R²) of 0.648 indicates that digital marketing accounts for 64.8% of the variation in user engagement. These results indicate that the use of TikTok as a digital marketing medium can increase user engagement with content presented by SMEs.

PENGARUH PENGGUNAAN INSTAGRAM MARKETING TERHADAP BRAND AWARENESS UMKM ONELAUNDRY DI YOGYAKARTA

Yuliana Rosana, Teguh Wahyono — Tue, 12 May 2026 00:00:00 +0000

This research is motivated by the increasing use of social media as a digital marketing tool by UMKM. This study aims to analyze the influence of Instagram marketing on consumer brand awareness at Onelaundry UMKM in Yogyakarta and identify the most dominant influencing factors. This study used a quantitative approach with descriptive and verification methods. The study population was consumers familiar with Onelaundry services in Yogyakarta, with a sample of 50 respondents selected using a purposive sampling technique. Data collection was conducted through an online questionnaire, while data analysis used validity and reliability tests, classical assumption tests, and multiple linear regression with the help of SPSS. The results showed that Instagram marketing had a significant effect on brand awareness with a coefficient of determination of 87.8%. Visual design was the most dominant factor influencing brand awareness, followed by Instagram advertising. This study recommends that UMKM focus their marketing strategies more on strengthening visual design and utilizing Instagram Ads to increase brand awareness.

PENGARUH PERCEIVED ORGANIZATION SUPPORT, JOB DEMAND. DAN WORK ENGAGEMENT TERHADAP TURNOVER INTENTION

Ishak Luthfian, Praptini Yulianti — Tue, 12 May 2026 00:00:00 +0000

This study aims to analyze the effect of Perceived Organizational Support, Job Demand, and Work Engagement on Turnover Intention. The study uses a quantitative approach with a survey method on respondents who are employees in the research object. The data were analyzed using regression analysis to test the partial effect of each independent variable on Turnover Intention. The results show that Perceived Organizational Support has a significant positive effect on Turnover Intention. This finding indicates that an increase in the perception of organizational support is followed by an increase in employees' intention to leave the organization, which is not in line with the initial hypothesis and most of the findings of previous studies. Meanwhile, Job Demand and Work Engagement do not show a significant effect on Turnover Intention. These findings imply that the organizational support provided is not yet fully capable of reducing employees' intention to leave and has the potential to be perceived differently by employees, for example, as a form of covert pressure or unmet expectations. Therefore, organizations need to reevaluate the form and implementation of the support provided to be more effective in reducing Turnover Intention

PENGARUH TINGKAT SUKU BUNGA, NILAI TUKAR DAN INFLASI TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

Tue, 12 May 2026 00:00:00 +0000

This study aims to determine the effect of interest rates, exchange rates, and inflation on firm value, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The sample size was 14 property and real estate companies. The sampling technique used was the purposive sampling method, with 14 companies as the sample with 70 observations. The analytical method used was MRA (Moderated Regression Analysis) using SPSS analysis tools. The results showed that partially, interest rates did not significantly affect firm value, while exchange rates significantly affected firm value. Inflation also significantly affected firm value. Furthermore, the results of the moderation test showed that profitability was unable to moderate the effect of interest rates on firm value. Profitability was unable to significantly moderate the effect of exchange rates on firm value, but showed a positive relationship. In addition, profitability was also unable to moderate the effect of inflation on firm value.

PENGARUH TRANSFORMASI DIGITAL, PELATIHAN BERBASIS TEKNOLOGI, DAN BUDAYA ORGANISASI TERHADAP PRODUKTIVITAS KARYAWAN (STUDI PADA UKM MAKANAN DAN MINUMAN DI KECAMATAN BARUGA KOTA KENDARI, INDONESIA)

Ghalib Suprianto, Sri Wiyati Mahrani — Tue, 12 May 2026 00:00:00 +0000

This study aims to analyze the effect of digital transformation, technology-based training, and organizational culture on employee productivity in food and beverage Small and Medium Enterprises (SMEs) located in Baruga District, Kendari City. The research uses a quantitative approach with a survey method. Data were collected through structured questionnaires distributed to employees. The population consists of employees working in food and beverage SMEs in Baruga District. A total of 116 respondents were selected using purposive sampling, with criteria including employees who have worked for at least two years and are involved in operational activities. Data were analyzed using multiple linear regression. The results indicate that digital transformation, technology-based training, and organizational culture have a positive and significant effect on employee productivity, both partially and simultaneously. Among these variables, digital transformation has the most dominant influence.

HUBUNGAN BEBAN KERJA, STRESS KERJA DAN WORK LIFE TERHADAP KINERJA GEN Z (STUDI KASUS DI KOTA BANJARMASIN)

Eyen Rosalina, Julia Anggraeni — Tue, 12 May 2026 00:00:00 +0000

The global labor market dynamics in 2026 face significant challenges regarding the high rate of turnover intention among Generation Z. This study aims to analyze the relationship between workload, meaningful work, and job stress on turnover intention, with job satisfaction as a mediating variable among Generation Z employees in Banjarmasin. Using an explanatory quantitative approach with the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method, data were collected from 160 respondents through purposive sampling in February 2026. The results indicate that workload and job stress have a significant positive effect on turnover intention, while meaningful work has a significant negative effect as the strongest stay factor. Job satisfaction is proven to function as a crucial partial mediator in bridging the influence of these three variables on turnover intention. These findings emphasize that for Gen Z, mental health and role significance are prioritized over physical workload over. Management is advised to prioritize psychological support and job enrichment to retain young talent

ANALISIS FAKTOR FAKTOR PENINGKATAN MINAT BELI KONSUMEN DALAM BELANJA DIGITAL

Tue, 12 May 2026 00:00:00 +0000

Rapid advances in digital technology have driven changes in consumer purchasing behavior, particularly through e-commerce platforms. In an increasingly competitive environment, companies are required to understand the factors that influence consumer purchase intent. This study aims to analyze the influence of influencer marketing, price perception, and consumer reviews on purchase intent. The findings indicate that trust in influencers, perceived price fairness, and reviews from other consumers are key considerations in determining purchasing decisions. This study employs a quantitative approach with a population consisting of all e-commerce users, the exact number of whom is unknown. Sampling was conducted using purposive sampling. The data analysis method used is multiple linear regression analysis. The results show that influencer marketing has a positive and significant effect on purchase intention. Price perception also has a positive and significant effect on consumer purchase intention. Additionally, consumer reviews were found to have a positive and significant effect on purchase intention. Simultaneously, influencer marketing, price perception, and consumer reviews have a significant effect on purchase intention.

DETERMINASI KEPUTUSAN PEMBELIAN LAYANAN STREAMING DI PRIME VIDEO DIPENGARUHI OLEH PERSEPSI NILAI, KUALITAS APLIKASI, DAN ELECTRONIC WORD OF MOUTH (STUDI KASUS PADA MASYARAKAT KECAMATAN MEDAN PETISAH)

Jimmy Christman S, Crist Angel Viani, Mohd. Nawi Purba — Tue, 12 May 2026 00:00:00 +0000

The development of digital technology has encouraged people to become increasingly dependent on application-based entertainment services, particularly movie and series streaming platforms. The intense competition among streaming service providers has given consumers many alternatives, making them more selective in choosing the platforms they use. Prime Video, as one of the global streaming services, still faces various challenges in attracting and retaining users. This can be seen from the low level of purchase decisions influenced by perceived value that has not fully met user expectations, application quality that still experiences technical issues, and negative reviews spread through electronic word of mouth. These conditions affect public perception and lead to decreased interest in subscribing to Prime Video services. This study takes the population of people in Medan Petisah District who use the Prime Video application, where the exact population size is unknown. Therefore, the sample size was determined using the Lemeshow formula for unknown populations. The sampling technique used was purposive sampling with an accidental approach, where respondents were selected based on certain criteria and ease of access. The results of the study indicate that perceived value, application quality, and electronic word of mouth each have an influence on purchasing decisions for Prime Video streaming services. Simultaneously, these three variables also influence purchasing decisions for streaming services on Prime Video.

ANALISIS DISTRIBUSI PANGAN TERHADAP KINERJA LAYANAN MELALUI STABILISASI HARGA SEBAGAI VARIABEL MEDIASI PADA PROVINSI PAPUA BARAT DAYA

Agus Irianto, Wa Ode Likewati, Vebby Anwar — Wed, 13 May 2026 00:00:00 +0000

Food price stability is a fundamental pillar in maintaining national food security and public purchasing power. This study aims to analyze the effect of food distribution on service performance, with price stabilization acting as a mediating variable in Southwest Papua Province. The primary issues in food distribution commonly involve extended supply chains, uneven stock allocation, and logistical disruptions, which often trigger price volatility. The analysis of relationships among variables was conducted to examine both direct and indirect effects between constructs in the research model. The model was designed to explain the role of direct and indirect distribution in influencing price stability and service performance, either directly or through a mediating mechanism. Overall, the findings indicate that the optimization of food distribution, price stability, and employee service performance constitute an integrated and interrelated system in efforts to maintain food security. The results further demonstrate that price stability plays a strategic role as a mediator in the relationship between food distribution and employee service performance. Distribution optimization oriented toward price stability provides dual benefits, namely safeguarding community welfare while enhancing the quality of public services in Southwest Papua Province.

EFEKTIFITAS KINERJA GURU DAN SISTEM MANAJEMEN KURIKULUM TERHADAP PENINGKATAN MUTU PENDIDIKAN DI SEKOLAH DASAR INPRES 133 BUMI AJO KABUPATEN SORONG SELATAN

Siti Zamzamah, Mervin I.S. Komber, Andi Irwan — Wed, 13 May 2026 00:00:00 +0000

This study aims to analyze the effectiveness of teacher performance and the curriculum management system in improving the quality of education at the elementary school level, specifically at Inpres 133 Elementary School, Bumi Ajo, South Sorong Regency. Basic education is a crucial foundation for developing quality human resources. The quality of education at the elementary school level is significantly influenced by various factors, including the quality of teacher performance and the effectiveness of the curriculum management system implemented in the school. This study employed a qualitative approach. This approach was used to gain a deeper understanding of the phenomena occurring in the field related to the effectiveness of teacher performance and the curriculum management system in improving the quality of education. Data collection techniques used in this study included observation, in-depth interviews, and documentation. The research informants consisted of the principal, teachers, and other parties involved in educational management at Inpres 133 Elementary School, Bumi Ajo, South Sorong Regency. The data obtained were then analyzed using qualitative data analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study conclude that the effectiveness of teacher performance and the curriculum management system play a crucial role in improving the quality of education at Inpres 133 Elementary School, Bumi Ajo, South Sorong Regency. The synergy between professional teacher performance, participatory principal leadership, and systematic curriculum management is a key factor in creating a quality learning process. Efforts to improve education quality require ongoing efforts through enhancing teacher competency, strengthening curriculum management, and policy support from the government and education stakeholders.

ANALISIS STRATEGI PEMASARAN LAYANAN CASH MANAGEMENT SYSTEM SEBAGAI PROGRAM BANK SYARIAH DI INDONESIA

Hilda Sanjayawati, Rahma Tiwik Sendiabsari — Wed, 13 May 2026 00:00:00 +0000

This study aims to analyze the marketing strategies of Cash Management System (CMS) services in Islamic banks in Indonesia. CMS is a digital banking innovation that plays an important role in improving the efficiency of financial transactions, particularly for corporate customers. This study employs a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and documentation. The findings indicate that CMS marketing strategies are influenced by several key factors, including technological readiness, customer trust, market education, and compliance with Islamic principles. Effective strategies include digital marketing, relationship marketing, and educational approaches based on Islamic values. Trust acts as a mediating variable that significantly affects the decision to adopt CMS services. The study contributes both theoretically and practically to the development of digital-based Islamic banking services.

ANALISIS PENGARUH CORPORATE GOVERNANCE, AUDIT, DAN MANAJEMEN BIAYA TERHADAP DAYA SAING EKONOMI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK PERIODE 2022-2024

Wed, 13 May 2026 00:00:00 +0000

This study uses data from transportation sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period to analyze the effect of corporate governance, audit, and cost management on economic competitiveness, measured by Return on Assets (ROA). The study applies a quantitative approach using multiple linear regression with a sample of 24 companies and 72 observations. The results show that corporate governance has no significant effect, indicating that its implementation is still formal. Audit has a positive and significant effect, suggesting that audit improves transparency and trust. Cost management has a significant negative effect, indicating that inefficient cost management reduces competitiveness. Simultaneously, all variables have a significant effect with a coefficient of determination of 23.1%, meaning part of competitiveness is explained by the model while the rest is influenced by other factors. This study highlights the importance of audit quality and cost efficiency, as well as the need to optimize corporate governance

ANALISIS PENGGUNAAN MEDIA BELAJAR, MINAT BACA TERHADAP KINERJA GURU DENGAN STRATEGI BELAJAR SEBAGAI VARIABEL MODERASI PADA DISTRIK KOKODA KAMPUNG TAROF SORONG SELATAN

Delila Aurai, Wa Ode Likewati, Vebby Anwar — Wed, 13 May 2026 00:00:00 +0000

This research was conducted on school teachers in Kokoda District, Tarof Village, South Sorong with the approach of learning media variables, reading interest and teacher performance. From the results of the research and test results with a multiple linear regression approach, the results of learning media and reading interest simultaneously influence teacher performance, while in the T test learning media does not significantly influence teacher performance and reading media significantly influences teacher performance. From the results of the moderation test, it was found that learning strategies do not moderate reading interest, while the most dominant variable influencing teacher performance is learning media. Based on the results of the analysis and discussion of research on the influence of learning media and reading interest on teacher performance with learning strategies as a moderating variable in Kokoda District, Tarof Village, South Sorong, several important things can be concluded. First, learning media and reading interest simultaneously have been shown to have a significant effect on teacher performance. This finding shows that teacher performance is the result of synergy between external factors in the form of the availability and utilization of learning media and internal factors in the form of teacher reading interest. The combination of these two variables is able to create a more effective and professional learning process.

PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL PADA SEKRETARIAT DAERAH PROVINSI SULAWESI SELATAN

Sulfiani, Firman Ali, Andi Faisal, Andi Irwan — Wed, 13 May 2026 00:00:00 +0000

This study aims to determine the influence of leadership style, organizational culture, and work motivation on the performance of civil servants at the Regional Secretariat of South Sulawesi Province. This study used a quantitative approach, with a sample of 116 non-echelon employees using a census technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the simultaneous test (F test) indicated that leadership style, organizational culture, and motivation jointly had a positive and significant effect on employee performance, with an F-value of 93.841 and a significance level of 0.000 < 0.05. The results of the partial test (t-test) show that leadership style has no significant effect (t = 0.328; sig. 0.744 > 0.05), while organizational culture (t = 5.575; sig. 0.000 < 0.05; β = 0.397) and motivation (t = 6.631; sig. 0.000 < 0.05; β = 0.506) have a positive and significant effect on employee performance. The standardized coefficients (Beta) value shows that the motivation variable has the most dominant influence on employee performance with a Beta value of 0.506, followed by organizational culture of 0.397, while leadership style is 0.022 and is not significant. These results indicate that local government agencies need to prioritize increasing work motivation and strengthening organizational culture in order to improve employee performance sustainably. Although leadership style does not have a significant partial effect, it still contributes simultaneously, thus requiring an adaptive and synergistic leadership style to support the creation of a conducive work environment.

PERAN KOMPETENSI DALAM MEMEDIASI HUBUNGAN PENDIDIKAN, PELATIHAN, DAN PENGALAMAN TERHADAP PRODUKTIVITAS SUMBER DAYA MANUSIA DI NOVUS GIRI RESORT & SPA PUNCAK CIANJUR

Zainul Arifin, Hwihanus — Wed, 13 May 2026 00:00:00 +0000

Increasing the productivity of human resources (HR) in the competitive hospitality industry, especially through strengthening the factors that shape employee competence. The purpose of this study is to analyze the influence of education, training, and work experience on competencies, as well as their implications on human resource productivity at Novus Giri Resort & Spa Puncak Cianjur, including the role of competence as a mediating variable. The method used is a quantitative approach with Structural Equation Modeling (SEM) analysis techniques. The research sample consisted of 100 respondents who were employees, with data collection techniques through questionnaires. Model testing was carried out using goodness of fit tests, direct, indirect, and total effect tests. The results of the study show that education, training, and work experience have a positive and significant effect on competence. Competency has also been shown to have a positive and significant effect on human resource productivity, and acts as a mediating variable in the relationship between the three independent variables on productivity. Training is the most dominant factor in increasing competence and productivity, followed by work experience, while education tends to have an indirect effect through competence. The conclusion of this study confirms that increasing human resource productivity is more effectively done through a competency-based approach. Therefore, it is recommended that companies prioritize structured and needs-based training programs, as well as optimize work experience-based learning to continuously improve employee competencies.

PENGARUH TRAINING SATISFACTION DAN SUPERVISOR SUPPORT TERHADAP AFFECTIVE COMMITMENT KARYAWAN INDUSTRI MANUFAKTUR DI TANGERANG

Sigit Nur Cahyo, Puji Astuti — Wed, 13 May 2026 00:00:00 +0000

Affective commitment is an important concern as it can have a positive impact on organizations. Training satisfaction and supervisor support have been proven to enhance affective commitment, where training satisfaction is influenced by training orientation, perceived value of training, and organizational support for training, while supervisor support acts as an independent factor that directly affects affective commitment. This study aims to examine the effects of training satisfaction and supervisor support on affective commitment. The research employs a purposive sampling method involving 311 manufacturing employees in Tangerang, with data analyzed using CB-SEM. The findings reveal that training orientation, perceived value of training, and organizational support for training have a positive effect on training satisfaction, which in turn increases affective commitment. Additionally, supervisor support, as another independent variable, is also found to have a positive effect on affective commitment. To maintain a high level of affective commitment, companies need to build training satisfaction through easy access to training, aligned training objectives, and a supportive learning environment that enables employees to apply new competencies. Furthermore, organizations should also consider other factors such as relevant training methods and the competence of instructors in delivering the material.

PENGARUH PEMASARAN DIGITAL, KUALITAS LAYANAN DAN KEPERCAYAAN TERHADAP MINAT NASABAH

Nurmauli Sialagan, Cut Fitri Rostina, Sonia Margaretha Sitohang, Fauzi — Fri, 15 May 2026 00:00:00 +0000

This study aims to examine and analyze the effect of digital marketing, service quality, and trust on customer interest in using mobile banking at KCP Bank Sumut Sei Sikambing. This study used a quantitative approach with descriptive quantitative and explanatory research methods. The population consisted of 1,866 customers, with a sample of 100 respondents selected using random sampling techniques and the Slovin formula. Data collection techniques were carried out through questionnaires, interviews, and documentation. Data analysis used multiple linear regression with validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results showed that digital marketing, service quality, and trust had a positive and significant effect on customer interest in using mobile banking, both partially and simultaneously. Trust was found to be the most dominant factor in increasing customer interest in using mobile banking. This study is expected to be used as evaluation material for the bank in improving the quality of digital services and customer trust.

PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, KEPERCAYAAN DAN KEAMANAN, KENYAMANAN DAN AKSESIBILITAS, SERTA SOSIAL DAN TREN DIGITAL TERHADAP ADOPSI DIGITAL BANKING OLEH GENERASI MILENIAL DI KOTA MANOKWARI

Rosina Iin Ulukyanan, Manuel Lambi, Yunus Tekad K.R Hammar — Mon, 18 May 2026 00:00:00 +0000

This study aims to analyze the effect of perceived ease of use, trust and security, convenience and accessibility, and social and digital trends on digital banking adoption among millennials in Manokwari City. The research employed a quantitative descriptive-associative method with multiple linear regression analysis. Data were collected from 150 millennial respondents with digital banking experience using purposive sampling through Likert-scale questionnaires. Results indicate that: (1) perceived ease of use has a positive and significant effect on digital banking adoption (β=0.312; t=4.872; sig=0.000); (2) trust and security has a positive and significant effect (β=0.287; t=4.231; sig=0.000); (3) convenience and accessibility has a positive and significant effect (β=0.198; t=2.876; sig=0.005); (4) social and digital trends has a positive and significant effect (β=0.143; t=2.184; sig=0.031). Simultaneously, all four variables significantly affect digital banking adoption (F=73.842; sig=0.000), with R²=0.672, meaning 67.2% of the variation in digital banking adoption is explained by these variables. Perceived ease of use is the most dominant variable. This research underscores the importance of improving interface usability, strengthening security systems, and enhancing digital literacy to promote broader digital banking adoption in West Papua.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI APARATUR DESA INYA DISTRIK MANOKWARI UTARA

Anike Lea Towansiba, Theodorus Lamaurin Herin, Nety Torano — Mon, 18 May 2026 00:00:00 +0000

This study aims to analyze the effect of leadership style on the employee performance of Desa Inya Village apparatus, North Manokwari District. The research used a quantitative approach with simple linear regression analysis. Data were collected from 30 respondents using a census sampling technique through Likert-scale questionnaires. Results indicate that leadership style has a positive and significant effect on village apparatus employee performance, with a regression coefficient of 0.712, a t-value of 8.437 exceeding the t-table value of 2.048, and a significance value of 0.000. The coefficient of determination (R²) of 0.714 indicates that 71.4% of the variation in village apparatus employee performance can be explained by leadership style, while the remaining 28.6% is influenced by other factors. This research emphasizes the importance of applying democratic, transformational, and participative leadership styles to sustainably improve village apparatus performance.

PENGARUH IMPLEMENTASI APLIKASI KINERJA ASN DIGITAL TERHADAP PRODUKTIVITAS PEGAWAI DI DINAS PERUMAHAN RAKYAT, KAWASAN PEMUKIMAN DAN LINGKUNGAN HIDUP KABUPATEN PEGUNUNGAN ARFAK

Putri Krisdianty, Manuel Lambi, Yunus Tekad K.R Hammar — Mon, 18 May 2026 00:00:00 +0000

This study aims to analyze the effect of digital ASN performance application usage on employee productivity at the Department of Public Housing, Settlement Area and Environment of Pegunungan Arfak Regency. The research method used a quantitative approach with simple linear regression analysis. Data were collected from 67 respondents using Total Sampling technique through Likert-scale questionnaires. The results show that digital ASN performance application usage has a positive and significant effect on employee productivity, with a regression coefficient of 0.673, t-value of 10.398 (t-table = 1.997), and significance of 0.000. The coefficient of determination (R²) of 0.624 indicates that 62.4% of the variation in employee productivity can be explained by digital performance application usage, while the remainder is influenced by other factors. Implications for policymakers include the need for improved digital literacy, continuous training, and strengthened technological infrastructure to ensure optimal implementation of digital performance applications and meaningful improvements in ASN productivity.

PEMODELAN PROSES BISNIS MENGGUNAKAN BPMN USAHA KAROSERI MODIFIKASI AMBULANS STUDI KASUS BAMBTEK

Marry Caroline Theodora, Christ Rudianto — Mon, 18 May 2026 00:00:00 +0000

This study aims to model the business processes of Bambtek, an ambulance modification coachbuilding business, using the Business Process Model and Notation (BPMN) approach. The main problem faced by Bambtek is the absence of structured business process documentation, causing several operational activities to rely on the owner’s experience, which may lead to overlapping roles and potential miscommunication in business operations. This research employs a qualitative method through interviews, observations, and literature studies to collect relevant data. The results indicate that BPMN modeling can represent the business process flow systematically, covering marketing and sales, vehicle unit procurement, functional testing, and warranty services. Furthermore, the study provides recommendations for improving business processes to enhance operational efficiency, clarify task distribution, and support decision-making as well as the future development of Bambtek.

TEKANAN MENTAL GEN Z DI ERA KERJA DIGITAL: STUDI TENTANG KEPUASAN KERJA, BURNOUT, DAN KINERJA

Heni Kesumayani — Tue, 19 May 2026 00:00:00 +0000

This study examines the effect of mental workload and job satisfaction on Generation Z employee performance, with mental burnout as a mediating variable. A quantitative explanatory approach was applied by involving 200 Generation Z employees aged 18–28 years. Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. The findings reveal that mental workload positively affects mental burnout, while job satisfaction negatively affects mental burnout. Mental burnout has a negative effect on employee performance. In addition, mental workload negatively affects employee performance, whereas job satisfaction positively affects employee performance. The mediation results confirm that mental burnout partially mediates the relationship between mental workload and employee performance, as well as the relationship between job satisfaction and employee performance. These findings indicate that managing Generation Z employee performance should not rely solely on job satisfaction, compensation, or flexibility, but should also address mental pressure and psychological fatigue in digital work environments.

PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP KINERJA PEGAWAI PUSKESMAS MTT

Muhammad Syahru Ramadhan, Endang Iryanti — Tue, 19 May 2026 00:00:00 +0000

This study aims to determine the effect of workload and job stress on the performance of employees at the MTT Community Health Center. This study used a quantitative research approach, with data collected through a questionnaire from 50 respondents using a saturated sampling technique. The collected data were then analyzed using Smart PLS software. The results of this study indicate that workload and job stress have a negative and significant effect on performance.

PENGARUH CAFFE ATMOSPHERE DAN EXPERIENTIAL MARKETING TERHADAP CUSTOMER LOYALTY YANG DIMEDIASI OLEH CUSTOMER SATISFACTION DI CAFFE BLACKDEW PACET MOJOKERTO

Syaifudin Ma'arif, Muhafidhah Novie, Edita Rachma Kamila — Mon, 25 May 2026 00:00:00 +0000

The purpose of this study is to ascertain how Caffe Atmosphere and Experiential Marketing affect Customer Loyalty, with Customer Satisfaction serving as a mediator, particularly among Caffe Blackdew Pacet patrons in Mojokerto. Partial Least Squares (PLS) is a quantitative technique used in this investigation. A structured model was used to analyse the data, which were gathered via a questionnaire with a Likert scale. The findings show that customer loyalty is significantly impacted by caffeine atmosphere and experiential marketing. It was also shown that this association was mediated by customer satisfaction. These results imply that improving the ambience and experiences offered to patrons will make them happier, which may have an impact on how devoted they are to the café. This study shows that café managers can greatly benefit from creating successful marketing tactics. In order to compete more successfully with other cafés, the objective is to improve the comfortable experience and increase client satisfaction.

MODEL ACADEMIC BURNOUT PADA KARYAWAN YANG MELAKUKAN STUDI LANJUT

Mutiara Ramadhona Putri, Rina Anindita — Tue, 19 May 2026 00:00:00 +0000

Education is one of the key factors that can enhance an individual's career opportunities. However, once employed, individuals often hesitate to pursue further education due to concerns about increased burdens, such as stress and fatigue. This study aims to confirm and predict how employees who continue their studies remain productive, by examining the interrelationships among the variables of Stress, Quality of Work Life, Psychological Well-Being, Academic Burnout, and Perceived Productivity. A total of 145 full-time employees who are also pursuing further education participated in this study. Data were collected through an online questionnaire distributed in the regions of Jakarta, Bekasi, and Tangerang. The study employed a quantitative research method and was analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS).The findings reveal that stress negatively affects psychological well-being and positively influences academic burnout. Quality of work life significantly impacts psychological well-being. Furthermore, psychological well-being was found to enhance perceived productivity and also influence academic burnout. However, academic burnout was not found to have a significant effect on perceived productivity. The implication for organizations is that they should support employees who wish to pursue further education, as it does not diminish their productivity.

PERSEPSI KONSUMEN TERHADAP PENERAPAN KECERDASAN ARTIFISIAL PADA DIGITAL MARKETING: STUDI KASUS PADA APLIKASI E-COMMERCE TIKTOK

Dannield Claixiuss Susanto, Teguh Wahyono — Tue, 19 May 2026 00:00:00 +0000

This study aims to analyze consumer perceptions of the implementation of Artificial Intelligence (AI) in digital marketing on the TikTok Shop e-commerce application. The research employed a quantitative approach using a survey method involving 100 respondents who had used AI-based features such as chatbots, product recommendations, and personalized advertisements. Data were collected through Likert-scale questionnaires and analyzed using IBM SPSS through validity, reliability, and simple linear regression tests. The results indicate that the implementation of AI has a positive and significant effect on consumer perceptions. Consumers perceive AI features as capable of improving convenience, comfort, and the effectiveness of digital shopping experiences through more relevant product recommendations and responsive services. However, aspects related to trust and personal data security remain major concerns for some users in utilizing AI technology on e-commerce platforms. This study demonstrates that AI implementation plays an important role in shaping consumer experiences and perceptions toward digital services. Therefore, e-commerce companies are expected to enhance system transparency and data security in order to maintain consumer trust in the digital business environment.

ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN

Riza Rona, Muammar Saidul Gafar, Mutia Novita — Tue, 19 May 2026 00:00:00 +0000

This study aims to determine the level financial performance of PT. Wijaya Karya (Persero) Tbk. which is reviewed based on the Analysis of Liquidity Ratio, Solvency Ratio and Profitability Ratio. From 2020 to 2022. The research method used is quantitative descriptive method and secondary data sources. The results of the study based on the calculation of the liquidity ratio show that the company in 2020 to 2022 the company is not liquid, because the average internal company current ratio is 103% ≤ 200%, cash ratio 22% ≤ 50% and quick ratio 77% ≤ 100%. The financial performance of PT. Wijaya Karya (Persero) Tbk reviewed from solvency shows that the company is not solvable. Because the average internal company debt to total assets ratio is 75% ≥ 35% and debt to equity ratio is 311.33% ≥ 90%. and the financial performance of PT. Wijaya Karya (Persero) Tbk. In terms of profitability, it also shows that the company is non-profit. Measured using the company's average internal net profit margin of 0.88% ≤ 20%, and based on return on equity (ROE) it shows 0.76% ≤ 40% and based on return on assets (ROA) it shows 0.163% ≤ 30%. This indicates that financial performance is still below the industry average ratio standard.

PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN PERUSAHAAN, KOMPENSASI KERUGIAN FISKAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Saparila Worokinasih, Ridha Aulya Dhinda Putri — Wed, 20 May 2026 00:00:00 +0000

This study aims to analyze the effect of company characteristics, company size, fiscal loss compensation, and good corporate governance on tax avoidance. In this study, company characteristics are proxied by leverage and good corporate governance is proxied by audit committee and audit quality. The leverage is measured using the debt to total assets (DAR) ratio, profitability is measured using the return on assets (ROA) ratio, company size is measured based on total assets, fiscal loss compensation as a form of tax incentive measured using dummy variables, the audit committee is calculated by the number of audit committees in the company, and audit quality is measured based on the big four kap using dummy variables, and tax avoidance is calculated using Cash ETR. This research uses a quantitative approach with explanatory research. The sample was in 20 energy sector companies for the period 2018-2021. This study uses panel data regression analysis. Based on the results using the chow test and the hausman test, the regression model used is the fixed effect model. The regression results show that leverage, company size, and audit quality affect tax avoidance, while profitability, fiscal loss compensation, and audit committee have no effect on tax avoidance.

PENGARUH LITERASI KEUANGAN, TEKNOLOGI DIGITAL TERHADAP KINERJA UMKM KECAMATAN SEPULU

Anwaruddin, Manah Tarman — Wed, 20 May 2026 00:00:00 +0000

This study aims to examine how financial literacy and digital technology impact the business performance of MSMEs in Sepulu District, Bangkalan Regency. This study is based on the fact that MSMEs still lack understanding financial literacy and use of digital technology, which impacts suboptimal business performance. This study was conducted using a quantitative explanatory research approach. This study involved all MSMEs in the culinary sector in Sepulu District, Bangkalan Regency, consisting of 372 business units, and 93 respondents selected through purposive random sampling technique. Data collection was carried out using a Likert-scale questionnaire, after which the data were processed through multiple linear regression analysis with the assistance of the SPSS program. The results showed that financial literacy partially had no effect on MSME performance, while digital technology had a positive and significant effect on MSME business performance. Simultaneously, financial literacy and digital technology significantly influenced MSME business performance.

DINAMIKA UKURAN PERUSAHAAN, ARUS KAS, DAN PROFITABILITAS SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA

Wed, 20 May 2026 00:00:00 +0000

Profitability is often a problem in every important corporate policy decision. Company size and cash flow are thought to impact profitability. This causal study aims to measure the effect of company size and cash flow on the profitability of the food and beverage sector in the Indonesian capital market for the 2020-2024 period. This research covers 9 sample companies selected using a purposive sampling approach. The financial statements included in this study were obtained through the website www.idx.co.id using a documentary approach. After data collection, analysis was conducted using multiple linear regression. The findings indicate that company size has an insignificant negative effect on company profitability, while cash flow has an insignificant positive effect. Following these findings, efficient asset management and cash management optimization are needed to achieve optimal profitability.

PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, KONTROL DIRI TERHADAP KEBERLANGSUNGAN USAHA MIKRO KECIL STAINLESS STEEL DI KABUPATEN SIDOARJO

Wed, 20 May 2026 00:00:00 +0000

This study aims to examine the influence of literasi keuangan, inklusi keuangan and self-efficacy on the sustainability of micro and small enterprises (a study of stainless steel entrepreneurs in Sidoarjo Regency). This is a quantitative study employing an associative-causal approach using primary data collected via a questionnaire distributed to 39 respondents. The sample for this study was determined using a saturated sample. The data were analysed using PLS-SEM via SmartPLS 4. The results indicate that literasi keuangan has a negative but insignificant effect on the sustainability of MSMEs, inklusi keuangan has a positive but insignificant effect on the sustainability of MSMEs, and self-efficacy has a positive and significant effect on the sustainability of MSMEs. Thus, psychological factors in the form of business owners’ self-efficacy are the primary determinants compared to technical factors such as literasi keuangan and access to finance in this study.

PENGARUH ORIENTASI KEWIRAUSAHAAN DAN MODAL SOSIAL TERHADAP BUSINESS PERFORMANCE MELALUI COMPETITIVE ADVANTAGE PADA USAHA MIKRO DI SIDOARJO

Nafi Mardiansyah, Muhafidhah Novie, Laily Muzdalifah, Afifatus Sholikhah — Wed, 20 May 2026 00:00:00 +0000

This study aims to examine the influence of Entrepreneurial Orientation and Social Capital on Business Performance, with Competitive Advantage as a mediating variable, among microenterprises in Sidoarjo Regency. A quantitative approach was employed, utilizing primary data collected via a questionnaire administered to 280 respondents. The sample for this study was determined using probability sampling with a simple random sampling approach. Data analysis was conducted using PLS-SEM via SmartPLS 4. The results indicate that Entrepreneurial Orientation has a positive and significant effect on Business Performance and Competitive Advantage. Social Capital has a significant effect on Competitive Advantage, but not directly on Business Performance. Competitive Advantage has a significant effect on Business Performance and mediates the relationship between Entrepreneurial Orientation and Social Capital on Business Performance. These findings indicate that improved performance of microenterprises can be achieved through strengthening Entrepreneurial Orientation and optimizing Social Capital focused on creating Competitive Advantage.

PENGARUH BRAND IMAGE DAN STORE IMAGE TERHADAP KEPUTUSAN PEMBELIAN KFC MERR SURABAYA

Eka Jayanti, Nuruni Ika Kusuma Wardani — Wed, 20 May 2026 00:00:00 +0000

The global fast-food market continues to grow. The fast-food industry is projected to grow at a CAGR of 7% annually. This growth presents significant business opportunities for players in the fast-food sector, particularly fast-food restaurants. Fast-food entrepreneurs will increasingly innovate to influence consumers to purchase their products. This study aims to determine the influence of brand image and store image on purchasing decisions for KFC MERR Surabaya. Data collection for this study was conducted by distributing an online questionnaire to 140 respondents who are KFC MERR Surabaya customers and reside in Surabaya. The sampling technique used was non-probability sampling with a purposive sampling method. The data analysis method used was Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results of this study indicate that the variables Brand Image and Store Image have a significant influence on the purchase decision for KFC MERR Surabaya products. These findings suggest that a positive image can drive increased sales and boost revenue for KFC MERR Surabaya

PENGARUH BRAND IMAGE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN LE MINERALE DI JAKARTA

Arif Rahman, Fajri Ariandi, Roynaldi Arista, Dani Chandra Utama, Warsono — Wed, 20 May 2026 00:00:00 +0000

This study aims to analyze the influence of brand image and product quality on purchasing decisions of Le Minerale in Jakarta. In the increasingly competitive bottled water industry, brand image and product quality are important factors that can influence consumer perceptions and purchasing decisions. Brand image in this study refers to consumers’ perceptions of the Le Minerale brand, which are formed through experience, reputation, and trust in the product. Meanwhile, product quality includes aspects such as taste, safety, packaging, and production standards that affect consumer satisfaction. The research method used is a quantitative approach with a survey technique. Data were collected through a questionnaire distributed via Google Forms to consumers in Jakarta who have purchased or consumed Le Minerale products. The results show that brand image has a positive and significant effect on purchasing decisions. In addition, product quality also has a significant influence on purchasing decisions. Simultaneously, both brand image and product quality have a strong effect on increasing consumer purchasing decisions for Le Minerale. The implications of this study indicate that strengthening brand image and improving product quality are important strategies for companies to maintain and increase consumer purchasing decisions in the highly competitive bottled water market.

STRATEGI MANAJEMEN KEUANGAN DALAM MENGHADAPI KETIDAKPASTIAN EKONOMI: STUDI PADA UMKM

Tue, 26 May 2026 00:00:00 +0000

This study aims to analyze the financial management strategies implemented by Micro, Small, and Medium Enterprises (MSMEs) in navigating the economy. Economic uncertainty, characterized by market disruptions, changes in purchasing power, and rising operational costs, requires MSMEs to develop adaptive and effective financial management skills. This study employed a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observation, and documentation with purposively selected MSMEs. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, using triangulation techniques to ensure the validity of the findings. The results indicate that most MSMEs are aware of the importance of financial management, but their implementation remains suboptimal. Common strategies implemented include cash flow management, cost efficiency, business diversification, and the establishment of emergency funds. MSMEs that implement structured financial records and utilize digital technology have proven more resilient in uncertain economic conditions. However, low financial literacy, limited access to financing, and minimal use of technology are key obstacles to the implementation of effective financial management.

PEMBANGUNAN EKONOMI INKLUSIF: PERSPEKTIF MANAJEMEN DAN KESEJAHTERAAN SOSIAL

Tue, 26 May 2026 00:00:00 +0000

This study aims to analyze inclusive economic development from a management and social welfare perspective, and examine the role of both in improving the distribution of social welfare. Inclusive economic development is a crucial issue because high economic growth is not necessarily accompanied by an equitable distribution of development outcomes. Therefore, an approach is needed that focuses not only on growth but also on access, participation, and social justice for all levels of society. This study uses a qualitative approach with descriptive methods through literature review. The data used are secondary data obtained from books, scientific journals, official reports, and related publications. The data analysis technique was carried out using the content method (content analysis), which includes the processes of data reduction, data presentation, and drawing conclusions. This approach aims to gain a comprehensive understanding of the concept and implementation of inclusive economic development in various contexts. The results show that inclusive economic development requires integration between management and social welfare aspects. From a management perspective, the application of good governance principles, data-driven planning, and strengthening human resource capacity are important factors in the success of development programs. Meanwhile, from a social welfare perspective, social protection programs, community empowerment, and MSME development play a role in reducing poverty and inequality. Furthermore, the development of digital technology provides opportunities to expand economic access, although barriers such as the digital divide remain.

PERAN INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL

Tue, 26 May 2026 00:00:00 +0000

This study aims to analyze the role of accounting information in managerial decision-making, particularly in organizations and small and medium enterprises (MSMEs). The background of this study is based on the importance of accurate, relevant, and timely information in supporting the effectiveness of management decisions amidst the dynamics and openness of the business environment. The research method used a quantitative approach, with data collection techniques using questionnaires distributed to respondents directly involved in the decision-making process. Data were analyzed using descriptive analysis and linear regression to examine the relationship between the quality of accounting information and managerial decisions. The results indicate that accounting information has a positive and significant effect on managerial decision-making. Good quality, particularly in terms of timeliness, relevance, and clarity, can increase the effectiveness and rationality of management decisions. Furthermore, the use of technology-based accounting information systems and managers' competence in understanding financial reports also strengthen the utilization of this information. However, obstacles to its implementation, particularly in MSMEs, remain, such as limited accounting literacy and minimal use of technology. Therefore, it is necessary to increase human resource capacity and strengthen accounting information systems to support more optimal decision-making.

PERAN MANAJEMEN SDM SPIRITUAL DALAM MENINGKATKAN KINERJA DAN ETIKA KERJA

Tue, 26 May 2026 00:00:00 +0000

This study aims to analyze the role of spiritual human resource (HRM) management in improving employee performance and work ethics. The background of this research is based on the importance of a holistic approach to HR management that emphasizes not only technical aspects but also spiritual values such as honesty, integrity, responsibility, and empathy. The research method used was a qualitative descriptive approach. Data collection techniques were conducted through in-depth interviews, observation, and documentation, with purposefully selected informants. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing, with triangulation used to enhance data validity. The results indicate that the implementation of spiritual HRM has a positive effect on improving employee performance, as reflected in increased productivity, work quality, and commitment to the organization. Furthermore, spiritual values have been shown to strengthen employee work ethics by fostering moral awareness, honest behavior, and responsibility in carrying out tasks. The implementation of spiritual HRM also creates a harmonious work environment, enhances teamwork, and reduces workplace conflict. However, several challenges in its implementation remain, such as differing understandings of spirituality and the lack of systematic integration of spiritual values into organizational policies.

AKUNTABEL TERHADAP AKSES PERMODALAN UMKM PADA LEMBAGA PERBANKAN DAN FINTECH P2P LENDING

Yayu Rakkang, Zaenal Arief, Muhammad Affar, Wiwit Agustina, Kristanti Rahman — Tue, 26 May 2026 00:00:00 +0000

This study aims to analyze accountability in accessing capital for Micro, Small, and Medium Enterprises (MSMEs) through banking institutions and fintech peer-to-peer (P2P) lending in Indonesia. The background of this study is based on the still limited access to financing for MSMEs due to various obstacles, such as strict banking requirements and low financial literacy. On the other hand, the development of fintech P2P lending provides a more inclusive and accessible financing alternative. However, this convenience also raises new challenges related to transparency, consumer protection, and management risks. This study uses a qualitative approach with descriptive methods. Data were obtained through interviews, literature studies, and documentation, which were then analyzed using data reduction techniques, data presentation, and drawing conclusions. Data validity was tested through triangulation techniques of sources and methods. This study focuses on comparing the roles, advantages, and challenges between banking and fintech P2P lending in providing accountable financing access for MSMEs. The results show that banking has a higher level of accountability due to the support of a strict supervisory system and the application of prudential principles, but is still limited in reaching unbankable MSMEs. Meanwhile, fintech P2P lending can increase financial inclusion through fast and flexible processes, but still faces challenges in transparency and consumer protection. Therefore, synergy between banking and fintech, strengthened regulations, and increased financial literacy are needed to create an inclusive, accountable, and sustainable MSME financing system

ANALISIS PENERAPAN AKUNTANSI BERBASIS LINGKUNGAN (GREEN ACCOUNTING) DALAM MENDUKUNG KEBERLANJUTAN PERUSAHAAN

Fitrah Sri Rahayu, Zulfaidah — Tue, 26 May 2026 00:00:00 +0000

Accounting in supporting the company's aspirations. Green Accounting is an accounting concept that integrates environmental aspects into the process of recording, measuring, and reporting a company's environmental costs. The implementation of green accounting is important because companies are not only required to obtain economic profits, but also to be responsible for environmental preservation and social welfare. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through interviews, observations, and documentation of the companies that were the objects of research. Data were analyzed using data reduction, data presentation, and conclusion drawing techniques to obtain a comprehensive picture of the implementation of green accounting in companies. The results of the study indicate that the implementation of green accounting has a positive impact on company sustainability. Green accounting helps companies identify and manage environmental costs more effectively, increase operational efficiency, reduce the impact of environmental pollution, and improve the company's image in the eyes of the public and investors. In addition, the implementation of green accounting also supports the creation of corporate transparency and accountability in reporting environmental activities. However, the implementation of green accounting still faces several obstacles, such as the lack of standard environmental reporting standards, limited human resources, and low company understanding of the importance of environmental accounting. Based on the results of the study, it can be concluded that green accounting plays an important role in supporting company welfare by balancing economic, social, and environmental aspects. Therefore, companies need to increase their commitment to optimally implementing environmentally friendly accounting to create sustainable and competitive businesses in the future.

ANALISIS KETIDAKINTEGRASIAN SISTEM INFORMASI AKUNTANSI TERHADAP AKURASI PENCATATAN PADA PERUSAHAAN JASA PERBAIKAN

Titin Aliyah, Agus Munandar — Tue, 26 May 2026 00:00:00 +0000

Poor system integration is a major problem in implementing accounting information system in services company. It contributes to unreliable financial reports and has potential to lead to errors in managerial decision-making. This study attempts to examine AIS integration on accuracy of recording revenue and expenses within repair service company. The method used qualitative based on case study repair service company. Data were collected based on interviews with operational division, sales division, and accounting division about recording process revenue and expense. Findings show that the accounting system implemented in the company is not fully integrated across divisions, leading to multiple versions of financial reports caused by differences in the timing of recognition and recording of revenue and expense. This finding confirms that poor system integration is a primary factor in of the weakness AIS implementation, resulting inconsistencies in revenue and expense recording. These findings can provide strategic recommendations for companies to improve system integration between divisions by restructuring workflows and providing training to employees. Revenue and expense recording should be based on accrual basis, with expense recognition based on matching cost principle. Accurate financial information can support management in making the right decision.

PERAN CONSUMER ATTITUDE SEBAGAI VARIABEL MEDIASI ANTARA HEALTH CONSCIOUSNESS DAN BRAND IMAGE TERHADAP PURCHASE ITENTION PRODUK PURE MATCHA DI KALANGAN GENERASI Y DAN Z

Esti Maulida Apriliana, Laily Muzdalifah — Tue, 26 May 2026 00:00:00 +0000

The focus of this study is to examine the influence of health consciousness and brand image on purchase intention, with consumer attitude acting as a mediating variable, regarding pure matcha products among Generation Y and Z. The background to this study relates to the increasing demand for pure matcha driven by health consciousness among Generation Y and Z. A survey was conducted among 140 respondents from Generation Y and Z using a quantitative research approach. The data were analysed using Structural Equation Modelling (SEM) supported by SmartPLS software. The results of the study indicate that Health Consciousness and Brand Image have a positive and significant influence on Consumer Attitude. Furthermore, Brand Image and Consumer Attitude were found to have a positive and significant influence on Purchase Intention, whilst Health Consciousness did not have a significant direct influence on Purchase Intention. Further findings indicate that Consumer Attitude mediates the influence of Brand Image on Purchase Intention. This research suggests that building a strong brand image and managing consumer attitudes are key components in enhancing the intention to purchase pure matcha products particularly among Generation Y and Z

PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, DAN PERPUTARAN ASET TERHADAP NET PROFIT MARGIN PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

Tue, 26 May 2026 00:00:00 +0000

This study aims to analyze and examine the effect of company size, capital structure, sales growth, and asset turnover on net profit margin in technology sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population studied included all 46 technology sector companies listed on the IDX. The sampling technique used was purposive sampling, resulting in 15 companies as samples. The data analysis method used was multiple linear regression analysis. The results showed that capital structure and asset turnover partially influenced net profit margin. Meanwhile, company size and sales growth did not. The results showed that company size, capital structure, sales growth, and asset turnover simultaneously influenced net profit margin. The coefficient of determination analysis showed that the combination of company size, capital structure, sales growth, and asset turnover explained 20.4% of the variation in net profit margin, while the remaining 79.6% was influenced by other variables.

ANALISIS PENGARUH LITERASI KEUANGAN, KESADARAN KEUANGAN DAN SIKAP KEUANGAN TERHADAP PERILAKU MENABUNG (STUDI PADA MAHASISWA UNPRI)

Tue, 26 May 2026 00:00:00 +0000

This study aims to analyze the influence of financial literacy, financial awareness, and financial attitude on saving behavior among students of Universitas Prima Indonesia. Saving behavior is one form of financial management that is important for students in preparing their financial condition for the future. However, many students still exhibit consumptive behavior and lack saving habits. Therefore, it is necessary to understand the factors that influence students’ saving behavior. This study employed a quantitative approach using a survey method. The population in this study consisted of active students at UNPRI, with a sample of 133 respondents selected using purposive sampling techniques. Research data were collected through questionnaires using a Likert scale and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results showed that partially, financial literacy had a positive and significant effect on saving behavior with a significance value of 0.006 < 0.05. Financial awareness also had a positive and significant effect on saving behavior with a significance value of 0.004 < 0.05. Furthermore, financial attitude had a positive and significant effect on saving behavior with a significance value of 0.000 < 0.05. Simultaneously, financial literacy, financial awareness, and financial attitude significantly influenced saving behavior with an F-count value of 54.949 and a significance value of 0.000 < 0.05. The Adjusted R Square value of 0.551 indicates that the independent variables were able to explain 55.1% of saving behavior, while the remaining percentage was influenced by other variables outside this study. Based on the research results, it can be concluded that improving financial literacy, financial awareness, and positive financial attitudes can encourage students to develop better saving behavior.

PENGARUH INFLASI, SUKU BUNGA DAN HARGA MINYAK DUNIA TERHADAP HARGA SAHAM SEKTOR PERBANKAN TAHUN 2021-2024

Karen, Jocelyn Griselda Nababan, Thomas Firdaus Hutahaean, Hotma Mentalita — Tue, 26 May 2026 00:00:00 +0000

This research aims to examine the effect of inflation, interest rates, and global oil prices on banking sector stock prices in 2021-2024. This study uses associative research. The population was 43 banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The sample consisted of 43 data sets. The analysis technique used was multiple linear regression. The results show that inflation (X1) has no effect on banking sector stock prices in 2021-2024, interest rates (X2) has no effect on banking sector stock prices in 2021-2024, global oil prices (X3) has no effect on banking sector stock prices in 2021-2024, and inflation, interest rates, and global oil prices simultaneously affect banking sector stock prices in 2021-2024.

PENGARUH BRAND IMAGE DAN KEPUASAN KONSUMEN TERHADAP LOYALITAS PELANGGAN JASA EKSPEDISI JNE DI JAKARTA TIMUR

Fri, 29 May 2026 00:00:00 +0000

This study aims to examine the influence of brand image and consumer satisfaction on customer loyalty toward JNE expedition services in East Jakarta. This research employed a quantitative descriptive method, distributing questionnaires via Google Forms through purposive sampling to 150 respondents who use JNE as one of the expedition service providers in East Jakarta. Data analysis was conducted using SPSS 26 to calculate the results of multiple linear regression, t-test, F-test, and coefficient of determination analysis. The findings indicate that, based on the t-test, brand image and consumer satisfaction have a positive effect on customer loyalty toward JNE expedition services in East Jakarta. Based on the multiple regression analysis, brand image and consumer satisfaction influence customer loyalty toward JNE expedition services in East Jakarta by 72%, while the remaining 28% is influenced by other variables not examined in this study.

PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN ORGANIZATIONAL CLIMATE TERHADAP EXTRA ROLE BEHAVIOR MELALUI EMPLOYEE ENGAGEMENT

Humairoh Basyarewan, Ferryal Abadi — Fri, 29 May 2026 00:00:00 +0000

Penelitian ini akan meneliti mengenai pengaruh antara Perceived Organizational Support, Organization Climate, Extra Role Behavior, dan Employee Engagement. Tujuan penelitian ini untuk mengetahui pengaruh Perceived Organizational Support dan Organization Climate, terhadap Extra Role Behavior, dan Employee Engagement. Objek pada penelitian ini adalah perawat yang bekerja di rumah sakit yang berlokasi di Wilayah Kota Tual. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada perawat di rumah sakit yang ada di Kota Tual sebanyak 103 perawat. Menggunakan purposive sampling. Untuk mengalisis data digunakan uji regresi linear berganda. Hasil penelitian menunjukkan bahwa Perceived Organizational Support dan Organization Climate berpengaruh positif terhadap Extra Role Behavior dan Employee Engagement. Implikasi dalam penelitian ini menekankan pentingnya Perceived Organizational Support dan Organization Climate dalam meningkatkan Extra Role Behavior dan Employee Engagement guna mendorong keterlibatan serta perilaku positif karyawan di luar tugas utama mereka serta membangun kinerja dan relasi antar pimpinan dan rekan kerja yang baik. Diharapkan dapat terus mengembangkan kebijakan dan praktik manajerial yang mendukung kesejahteraan dan partisipasi aktif perawat. Peningkatan dalam perceived organizational support dan organization climate tidak hanya dapat memperkuat keterikatan emosional terhadap organisasi, tetapi juga dapat mendorong terbentuknya budaya kerja kolaboratif, kinerja yang lebih optimal, serta kualitas layanan Kesehatan yang lebih baik bagi pasien.

PERAN KEPEMIMPINAN TRANFORMASIONAL YANG DIMEDIASI KOMPETENSI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DI BIRO UMUM SEKRETARIAT DAERAH PROVINSI PAPUA BARAT DAYA

Muhammad Ali, Vebby Anwar, Wa Ode Likewati — Mon, 01 Jun 2026 00:00:00 +0000

This study examines the effect of transformational leadership on employee performance by incorporating competence and job satisfaction as mediating mechanisms within the General Bureau of the Regional Secretariat of Southwest Papua Province. A quantitative survey design was employed, collecting Likert scale responses from 119 employees, and the proposed relationships were tested using path analysis in SPSS version 26 after establishing instrument adequacy and meeting key analytical assumptions. The findings indicate that transformational leadership is associated with stronger employee competence and higher job satisfaction. However, the direct effect of transformational leadership on performance is not sufficiently supported, suggesting that bureaucratic context and relational dynamics may constrain the translation of leadership behaviors into observable work outcomes. When competence and job satisfaction operate as mediators, both emerge as effective pathways through which transformational leadership contributes to performance by strengthening task related capability and fostering more positive work experiences. The implications highlight the need for competence development initiatives, job satisfaction management, and stronger merit based and accountable staffing practices, so leadership influence becomes more institutionalized and performance oriented. Research limitations include the cross-sectional design and reliance on perceptual measures. This study adds value by clarifying how mediation mechanisms function in a public sector setting within a newly established province, particularly under conditions where leadership does not translate into performance directly.

PENGARUH KECERDASAN EMOSIONAL, BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN PROVINSI PAPUA BARAT DAYA

Asnat Way, Pahmi, Andi Irwan — Mon, 01 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of emotional intelligence, organizational culture, and organizational commitment on employee performance at the Southwest Papua Provincial Education Office. The study used a quantitative approach through a survey of 70 employees using a Likert-scale questionnaire. The data were then analyzed using multiple linear regression with SPSS version 26 after the instrument was deemed feasible and the model met the analysis requirements. The results indicate that emotional intelligence and organizational culture do not significantly influence employee performance, with emotional intelligence values of 0.10 > 0.05 and organizational culture values of 0.851 > 0.05. Meanwhile, organizational commitment has a positive and significant effect on employee performance, with a value of 0.03 < 0.05.

ANALISIS STRATEGI PEMASARAN USAHA MIKRO KECIL MENENGAH (UMKM) PROVINSI PAPUA BARAT DAYA (STUDI KASUS PELAKU UMKM ORANG ASLI PAPUA DI KOTA SORONG)

Ema Imelda Romsumbre, Andi Irwan, Pahmi — Mon, 01 Jun 2026 00:00:00 +0000

ANALISIS PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN MAYBRAT PROVINSI PAPUA BARAT DAYA

Alawisus Khosyo, Wa Ode Likewati, Pahmi — Mon, 01 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of leadership style, work motivation, on employee performance at the Regional Secretariat of Maybrat Regency. The study was conducted due to indications of low employee performance characterized by lack of initiative, late completion of tasks, and weak coordination, which are thought to be related to leadership style, motivation. This study uses an associative quantitative approach with a survey method. The population and sample in this study were 121 permanent employees of the Regional Secretariat of Sorong Regency who were selected using the Slovin technique. Data were collected using a questionnaire and analyzed using multiple linear regression. The results of the study indicate that: (1) Leadership style does not have a significant effect on employee performance indicating that the leadership style applied is less effective and even hinders performance; (2) Work motivation has a significant effect on indicating that motivation is the main determining factor in the context of procedural bureaucracy; Simultaneously, both variables have a significant effect on employee performance. The implications of this study are the importance of transforming leadership styles towards a more participatory and supportive direction, strengthening value-based discipline systems, and revitalizing reward systems that enable motivation to be converted into performance. Suggestions are directed to leaders to evaluate leadership practices and improve the work environment to be more conducive to improving organizational performance.

ANALISIS KINERJA GURU PPPK (STUDI KASUS DINAS PENDIDIKAN PROVINSI PAPUA BARAT DAYA)

Yoel Kofias, Andi Irwan, Vebby Anwar — Mon, 01 Jun 2026 00:00:00 +0000

This study aims to analyze the factors influencing the performance of Government Employee Teachers with Work Agreements (PPPK) in Southwest Papua Province. PPPK teacher performance is a crucial aspect in supporting the improvement of education quality, especially in regions still facing limited educational facilities and distribution of teaching staff. This study used a quantitative approach with a survey method through the distribution of questionnaires to PPPK teachers as research respondents. Data analysis was conducted using statistical analysis techniques to determine the influence of factors affecting PPPK teacher performance. The results indicate that professional competence, work motivation, work discipline, work environment, and organizational support influence PPPK teacher performance. PPPK teachers are generally capable of carrying out teaching tasks, educational administration, and professional responsibilities well. However, several technical obstacles affect teacher effectiveness, such as limited educational facilities and infrastructure, inadequate internet access, difficult geographical conditions, and high school administrative burdens. Furthermore, the uneven distribution of teachers also results in some teachers having a relatively high workload. Improving the performance of PPPK teachers requires more optimal support from local governments and schools through improved educational facilities, teacher competency development, equitable distribution of teaching staff, and strengthening the coaching and supervision system. With this support, it is hoped that PPPK teachers will be able to improve their professionalism and the quality of learning to support the creation of quality education in Southwest Papua Province.

EFEKTIVITAS GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA KANTOR BADAN KESATUAN BANGSA DAN POLITIK (KESBANGPOL) PROVINSI PAPUA BARAT DAYA)

Imannuel Aleks Sesa, Andi Irwan, Wa Ode Likewati — Mon, 01 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of supportive, directive, and participative leadership styles on employee performance at the National Unity and Politics Agency (Kesbangpol) Office in Southwest Papua Province. The study used a quantitative approach with a survey method, distributing questionnaires to all 36 employees. The data analysis technique used was multiple linear regression with the help of SPSS version 26. The results showed that partially, directive leadership style had a positive and significant effect on employee performance, while supportive and participative leadership styles did not. However, simultaneously, all three leadership styles had a positive and significant effect on employee performance. These findings indicate that implementing appropriate and integrated leadership styles can improve employee work effectiveness in government organizations. Therefore, the leadership of Kesbangpol in Southwest Papua Province is advised to optimize the directive leadership style while still combining supportive and participative approaches to create a balance between assertiveness, interpersonal support, and employee involvement in the organization.

STRATEGI PENGELOLAAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA PETUGAS PARKIR BANDARA DEO SORONG

Nalceh Nakoh, Andi Irwan, Andi Rosdinaman Budi — Mon, 01 Jun 2026 00:00:00 +0000

This study aims to determine the human resource management strategy in improving the performance of parking officers at Deo Sorong Airport with a qualitative approach. The approach in data collection is using interviews, observation and documentation, as for the results of this study The performance of parking officers at Deo Sorong Airport in general is not optimal, especially in the aspects of discipline, responsibility, and service ability, although it has shown a gradual increase, discipline has improved after supervision and implementation of work rules, but there is still inconsistency in some officers, especially in punctuality and compliance with SOPs and Aspects of service ability have also increased through the training provided, but are still inconsistent, especially in dealing with customers who complain or are under stress. The most appropriate strategy to improve the performance of parking officers is strengthening practice-based training, increasing supervision and periodic evaluation, and implementing a reward and punishment system consistently, so as to improve performance optimally and sustainably

PENGARUH SUSTAINABLE BRAND EXPERIENCE DAN PERCEIVED VALUE TERHADAP BRAND LOYALTY DI MODERASI CONSIOUS CONSUMPTION DALAM PERSPEKTIF BISNIS ISLAM (PADA KONSUMEN THE BODY SHOP DI BANDAR LAMPUNG)

Olivia Regita Putri, Fatih Fuadi, Sherly Etika Sari — Mon, 01 Jun 2026 00:00:00 +0000

The development of the beauty and personal care industry has encouraged companies to implement sustainability concepts as a strategy to enhance consumer loyalty. The Body Shop is one of the companies that promotes the concept of ethical beauty through environmentally friendly products and sustainability-oriented social campaigns. However, increasing consumer awareness of environmental issues does not always directly lead to brand loyalty due to the phenomenon of the attitude–behavior gap. This study aims to analyze the influence of Sustainable Brand Experience and Perceived Value on Brand Loyalty with Conscious Consumption as a moderating variable among The Body Shop consumers in Bandar Lampung. This research employed a quantitative approach using a survey method through questionnaire distribution to The Body Shop consumers in Bandar Lampung. The sampling technique used was purposive sampling with a total of 100 respondents. The data were analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The results indicate that Sustainable Brand Experience does not have a significant effect on Brand Loyalty. Meanwhile, Perceived Value has a positive and significant effect on Brand Loyalty. The moderating variable, Conscious Consumption, was unable to moderate the relationship between Sustainable Brand Experience and Perceived Value on Brand Loyalty. However, Conscious Consumption has a direct positive and significant effect on Brand Loyalty. These findings suggest that consumer loyalty is more strongly influenced by perceived value and consumption awareness than by sustainable brand experience directly. From the perspective of Islamic business, these findings are consistent with Islamic consumption principles that emphasize halal, good, conscious, and non-excessive consumption. This study is expected to provide both theoretical and practical contributions for companies in developing sustainable marketing strategies based on value and consumer awareness.

EFEKTIVITAS KOMUNIKASI PEMASARAN DAN KUALITAS LAYANAN TERHADAP KEPUTUSAN PENGAMBILAN KREDIT KONSUMER DENGAN DIMODERASI DIGITAL MARKETING PADA BRI KANTOR CABANG TANJUNG KARANG

Eko Jayaputra, Kurniawati, Taufani C Kurniatun — Thu, 04 Jun 2026 00:00:00 +0000

This study aims to analyze the effectiveness of marketing communication and service quality on consumer credit decision-making, with digital marketing as a moderating variable at BRI Tanjung Karang Branch. The population of this study consists of consumers who utilize credit services at BRI Tanjung Karang Branch. The sampling technique employed was non-probability sampling using a purposive sampling method. The sample size was determined based on the guideline proposed by Hair et al. (2018), namely five times the number of indicators. With 17 indicators, a minimum sample of 85 respondents was obtained. This research adopted a quantitative approach, with data collected through a Likert-scale questionnaire ranging from 1 to 5 and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results indicate that marketing communication does not have a significant effect on credit decision-making. In contrast, service quality has a positive and significant influence on consumer credit decisions. Furthermore, digital marketing significantly strengthens the relationship between marketing communication and credit decision-making, as well as between service quality and credit decision-making, highlighting the strategic role of digital marketing in enhancing marketing effectiveness and service quality in the banking sector.

ANALISIS KESENJANGAN PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN PRODUK RAMAH LINGKUNGAN PADA PLATFORM E-COMMERCE INDONESIA

Pance Daniel, R Budi Setiawan, Burhanuddin, Herman, Lilis Puspitawati — Thu, 04 Jun 2026 00:00:00 +0000

This study aims to analyze the effect of green product purchase intention on green product purchasing decisions on Indonesian e-commerce platforms, with the consumer behavior gap as a moderating variable. This research is motivated by the increasing activity of digital shopping, the growth of the e-commerce economy, and the need to understand why consumers’ intentions toward environmentally friendly products do not always translate into actual purchases. The grand theory used in this study is the Theory of Reasoned Action, which explains that behavioral intention serves as an important basis before an individual performs an action. This study employed an explanatory quantitative approach using primary data collected through questionnaires distributed to 120 respondents who were users of Indonesian e-commerce platforms. The sampling technique used was non-probability sampling with a purposive sampling approach. Data analysis was conducted using SEM-PLS through outer model testing, discriminant validity testing, inner model testing, and bootstrapping. The results show that green product purchase intention has a positive and significant effect on green product purchasing decisions, with a coefficient value of 0.220, a t-statistic of 3.113, and a p-value of 0.002. However, the consumer behavior gap was not proven to moderate the effect of purchase intention on purchasing decisions, as the interaction coefficient was only 0.003, with a t-statistic of 0.040 and a p-value of 0.968. The R-square value of 0.729 indicates that the model is able to explain 72.9% of purchasing decisions. These findings indicate that green product purchasing decisions are more strongly determined by the strength of purchase intention than by the interaction effect of the consumer behavior gap.

PENGARUH TINGKAT KEPATUHAN GOVERNMENT REGULATIONS TERHADAP KINERJA KEUANGAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY DAN INOVASI SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS BEI)

Thu, 04 Jun 2026 00:00:00 +0000

This study aims to analyze the effect of the level of compliance with government regulations on financial performance, with Corporate Social Responsibility (CSR) and innovation as mediating variables in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange. This research employs an explanatory quantitative approach using secondary data obtained from financial statements, sustainability reports, and PROPER data from the Ministry of Environment and Forestry for the period 2021–2024. The sample consists of 35 companies with a total of 140 observations selected through purposive sampling. The variable of regulatory compliance is measured using PROPER scores, CSR is measured using a disclosure index based on GRI or POJK No. 51/POJK.03/2017, innovation is measured using the ratio of capital expenditure to total assets, and financial performance is measured using Return on Invested Capital (ROIC). Data analysis is conducted using SEM-PLS with the assistance of SmartPLS 4.0. The results indicate that the level of compliance with government regulations does not have a direct effect on financial performance, but has a positive effect on CSR and innovation. CSR does not affect financial performance and is unable to mediate the relationship between regulatory compliance and financial performance. In contrast, innovation has a positive effect on financial performance and is able to mediate the effect of regulatory compliance on financial performance. These findings suggest that regulatory compliance is more effective in improving financial performance when accompanied by innovation investments that enhance efficiency and competitiveness.

PENGARUH SERVICE PERFORMANCE, CUSTOMER EXPERIENCE, DAN VISIBILITY FOODSTAGRAM TERHADAP REPURCHASE INTENTION KONSUMEN STARBUCKS COFFEE

Luh Karenina Savitri Masna, Christina Whidya Utami, Endi Sarwoko — Thu, 04 Jun 2026 00:00:00 +0000

This study aims to examine the effect of service performance, customer experience, and visibility foodstagram on the repurchase intention of Starbucks Coffee consumers. This research was motivated by the strong position of Starbucks Coffee in the Indonesian coffee shop market, while several consumer responses indicate challenges related to service quality, customer experience, and digital visibility. This study used a quantitative approach with an associative causal research design. The sample consisted of 80 Starbucks Coffee consumers who had made at least one purchase. The sampling technique used was convenience sampling. Data were collected using questionnaires distributed directly and online through Google Forms. The data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with SPSS. The results showed that service performance, customer experience, and visibility foodstagram had a positive and significant effect on repurchase intention. Service performance was the most dominant variable influencing repurchase intention. The coefficient of determination showed that the three independent variables explained 62.2% of the variation in repurchase intention, while the remaining 37.8% was explained by other factors outside the research model. These findings indicate that improving service quality, strengthening customer experience, and optimizing foodstagram visibility are important strategies to encourage consumer repurchase intention.

PENGARUH INFLUENCER KULINER TIKTOK DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA UMKM KULINER DI MANOKWARI

Thu, 04 Jun 2026 00:00:00 +0000

The rise of food influencers on TikTok has fundamentally altered how consumers discover and select food products, including within Manokwari's increasingly dynamic culinary MSME ecosystem. This study examines the partial and simultaneous effects of TikTok food influencer and brand awareness on consumer purchase decisions at culinary MSMEs in Manokwari. Employing a quantitative descriptive-associative approach with multiple linear regression, data were gathered from 100 respondents selected through purposive sampling using Likert-scale questionnaires. Respondents were consumers who had purchased culinary MSME products in Manokwari following exposure to TikTok food influencer content. Results show that: (1) TikTok food influencer positively and significantly affects purchase decisions (β=0.453; t=5.217; sig=0.000); (2) brand awareness positively and significantly affects purchase decisions (β=0.327; t=4.186; sig=0.000); (3) both variables jointly exert a significant effect (F=94.137; sig=0.000) with R²=0.659. TikTok food influencer proves to be the more dominant variable. These findings highlight the importance of collaboration between culinary MSMEs and local TikTok influencers as an effective digital marketing strategy, alongside the need to strengthen brand awareness through consistent brand identity and active digital platform presence.

PENGARUH KEASLIAN PRODUK DAN PERSONAL BRANDING TERHADAP KEPERCAYAAN KONSUMEN DALAM MEMBELI PRODUK KECANTIKAN PADA PENGGUNA PLATFORM DIGITAL DI MANOKWARI

Lucia K. Rahaded, Sri Wahyuni, Febianus Heatubun — Thu, 04 Jun 2026 00:00:00 +0000

Counterfeit beauty products circulating on digital platforms, coupled with weak personal branding among sellers, seriously undermine consumer trust in Manokwari. This study examines the partial and simultaneous effects of product authenticity and personal branding on consumer trust in online beauty product purchases. Drawing on Kotler and Keller's (2016) consumer trust theory, Schiffman and Wisenblit's (2015) product authenticity framework, and Rampersad's (2008) personal branding concept, a quantitative approach was applied to 70 purposively selected respondents who had purchased beauty products through digital platforms in Manokwari. Likert-scale questionnaire data were analysed with multiple linear regression using IBM SPSS. The results show that: (1) product authenticity has a positive and significant effect on consumer trust (β=0.312; t=3.287; sig=0.003); (2) personal branding has a positive and significant effect on consumer trust (β=0.421; t=4.518; sig=0.000); (3) both variables jointly exert a significant effect (F=18.742; sig=0.000) with R²=0.381. Personal branding emerges as the dominant predictor. These findings highlight the need for marketing strategies that integrate product authenticity guarantees with consistent digital reputation building.

PENGARUH KEDISIPLINAN DAN KEPUASAN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA BIRO PENGADAAN BARANG DAN JASA SEKRETARIAT DAERAH PROVINSI PAPUA BARAT

Aries Tarkus Rumbewas, Manuel Lambi, Nikolina Balia — Thu, 04 Jun 2026 00:00:00 +0000

Employee work effectiveness in government procurement units is a strategic issue in bureaucratic reform that demands deeper empirical investigation, particularly in eastern Indonesia. This study aims to analyze the partial and simultaneous effects of work discipline and job satisfaction on employee work effectiveness at the Procurement of Goods and Services Bureau (BPBJ) of the West Papua Provincial Regional Secretariat. Grounded in Gibson, Ivancevich, and Donnelly's (2019) work effectiveness theory, Hasibuan's (2019) work discipline theory, and Herzberg's (1966) two-factor theory alongside Robbins and Judge's (2019) job satisfaction theory, this research employs a quantitative descriptive-associative approach with multiple linear regression analysis. Data were collected from 62 civil servant respondents (46 PNS and 16 P3K) using purposive sampling through Likert-scale questionnaires. Results indicate that: (1) work discipline has a positive and significant effect on work effectiveness (β=0.451; t=5.132; sig=0.000); (2) job satisfaction has a positive and significant effect on work effectiveness (β=0.318; t=3.874; sig=0.000); (3) simultaneously both variables significantly affect work effectiveness (F=68.219; sig=0.000) with R²=0.694, meaning 69.4% of the variation in work effectiveness is explained by these variables. Work discipline is the more dominant predictor. This study underscores the importance of strengthening value-based discipline systems and improving job satisfaction through fair compensation and career development to enhance transparent and accountable procurement processes.

PENGARUH AKUNTABILITAS DAN PENGENDALIAN INTERNAL KEUANGAN TERHADAP KINERJA PEGAWAI PADA BPKAD PROVINSI PAPUA BARAT

Dirk Swokabuy Urus, Maria Yertas, Mariana Salosso — Thu, 04 Jun 2026 00:00:00 +0000

This study aims to analyze the partial and simultaneous effects of financial accountability and internal financial control on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of West Papua Province. The research employed a quantitative descriptive-associative approach with multiple linear regression analysis. Data were collected from 47 civil servant respondents using proportionate stratified random sampling from a total population of 88 civil servants through Likert-scale questionnaires. Results indicate that: (1) financial accountability has a positive and significant effect on employee performance (β=0.487, t=4.623, sig=0.000), (2) internal financial control has a positive and significant effect on employee performance (β=0.341, t=3.218, sig=0.002), (3) simultaneously both variables significantly affect employee performance (F=47.832, sig=0.000) with R²=0.682, meaning 68.2% of the variation in employee performance is explained by financial accountability and internal financial control. Financial accountability is the more dominant variable. This study underscores the importance of strengthening accountability systems, improving Government Internal Control System (SPIP) effectiveness, and building a work culture oriented toward transparency and accountability to sustainably enhance BPKAD employee performance.

PENGARUH ETOS KERJA DAN DISIPLIN KERJA TERHADAP KOMITMEN ORGANISASI PEGAWAI PADA DINAS SOSIAL KABUPATEN PEGUNUNGAN ARFAK

Toni Toansiba, Yohanes Damaskus Resi, Nelson Mansoara — Thu, 04 Jun 2026 00:00:00 +0000

Low work ethic and weak work discipline among civil servants in remote regional government offices often underlie fragile organizational commitment a problem that has received insufficient scholarly attention in Indonesian public sector HRM literature. This study examines the partial and simultaneous effects of work ethic and work discipline on employee organizational commitment at the Social Affairs Office of Pegunungan Arfak Regency. Grounded in Allen and Meyer's (1990) three-component commitment model, Weber's (1958) work ethic theory, and Skinner's (1938) reinforcement theory, this research employs a quantitative census approach involving all 54 active employees. Data were collected via Likert-scale questionnaires and analyzed with multiple linear regression using IBM SPSS. Results show that: (1) work ethic has a positive and significant effect on organizational commitment (β=0.412, t=4.183, sig=0.000), (2) work discipline has a positive and significant effect on organizational commitment (β=0.501, t=5.087, sig=0.000), (3) simultaneously both variables are significant (F=37.214, sig=0.000) with R²=0.601, meaning 60.1% of variation in organizational commitment is explained by these variables. Work discipline proves to be the more dominant predictor. These findings contribute theoretically to extending organizational commitment models within remote regional government contexts, while offering practical implications for HRM policy in Pegunungan Arfak Regency.

KETAHANAN KINERJA KEUANGAN EMITEN AGRIBISNIS DI TENGAH ESKALASI GEOPOLITIK TIMUR TENGAH PADA PT BISI INTERNATIONAL TBK

Hanalia Prameswary, Hari Purnomo — Thu, 04 Jun 2026 00:00:00 +0000

This study aims to analyze the impact of the escalation of the United States-Israel-Iran conflict on the financial performance of PT BISI International Tbk as an agribusiness issuer listed on the Indonesia Stock Exchange. Geopolitical conflict in the Middle East may create pressure on the Indonesian capital market through rising energy prices, exchange rate depreciation, supply chain disruption, and shifts in investor sentiment. This study uses a descriptive qualitative method with a case study approach. The data were obtained from the listed company profile published by the Indonesia Stock Exchange, annual reports, consolidated financial statements of PT BISI International Tbk, and 20 local journal references published within the last five years. The findings indicate that geopolitical risk may affect BISI’s financial performance through higher operating costs, pressure on profit margins, and changes in market perception toward agribusiness stocks. This study recommends strengthening risk management, improving cost efficiency, diversifying supply chains, and applying fundamental analysis in investment decision-making for stakeholders in the Indonesian capital market