JURNAL LENTERA BISNIS

ANALISIS IMPLEMENTASI CORETAX DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN OPTIMALISASI PENERIMAAN NEGARA INDONESIA

Iffah Qonitah — Sat, 27 Dec 2025 00:00:00 +0000

Taxes are the primary source of state revenue and play a vital role in financing national development. However, the level of taxpayer compliance in Indonesia still faces various challenges, ranging from administrative complexity to limited system transparency. In response, the government, through the Directorate General of Taxes, has implemented Coretax as part of a technology-based tax reform initiative. This study aims to analyze the effectiveness of Coretax implementation in enhancing taxpayer compliance and optimizing state revenue. The research employs a literature review and descriptive analysis using secondary data from official reports, academic publications, and tax policy documents. The findings indicate that Coretax simplifies tax administration processes, strengthens data-driven monitoring, and increases transparency and accountability. Its implementation has contributed positively to improving taxpayer compliance and enhancing revenue efficiency, although challenges remain, particularly related to technological infrastructure readiness, taxpayers’ digital literacy, and the need for capacity building among tax officials. This study underscores the importance of sustaining Coretax development, not only through technological investment but also through strengthened taxpayer education, so that it can serve as a strategic instrument to reinforce Indonesia’s taxation system.

ANALISIS PENENTUAN BIAYA PRODUKSI BERDASARKAN SISTEM BIAYA BERBASIS AKTIVITAS (ABC) PADA USAHA KERIPIK KELADI BINTANG TIMUR

Dinar Kurniawati, Yohanes Damaskus Resi, Manuel Lambi — Sat, 27 Dec 2025 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in strengthening Indonesia’s economic foundation, particularly in West Papua, which is experiencing rapid regional growth. One of the local food-based MSMEs contributing to this development is Keripik Keladi Bintang Timur Enterprise located in Manokwari Regency. However, the business faces challenges in accurately determining production costs because it still applies a traditional volume-based costing method that does not reflect the real consumption of production activities. This study aims to analyze the determination of production costs using the Activity-Based Costing (ABC) system to produce more accurate and reliable cost information. A quantitative descriptive approach was applied using primary data obtained through interviews, observation, and documentation from January to June 2025. The main production activities identified include raw material preparation, frying, packaging, and distribution, each with distinct cost drivers. The analysis revealed that the total monthly production cost amounted to Rp7,250,000, with a unit cost of Rp36,250 under the traditional method and Rp34,750 under the ABC method. The difference of Rp1,500 per unit indicates that the ABC method provides more precise cost allocation based on actual resource consumption. The study also found that raw material preparation and frying activities account for more than 60% of the total cost, suggesting that efficiency improvements should focus on these stages. Overall, the ABC method proves to be a relevant and adaptive approach for MSMEs, enhancing cost transparency and supporting rational pricing decisions for local food-based enterprises.

EVALUASI TINGKAT KESIAPSIAGAAN DAN RESPONS TIM KERJA DALAM OPERASI SAR PADA KANTOR PENCARIAN DAN PERTOLONGAN MANOKWARI

Faraj Reza Habsyi, Yohanes Damaskus Resi, Desi Suharnani Suharsono — Sat, 27 Dec 2025 00:00:00 +0000

This study aims to evaluate the level of preparedness and team response during search and rescue (SAR) operations at the Manokwari Search and Rescue Office. Delays in response time and varying levels of competence among team members prompted the need for an in-depth assessment of human resource readiness and operational systems in the field. A descriptive qualitative approach was employed to explore personnel preparedness, coordination effectiveness, and logistical support. Data were collected through direct observation, in-depth interviews, and document analysis involving eight informants comprising field personnel, support staff, and operational leaders. Data were analyzed using reduction, categorization, and thematic interpretation techniques based on the Miles and Huberman model. The findings reveal that personnel preparedness is at a relatively good level, supported by adequate understanding of standard operating procedures, although technical training remains inconsistent. Equipment and logistics are generally available, yet distribution to remote areas continues to hinder operational speed. Cross-sector communication and coordination remain suboptimal due to signal interference and lack of standardized collaboration mechanisms. The average response time of 35 minutes slightly exceeds the national standard; however, operational effectiveness remains high with an 83% success rate in rescue operations. Strengthening preparedness requires integrated training, equipment renewal, and modernization of communication systems through adaptive technology.

EVALUASI TINGKAT KEPUASAN BENDAHARA TERHADAP PELAYANAN KEUANGAN DAERAH: STUDI PADA BPKAD KABUPATEN PEGUNUNGAN ARFAK

Margaretha Towansiba, Febianus Heatubun, Lucia Klamensia Rahaded — Sat, 27 Dec 2025 00:00:00 +0000

This study aims to evaluate the satisfaction level of treasurers with the services provided by the Regional Financial and Asset Management Agency (BPKAD) of Pegunungan Arfak Regency as an indicator of public service performance in regional financial management. High-quality public service reflects the success of bureaucratic reform and the professionalism of civil servants in implementing transparent, accountable, and user-oriented financial governance. This research employs a descriptive qualitative approach with a population of 92 treasurers and a sample of 48 respondents, determined using the Slovin formula with a 10 percent margin of error. Data were collected using the Community Satisfaction Survey (SKM) instrument in accordance with Ministerial Regulation of PANRB Number 14 of 2017, which assesses nine key aspects of public service quality. The findings reveal a Community Satisfaction Index (IKM) score of 79.9, categorized as good, with the highest ratings on the aspects of staff behavior and competence, while complaint handling received the lowest score. These results indicate that BPKAD’s service delivery is generally effective yet still requires improvement in communication mechanisms and responsiveness to user feedback. The study highlights the importance of strengthening human resource capacity, promoting digital-based service innovations, and developing an integrated online complaint system as strategic efforts to enhance public service quality within the local government of Pegunungan Arfak Regency.

PERANAN MOTIVASI KERJA GUNA MENINGKATKAN PRODUKTIVITAS PEGAWAI PADA SATUAN POLISI PAMONG PRAJA (SATPOL PP) KABUPATEN MANOKWARI

Kusnul Hamidah, Budiman, Nikolina Balia — Sat, 27 Dec 2025 00:00:00 +0000

Work motivation plays a strategic role in shaping employee productivity, particularly in government agencies tasked with enforcing regional regulations such as the Civil Service Police Unit (Satpol PP). This study aims to analyze the influence of work motivation on the productivity of Satpol PP employees in Manokwari Regency. A descriptive quantitative approach was employed by distributing questionnaires to 40 respondents, including both structural officials and operational staff. Data were analyzed using validity, reliability, frequency distribution, and simple linear regression tests. The results reveal a positive and significant effect of work motivation on employee productivity, with a determination coefficient of 55.1%. Self-actualization and responsibility emerged as the most influential factors, while self-esteem remained an area for improvement. Overall, employees demonstrated high motivation and strong commitment to their duties, though continuous supervision and recognition systems are needed to sustain motivation levels. These findings underscore the importance of motivation-based human resource management policies to enhance the performance and productivity of public service officers in regional governance.

PERAN WORK-LIFE BALANCE MEMEDIASI PENGARUH FLEXIBLE WORKING TERHADAP JOB SATISFACTION PADA PEKERJA INDUSTRI MEDIA DIGITAL

Fuji Alda Suryani, Rohimat Nurhasan, Deri Alan Kurniawan — Sat, 03 Jan 2026 00:00:00 +0000

The fast evolution of technology has driven changes in work patterns, particularly for workers in content-based positions, who must be able to meet content upload targets while remaining creative. The purpose of this research aims to examine the influence of flexible working on job satisfaction, mediated by work-life balance, particularly in the digital media industry. The method used is an quantitative approach through the distribution of questionnaires with purposive sampling of 100 workers in digital media companies in content-based positions, particularly Millennials and Generation Z, using non-probability sampling techniques. The data was analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) assisted by SmartPLS 3.0 software. This research proves that there is a positive impact between flexible working and job satisfaction, flexible working and work-life balance, work-life balance and job satisfaction, and work-life balance acts as a mediator between flexible working and job satisfaction. This study concludes that the implementation of flexible working can increase job satisfaction directly or indirectly through the achievement of work-life balance.

PENGARUH GREEN MARKETING DAN ENVIRONMENTAL AWARENESS TERHADAP BRAND LOYALTY KONSUMEN SHOPPING GOODS DUA MEREK KOSMETIK TERKENAL YANG DIMEDIASI OLEH BRAND IMAGE DI SOLO RAYA

Shafiyah Salsabila, Moechammad Nasir — Sat, 03 Jan 2026 00:00:00 +0000

The present research investigates how green marketing practices and environmental awareness shape consumer brand loyalty toward N’PURE and Mineral Botanica cosmetic products in the Solo Raya region. Employing an explanatory design within a quantitative framework, the study collected primary data through online questionnaires administered to 280 users of both brands. A purposive sampling technique was applied to ensure that the selected respondents met criteria aligned with the study’s objectives. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The analytical procedure comprised two stages: evaluation of the outer model to assess the validity and reliability of the measurement indicators, followed by evaluation of the inner model to determine the structural relationships among the variables. The findings reveal that both green marketing and environmental awareness exert positive and significant influences on brand image and, subsequently, on brand loyalty. Furthermore, brand image functions as a mediating variable in the relationship between green marketing, environmental awareness, and loyalty. These results offer meaningful insights into how environmentally oriented marketing strategies and heightened ecological awareness can reinforce cosmetic brand loyalty through the strengthening of brand image.

PENGARUH KEPEMIMPINAN ETIS DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA BALAI BESAR WILAYAH SUNGAI BENGAWAN SOLO

Deandra Nurul Izza Alfia Salsabilla, Ahmad Mardalis — Sat, 03 Jan 2026 00:00:00 +0000

This research is designed to examine the effects of ethical leadership and compensation on employee performance, with work motivation functioning as a mediating construct at the Bengawan Solo River Basin Center. Employing a quantitative methodology, the study targeted all employees as the population, while the sample size determined using the Lemeshow formulaadapun dyielded a minimum requirement of 97 participants. Primary data in this study were collected using a Likert-scale questionnaire that measured ethical leadership, compensation, motivation, and employee performance. In contrast, the secondary data were obtained from organizational documents and internal administrative records. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the support of the SmartPLS application. The results revealed that both ethical leadership and compensation have a positive and statistically significant impact on employee performance. These two variables were also shown to significantly improve employees’ work motivation. Furthermore, work motivation itself was positively and significantly associated with employee performance. The analysis also confirmed that motivation serves as a partial mediator in the link between ethical leadership and employee performance, as well as between compensation and employee performance. Overall, the findings suggest that improving employee performance can be effectively achieved by promoting ethical leadership, ensuring adequate compensation, and fostering higher levels of work motivation.

PENGARUH PENDIDIKAN KEWIRAUSAHAAN, KECERDASAN ADVERSITAS, DAN DUKUNGAN SOSIAL TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA KEWIRAUSAHAAN UNIVERSITAS MUHAMMADIYAH GRESIK

Calya Berliana Dewi Erlinda, Putra Panji Respati — Sat, 03 Jan 2026 00:00:00 +0000

The purpose of this study is to analyze the effect of entrepreneurship education, adversity intelligence, and social support on the entrepreneurial intentions of students in the Entrepreneurship Study Program at Muhammadiyah University Gresik. This study uses a quantitative approach with a survey method and total sampling technique. However, out of the 76 questionnaires distributed to the entire population, only 68 were returned and could be processed because they contained complete answers. Data collection was conducted using a Likert scale questionnaire from 1 to 5, and data analysis was performed using structural equation modeling (SEM) based on the partial least squares (PLS) method using SmartPLS 4. The results of the study indicate that entrepreneurship education has a positive and significant effect on entrepreneurial intention, which means that the better the learning experiences and entrepreneurial practices students obtain, the higher their intention to start their own business. However, intelligence in unfavorable conditions does not have a significant effect on entrepreneurial intention, which shows that students' ability to overcome difficulties is not a major factor in determining their entrepreneurial intention. On the other hand, it has been proven that social support has a positive and significant influence on entrepreneurial intention, mainly because most students receive support from family members who have entrepreneurial experience. Thus, this study emphasizes the importance of entrepreneurial education and social support as key external factors that shape students' entrepreneurial intention. The practical implication of this research is that Universities need to strengthen their applied entrepreneurship programs, provide business mentoring programs, and create a campus ecosystem that supports student business development.

PENGARUH LATAR BELAKANG KELUARGA TERHADAP SUKSESI BISNIS DENGAN KOMUNIKASI KELUARGA SEBAGAI VARIABEL MEDIASI PADA MAHASISWA KEWIRAUSAHAAN UNIVERSITAS MUHAMMADIYAH GRESIK

Aisyah Laili Habibah Firdausi, Putra Panji Respati — Sat, 03 Jan 2026 00:00:00 +0000

Family businesses contribute significantly to the national economy, especially in the micro, small, and medium enterprise (MSME) sector. The sustainability of family businesses is largely determined by the succession process, namely the transfer of leadership from the founding generation to the next generation. This study was conducted to examine the influence of family background on succession in family businesses by considering family communication as a mediating variable among students majoring in Entrepreneurship at Universitas Muhammadiyah Gresik. The novelty of this study lies in the analysis of the role of family communication that mediates the relationship between family background and business succession in the context of the younger generation, especially students as potential successors to family businesses. This study was conducted using a quantitative method through a questionnaires. The research group consisted of students who came from business owning families, with a sample size of 66 respondents. Data collection was carried out through a questionnaire based on indicators of family background, family communication, and business succession, which was then analyzed using the Partial Least Squares (PLS) program. The results of the study prove that family background had a significantly influences family communication (T-statistic = 3,065) and business succession (T-statistic = 14,754). In addition, family communication also has a significant effect on business succession (T-statistic = 2,275), thus acting as an intermediary that strengthens the relationship between family background and readiness to face the succession process.

PENGARUH PRODUCT ATRIBUTES DAN CUSTOMER VALUE TERHADAP MINAT BELI KONSUMEN DENGAN PERSEPSI NILAI SEBAGAI VARIABEL MEDIASI PADA PRODUK JADAH DI SELO, BOYOLALI

Sarah Dila Nur Afifah, Muzakar Isa — Sat, 03 Jan 2026 00:00:00 +0000

This research aims to analyze the effect of product attributes and customer value on consumers’ purchase intention with perceived value as a mediating variable for jadah products in Selo, Boyolali. A quantitative approach was employed using a survey method involving 322 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results indicate that quality value, innovation value, and service value have a significant and positive effect on perceived value, while experience value has no significant effect. Perceived value positively influences purchase intention and significantly mediates the effects of quality value and innovation value on purchase intention. These findings highlight the importance of product quality and innovation in strengthening perceived value and increasing consumers’ purchase intention toward jadah products in Selo.

PENGARUH PENGEMBANGAN KARIR, KEPUASAN GAJI, DAN BEBAN KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN GEN Z DI PT SUNWOO GARMENT INDONESIA

Windy Annisa Putri, Jati Waskito — Sat, 03 Jan 2026 00:00:00 +0000

This study aims to analyze the effect of workload, salary satisfaction, and career development on turnover intention among Generation Z employees at PT Sunwoo Garment Indonesia. The study adopts a quantitative research design and applies a survey technique by administering structured questionnaires to 150 participants who were chosen based on purposive sampling criteria. The collected data were analyzed using multiple linear regression analysis, classical assumption tests, and instrument testing. Hypothesis testing was conducted using F-tests and t-tests with a significance level of 0.05, supported by the coefficient of determination (R²). The results indicate that career development has a negative but insignificant effect on turnover intention, suggesting that this factor is not a primary consideration for Generation Z employees in deciding whether to remain with or leave the company. In contrast, salary satisfaction has a significant and negative effect on turnover intention, indicating that higher salary satisfaction reduces employees’ intention to leave. In addition, workload has a significant effect on turnover intention, where a higher workload tends to increase employees’ intention to leave the organization. Overall, salary satisfaction and workload are more dominant factors influencing turnover intention among Generation Z employees than career development.

LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN MAHASISWA

Andi Harmoko Arifin — Tue, 06 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of financial literacy and financial behavior on the financial well-being of university students in Indonesia. The research adopts an explanatory quantitative approach with a sample of 150 undergraduate students selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS version 26. The results show that financial literacy has a significant positive effect on students’ financial well-being (β = 0.452; p < 0.01), and financial behavior also has a significant positive effect (β = 0.375; p < 0.01). Together, both variables explain 62.3% of the variation in financial well-being (F = 122.317; p < 0.01). These findings indicate that financial literacy alone, without healthy financial behavior, is insufficient to improve financial well-being, and vice versa. Therefore, this study recommends the importance of financial education programs that not only focus on enhancing knowledge but also on fostering more disciplined financial behavior among students.

ANALISIS KINERJA KARYAWAN DITINJAU DARI PELATIHAN, MOTIVASI KERJA, DAN KEPUASAN KERJA DI PT ASTRA INTERNASIONAL TBK AUTO 2000 WARU

Iola Riris Simanjuntak, Bowo Santoso — Tue, 06 Jan 2026 00:00:00 +0000

This study aims to examine how job training, work motivation, and job satisfaction contribute to employee performance at PT Astra Internasional TBK Auto 2000 Waru. Because the focus is on sales and customer service, it is very important for the company to pay attention to employee performance and what factors support performance improvement for employee performance. The level of product sales quantity is a serious concern for employees, especially at the company. To 52 respondents who work at the Auto 2000 Waru company, a questionnaire with a Likert scale weight of 1-5 was given as a quantitative approach and respondent survey in this study. In analyzing and processing the data obtained, the Smart PLS application was used. The findings show that job training, work motivation, and job satisfaction contribute positively and significantly to improving employee performance. This finding indicates that these variables play a crucial role in increasing employee productivity contributions in the company environment.

PENGARUH KOMUNIKASI INTERPERSONAL DAN PEMANFATAAN TEKONOLOGI INFORMASI TERHADAP KUALITAS PELAYANAN PASPOR DI KANTOR IMIGRASI KELAS I KHUSUS NON TPI JAKARTA SELATAN

Tue, 06 Jan 2026 00:00:00 +0000

Along with the increasing use of social media as a means of public communication, the direct role of interpersonal communication between officers and the public remains an essential element in providing quality services. This phenomenon has become a real public concern, especially at the South Jakarta Special Class I Non-TPI Immigration Office, regarding the quality of interpersonal communication demonstrated by immigration officers during the passport application interview process. The objectives of this study are as follows: 1) To analyze the influence of immigration officers' interpersonal communication at the South Jakarta Special Class I Non-TPI Immigration Office on the quality of passport services; 2) To analyze the influence of information technology utilization at the South Jakarta Special Class I Non-TPI Immigration Office on the quality of passport services; 3) To analyze the combined influence of immigration officers' interpersonal communication and information technology utilization on the quality of passport services at the Immigration Office. This study uses a quantitative method with a survey approach to analyze the relationship between interpersonal communication variables, information technology utilization, and passport service quality. The t-test results for the second model obtained a significance value for the Interpersonal Communication variable of 0.000 (t = 4.953). The Information Technology variable was 0.000 (t = 14.361). The F-test results for the second model obtained a calculated F value of 1004.211 with a significance value of 0.000, which is smaller than α = 0.05.

FAKTOR YANG MEMENGARUHI NIAT BERKUNJUNG KEMBALI WISATAWAN MEDIS ASAL INDONESIA KE MALAYSIA

Dewiangelline, Renza Fahlevi, Fitriana Aidnilla Sinambela — Tue, 06 Jan 2026 00:00:00 +0000

This study aims to analyze the factors influencing the intention of Indonesian medical tourists to visit Malaysia. This study examines the influence of relationship marketing and word of mouth on trust, as well as the influence of trust on revisit intention. The research approach used was quantitative, with data collected through questionnaires distributed to Indonesian medical tourists who had received treatment in Malaysia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the relationships between variables. The results showed that all hypotheses were accepted. Relationship marketing and word of mouth had a positive and significant effect on trust, while trust had a positive and significant effect on medical tourists' intention to revisit. These findings confirm that trust is a key factor in shaping medical tourist loyalty. Practically, the results of this study provide input for the Indonesian government and hospital management in formulating policies to strengthen domestic medical tourism by increasing trust and service quality.

KEPEMIMPINAN TRANSFORMASIONAL POLITEKNIK LP3I JAKARTA

Bambang Suprayogi, Muhammad Ridwansyah, Abdur Razak — Tue, 06 Jan 2026 00:00:00 +0000

This study seeks to analyze the transformational leadership style of LP3I Jakarta Polytechnic. The purpose of this research is to learn more about the qualities that a good leader must possess in order for a leader to perform his duties effectively and educational programs to run smoothly. This study uses a literature study technique by analyzing various leadership journals and books. The findings of this study suggest that once the characteristics of an ideal leader have been identified, they must be adapted to fit the chosen leadership model. As a result of the analysis of various literatures, researchers have at least two conclusions: 1) Leadership is a person who has the ability, the power of art to influence, give aspirations, and direct the behavior of a person or organization in its work in a way of obedience, trust, honor, and enthusiastic cooperation in achieving the goals of mutual education. 2) to achieve educational goals optimally, effectively, and efficiently, it requires leadership that is responsible and understands the main tasks and functions effectively and efficiently

PERAN MEDIASI KINERJA KEUANGAN DALAM PENGARUH KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA

Fika Olivia Senewe, Andi Harmoko Arifin, Faizul Mubarok — Tue, 06 Jan 2026 00:00:00 +0000

This study aims to analyze the effect of funding policy on firm value with financial performance as a mediating variable in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with an associative method to test the relationship between variables using panel data analysis processed through the Eviews12 and SmartPLS applications. The independent variable in this study is funding policy proxied by Debt to Equity Ratio (DER), while financial performance as a mediating variable is proxied by Return on Equity (ROE), and firm value as a dependent variable is proxied by Price to Book Value (PBV). The research sample was obtained through a purposive sampling method and included 26 companies that met the criteria with a total of 130 observations over five years. The results of the study indicate that (1) funding policy has a negative effect on financial performance, (2) funding policy has a negative effect on firm value, (3) financial performance has a positive effect on firm value, and (4) financial performance is proven to mediate the effect of funding policy on firm value. These findings confirm that a disproportionate funding structure can depress profitability, thereby lowering the perceived value of a company in the market. While improved financial performance can strengthen the value of companies in the consumer goods industry sector on the Indonesia Stock Exchange (IDX). "The Mediating Role of Financial Performance in the Influence of Dividend Policy and Investment Decisions on Firm Value in Manufacturing Companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange."

PENGARUH INSTAGRAM TERHADAP MINAT BELI PRODUK UMKM OTAK-OTAK BAKAR

Adrian Prayogi, Juwarin Pancawati, Johan Setiawan — Tue, 06 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of Instagram usage on consumer purchase intention for Otak-Otak Bakar products in Sepatan Timur District, using Otak-Otak Bakar Pak Slamet as the case study. A quantitative approach with a correlational survey method was applied, involving 100 respondents selected through convenience sampling. Data were collected using a Likert-scale questionnaire measuring four independent variables, namely Context, Communication, Collaboration, and Connection, toward Purchase Intention as the dependent variable. The data were analyzed using multiple linear regression. The results show that all four variables simultaneously have a significant effect on purchase intention. Partially, Communication, Collaboration, and Connection have significant influence, while Context shows no significant effect. Communication contributes through clear information and fast responses. Collaboration is the most dominant variable supported by consumer testimonials and reviews. Connection strengthens emotional closeness and digital loyalty, whereas Context does not strongly encourage purchasing decisions. These findings indicate that interaction, social proof, and emotional connection on Instagram play a stronger role in shaping purchase intention than visual content alone.

PENGARUH DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA GURU DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI PADA SD ISLAM AL AZHAR 35 SURABAYA)

Idham Faiz Susantyo, Endang Iryanti — Thu, 08 Jan 2026 00:00:00 +0000

This study aims to analyze the impact of work discipline and motivation as an intervening variable on the performance of teachers at the Islamic Grundschule Al Azhar 35 in Surabaya. The study employs a quantitative research approach using data obtained using the fragebögen of forty respondents using a standard stitch-proben procedure. The collected data was then analyzed using the software Smart PLS. The study's findings demonstrate that both work discipline and compensation have a positive and significant impact on performance, that work discipline has a positive and significant impact on performance through motivation, and that compensation has no effect on performance throught motivation.

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN WORK ENGAGEMENT TERHADAP KINERJA PENGURUS PARTAI X KOTA SURABAYA

Muhammad Udhan Rizaky, Endang Iryanti — Thu, 08 Jan 2026 00:00:00 +0000

This study aims to determine the influence of transformational leadership style and work engagement on the performance of Party X administrators in Surabaya City. The research employs a quantitative approach, with data collected through questionnaires distributed to 43 respondents using a saturated sampling technique. The collected data were analyzed using Smart PLS software. The results of the study indicate that transformational leadership style has a positive and significant effect on performance, and work engagement also has a positive and significant effect on performance.

PENGARUH MANAJEMEN WAKTU DAN MOTIVASI TERHADAP PROKRASTINASI MAHASISWA MANAJEMEN UPNVJT

Muhammad Vicky Wicaksono, Kustini — Thu, 08 Jan 2026 00:00:00 +0000

Procrastination in finishing final tasks is a big problem that might make students' study time longer. This tendency was observed among students in the Management Study Program at UPN Veteran East Java, class of 2021, where 16.20% had not commenced their thesis within the designated timeframe. This study seeks to examine the impact of time management and motivation on academic procrastination. This study utilized a quantitative methodology including a sample of 75 students selected from the cohort of 2021 who had not yet finalized their thesis. We used SmartPLS 4.0 software to help us analyze the data. The study's conclusion suggests that a student's proficiency in time management and elevated motivation correlates with a diminished propensity for academic procrastination in thesis completion.

ANALISIS FAKTOR PENENTU NIAT PEMBELIAN MOBIL LISTRIK DI KALANGAN GENERASI Z (GEN Z) DI KOTA BATAM

Nicky Jefferson Ang, Renza Fahlevi, Rizni Aulia Qadri — Thu, 08 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of perceived benefits, perceived risks, and social influences on attitudes, as well as the influence of attitudes on purchase intentions in the context of electric car purchasing behavior among Generation Z (Gen Z) in Batam City. The research approach was quantitative. Data were obtained by distributing questionnaires to 190 respondents aged 17–28 years who resided in Batam and were interested in purchasing an electric car. The collected data were analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling. The results showed that perceived benefits did not significantly influence attitudes, indicating that the cost efficiency and functional benefits of electric cars have not yet been able to shape positive attitudes among Gen Z. Conversely, perceived risks and social influences did not significantly influence attitudes. This illustrates that perceptions and social risk incentives play a significant role in shaping the attitudes of young consumers. Furthermore, attitudes were shown to have a significant positive effect on electric car purchase intentions, indicating that positive attitudes are one of the driving factors driving electric car purchase interest among Gen Z Batam. These findings provide theoretical contributions to understanding electric vehicle adoption behavior among the younger generation and practical contributions to automotive companies in designing more effective marketing strategies for the Gen Z market.

INOVASI PENGEMBANGAN ENTERPRISE RESOURCE PLANNING (ERP) DALAM MENINGKATKAN KINERJA PERUSAHAAN OTOMOTIF

Thu, 08 Jan 2026 00:00:00 +0000

This study aims to analyze the implementation of Enterprise Resource Planning (ERP) systems in improving the performance of an automotive company in Indonesia. ERP plays a significant role in integrating business functions such as production, finance, human resources, and customer service, thereby enhancing the effectiveness of Supply Chain Management (SCM). This research uses a descriptive qualitative method based on secondary data from journals and official company sources. The results show that the implementation of SAP ECC 6.0-based ERP improves operational efficiency, decision-making accuracy, customer satisfaction, and inventory management. Key success factors include individual involvement, system quality, leadership support, and employee training. This study recommends continuous training and regular evaluation of the ERP system to maintain optimal performance.

PENGARUH KESEMPATAN PROMOSI KARYAWAN, KOMPETENSI KARYAWAN DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) TERHADAP TURNOVER KARYAWAN DI PT LEN INDUSTRI (PERSERO)

Elvina Azalia Eka Putri, Ridlwan Muttaqin, Recky — Thu, 08 Jan 2026 00:00:00 +0000

The direction of this research is centered on comprehending the magnitude of the influence of Employee Promotion Opportunities, Employee Competence, and Organizational Citizenship Behavior (OCB) on the Employee Turnover level at PT LEN Industri (Persero). The study employed a quantitative method with 80 respondents determined using Slovin’s formula and selected through simple random sampling. A Likert scale was used as the research instrument, and data were analyzed using SPSS 26. The results indicate that Promotion Opportunities have a positive and significant effect on Employee Turnover (β = 0.287; p < 0.05), while Employee Competence (β = 0.200; p > 0.05) and Organizational Citizenship Behavior (OCB) (β = 0.098; p > 0.05) do not show a significant partial effect. Collectively, the three variables simultaneously exert a significant effect on Employee Turnover. The research model explains 48.6% of turnover variation, while 51.4% is influenced by other factors. These findings highlight the importance of promotion opportunities in reducing turnover and provide strategic insights for the company to strengthen career systems, competency development, and employee rewards.

PENGARUH PENGETAHUAN DAN KETERAMPILAN TERHADAP CAREER WELL-BEING DENGAN CAREER ADAPTABILITY SEBAGAI MEDIASI (STUDI PADA KARYAWAN GEN Z DI KOTA MALANG)

Nur Aulia Kusuma Utmiati, Vivin Maharani Ekowati, Syahirul Alim — Fri, 09 Jan 2026 00:00:00 +0000

The rapid development of the world of work accelerated by digitalization and globalization requires Generation Z to have relevant competencies and high adaptability skills. Psychological pressure, career uncertainty, and the need for new skills are major challenges for Gen Z workers in Malang City. These conditions emphasize the importance of knowledge, skills, and career adaptability in shaping career well-being. This study aims to analyze the influence of knowledge and skills on career well-being with career adaptability as a mediating variable among Generation Z employees. The study uses a quantitative approach through surveys, with data analysis using PLS-SEM to test direct and indirect relationships between concepts. The results show that knowledge and skills have a positive and significant effect on career well-being, and career adaptability is proven to mediate this relationship, so that individual competencies become more effective in improving career well-being when supported by the ability to adapt to the dynamics of the modern world of work.

PERCEIVED ORGANIZATIONAL SUPPORT, WORK ENGGEMENT, DAN JOB AUTONOMY: UPAYA STRATEGIS MENINGKATKAN KREATIVITAS

Fri, 09 Jan 2026 00:00:00 +0000

This study aims to analyze the effect of perceived organizational support (POS) on the creativity of creative industry employees in Surabaya, with work engagement as a mediator and job autonomy as a moderator. This study used a survey method, collecting data via questionnaires from 165 employees selected through purposive sampling. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach in SmartPLS. The results indicate that POS has a positive and significant effect on work engagement and creativity; work engagement also positively affects creativity and mediates the relationship between POS and creativity. Conversely, job autonomy did not moderate the relationship between work engagement and creativity. The coefficient of determination indicates that the model has moderate explanatory power for creativity and low explanatory power for work engagement. These findings confirm the importance of POS and work engagement as key factors driving employee creativity in the creative industry

PENGARUH JOB CRAFTING TERHADAP INNOVATIVE WORK BEHAVIOR DENGAN WORK ENGAGEMENT SEBAGAI VARIABEL MEDIASI DALAM PERSPEKTIF ETIKA BISNIS ISLAM (STUDI PADA KARYAWAN PT DIMITRA ADI WIJAYA)

Putri Nur Amalia, Vicky F Sanjaya, Yulistia Devi — Fri, 09 Jan 2026 00:00:00 +0000

This study aims to analyze the effect of Job Crafting on Innovative Work Behavior of employees with Work Engagement as a mediating variable at PT Dimitra Adi Wijaya Properti Lampung. The background of this study is based on the important role of human resources in achieving organizational goals, where innovative behavior is a crucial factor. The research method used is quantitative with a descriptive approach. The sampling technique uses saturated sampling with a total of 78 employees as respondents. Data were analyzed using the Partial Least Square (PLS) method. The results of the study indicate that Job Crafting has a positive and significant effect on Innovative Work Behavior. In addition, Job Crafting has a positive and significant effect on Work Engagement. The next result shows that Work Engagement has a positive and significant effect on Innovative Work Behavior. It is known that Work Engagement partially mediates the relationship between Job Crafting and Innovative Work Behavior.

RENCANA BISNIS BRAINWASH LAUNDRY EXPRESS MENGOPTIMALKAN PELAYANAN DAN PENGALAMAN PELANGGAN

Egi Mardiana Abdilah, Meriza Hendri — Fri, 09 Jan 2026 00:00:00 +0000

Brainwash Laundry Express Shoes is a professional shoe cleaning and care service located in Bandung. This business was established to meet the growing demand for shoe cleaning and care among urban communities, particularly students, office workers, and sneakerhead communities. With its Express Service concept, pick-up and delivery service, and maintenance consultation, Brainwash prioritizes speed, cleanliness, and quality results. Bandung, as a creative city and center of lifestyle trends, is a strategic location for the development of this business. With an initial capital of IDR 150 million, this business is projected to reach its break-even point in 10–12 months, with a monthly revenue target of IDR 30–50 million and a net profit margin of 25–30%. The results of Porter's Five Forces analysis show that Brainwash has a great opportunity to compete through service differentiation, professional quality, and superior customer experience. The threat of competitors and substitute products can be overcome through digital innovation, friendly service, and customer loyalty programs. By focusing on service quality and customer comfort, Brainwash Laundry Express has strong growth potential and can develop as a lifestyle brand that is relevant to the urban community of Bandung.

IMPLIKASI PENERAPAN SISTEM CORETAX TERHADAP KEPATUHAN PAJAK PADA PT. PELNAS BARUNA JAYA DI KOTA BATAM

Fri, 09 Jan 2026 00:00:00 +0000

The Taxation is one of the main pillars of state revenue that supports national development, However, tax compliance in Indonesia is still a big challenge, especially for companies located in the country's border areas. The purpose of this study is to explore how CoreTax system affects the tax compliance, identify the challenges, and analyze the implications. This research uses a qualitative approach with a case study design, through in-depth interviews, documentation studies and field observations. The data was analyzed thematically based on Technology Acceptance Model (TAM), tax compliance theory, and Institutional Theory. The results of this study show that the implementation of CoreTax initially faced of limited digital literacy and technical understanding, but it continuously increased with full support from DJP tax institution. CoreTax has been proven to make easy and simplify reporting, increase transparency, and strengthen the actual compliance through an automated sanctions mechanism. In addition to the technical aspects, institutional legitimacy and trust in the DJP tax institution have also proven to play an important role in shaping compliance morale. This research has practical implications for government to strengthen the digital infrastructure, provide technical guidance, and expand the socialization in areas with limited access to technology. From an academic perspective, these findings enrich the literature on CoreTax's digital taxation system that supports sustainable tax compliance.

MENINGKATKAN KINERJA DOSEN MELALUI PENILAIAN INTEGRITAS DAN MOTIVASI DOSEN

Manah Tarman, Ika Lis Mariatun, Aldila Septiana, Octaviana Arisinta — Fri, 09 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of Lecturer Integrity and Motivation on Lecturer Performance in the classroom, from students perspective. The sample consists of 89 students of the economics education study program STKIP PGRI Bangkalan. Integrity and motivation are considered fundamental prerequisites that empirically influence the quality of effective teaching. This study uses a descriptive quantitative method. The data collection method uses a questionnaire. Data analysis will be carried out using Multiple Linear Regression, after going through a series of classical assumption tests. The results of the study revealed that there is a significant influence of lecturer integrity partially on lecturer performance; there is a significant influence of lecturer motivation partially on lecturer performance; there is a significant influence of lecturer integrity and motivation simultaneously on lecturer performance. It is expected to provide empirical evidence regarding the contribution of lecturer moral-ethics and encouragement to the effectiveness of the learning process, as well as being a basis for institutions in improving the lecturer evaluation and development system.

ANALISIS POTENSI PENGEMBANGAN PARIWISATA BERKELANJUTAN DI KAMPUNG TAHIMA SOROMA (KAYO PULAU) DISTRIK JAYAPURA SELATAN KOTA JAYAPURA

Sudiro, Juliani Wairata, Irja T. Simbiak, Ayub Gultom — Fri, 09 Jan 2026 00:00:00 +0000

Tahima Soroma Village (Kayo Pulo) in Jayapura City possesses unique natural and cultural potential, but it has not been optimally utilized for sustainable tourism. This study aims to analyze the potential for sustainable tourism in the region using a participatory approach involving indigenous communities as key actors. The researchers employed a descriptive-exploratory research method. The data analysis methods used in this study included theme analysis, data triangulation, and stakeholder mapping. The results are expected to identify the economic potential of tourism in increasing Jayapura City's Regional Original Income (PAD) through tourism levies, local job creation, and micro-enterprise development. Furthermore, this study also examines challenges such as limited infrastructure and low community participation. This research is expected to serve as a reference for stakeholders involved in sustainable tourism. Furthermore, the results can increase community participation in sustainable tourism management in Tahima Soroma Village. The output of this study will be the availability of references regarding the tourism potential of Tahima Soroma Village, South Jayapura District.

PENGARUH KUALITAS PRODUK, CITRA MEREK, DAN SOCIAL MEDIA MARKETING TERHADAP KAPUTUSAN PEMBELIAN PRODUK FACIAL WASH NIVEA (STUDI PADA GEN Z DI KOTA BANDUNG)

Anas Faris Munindar, Ezra Karamang — Fri, 09 Jan 2026 00:00:00 +0000

This study aims to examine how product quality, brand image, and social media marketing efforts shape the purchasing decisions of Generation Z consumers in Bandung who buy Nivea facial wash products. A quantitative approach was applied using both descriptive and verification designs. A total of 100 individuals who had previously purchased the product were selected through quota and purposive sampling. Data were gathered using an online questionnaire. The collected responses were processed using multiple linear regression with assistance from SPSS. The results indicate that product quality has a meaningful positive influence on consumers’ intention to purchase. Brand image also shows a positive and statistically significant effect. In contrast, social media marketing does not appear to contribute notably to consumers’ buying decisions. These findings suggest that consumers are more strongly guided by their personal experience with the product and their perception of the brand’s credibility rather than by promotional activities on social platforms. The study is expected to help companies design more effective marketing strategies by emphasizing product improvement and strengthening brand reputation among their target audience

PENGARUH HARGA, CITRA MEREK, DAN SOCIAL MEDIA MARKETING TERHADAP MINAT BELI KEMEJA FORMAL PRODUK CARDINAL

Muhammad Gilang Saputra, Ezra Karamang — Fri, 09 Jan 2026 00:00:00 +0000

Price, brand image, and social media marketing as they pertain to Cardinal's formal shirt items in Bandung City are going to be the focus of this research. The study takes a quantitative tack by using a descriptive-verificative methodology to measure and analyze the interrelationships of the variables. In order to gather primary data, 105 participants who met the requirements of having bought or shown interest in Cardinal formal shirts and having interacted with the brand's digital marketing efforts were randomly chosen using a purposive sample approach and given a Likert-scale questionnaire. To evaluate the impact of the independent variables on purchase intention, we used multiple linear regression, classical assumption tests, validity and reliability testing, and data analysis. Predicted results show that customers' desire to buy is favorably and considerably affected by a well-planned price strategy, a solid and consistent brand image, and successful social media marketing programs. Cardinal hopes to use the study's strategic findings to improve the efficacy of their marketing, solidify their brand positioning, and maximize their use of social media in order to stay competitive in the ever-changing local fashion business

ANALISIS TINGKAT KEPUASAN KERJA KARYAWAN PADA PT. REMALA ABADI TBK

Ratu Balqis Dipomustika Suci, Metya Lutviani — Fri, 09 Jan 2026 00:00:00 +0000

This study aims to analyze the level of employee job satisfaction towards the company at PT Remala Abadi. Job satisfaction is one of the important factors that affect employee productivity and loyalty in an organization. The method used in this study is a quantitative method with a survey approach by distributing questionnaires to all employees who are respondents. Data were analyzed using a Likert scale and analyzed based on the calculation of actual scores, ideal scores, and percentage levels of satisfaction. The results of the study showed that the level of employee job satisfaction at PT Remala Abadi reached 80%, which is included in the high category. This reflects that most employees are satisfied with various aspects of the work environment, including relationships with superiors, work facilities, updates, and internal communication. However, there are still several aspects that need to be considered to be improved, such as training new employees and providing certain work facilities. With these results, the company is expected to be able to maintain factors that have provided high satisfaction and make continuous improvements to aspects that are still considered less than optimal.

DIGITAL LEADERSHIP CAPABILITY EFEKTIF MENINGKATKAN EMPLOYABILITY KARYAWAN SEKTOR JASA

Yulinda Siti Wardani, Kusni Ingsih, Artha Febriana, Nanda Adhi Purusa — Wed, 14 Jan 2026 00:00:00 +0000

The rapid digital transformation requires companies in the service sector to develop human resources (HR) who are innovative, adaptable, and highly competitive. Using Self-Efficacy as a mediating variable, this study aims to analyze the influence of Digital Leadership Capability and Innovation Capability on the value or level of employee Employability in the service subsector in the City of Semarang. The analysis is based on the Resource-Based View (RBV) theory, which emphasizes the importance of internal resources in building long-term competitive advantage. The study population consists of all employees in the service sector in Semarang, with 150 employees selected as samples using purposive sampling based on specific criteria. A quantitative approach is employed using PLS-SEM through the SmartPLS 3.2.9 software. The research findings reveal that Digital Leadership Capability and Innovation Capability have positive and significant effects on both Self-Efficacy and Employability. Additionally, Self-Efficacy is proven to play a significant mediating role in the relationship between the two independent variables and employee work capability. These conclusions demonstrate that digital leadership capability, innovation capability, and self-efficacy are strategic intangible resources that play an essential role in building the competitive advantage of both employees and companies in an increasingly digital business environment.

PENGARUH PREFERENSI KERJA DAN PERENCANAAN KARIR TERHADAP KESIAPAN KERJA MAHASISWA ERA DIGITAL DENGAN KESEMPATAN PENGEMABANGAN KARIR

Gias Gemilang Sari, Nur Achmad — Wed, 14 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of work preferences and career planning on students' work readiness in the digital era 4.0, with career development as a mediating variable. Using a quantitative approach, data were collected through questionnaires from 161 respondents from Muhammadiyah University of Surakarta students. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4 software. This study focuses on management students facing the digital curriculum-industry gap. The results of the study indicate that job preferences do not directly influence job readiness, but significantly influence career development. Conversely, career planning has a positive and significant influence on both job readiness and career development directly. Key findings demonstrate that career development functions as a partial mediator in bridging the influence of job preferences and career planning on job readiness. This study's theoretical contribution enriches the mediation model of career development on the job readiness of Indonesian Generation Z. Practical implications recommend the integration of digital-based career development programs in higher education to address the demands of a dynamic workplace. This study fills the gap in the synthesis of previously disparate career mediation theories on Indonesian Generation Z. Practical implications recommend digital career workshops and virtual internships in higher education.

AKSELERASI DIGITALISASI TATA KELOLA KEUANGAN DAN PERSEDIAAN, FORMALISASI LEGALITAS, DAN STRATEGI PENGEMBANGAN AKSES PASAR PADA UMKM WAROENG MAMA FIRMAN DI KABUPATEN BOGOR

Iman Sulaeman — Wed, 14 Jan 2026 00:00:00 +0000

This study aims to analyze and implement strategic assistance for Waroeng Mama Firman MSME in Bantarjati, Bogor Regency. The main focus includes financial management transformation, business legality compliance, and market access development. The primary issues identified are manual recording systems, the absence of a business identity (NIB), and limited distribution reach. The research method is qualitative with an Action Research approach. Data were analyzed using SWOT and TOWS matrices to formulate strategic solutions. The results show that the implementation of the BukuWarung digital bookkeeping application significantly increased the accuracy of financial reports. Facilitation through the Online Single Submission (OSS) system successfully issued NIB as the formal basis for the business. In the aspect of market access development, optimizing distribution channels through social media and delivery services has proven to expand the customer reach beyond the conventional radius. The synergy between operational digitalization and market access expansion is a key factor in strengthening MSME competitiveness against modern retail.

DAMPAK PENGUMUMAN PPATK TERHADAP KEPUTUSAN INVESTOR: ANALISIS REAKSI PASAR SAHAM PERBANKAN

Ghea Revina Wigantini, Muhammad Ikhsan Fadilah — Wed, 14 Jan 2026 00:00:00 +0000

Stock price movements in the capital market are highly influenced by information, including government policies related to financial transaction monitoring. This study analyzes the reaction of the Indonesian capital market to the announcement of the policy on blocking inactive (dormant) bank accounts issued by the Indonesian Financial Transaction Reports and Analysis Center (PPATK) on July 28, 2025. Using an event study approach, the research examines whether abnormal returns occurred in banking stocks in response to the announcement. The sample consists of 44 banking stocks listed on the Indonesia Stock Exchange. Abnormal returns were calculated using the Market-Adjusted Model with two market proxies: the IHSG as a general market index and IDXFinance as a sectoral financial index. The results indicate significant market reactions both before and after the announcement date. These findings confirm that Indonesia’s financial market is sensitive to regulatory information that directly affects the banking industry, while also revealing differences in reaction patterns between the general market and the financial sector. This study provides important implications for regulators, market participants, and banking management regarding the role of information transparency and strengthened governance in maintaining market stability.

EVALUASI KEBERHASILAN SISTEM TERINTEGRASI SIPD – SIMPAD DALAM PENGEMBALIAN BELANJA DAERAH

Febby Reysa Dian Pratiwi, Ahmad Zaini Miftah — Wed, 14 Jan 2026 00:00:00 +0000

This study was motivated by the fact that the expenditure reimbursement process is still carried out manually and through two separate systems, namely SIPD and SIMPAD, which require repeated data input and result in a slow validation process. This study aims to analyze the success of SIPD-SIMPAD integration based on user perceptions of efficiency and accountability using the DeLone & McLean Model. It uses a qualitative method with a case study approach through interviews and observations of system users in the DKI Jakarta Provincial Government environment. The results show that system integration has a positive impact on efficiency, data accuracy, transparency, and accountability. The system is considered easy to use, fast, and stable, with technical support that helps users adapt. The success of this integration reflects how technology, organizational support, and human resource readiness complement each other and form a new, more efficient and adaptive work pattern in the government environment.

PENGARUH INFORMASI NILAI GIZI DAN KEMASAN TERHADAP PEMBELIAN TELUR OMEGA-3

Tue, 20 Jan 2026 00:00:00 +0000

Indonesia faces a double burden of malnutrition, where stunting and obesity are major health issues. Omega-3 eggs emerge as a functional food solution rich in nutrients to support child development. This study aims to analyze the effect of Nutritional Information, Packaging Safety, and Consumer Lifestyle on Purchasing Decisions of omega-3 eggs among housewives in Jakarta. This quantitative study used a survey method with purposive sampling technique involving 208 housewife respondents residing in DKI Jakarta. Data were analyzed using Partial Least Squares (PLS) based Structural Equation Modeling (SEM) with SmartPLS software. The results showed that Nutritional Information (X1) and Consumer Lifestyle (X3) had a positive and significant effect on Purchasing Decisions (Y), with Lifestyle being the dominant factor. However, Packaging Safety (X2) did not have a significant effect on purchasing decisions. These findings indicate that consumers prioritize health benefits and product functional value over mere physical packaging aspects. Producers are advised to focus on nutritional education and target the health-conscious consumer segment.

PERSEPSI KONSUMEN TERHADAP INTEGRATED CULINARY EXPERIENCE: ANALISIS PREFERENSI, MOTIVASI, DAN PERILAKU DI SEKTOR FOOD & BEVERAGE

Tue, 20 Jan 2026 00:00:00 +0000

This study aims to examine a conceptual model explaining consumer perceptions of Integrated Culinary Experience (ICE) by analyzing the effects of motivational drivers, perceived premium attributes, and experiential value. The main research problem lies in the absence of an integrated model that explains how consumption motivation, premium attributes, and experiential value interact in shaping ICE perceptions within the premium ready-to-eat food sector. This research employs a quantitative explanatory approach. Data were collected through a survey using a Likert-scale questionnaire administered to 169 respondents in the Greater Jakarta area (Jabodetabek). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Hypothesis testing was based on path coefficients, t-statistics, and p-values obtained from bootstrapping procedures. The results indicate that consumer motivation has a positive and significant effect on ICE perception. Perceived premium attributes do not show a significant direct effect, while experiential value emerges as the strongest and most dominant factor influencing ICE perception. The findings suggest that urban consumers prioritize meaningful and immersive experiences, positioning premium attributes as hygiene factors. Practical implications highlight the importance of storytelling, presentation rituals, multisensory elements, and emotional and social experiences in premium F&B practices.

IMPLEMENTASI THEORY OF PLANNED BEHAVIOUR DAN PENGARUHNYA TERHADAP NIAT PEMBELIAN SKINCARE RAMAH LINGKUNGAN PADA GENERASI Z DI INDONESIA

Ahmad Bagir, Pandu Pradito, Listya Dewi, Untung, Parhimpunan Simatupang — Tue, 20 Jan 2026 00:00:00 +0000

Objectives This study aims to examine the key factors influencing Generation Z’s intention to purchase environmentally friendly skincare products in Indonesia. Specifically, it investigates the effects of green attitude, perceived behavioral control, and subjective norms using the Theory of Planned Behavior (TPB). Methodology The study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 126 Gen Z respondents with prior experience in using green skincare products. Measurement model evaluation included reliability and validity testing, followed by hypothesis testing using bootstrapping. Finding The results show that green attitude significantly influences green purchase intention, whereas perceived behavioral control and subjective norms do not have a significant impact. This suggests that internal values are more influential than social or situational factors in shaping green purchasing behavior. Conclusion The findings highlight the dominance of attitudinal factors over normative and control-related elements in predicting sustainable skincare consumption among Indonesian Gen Z. Strengthening positive environmental attitudes may be more effective than relying on peer pressure or perceived ability to act.

PARADIGMA BARU MICROFINANCE: PERGESERAN DARI SUBSIDI KE KOMERSIALISASI

Rheza Aditya Fajar Firmansyah, Dien Mardiyah — Tue, 20 Jan 2026 00:00:00 +0000

This study discusses the paradigm shift in microfinance from a subsidy-based poverty lending approach toward a sustainable and commercial financial systems approach. Using literature review methods based on Marguerite S. Robinson (2001) and related works such as Yunus (1999), Morduch (1999), and Yaron dkk. (1998), this paper explores the drivers behind this transformation. The case of Bank Rakyat Indonesia’s (BRI) Unit Desa demonstrates the success of a commercially viable microfinance model in reaching the poor sustainably without reliance on government subsidies. The findings highlight that professionally managed, market-oriented microfinance can enhance financial inclusion, empower local economies, and strengthen the resilience of low-income communities. Thus, commercialization of microfinance does not diminish its social mission but rather expands its impact through institutional sustainability and financial innovation

ANALISIS FAKTOR PENDORONG MINAT BELI PRODUK MATCHA DI PASAR URBAN

Tue, 20 Jan 2026 00:00:00 +0000

This study aims to examine the factors influencing consumers’ purchase intention toward matcha beverages in Indonesia’s urban market using the Theory of Planned Behavior (TPB) framework. The variables analyzed include Perceived Quality, Perceived Value, Social Influence, and Service Convenience, with Attitude, Subjective Norms, and Perceived Behavioral Control acting as mediating constructs. A quantitative survey method was employed, collecting data from 208 Generation Z and Millennial respondents in the Greater Jakarta area. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that Perceived Quality and Perceived Value have a positive and significant effect on Attitude, while Social Influence significantly affects Subjective Norms. Service Convenience was found to positively influence Perceived Behavioral Control. Furthermore, Attitude and Subjective Norms significantly affect purchase intention, whereas Perceived Behavioral Control does not show a significant effect. The model demonstrates a moderate explanatory power for purchase intention. These findings suggest that consumers’ intention to purchase matcha beverages is primarily driven by attitudinal evaluation and social legitimacy rather than perceived behavioral control.

KUALITAS MEDIS, LAYANAN DAN HARGA: PENENTU LOYALITAS WISATAWAN MEDIS INDONESIA KE MALAYSIA

Wirandry Baja Cahaya, Renza Fahlevi, Fitriana Aidnilla Sinambela — Tue, 20 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of medical quality, service quality, and price fairness on satisfaction and their impact on loyalty of Indonesian patients undergoing medical tourism in Malaysia. This study used a quantitative approach with a survey method, where data were collected through structured questionnaires from 200 respondents who had received medical services at several leading hospitals in Malaysia. The data analysis technique was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to test the relationship between the study variables. The results showed that medical quality and service quality had a positive and significant effect on patient satisfaction, confirming the importance of diagnostic accuracy, treatment effectiveness, and the professionalism of medical and non-medical personnel in shaping the experience of cross-border medical tourism. In contrast, price fairness did not have a significant effect on satisfaction, indicating that Indonesian patients prioritize clinical outcomes and service quality over price considerations. Furthermore, patient satisfaction was shown to have a very strong and significant influence on loyalty, which was reflected in the intention to return and authorize medical services in Malaysia. These findings provide theoretical and practical support for the development of medical tourism policies, particularly in efforts to strengthen the competitiveness of domestic healthcare services in Indonesia.

PENGARUH HARGA, CITRA MEREK, DAN KEPERCAYAAN KONSUMEN TERHADAP LOYALITAS PELANGGAN KOPI KENANGAN

Rahmi Rosita, Evalina Darlin — Tue, 20 Jan 2026 00:00:00 +0000

The research aims to reveal and analyze influence of price perceptioan, brand image and trust on customer loyalty to memorable coffee products. This research method uses data obtained from questionnairres, analyze using descriptive statistical methods. Descriptive analysis is used to describe the caracteristics of respondents and the tendencies of answers to each variable. Using quantitative statistical methods and SPSS tools. Respondents totaled 100 respondents, using incidental sampling technique. The research results show that the influence of priceperception is not significant, but brand image and consumer trust are significant.

ANALISA PERILAKU KONSUMSI AIR MINUM DAN KEPEDULIAN TERHADAP KEBERLANJUTAN PADA MAHASISWA UNIVERSITAS SWASTA STRATA 1 DI KABUPATEN TANGERANG

Tue, 20 Jan 2026 00:00:00 +0000

Single-use bottled water consumption remains high among students despite health risks. This study aims to analyze the determinants of drinking water consumption behaviour among private university students in South Tangerang, focusing on knowledge, convenience, risk perception, social norms, and behavioral control. Employing a quantitative explanatory approach, data were collected from 183 students via online questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS software. The results indicate that Environmental Knowledge has a significant negative effect, while Convenience has a significant positive effect and serves as the dominant factor. Risk Perception regarding alternative water sources also contributes to high bottled water consumption. However, Social Norms did not show a significant effect, whereas Infrastructure demonstrated a significant negative effect on consumption behaviour. It is concluded that high plastic consumption is driven by low-risk literacy and a high demand for practicality. Campus interventions must focus on massive health education and providing Water Refill Stations that compete with the convenience of bottled water.

KESEDIAAN MEMBAYAR WORKSHOP KELAS SENI DI KOMUNITAS PERKOTAAN BESAR DI INDONESIA

Tue, 20 Jan 2026 00:00:00 +0000

The increasing popularity of creative and experiential activities within Indonesia's urban centers has generated a marked public interest in art education. Nevertheless, there is an absence of empirical data regarding the determinants of consumers' willingness to pay for these services. This research employs a mixed-methods approach, commencing with a qualitative phase. This phase seeks to examine consumer motivations, their perception of value, and their expectations regarding the pricing of art classes. The creation of quantitative instruments for the subsequent validation phase is informed by data from interviews and open-ended survey responses. This study investigates three primary factors influencing willingness to pay (WTP): individual characteristics (including previous workshop attendance, employment status, monthly income, and age), perceptions related to the workshop (specifically, duration, instructor quality, and provider reputation), and price-value evaluations (comprising perceived value relative to cost and additional benefits). The quantitative phase assesses the robustness and significance of these connections. It emphasizes consumers' highest willingness to pay, their perceptions of the fairness of base prices, and their readiness to pay for additional benefits. This study provides a comprehensive analysis of customer behavior in the art workshop industry through the integration of qualitative insights and quantitative validation. The results give significant insights for service providers aiming to formulate pricing strategies, improve service quality, and align their value propositions with the preferences of urban consumers in Indonesia.

AKSELERASI KINERJA UMKM: PERAN STRATEGIS FINANCIAL LITERACY DI ERA DIGITAL

Elena Rista Kurnia Shanti, Liana Mangifera — Wed, 21 Jan 2026 00:00:00 +0000

The decline in the number of active MSMEs in Boyolali Regency indicates obstacles in business performance, thus requiring financial literacy in the use of fintech and financial behaviour to improve MSME performance in a sustainable manner. The purpose of this study is to analyse the role of financial literacy in mediating the influence of financial behaviour and financial technology on SME performance in Boyolali Regency, with financial literacy as the mediator. This study uses a quantitative approach and primary data was collected from 140 SME actors through a questionnaire distributed using purposive sampling techniques. Data analysis was conducted using the PLS-SEM method. The research findings indicate that financial behaviour and financial literacy have a significant positive effect on MSME performance, while financial technology has a significant negative effect. Financial behaviour and financial technology have a significant positive effect on financial literacy. Furthermore, the effect of financial behaviour on MSME performance is partially mediated by financial literacy, while the effect of financial technology on MSME performance is fully mediated by financial literacy. It is hoped that these findings will enrich our understanding of how financial behaviour, financial technology and financial literacy influence the performance of MSMEs, and contribute fully to MSME actors and stakeholders in designing financial management strategies and policies for the sustainability of MSME performance.

PELAKSANAAN KESELAMATAN DAN KESEHATAN KERJA (K3) PADA PT. UBJ LOGISTIK

Mutiara Barokah, Prihandono, Elis Chalisyah, Soleha — Wed, 21 Jan 2026 00:00:00 +0000

This study was conducted to determine, find and describe the phenomenon or problems of Occupational Safety and Health (K3) at PT UBJ Logistik. This study is motivated by the importance of human resources in carrying out work. K3 is an effort to create a safe and healthy work environment for workers, with the aim of preventing work accidents, occupational diseases, and increasing work productivity. The purpose of this study is to determine the obstacles in the implementation of K3, to find solutions and overcome obstacles in the implementation of K3. This writing method uses qualitative descriptive, namely presenting a description of the problem or a certain condition without any special treatment of the object being studied. Data collection techniques are carried out using observation, interview and documentation techniques. Based on the results of this study, it can be concluded that the implementation of K3 carried out by PT UBJ Logistik is not good enough in implementing K3, because the K3 regulations applied by the company are not strict enough so that employees pay less attention to the importance of K3.

FILOSOFI LAUT MALUKU DALAM PARADIGMA BLUE ACCOUNTING

Wed, 21 Jan 2026 00:00:00 +0000

The sea, as the lifeblood of Indonesian coastal communities, particularly in the Maluku Islands, plays a central role in economic, social, and cultural aspects. Although the blue accounting paradigm offers a solution for integrating ecological and social dimensions in marine accounting reporting, many practices still focus on a technocratic approach that tends to ignore local values. This study aims to develop a blue accounting paradigm based on the local wisdom of the Maluku community, by exploring customary principles such as Sasi and Pela Gandong, which focus on ecological balance and sustainability. Through a reflective-philosophical approach, this study analyzes the ontological, epistemological, and axiological dimensions that shape the Maluku community's perspective on the sea. The findings indicate that the sea is not only viewed as an economic resource, but as a living entity containing moral and spiritual values. Therefore, blue accounting needs to accommodate these values in the reporting system to produce fairer and more sustainable accountability. This study also suggests the integration of local wisdom within national and international policy frameworks, as well as the importance of developing customary-based indicators to strengthen the sustainability of marine ecosystems.

DETERMINAN KEPUASAN KONSUMEN PADA RAHMA KEDAI DAN RESTO TAWANGMANGU

Alexander Mario Retto Djong, Riza Maria Sapeibu — Thu, 22 Jan 2026 00:00:00 +0000

A quantitative approach was used in this study to examine how service quality, food quality, location, and product price impact consumer satisfaction at Rahma Kedai and Resto Tawangmangu. Samples were taken based on specific criteria (purposive sampling). The Hair formula is used to obtain a sample size of 200 respondents. Data collection was carried out by distributing questionnaires to customers of Rahma Kedai and Resto Tawangmangu. The data was processed using SPSS Version 22 and Microsoft Excel. The data analysis methods used were Instrument Test, Classical Assumptions, and Hypothesis Testing. The statistical results indicate that service quality, food quality, location, and product price can positively and significantly influence consumer satisfaction, both partially and simultaneously. The independent variable has a strong impact on the dependent variable, as indicated by a determination coefficient value of 85.6%. Based on these findings, it is recommended that the owners of Rahma Kedai and Resto Tawangmangu continue to improve food and service quality, optimize the strategic location factor, and set competitive prices to maintain their competitive edge in the restaurant industry.

PENGARUH GAYA KEPEMIMPINAN, MODERNISASI SISTEM PERPAJAKAN, DAN BUDAYA ORGANISASI TERHADAP PENINGKATAN KINERJA PEGAWAI PADA KPP MADYA SURABAYA

Okky Varianda Jonathan, Purwanto, Sri Rahayu — Thu, 22 Jan 2026 00:00:00 +0000

Digital transformation and increasing demands for public accountability have positioned employee performance as a strategic factor in public sector organizations, particularly within tax administration institutions. This study aims to analyze the effects of leadership style, tax system modernization, and organizational culture on employee performance at the Surabaya Medium Tax Office, both partially and simultaneously. This research employs a quantitative approach with a causal associative design. The research population consists of all 124 employees of the Surabaya Medium Tax Office, with a census method applied as the sampling technique. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that leadership style, tax system modernization, and organizational culture each have a positive and significant effect on employee performance. Furthermore, the three variables simultaneously exert a significant influence on employee performance, with the model demonstrating a high explanatory power. These findings emphasize that improving employee performance in tax administration institutions cannot be achieved through partial efforts alone, but rather requires synergy between effective leadership, a digitally enabled tax system, and an adaptive organizational culture. This study is expected to provide practical implications for human resource development policies and digital transformation strategies within the Directorate General of Taxes.

PENGARUH KUALITAS SUMBER DAYA MANUSIA, LINGKUNGAN KERJA DAN PENEMPATAN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI KPP MADYA DUA JAKARTA SELATAN II

Dicky Arisandi Perdana, Purwanto, Sri Rahayu — Thu, 22 Jan 2026 00:00:00 +0000

This study aims to analyze the effects of human resource quality, work environment, and job placement on employee work effectiveness at KPP Madya Dua Jakarta Selatan II, both partially and simultaneously. This research employs a quantitative approach with a causal associative design. The population consists of all 134 employees of KPP Madya Dua Jakarta Selatan II, and a census method is used as the sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS software. The results indicate that human resource quality, work environment, and job placement each have a positive and significant effect on employee work effectiveness. Job placement is identified as the most dominant factor influencing work effectiveness. Simultaneously, the three independent variables significantly affect employee work effectiveness, with a coefficient of determination of 78.0%, indicating that most of the variation in employee work effectiveness is explained by the research model. These findings suggest that improving employee work effectiveness requires not only enhancing individual competencies but also creating a supportive work environment and implementing appropriate job placement policies. The results are expected to provide practical insights for public sector organizations in developing more effective and integrated human resource management strategies.

PENGARUH KEPEMIMPINAN YANG MEMBERDAYAKAN, KERJASAMA TIM, DAN DUKUNGAN MANAJEMEN TERHADAP MOTIVASI PEGAWAI PADA KPP PRATAMA SURABAYA KARANGPILANG

Cahyana Tri Raharja, Purwanto, Sri Rahayu — Thu, 22 Jan 2026 00:00:00 +0000

This study aims to examine the effect of empowering leadership, teamwork, and management support on employee motivation at the KPP Karangpilang Surabaya. The research employed a quantitative approach with a causal associative design. The population consisted of all 86 employees of the KPP Karangpilang Surabaya, and a census method was applied. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS software. The results indicate that empowering leadership, teamwork, and management support each have a positive and significant effect on employee motivation. Simultaneously, the three independent variables significantly influence employee motivation, with a high coefficient of determination indicating strong explanatory power of the model. These findings suggest that employee motivation in public sector organizations is shaped by an integrated combination of leadership practices, team collaboration, and consistent managerial support. This study provides practical implications for public sector managers, particularly in tax administration institutions, to develop integrated human resource management strategies in order to enhance employee motivation and improve public service quality

PENGARUH DIGITAL MARKETING DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA COFFE SHOP CAPTAIN CO

Sarah Azmi — Thu, 22 Jan 2026 00:00:00 +0000

The increasingly sophisticated era of globalization has made it easier for people to access information, creating a modern mindset and changing lifestyles that drive people to do business, especially coffee shops. However, doing business is not just about selling, but also requires a strong strategy in an era of fierce competition. The purpose of this study is to examine the influence of digital marketing and service quality on purchasing decisions at Captain Co Coffee Shop. This study uses primary data obtained by distributing questionnaires to the selected population, namely visitors to Captain Co Coffee Shop, with a sample of 70 respondents using the Malhotra formula. The results of this study on the influence of digital marketing and service quality on purchasing decisions at Captain Co. Coffee Shop are positive. Therefore, it can be concluded that digital marketing influences purchasing decisions at Captain Co. Coffee Shop, service quality influences purchasing decisions, and digital marketing and service quality simultaneously influence purchasing decisions at Captain Co. Coffee Shop.

PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA TAHUN 2017-2024

Sifa Annazmi Nisa, Salza Adzri Arismutia — Thu, 22 Jan 2026 00:00:00 +0000

The purpose of this study is to assess the impact of Debt to Equity Ratio (DER), Current Ratio (CR) and Total Asset Turnover (TATO), on Return on Equity (ROE) in telecommunication subsector companies listed on the Indonesia Stock Exchange between 2017 and 2024. Secondary data from annual financial reports are used using quantitative methodology and associative techniques. Purposive sampling was used to select 80 observations from 10 companies as the research sample. Using IBM SPSS, this study was conducted by utilizing multiple linear regression, descriptive analysis, and classical assumption testing. The findings show that CR and TATO have no effect on ROE, while DER has a partial and significant impact. These three factors have a significant impact on ROE simultaneously, indicating that funding structure is crucial for increasing shareholder returns.

ANALISIS PENGARUH CRM DAN PROMOSI TERHADAP LOYALITAS PELANGGAN XL AXIATA (STUDI PADA MAHASISWA STIE ALWASHLIYAH SIBOLGA)

Dina Indah Permatasari, Mutia Fitri Chania, Ira Pane, Kurnia Arifah Pasaribu — Thu, 22 Jan 2026 00:00:00 +0000

The purpose of this study is to determine the effect of Customer Relationship Management on XL Axiata Customer Loyalty among Students in Sibolga, to determine the effect of Promotion on XL Axiata Customer Loyalty among Students in Sibolga, and to determine the effect of Customer Relationship Management and promotion simultaneously on XL Axiata Customer Loyalty among Students in Sibolga. This study uses a quantitative description of the questionnaire instrument with a population of 1,268 student consumers in Sibolga city. The sample determination uses saturated sampling so that the research sample is 75 people. The results of the study are the t-test coefficient value of Customer Relationship Management 3.861; t-table value 1.993, so the t-test value > t-table (3.861 > 1.993); sig value < 0.05 (0.000 < 0.05), the t-test coefficient value of Promotion 4.943; t-table value 1.993, so the t-test value > t-table (4.943 > 1.993); sig value < 0.05 (0.000 < 0.05). The Fcount value of Customer Relationship Management and Promotion is 5.228 and the Ftable value is 3.219, so Fcount> Ftable (5.228> 2.731; sig value < 0.05 (0.000 < 0.05). The RSquare value is 0.698 or R2 x 100% 69.80%, meaning that the cause variable makes a large contribution to explaining XL Axiata Student Customer Loyalty in Sibolga, namely 69.80%, the remaining 31.20% is influenced by other factors.

INTEGRASI LITERASI DIGITAL, DOMPET DIGITAL DAN BAHASA INGGRIS DALAM MENINGKATKAN EFEKTIVITAS PEMASARAN UMKM

Fransiska Sirait, Lika Silvia Batubara — Thu, 22 Jan 2026 00:00:00 +0000

The purpose of this study is to analyze the effect of the integration of digital literacy, the use of digital wallets, and English language proficiency on the marketing effectiveness of Micro, Small, and Medium Enterprises (MSMEs). The focus of the research is directed toward examining how these three factors interact in enhancing market reach, promotional efficiency, and the competitiveness of MSMEs in the digital era. Based on the survey results, it was found that the digital marketing strategies implemented have not yet produced optimal outcomes. The promotional activities remain passive, unstructured, and have not had a significant impact on increasing sales. This low level of marketing effectiveness is attributed to the absence of consistent promotional strategies, limited understanding of branding concepts, and the underutilization of analytical features and customer review tools. Therefore, the researchers developed training programs delivered through a website and disseminated them to participating MSMEs. The research findings indicate that all three types of website-based training—digital literacy, the use of digital wallets, and English language skills—have a positive effect on improving the marketing effectiveness of MSMEs. Digital literacy enhances promotional capabilities, digital wallets facilitate transaction convenience, and English language skills expand market reach. The integration of these three components through website-based training serves as an effective strategy for improving the competitiveness and marketing performance of MSMEs in the digital economy era.

TAX PLANNING, COMPANY SIZE, AND FIRM VALUE IN REAL ESTATE

Fri, 23 Jan 2026 00:00:00 +0000

This study aims to test and analyze the effect of Tax Planning and Company Size on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2024. By using quantitative research methods, sampling using purposive sampling by means of Judgment sampling, the sample of this study was 12 companies with 48 financial reports. The analysis method used in this research is multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing using the t test and F test. The results in the t test Tax Planning using Effective Tax Rate show that there is a significant negative effect as evidenced by the tcount is smaller than the t table (-2.545 < -2.014). Meanwhile, the t test of Company Size on Company Value has no effect as evidenced by the tcount greater than the ttable value (-0.628> -2.014). The results of the F test show that the Fcount is greater than the Ftabel of (3.389> 3.20), thus together the Tax Planning and Company Size variables have a significant effect on Firm Value in Property and Real Estate companies listed on the IDX in 2021-2024.

PENGARUH ISLAMIC HUMAN CAPITAL MANAGEMENT DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI BANK SYARIAH INDONESIA

Alif Fadil Mallapiseng, M. Rahmawan Arifin — Fri, 23 Jan 2026 00:00:00 +0000

Bank Syariah Indonesia has a limited number of human resources who possess adequate basic knowledge of the sharia context in banking. On average, the educational background of employees does not come from Islamic banking or related fields, but rather from conventional and general economics. In Islamic Human Capital Management (IHCM), the implementation of Islamic principles in human resource management is not only oriented toward improving employee performance but also contributes to employee job satisfaction. Therefore, this study is interesting and aims to examine whether IHCM and job satisfaction influence employee performance. This study employs a quantitative research design using the total sampling method, in which all members of the population are taken as research samples, totaling 40 respondents. Data were collected using a Likert scale supported by questionnaire (survey) techniques, observation, and a combination of both. Data analysis was conducted using SPSS version 22. The results of data analysis indicate that the Islamic Human Capital Management variable obtained a p-value (sig) of 0.000 < α (0.05), thus H₀ is rejected and H₁ is accepted. This finding concludes that IHCM has a positive and significant effect on employee performance. The job satisfaction variable obtained a p-value (sig) of 0.001 < α (0.05), thus H₀ is rejected and H₁ is accepted, indicating that job satisfaction has a positive and significant effect on employee performance. Simultaneously, the IHCM and job satisfaction variables obtained a p-value (sig) of 0.000 < α (0.05), thus H₀ is rejected and H₁ is accepted. Therefore, it can be concluded that IHCM and job satisfaction jointly have a significant effect on employee performance at Bank Syariah Indonesia KCP Kolaka.

PENGARUH FLASH SALE, PAYLATER, DAN FOMO TERHADAP PERILAKU IMPULSE BUYING PADA PLATFORM E-COMMERCE DI WILAYAH JAKARTA DAN BEKASI

Sophiyanto Wuryan, Dika Amelia Amel, Ika Baskara — Fri, 23 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of flash sales, paylater, and fear of missing out (FOMO) on impulse buying behavior on e-commerce platforms in Indonesia, focusing on TikTok Shop. The increasing trend of online shopping has encouraged spontaneous buying behavior due to promotional strategies that create a sense of urgency and provide ease of transaction. This study used a quantitative approach with a survey method by distributing questionnaires to 125 respondents who were TikTok Shop users in the Jakarta and Bekasi areas. The sampling technique used purposive sampling, while data analysis used multiple linear regression using SPSS version 23. The results showed that flash sales, paylater, and FOMO had a positive and significant influence on impulse buying, both partially and simultaneously. Of the three variables, paylater proved to have the most dominant influence on impulsive buying behavior. These findings provide managerial implications for e-commerce players to strengthen promotional strategies that emphasize a sense of urgency and ease of payment to encourage spontaneous consumer purchasing decisions.

ANALISIS TASK PERFORMANCE DALAM LINGKUNGAN KERJA: STUDI PERBANDINGAN KARYAWAN GENERASI Z DAN MILENIAL PADA PT. BANK PERKREDITAN RAKYAT SARIKUSUMA SUYA

Naswa Arindya Achira, Iwan Sukoco, Nurul Mardhiah Sitio — Fri, 23 Jan 2026 00:00:00 +0000

Current changes in workforce composition indicate that Generation Z and Millennials dominate the workforce, including in the banking industry, such as PT. Bank Perkreditan Rakyat Sarikusuma Suya (BPR SKS). The differences in characteristics between these generations raise questions about the task performance demonstrated by these two generations. This study aimed to analyze the task performance achievements of Generation Z and Millennial employees in the same workplace in depth, focusing on job quality, job quantity, and job time limits. The research employed a quantitative approach, with questionnaires distributed to employees at BPR SKS as the data collection instrument. Hypothesis testing using an Independent Sample t-test showed a significance value of 0.284, indicating no significant difference between Generation Z and Millennial employees in task performance achievement in the workplace. However, differences in work patterns and perceptions were found between employees from both generations. The study concluded that although there were no significant differences in performance, differences in work patterns and perceptions are important as a basis for a company's Human Resources (HR) management.

PENGARUH AUDIT TENURE, FEE AUDIT, AUDIT DELAY, AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA KAP WILAYAH KOTA MEDAN

Fri, 23 Jan 2026 00:00:00 +0000

Audit quality is a key element in the preparation of financial statements, as reliable financial reports serve as a foundation for decision-making. This study aims to examine the influence of Audit Tenure, Audit Fee, Audit Delay, and Audit Capacity Stress on Audit Quality. This quantitative research uses a purposive sampling method, with primary data collected through questionnaires distributed to auditors at Public Accounting Firms in the Medan area. The study sample consists of 80 auditors, and the data were processed using the SMARTPLS 4.0 application. The results of the study indicate that Audit Tenure and Audit Capacity Stress have a positive influence on Audit Quality, while Audit Fee and Audit Delay show no significant effect on Audit Quality.

PERAN BRAND EXPERIENCE, BRAND IMAGE, BRAND VALUE, DAN CUSTOMER SATISFACTION TERHADAP BRAND LOYALTY PADA PELANGGAN COFFESHOP

Sophiyanto Wuryan, Ananda Indhira Ardyawati — Fri, 23 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of Brand Experience, Brand Image, Brand Value, and Customer Satisfaction on Brand Loyalty among customers of Fore Coffee at Hive Harapan Indah, Bekasi. The research employed a quantitative approach, with data collected through questionnaires distributed to 105 active customers of Fore Coffee. Data were analyzed using multiple linear regression with the help of SPSS. The findings indicate that all four independent variables Brand Experience, Brand Image, Brand Value, and Customer Satisfaction have a positive and significant effect on Brand Loyalty, both simultaneously and. This research contributes theoretically to marketing literature, particularly in the context of the coffee shop industry in Indonesia, and offers practical implications for Fore Coffee’s management in developing marketing strategies focused on customer experience and satisfaction.

ANALISIS PEMANFATAAN BRAND AMBASSADOR DAN DIGITAL MARKETING TERHADAP KEPUTUSAN KONSUMEN DALAM UPAYA PEMBELIAN PRODUK DI TIKTOK

Cyinthia Rachael Viyang, Berlian Tanjora — Fri, 23 Jan 2026 00:00:00 +0000

The rapid growth of social media, particularly TikTok, has transformed digital marketing strategies and consumer purchasing behavior. This study aims to analyze the influence of brand ambassador utilization and digital marketing on consumer purchase decisions on the TikTok Shop platform. The theoretical framework is based on the concepts of brand ambassadors, digital marketing, and consumer purchase decisions from the perspectives of digital marketing and consumer behavior. This research employs a quantitative approach using a survey method. Data were collected through an online questionnaire using a Likert scale, involving 106 active TikTok users who had made purchases through TikTok Shop. The data analysis techniques included validity and reliability testing, classical assumption tests, and multiple linear regression analysis using SPSS software. The results indicate that brand ambassadors and digital marketing have a positive and significant effect on consumer purchase decisions, both partially and simultaneously. Digital marketing demonstrates a more dominant influence compared to brand ambassadors. The coefficient of determination shows that a substantial proportion of the variation in purchase decisions can be explained by these two variables. This study concludes that the effective integration of brand ambassador strategies and digital marketing plays a crucial role in enhancing marketing effectiveness and encouraging consumer purchase decisions on TikTok Shop.

IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DI BPKPAD KABUPATEN KLATEN (STUDI KASUS PADA BAGIAN PERBENDAHARAAN)

Yesti Sari, Mia Rosmiati — Tue, 27 Jan 2026 00:00:00 +0000

The implementation of the Regional Government Information System (SIPD) is part of the government’s efforts to achieve integrated, transparent, and accountable regional financial management. BPKPAD of Klaten Regency has started using SIPD to replace SIMDA; therefore, an evaluation of its implementation, especially in the Treasury Division, is necessary. This study aims to analyze the implementation of SIPD using the DeLone and McLean information system success model, which consists of six dimensions: information quality, system quality, service quality, use, user satisfaction, and net benefits. This study employs a qualitative method with data collection techniques through in-depth interviews and observation of employees who use SIPD. The results show that SIPD has helped improve the efficiency and effectiveness of regional financial management at BPKPAD of Klaten Regency. In terms of information quality, SIPD is able to provide sufficiently accurate and relevant data. In terms of system quality, SIPD is considered quite easy to use, although it still experiences technical disruptions at certain times. The service quality of the system manager is considered quite good, although handling disruptions still requires time. SIPD has become part of daily work activities, and in general, users are quite satisfied. In addition, SIPD also provides benefits in increasing transparency and accountability, as well as supporting decision-making in regional financial management.

PENGARUH FINANCIAL TECHNOLOGY DAN PENGGUNAAN ASET TERHADAP KINERJA KEUANGAN DENGAN EFISIENSI OPERASIONAL SEBAGAI VARIABEL MEDIASI PADA BANK DIGITAL YANG TERDAFTAR DI BURSA EFEK INDONESIA

Nurlaela, Samsu G, Ria Musfira, Indra Abadi, Adriani — Tue, 27 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of fintech and asset utilization on financial performance, with operational efficiency as a mediating variable, in digital banks listed on the Indonesia Stock Exchange (IDX). Using quantitative data from digital banks' financial reports for the 2021–2024 period, this study examines how the development of financial technology (fintech) and asset utilization affect banks' profitability and financial stability through increased operational efficiency. Sampling in this study was conducted considering relevant and specific criteria to ensure the results reflect the actual conditions of the population studied. The sample was selected from digital banks listed on the Indonesia Stock Exchange in 2024, with complete financial and operational data for at least the past two years. Inclusion criteria included 15 digital banks officially operating and having complete financial reports from 2021 to 2024, representing 75 sample units. The sampling technique used was purposive sampling. The data analysis tool used was SEM (Structural Equation Modeling). The analysis shows that fintech significantly accelerates service innovation and expands market access, thus contributing significantly positively to operational efficiency and financial performance. Optimal asset utilization also plays a crucial role in reducing credit risk and improving portfolio quality, ultimately improving operational efficiency and financial performance. Operational efficiency has been shown to contribute significantly positively to financial performance. Operational efficiency has been shown to be a mediating variable that strengthens the relationship between fintech, asset utilization, and financial performance. This study provides important implications for policymakers and digital bank management in optimizing operational strategies and technology investments to enhance competitiveness in the increasingly dynamic digital financial market.

ANALISIS STRATEGI PEMERINTAH DAERAH ISTIMEWA YOGYAKARTA (DIY) DALAM MENYIKAPI PEMANGKASAN DANA KEISTIMEWAAN TAHUN 2025

Puspita Anggraeini Putri Wuragil Suroso, Mia Rosmiati — Tue, 27 Jan 2026 00:00:00 +0000

The 2025 reduction of the Special Fund for the Special Region of Yogyakarta (DIY) necessitates strategic adjustments in asymmetric regional public finance management. Nasional budget efficiency policies affect regional planning and the sustainability of special programs. This article examines the Regional Government of DIY’s strategic response, focusing on public sector strategic planning. Using a qualitative approach and policy document analysis, the study applies Bryson’s Strategy Change Cycle. The findings show that the response involves policy reprioritization, program efficiency, and strengthened inter-agency coordination, while fiscal constraints and institutional complexity remain key challenges.

STRATEGI PEMASARAN BERBASIS RELATIONSHIP MARKETING UNTUK MENINGKATKAN RETENSI PELANGGAN

Wed, 28 Jan 2026 00:00:00 +0000

This study aims to analyze the effectiveness of relationship marketing strategies in increasing customer retention. This research approach collects data through a literature review, which involves reading literature from various sources including books, articles, journals, and reports using qualitative and deductive approaches. The results of this study indicate that a relationship marketing-based marketing strategy emphasizes building long-term relationships between companies and customers as an effort to increase customer retention. The strategies implemented include personalized service, regular and consistent communication, providing loyalty programs, handling complaints quickly and with solutions, providing appreciation to loyal customers, and involving customers in product or service development. These strategies aim to increase customer satisfaction, trust, and emotional attachment to the company. The implementation of an integrated relationship marketing-based marketing strategy has been proven to play a significant role in strengthening customer loyalty and encouraging the sustainability of long-term business relationships.

PERAN PENCATATAN KEUANGAN DALAM PENGAMBILAN KEPUTUSAN USAHA PADA WIRAUSAHA PEMULA

Wed, 28 Jan 2026 00:00:00 +0000

This study aims to determine the role of financial record keeping in business decision-making for start-up entrepreneurs. This research approach collected data through a literature review, involving reading literature from various sources, including books, articles, journals, and reports, using qualitative and deductive approaches. The results of this study indicate that financial record keeping plays a strategic role in supporting business decision-making, particularly for start-up entrepreneurs. By recording cash flow, profit and loss statements, and accounts payable and receivable data, entrepreneurs can monitor financial health, prepare budgets, and objectively evaluate business performance. Financial data also serves as the basis for determining capital requirements, accessing funding sources, and preventing financial irregularities through improved internal controls. Furthermore, financial record keeping plays a crucial role in fulfilling legal obligations, particularly regarding tax reporting, thereby enhancing business credibility and sustainability. With good financial record keeping, start-up entrepreneurs can make more informed business decisions, reduce financial risks, and enhance long-term business sustainability

STRATEGI DIGITAL MARKETING DALAM MENINGKATKAN PENJUALAN PADA UMKM BERBASIS ONLINE

Wed, 28 Jan 2026 00:00:00 +0000

This study aims to determine the effectiveness of digital marketing strategies in increasing sales in online-based MSMEs. This research approach collects data through a literature study, which involves reading literature from various sources including books, articles, journals, and reports using qualitative and deductive approaches. The results of this study indicate that digital marketing strategies are proven effective in increasing sales in online-based MSMEs. Some key strategies that can be implemented include utilizing social media as a promotional channel, optimizing marketplaces and websites, implementing content marketing, using paid digital advertising and search engine optimization (SEO), collaborating with influencers and affiliate marketing, customer relationship management (CRM), and data analysis and evaluation of digital marketing performance. The implementation of these strategies allows MSMEs to reach a wider range of consumers, build trust and loyalty, and increase sales sustainably with cost efficiency and appropriate data utilization.

TRUST MEREK DI ERA AI: MEDIASI NIAT BELI GENERASI Z DAN VIRTUAL INFLUENCER

Vilma Dewi Anggraeni — Wed, 28 Jan 2026 00:00:00 +0000

The contemporary digital marketing landscape is defined by the acceleration of Artificial Intelligence (AI) technology, giving rise to the Virtual Influencer (VI) phenomenon and the massive adoption of AI-Generated Content (AIGC). This shift creates new tensions, particularly in cultivating consumer trust among Generation Z, an audience known for valuing authenticity. This study aims to empirically test: (1) the influence of Virtual Influencers on Generation Z consumers' Brand Trust, (2) the influence of AI-Generated Content on Generation Z consumers' Purchase Intention, and (3) the mediating role of Brand Trust within these relationships. Employing a quantitative approach utilizing a Generation Z sample, the study results indicate that the adoption of Virtual Influencers faces significant challenges in establishing Brand Trust due to skepticism surrounding authenticity and the critical need for AI transparency. Conversely, AI-Generated Content was found to have a direct, positive, and significant influence on Purchase Intention, especially when the content is perceived as having high credibility and informativeness. The most crucial finding confirms that Brand Trust acts as a full and vital mediating variable; the influence of both Virtual Influencers and AI-Generated Content on Generation Z's Purchase Intention is only effectively realized after these variables successfully build and sustain brand confidence. The practical implications emphasize that brands must prioritize strict AI transparency ethics and ensure the quality of AIGC focuses on information to convert digital exposure into tangible purchasing actions.

STUDI KOMPARATIF STRATEGI INVESTASI GROWTH INVESTING DAN VALUE INVESTING DI PASAR MODAL INDONESIA

Wed, 28 Jan 2026 00:00:00 +0000

This study aims to analyze and compare the implementation of growth investing and value investing strategies in the Indonesian capital market. The research approach used is a qualitative comparative study method. Data were obtained through in-depth interviews with investors, capital market analysts, and academics, supported by literature and documentation in the form of issuer financial reports and publications from the Indonesia Stock Exchange. Informant selection was conducted using purposive sampling, while data analysis used the Miles and Huberman interactive analysis model, which includes data reduction, data presentation, and conclusion drawing. The results show that both growth investing and value investing are applied in the Indonesian capital market with various adjustments to the volatile market characteristics dominated by retail investors. Growth investing focuses more on a company's future growth potential and offers the opportunity for high returns, but is accompanied by significant volatility risks. Meanwhile, value investing emphasizes finding stocks that promise to be below their intrinsic value with a relatively lower level of risk, although requiring a longer investment period. This study also found that no investment strategy is absolutely superior, as the effectiveness of each strategy is strongly influenced by market conditions, investor characteristics, and investment objectives and horizons. This study concludes that understanding the characteristics of the Indonesian capital market and implementing investment strategies are crucial factors for investors in optimizing portfolio performance. These findings are expected to contribute theoretically to the study of investment strategies and serve as a practical reference for capital market investors in Indonesia.

PERAN SIKAP DALAM MEMEDIASI PENGARUH INNOVATIVENES, MATERIALISME DAN FINANCIAL PRESSURE TERHADAP NIAT BELI PRODUK PRE LOVE

Muhammad Rakha Kusuma Dewa, Rini Kuswati — Wed, 28 Jan 2026 00:00:00 +0000

This study aims to examine the influence of psychological and social factors on the purchase intention of secondhand clothing among Generation Z. Using a quantitative approach, data were collected from 203 Generation Z respondents who had purchased secondhand clothing through a structured questionnaire based on Likert scale. The sample was selected using purposive sampling to ensure respondents met specific criteria regarding secondhand product purchase experience. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via Smart PLS 3.2 to test the validity, reliability, and relationships between variables, both direct and mediated effects. The results indicate that factors such as fashion innovativeness, materialism, financial pressure, and attitudes toward trends and cleanliness significantly influence the purchase intention of secondhand clothing, mediated by attitudes toward trendy styles. These findings provide important insights into Generation Z consumer behavior and offer practical implications for secondhand clothing businesses in designing targeted marketing strategies

PERAN PLATFORM DIGITAL SEBAGAI SARANA PEMASARAN UMKM DI KEFAMENANU

Fredirikus Timo, Handrianus Mentu — Thu, 29 Jan 2026 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) in Kefamenanu play an important role in the local economy; however, they face limitations in product marketing, market access, and capital. The development of information technology presents opportunities through the use of digital platforms such as social media, e-commerce, and websites as more efficient and affordable marketing tools. This study aims to describe the role of digital platforms as marketing media, explore the experiences of MSME actors in their use, identify the challenges encountered, and analyze their impact on business development. The data analysis techniques used include data reduction, data presentation, and conclusion drawing. The results show that digital platforms play a significant role in expanding market reach, increasing product visibility, and encouraging sales growth among MSMEs in Kefamenanu. The experiences of MSME actors indicate clear benefits, although their use is still limited to basic functions. The main challenges include limited digital skills, internet infrastructure, time management, and a lack of understanding of online marketing strategies. Nevertheless, the overall impact of using digital platforms is positive in increasing sales, brand awareness, and market access, thus making them a potential marketing strategy for MSME development in the digital era.

PENGARUH BRAND AWARENESS, ONLINE CUSTOMER REVIEW DAN HARGA TERHADAP MINAT BELI PADA PRODUK OUTDOOR CONSINA DI KOTA BANDUNG

Moch Vito Faturochman, Ridho Riadi Akbar, Rama Chandra Jaya — Fri, 30 Jan 2026 00:00:00 +0000

This study aims to analyze the influence of Brand Awareness, Online Customer Review, and Price on Purchase Intention of Consina outdoor products in Bandung. A quantitative approach with descriptive and verificative methods was employed. Data were collected from 100 respondents using a purposive sampling technique to obtain primary insights regarding brand experience. Multiple linear regression analysis via SPSS 26 was utilized for data processing. The t-test results indicate that brand awareness, online customer reviews, and price each exert a positive and significant partial effect on purchase intention. Furthermore, the F-test confirms a significant simultaneous effect (sig. 0.000 < 0.05) with an R-Square value of 0.681. This suggests that 68.1% of the variation in purchase intention for outdoor products is explained by brand awareness, online reviews, and competitive pricing strategies.

PENGARUH TRANSAKSI PIHAK BERELASI, TANGGUNG JAWAB SOSIAL DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI

Carine, Titik Aryati — Fri, 30 Jan 2026 00:00:00 +0000

With earnings management acting as a moderator, this study aims to investigate the impact of related-party transactions, capital intensity, social responsibility, and tax avoidance. The research sample includes energy sector companies listed on the IDX between 2020 and 2024. This study uses secondary data collected from the annual reports and sustainability reports of participating companies. A total of 105 companies were included in the sample, which was selected using a purposive sampling approach. This study utilizes panel data regression analysis as its analytical tool. The data shows that related party transactions, corporate social responsibility, and capital intensity significantly and positively affect tax avoidance. Profit management can influence the effects of related-party transactions, corporate social responsibility, and capital intensity on tax avoidance. Organizations can use the findings of this study as a reference to understand how related-party transactions, corporate social responsibility, and capital intensity affect tax avoidance strategies. Investors can also use the findings of this study as a reference when making financial investments.

PERAN CITRA SEKOLAH DALAM MEMEDIASI PENGARUH KUALITAS PELAYANAN DAN PEMASARAN DIGITAL TERHADAP KEPUTUSAN ORANG TUA DALAM PEMILIHAN SDK HARAPAN BANGSA BALIKPAPAN

Nora Silalahi, Tin Agustina Karnawati, Teguh Widodo — Fri, 30 Jan 2026 00:00:00 +0000

The increasing competition among private primary schools requires educational institutions to improve service quality, implement effective digital marketing strategies, and build a positive school image. Parents’ decisions in choosing a school are influenced not only by academic aspects but also by perceptions of service quality, digital communication, and school reputation. This study aims to analyze the effect of service quality and digital marketing on parents’ decisions, both directly and indirectly through school image as a mediating variable. This study employed a quantitative approach using a survey method involving 51 parents of Grade 1 students at SDK Harapan Bangsa Balikpapan in the 2025/2026 academic year using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Square–Structural Equation Modelling (PLS-SEM). The results show that service quality and digital marketing have a positive and significant effect on school image. Service quality and digital marketing have a positive but insignificant effect on parents’ decisions. School image has a positive and significant effect on parents’ decisions and significantly mediates the effect of digital marketing on parents’ decisions, but does not mediate the effect of service quality on parents’ decisions. These findings highlight the strategic importance of school image in educational service marketing.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI

Kabita Putri, Siti Mariam, Ahmad Hidayat Sutawijaya, Samudra Seto — Fri, 30 Jan 2026 00:00:00 +0000

Amidst the demands for increased effectiveness of public sector organizations, the role of human resources is crucial in driving employee performance achievement. This study was conducted to determine the effect of Transformational Leadership, Organizational Culture, and Job Satisfaction on Employee Performance at the Human Resources Bureau of the Central Statistics Agency. This study used a quantitative approach with purposive sampling data collection techniques using Multiple Linear Regression Analysis. Respondents in this study were 145 active employees at the Human Resources Bureau of BPS. The results of this study indicate that Transformational Leadership does not have a significant effect on Employee Performance. Organizational Culture and Job Satisfaction also have a positive and significant effect on Employee Performance. Then, the simultaneous results of Transformational Leadership, Organizational Culture and Job Satisfaction have a positive and significant effect on Employee Performance. This finding emphasizes the importance of integration between a strong work culture, balanced job satisfaction, and an empowering leadership style in creating optimal employee performance.

PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP TURNOVER INTENTIONS DIMEDIASI WORK STRESS DAN DIMODERASI ACTIVITY DEPARTMENT DI RUMAH SAKIT UMUM PEKERJA

Trias Wibowo, Abdul Haeba Ramli — Fri, 30 Jan 2026 00:00:00 +0000

High turnover intentions are a major problem in human resource management in the healthcare sector, negatively impacting the quality of medical services in hospitals, patient safety, and economic impacts such as increased operational costs, decreased employee productivity, and potential declines in service quality and customer satisfaction. Factors such as transformational leadership, work stress, and activity department play an important role in influencing turnover intentions. This study aims to determine the relationship between transformational leadership, work stress, and turnover intention at the Rumah Sakit Umum Pekerja, specifically investigating the mediating role of work stress and the moderating role of activity department. The sample of this study was 164 respondents working at the Rumah Sakit Umum Pekerja selected using a purposive sampling method. The respondent data were analyzed using the Structural Equation Model (SEM) and Smart PLS 4.0. The results of the study prove that transformational leadership has a negative and significant effect on turnover intentions and work stress. A significant relationship was found between work stress and turnover intentions. Work stress mediates the relationship between transformational leadership and turnover intentions. Next, the moderating effect of activity department on the relationship between transformational leadership and turnover intentions was determined. Managerial implications for reducing employee turnover intentions by emphasizing the importance of transformational leadership in reducing work stress and turnover intentions. Practical implications include the need for leadership training, work stress management, workload evaluation of each department's activities, and periodic performance evaluations to ensure that the retention and transformational leadership policies implemented have a positive impact on employees in the healthcare sector.

ESG PARADOX ON PERFORMANCE AND DECOUPLING: AN INTEGRATIVE SLR APPROACH

M Hendri Yan Nyale, Sapto Jumono, Yanuar Ramadhan, Chaerani Nisa — Mon, 02 Feb 2026 00:00:00 +0000

This study aims to explore and synthesize scholarly findings related to greenwashing and its relationship with the phenomenon of ESG decoupling through a Systematic Literature Review (SLR) approach. By examining more than 50 indexed articles from reputable international journals over the past two decades, this research identifies key determinants, patterns, and implications of greenwashing practices on the integrity of environmental, social, and governance (ESG) disclosures and performance. The analysis reveals that greenwashing is frequently driven by external pressures such as stakeholder expectations and weak regulatory environments, while poor internal governance systems contribute to the misalignment between ESG symbolism and actual corporate performance. The study emphasizes the urgency of strengthening ESG transparency and accountability, and the critical role of oversight mechanisms including boards of directors and independent audit institutions. These findings contribute significantly to the theoretical foundation of legitimacy and decoupling, while also offering new directions for future research agendas in the context of corporate sustainability and ESG monitoring.

ANALISIS PENGELOLAAN ARSIP DI PT BELFOODS INDONESIA

Sidik Fathurohin, Retno Widowati — Mon, 02 Feb 2026 00:00:00 +0000

This research was conducted to examine the archival system at PT Belfoods Indonesia Bogor. The objective of the study is to identify the constraints and alternative solutions in dealing with existing problems. The data collection technique used was observation, namely direct observation of the object under study. The constraints found in the archival system at PT Belfoods Indonesia include the lack of human resources with adequate skills and knowledge, loss of documents caused by improper storage, and the presence of documents that no longer have use value stored in filing cabinets, resulting in overcrowded storage. The solutions implemented so far have not been effective, as several alternatives are often disrupted by urgent tasks that must be prioritized. Therefore, efforts are needed to raise employees’ awareness of proper archival administration in accordance with applicable regulations.

DETERMINASI FINANCIAL WELL-BEING UMKM: PERAN FINANCIAL LITERACY, SELF-EFFICACY, DAN BEHAVIOR

Putri Andini, Liana Mangifera — Mon, 02 Feb 2026 00:00:00 +0000

The low level of financial well-being in Indonesia indicates weak financial management capabilities, highlighting the need for cognitive, psychological, and behavioral factors that can sustainably enhance financial well-being, particularly among micro, small, and medium enterprise (MSME) actors. This study aims to analyze the effect of financial literacy and financial self-efficacy on financial well-being, with financial behavior as a mediating variable among manufacturing-sector MSMEs in Surakarta City. A quantitative approach was employed using an explanatory research design. Primary data were collected through questionnaires distributed to 169 respondents using purposive sampling techniques and measured using a five-point Likert scale. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through measurement and structural model evaluation as well as bootstrapping tests. The findings indicate that financial literacy and financial self-efficacy have a positive and significant effect on financial well-being and financial behavior. Financial behavior also has a positive and significant effect on financial well-being and is proven to partially mediate the relationship between financial literacy and financial self-efficacy with financial well-being. These results emphasize that financial knowledge and confidence must be manifested in sound financial management behaviors in order to improve the financial well-being of MSMEs.

PENGARUH INFLASI DAN BI RATE TERHADAP JUMLAH KREDIT PERBANKAN DI INDONESIA PERIODE TAHUN 2020-2023

Denny Salim, Stefvy, Diana Afriani, Azlin Syahna Salsabila — Mon, 02 Feb 2026 00:00:00 +0000

The purpose of this study is to examine the effect of inflation and the BI Rate on the total amount of bank credit in Indonesia during the period 2020–2023. This study employs a quantitative research approach. The sample was selected using a purposive sampling technique, resulting in 48 monthly observations from January 2020 to December 2023. The analytical method used is multiple linear regression. This study utilizes SPSS software version 26. Secondary data were obtained from financial reports published by Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period 2020–2023. The results indicate that the inflation variable has a positive and significant partial effect on the total amount of bank credit. Similarly, the BI Rate also has a positive and significant effect on the total amount of bank credit. Simultaneously, both variables have a significant effect on the total amount of bank credit in Indonesia during the 2020–2023 period