JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

PENGARUH KOMUNIKASI ORGANISASI, KETERLIBATAN PEGAWAI, DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DI KECAMATAN KANOR KABUPATEN BOJONEGORO MELALUI KEPUASAN KERJA

Mujiati Mujiati — 2025-09-06

Penelitian ini bertujuan menganalisis pengaruh komunikasi organisasi, keterlibatan pegawai, dan kepemimpinan terhadap kinerja pegawai melalui kepuasan kerja di Kecamatan Kanor, Kabupaten Bojonegoro. Penelitian eksplanatori dengan pendekatan kuantitatif ini menggunakan metode sensus terhadap 30 pegawai, dengan pengumpulan data melalui kuesioner dan dokumentasi, serta analisis menggunakan Partial Least Square (PLS) dengan SmartPLS 3. Hasil penelitian menunjukkan bahwa komunikasi organisasi, keterlibatan pegawai, kepemimpinan, kepuasan kerja, dan kinerja pegawai secara umum berada pada kategori tinggi. Komunikasi organisasi, keterlibatan pegawai, kepemimpinan, dan kepuasan kerja berpengaruh signifikan positif terhadap kinerja pegawai, sedangkan hanya komunikasi organisasi dan kepemimpinan yang berpengaruh signifikan positif terhadap kepuasan kerja. Kepuasan kerja terbukti tidak memediasi pengaruh komunikasi organisasi dan keterlibatan terhadap kinerja, tetapi berperan signifikan sebagai mediator dalam hubungan kepemimpinan dengan kinerja pegawai.

PENGARUH KOMUNIKASI DAN PENGHARGAAN TERHADAP LOYALITAS PEGAWAI DI KECAMATAN SUGIHWARAS KABUPATEN BOJONEGORO MELALUI KOMITMEN ORGANISASIONAL

Uswatun Daimah — 2025-09-06

Penelitian ini bertujuan mendeskripsikan komunikasi, penghargaan, komitmen organisasional, dan loyalitas pegawai Kecamatan Sugihwaras, serta menganalisis pengaruh komunikasi dan penghargaan terhadap loyalitas melalui komitmen organisasional. Penelitian explanatory dengan pendekatan kuantitatif ini melibatkan seluruh pegawai sebanyak 32 orang menggunakan sensus sampling. Data dikumpulkan melalui kuesioner dan dokumentasi, lalu dianalisis dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa keempat variabel berada pada kategori baik. Komunikasi tidak berpengaruh signifikan terhadap komitmen maupun loyalitas, baik langsung maupun melalui komitmen organisasional. Sebaliknya, penghargaan terbukti berpengaruh signifikan terhadap komitmen organisasional, loyalitas, serta loyalitas melalui komitmen organisasional. Selain itu, komitmen organisasional juga berpengaruh signifikan terhadap loyalitas pegawai. Dengan demikian, penghargaan dan komitmen organisasional menjadi faktor utama yang meningkatkan loyalitas pegawai di Kecamatan Sugihwaras.

Pengaruh Lingkungan Kerja Fisik Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada J&T Express Drop Center 10a Depok

Dzikry Apri Pandawangi — 2025-11-04

The purpose of this study was to determine the effect of work discipline and work environment both partially and simultaneously on employee performance at J&T Express Drop Center 10A Depok with a sample of 77 employees. The method used is a quantitative method. Data analysis used in this study is the classical assumption test, simple linear regression analysis, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t test and F test. The results of this study are Physical Work Environment and Work Discipline have a significant effect on employee performance on the regression Y = 3.176 + 0.934 X1, the correlation value is 0.370 meaning that the two variables have a strong level of relationship. work environment has a significant effect on employee performance with the regression equation Y = 3.414 + 0.946 X2, the correlation value is 0.611 meaning that the two variables have a very strong level of relationship. Work environment and Work Discipline simultaneously have a significant effect on employee performance with the regression equation Y = 1.537 + 0.370 X1 + 0.611 X2. The coefficient of determination value is 89.5%, while the remaining 10.5% is caused by other variables not examined in this study. The results of testing the first hypothesis obtained a calculated t value> t table or (25.281> 1.992). Based on the results of testing the second hypothesis, the calculated t value> t table or (6.821> 1.998). Based on the results of testing the third hypothesis, the calculated F value> F table or (837.665> 3.120) was obtained. This shows that simultaneously the variables of work environment and work discipline have a significant influence on employee performance.

PENGARUH BUDAYA KERJA, MOTIVSI KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN CV MALALA

Achmad Zulfikri — 2025-11-04

This study aims to analyze the influence of work culture, work motivation, and work environment on employee performance at CV Malala. The research employed a quantitative method with a saturated sampling technique, involving 30 respondents. Data were analyzed using validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS software. The results reveal that work culture and work motivation have no significant effect on employee performance, while the work environment has a significant partial effect. Simultaneously, work culture, work motivation, and work environment significantly affect employee performance, contributing 77.7%, while the remaining 22.3% is influenced by other factors not examined in this study.

Analisis Faktor-Faktor Kerentanan Dan Strategi Ketahanan Ekonomi Indonesia Menghadapi Krisis Global

Alfiah Ariffianti — 2025-11-11

Krisis ekonomi merupakan kondisi kontraksi tajam aktivitas ekonomi suatu negara, ditandai dengan penurunan Produk Domestik Bruto (PDB), kejatuhan nilai aset, serta fluktuasi harga akibat inflasi atau deflasi. Pengalaman Indonesia dalam menghadapi krisis besar, seperti krisis moneter Asia pada tahun 1998 dan krisis finansial global tahun 2008, menunjukkan bahwa struktur ekonomi domestik masih rentan terhadap guncangan eksternal. Kerentanan ini diperburuk oleh faktor-faktor struktural, termasuk ketergantungan pada sektor tertentu, kurangnya diversifikasi ekonomi, dan sistem perlindungan sosial yang belum optimal. Krisis ini secara langsung meningkatkan tingkat kemiskinan dan pengangguran serta memperbesar risiko sosial-ekonomi akibat ketimpangan distribusi sumber daya. Tujuan penelitian ini adalah menganalisis faktor-faktor kerentanan tersebut, mengidentifikasi pola dampaknya, dan merumuskan strategi mitigasi serta ketahanan ekonomi yang berdimensi pemberdayaan untuk meminimalkan dampak krisis di masa depan. Strategi yang diperlukan mencakup kebijakan moneter dan fiskal yang fleksibel, restrukturisasi utang dan perbankan, serta penguatan tata kelola dan diversifikasi basis ekonomi. Penelitian ini menggunakan pendekatan kualitatif-deskriptif berdasarkan studi literatur dan pengalaman empiris krisis untuk membangun kerangka analitis yang komprehensif.

ANALISIS DATA PELANGGAN DENGAN ALGORITMA K-MEANS UNTUK PENINGKATAN PENJUALAN LAYANAN ICONNET DI BANGKA BELITUNG

Muhamad Mustaqim — 2025-11-21

Sales increase is an essential factor for telecommunication service providers, including ICONNET, a subsidiary of PLN, amid intense market competition. Companies face the challenge of designing effective marketing strategies without structured customer data analysis. This study aims to apply the K-Means Machine Learning algorithm to analyze and cluster ICONNET customer data in Bangka Belitung, with the expected results supporting strategic sales increase decisions. The methodology employed is Data Mining with the CRISP-DM framework, where the modeling process implements the K-Means algorithm. The determination of the optimal number of clusters (K) was consistently performed using the Elbow Method and Silhouette Score, yielding an optimal value of K=2. The clustering results successfully divided customers into two main groups: Cluster 0, dominated by users of low-value packages (Package 1 and 2), and Cluster 1, consisting of users of higher-value packages (specifically Package 5). This segmentation provides a basis for ICONNET to formulate differentiated service strategies and targeted marketing offers tailored to the characteristics and preferences of each customer segment, which directly supports operational efficiency and long-term business growth.

PENGARUH MANAJEMEN STRES DAN MANAJEMEN WAKTU TERHADAP PRODUKTIVITAS AKADEMIK MAHASISWA PENDIDIKAN EKONOMI (Survei Mahasiswa Pendidikan Ekonomi Universitas Siliwangi Angkatan 2022-2023)

Melani Novitasari — 2025-11-21

This study aims to determine the effect of stress management and time management on academic productivity through a survey of Economic Education students from the 2022 and 2023 cohorts at Siliwangi University. This research employed a survey method with a quantitative approach. The sampling technique used was probability sampling through simple random sampling, involving a total of 160 student respondents. The data were collected using a questionnaire, while the data analysis technique applied multiple linear regression analysis. The results showed that stress management had a positive and significant effect on students’ academic productivity, time management had a positive and significant effect on students’ academic productivity, and both stress management and time management simultaneously had a positive and significant effect on the academic productivity of Economic Education students at Siliwangi University.

Pengaruh Audit Delay, Fee Audit, dan Financial Distress Terhadap Kualitas Audit

Elsa Fadia Rahayu — 2025-11-22

This study aims to analyze and examine the effect of audit delay, audit fee, and financial distress on audit quality. The research uses a quantitative approach with logistic regression analysis. The data were obtained from the financial reports of consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2024. The sample consists of 13 companies with a total of 78 observations. The results show that partially, audit delay and financial distress do not have a significant effect on audit quality. However, audit fee has a significant effect on audit quality. Simultaneously, audit delay, audit fee, and financial distress have a significant effect on audit quality. These findings indicate that while not all variables are individually significant, their combined effect significantly influences audit quality).

Kapasitas SDM Aparatur sebagai Penentu Efektivitas Perencanaan Pembangunan Desa: Studi di Desa Plalangan

Kuny Mufida — 2025-11-22

Village development planning requires competent apparatus to ensure that programs are properly formulated and implemented. This study aims to analyze the constraints of apparatus human resource capacity in the planning process of Plalangan Village. A descriptive qualitative method was applied through interviews with village officials and head of BPD, supported by analysis of RPJMDes and RKPDes documents. The results show that planning remains suboptimal due to limited technical competence, insufficient training, weak data management, and low community participation. Moreover, the apparatus still struggle to prepare systematic planning documents aligned with the budget. The study highlights the importance of strengthening apparatus capacity to achieve effective and accountable village development planning.

IMPLEMENTASI PSAK 46 TENTANG PAJAK PENGHASILAN DALAM PENYUSUNAN LAPORAN KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK

Adhwa Naifah Kamilla — 2025-11-24

Taxes are a crucial element in the preparation of financial statements because they are a major liability that must be recorded in accordance with applicable accounting standards, particularly PSAK 46 on Income Tax. PSAK 46 regulates the procedures for recording and presenting current and deferred taxes so that financial statements can present tax information transparently and accurately. This study examines the application of PSAK 46 at PT Indofood Sukces Makmur Tbk using data from the 2024 interim consolidated financial statements. The findings show that PT Indofood consistently implements PSAK 46 in recognizing current taxes, deferred taxes, and prepaid taxes. The company's financial statement disclosures show a temporary difference between fiscal profit and accounting profit in accordance with the standard. In addition, the implementation of PSAK 46 at PT Indofood shows a better level of depth and comprehensiveness compared to previous studies on similar companies. The implementation of this standard not only promotes compliance but also strengthens the transparency and credibility of financial statements, as well as assisting companies in tax planning and managing long-term fiscal risks. Thus, PSAK 46 plays an important role in ensuring reliable and credible financial statements for various stakeholders.

Pengaruh Kepuasan Kerja dan Motivasi Terhadap Loyalitas Pegawai Di Toko Prima Elektronik Cabang Kupang

Isaskar Eliut Sanam — 2025-11-25

. This study aims to examine the influence of job satisfaction and motivation on employee loyalty at the Prima Elektronik Store, Kupang Branch. The background of this study is the importance of maintaining employee loyalty in an increasingly competitive environment. This study used a quantitative approach by surveying 50 employees as a full sample of saturation sampling. Data were analyzed using multiple linear regression analysis to test the joint and partial effects between variables. The results showed that job satisfaction and motivation have a positive and significant effect on employee loyalty both partially and simultaneously. The t-test results show a significance value of each independent variable (job satisfaction and motivation) <0.05, the F-test results show a significance value of 0.000, and the calculated F> F table indicates a significant joint effect. The coefficient of determination (R²) of 0.806 indicates that 80.6% of the variance in employee loyalty can be explained by job satisfaction and motivation. These results confirm that to increase employee loyalty, companies need to create a conducive work environment and provide continuous motivation in the form of tangible and intangible. This study is expected to provide a strategic basis for more effective human resource management in electronic retail.

Analisis Dampak Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Amelia Rahmawati — 2025-11-25

This study aims to analyze the extent to which tax sanctions affect the compliance level of motor vehicle taxpayers. Motor vehicle tax is one of the main sources of regional revenue that supports infrastructure development, education, and public services. However, many taxpayers still fail to fulfill their tax obligations on time due to a lack of awareness, insufficient understanding of the importance of taxes, and limited government socialization. This research uses a descriptive qualitative method by utilizing secondary data obtained from various literature sources and official publications related to the implementation of sanctions and taxpayer compliance levels. The analysis results show that the application of administrative sanctions, such as fines and penalties for late payments, has a positive and significant effect on improving taxpayer compliance. Nevertheless, the compliance that arises due to sanctions tends to be temporary and is mostly driven by fear of punishment rather than genuine awareness. Therefore, the effectiveness of sanctions should be complemented by tax education and continuous outreach programs to foster voluntary compliance. In conclusion, combining strict enforcement with the development of taxpayer awareness can create sustainable tax compliance and increase regional tax revenues.

Analisis Efisiensi Distribusi Produk Pada UMKM Krupuk Jaya Pesona Menggunakan Metode North West Corner (NWC) Dan Least Cost (LC)Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to co

Fikri Satrio Darmo — 2025-11-27

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources.This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang.The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced.This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY

Pingkan Amelia Anjar Ariningsih — 2025-11-28

This study aims to empirically test and prove the Analysis of Factors Influencing Audit Delay. The population of this study consists of companies listed on the Indonesia Stock Exchange for the period 2019 to 2024, consisting of 30 companies. The sample was taken using a purposive sampling technique, resulting in a sample of 12 companies with observations for 6 (six) years, resulting in a total of 72 audited financial reports and annual reports. The data analysis method uses panel data analysis and hypothesis testing with a significance level of 5%. The test tool used is the E-Views 12 program. Based on the results of the hypothesis testing, it is shown that Financial Distress, Audit Tenure, and the Audit Committee simultaneously have a significant influence on Audit Delay. Partially, Audit Tenure has a significant influence on Audit Delay, while Financial Distress and the Audit Committee do not have a significant influence on Audit Delay.

EFEKTIVITAS SERTIFIKASI PENGADAAN BARANG/JASA TERHADAP KINERJA PEGAWAI PENGADAAN BARANG/JASA

Mochammad Andromeda Redia Jadmiko — 2025-12-01

Pengadaan barang/jasa memiliki peran strategis dalam memperkuat tata kelola sektor publik, di mana kompetensi pegawai pengadaan sangat menentukan efisiensi, transparansi, dan akuntabilitas proses pengadaan. Untuk memastikan pelaksanaan yang profesional, pemerintah menerapkan sertifikasi Pengadaan Barang/Jasa (PBJ) sebagai mekanisme untuk memperkuat kompetensi teknis dan perilaku profesional pegawai pengadaan. Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas sertifikasi PBJ terhadap kinerja pegawai pengadaan. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan melibatkan 58 pegawai pengadaan bersertifikat yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis menggunakan regresi linear sederhana. Hasil uji validitas dan reliabilitas menunjukkan bahwa seluruh instrumen penelitian layak digunakan. Temuan penelitian menunjukkan bahwa efektivitas sertifikasi dan kinerja pegawai berada pada kategori tinggi. Analisis regresi membuktikan pengaruh kuat dan signifikan dari efektivitas sertifikasi terhadap kinerja pegawai, dengan nilai R² sebesar 0,633 dan signifikansi p < 0,001. Persamaan regresi Y = 0,694 + 0,853X menunjukkan bahwa peningkatan efektivitas sertifikasi diikuti oleh peningkatan kinerja. Hasil ini menegaskan bahwa sertifikasi PBJ merupakan bentuk investasi modal manusia yang efektif karena mampu meningkatkan kompetensi teknis, profesionalisme, dan kualitas kerja pegawai pengadaan.

Akuntansi Manajemen Strategis di Tengah Digitalisasi: Analisis Literatur tentang Perubahan, Manfaat, dan Hambatan

Ragriva Br Bangun — 2025-12-01

Digitalisasi secara fundamental mengubah praktik Akuntansi Manajemen Strategis (AMS). Penggunaan teknologi canggih seperti Big Data, AI, Blockchain, dan IoT memungkinkan pemrosesan data yang jauh lebih cepat, akurat, dan mendalam. Perubahan ini memperkuat fungsi AMS dalam mendukung keputusan strategis, meningkatkan efisiensi biaya, transparansi, serta tata kelola perusahaan. Kajian ini menemukan bahwa digitalisasi membawa manfaat besar, yaitu otomatisasi proses, peningkatan kualitas informasi, dan penguatan AMS lingkungan, terutama dalam konteks energi terbarukan. Namun, muncul pula tantangan signifikan, meliputi risiko keamanan data, biaya investasi yang tinggi, resistensi karyawan terhadap perubahan, keterbatasan kompetensi digital SDM, dan kesulitan integrasi sistem. Kunci keberhasilan transformasi ini terletak pada kesiapan organisasi, budaya kerja yang adaptif, dukungan regulasi, dan pengembangan keahlian digital akuntan. Kesimpulannya, di era digital, AMS telah berevolusi dari sekadar alat pencatatan menjadi sistem informasi strategis yang esensial untuk menjaga daya saing dan keberlanjutan organisasi.

Kajian Perilaku Konsumen Muslim Terhadap Kampanye Boikot Produk Terafiliasi Israel Berdasarkan Theory of Planned Behavior (TPB): Studi pada Mahasiswa UIN Prof. K. H. Saifuddin Zuhri Purwokerto

Asyifa Nurimani Rahma — 2025-12-01

This study aims to analyze the behavior of Muslim consumers in responding to campaigns to boycott Israeli-affiliated products using the Theory of Planned Behavior (TPB) approach. The research method used is descriptive qualitative with purposive sampling techniques on students at UIN Prof. K.H. Saifuddin Zuhri Purwokerto who understand the boycott issue and are involved in social media discourse related to Palestine. Data were collected through in-depth interviews to explore attitudes, subjective norms, and perceived behavioral control. The results showed that students' positive attitudes toward the boycott were driven by moral values, humanitarian solidarity, and religious beliefs. Subjective norms, especially the influence of family, friends, and social media, reinforced the urge to participate in the boycott. Meanwhile, perceptions of behavioral control vary due to limited information and consumption habit barriers, so that boycott intentions do not always translate into concrete actions. These findings confirm the relevance of TPB in explaining Muslim consumer boycott behavior.

Analisis Penerapan Warehouse Management System terhadap Efisiensi Pengelolaan Gudang

Andi Nurul Ma’rifa — 2025-12-02

This study aims to analyze the impact of implementing a Warehouse Management System (WMS) on warehouse management efficiency in the context of modern supply chain management. The background of the problem is based on the operational inefficiencies of traditional warehouses, which are characterized by time-consuming manual processes, high material handling costs, and susceptibility to human error. The results of the analysis show that WMS, which is a database-based computer application system that automates the entire warehousing process (from receiving to shipping), can substantially improve operational efficiency, including speeding up lead time, increasing stock accuracy (up to 98%), and reducing the defect ratio. The success of WMS implementation is largely determined by three main pillars: System Quality, Information Quality (real-time accuracy), and Service Quality (human resource training). However, the risk of failure remains, especially from human error and technical network constraints. In conclusion, WMS is not just a transactional tool, but a strategic intelligent system that must be integrated with advanced technologies such as IoT, AI, and Data Analytics to achieve superior inventory management, near-perfect data accuracy, and meet the demands of e-commerce/omnichannel businesses that require high speed.

Keywords: Inventory Accuracy; Warehouse Efficiency; Human Error; Supply Chain Management; Warehouse Management System (WMS)

Penerapan Metode First In First Out (FIFO) dalam Peningkatan Kinerja Operasional Sektor Ritel di Indonesia

Arina Aghniya — 2025-12-03

Penelitian studi literatur ini bertujuan menganalisis kontribusi penerapan metode First In First Out (FIFO) dalam peningkatan kinerja operasional ritel di Indonesia, khususnya UMKM, serta mengidentifikasi tantangan dan Faktor Kritis Keberhasilannya (CSFs). Menggunakan pendekatan deskriptif kualitatif dengan metode studi literatur sistematis terhadap 30 artikel terpilih, analisis difokuskan pada kerangka lima dimensi kinerja operasional: quality, speed, dependability, flexibility, dan cost (Slack et al., 2019). Hasilnya menunjukkan bahwa implementasi FIFO berkontribusi signifikan pada kelima dimensi tersebut, terbukti efektif meminimalkan kerugian stok kedaluwarsa, meningkatkan kecepatan rotasi, dan menjamin keandalan kualitas produk. Meskipun demikian, UMKM menghadapi tantangan utama seperti keterbatasan ruang, rendahnya kompetensi staf, dan penggunaan sistem inventori manual. Keberhasilan FIFO sangat ditentukan oleh CSFs, meliputi penguatan komitmen manajerial, standarisasi SOP, dan transisi menuju sistem inventori digital. Kesimpulan penelitian menegaskan bahwa penerapan FIFO harus terstruktur dan didukung teknologi untuk mencapai efektivitas operasional ritel secara berkelanjutan.

Analisis Kinerja Pegawai Dalam Pelayanan Publik Pada Kantor Kelurahan Sawah Kecamatan Ciputat Kota Tangerang Selatan

Anggi Arinayanti — 2025-04-03

This study aims to analyze employee performance in public services at Kelurahan Sawah, Ciputat District, South Tangerang City. Employee performance is considered important as it influences the quality of services in terms of speed, accuracy, and professionalism. The research adopts a descriptive qualitative approach using phenomenological methods focusing on actors (employees), social situations, and activities within the kelurahan environment. Data collection techniques included observation, interviews, documentation, Focus Group Discussion (FGD), and SWOT analysis. The findings indicate that employee performance has been relatively good, particularly in aspects of work quality, responsibility, and teamwork, which contribute to professional services and foster public trust. However, challenges remain in terms of work quantity, employee initiative, as well as limited physical facilities and empathy, which reduce service optimization. Overall, employee performance at Kelurahan Sawah plays a vital role in supporting effective public services, although continuous strategies are required to strengthen professionalism, improve service consistency, and develop a more adaptive work system aligned with community needs. Based on SWOT and FGD analysis, the most appropriate strategies to implement are Strength–Opportunities (S–O) and Weakness–Threats (W–T). The S–O strategy focuses on enhancing employee professionalism through the digitalization of public services, while the W–T strategy emphasizes strengthening work orientation and conducting regular briefings to maintain service consistency amid limited human resources and regulatory changes. The implementation of these strategies is expected to improve service quality, efficiency, and sustainability while simultaneously strengthening public trust in local government officials.

Kajian Teoritis Dan Empiris Mengenai Penggunaan Biaya Relevan Dalam Proses Pengambilan Keputusan Manajerial

Indah Simanjuntak — 2025-12-04

A shortterm decision that demands the use of relevant costs, future costs that differ between alternatives, in order not to be trapped in total costs or sunk costs that can be misleading [1]. Various empirical studies show that relevant costs improve the quality of decisions such as special orders, make-or-buy, and asset replacement; in SMEs, this analysis has been proven to help choose the most cost-effective option, such as at Anna Bakery and UMKM Roti Hangat Keliling which determine special order decisions and oven use based on relevant cost calculations [2]. However, the effectiveness of relevant costs does not only depend on mathematical calculations, but is also influenced by cognitive biases such as framing bias, the quality of management accounting systems, managers' thinking styles, as well as organizational factors and non-financial values, so that its application is a combination of data, context, and decision-maker behavior [4].

COST-PUSH INFLATION DAN KEBIJAKAN MONETER SYARI’AH: IMPLIKASI BAGI EKONOMI INDONESIA

Ilham Khoirurrozikin — 2025-12-04

This study aims to explain the concept of cost-push inflation, understand the principles of Islamic monetary policy, and analyze its effectiveness in addressing inflationary pressures. This study employed library research with a qualitative approach, drawing on journals, books, and contemporary Islamic economics and macroeconomic literature. The results indicate that Islamic monetary policy has the potential to be more adaptive to cost-push inflationary pressures because it rejects speculative practices and bases economic activity on a stable and productive value basis. Consequently, this policy not only has the potential to suppress cost-push inflation but also supports price stability, strengthens the resilience of the real sector, and safeguards long-term public welfare.

Peranan Sistem Informasi Manajemen terhadap Efektivitas dan Gaya Kepemimpinan di Era Digital

Rosit Dwi Atmaja — 2025-12-01

This study aims to analyze the role of Management Information Systems in leadership effectiveness and style in the digital era. The development of information technology has driven significant changes in how leaders manage organizations, make decisions, and interact with subordinates. Information systems serve as the main tool for providing fast, accurate, and relevant data to support managerial processes and improve organizational efficiency. The implementation of integrated systems helps leaders build leadership styles that are more adaptive, participatory, and based on digital collaboration. Effective use of information also enhances transparency, communication, and work productivity. Therefore, the integration between management information systems and modern leadership styles is an essential factor in creating resilient, innovative, and competitive organizations in today’s digital challenges.

Pengaruh Social Media Marketing Instagram dan Kualitas Produk Terhadap Minat Beli Batik Iskandartex di Solo Raya

Amanda Putri Apriliani — 2025-12-06

This study examines the influence of Instagram-based social media marketing and product quality on consumer purchase intention of Batik Iskandartex in Solo Raya. A quantitative approach was applied using a Likert-scale questionnaire distributed to 96 respondents selected through purposive sampling. Multiple regression analysis reveals that both independent variables have a positive and significant impact on purchase intention. Visual content strategies, interactive communication, and consistent digital messaging effectively enhance consumer interest. Furthermore, perceptions of product durability, reliability, and aesthetics strengthen consumers’ intention to buy. These findings highlight the importance of integrating digital promotion with product quality enhancement to improve marketing effectiveness within the modern batik industry. The study contributes empirical insights for creative industry practitioners in designing marketing strategies aligned with digital consumer behavior.

DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR

Husnah Khotimah — 2025-12-05

The development of digital technology has triggered a significant transformation in the field of accounting, particularly through the integration of Artificial Intelligence (AI). This innovation facilitates the automation of transaction recording, financial data analysis, and anomaly identification, thereby having the potential to improve the quality of business entities' financial reports. This research aims to evaluate the influence of Artificial Intelligence implementation on the quality of financial reports in manufacturing companies by applying the Systematic Literature Review (SLR) method. Data was collected from leading scientific publications indexed in Scopus, Web of Science, ScienceDirect, as well as national journals, with a research timeframe from 2015 to 2025. The literature selection process adopted the PRISMA guidelines, resulting in 16 articles meeting the inclusion criteria. The research findings indicate that AI implementation has a positive impact on the aspects of relevance, reliability, comparability, and understandability of financial reports. This technology enhances the efficiency, accuracy, timeliness, and transparency of reporting, while also supporting the early detection of errors or fraud. However, challenges such as data security, algorithmic bias, limitations in human resource competency, and high implementation costs remain obstacles to its adoption. This research also identifies research gaps related to domestic regulations, AI usage ethics, and long-term empirical measurement of financial reporting quality in Indonesia. Overall, the results confirm that Artificial Intelligence plays a strategic role in improving the quality and credibility of financial reports in manufacturing companies, provided it is supported by solid data governance and regulatory frameworks.

PENGARUH EXPERIENTIAL MARKETING TERHADAP REVISIT INTENTION DENGAN CUSTOMER SATISFACTION SEBAGAI VARIABEL INTERVENING DI RESTORAN WAROENG STEAK AND SHAKE DI ROYAL PLAZA SURABAYA

Aulia Savira Ananta — 2025-12-06

Penelitian ini bertujuan untuk menguji pengaruh experiential marketing terhadap revisit intention pada Waroeng Steak & Shake Surabaya, dengan customer satisfaction sebagai variabel mediasi. Penelitian ini melibatkan 96 responden yang dipilih menggunakan teknik purposive sampling, dengan fokus pada konsumen yang pernah berkunjung ke restoran tersebut. Metode penelitian yang digunakan adalah kuantitatif, dan pengumpulan data dilakukan melalui kuesioner online menggunakan Google Forms. Analisis data menggunakan Partial Least Squares - Structural Equation Modeling (PLS-SEM) dengan bantuan program SmartPLS 4.1.0.3, serta meliputi uji validitas, reliabilitas, outer model, inner model, dan pengujian mediasi. Hasil penelitian menunjukkan bahwa experiential marketing berpengaruh positif dan signifikan terhadap customer satisfaction dan revisit intention. Namun, customer satisfaction tidak berpengaruh signifikan terhadap revisit intention dan tidak memediasi pengaruh experiential marketing terhadap revisit intention. Penelitian ini menegaskan bahwa strategi pemasaran pada industri restoran tidak hanya perlu berfokus pada kualitas makanan, tetapi juga pada penciptaan pengalaman bersantap yang berkesan melalui suasana, pelayanan, dan desain restoran. Peningkatan pengalaman pelanggan dengan memperhatikan kualitas makanan, variasi menu, penyajian, suasana, dan pelayanan dapat meningkatkan kepuasan serta mendorong niat kunjungan ulang pelanggan.

Pengaruh Brand Image Terhadap Customer Loyalty Dengan Customer Satisfaction Sebagai Variabel Intervening Pada Pelanggan Sociolla Di Royal Plaza Surabaya

Nurul Hidayah — 2025-12-06

Permintaan tinggi terhadap produk kecantikan mendorong konsumen semakin selektif dalam memilih toko dengan citra merek yang terpercaya. Penelitian ini bertujuan untuk menganalisis pengaruh citra merek terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel mediasi pada pelanggan Sociolla di Royal Plaza Surabaya. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan teknik purposive sampling terhadap 100 responden, serta analisis data dilakukan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa citra merek berpengaruh signifikan terhadap kepuasan pelanggan, namun tidak berpengaruh langsung terhadap loyalitas pelanggan. Kepuasan pelanggan terbukti berpengaruh signifikan terhadap loyalitas pelanggan serta memediasi hubungan antara citra merek dan loyalitas pelanggan. Temuan ini menegaskan bahwa loyalitas pelanggan terbentuk ketika persepsi positif terhadap merek diikuti oleh pengalaman berbelanja yang memuaskan.

STRATEGI DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS MELALUI SINERGI KEBIJAKAN FISKAL DAN MONETER ISLAM

Nia Dwi Rahayu Putri — 2025-12-06

This article examines strategies for achieving the Sustainable Development Goals (SDGs) through the synergy of Islamic fiscal and monetary policies grounded in principles of justice, sustainability, and economic stability. Using a descriptive qualitative method based on literature reviews of journals, books, and policy documents, the study analyzes the roles of zakat, infaq, waqf, Islamic sukuk, and sharia-based monetary operations in supporting sustainable development. The findings show that Islamic fiscal policies significantly contribute to reducing poverty, improving income distribution, and strengthening education and health sectors through more equitable wealth allocation. Meanwhile, Islamic monetary policies promote price stability, expand productive financing, and support environmentally friendly infrastructure development through green and social sukuk instruments. Digitalization, Islamic fintech, and transparent governance also enhance financial inclusion and improve the effectiveness of sharia-based economic policies. Overall, the study concludes that the synergy between Islamic fiscal and monetary policies provides an effective and practical strategy to accelerate SDG achievement because it offers an economic framework that is equitable, inclusive, stable, and oriented toward community empowerment and long-term sustainability.

MANAJEMEN PENGELOLAAN BUMDES OBOR DI DESA SUDIMARA KECAMATAN CILONGOK KABUPATEN BANYUMAS

Rizkiyani Salsabila — 2025-12-07

Penelitian ini berfokus pada perubahan digital yang terjadi di desa melalui studi tentang BUMDes Obor Net Sudimara, yang terletak di Kecamatan Cilongok, Kabupaten Banyumas. Dalam konteks perbedaan akses teknologi antara daerah perkotaan dan pedesaan, penelitian ini bertujuan untuk memahami strategi dan dampak dari penerapan teknologi digital dalam meningkatkan ekonomi masyarakat desa. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini melibatkan wawancara dengan individu kunci, observasi langsung, dan analisis dokumen terkait. Hasil penelitian menunjukkan bahwa BUMDes Obor Net Sudimara telah menciptakan model layanan internet yang tidak hanya berorientasi pada keuntungan, tetapi juga berkomitmen untuk memberdayakan masyarakat setempat. Dengan filosofi "Olahing Budi Olahing Raga," BUMDes ini berhasil menarik 75 pelanggan dan membangun 25 titik infrastruktur jaringan, sambil menerapkan manajemen yang transparan dan efektif. Keberhasilan ini dicapai dengan menggabungkan semangat kewirausahaan dan kepedulian sosial, menawarkan tarif layanan yang terjangkau sebesar Rp 110.000 per rumah. Meskipun menghadapi tantangan seperti keterbatasan infrastruktur dan masalah sumber daya manusia, BUMDes Obor Net Sudimara menunjukkan ketahanan dan potensi transformasi yang signifikan. Penelitian ini tidak hanya mengidentifikasi tantangan tersebut, tetapi juga memberikan rekomendasi untuk pengembangan berkelanjutan, termasuk peningkatan sistem pembayaran, penguatan kapasitas sumber daya manusia, diversifikasi pendanaan, dan penerapan strategi pemasaran digital yang lebih baik. Kontribusi utama dari penelitian ini adalah pemahaman tentang bagaimana BUMDes dapat berfungsi sebagai agen perubahan digital di tingkat lokal. Dengan menyoroti pentingnya inovasi teknologi dalam pembangunan pedesaan yang inklusif, penelitian ini memberikan wawasan tentang cara desa dapat memanfaatkan teknologi digital untuk mempercepat kemajuan ekonomi dan sosial. Selain itu, studi ini juga menawarkan panduan praktis bagi pengembangan BUMDes di era digital, yang bermanfaat bagi praktisi, pembuat kebijakan, dan peneliti di masa mendatang.

Pengaruh Kualitas Produk Dan Promosi Terhadap Minat Beli Kendaraan Listrik (Motor Dan Sepeda) Di PT Cipta Jalan Nusantara Kota Tangerang Selatan

Ronaldo Laurent — 2025-12-10

This study aims to determine the effect of product quality and promotion on purchasing interest in electric vehicles (motorcycles and bicycles) at PT Cipta Jalan Nusantara, South Tangerang City. The research method uses a quantitative approach with an associative method. The sampling technique used is Probability Sampling, a sampling method using the slovin technique. Data analysis includes instrument testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), linear regression, correlation coefficient, coefficient of determination, and hypothesis testing (t test and F test). The results of the analysis show that the coefficient of determination is 0.504, which means that product quality and promotion simultaneously contribute to purchasing interest by 50.4%, while the remaining 49.6% is influenced by other factors outside this study. The results of the t test show that product quality has a positive and significant influence on purchasing interest, the calculated t value > t table (9.969 > 0.676) with a significance value of 0.000 < 0.05. Promotion has a positive and significant influence on customer satisfaction with a calculated t_value > t_table (12.509 > 0.676) with a significance value of 0.000 < 0.05. Meanwhile, the results of the F test show that simultaneously product quality and promotion have a positive and significant influence on purchasing interest with a calculated F_value > F_table, namely (85.325 > 3.05) with a significance value of 0.000 < 0.05.

ANALISIS STRUKTUR MODAL, FUNDAMENTAL MAKRO, KARAKTERISTIK PERUSAHAAN, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2021-2024

Indah Naila Prisca — 2025-12-11

The purpose of this study is to examine and analyze the impact of capital structure, macroeconomic conditions, firm characteristics, and liquidity on financial performance, with profitability as an intervening variable, among food and beverage companies listed on the Indonesia Stock Exchange for the period 2021 to 2024. This research employs an explanatory quantitative method using the SEM-PLS approach supported by SmartPLS software. The sample consists of eight companies selected through purposive sampling based on the criteria of having complete financial reports and not being delisted during the research period. The findings indicate a significant positive influence of capital structure and firm characteristics on profitability, while macroeconomic conditions and liquidity show no significant effect. Furthermore, the results reveal that firm characteristics and profitability significantly affect financial performance, whereas capital structure, macroeconomic conditions, and liquidity do not exhibit a direct impact. Profitability also serves as a mediating variable that links the effects of capital structure and firm characteristics to financial performance. These results suggest that internal company factors play a more dominant role than external factors in determining profitability and financial performance in the food and beverage sector.

ANALISIS PENGARUH KONTROL DIRI, GAYA HIDUP, PENDAPATAN, TEKNOLOGI DIGITAL DAN ALAT PEMBAYARAN TERHADAP LITERASI KEUANGAN PADA MASYARAKAT

Ananda Eka Agustina — 2025-12-11

This study analyzes the influence of self-control, lifestyle, income, digital technology, and digital payment usage on financial literacy. Although digital payment adoption in Indonesia continues to grow, financial literacy levels remain relatively low, highlighting the need to understand the factors that shape it. A quantitative approach was applied through questionnaires distributed to active users of digital payment tools. The results show that self-control significantly affects financial literacy, emphasizing the importance of psychological factors in shaping financial behavior. Lifestyle and digital payment usage do not influence financial literacy, indicating that digital payment functions mainly as a practical transaction tool rather than a financial education medium. Income affects digital payment usage but does not influence financial literacy. Moreover, digital technology does not moderate the relationship between digital payment usage and financial literacy. These findings underscore the importance of behavior-oriented financial education to improve financial literacy in the digital era.

ANALISIS INVESTASI ASET, STRUKTUR KEPEMILIKAN, ARUS KAS OPERASI, STRUKTUR MODAL TERHADAP PERTUMBUHAN PERUSAHAAN DENGAN GCG (GOOD CORPORATE GOVERNANCE) SEBAGAI INTERVENING PADA PERUSAHAAN TEXTILE & GARMENT YANG TERDAFTAR DI BEI TAHUN 2021–2024

Jeselin Devi Adesya Felandy — 2025-12-11

This study aims to analyze the effect of asset investment, ownership structure, operating cash flow, and capital structure on firm growth, with Good Corporate Governance (GCG) as an intervening variable in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs a quantitative approach using Partial Least Square–Structural Equation Modeling (PLS-SEM). The findings show that asset investment has no significant effect on firm growth but has a significant negative effect on operating cash flow. Ownership structure does not significantly affect either operating cash flow or firm growth. Capital structure has a significant negative effect on operating cash flow, yet it does not significantly influence firm growth. Operating cash flow also shows no significant effect on firm growth. Furthermore, GCG does not strengthen the relationship between operating cash flow and firm growth. Overall, the study concludes that most internal factors have not been able to serve as the main drivers of firm growth within the textile industry during 2021–2024 due to high cost pressures, market instability, and substantial financial burdens

DISIPLIN KERJA PEGAWAI DI DINAS PENDIDIKAN KABUPATEN CIAMIS

Muhammad Fahra Alfania Zahra — 2025-12-11

This study aims to analyze and determine the level of work discipline of employees at the Ciamis Regency Education Office. Work discipline is an important factor that affects the achievement of organizational goals. However, initial observations show indications of a decline in discipline, such as a fairly high level of attrition and the existence of two work programs that do not reach the 100% target. The research design used is qualitative research with a descriptive approach. Primary data sources were obtained through interviews, while secondary data were obtained from literature and supporting documents. The informant selection technique used purposive sampling with a total of 8 informants. The results of the study show that the work discipline of employees at the Ciamis Regency Education Office in general is not optimal. Of the 8 dimensions of work discipline measured (based on Hasibuan), 6 dimensions have been implemented optimally, namely: Goals and abilities, Role models and leaders, Reciprocity, Justice, Inherent Supervision (Waskat), and Human Relations. Meanwhile, the 2 dimensions that were found to be not optimal and became obstacles were the dimensions of Punitive Sanctions and Firmness. The obstacles found include employees who enter the office during the day, go home early, and use working hours for unproductive activities (smoking, coffee, playing mobile phones). Efforts to overcome these obstacles include increasing Inherent Supervision (Waskat), the use of electronic presence equipped with photos of faces and office coordinates, cutting welfare from regional allowances, and affirming leadership in providing punitive sanctions to indisciplined employees.

Strategi Kepala Sekolah dalam Meningkatkan Motivasi Kerja Guru melalui Kebijakan Promosi dan Penghargaan di KB-TK Islam Al Azhar 28 Solo Baru

Salsabila Qurratu’ain ‘Abidah — 2025-12-13

Teacher motivation is a key factor influencing the quality of learning. The principal plays a strategic role in enhancing teacher motivation through effective promotion and reward policies. This study aims to describe the principal’s strategies in improving teacher motivation using a qualitative case study approach at an Islamic early childhood institution in Sukoharjo. Data were collected through interviews, observation, and documentation, and analyzed through data reduction, display, and conclusion drawing. The results show that the principal improves teacher motivation through a transparent promotion system, non-material rewards, and a supportive work environment. These strategies enhance teachers’ enthusiasm, loyalty, and responsibility. Thus, well-managed promotion and reward policies effectively strengthen teacher motivation and improve educational quality.

Upaya Meningkatkan Kinerja Guru dengan Benefit Gaji Dan Tunjangan Kompensasi di KB TKII Al abidin Karanganyar

Amany Hidayah — 2025-12-13

Objective: This study aims to describe efforts to improve teacher performance through salary benefits and compensation allowances at KB TKII Al Abidin Karanganyar. The research was motivated by the crucial role of teachers as the main agents in improving the quality of education and the need for a fair reward system to enhance their motivation and professionalism. This study employed a qualitative approach with a case study design. Data were collected through in-depth interviews, participatory observations, and document analysis, and were validated using source and method triangulation. The results revealed that the provision of salary benefits and compensation allowances based on objective performance evaluations had a significant positive effect on teacher motivation and professionalism. Various forms of rewards such as salary increases, transportation allowances, “on-time” (TOT) bonuses, and periodic incentives encouraged teachers to be more disciplined, motivated, and committed to improving their teaching competence, particularly in English proficiency. The reward management system implemented at KB TKII Al Abidin Karanganyar proved effective in creating a productive, fair, and Islamic value-based work environment aligned with modern professionalism principles.

Analisis Kompetensi Audit, Opini Audit, Dan Ukuran Kap Terhadap Kredibilitas Profesi Audit Di Indonesia

Deby Indah Maharani Hernawan — 2025-12-01

This study critically explores the impact of auditor competence, audit opinion quality, and the size of the Public Accounting Firm (KAP) on the legitimacy of the audit profession in Indonesia, with corporate governance mechanisms as a potential moderating factor. A quantitative approach is applied through the utilization of secondary data sourced from the annual financial statements and audit documents of selected companies. The analysis technique involves multiple linear regression and Moderated Regression Analysis (MRA) to evaluate the interaction and moderating effects between variables in depth. The anticipated findings indicate that auditor competence, audit opinion integrity, and KAP reputation play crucial roles in strengthening the credibility of the audit profession, although this study acknowledges potential methodological limitations such as sample selection bias.

Pendekatan Instruksional Adaptif dalam Pembelajaran Geografi sebagai Integrasi antara Teori dan Praktik Pedagogis di Sekolah Menengah Atas

Nefa Syafitri Fauzir — 2025-12-13

Instructional approach adaptation is a learning strategy focused on adjusting teaching methods to students’ characteristics, needs, and psychological conditions. This study aims to describe the application of an adaptive instructional approach in Geography learning as an integration of theory and pedagogical practice at Senior High School. The research method employed was a qualitative case study through in-depth interviews, observation, and documentation with the Geography teacher. The findings indicate that the teacher implemented empathy-based and flexible teaching by utilizing digital media and projectbased methods to enhance students’ motivation and engagement. This approach effectively created an interactive and contextual learning process suited to students’ characteristics, representing a real integration between educational theory and classroom practice.

PENGUATAN KUALITAS SUMBER DAYA MANUSIA DALAM MENGHADAPI BONUS DEMOGRAFI DAN JOB MISMATCH DI PASAR TENAGA KERJA MASA DEPAN

Reni Ria Armayani Hasibuan — 2025-12-14

Bonus demografi di Indonesia (2015-2035) menawarkan peluang pertumbuhan ekonomi melalui proporsi penduduk usia produktif yang mencapai 70%, namun tantangan utama adalah job mismatch di mana keterampilan lulusan tidak selaras dengan kebutuhan industri, menyebabkan pengangguran pemuda 12,24% (BPS, 2025). Penelitian library research ini menganalisis dinamika bonus demografi, penyebab mismatch (kurikulum tidak relevan, minim kolaborasi industri), dampak sosial (kriminalitas, risiko bunuh diri), serta strategi penguatan SDM melalui pendidikan vokasi, program Kartu Prakerja, link and match, dan reskilling/upskilling. Hasil menunjukkan kebijakan pemerintah seperti revitalisasi SMK dan BLK efektif menurunkan TPT menjadi 4,76%, namun tantangan implementasi seperti ketimpangan akses dan infrastruktur digital perlu diatasi melalui reformulasi kurikulum berbasis future skills dan kolaborasi triple helix untuk optimalisasi bonus demografi menuju Indonesia Emas 2045.

Pengaruh Fundamental Makro dan Struktur Modal terhadap Nilai Perusahaan dengan Kinerja Keuangan dan Ukuran Perusahaan sebagai Variabel Intervening pada Perbankan BEI Periode 2021-2024

Nova Melinda Isnaini — 2025-12-14

Penelitian ini bertujuan menganalisis pengaruh fundamental makro dan struktur modal terhadap nilai perusahaan dengan kinerja keuangan dan ukuran perusahaan sebagai variabel intervening pada sektor perbankan yang terdaftar di BEI periode 2021–2024. Pendekatan kuantitatif digunakan dengan metode PLS-SEM untuk menguji hubungan langsung maupun tidak langsung antar variabel. Hasil menunjukkan bahwa fundamental makro tidak berpengaruh signifikan terhadap nilai perusahaan. Struktur modal tidak berpengaruh signifikan terhadap kinerja keuangan tetapi terbukti berpengaruh signifikan terhadap ukuran perusahaan. Kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh signifikan. Temuan ini mengindikasi bahwa nilai perusahaan perbankan ditentukan oleh faktor internal yang mencerminkan stabilitas aset dan skala operasional dibandingkan kondisi makroekonomi atau profitabilitas.

PENGARUH BRAND IMAGE, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK VIVA KOSMETIK PADA GENERASI Z

Ayu Karisma Febri Nadilawati — 2025-12-13

This study aims to analyze and test the influence of Brand Image, Product Quality, and Price on the Purchase Decision of Viva Cosmetics products among Generation Z. Viva Cosmetics is a legendary brand that remains relevant and faces intense competition in the Indonesian skincare market. The research employs a quantitative approach, where primary data was collected through questionnaires distributed to respondents from the Generation Z demographic. The collected data was then analyzed using the multiple linear regression analysis method. The results show that Product Quality and Price have a significant and positive effect on purchase decisions. Conversely, Brand Image does not have a significant influence on Generation Z's purchase decision. This finding indicates that Generation Z consumers tend to prioritize functional factors such as Product Quality and Price over mere brand perception when making their purchasing choices.

Pengaruh Pengungkapan ESG, Biaya Lingkungan, dan Green Accounting Terhadap Kinerja Keuangan

Salwa Nayla Febrianti — 2025-12-15

This study aims to examine the impact of ESG disclosure, environmental costs, and green accounting on corporate financial performance. This research is motivated by the increasing demands for sustainability in business, yet companies' consistency in implementing ESG principles remains relatively low, particularly in the manufacturing sector, which has a significant environmental impact. The results show that ESG disclosure is associated with the possibility of increased profitability through increased legitimacy and stakeholder trust. Environmental costs have two perspectives: some studies find a negative impact on financial performance due to increased cost burdens, while others view them as a long-term investment that can improve efficiency. Green accounting is associated with increased resource utilization effectiveness and enhanced corporate competitiveness. Based on the literature review, all three sustainability variables have a significant relationship with financial performance, although empirical research results show discrepancies. This study provides an overview of the importance of implementing sustainability practices in improving the financial performance of manufacturing companies in Indonesia.

EFEKTIVITAS TUGAS PRAKTIK BERJUALAN PADA MATA KULIAH KEWIRAUSAHAAN TERHADAP KEMAMPUAN BISNIS MAHASISWA

Nur Jannah Hrp — 2025-12-13

This study examines the effectiveness of sales practice assignments in the Entrepreneurship course on improving students’ business skills. Entrepreneurship learning in higher education often emphasizes theoretical understanding, while many students still experience psychological barriers such as low self-confidence, fear of rejection, and limited ability to apply business concepts in real situations. This research aims to provide empirical evidence on how practical sales activities contribute to the development of students’ entrepreneurial competencies. The study employed a quantitative approach using a pretest–posttest design. The research participants were 40 Economics Education students who were actively involved in sales practice assignments. Data were collected through Likert-scale questionnaires measuring business skills, observation sheets to assess students’ activities during sales practice, and documentation of the learning process. The data were analyzed using a paired t-test to identify differences in students’ business skills before and after the implementation of the sales practice assignment. The findings indicate a significant improvement in students’ understanding of business concepts, communication skills, creativity, and transaction management after participating in the sales practice. Students who were initially shy, passive, or reluctant to engage in entrepreneurial activities demonstrated positive behavioral changes, including increased confidence in offering products, better interaction with customers, and the ability to utilize personal interests or hobbies as potential business opportunities. These results suggest that sales practice assignments provide meaningful experiential learning that bridges theoretical knowledge and real-world application. Therefore, integrating sales practice into entrepreneurship courses is recommended as an effective instructional strategy to enhance students’ business skills and entrepreneurial readiness.

Model Kewirausahaan Terpadu Berbasis Agribisnis dalam Meningkatkan Nilai Tambah Usaha Olahan Susu Lokal

Julizar Julizar — 2025-12-15

To increase the added value of local dairy processing companies, this study investigates an integrated agribusiness-based entrepreneurship model. Lassy Dairy Farm, located in Nagari Lasi Tuo, Agam Regency, was the subject of the study, conducted using a descriptive qualitative approach with a case study design. Qualitative analysis was conducted after data were collected through documentation, in-depth interviews, and field observations. The results showed that combining dairy farming and milk processing activities into a single business unit can increase added value through diversification of processed products such as cheese and ice cream and improve supply chain efficiency. However, business development still faces obstacles related to formal partnership elements and expanding market access. According to this study, the competitiveness and sustainability of local dairy processing businesses can be improved through the implementation of an integrated agribusiness-based entrepreneurship model.

ANALISIS FAKTOR YANG MEMPENGARUHI MINAT KEWIRAUSAHAAN MAHASISWA PENDIDIKAN EKONOMI

Fitria Naifa Nurul Huda — 2025-12-15

This study aims to analyze the factors that influence entrepreneurial interest in Economics students. A descriptive quantitative approach was used, with questionnaires distributed to 80 students. The results indicate that entrepreneurial knowledge, social support, and experience participating in entrepreneurial activities positively influence students' interest in starting a business. On the other hand, limited capital and fear of failure are the main obstacles holding students back from entering the business world. The implications of this study emphasize the need to strengthen the practice-based entrepreneurial climate and provide business mentoring facilities in higher education.

Analisis Pengaruh Manajemen Aset dan Nilai Perusahaan terhadap Kinerja Keuangan dengan Efisiensi Operasional dan Pertumbuhan Perusahaan sebagai Variabel Intervening pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia

Rieke Rieke — 2025-12-15

Penelitian ini dilakukan untuk mengetahui bagaimana manajemen aset dan nilai perusahaan memengaruhi kinerja keuangan, baik secara langsung maupun melalui efisiensi operasional dan pertumbuhan perusahaan sebagai variabel mediasi, pada perusahaan sektor energi yang terdaftar di BEI periode 2021–2024. Selain itu, penelitian ini berupaya menjawab ketidaksesuaian hasil penelitian terdahulu mengenai hubungan antarvariabel keuangan dalam industri energi yang memiliki struktur biaya besar dan sangat dipengaruhi dinamika pasar global. Dengan menggunakan pendekatan kuantitatif dan metode explanatory research, penelitian ini mengolah data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan energi tahun 2021–2024. Pemilihan sampel dilakukan secara purposive, sedangkan analisis data diterapkan melalui teknik SEM-PLS untuk melihat pengaruh langsung dan tidak langsung variabel dalam model. Temuan penelitian menunjukkan bahwa sebagian besar variabel tidak memberikan pengaruh signifikan. Nilai perusahaan terbukti tidak memengaruhi efisiensi, pertumbuhan, maupun kinerja keuangan. Sebaliknya, manajemen aset berpengaruh positif terhadap pertumbuhan dan efisiensi operasional, meskipun tidak berdampak langsung pada kinerja keuangan. Pertumbuhan perusahaan ditemukan memiliki pengaruh signifikan terhadap kinerja keuangan, sementara efisiensi operasional tidak memberikan efek yang berarti. Seluruh hubungan mediasi tidak menunjukkan pengaruh tidak langsung yang signifikan. Secara keseluruhan, hasil ini menegaskan bahwa kinerja perusahaan energi lebih banyak dipengaruhi kondisi internal perusahaan serta karakteristik industri, dan bahwa hasil dari pengelolaan aset serta peningkatan efisiensi baru terlihat dalam jangka panjang.

STRATEGI PENGEMBANGAN INDUSTRI HALAL SEBAGAI PENDORONG EKONOMI LOKAL

Waluyo Waluyo — 2025-12-15

Strategi pengembangan industri adalah rencana dan tindakan yang dirancang untuk mengembangkan sektor industri guna mendorong pertumbuhan ekonomi, meningkatkan daya saing, dan meningkatkan kesejahteraan masyarakat. Strategi ini mencakup berbagai pendekatan seperti pengembangan sumber daya manusia, inovasi teknologi, peningkatan kapasitas produksi, dan penciptaan lingkungan usaha yang kondusif. Tujuannya adalah untuk menciptakan industri yang berkelanjutan dan bernilai tambah. Metode penelitian yg digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi patisipatif dan studi dokumentasi terhadap seorang mahsiswa yg mendirikan usaha makanan halal sebagai pendorong ekonomi lokal (umkm). Hasil penelitian menunjukkan berbasi offline dan online, dengan memanfaatkan media sosial seperti instagram, tiktok, facebook, dan whatsapp, sedangkan offline membuka stand bertempat di jalan tugu boto, boyolali. Penelitian ini menjunjukkan bahwa produk ini menjadi daya tarik masyarakat umum, karena merupakan makanan tradisional yg lestari, memiliki rasa yg lezat dan beragam varian rasa dan toping, serta harga yg terjangkau.

Evaluasi Hubungan Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance

Sekar Fajrina Fatin — 2025-12-16

Tax avoidance erodes state revenues, necessitating a critical analysis of its driving factors. This study examines the impact of profitability, leverage, and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX), using multiple linear regression with secondary data. The results show that profitability and capital intensity have a significant negative effect on tax avoidance, while leverage is insignificant. These findings challenge conventional assumptions and provide insights into ethical tax management strategies, albeit limited to the manufacturing sector.

PENGARUH BEBAN KERJA TERHADAP KINERJA PEGAWAI PADA PT KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III PALEMBANG

Helen Tiara Sakti — 2025-12-16

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja terhadap kinerja pegawai pada PT Kereta Api Indonesia (Persero) Divisi Regional III Palembang. Beban kerja yang dikaji mencakup volume dokumen, prosedur administrasi, serta batas waktu penginputan dokumen dalam sistem Rail Document System (RDS). Penelitian ini dilakukan menggunakan pendekatan kuantitatif asosiatif dan melibatkan 95 responden yang dipilih melalui teknik sampling jenuh. Setelah data dikumpulkan, kuesioner digunakan untuk menguji validitas, reliabilitas, statistik deskriptif, dan regresi linier sederhana. Temuan penelitian menunjukkan bahwa beban kerja berdampak buruk pada kinerja karyawan. Peningkatan beban kerja, terutama akibat penumpukan dokumen dan keterbatasan sistem RDS, menurunkan efektivitas, efisiensi, serta ketepatan waktu pegawai dalam menyelesaikan tugas. Temuan ini menegaskan pentingnya pengelolaan beban kerja dan optimalisasi proses administrasi digital untuk meningkatkan kinerja pegawai.

Peran Teknologi Digital dalam Peningkatan Kualitas Akuntansi Keuangan di Era 2025: Suatu Tinjauan Literatur Sistematis

Asrie Dyah — 2025-12-16

Transformasi teknologi digital telah membawa perubahan mendasar dalam praktik akuntansi keuangan di era bisnis modern. Perkembangan kecerdasan buatan (artificial intelligence), big data analytics, cloud computing, dan blockchain mendorong pergeseran proses akuntansi dari sistem manual dan periodik menuju sistem yang terotomatisasi, terintegrasi, dan berbasis data real time. Perubahan ini tidak hanya berdampak pada efisiensi operasional, tetapi juga secara langsung memengaruhi kualitas informasi keuangan yang dihasilkan. Penelitian ini bertujuan untuk menganalisis secara komprehensif peran teknologi digital dalam meningkatkan kualitas akuntansi keuangan, khususnya ditinjau dari aspek relevansi, keandalan, ketepatan waktu, keterbandingan, dan transparansi informasi bagi pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah systematic literature review dengan menganalisis artikel ilmiah, standar akuntansi internasional, serta laporan institusi profesional dan industri yang relevan selama periode 2020–2025. Hasil kajian menunjukkan bahwa penerapan teknologi digital secara konsisten mampu meningkatkan akurasi pencatatan, mempercepat proses pelaporan keuangan, memperkuat transparansi transaksi, serta meningkatkan keandalan informasi keuangan. Namun demikian, implementasi teknologi digital masih menghadapi tantangan, terutama terkait keterbatasan kompetensi sumber daya manusia, risiko keamanan dan privasi data, serta kesiapan infrastruktur teknologi. Oleh karena itu, penguatan literasi digital, pengembangan kompetensi profesional akuntan, dan dukungan regulasi yang adaptif menjadi faktor kunci keberhasilan transformasi akuntansi keuangan di era 2025.

Desain Sempurna, Layanan Terpadu: Analisis Keunggulan Sistem Informasi Gojek dalam Membentuk Pengalaman Pengguna (Studi Kasus Pada Subjek IN-01)

Miranda Adinda Putri — 2025-12-17

Pertumbuhan pesat platform digital, khususnya super-app seperti Gojek, telah merevolusi cara orang berinteraksi dengan layanan online. Gojek, yang awalnya merupakan aplikasi layanan transportasi, kini telah berkembang menjadi platform multi-layanan yang mencakup pengantaran makanan (GoFood), logistik (GoSend), dan dompet digital (GoPay). Penelitian ini mengkaji pengalaman pengguna (UX) dan desain antarmuka pengguna (UI) Gojek, dengan fokus pada bagaimana elemen-elemen tersebut, bersama dengan faktor keamanan dan kepercayaan, memengaruhi kepuasan dan loyalitas pengguna. Melalui metode penelitian kualitatif, termasuk wawancara mendalam dan observasi partisipatif, penelitian ini menyelidiki pengaruh desain antarmuka Gojek, integrasi layanan, dan fitur keamanan terhadap pengalaman pengguna secara keseluruhan. Penelitian ini mengungkapkan bahwa desain yang intuitif, kemudahan akses, dan fitur keamanan yang komprehensif, seperti pelacakan langsung dan keamanan transaksi, memiliki peran penting dalam membangun kepercayaan dan memastikan kepuasan pengguna. Selain itu, penelitian ini juga menyoroti pentingnya fitur-fitur yang terintegrasi dengan baik dalam meningkatkan kenyamanan sehari-hari, menjadikan Gojek bagian tak terpisahkan dari kehidupan modern. Namun, penelitian ini juga menemukan beberapa area yang perlu diperbaiki, seperti masalah dengan kebijakan top-up minimum untuk dompet digital, keterlambatan layanan, dan ketidakakuratan dalam pelacakan lokasi. Tantangan-tantangan ini menunjukkan potensi perbaikan bagi Gojek dalam menyempurnakan fiturnya untuk melayani pengguna dengan lebih baik. Sebagai kesimpulan, penelitian ini memberikan wawasan yang berharga mengenai peran desain yang berpusat pada pengguna dalam super-app dan menawarkan rekomendasi untuk meningkatkan pengalaman pengguna, kepercayaan, dan loyalitas dalam platform digital seperti Gojek.

Dampak Pelatihan Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PT Bintang Yoga Indonesia Di Jakarta Utara

Amelia Putri Nazma — 2025-12-18

This study aims to determine the impact of training and physical work environment on employee performance at PT Bintang Yoga Indonesia, North Jakarta, both partially and simultaneously. The research method used in this study is quantitative research. The population in this study consists of employees of PT Bintang Yoga Indonesia, North Jakarta. The sampling method used by the researcher is the saturated sampling method, in which the sample includes all 53 employees of PT Bintang Yoga Indonesia, North Jakarta. The data collection method used is primary data, obtained from the responses of 53 respondents. The results of the study show that training and the physical work environment have a positive and significant impact on employee performance, as indicated by the regression equation Y = 6,610 + 0,596 X1 + 0,283 X2 Training has a partial effect on employee performance at PT Bintang Yoga Indonesia, North Jakarta, as evidenced by t-count > t-table (8.900 > 2.008), further supported by a Sig. value < 0.05 (0.000 < 0.05). Similarly, the physical work environment also has a partial effect on employee performance, proven by t-count > t-table (6.064 > 2.008), and a Sig. value < 0.05 (0.000 < 0.05). Training and physical work environment simultaneously have a significant effect on employee performance at PT Bintang Yoga Indonesia, North Jakarta, as evidenced by F-count > F-table (52.627 > 3.183), which is also supported by a Sig. value < 0.05 (0.000 < 0.05).

Komunikasi Terbuka, Rahasia PT Spindo Ciptakan Lingkungan Kerja Nyaman

Joandsa Noor Afry — 2025-12-18

This study examines the role of communication openness in enhancing employee job satisfaction at PT Spindo Surabaya, a leading steel pipe manufacturer in Indonesia. Using a qualitative approach, the research was conducted over two months through in-depth observation and interviews with two key informants: a regular employee and a chief/foreman. The findings indicate that open communication significantly contributes to a positive work environment, improves teamwork, accelerates problem resolution, and fosters trust and psychological safety. Open communication also encourages innovation, increases employee involvement in decision-making, and boosts motivation. However, challenges such as miscommunication and employees' reluctance to speak openly were identified. Leadership plays a crucial role in cultivating an inclusive and open communication climate. Overall, open communication between supervisors and subordinates is a vital foundation for building an adaptive, innovative, and employee-centric organizational culture at PT Spindo Surabaya

PERAN AKUNTANSI DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS ORGANISASI: SYSTEMATIC LITERATURE REVIEW

Asri Ningsih Pertiwi — 2025-12-18

Transparency and accountability are fundamental principles in organizational governance that have received increasing attention due to rising stakeholder demands and the growing complexity of the organizational environment. Accounting plays a strategic role as an instrument for providing reliable financial information to support both principles, in both the public and private sectors. This study aims to comprehensively examine the role of accounting in enhancing organizational transparency and accountability through the Systematic Literature Review (SLR) approach. The research method follows the PRISMA 2020 guidelines by analyzing reputable scholarly articles published between 2015 and 2025. The selection process involved stages of identification, screening, eligibility, and inclusion, resulting in 18 articles that met the research criteria. The synthesis of the literature indicates that the implementation of accounting standards, such as IFRS and accrual-based Government Accounting Standards, consistently contributes positively to improving the quality of financial reporting, information disclosure, and organizational accountability mechanisms. In addition, the digitization of accounting and financial reporting systems strengthens oversight and increases information accessibility for stakeholders. However, the effectiveness of accounting's role still faces various challenges, particularly related to human resource competence, organizational culture, and technological infrastructure readiness. This study provides a theoretical contribution to the development of accounting-based governance research, as well as practical implications for organizations, regulators, and policymakers in strengthening transparency and accountability.

Strategi Manajemen Risiko Kredit Dalam Pembiayaan Umkm Dari Bank Syariah : Studi Kasus Bank Syariah Indonesia Kc Surabaya Jemur Handayani

Nur Diana — 2025-12-18

This study aims to analyze the credit risk management strategies implemented by Bank Syariah Indonesia (BSI) in financing Micro, Small, and Medium Enterprises (MSMEs). Credit risk remains one of the primary challenges in Islamic banking, as the profit-sharing system tends to increase the likelihood of non-performing financing (NPF). Using a qualitative approach with a case study design, data were collected through in-depth interviews with risk managers, credit analysts, and MSME actors, as well as through documentation of BSI’s risk management policies and annual reports. Thematic analysis was employed to identify patterns within the applied risk-mitigation strategies. The findings reveal that BSI adopts various approaches to reduce credit risk, including sharia-based business feasibility assessments, collaboration with microfinance institutions such as Baitul Maal wa Tamwil (BMT), and the optimization of monitoring and collection systems. The effectiveness of these strategies is influenced by internal factors—such as the quality of credit risk analysis—and external factors, including global economic conditions and regulatory changes. Overall, a comprehensive understanding of credit risk dynamics in MSME financing enables BSI to develop more effective mitigation policies. This study provides valuable insights for stakeholders in the Islamic banking sector in improving access to MSME financing, strengthening bank profitability, and maintaining the stability of Indonesia’s Islamic financial system.

PERAN ANGGARAN KAS DALAM MENJAGA LIKUIDITAS PERUSAHAAN JANGKA PENDEK

Uci Andriani — 2025-12-18

This study examines the role of cash budgeting in maintaining short-term company liquidity. The primary objective is to analyze how planning and managing cash budgets can enhance liquidity stability and prevent liquidity risk. The methodology employs a literature review from various academic sources and company practices, utilizing a qualitative analysis approach. The findings indicate that effective cash budgeting enables accurate cash flow forecasting, resource optimization, and reduction of short-term financial uncertainties. Disciplined and planned cash management has been shown to improve a company’s ability to meet short-term obligations on time while strengthening overall financial position. These results highlight the strategic importance of cash budgeting as a vital tool in liquidity management.

Pengaruh Perencanaan Keuangan terhadap Keberhasilan Wirausahaan

Rama Yanti — 2025-12-18

This study aims to analyze the influence of financial planning on the business success of young entrepreneurs. Financial planning plays a vital role in guiding entrepreneurs in allocating resources, determining spending priorities, projecting future financial conditions, and minimizing financial risks. Many young entrepreneurs face difficulties in maintaining business stability due to limited experience in managing budgets, controlling cash flow, and making strategic financial decisions. This research employs a quantitative approach using a survey method with a structured questionnaire distributed to young entrepreneurs from various business sectors. The collected data were processed using multiple linear regression to examine the magnitude of the effect of budget planning, cash flow control, and financial forecasting on business performance. The results show that financial planning has a significant and positive effect on business success, where better planning encourages improved operational efficiency, profit growth, and business continuity. This finding implies that young entrepreneurs must develop structured financial planning skills to improve their competitive advantage. This study highlights that financial planning is not only a technical activity but also a strategic tool that determines long term business sustainability.

LITERATURE REVIEW: TANTANGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD DI ERA DIGITAL (2020–2025)

M. Ramadhani Saputra — 2025-12-20

This literature review examines the challenges of implementing cloud-based accounting information systems (AIS) in the digital era during 2020–2025. The study systematically analyzes open-access scholarly articles from multiple databases, focusing on technical, organizational, regulatory, security, and external factors that affect cloud accounting adoption. Findings indicate that integration with legacy systems, data security and privacy concerns, limited digital skills among human resources, regulatory differences, and vendor dependency are the main barriers. Despite these challenges, cloud accounting provides significant benefits, including operational cost efficiency, real-time access to data, scalability, and automated integration with business processes. The review highlights the need for strategic change management, proper staff training, and robust security policies to ensure successful implementation. Furthermore, gaps in empirical research, especially in developing countries and long-term effectiveness studies, present opportunities for future research.

ANALISIS STRATEGI PEMASARAN DAN FAKTOR KEBERHASILAN USAHA UMKM KOPI KELILING JOERAGAN DI MEDAN

Zainarti Zainarti — 2025-12-20

This study aims to analyze the marketing strategy and identify factors influencing the success of the Kopi Keliling Joeragan SME in Medan. The increasingly competitive coffee beverage maintain and increase sales. The research method used is descriptive qualitative through interviews with the business worker, field observations, and supporting documentation. The results show that the marketing strategy implemented includes the implementation of the marketing mix (product, price, place, promotion), menu innovation, competitive pricing, strategic location selection, and the use of social media as a promotional tool. In addition, business success factors are influenced by product quality, service, operational management, customer loyalty, and the ability to adapt to market trends. This study provides recommendations for improving marketing effectiveness through optimizing digital marketing, expanding marketing routes, and periodically evaluating service quality. business demands that every business owner implement effective marketing strategies to