JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

The Effect of Augmented Reality, Online Customer Reviews, and Affiliate Marketing on Purchase Intention for Laneige Skincare Products on Shopee

2026-09-28T12:54:38+00:00

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Augmented Reality, Online Customer Review, dan Affiliate Marketing terhadap niat beli produk skincare Laneige di platform Shopee. Kajian ini sangat relevan mengingat pesatnya perkembangan transaksi digital saat ini, yang menuntut brand untuk aktif memanfaatkan fitur interaktif serta bukti sosial (social proof) guna menarik minat calon konsumen. Pendekatan yang digunakan dalam penelitian ini adalah metode kuantitatif. Pengumpulan data primer dilakukan melalui penyebaran kuesioner daring kepada para pengguna Shopee yang sudah mengenal produk skincare Laneige. Total sampel yang digunakan berjumlah 385 responden, yang ditarik dengan menggunakan teknik purposive sampling. Seluruh data yang terkumpul kemudian diolah dan dianalisis menggunakan metode Regresi Linear Berganda melalui bantuan perangkat lunak IBM SPSS. The results of the analysis reveal that: Augmented Reality has a positive and significant effect on purchase intention, emerging as the most dominant factor in this study; Online Customer Reviews have a positive and significant effect on purchase intention; and Affiliate Marketing also has a positive and significant impact on purchase intention. Furthermore, the simultaneous test (F-test) indicates that Augmented Reality, Online Customer Reviews, and Affiliate Marketing collectively have a significant effect on the purchase intention of Laneige products on Shopee. These findings imply that Laneige and Shopee should continue to optimize interactive AR features, manage authentic customer reviews, and collaborate with credible affiliate marketers to maximize consumers' purchasing decisions.

Pengaruh Promosi, Varian Produk, Kepuasan Pelanggan dan Persepsi Merek Terhadap Niat Beli Konsumen di PT. Indomarco Prismatama Wilayah Palembang

2026-09-29T06:09:50+00:00

The increasingly competitive modern retail business requires companies to understand factors influencing consumer purchase intention. This study aims to analyze the effects of promotion, product variety, customer satisfaction, and brand perception on consumer purchase intention at PT Indomarco Prismatama (Indomaret) Palembang Region, both simultaneously and partially. This study employs a quantitative approach with primary data collected through questionnaires. The population comprises consumers of Indomaret Palembang Region, with a sample of 95 respondents selected using probability sampling, namely stratified random sampling. The research instrument uses a Likert scale and has been tested for validity and reliability. Data analysis includes classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination. The results show that promotion, product variety, customer satisfaction, and brand perception simultaneously have a significant effect on consumer purchase intention (F = 77.035; sig. = 0.000). Partially, promotion (t = 4.745; sig. = 0.000), product variety (t = 4.055; sig. = 0.000), and customer satisfaction (t = 2.807; sig. = 0.006) have a positive and significant effect, while brand perception (t = -2.319; sig. = 0.023) has a significant negative effect on consumer purchase intention. The Adjusted R Square value of 0.764 indicates that 76.4% of the variation in consumer purchase intention can be explained by the four independent variables, while 23.6% is explained by other factors outside the model. This study implies that companies need to improve promotion effectiveness, enrich product variety, maintain customer satisfaction, and improve brand perception through more innovative and relevant branding and differentiation strategies.

Pengaruh Kompleksitas Operasi & Financial Distress Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Moderasi

2026-09-29T16:08:00+00:00

Abstract - This study was conducted to determine and analyze the effect of operational complexity and financial distress on audit report lag, with firm reputation as a moderating factor. The research object was properties and real estate companies listed on the Indonesia Stock Exchange in 2021-2023. The data used in this study is secondary data. This type of research uses an associative method with a quantitative approach. The sampling technique was purposive sampling. The number of samples used in this study was 28 companies over 3 years, with 84 data obtained using the E-views 13 testing tool. The results of the simultaneous test of operational complexity and financial distress did not significantly affect audit report lag. Meanwhile, the results of the partial test showed that operational complexity did not significantly affected audit report lag, and financial distress did not significantly affect audit report lag. The results of the Moderated Regression Ablysis (MRA) test showed that the firm reputation variable could not moderate the effect of operational complexity on audit report lag. The firm reputation variable could not moderate the effect of financial distress on audit report lag.

PENGARUH SERVICE QUALITY, PRICE , DAN PRODUCT QUALITY TERHADAP CONSUMER PURCHASE DECISIONS PADA MIE GACOAN DI KEDIRI

2026-10-03T04:59:16+00:00

The culinary sector has experienced rapid development along with the increasing need for practical food, including fast food. Mie Gacoan is one of the culinary businesses that offers spicy noodle products with various levels of spiciness, toppings, side dishes, and beverages. Mie Gacoan Kediri Kaliombo has problems related to service, price , and product quality that may affect consumer purchase decisions. This study aims to determine and analyze the effects of Service Quality, Price , and Product quality on Consumer purchase decisions at Mie Gacoan Kediri. This study used a quantitative method with an associative approach. Data were collected through questionnaires distributed to consumers of Mie Gacoan Kediri Kaliombo who had made direct purchases, with a total sample of 108 respondents. The data analysis techniques used included validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, partial t-test, simultaneous F-test, and coefficient of determination (R²) using SPSS 27. The results showed that Service quality had a partial and significant effect on Consumer purchase decisions, Price had a partial and significant effect on Consumer purchase decisions, and Product quality had a partial and significant effect on Consumer purchase decisions. Simultaneously, Service Quality, Price , and Product quality had a significant effect on Consumer purchase decisions at Mie Gacoan Kediri Kaliombo. The implication of this study provides input for the management of Mie Gacoan to improve service quality, pay attention to pricing, and maintain product quality.

Efektivitas Pengelolaan Piutang Usaha dalam Mendukung Kelancaran Penerimaan Kas pada PT Narmada Awet Muda

2026-10-04T11:53:20+00:00

Abstract. Inconsistent management of accounts receivable can disrupt cash receipts, even when customer payment delays are short. Preliminary observations at PT Narmada Awet Muda, a manufacturing company, showed that distributors paid only two to three days late, yet collection relied on a single WhatsApp reminder. This study aims to analyze the effectiveness of accounts receivable management in supporting smooth cash receipts, covering receivable turnover, the collection period, and collection procedures including the effectiveness of WhatsApp reminders, and to formulate recommendations for improvement. A descriptive qualitative approach with a single case study design was applied in the sales department. Data were collected through observation using a 24-aspect checklist, semi-structured interviews, and documentation, then analyzed using the interactive model of data reduction, data display, and conclusion drawing, with validity ensured through technique triangulation. The results show that 20 of the 24 observed aspects were fully met. Transaction recording, invoice issuance, due date monitoring, payment matching, reconciliation, and segregation of duties were carried out orderly, so receivables tended to turn over smoothly and the collection period stayed close to the credit term. WhatsApp reminders were effective as a collection tool, but the collection procedure remained informal because there were no tiered follow-ups, late payment sanctions, or written standard operating procedures. Receivable management is therefore effective in practice but not yet institutionalized, as cash flow still depends on distributor discipline and goodwill. Theoretically, the findings extend ratio-based studies of receivable management. Practically, the company is advised to develop written, tiered collection procedures while retaining WhatsApp reminders as the initial step.

Keywords: accounts receivable; cash receipts; collection procedures; internal control; receivables management effectiveness

Abstrak. Piutang usaha yang dikelola secara tidak konsisten dapat menghambat penerimaan kas, termasuk ketika keterlambatan pembayaran pelanggan relatif singkat. Observasi awal pada PT Narmada Awet Muda, perusahaan manufaktur, menunjukkan distributor terlambat membayar hanya dua hingga tiga hari, tetapi penagihan hanya berupa satu kali pengingat melalui WhatsApp. Penelitian ini bertujuan menganalisis efektivitas pengelolaan piutang usaha dalam mendukung kelancaran penerimaan kas, meliputi perputaran piutang, periode pengumpulan, dan prosedur penagihan termasuk efektivitas pengingat WhatsApp, serta merumuskan rekomendasi perbaikan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan rancangan studi kasus pada bagian penjualan. Data dikumpulkan melalui observasi dengan lembar 24 aspek, wawancara semiterstruktur, dan dokumentasi, kemudian dianalisis dengan model interaktif reduksi data, penyajian data, dan penarikan kesimpulan, dengan keabsahan data dijaga melalui triangulasi teknik. Hasil menunjukkan 20 dari 24 aspek yang diamati terpenuhi sepenuhnya. Pencatatan transaksi, penerbitan nota, pemantauan jatuh tempo, pencocokan pembayaran, rekonsiliasi, dan pemisahan tugas berjalan tertib sehingga piutang cenderung berputar lancar dan periode pengumpulan mendekati jangka waktu kredit. Pengingat WhatsApp efektif sebagai alat penagihan, tetapi prosedur penagihan masih informal karena belum ada penagihan berjenjang, sanksi keterlambatan, dan prosedur operasional baku tertulis. Pengelolaan piutang dengan demikian efektif dalam praktik tetapi belum terlembaga, sebab kelancaran kas masih bertumpu pada kedisiplinan dan hubungan baik dengan distributor. Secara teoretis, temuan memperluas kajian pengelolaan piutang yang selama ini berbasis rasio. Secara praktis, perusahaan disarankan menyusun prosedur penagihan tertulis yang berjenjang dengan tetap mempertahankan pengingat WhatsApp sebagai tahap awal.

Kata kunci: efektivitas pengelolaan piutang; penagihan piutang; penerimaan kas; pengendalian internal; piutang usaha

ANALISIS PROFITABILITAS PADA PT MEDIKALOKA HERMINA TBK (HEAL) PERIODE 2021-2025

2026-10-04T12:50:17+00:00

Persaingan dalam industri rumah sakit menuntut perusahaan untuk mengelola biaya dan sumber daya secara efisien guna mempertahankan profitabilitas. Penelitian ini bertujuan untuk menganalisis profitabilitas PT Medikaloka Hermina Tbk (HEAL) selama periode 2021–2025 berdasarkan aspek biaya, laba, dan pelanggan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan konsolidasian perusahaan. Analisis profitabilitas berdasarkan biaya dilakukan melalui rasio beban pokok pendapatan, rasio beban usaha, total rasio biaya operasional, dan Gross Profit Margin (GPM). Analisis berdasarkan laba menggunakan Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE), sedangkan analisis berdasarkan pelanggan menggunakan pendekatan Activity-Based Costing (ABC) untuk mengestimasi profitabilitas setiap segmen pelanggan. Hasil penelitian menunjukkan bahwa profitabilitas perusahaan berfluktuasi dan belum mengalami peningkatan secara konsisten. Rasio beban pokok pendapatan meningkat dari 50,3% pada 2021 menjadi 66,2% pada 2025, sedangkan GPM menurun dari 49,7% menjadi 33,8%. Analisis pelanggan menunjukkan bahwa segmen JKN/BPJS Kesehatan memberikan kontribusi pendapatan terbesar, tetapi memiliki margin profit lebih rendah dibandingkan segmen korporasi dan asuransi swasta. Temuan ini mengindikasikan bahwa peningkatan pendapatan belum tentu diikuti peningkatan profitabilitas. Oleh karena itu, perusahaan perlu memperkuat pengendalian biaya, mengevaluasi profitabilitas setiap segmen pelanggan, dan mengoptimalkan penggunaan sumber daya untuk mendukung keberlanjutan keuangan perusahaan.

Evaluasi Keberhasilan Sistem Pendataan Karyawan pada Aplikasi Talenta sebagai Media Absensi di PT. BPR Prima Nadi

2026-10-05T00:41:45+00:00

Sistem absensi digital bergantung pada data karyawan yang lengkap dan akurat, tetapi tahap awal pendaftaran karyawan baru ke dalam Human Resource Information System (HRIS) masih jarang dikaji. Penelitian ini bertujuan menganalisis keberhasilan integrasi data karyawan pada aplikasi Talenta di PT. BPR Prima Nadi, mengidentifikasi faktor pendukungnya, dan merumuskan rekomendasi praktik terbaik. Penelitian menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui observasi, wawancara dengan bagian MSDM, dan dokumentasi, yang diperiksa dengan triangulasi. Analisis dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan model kesuksesan sistem informasi DeLone dan McLean sebagai kerangka pemaknaan. Hasil penelitian menunjukkan bahwa seluruh 140 karyawan, termasuk karyawan baru, telah terdata sehingga dapat absen mandiri sejak awal masa kerja. Keberhasilan ini didukung oleh kualitas sistem, kualitas informasi, penggunaan dan kepuasan pengguna, manfaat bersih, serta kesiapan dan ketelitian petugas MSDM. Penelitian merekomendasikan pemertahanan alur pendataan empat tahap, penyusunan SOP tertulis, pengecekan data berkala, dan penerapan pola yang sama pada proses kepegawaian lain. Temuan terbatas pada satu lokasi dan satu kelompok informan sehingga tidak dapat digeneralisasi.

Kata kunci: Absensi; DeLone dan McLean; HRIS; Integrasi data karyawan; Talenta

Kelayakan Investasi Showcase terhadap Penjualan AMDK Narmada: Perspektif Perusahaan

2026-10-08T05:27:25+00:00

Abstrak. Produsen air minum dalam kemasan (AMDK) semakin mengandalkan outlet mitra untuk memperluas ketersediaan produk, tetapi belum jelas apakah peminjaman showcase (lemari pendingin berpintu kaca) kepada mitra usaha mikro, kecil, dan menengah (UMKM) merupakan investasi yang layak. Penelitian ini bertujuan menganalisis kelayakan investasi showcase pada mitra UMKM dan kaitannya dengan penjualan AMDK Narmada di PT Narmada Awet Muda. Perusahaan hanya meminjamkan showcase kepada pelanggan yang mengambil produk Narmada. Penelitian menggunakan pendekatan kualitatif deskriptif dari sudut pandang perusahaan sebagai pihak yang meminjamkan. Data dikumpulkan melalui wawancara semi-terstruktur dengan satu informan kunci, observasi, dan studi dokumen, kemudian dianalisis secara tematik berdasarkan dimensi teknis, ekonomi, hukum, operasional, dan jadwal (TELOS). Keabsahan data dijaga melalui triangulasi teknik dan waktu. Hasil penelitian menunjukkan bahwa penempatan showcase berperan positif terhadap penjualan, ditandai meningkatnya volume pembelian pelanggan karena produk tampil lebih jelas, tertata, dan mudah dijangkau. Dari sisi teknis-operasional, pasokan produk berjalan lancar sehingga showcase selalu terisi. Dari sisi hukum dan jadwal, perjanjian peminjaman telah tertulis dalam nota penerimaan, tanpa batas waktu pinjam selama mitra terus membeli produk Narmada, dengan biaya listrik dan perawatan harian ditanggung peminjam. Pada sisi keuangan, perhitungan net present value dan payback period belum dapat dilakukan karena data tambahan penjualan dan margin belum tersedia. Penelitian menyimpulkan bahwa investasi showcase layak bersyarat: layak dari sisi skema peminjaman dan operasional, tetapi kelayakan finansialnya masih perlu dibuktikan dengan data penjualan yang terukur. Implikasinya, investasi showcase perlu dinilai tidak hanya melalui indikator keuangan, tetapi juga melalui seleksi mitra, kesiapan operasional, dan ketentuan peminjaman. Penelitian ini juga memperkaya perspektif kualitatif dalam kajian kelayakan investasi pada UMKM.

Kata kunci: AMDK Narmada; kelayakan investasi; mitra UMKM; penjualan; showcase

ANALISIS CONTINUOUS IMPROVEMENT PADA PT SURYA CITRA MEDIA Tbk.

2026-10-09T12:59:01+00:00

Industri media Indonesia sedang bertransformasi akibat pergeseran konsumsi dari televisi konvensional ke platform digital, sehingga perusahaan media dituntut memperbaiki kinerjanya secara berkelanjutan. Penelitian ini bertujuan menganalisis kondisi PT Surya Citra Media Tbk. (SCMA) periode 2021-2025 dan merumuskan usulan perbaikan berbasis continuous improvement. Metode yang digunakan adalah studi kasus kualitatif deskriptif dengan data sekunder dari laporan tahunan perusahaan dan kajian literatur. Hasil analisis menunjukkan bahwa pada 2025 pendapatan konsolidasian turun 2,41%, dengan segmen televisi dan multimedia turun 9,23% sedangkan segmen digital tumbuh 13,19%. Laba tahun berjalan naik 50,35% berkat efisiensi biaya, tetapi segmen digital masih merugi, pendapatan iklan terkonsentrasi pada satu pelanggan (17,58% dari pendapatan neto), potongan penjualan mencapai 13,14% dari pendapatan bruto, jumlah karyawan menyusut, dan churn pelanggan Vidio diperkirakan sekitar 85%. Penelitian ini mengusulkan perbaikan pada lima area, yaitu kualitas, employee turnover, pendapatan dan penjualan, inovasi dan ide, serta loyalitas pelanggan, dengan prioritas implementasi jangka pendek, menengah, dan panjang. Penerapannya dijabarkan melalui siklus Plan-Do-Check-Act (PDCA) beserta indikator keberhasilan. Penelitian menyimpulkan bahwa continuous improvement relevan dan dapat diterapkan secara sistematis untuk menjaga daya saing SCMA di tengah transformasi industri media.

IMPLEMENTATION OF THE MARKETING COMMUNICATION MIX IN DIGITAL MARKETING AT JEJAHITS.ID

2026-10-12T06:51:32+00:00

This study examines the implementation of a Marketing Communication Strategy through digital as an effort to build branding and expand product market share Fashion Brand Jejahits.id. Fashion is one of the products of society's daily primary needs which has a very rapid development cycle. Development fashion is currently able to encourage an increase in textile industry production. This shows that business competition for products is increasingly fierce fashion, so that business people try to develop strategies to maintain their business with several appropriate efforts. This study draws on marketing strategy and the marketing communication mix. The method used is descriptive qualitative with data collection methods using interviews, documentation and observation. Data analysis techniques through data reduction, data presentation, and Conclusion drawing and verification. The research results show that the marketing strategy that has been implemented by Jejahits.id is in the form of a marketing communication mix, including: advertising, sales promotion, events and experience, direct marketing, public relation and publicity, interactive marketing, word of mouth marketing, and personal selling able to increase profits, strengthen branding, and expand market share reach.

Pengaruh Diskon Tiktok Dan Bundling Produk Terhadap Kepuasan Pelanggan Roti’O Cabang Utan Kayu Selatan Jakarta Timur

2026-10-12T11:23:53+00:00

This study aims to analyze the impact of TikTok discounts and product bundling on customer satisfaction at Roti'O Utan Kayu Selatan. Data were collected from 96 respondents and analyzed using SPSS 26. Descriptive analysis indicated that most respondents were aged 21-25 years, female, and students. Frequency analysis showed positive consumer perceptions of TikTok discount programs and bundling packages, which were considered attractive, economical, and aligned with customer preferences, thus providing added value. Validity and reliability tests confirmed that the instruments for TikTok Discount (X1), Product Bundling (X2), and Customer Satisfaction (Y) were valid and reliable. Classical assumption tests such as linearity and normality were met for regression analysis. Hypothesis testing, both partial and simultaneous, confirmed that TikTok discounts and product bundling have a positive and significant effect on customer satisfaction. The coefficient of determination showed that the independent variables substantially explain the variation in customer satisfaction. Marketing strategies using TikTok discounts and product bundling are effective in enhancing customer satisfaction and loyalty at Roti'O Utan Kayu Selatan. This study recommends further development of these strategies to strengthen business competitiveness.

Pengaruh Social Media Marketing dan Store Atmosphere Terhadap Kepuasan Pelanggan Melalui Keputusan Pembelian Sebagai Variabel Intervening Pada Fore Coffee di Kota Samarinda

2026-10-12T11:30:32+00:00

This study aims to examine the influence of Social Media Marketing and Store Atmosphere on Customer Satisfaction through Purchase Decision as an intervening variable among Fore Coffee customers in Samarinda City. The population of this study consisted of Fore Coffee customers in Samarinda City, with a total of 140 respondents who met the sampling criteria. This study employed the Structural Equation Modeling (SEM) method using the Partial Least Squares (PLS) approach. Data were analyzed using SmartPLS 3 software. The results indicate that Social Media Marketing and Store Atmosphere have a positive and significant effect on Purchase Decision. In addition, Store Atmosphere and Purchase Decision have a positive and significant effect on Customer Satisfaction, while Social Media Marketing has no significant direct effect on Customer Satisfaction. The findings also reveal that Purchase Decision fully mediates the relationship between Social Media Marketing and Customer Satisfaction and partially mediates the relationship between Store Atmosphere and Customer Satisfaction. These findings suggest that Social Media Marketing is more effective in encouraging Purchase Decision than in directly enhancing Customer Satisfaction. The practical implication of this study is that companies should optimize their Social Media Marketing strategies to encourage Purchase Decision while creating a comfortable Store Atmosphere to sustainably improve Customer Satisfaction.

Valuasi Kerugian Sosial-Ekonomi dan Ekologis Akibat Kebakaran Hutan dan Lahan (Karhutla)

2026-10-12T15:33:52+00:00

Fenomena kebakaran hutan dan lahan (Karhutla) di Indonesia, terutama yang terjadi di lahan gambut, telah menjadi masalah kronis yang memicu krisis lingkungan, kerugian ekonomi makro dan mikro, serta darurat kesehatan masyarakat lintas batas. Meskipun berbagai studi telah berupaya menaksir kerugian tersebut, literatur yang ada masih terfragmentasi, sering kali menggunakan metode valuasi yang tumpang tindih secara parsial, dan jarang mengintegrasikan masalah ketimpangan distribusi beban kesehatan ke dalam satu kerangka evaluasi komprehensif. Oleh karena itu, penelitian ini adalah kajian literatur sistematis (Systematic Literature Review) yang bertujuan untuk mengkonsolidasi berbagai estimasi kerugian dari beragam studi, mengomparasi metodologi valuasi ekonomi yang digunakan mulai dari Total Economic Value (TEV), Damage Cost Approach (DCA), hingga Cost of Illness (CoI) serta menelusuri implikasi kesehatan jangka pendek dan jangka panjang akibat paparan polusi kabut asap. Temuan dari berbagai literatur mengindikasikan bahwa beban kesehatan tidak didistribusikan secara merata, dengan populasi miskin dan masyarakat perdesaan menanggung dampak yang lebih parah secara proporsional akibat anomali foregone care. Secara agregat, Karhutla tidak hanya merugikan kapital ekologi tetapi juga menghancurkan kapital sumber daya manusia secara permanen. Analisis Biaya-Manfaat (Cost-Benefit Analysis) menegaskan bahwa biaya restorasi gambut dan praktik pembukaan lahan mekanis jauh lebih menguntungkan secara sosial ekonomi dibandingkan dengan pembiaran praktik tebas-bakar.

Pengaruh Pemanfaatan Marketplace Tokopedia Terhadap Peningkatan Volume Penjualan Ikan Hias Air Laut di PT Indotama Putra Wahana Kota Bekasi Jawa Barat

2026-10-13T11:37:16+00:00

The development of digital technology has encouraged PT Indotama Putra Wahana to utilize Tokopedia to expand its market reach for saltwater ornamental fish products. This study aims to analyze the effect of this marketplace utilization on sales volume using a quantitative descriptive-associative method on 50 consumer respondents using a purposive sampling technique. The results of a simple linear regression analysis yielded the equation Y = 10.662 + 0.345X, with a t-test demonstrating a positive and significant effect (count 7.222 > t Table 2.011 Sig < 0.05) and a coefficient of determination (R2) of 0.521. It was concluded that utilizing Tokopedia effectively boosted sales by 52.1%, which implies the importance of optimizing digital marketing to enhance business competitiveness.

Analisis Hambatan Dan Faktor Kesuksesan Implementasi ERP Pada UMK Manufaktur PT.Maxima Electrical Indonesia

2026-10-13T11:41:00+00:00

Adopting an Enterprise Resource Planning (ERP) system is a key factor for manufacturing Micro, Small, and Medium Enterprises (MSEs) to improve efficiency and competitiveness in the digital era. However, the implementation process often faces various obstacles that result in system failure, especially for MSEs with limited resources. This study aims to analyze the obstacles and supporting factors for the success of ERP implementation at PT. Maxima Electrical Indonesia, a manufacturing MSE. This study uses a qualitative method with a case study approach. Data collection was conducted through in-depth interviews with 5 respondents consisting of management and related operational staff, direct observation, and documentation studies. The results of the study indicate that themain obstacles in ERP implementation at PT. Maxima Electrical Indonesia include resistance to change from employees and limited human resource competencies in the field of information technology. On the other hand, supporting factors that encourage successful implementation are strong commitment from top management, the provision of intensive user training, and the availability of technical support from the system vendor. The conclusion of this study confirms that the success of ERP implementation at manufacturing MSEs does not only depend on the technological aspect, but is also greatly influenced by human factors and management changes. This research is expected to provide strategic guidance for other manufacturing MSEs in mitigating the risks of ERP implementation obstacles.

PENGARUH LIKUIDITAS SAHAM DAN VOLATILITAS HARGA SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024

2026-10-15T11:13:20+00:00

The energy sector is one of the sectors in the Indonesian capital market that is sensitive to changes in commodity prices, global economic conditions, and geopolitical uncertainty. These conditions may affect stock liquidity, stock price volatility, and ultimately stock returns. This study aims to analyze the effect of stock liquidity and stock price volatility on stock returns of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative method with a descriptive-verificative approach. The sample consisted of seven energy sector companies selected using purposive sampling. Quarterly panel data produced 133 observations. Stock liquidity was measured using Trading Volume Activity (TVA), while stock return was calculated from changes in closing prices and stock price volatility was measured using the high–low price range approach specified in the research design. Panel data regression was estimated using EViews 12. The Chow, Hausman, and Lagrange Multiplier tests resulted in the Common Effect Model as the final model. The results show that stock liquidity has a positive and significant effect on stock returns, while stock price volatility has no significant effect. Simultaneously, stock liquidity and stock price volatility significantly affect stock returns. The R-squared value of 0.629621 indicates that 62.96% of the variation in stock returns is explained by the two independent variables, while the remainder is explained by factors outside the model.

PEMANFAATAN GOOGLE MAPS SEBAGAI INOVASI DIGITAL DALAM MENINGKATKAN VISIBILITAS DAN AKSES PASAR UMKM

2026-10-16T03:57:28+00:00

Penelitian ini dilatarbelakangi oleh pentingnya digitalisasi bagi Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya dalam mengatasi keterbatasan visibilitas usaha dan akses pasar akibat ketergantungan pada pemasaran konvensional. Penelitian ini bertujuan untuk menganalisis pemanfaatan Google Maps sebagai inovasi digital dalam meningkatkan visibilitas dan akses pasar UMKM serta mengidentifikasi manfaat dan kendala yang dihadapi pelaku usaha dalam penggunaannya. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui observasi profil usaha pada Google Maps, wawancara langsung dengan pemilik tiga UMKM di Purwokerto, yaitu Umah Matoa, Sate Kambing Sedulur (SKS), dan Be Clean Laundry, serta dokumentasi. Data dianalisis melalui tahapan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Google Maps dimanfaatkan sebagai media informasi dan pendukung promosi melalui penyediaan alamat, titik lokasi, jam operasional, kontak, foto, jenis produk atau layanan, serta ulasan konsumen. Pemanfaatan tersebut membantu calon konsumen menemukan dan mengenali usaha, memperoleh informasi, menghubungi pemilik, serta mengakses lokasi usaha, termasuk konsumen dari luar wilayah. Kendala yang ditemukan meliputi ketidakakuratan informasi dan titik lokasi, ulasan negatif, serta keterbatasan literasi digital pelaku usaha. Penelitian ini mengimplikasikan bahwa optimalisasi Google Maps dapat mendukung perluasan akses pasar dan penguatan UMKM sebagai bagian dari ekonomi kerakyatan apabila disertai pengelolaan profil secara aktif, pembaruan informasi, dan peningkatan kemampuan digital pelaku usaha.

Integrasi Maqashid Syariah Dan Ekonomi Hijau Dalam Menghadapi Perubahan Iklim Di Indonesia: Studi Literatur

2026-10-18T09:26:34+00:00

Climate change is a big problem that impacts the whole world, affecting the environment, the economy, people's well-being, and the ability to develop in a lasting way. Islamic economics deals with fairness, balance, the good of everyone, and the responsibility of people in taking care of nature's resources. This study tries to look at how the maqashid sharia and the green economy can work together to deal with climate change in Indonesia, and it also wants to find out the good chances and the difficulties that come with making this happen. This study uses a qualitative method by looking at academic articles and official papers about Islamic economics, the green economy, and climate change that were written between 2022 and 2026. The literature is looked at using thematic content analysis, which involves finding key ideas, grouping them into themes, and putting them together in a meaningful way. The review suggests that the principles of Maqashid Sharia can offer an ethical base for the green economy by focusing on protecting life, wealth, family, knowledge, and faith, which are connected to the duty of taking care of the environment. These ideas can be backed by green financing, green sukuk, productive waqf, and ways of making and using things that are sustainable. Still, to make it work, we need better rules, teamwork between organizations, more education about the environment, and ways to check if things are really improving. This study finds that combining maqashid sharia with the green economy can help make sustainable development stronger in Indonesia, but only if it is used regularly and backed by responsibility for the environment.

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

2026-10-18T13:00:54+00:00

This study aims to analyze the effect of auditors’ competence and independence on audit quality at public accounting firms in South Jakarta. The study population includes all independent auditors working at public accounting firms in South Jakarta, with the sample selected using purposive sampling without any restrictions on job title including partners, senior auditors, and junior auditors. Data analysis was conducted using descriptive statistical tests, validity and reliability tests, tests of classical assumptions (normality, multicollinearity, and heteroscedasticity), and hypothesis testing, including partial tests, simultaneous tests, and the coefficient of determination. The results of the study indicate that, when analyzed partially, the variables of competence and independence each have a significant effect on audit quality, and, simultaneously, both variables also have a significant effect on overall audit quality.

Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Konsumen Almaz Fried Chiken Di Wilayah Bekasi Selatan

2026-10-19T09:32:16+00:00

Industri food and beverage (FnB), khususnya bisnis fried chicken, mengalami perkembangan yang pesat sehingga mendorong persaingan yang semakin kompetitif. Dalam kondisi tersebut, perusahaan perlu menjaga kepuasan konsumen melalui penyediaan produk yang berkualitas dan penetapan harga yang sesuai. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan harga terhadap kepuasan konsumen pada Almaz Fried Chicken Cabang Kecamatan Bekasi Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah konsumen yang pernah membeli produk Almaz Fried Chicken Cabang Kecamatan Bekasi Selatan. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden. Data dianalisis menggunakan uji instrumen, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi (R²), uji t, dan uji F dengan bantuan program IBM SPSS.Hasil penelitian menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap kepuasan konsumen. Harga juga berpengaruh positif dan signifikan terhadap kepuasan konsumen. Secara simultan, kualitas produk dan harga berpengaruh positif dan signifikan terhadap kepuasan konsumen Almaz Fried Chicken Cabang Kecamatan Bekasi Selatan.

Analisis Faktor Penyebab Perbedaan Nominal Upah Lembur Antarkaryawan PT Narmada Awet Muda

2026-10-20T01:12:47+00:00

Abstract. Overtime pay is compensation given to employees for work performed aoutside normal working hours, and its management requires clear recording and administration. Initial observations at PT Narmada Awet Muda showed that the nominal amount of overtime pay differs among employees, so the causes needed to be investigated. This study aims to analyze the factors causing differences in the nominal amount of overtime pay among employees at this bottled drinking water manufacturing company. The study employed a descriptive qualitative approach, with informants from the Human Resources Departement (HRD) selected through purposive sampling. Data were collected through interviews, observation, and documentation, then analyzed using the miles and huberman model, which consists of data condensation, data display, and conclusion drawing, while data velidity was examined through technique triangulation. The results show that overtime is carried out to meet operational needs, such as achieving production targets and holding certain events, through coordination with departement heads. Overtime activities are recorded on forms that are then reviewed by HRD, and unclear data are confirmed with the relevant departements before being processed. The factors related to differences in departement and job types, the basis of wage calculation, and the completeness and consistency of data. The most dominant factor cannot yet be determided because it requires further examination of each employee's data. The implication is that the company needs to maintain accuracy in recording overtime hours, complete supporting documents, and clarify the flow of data among employees, departement heads, HRD, and the payroll administration unit so thatdifferences in nominal amounts can be explained based on accountable data.

Keywords: Causal factors; Nominal difference; Overtime pay; Overtime recording; Wage administration

Abstrak. Upah lembur merupakan imbalan bagi karyawan atas pekerjaan yang dilakukan di luar waktu kerja normal, dan pengelolaannya memerlukan pencatatan serta administrasi yang jelas. Observasi awal di PT Nrmada Awet Muda menunjukkan bahwa nominal upah lembur berbeda antarkaryawan sehingga peyebabnya perlu ditelusuri. penelitian ini bertujuan menganalisis faktor penyebab perbedaan nominal upah lembur antarkaryawan pada perusahaan manufaktur air minum dalam kemasan tersebut. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan informan dari pihak Human Resources Department (HRD) yang dipilih secara pupusive. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis dengan model Miles dan Huberman yang meliputi kondensasi data, penyajian data, serta penarikan kesimpulan, dengan keabsahan data diperiksa melalui triangulasi teknik. hasil penelitian menunjukkan bahwa lembur dilaksanakan untuk memenuhi kebutuhan operasional, seperti pencapaian target produksi dan penyelenggara kegiatan tertentu, melalui koordinasi dengan kepala bagian. Pelaksanaan lembur dicatat dalam formulir yang kemudian diperiksa oleh HRD, dan data yang beluum jelas dikonfirmasi keoada bagian terkait sebelum diproses. Faktor yang berkaitan dengan perbedaan nominal meliputi durasi lembur, waktu pelaksanaan, perbedaan bagian dan jenis pekerjaan, dasar perhitungan upah, serta kelengkapan dan kesesuaian data. faktor yang paling dominan belum dapat dipastikan karena memerlukan penelusuran data setiapkaryawan. Implikasinya, perusahaan perlu menjaga ketelitian pencatatan waktu lembur, melengkapi dokumen pendukung, dan memperjelas alur penyampaian data antara karyawan, kepala bagian, HRD, dan bagian administrasi pengupahanagar perbedaan nominal dapat dijelaskan berdasarkan data yang dapat dipertanggungjawabkan.

Kata kunci: Administrasi upah; Faktor penyebab; Pencatatan lembur; Perbedaan nominal; Upah lembur

Pengaruh Pengalaman Belanja Online Dan Pemasaran Media Sosial Instagram Terhadap Pembelian Impulsif Generasi Z Di Shopee Indonesia

2026-10-16T04:51:33+00:00

Penelitian ini bertujuan untuk meneliti bagaimana pengalaman belanja secara daring dan pemasaran melalui media sosial Instagram memngaruhi pemebelian impulsif di kalangan Generasi Z di Shopee Indonesia, baik secara terpisah maupun bersamaan. Metode yang digunakan dalam peneltian ini adalah pendekatan kuantitatif yang bersifat asosiatif kuasal. Penentuan jumlah sampel dilakukan melalui rumus lemeshow, menghasilkan 96 responden dari Generasi Z yang aktif menggunakan Shopee dan Instagram, dengan menggunakan teknik purposive sampling. Data yang telah dikumpulkan kemudian dianalisis melalui uji validitas, uji reliabilitas, asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi menggunakan SPSS versi 26. Hasil penelitian menyatakan bahwa pengalamannn berbelanja daring memiliki pengaruh positif dan signifikan terhadap pembelian impulsif (t hitung 7,030 > t tabel 1,986; sig 0,000), serta hal yang sama juga berlaku untuk pemasaran media sosial Instagram (t hitung 4,975; sig. 0,000). Secara bersamaan, kedua variabel tersebut menunjukkan dampak positif dan signifikan (F hitung 100,964 > F tabel 3,09; sig. 0,000), dengan Adjusted R Square sebesar 0,678, yang menunjukkan bahwa 67,8% variasi dalam pembelian impulsif dapat dijelaskan oleh kedua variabel ini. Dalam penelitian ini, pengalaman berbelanja online muncul sebagai vaktor yang paling berpengaruh.

PENGARUH GREEN PERCEIVED VALUE DAN INOVASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN SKINCARE SKINTIFIC (Studi pada Konsumen Toko Kosmetik Makinmerona Banguntapan Kabupaten Bantul Yogyakarta)

2026-10-22T16:13:21+00:00

This study examines the effects of Green Perceived Value and Product Innovation on the purchase decisions of Skintific skincare consumers at Makinmerona Cosmetic Store, Banguntapan, Bantul, Yogyakarta. A quantitative associative design was used. Because the population size was unknown, the minimum sample was calculated using the Lemeshow formula and rounded to 100 respondents. Respondents were selected through purposive sampling with the criteria of being 17-30 years old, residing in Banguntapan, and having purchased Skintific products at Makinmerona. Data were collected using a five-point Likert questionnaire and analyzed with validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination. All items were valid and the constructs were reliable. The regression equation was Y = 7.059 + 0.566X1 + 0.795X2. Green Perceived Value had a positive and significant effect on purchase decisions (t = 5.473; p < 0.001), as did Product Innovation (t = 5.439; p < 0.001). Simultaneously, both variables significantly affected purchase decisions (F = 138.721; p < 0.001), with R² = 0.741. The findings indicate that credible environmental value and relevant product renewal jointly strengthen consumers' confidence in purchasing Skintific skincare.

PENGARUH FASILITAS KERJA, LINGKUNGAN KERJA FISIK, DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA KOPERASI UNIT DESA (KUD) TANI WILIS SENDANG TULUNGAGUNG

2026-10-23T00:20:34+00:00

This study was motivated by a gap at KUD Tani Wilis Sendang Tulungagung, where limited work facilities, physical work environment discomfort, and a familial culture not yet balanced by professionalism affect employee performance. This associative quantitative study used a 4-point Likert questionnaire distributed to 133 respondents drawn from a population of 200 employees using Slovin’s formula, and the data were analyzed using multiple linear regression in SPSS. The results show that work facilities (t = 2.135; sig. 0.035), physical work environment (t = 6.870; sig. 0.000), and organizational culture (t = 3.570; sig. 0.001) each have a positive and significant effect on employee performance. Simultaneously, the three variables have a significant effect (F = 60.820; sig. 0.000; R² = 0.586), with the physical work environment being the most dominant variable.

Analisis Profitabilitas di Tengah Perubahan Penjualan: Peran Beban Operasi terhadap Laba Operasi pada PT Mitra Angkasa Sejahtera Tbk Periode 2021-2025

2026-10-23T14:58:33+00:00

Falling sales squeeze the profits of trading companies, especially when operating expenses do not adjust accordingly. PT Mitra Angkasa Sejahtera Tbk, a nut and bolt distributor listed on the Indonesia Stock Exchange, recorded rising net sales until 2023 followed by declines in 2024 and 2025. This study analyzes the development of sales and gross profit margin, the behavior of operating expenses, and the role of operating expenses in operating profit and profitability of the company from 2021 to 2025. It uses a quantitative descriptive approach with a single case study design and secondary data from five annual consolidated financial statements. The analysis covers horizontal growth, vertical ratios, decomposition of changes in operating profit, the ratio of change in operating profit to change in sales, and an illustrative break-even calculation. Results show that sales fell 29.47% from 2023 to 2025 while the gross profit margin stayed between 21.26% and 22.50%. Operating expenses rose 9.74% over the same period, so their ratio to gross profit exceeded 100% in 2024 (125.1%) and 2025 (133.8%), and operating profit moved from IDR 8.14 billion to an operating loss of IDR 9.81 billion. Shrinking gross profit accounts for about 81% of the decline in operating profit, but the rigidity of operating expenses, about 90% of which are general and administrative expenses, turned that decline into a loss. These findings imply the need to classify fixed and variable costs and to build operating expense budgets that respond to sales volume.

Etika Keuangan Digital: Tinjauan Filsafat Hukum Islam terhadap Ilusi Finansial pada Penggunaan Layanan Buy Now Pay Later (BNPL)

2026-10-26T04:36:38+00:00

The rapid growth of Buy Now Pay Later (BNPL) services in Indonesia has changed consumption patterns by separating the moment of purchase from the moment of payment. This separation produces what this article terms financial illusion, namely a distorted perception of one's real purchasing power, as credit limits are treated as if they were owned wealth. This study aims to examine the ethical problem of BNPL through the lens of the philosophy of Islamic law. Using a descriptive qualitative approach based on library research, the study analyzes the Qur'an, hadith, classical works of usul al-fiqh, DSN-MUI fatwas, OJK regulations, and scholarly literature published mostly between 2021 and 2026. The data were analyzed through content analysis and maqasid-oriented normative reasoning. The findings show that BNPL is not inherently prohibited when it is structured as a deferred sale (bai' bi tsaman ajil) or murabahah with a clear price, whereas schemes that combine qardh with additional charges and late fees contain riba nasi'ah and gharar. Beyond contract validity, the ethical problem lies in behavioral drivers such as fear of missing out, self-reward, and social media exposure, which push consumers toward israf and, in some cases, tabdzir. BNPL creates a duality between financial freedom and financial anxiety. From the perspective of hifzh al-mal and sadd adz-dzari'ah, the preventive protection of wealth requires ethical limits on access to easy credit. The article proposes three solutions: the cultivation of qana'ah, Islamic financial literacy, and sharia-compliant contracts supported by regulatory safeguards. The study contributes a conceptual bridge between behavioral finance and the philosophy of Islamic law, and offers practical implications for regulators, providers, and Muslim consumers.

Peran Artificial Intelligence dan Literasi Digital dalam Meningkatkan Kepatuhan Pajak E-commerce UMKM: Systematic Literature Review

2026-10-28T06:20:04+00:00

The development of the digital economy has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize e-commerce platforms in conducting their business activities. This development presents challenges in fulfilling tax obligations, making the use of Artificial Intelligence (AI) and the improvement of digital literacy important issues to examine. This study aims to analyze the role of AI and digital literacy in supporting tax compliance among e-commerce MSMEs, using Kediri City, Indonesia, as the local context. The study employs a Systematic Literature Review (SLR) to identify, select, and synthesize relevant findings from previous studies. The analysis focuses on the use of AI in tax administration, the relationship between digital literacy and the use of digital tax services, and the factors that support or hinder tax compliance. This review is expected to provide insights into the importance of integrating technology with users’ digital capabilities to support tax compliance among e-commerce MSMEs. The findings are also expected to offer recommendations for tax authorities and local governments in developing digital tax services and improving the digital literacy of MSME owners.

Pengaruh Pemahaman Kebijakan Pemungutan PPh 22 Marketplace dan Persepsi Kemudahan Administrasi terhadap Kepatuhan Penjual Online di Kota Kediri : Moderasi Preferensi Risiko

2026-10-28T08:51:52+00:00

E-commerce platforms have collected Article 22 Income Tax on online sellers' income since 1 October 2026 under Minister of Finance Regulation Number 37 of 2025. The policy schedule changed twice in 2026. Empirical evidence on seller readiness at the city level is not yet available. This article builds a conceptual framework for the tax compliance of online sellers in Kediri City through policy understanding, perceived administrative ease, and risk preference. The study uses document analysis and a literature synthesis of publications from 2021 to 2025. The authors reviewed official announcements from the Directorate General of Taxes, e-commerce transaction data, data on micro, small, and medium enterprises (MSMEs), and seven prior studies. The authors also designed a quantitative survey with 100 respondents, a Likert-scale questionnaire, and moderated regression analysis. The review shows three findings. First, e-commerce transaction value rose from IDR 205.5 trillion in 2019 to IDR 487.01 trillion in 2024. Second, 653 thousand of 1.6 million MSMEs with a taxpayer identification number paid final income tax consistently in 2024. Third, prior studies have not tested these three factors in one model for online sellers. The review produces four hypotheses and a 35-item instrument. The article concludes that the moderation model merits testing.

Pengaruh Tingkat Religiusitas Terhadap Preferensi Nasabah Dalam Memilih Menabung Di Bank Syariah

2026-11-01T01:19:11+00:00

This study aims to analyze the influence of intrinsic and extrinsic religiosity on customers’ preferences for Islamic banking, with commitment and materialism serving as mediating variables. A quantitative approach was conducted on 100 Islamic bank customers in Malang City and analyzed using SEM-PLS. The findings reveal that intrinsic and extrinsic religiosity positively influence commitment and materialism. Furthermore, commitment and materialism positively affect customer preferences in choosing Islamic banks. These results indicate that customer preferences are shaped not only by religiosity but also by commitment and perceived economic benefits. Therefore, Islamic banks should strengthen the promotion of Islamic values and improve the quality of their products and services to enhance customer preferences.

Pengaruh Persepsi Harga dan Product Quality Terhadap Kepuasan Konsumen pada Toko Nyegerin di Rajapolah

2026-11-02T07:07:57+00:00

Penelitian ini mengkaji bagaimana persepsi konsumen terhadap harga dan kualitas produk berhubungan dengan kepuasan pelanggan di Toko Minuman Nyegerin di Rajapolah, Indonesia. Penelitian ini menggunakan pendekatan asosiatif kuantitatif dan melibatkan 100 konsumen yang dipilih secara purposif. Peserta yang memenuhi syarat harus berusia minimal 17 tahun, telah membeli produk Nyegerin minimal dua kali, dan telah melakukan pembelian selama tiga bulan sebelum pengumpulan data. Data dikumpulkan melalui kuesioner Likert lima poin, diubah dari pengukuran ordinal ke interval menggunakan Metode Successive Interval (MSI), dan dianalisis dengan regresi linier berganda di IBM SPSS Statistics 26. Temuan yang dilaporkan menunjukkan hubungan parsial yang positif dan signifikan secara statistik antara masing-masing prediktor dan kepuasan pelanggan, di samping hubungan gabungan yang signifikan. Kualitas produk menunjukkan hubungan parsial yang lebih kuat pada model yang dilaporkan. Hasil ini memberikan bukti dari bisnis minuman lokal dan menggarisbawahi pentingnya menggabungkan harga yang wajar dengan kualitas produk yang konsisten