https://jurnal.unived.ac.id/index.php/er/issue/feed EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 2024-07-16T15:03:32+00:00 Karona Cahya Susena karona.cs@unived.ac.id Open Journal Systems <h2 style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis</span></h2> <div class="journal_description_content"> <p style="text-align: justify;">p-ISSN:&nbsp;<a href="http://u.lipi.go.id/1223363695" target="_blank" rel="noopener">2338-8412</a>; e-ISSN:&nbsp;<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1580800145&amp;1&amp;&amp;" target="_blank" rel="noopener">2716-4411</a></p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> Jurnal Ilmiah Ekonomi dan Bisnis&nbsp;is&nbsp;a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and undergraduate students, published by Fakultas Ekonomi, <a href="http://unived.ac.id">Universitas Dehasen Bengkulu</a>, Indonesia.</p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> is a&nbsp;periodical&nbsp;publication&nbsp;(two times a year) with the primary objective&nbsp;to&nbsp;disseminate&nbsp;scientific articles&nbsp;in the fields of&nbsp;economics,&nbsp;business, and accounting. EKOMBIS REVIEW is indexed by&nbsp;<a href="https://scholar.google.co.id/citations?hl=id&amp;user=_ShC9EoAAAAJ" target="_blank" rel="noopener">Google Scholar,</a>&nbsp;and several others including&nbsp;<a href="https://search.crossref.org/?q=jurnal+ekonomi+dan+bisnis&amp;type=Journal+Article" target="_blank" rel="noopener">Crossref</a>,&nbsp;<a href="https://portal.issn.org/resource/ISSN/2716-4411#" target="_blank" rel="noopener">Road</a>,&nbsp;&nbsp;<a href="http://garuda.ristekdikti.go.id/journal/view/8174" target="_blank" rel="noopener">Garuda</a>,&nbsp;<a href="http://index.pkp.sfu.ca/index.php/browse/index/3029" target="_blank" rel="noopener">PKP Index,</a>&nbsp;and <a href="https://www.base-search.net/Search/Results?lookfor=EKOMBIS+REVIEW&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen" target="_blank" rel="noopener">BASE&nbsp;.</a></p> </div> https://jurnal.unived.ac.id/index.php/er/article/view/6026 Marketing Strategies Of Processed Cassava Businesses In Improving Community Welfare Islamic Economic Review (Case Study Of Cempedak Lobang Village) 2024-06-07T02:12:26+00:00 Andri Widiaini andriwidiani697@gmail.com Muhammad Ikhsan Harahap m.ihsan.harahap@uinsu.ac.id Aqwa Naser Daulay aqwanaserdaulay@uinsu.ac.id <p>This research aims to explore the Cassava Business Development Model in Improving Community Welfare with an Islamic Economic Approach in Cempedak Lobang Village. Descriptive qualitative methods and interviews were used to highlight the application of Islamic economic concepts which emphasize partnerships and sharing risks and benefits, strengthening inclusiveness and sustainable local economic development. The SWOT analysis highlights the strengths, weaknesses, opportunities, and threats related to developing a cassava business in Cempedak Lobang Village, including abundant natural resources, community involvement, lack of infrastructure, and market opportunities for organic cassava products. In addition, S-O (Strengths-Opportunities) Strategy is an approach that utilizes the internal strengths of an entity to pursue existing external opportunities. In the context of cassava business development in Cempedak Lobang Village, the S-O strategy can be applied to maximize the positive potential of the village and utilize it to take advantage of emerging opportunities. Threats may arise from market competition and climate change. By considering these factors, the cassava business development model in Cempedak Lobang Village can be improved to achieve better prosperity for the local community.</p> 2024-06-06T07:30:23+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5942 Analysis Of The Effectiveness Of The Internal Control System For Cash Receipts And Disbursements At The Modern Entreprenur Darul Musthofa Islamic Boarding School 2021-2022 2024-06-07T02:12:33+00:00 Fadilla Ayu Cahyani fadillaayuc@gmail.com Yenni Samri Juliati Nasution yenni.samri@uinsu.ac.id Nurwani Nurwani nurwani@uinsu.co.id <p>This research aims to investigate the effectiveness of the internal control system for cash receipts and disbursements at entrepreneurial modern boarding school darul musthofa. The research employs a qualitative descriptive approach with the research subject is the Entrepreneurial Modern Boarding School Darul Musthofa. Data collection techniques including interviews, observations, and documentation. The findings indicate that the Modern Entrepreneurial Boarding School Darul Musthofa has successfully implemented an effective internal control system for cash inflow and outflow in line with accounting principles. The organizational structure, which segregates duties and responsibilities in cash handling, enhances accountability. Concrete steps such as digitization of records, regular monitoring, and authorization by the treasurer and head of the boarding school ensure accuracy, transparency, and efficiency in financial record-keeping. Structural separation, authorization, detailed recording, and risk monitoring through online financial transactions reflect the boarding school's commitment to modern financial management. The alignment of the internal control system with financial principles demonstrates sound practices. The treasurer's crucial role in ensuring the accuracy of financial records and the implementation of online financial transactions highlights the boarding school's innovative approach. Overall, the Modern Entrepreneurial Boarding School Darul Musthofa serves as a best practice example in financial management.</p> 2024-06-06T07:40:17+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6015 The Influence Of Advertising Creativity, Brand Trust, And Brand Image On Consumer Purchase Intentions Of Cosmetic Products (A Study On Sociolla Store Users At Ska Mall Pekanbaru) 2024-06-07T02:12:40+00:00 Armeilia Indah Azely armeiliaindahazely@gmail.com Syahdanur Syahdanur syahdanur@eco.uir.ac.id <p><em>This study aims to understand the impact of advertising creativity, brand trust, and brand image on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. The development of digital economy has changed the way of trading, including in the cosmetic industry with the emergence of e-commerce platforms such as Sociolla. In the context of tight competition, understanding the factors that influence consumer purchasing interest becomes important. This study involved 120 respondents from Sociolla Store users at SKA Mall Pekanbaru. Data were collected using an online questionnaire assessing respondents' perceptions of advertising creativity, brand trust, brand image, and purchase interest. Data analysis was conducted using multiple regression to assess the influence of independent variables on the dependent variable. The results showed that the majority of visitors or consumers of Sociolla at SKA Mall Pekanbaru are individuals of relatively young age, especially in the age range of 26 to 35 years, with a background of higher education and diverse professions. Validity and reliability tests of the instrument showed that the questionnaire used has good validity and reliability. Data analysis showed that advertising creativity, brand trust, and brand image significantly influence consumer purchasing interest in cosmetic products. Advertising creativity plays an important role in attracting attention and influencing consumer purchasing interest. Brand trust also plays a role in forming long-term relationships between consumers and brands, while brand image creates unique perceptions and influences consumer preferences. In conclusion, advertising creativity, brand trust, and brand image have a significant influence on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. These results can be valuable guidance for cosmetic companies in enhancing their marketing strategies in the digital era</em></p> 2024-06-07T01:40:35+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5476 The Influence Of Rebranding And Brand Ambassador Nct Dream On Gen Z Purchasing Decisions On Tos Tos Products In Pontianak City 2024-06-07T02:12:49+00:00 Dewi Citra Sekar Asih 201310093@umnuhpnk.ac.id Fita Kurniasari fita.kurniasari@unmuhpnk.ac.id <p>This study aims to find out the influence of rebranding and brand ambassador NCT Dream on the purchase decision of Gen Z on Tos Tos products in Pontianak City. This research uses associative methods with a quantitative approach. The sample used as many as 100 respondents who are Generation Z consumers and reside in Pontianak City. Sampling technique is purposive sampling. Research results show that the rebranding variable has a significant positive effect on the purchasing decision variable. As well, the brand ambassador variable has a significant positive influence on the purchasing decision variable.</p> 2024-06-07T01:55:26+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5988 The Influence Of Tourism Attraction, Facilities And Digital Promotion On The Interest In Visiting Pagar Alam City Tourism Village 2024-06-07T02:12:53+00:00 Ahmad Feriyansyah ahmad.75422002@mahasiswa.unikom.ac.id M. Yani Syafei yanisyafei@email.unikom.ac.id Umi Narimawati umiarie@email.unikom.ac.id <p>Tourism is an asset owned by a region to increase income and the economy of the community. To maximize the existing potential, it requires a strategy that can increase the interest of tourists visiting Pagar Alma.&nbsp; The attractiveness of tourist villages must be developed, so as to attract consumers to visit. Pagar Alam City has a natural tourism village and cultural tourism in South Sumatra, so it is necessary to conduct an analysis to determine the influence of tourist attraction, facilities and promotion on interest in visiting the tourist village of Pagar Alam city. This research data uses simple random sampling with instruments given to 100 tourists, consisting of local, archipelago, and foreign tourists visiting Pagar Alam City. Variable Attraction (average X1 : 0.803) and Facility variables (average X2 : 0.833) and Digital Promotion (X3 : 0.915) with the Partial Least Squeres method.</p> 2024-06-07T02:11:14+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6009 Tax Planning And Tax Aggressiveness Before And After The Implementation Of Psak 73 (Study On Service Companies In The Retail Trade And Financing Subsectors For The 2017-2022 Period) 2024-06-30T03:53:17+00:00 Ramadhina Aila Putri ramadhinaailap@gmail.com Sudrajat Sudrajat drajat239@gmail.com <p>This research will provide knowledge regarding tax planning and tax aggressiveness before and after the implementation of PSAK 73. The population used in this research is service sector companies with retail trade &amp; financing company subsectors that have gone public information and are listed on the Stock Exchange. Indonesian Securities (BEI). This research uses data analysis methods including descriptive statistical analysis, normality testing, and hypothesis testing. This test was tested using the Microsoft Excel application and the Statistical Package for the Social Sciences (SPSS) software version 27. The results of the research show that Tax Planning has improved: Implementation of PSAK 73 has had a significant impact on tax planning behavior in retail trade and financing services companies and The research results also show that there is a significant difference in the level of tax aggressiveness before and after the implementation of PSAK 73.</p> 2024-06-30T03:53:15+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6013 The Influence of Current Ratio, Debt To Equity Ratio and Net Profit Margin on Company Value with Company Size as a Moderating Variable in the Financial Sector for the 2020-2022 Period 2024-06-30T04:10:24+00:00 Noni Septia 201310010@unmuhpnk.ac.id Dedi Hariyanto dedi.hariyanto@unmuhpnk.ac.id <p>This research aims to determine the effect of CR, DER, and NPM on company value with company size as a moderating variable in the financial sector for the 2020-2022 period. The population used in this research is the financial sector on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This type of research is quantitative. Secondary data and purposive sampling techniques were used in data collection and sampling techniques with multiple linear analysis. Using SPSS 24. The research results of CR and DER have no influence on company value, while NPM has an influence on company value. And company size does not moderate DER and NPM on company value, while CR can be moderated by company size on company value.</p> 2024-06-30T04:10:23+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5932 The Effect Of Concurrent Position And Tenure Of President Director And Ownership Structure On Environmental, Social, And Governance (ESG) Value 2024-06-30T15:47:24+00:00 Hafika Prafiani hafika.prafiani@gmail.com Cynthia Afriani Utama cyntiaafriani@gmail.com <p><em>The decision on how much the company contributes to environmental, social, and governance (ESG) related activities is influenced by President's characteristics and the company ownership structure. Present study was undertaken to investigate the effects of the President's busyness and tenure, as well as the ownership structure of family companies, on the ESG scores of companies in Indonesia. The present study used 221 observations from 50 companies listed in the Indonesia Stock Exchange and Refinitiv ESG Scores database from 2016 – 2020 and analyzed them by the Regression method. The findings suggested that companies that have busy presidents or CEOs</em><em> and </em><em>family ownership structures give low ESG scores.</em><em> While the authors do not find sufficient evidence to support the President Director serving more than five years has a good influence on ESG scores</em><em>. It is because family companies tend to focus on enriching their families. Companies can limit the number of concurrent positions held </em><em>by the President </em><em>and recruit a President who has </em><em>extensive</em><em> experience. This study contributes to investigating the correlation between ESG scores with the President's concurrent positions and the company ownership structure.</em></p> 2024-06-30T15:16:11+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6157 The Influence Of E-Wallet Usage, Financial Literacy And Lifestyle On Financial Management Of Female Civil Servants In Mempawah District 2024-06-30T15:45:55+00:00 Rachmanita Eza Putri Wiyandari 20013010170@student.upnjatim.ac.id Nanda Wahyu Indah Kirana nanda.wahyu.ak@upnjatim.ac.id <p>The Covid-19 pandemic has significantly accelerated the shift towards digital economy and digitization across various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This article investigates the impact of digital technology integration on MSMEs' income post-pandemic. Through a study conducted in Mojokerto City, the findings indicate that the implementation of digital technology significantly contributes to the increase in MSMEs' income. Additionally, digital marketing strategies also have a significant impact on restoring MSMEs' income after the pandemic. These results provide a strong foundation for policymakers and business actors to enhance investments in digital technology and digital marketing strategies to improve the competitiveness and productivity of MSMEs in the future. Furthermore, age gap factors also play a crucial role in determining MSMEs' income levels post-pandemic. This article offers valuable insights for policymakers and MSMEs in planning more adaptive and effective strategies in the post-Covid-19 era. Thus, this research is not only relevant to MSMEs in Mojokerto City but also serves as an important reference for understanding the dynamics of the local economy post-pandemic in various regions</p> 2024-06-30T15:34:57+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6106 The Influence Of E-Wallet Usage, Financial Literacy And Lifestyle On Financial Management Of Female Civil Servants In Mempawah District 2024-06-30T15:58:00+00:00 Windi Rati Fritiwi 201310090@unmuhpnk.ac.id Dedi Hariyanto dedi.hariyanto@unmuhpnk.ac.id Heni Safitri heni.safitri@unmuhpnk.ac.id <p>The purpose of this study was to determine the effect of e-wallet usage, financial literacy and lifestyle on financial management of Female Civil Servants in Mempawah Regency. The method used in this research is quantitative method. The population in this study were female civil servants in Mempawah Regency with a total sample of 156 people. The data analysis technique used is multiple linear regression analysis, multiple correlation coefficient (R), coefficient of determination (R2), simultaneous test (F test) and partial test (t test). The results showed a multiple linear regression equation, namely: Y = 4.296 + 0.563 X1 + 0.249 X2 + 0.367 X3. The results of the multiple correlation coefficient show an R value of 0.784, meaning that the variables of e-wallet usage, financial literacy and lifestyle on financial management have a strong relationship. The results of the coefficient of determination R2 show that the contribution of the variables of e-wallet usage, financial literacy and lifestyle in influencing the ups and downs of financial management of Female Civil Servants in Mempawah Regency is 74.7% while the remaining 25.3% is explained by other variables outside the regression model. The results of the simultaneous test (F test) in this study showed an Fcount value of 7.183&gt; 2.66 Ftable. Thus it can be concluded that the use of e-wallets, financial literacy and lifestyle on financial management simultaneously affect the dependent variable, namely financial management. The results of the partial test (t test) on the e-wallet usage variable show a tcount value of 3.811&gt; 1.975 t table, meaning that there is a partially significant influence between the relationship with the use of e-wallets on financial management, while the financial literacy variable shows a tcount value of 2.581&gt; 1.975 t table, meaning that there is a partially significant influence between the relationship with financial literacy on financial management and finally the lifestyle variable shows a tcount value of 3.466&gt; 1.975 t table, meaning that there is a partially significant influence between the relationship with lifestyle on financial management.</p> 2024-06-30T15:57:59+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5773 The Effect Of Non-Physical Work Environment And Workload On Job Satisfaction Mediated By Reward At Pt Module Intracs Yasatama Cikarang 2024-07-06T09:14:28+00:00 Sri Wahyuningsih asih.chandra@gmail.com Fitri Rezeki fitri_rezeki@pelitabangsa.ac.id Retno Purwani Setyaningrum retno.purwani.setyaningrum@pelitabangsa.ac.id <p><em>This study aims to determine The Effect of Non-Physical Work Environment and Workload on Job Satisfaction Mediated by Reward at PT Module Intracs Yasatama Cikarang. Respondents of this study were 90 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that </em>1. Non-Physical Work Environment has no effect on Job Satisfaction, 2. Workload has no effect on Job Satisfaction, 3. Reward affects Job Satisfaction, 4. Non-Physical Work Environment has no effect on Reward, 5. Workload affects Reward, 6. Reward as a mediating variable has a role in strengthening the effect of Non-Physical Work Environment on Job Satisfaction although it cannot be said to have a significant effect, 7. Reward as a mediating variable has a role in strengthening the effect of Workload on Job Satisfaction.</p> 2024-07-06T00:00:00+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5791 The Influence Of Burnout And Emotional Intelligence On Job Satisfaction With Job Stress As Mediation At Pratama Isykarima Clinic Cikarang 2024-07-06T10:35:13+00:00 Siti Latifah ismisitilatifah@gmail.com Preatmi Nurastuti preatminurastuti@gmail.com Billy Josef Anis billyjosef@pelitabangsa.ac.id <p><em>This study aims to determine The Influence Of Burnout And Emotional Intelligence On Job Satisfaction With Job Stress As Mediation At Pratama Isykarima Clinic Cikarang. Respondents of this study were 57 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that </em><em>1. Burnout affects Job Satisfaction, 2. Emotional Intelligence has no effect on Job Satisfaction, 3. Job Stress has no effect on Job, 4. Burnout affects Job Stress, 5. Emotional Intelligence affects Job Stress, 6. Job Stress as a mediating variable has a role in weakening the effect of Burnout on Job Satisfaction, 7. Job Stress as a mediating variable has a role in weakening the effect of Emotional Intelligence on Job Satisfaction.</em></p> 2024-07-06T10:35:12+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5838 The Influence Of Work Discipline And Work Motivation On Job Satisfaction With Employee Performance As Mediation At PT. Jagat Sejahtera Abadi Kota Bekasi 2024-07-06T11:46:01+00:00 Dodi Rustandi inidodiemail@gmail.com Anna Wulandari anna.wulandari@pelitabangsa.ac.id Sarwo Edy sarwoedy@pelitabangsa.ac.id <p><em>This study aims to determine The Influence Of Work Discipline And Work Motivation On Job Satisfaction With Employee Performance As Mediation At PT. Jagat Sejahtera Abadi Kota Bekasi. Respondents of this study were 54 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that 1. There is a significant effect of work discipline on employee performance</em></p> <p><em>Employees, 2. Work motivation has no significant effect on employee performance, 3.Employee performance has a significant effect on job satisfaction, 4. Work discipline has a significant effect on job satisfaction, 5. Work motivation has no significant effect on employee performance, 6. Work discipline has a significant effect on job satisfaction through employee performance, 7. Work motivation has no significant effect on job satisfaction through employee performance.</em></p> 2024-07-06T11:46:01+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5839 The Influence Of Transformational Leadership Style And Work Motivation On Teacher Performance Mediated By Work Discipline On Teachers Of MTs Al-Fathimiyah Karawang 2024-07-06T11:48:49+00:00 Ai Revi Resmiati airevi61@gmail.com Supriyanto Supriyanto supriyanto@pelitabangsa.ac.id Taufiq Rachman tfqman@gmail.com <p><em>This study aims to determine The Influence Of Transformational Leadership Style And Work Motivation On Teacher Performance Mediated By Work Discipline On Teachers Of Mts Al-Fathimiyah Karawang. Respondents of this study were 30 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that </em><em>1. Transformational Leadership Style has no effect on Teacher Performance, 2. Work Motivation has a positive and significant effect on Teacher Performance, 3. Discipline has a positive and significant effect on Teacher Performance, 4. Transformational Leadership style has a positive and significant effect on Discipline, 5. Work Motivation has no effect on Discipline, 6. Transformational Leadership Style has a positive and significant effect on Work Performance mediated by Discipline, 7.&nbsp;&nbsp;&nbsp; Work Motivation has no effect on Work Performance mediated by Discipline.</em></p> 2024-07-06T11:48:48+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5840 The Effect of Charismatic Leadership and Motivation on Employee Performance Mediated by Work Discipline at PT. Payung Indonesia Kuat 2024-07-06T13:11:49+00:00 Engkus Kusnadi engkusnadi927@gmail.com Anna Wulandari anna.wulandari@pelitabangsa.ac.id Sarwo Edy sarwoedy@pelitabangsa.ac.id <p><em>This study aims to determine The Effect of Charismatic Leadership and Motivation on Employee Performance Mediated by Work Discipline at PT. Payung Indonesia Kuat, Bekasi City. Respondents of this study were 60 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that 1. Charismatic leadership has a positive and significant effect on work discipline, 2. Motivation has a positive and significant effect on work discipline, 3.</em>&nbsp;<em>Work discipline has a positive and significant effect on employee performance, 4. Charismatic leadership has a positive and significant effect on employee performance, 5. Motivation has a positive and significant effect on employee performance, 6. Charismatic leadership has a positive and significant effect on employee performance through work discipline, 7. Motivation has a positive and significant effect on employee performance through work discipline.</em></p> 2024-07-06T13:11:48+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5865 The Influence Of The Recruitment And Selection Process On Employee Work Quality Mediated By Competence At PT Arjuna Sejahtera Bersama 2024-07-06T13:16:31+00:00 Mawan Mawan sarwoedy@pelitabangsa.ac.id Anna Wulandari sarwoedy@pelitabangsa.ac.id Sarwo Edy sarwoedy@pelitabangsa.ac.id <p><em>This study aims to determine The Influence Of The Recruitment And Selection Process On Employee Work Quality With Competence as Mediation At PT Arjuna Sejahtera Bersama. Respondents of this study were 70 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that </em><em>1. Recruitment Process has no significant effect on competence, 2. Selection process has a &nbsp;significant effect on competence, 3. Recruitment Process has no significant effect on employee work quality, 4. Selection process has a &nbsp;significant effect on employee work quality, 5. Competence has a &nbsp;significant effect on employee work quality.</em></p> 2024-07-06T13:16:30+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6031 The Influence Of Price And Service Quality On Purchasing Decisions For Cafe Goela Gelato In Pontianak City 2024-07-06T14:09:17+00:00 Nurul Paujiah 201310058@unmuhpnk.ac.id Sukardi Sukardi sukardi@unmupnk.ac.id <p>This research aims to find out whether there is a relationship between price and service quality. With a positive data collection strategy and a sample size of 100 participants, this research applies associative methodology. Participants must be residents of Pontianak City, aged 17–50 years. Statistical methods used in the analysis include: multiple linear regression, correlation and determination coefficients, simultaneous testing (F test), and partial testing (t test). The data are linear, normally distributed, and show no signs of multicollinearity; these findings were confirmed by standard assumption tests. These variables have a strong relationship with each other, shown by a correlation value of 0.785. Based on the coefficient of determination (R2), the variables included in this study contributed 62% to purchasing decisions, while the remaining 38% was influenced by other factors that could not be explained. Initial research shows that price has no significant effect on purchasing decisions. On the other hand, service quality has a significant influence on purchasing decisions.</p> 2024-07-06T14:09:16+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6045 The Effect of Return On Equity, Debt To Equity Ratio And Current Ratio On Stock Returns With Inflation As A Moderating Variable In The Property & Real Estate Sector For The Period 2020-2022 2024-07-06T14:25:31+00:00 Fienda Putri 201310026@unmuhpnk.ac.id Heni Safitri heni.safitri@unmuhpnk.ac.id <p>This research aims to determine whether there is a relationship between return on equity, debt to equity, and the current ratio of stock returns with inflation as a moderating variable. With a positive data collection strategy and a sample size of 70 companies in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The statistical methods used in the analysis include: SEMP-PLS test, inner model test, and hypothesis test. Which shows the results that the variables ROE, DER, and CR have a negative and significant effect on stock returns, while the inflation variable cannot influence ROE, DER, and CR on stock returns in the property and real estate sector for the 2020-2023 period.</p> 2024-07-06T14:25:30+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6093 The Effect Of Audit Committee Characteristics On Earnings Management: A Case Study Of Non-Financial Bumn Companies In Indonesia For The Period 2018-2022 2024-07-06T14:42:20+00:00 Vania Amanda vaniaandi22@gmail.com Fajar Gustiawaty fajargd@yahoo.com Retno Yuni Nur Susilowati retnoyunings@gmail.com Ade Widiyanti ade.widiyanti@feb.unila.ac.id <p>This study aims to further investigate the effect of audit committee characteristics on earnings management practices, as measured by earnings management, in non-financial state-owned companies. This research uses quantitative methodology and data sources are obtained from secondary data. This analysis technique uses multiple regression analysis techniques, classical assumption tests and hypothesis testing, the data observations used in this study were 55. The findings of this study indicate the results of the study that audit committee activity has no significant effect on earnings management so that H1 is not supported, the audit committee size variable shows the results of a significant negative effect on earnings management so that H2 is supported, In line with H1, audit committee competence has no significant effect on earnings management so that H3 is not supported<em>. </em></p> 2024-07-06T14:42:18+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6032 Analysing The Adoption Of Artificial Intelligence In Audit Practice 2024-07-09T02:48:31+00:00 Baiq Wahyuni Damayanti baiqayu413@gmail.com Bambang Bambang bambang@gmail.com <p>AI adoption until now has not been maximized by academics and audit practitioners due to many limitations, especially at Mataram University. This research then aims to find out the views of audit lecturers on AI adoption and how the level of AI adoption at Mataram University. This research is a descriptive qualitative research using subject data types and primary data sources. The data collection technique used was a structured interview with audit lecturers at Mataram University. Data analysis techniques consist of data reduction, data presentation, and conclusions which then uses data triangulation to increase data validity. The results showed that the adoption of AI in the view of audit lecturers at Mataram University is very important with regard to the progress of the times and expectations for quality audits. Then related to the level of AI adoption in audit practices at the University of Mataram, it was found that there has not been massive adoption, so in the future it is expected to be adopted selectively in order to produce quality audit processes and results and go hand in hand with technological advances. The recommendations offered then are HR training and commitment and consistency in AI adoption in audit practices at Mataram University.</p> 2024-07-09T02:48:30+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5961 Analysis Of The Effectiveness And Efficiency Of The Internal Control System For The Supply Of Medicines In Public Hospitals Sinar Husni 2024-07-09T11:48:12+00:00 Cyntia Amelia Siregar cyntiaamekiasiregar15@gmail.com Yenni Samri Juliati Nasution yenni.samri@uinsu.ac.id Nurwani Nurwani nurwani@uinsu.ac.id <p><em>The internal control system will help hospitals minimize risks arising from medicine supplies, such as damage, loss, theft and shortages of supplies which can disrupt hospital service activities in terms of medicine availability. The aim of this research is to analyze the internal control system for medicine supplies at the Sinar Husni General Hospital. This research approach is descriptive using qualitative data types. Data collection methods were carried out by interviews and literature studies. The research subjects were the pharmacist in charge and pharmacy warehouse assistant at Sinar Husni General Hospital. The results of the research show that the internal control system for medicine supplies at Sinar Husni General Hospital has not been implemented effectively and efficiently so it is not in accordance with the objectives of internal control. This is proven by the existence of control elements that have not been implemented optimally, namely the risk assessment element, control activities, and information and communication.</em></p> 2024-07-09T09:31:15+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6030 The Influence Of Earnings Per Share, Return On Equity, Return On Assets, And Net Profit Margin On Financial Distress In The Consumer Cyclicals Sector On The Indonesian Stock Exchange 2024-07-09T10:00:22+00:00 Rizki Ary Mujianto 20131023@unmuhpnk.ac.id Dedi Hariyanto dedi.hariyanto@unmuhpnk.ac.id <p>This research aims to determine the effect of EPS, ROE, ROA, and NPM on Financial Distress in the consumer Cyclicals sector for the 2020-2022 period. The population used in this research is the cyclical consumer sector on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This type of research is quantitative. Using secondary data and purposive sampling techniques using SPSS 24. The research results show that EPS, ROE, ROA and NPM simultaneously do not have a significant influence on financial distress in cyclical consumer deposits on the Indonesia Stock Exchange (BEI) for the 2020-2022 period.</p> 2024-07-09T10:00:20+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5759 The Impact Of Open Innovation And Knowledge Management On Sme Performance In Yogyakarta 2024-07-09T11:00:50+00:00 Reza Edwin Akbar rezaedbar@gmail.com Arif Hartono arif.hartono@uii.ac.id <p>This research examines the impact of knowledge management, open innovation, and innovation capabilities on the performance of SMEs in the Special Region of Yogyakarta. Although previous studies on open innovation in the Indonesian context have been conducted, specific results from this region still need to be included, and certain variables related to performance improvement in SMEs still need to be explored. Therefore, this study seeks to address these gaps, with 202 respondents contributing to the research. Data analysis was conducted using SPSS and PLS-SEM with the SmartPLS tool. The findings indicate that the variables of knowledge management, open innovation, and innovation capabilities have a positive impact on SME performance. This research aims to enrich the literature on open innovation and SME performance. The study also provides valuable insights for business practitioners and stakeholders on how to implement these variables to enhance business or company performance.</p> 2024-07-09T11:00:48+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5335 The Influence Of Marketing Mix (7PS) To Customer Satisfaction Customer Loyalty And Customer Retention At Coffeshop 2024-07-10T07:15:29+00:00 Tasya Rachmadhini Fajrin tasya_rachmadhini@sbm-itb.ac.id Atik Aprianingsih atik.apri@sbm-itb.ac.id <p><span lang="EN-US">This study delves into Indonesia's coffee shop industry, investigating the interplay between the 7P Marketing Mix elements and customer satisfaction, loyalty, and retention. Leveraging a quantitative methodology, data was gathered from Google form &nbsp;to construct a Structural Equation Modeling (SEM) analysis. The findings underscore the significant impact of price, people, process, and physical evidence on customer satisfaction, while revealing that product, place, and promotion exhibit nuanced effects within this context. Importantly, the research confirms the robust relationship between customer satisfaction and loyalty, elucidating the pivotal role of loyal customers in bolstering sustained retention. This comprehensive analysis sheds light on strategies imperative for businesses within the competitive Indonesian coffee market, emphasizing the need to prioritize customer satisfaction and loyalty to ensure enduring success.</span></p> 2024-07-10T07:15:27+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6304 Budget Refocusing And Reallocation Strategies: Rescuing Indonesia's Tourism Sector Amid The COVID-19 Pandemic 2024-07-10T07:32:07+00:00 Andy Mulyana mulyana@ecampus.ut.ac.id Nadhira Hardiana nadhirahardiana@ecampus.ut.ac.id Noorina Hartati orin@ecampus.ut.ac.id Ni Wayan Marsha Satyarini wayanmarsha@ecampus.ut.ac.id <p>The COVID-19 pandemic has forced the Indonesian Government to refocus and reallocate the budget to overcome the economic and social impacts that have arisen. The tourism sector is one of the most affected sectors, so it requires special attention in budget allocation policies. This research aims to analyze the phenomenon of budget refocusing and reallocation in the tourism sector and the challenges faced in its implementation. Using a qualitative approach with a case study method, this research collected data from in-depth interviews with key stakeholders in the tourism sector, as well as documentation from various secondary sources. Data analysis was carried out using the interactive analysis model from Miles and Huberman, which consists of three main components: data display, data reduction, and conclusion drawing/verification. The research results show that the refocusing and reallocation of budgets implemented by regional governments, especially in the Special Region of Yogyakarta (DIY), has had a significant impact in supporting the tourism sector. However, challenges remain, including the need for innovation according to current tourism trends, hygienic tourism infrastructure and facilities, as well as improving tourism information and promotion networks. By using the Resource Based View (RBV) and Actor-Network Theory (ANT) approaches, this research provides insight into how resources and interactions between actors can be utilized to achieve competitive advantage and maintain sustainable performance in the tourism sector. This research also provides policy recommendations that can be implemented to support the recovery and sustainability of the tourism sector in the future.</p> 2024-07-10T07:32:05+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6020 Impact Of Business Cycle And Revenue Diversification On Capital Buffer And Bank Risk: Empirical Studies From Asean Countries 2024-07-10T08:27:46+00:00 Muhammad Ridho Sahputra ridhosahputra05@gmail.com Mohamad Adam mr_adam2406@yahoo.com Muizzuddin Muizzuddin muizzudin@unsri.ac.id Isnurhadi Isnurhadi isnurhadi@unsri.ac.id <p><em>The purpose of this research is to examine how business cycle and income diversification affect on capital buffer and banking risk in ASEAN from 2020 to 2022. The samples used in this research were 93 banks taken using purposive sampling techniques in the Philippines, Indonesia, Malaysia, Singapore, Thailand, and Vietnam. By using 2-SLS on panel data to analyze the data in the model being built. This research found that when the economy is in a contraction phase, banks will increase capital buffers. Then, </em><em>if the bank’s revenue streams become more diversified, this could potentially weaken its capital buffer reserves and decrease risk levels in the banking sector. Meanwhile, expansionary business cycles and revenue diversification provide in reducing bank risk to encourage economic growth. In addition, the correlation between the level adjustment of capital buffer and bank risk confirms a positive impact.</em></p> 2024-07-10T08:27:44+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5664 The Effect Of Transformational Leadership And Green Human Resources Management On Competitive Advantage Mediated By Self-Efficacy And Employee Loyalty 2024-07-10T08:45:43+00:00 Cut Andriani Zulkarnain andrianicut2@gmail.com Retno Purwani Setyaningrum retno.purwani.setyaningrum@pelitabangsa.ac.id Anna Wulandari anna.wulandari@pelitabangsa.ac.id <p>This study aims to determine the effect of Transformational Leadership and Green Human Resources Management on Competitive Advantage mediated by Self-Efficacy and Employee Loyalty at Fnb Companies in Bekasi Regency. Respondents of this study were 96 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that (1) Transformational Leadership affects Competitive Advantage in Food and Beverage Companies in Bekasi Regency, (2) Green Human Resources Management has no effect on Competitive Advantage in Food and Beverage Companies in Bekasi Regency, (3) Transformational Leadership affects Employee Loyalty in Food and Beverage Companies in Bekasi Regency, (4) Green Human Resources Management affects Self-Efficacy in Food and Beverage Companies in Bekasi Regency, (5) Self-Efficacy affects Competitive Advantage in Food and Beverage Companies in Bekasi Regency, (6) Employee Loyalty affects Competitive Advantage at Food and Beverage Companies in Bekasi Regency, (7) Self-Efficacy affects Employee Loyalty at Food and Beverage Companies in Bekasi Regency, (8) Employee Loyalty as a mediating variable has a role in weakening the effect of Transformational Leadership on Competitive Advantage at Food and Beverage Companies in Bekasi Regency, (9) Self-Efficacy as a mediating variable has a role in strengthening the effect of Green Human Resources Management on Competitive Advantage at Food and Beverage Companies in Bekasi Regency.</p> 2024-07-10T08:45:41+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5691 Comparative Analysis Of Financial Performance Of Conventional Banking In Asean 2024-07-10T08:58:30+00:00 Andria Putri Novita Erwanda andriap966@gmail.com Idah Zuhroh idah@umm.ac.id Eris Tri Kurniawati eriskurniawati81@gmail.com <p><em>ASEAN is a combination of 10 countries in Southeast Asia. Each ASEAN member country has a different banking system, but all are dominated by conventional banks which have an important role in the region's economic growth. This research aims to identify the influence of the NPL, CAR, and BOPO variables partially and simultaneously on ROA on the financial performance of conventional banking in ASEAN. Apart from that, this research also aims to compare differences in regulatory structures to identify the strengths and weaknesses of banks that show strong financial performance in facing challenges and to assist in evaluating systematic risks that may arise from the banking sector in ASEAN countries. The method used in the research is a quantitative method with a comparative or comparing approach, and the data was analyzed through a panel test using Eviews 12 software. The results of the hypothesis test showed that simultaneously, the three variables (NPL, CAR, and BOPO) significantly influence banking profitability in ASEAN (Indonesia, Malaysia, Singapore, and Vietnam).</em></p> 2024-07-10T08:58:28+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5658 Analysis of Hospital Efficiency and Implications for Financial Performance 2024-07-10T09:17:39+00:00 Yani Anjani yani22001@mail.unpad.ac.id Tetet Fitrijanti yani22001@mail.unpad.ac.id Resi Ariyasa Qadri yani22001@mail.unpad.ac.id <p>Effective financial performance can have a positive impact on hospital efficiency. When hospitals have good financial performance, they are able to optimize resource management, increase revenue, and reduce operating costs. The objective of this study is to analyze Dr. Kariadi Hospital's efficiency from 2018 to 2022 using a financial ratio analysis approach based on PER-24 of 2018 and examine its implications for financial performance. This study employs secondary data in the form of financial statement data from RSUP Dr. Kariadi Semarang, spanning from 2018 to 2022. The data was evaluated by computing eight financial performance metrics. The results suggest that RSUP is efficient based on several indicators, including the current ratio, collection period, fixed asset turnover, and POBO ratio. While inventory turnover is a good indicator, the return on assets (ROA) is only moderate. However, the cash ratio and return on equity (ROE) still need improvement. As a strategic measure, it is recommended to focus on improving the cash ratio and return on equity (ROE) indicators in order to enhance the efficiency and financial performance of Dr. Kariadi Hospital Semarang in the upcoming period.</p> 2024-07-10T09:17:38+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5515 The Influence Of Technology Orientation On Performance Is Mediated By Innovation In MSMES Results From Melinjo Processing In Menes Banten 2024-07-10T09:27:48+00:00 M. Fadhli Nursal fadhli.nursal@dsn.ubharajaya.ac.id Maidani Maidani maidani@dsn.ubharajaya.ac.id Chistophorus Indra Wahyu Putra indrahatibie@gmail.com <p>This study analyzes the role of mediation of innovation in the influence of, technological orientation on the performance of MSMEs melinjo in the village of Menes Pandeglang, Banten. This research uses quantitative methods and statistical analysis tools in the form of smartpls 4.0. This study used a sampling technique in the form of accidental sampling as many as 90&nbsp; entrepreneurs who processed melinjo. The results of this study found that there was an mediating of innovation on influence of technology orientation on performance of MSMEs melinjo in the village of Menes Pandeglang, Banten. Other results explain that the no influence of technology orientation on performance in direct effect. This research focuses on the role of performance of MSMEs processed melinjo. In addition, the focus of this research is on the village of Menes, which is one of the villages in Pandegelang, Banten. The novelty in this study is that apart from the object of research, it is also a research model that has never been studied before.</p> 2024-07-10T09:27:46+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5509 Proposed Methodology For Indonesian State-Owned Enterprises To Conduct Corporate Spin-Off 2024-07-10T09:41:30+00:00 Adrian Pasca adrianpasca99@gmail.com Dermawan Wibisono dwibisono@sbm-itb.ac.id Ima Fatima ima.fatima@sbm-itb.ac.id Taufik Faturohman taufik.f@sbm-itb.ac.id Herry Hudrasyah herryhud@sbm-itb.ac.id Alpha Pudjono alpha_nur@sbm-itb.ac.id <p>This research addresses the absence of a formal framework for compliance with corporate spin-offs within Indonesian state-owned enterprises (SOEs). Focusing on a real issue within a state-owned aviation company, the study proposes a comprehensive methodology for SOEs to navigate spin-offs, ensuring adherence to regulatory requirements. By collecting and interpreting relevant regulations and conducting interviews where guidelines are unclear, the research establishes detailed flowcharts outlining the step-by-step procedure. The suggested solution involves following these flowcharts, considering five critical aspects, including government regulation and business law, to successfully implement spin-offs. It is important to note that the proposed methodology is specific to Indonesian state-owned enterprises and is based on government regulations as of November 2023. Users should adapt the methodology in case of regulatory amendments or new compliance-related issues. The research, however, focuses solely on the steps leading to the commencement of new entity operations and does not extend beyond this phase.</p> 2024-07-10T09:41:28+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5438 Expectancy Theory As A Determination Of Net Promoter Score (Nps): Increasing The NPS Value Of Services 2024-07-10T09:46:57+00:00 Yosie William Iroth yosiewilliamiroth01@gmail.com Judith Sinaga yosiewilliamiroth01@gmail.com <p>The wave of digital transformation had been boosted and accelerated by the pandemic, but whether or not this opportunity is leveraged by the industry especially the financial service industry remains a big question. The question around which aspect of digital transformation would best impact the industry is another challenge. In the discussion of reputation management, the customer aspect is a critical factor, thus the question of whether or not the customer perceived the benefit or accepted the digital transformation also need to be discover. Let’s go back to the financial service industry which is the focus on this research, are the services provided by financial service company had fulfilled their expectation and thus would result in a higher Net Promoter score for the company. This research uncover that providing digital services is not enough when it comes to NPS it requires understanding of the customer hopes and acting upon it.</p> 2024-07-10T09:46:55+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5767 The Influence Of Employee Work Stress And Employee Compensation On Turnover Intention Mediated By Job Satisfaction 2024-07-14T01:53:04+00:00 Yanto Yanto yto2982@gmail.com Retno Purwani Setyaningrum retno.purwani.setyaningrum@pelitabangsa.ac.id Sunita Dasman sunita.dasman@pelitabangsa.ac.id <p>The study aimed to test a research model that states that the effect of Employee Work Stress and Employee Compensation on Turnover Intention is mediated by Job Satisfaction at PT. Monokem Surya Karawang. This study used a quantitative approach. The respondents of this study were employees of PT Monokem Surya Karawang. Sampling in this study was carried out using Probability Sampling, and sampling was carried out using the Simple Random Sampling method. Sample data collection is carried out by distributing questionnaires through Google Forms. The research analysis used is a structural model processed by SMART-PLS 3.0 software. This study shows that Employee Work Stress has a negative and significant effect on Turnover Intention, Employee Work Stress has a positive and significant effect on Job Satisfaction, Employee Work Stress has a negative and insignificant effect on Turnover Intention even though Job Satisfaction has mediated it, Job Satisfaction has a negative and insignificant effect on Turnover Intention, Employee Compensation has a negative and insignificant effect on Turnover Intention, Employee Compensation has a positive and significant effect on Job Satisfaction, Employee Compensation has a negative and insignificant effect on Turnover Intention even though it has been mediated by Job Satisfaction.</p> 2024-07-14T01:53:02+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6046 Implementation Of Green Accounting To Achieve Sustainable Development 2024-07-14T01:54:53+00:00 Putri Kadek Goldina Puteri Dewi goldinaputeri@gmail.com <p>This study examines the implementation of green accounting and environmental issues in Sustainable Development. The population in this study is the hospitality industry in Bali. The research population is 157 hospitality industries in Bali. This study classified the entire population according to strata: beachfront hotels, city center hotels, and mountains. Determination of the sample size is done by calculating the proportional sample, which is determined by calculating 10% of the total population in each stratum and using purposive sampling. The number of samples in this study was 16 hotels. Respondents in this study were accountants and hotel leaders/managers. The data collection method used is a questionnaire analyzed through descriptive statistics. This study uses quantitative analysis with a survey design. The t-test data analysis shows that environmental cost awareness has a significant effect on sustainability development, environmental awareness has no significant effect on sustainability development, and environmental cost knowledge has a significant effect on sustainability development. As well as Based on the survey results and descriptive test data analysis per hotel strata, the highest average is in hotels with highland strata, with an average value of 4.29. This indicates that highland hotels have a robust nature conservation policy due to their involvement in mountainous areas, often areas vulnerable to environmental change.</p> 2024-07-14T01:54:52+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5800 Optimisation Of Ud Barokah Furniture Business Operations In Kalirejo Village, Sumbermalang District, Situbondo Regency 2024-07-14T02:10:24+00:00 Muhammad Muhjibul Ikhsan mmuhijibulikhsan@gmail.com Misbahul Munir mmunir67@gmail.com Siti Masroratin sitimasroratin12@gmail.comiii <p>Every company, be it industrial, trade or service companies, has the same goal, namely to obtain maximum profits. To achieve this goal, companies need to optimize their production results, because with optimal production results they will also obtain maximum profits. The UD Al Barokah Furniture Company processes or produces cupboards, couches, chairs, toilets, etc. By using several stages of the production process, such as felling wood, transporting wood, cutting wood, sawing, and refining wood to produce better and better wood. The research method used is a qualitative approach. Determining the data source uses a purposive sampling technique, while the data collection method uses observation, interviews and documentation methods. The data analysis method uses reduction, presentation and drawing conclusions. The data validity method uses source triangulation. The conclusions of this research are: (1) The way to optimize UD Al Barokah Furniture Business Operations is to increase capital by setting aside a small amount of profits obtained, without borrowing business capital from banks or other financial institutions. (2) Not being able to buy a generator when the electricity goes out, the process of making cupboards, cots, chairs, toilets and so on is not optimal, because some machines still use electricity. (3) When drying in the rainy season for drying wood using a shady place, when the electricity goes out, the process of making cupboards, couches, chairs, toilets and so on uses manual tools, and other supporting factors use raw materials mixed with teak wood and wood. milina</p> 2024-07-14T02:10:22+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5831 The Influence Of Advertisement Appeal, Product Quality, And Brand Equity On Head & Shoulders Shampoo Purchase Decision In Surabaya 2024-07-14T02:21:35+00:00 Herninda Dara Puspita Ayu rinda.dara123@gmail.com Nurhadi Nurhadi nurhadi.ab@upnjatim.ac.id <p>Purchasing decisions play an important role for companies as they impact profitability and business sustainability. This research aims to identify the influence of advertising appeal, product quality, and brand equity on the purchase decisions of Head &amp; Shoulders shampoo products in Surabaya. The population of this study consists of Head &amp; Shoulders shampoo users who have also watched the "Joe Taslim x Fadil Jaidi - Who Will Be the Next BA Head &amp; Shoulders?" advertisement and are aged between 15 and 64 in Surabaya. The research sample consists of 155 respondents selected using purposive sampling technique. Quantitative data presentation technique was employed. The research analysis uses multiple regression analysis. The research results show that advertising appeal, product quality, and brand equity have a significant effect on purchasing decisions of Head &amp; Shoulders shampoo in Surabaya.</p> 2024-07-14T02:21:32+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5876 Turnover Intention’s Employees Retail: The Role Performance And Work Engagment 2024-07-14T02:32:27+00:00 Alfriano Tri Maulino alfrianotrimaulino@gmail.com Alvin Eryandra alvineryandra@uhamka.ac.id <p>This study aims to determine the effect of employee performance and work engagement on turnover intention both partially and simultaneously at retail organization. This research uses a quantitative approach. The sampling used is accidental sampling through google form with a total of 496 respondents of retail organization employees. Employee performance measurement tools are measured by the Individual Work Performance Questionnaire (IWPQ) of 18 items. Work engagement is measured by the Utrecht Work Engagement Scale-9 (UWES-9) with a total of 9 items. Turnover intention was measured by Turnover Intention Scale (TII) by Mobley with 3 items. Data were processed using Jamovi 2.4 software with multiple linear regression models. Hypothesis testing results show that employee performance has no effect on turnover intention. While the work engagement variable has a negative effect on turnover intention. Simultaneously, employee performance and work engagement positively affect turnover intention by 6.7%.</p> 2024-07-14T02:32:25+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5919 The Analysis Of The Effect Of Population, Open Unemployment Rate, And Poverty As The Quality Of Human Resources In Bangkalan Regency 2024-07-14T02:42:43+00:00 Siti Charimah siticharimah02@gmail.com Ririt Iriani Sri Setiawati ririt.iriani.ep@upnjatim.ac.id <p>This research aims to analyze the influence of population size, open unemployment rate, and poverty on the quality of human resources as measured by the human development index indicator. The Central Statistics Agency provides secondary data for the period 2010-2022. Multiple linear regression analysis is the method used in this research with the help of the SPSS program. Based on research results, population size and poverty have a significant effect on the quality of human resources in Bangkalan Regency. Meanwhile, the open unemployment rate has no significant effect on the quality of human resources in Bangkalan Regency.</p> 2024-07-14T02:42:41+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5925 Analysis Of Factors Affecting Employment In Sidoarjo Regency 2024-07-14T09:23:18+00:00 Putri Kurniawati putrikurniawati2009@gmail.com Ririt Iriani Sri Setiawati ririt.iriani.ep@upnjatim.ac.id <p>Problems that occur in Indonesia that until now have not been resolved are related to labor absorption. The large number of job seekers who are not proportional to the number of available jobs makes unemployment increase. This study aims to analyze the factors that affect labor absorption in Sidoarjo Regency using three independent variables, namely economic growth, domestic investment, and district minimum wage. This research uses quantitative research methods with time series data over 15 years, starting from 2007 to 2021. The method used is multiple linear regression. The analysis tools used use IBM SPSS Statistics 25. The results showed that economic growth, domestic investment, and the district minimum wage together (simultaneously) had a significant influence on employment in Sidoarjo Regency.</p> 2024-07-14T09:23:16+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5966 Analysis Of The Cooperation Of PT Pindad Bumn Bussiness Group In Increasing Umkm Productivity 2024-07-14T16:04:01+00:00 Andes Pradana Kusumah andes21001@gmail.unpad.ac.id Sulaeman Rahman sulaeman.rahman@unpad.ac.id Siti Chaerani Djen Amar siti@gmail.com <p style="text-align: justify;">The purpose of this study is to determine the implementation of the operational cooperation program between PT Pindad Enjiniring Indonesia and PT Mikron Presisi Indonesia can increase the productivity of PT Mikron Presisi Indonesia. Knowing the supporting and inhibiting factors of the operational cooperation program between PT Mikron Presisi Indonesia and PT Pindad Enjiniring Indonesia. Then find out the impact of Operational Cooperation between PT Mikron Presisi Indonesia and PT Pindad Enjiniring Indonesia. This research uses qualitative methods with a descriptive approach. The process of data analysis in qualitative research is more focused during the process in the field along with data collection which includes data reduction, data presentation, and conclusion drawing/verification. The results showed that the operational cooperation carried out between PT.PEI and MSMEs, namely PT.MPI, has provided benefits and impacts for both parties, especially for PT.MPI. In this case, in addition, there are also supporting and inhibiting factors of operational cooperation between PT.PEI and PT.MPI. This research can provide new insights and knowledge for MSMEs and SOEs that will carry out operational cooperation. This study will look at the important things that need to be considered in conducting operational cooperation, supporting and inhibiting factors, and the benefits that can be obtained from operational cooperation. MSMEs and SOEs can use the results of this study to develop clearer schemes and rules regarding the operational cooperation mechanism that will be carried out, so that it can have a positive impact on both parties. Although the research provides an overview of the impacts resulting from operational cooperation between MSMEs and SOEs, the research has not highlighted and measured the level of effectiveness of the cooperation. Thus, research is needed in a longer period of time to see how the effectiveness of operational cooperation is carried out.</p> 2024-07-14T16:03:59+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5962 The Influence Of Social Media Marketing And Brand Engagement On Brand Awareness And Brand Image (Case Study On Brownis Ingsun Products On The Account @sorgumnesia.official) 2024-07-14T16:11:45+00:00 Cindy Clarissa Quenby cindycla12345@gmail.com Nurul Azizah nurulazizah.adbis@upnjatim.ac.id <p>Social Media Marketing and Brand Engagement have an important role for business which has an impact on Brand Awareness and Brand Image. This research aims to identify the influence of social media marketing and brand engagement on brand awareness and brand image (case study of the brownis ingsun product on the @sorgumnesia.official account). The population in this research are Instagram followers @sorgumnesia.officia and consumers who have purchased products from Sorgumnesia, namely "Brownis Ingsun". This research sample consisted of 120 respondents selected using purposive sampling technique. The data presentation technique used is quantitative. The data analysis technique uses multiple linear regression analysis. The results of this research show that Social Media Marketing partially has a significant effect on Brand Awareness, Brand Engagement partially has a significant effect on Brand Awareness, Social Media Marketing partially has no significant effect on Brand Image, Brand Engagement partially has a significant effect on Brand Image, and Brand Awareness partially has a significant effect on Brand Image. Then, Social Media Marketing and Brand Engagement simultaneously have a significant effect on Brand Awareness and Social Media Marketing and Brand Engagement simultaneously have a significant effect on the Brand Image of Brownis Ingsun Products on the @sorgumnesia.official account.</p> 2024-07-14T16:11:43+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5872 Analysis Of Factors Affecting Labour Absorption In South Sumatra Province 2008-2022 2024-07-14T16:20:40+00:00 Lisa Hermawati lisahermawati.iesp@gmail.com Andri Irawan andriirawan896@gmail.com <p>The research aimed to determine the influence of the Minimum Wage and Education Level on Labor Absorption in South Sumatra Province 2008-2022 partially and simultaneously. This research was quantitative in nature with secondary data obtained from BPS South Sumatra Province with total time series data for 15 years 2008-2022. The method used was multiple linear regression. The data processing process was carried out with the help of a computer application, namely the SPSS program.</p> <p>The independent variables in this research were Minimum Wage (X1) and Education Level (X2) then the dependent variable was Labor Absorption (Y). The research results showed that simultaneously the Minimum Wage (X1) and Education Level (X2) variables influenced the Labor Absorption (Y) of South Sumatra Province in 2008-2022. Meanwhile, partially the Minimum Wage variable (X1) had a positive and significant influence on the Labor Absorption (Y) of South Sumatra Province in 2008-2022, and the Minimum Wage variable (X2) had a positive and significant influence on the Labor Absorption (Y) of South Sumatra Province 2008-2022. The coefficient of determination showed that the contribution of the Minimum Wage (X1) and Education Level (X2) in South Sumatra Province was 98.2%, while the remaining 1.8% was caused by other factors not examined in this research model.</p> 2024-07-14T16:20:39+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5968 The Effect Of Company Characteristics On The Disclosure Of Sustainable Reports In LQ45 Companies 2024-07-14T16:25:50+00:00 Widarti Widarti Widartisuhaimi32@gmail.com Sari Mustika Widyastuti Widartisuhaimi32@gmail.com Triana Agustini Widartisuhaimi32@gmail.com Deva Jordhy Widartisuhaimi32@gmail.com <p><em>The aim of this research is to determine the influence of company characteristics as seen from company size, profitability and leverage on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange. This type of research uses associative research methods. The sample in this research was 42 LQ45 companies listed on the Indonesia Stock Exchange in 2018-2022 which were taken using the purposive sampling method. Based on the results of research on company size, profitability and leverage have a simultaneous effect on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange, while partially only profitability has an insignificant effect on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange.</em></p> 2024-07-14T16:25:48+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5963 The Role Of Internet Financial Reporting Elements In Mediating Systematic Risk And Debt Policy As An Effort To Increase Firm Value 2024-07-14T16:31:49+00:00 Benediktus Ardie Reho benediktusardiereho@gmail.com Sari Rahmadhani sari@stietotalwin.ac.id <p>This study aims to analyze the ability of Internet Financial Reporting (IFR) to mediate the relationship between debt policy and systematic risk to fixed values. The research data is companies that are in the order of LQ45 listed on the Indonesia Stock Exchange in 2018-2022. Analysis of the path with the lowest square partially shows the IFR element as a mediator. The test results show that debt policy is detrimental to fixed value and systematic risk has no effect on fixed value. Both debt and risk policies have a positive effect on IFR. The practical implication of the results of this study is that the role of IFR as a mediator occurs when the company has the completeness of IFR elements, namely content, technology, time feasibility, and convenience for users. The role of IFR is very important to be able to increase the value of the company by giving positive signals to investors who make decisions. Companies must pay attention to elements of technology and user support so that IFR can function optimally to increase firm value.</p> 2024-07-14T16:31:47+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5969 Influence Of It Affordance On Purchase Intention On Shopee Live Feature In Surabaya City 2024-07-14T16:36:01+00:00 Hannah Emmanuella Delia hannah.pelupessy@gmail.com Sonja Andarini sonja_andarini.adbis@upnjatim.ac.id <p>Purchase Intention on the shopee live feature. The population used is residents of Surabaya City with criteria determined before the study, therefore the sampling technique uses purposive sampling so that a sample of 100 respondents is obtained. Data analysis techniques use validity tests, reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, multiple linear regression analysis, hypothesis tests (F test and t test), which are processed with SPSS 27. The calculation results of the F test show a calculated F value of 44.613 and a table F value of 2.689 with a signification value of 0.001 &gt; 0.05, then the variables Visibility Affordance, Metavoicing Affordance, and Guidance Shopping Affordance simultaneously affect Purchase Intention. The result of the multiple linear regression calculation is Y = -0.746 + 0.107 X1 + 0.274 X2 + 0.577 X3 + e. Based on the results of this study proves that visibility affordance has no partial effect on purchase intention, metavoicing affordance has partial effect on purchase intention, guidance shopping affordance has partial effect on purchase intention.</p> 2024-07-14T16:35:59+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6006 The Effect Of Current Ratio, Debt To Assets Ratio, Total Assets Turnover, And Company Size On Company Value (Tobin's Q) In Coal Sub Sector Companies Listed On The Indonesia Stock Exchange Period 2018-2022 2024-07-14T16:44:02+00:00 Alfitaria Alfath Nuur alfitaria01@gmail.com Esi Fitriani Komara esi.fk@lecture.unjani.ac.id <p>This study aims to determine the effect of the current ratio, debt to assets ratio, total assets turnover, and company size on firm value (Tobin’s Q) in coal sub sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This study utilizes information from financial reports listed on the IDX, with a quantitative approach. The type of data used is secondary data with a population of 31 coal sub sector companies and samples were acquired from upwards of 16 companies utilizing the purposive sampling method. The data analysis technique was done utilizing panel data regression. The results of this study show that current ratio and company size have a positive effect on firm value (Tobin’s Q), while debt to assets ratio and total assets turnover have an effect on firm value (Tobin’s Q).</p> 2024-07-14T16:44:00+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6016 The Influence Of Work Discipline, Work Motivation, And Work Environment On Employee Performance At UD. Karya Jati 2024-07-14T16:46:09+00:00 Ridwan Mahmud ridwanmahmud029@gmail.com Budi Prabowo bprabowo621@gmail.com <p><em>This study is used to test the influence of Work Discipline, Work Motivation, and Work Environment on Employee Performance at UD. Karya Jati. The method used is a quantitative method using primary and secondary data. The number of samples in this study is 48 respondents. Data were analyzed using SPSS software, and the analysis conducted includes validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. The research results show that (1) simultaneously, work discipline, work motivation, and work environment have a positive and significant effect on employee performance with a significance of 0.001 &lt; 0.05. Partially, (2) work discipline has a positive and significant effect on employee performance with a significance of 0.014 &lt; 0.05, (3) work motivation does not have a significant effect on employee performance with a significance of 0.106 &gt; 0.05, and (4) work environment has a positive and significant effect on employee performance with a significance of 0.003 &lt; 0.05. Based on research findings, it is recommended that UD. Karya Jati implement stricter sanctions against employees who violate industry regulations. Not only that, increasing employee motivation, such as by providing social security benefits, and paying more attention to workplace safety and comfort with the aim of improving their performance.</em></p> 2024-07-14T16:46:06+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6019 Empirical Evidence For Sharia Financial Literacy Levels In Muslim Communities: 3T Region, Sorong, Southwest Papua 2024-07-14T16:53:06+00:00 Nurul Hidayah nurulhidayah@um-sorong.ac.id Nurhani Nurhani nurhani.ak07@gmail.com Wisang Candra Bintari wisangcandra@um-sorong.ac.id Nugroho Dwi Prihandoko nugrohodwi058@gmail.Com Mitta Muthia Wangsi mithamuthia@gmail.com <p>Financial inclusion is positively correlated with public financial literacy, according previous literatures. National Survey of Financial Literacy and Inclusion explained that Sorong City, as one of Indonesia's 3T (Underprivileged, Frontier, and Outermost) regions, has very low sharia financial literacy, this could hinder the expansion of local sharia financial institutions. This research aims to evaluate the level of sharia financial literacy level by evaluating 5 aspects: fundamental understanding of sharia finance (FUSF), sharia insurance (SI), sharia capital market investment (ICM), sharia savings and financing (SFS), and sharia financial ethics (SFE). 100 Muslims of working age that take part in sharia financial inclusion meet the sample criteria. By using descriptive statistical analysis, the result of overall avarage score is 67%, indicates that the Muslim community in Sorong has a medium level (60-79%) sharia financial literacy, according to Chen and Volpe (1988) model. A closer look results that the medium level of literacy for the FUSF, SFS, and SFE aspects by 60%, 64%, and 73%, respectively; the high level is SI aspect by 81%, and the low level is ICM aspect by 59%. This explains why achieving sustainability in sharia financial industry still requires significant efforts to create highly financially literate society.</p> 2024-07-14T16:53:04+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6040 The Role Of Finance Performance In Moderating The Effect Of Erm, Corporate Governance, CSR, And Sustainability Report On Firm Value 2024-07-14T16:57:28+00:00 Melindah Seviona melindahseviona5587@gmail.com Tantina Haryati melindahseviona5587@gmail.com <p>This study was conducted with the aim of knowing the role of finance performance in moderating the Effect of ERM, Corporate Governance, CSR, and Sustainability Report on Firm Value. This study uses a population of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. This type of research is explanatory research with a quantitative approach. The data used is secondary data in the form of annual reports. The sampling method used was purposive sampling, which resulted in 48 manufacturing sector companies as research samples based on predetermined criteria. The analysis technique used is Partial Least Square (PLS) with the help of the Smart-PLS program. The results showed that ERM and CG have a positive and significant influence on firm value. However, CSR and SR do not have a significant influence on firm value. On the other side, finance performance is not able to moderate ERM, CSR and SR on firm value, but finance performance is able to moderate CG.</p> 2024-07-14T16:57:26+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5741 Analysis Of Consumptive Behavior Factors (Case Study Of Generation Z In Palembang City) 2024-07-14T17:04:03+00:00 Nuri Annisa Fitri ukhtinuriaf@gmail.com Hisbullah Basri hisbullahbasri@gmail.com Sinta Sinta baesinta47@gmail.com <p>This research aims to find out what factors most influence consumer behavior in generation Z. There are 4 indicators that influence consumer behavior, namely cultural factors, social factors, personal factors and psychological factors. Each of these indicators has sub-indicators, such as Cultural Factors with sub-indicators in the form of culture and sub-culture. Social factors in the form of reference groups, family and role/status. Personal factors in the form of lifestyle and personality. Psychological factors in the form of learning and beliefs. This research uses quantitative methods with survey techniques. The sample in this study was 203 people. The data collection technique uses a questionnaire distributed online via Google Form. The questionnaire consists of 40 statement questions and 2 essay questions. The measurement scale in this study uses a Likert scale. The research instrument will be tested using validity and reality tests via the SPSS application. The results of this research show that the lowest factor is the social factor amounted to 33.28%. Psychological factors amounted to 39.165%, personal factors amounted to 41.4%. Meanwhile, the highest factor is the cultural factor amounted to 41.585%. The results of this study show that cultural factors that most influence the consumer behavior of generation Z.</p> 2024-07-14T17:04:01+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5609 The Influence Of The Accounting Information System And Internal Control On Receivables At PT. Sucofindo Bengkulu Branch 2024-07-16T06:49:15+00:00 Dwi Seprianty Marunduri dwiseftymarunduri@gmail.com Iwin Arnova iwinarnova89@gmail.com Helmi Herawati helmiherwati77@gmail.com <p>Basically, trade receivables have become part of a company's business processes. However, the difference is the way each company manages its receivables. Managing receivables of course requires several driving factors so that activities are carried out well, including the Accounting Information System and Internal Control. As will be presented in this research, we will find out how much influence the Accounting Information System and Internal Control has on the management of receivables at PT. Sucofindo Bengkulu Branch. One of the things that be attention namely the age of the receivables, where the maturity of the receivables will have the potential for the receivables to become uncollectible receivables. The method used in this research is a quantitative descriptive method, where the researcher describes the symptoms that occur from the data obtained and analyzes it to get an idea of ​​how influential the Accounting Information System and Internal Control is on Receivables at PT. Sucofindo Bengkulu Branch</p> 2024-07-16T06:49:11+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6081 Improving The Quality Of Public Services Based On The Marriage Management Information System (Simkah) At The Muara Enim District Religious Affairs Office 2024-07-16T07:07:44+00:00 Hardiyansyah Hardiyansyah dempo66@gmail.com Nurnianah Nurnianah nungnh28@gmil.com Ivan Batara ivanbatara20@gmail.com <p>The research entitled Improving the Quality of Public Services Based on Marriage Management Information Systems (SIMKAH) in the Religious Affairs Office of Muara Enim District aims to identify and analyze the Application of Marriage Management Information Systems (SIMKAH) and its improvement in the quality of public services at the Office of Religious Affairs in Muara Enim District. This study uses qualitative research methods based on theories/opinions according to experts and existing literature.The results of the research show that the quality of services provided through the application of online SIMKAH has increased, this can be seen from the results of interviews with informants regarding the application and methods of using SIMKAH and the advantages offered by SIMKAH through the use of digital media.</p> 2024-07-16T07:07:42+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6082 Analysis Of Health Service Use Of Hope Family Program Participants In Increasing The Work Effectiveness Of The Wanaraya Health Center, Kikim Barat District Lahat District 2024-07-16T07:56:37+00:00 Nisma Aprini nisma.aprini@gmail.com Suwanto Suwanto kangsuwanto@gmail.com Marko Ilpiyanto markoilpiyanto2020@gmail.com <p>The author conducted research with the aim of finding out how the Health Services Utilization of Participants in the Family Hope Program in the Work Area of the Wanaraya Health Center, West Kikim District, Lahat Regency. The type of research used by the author is a form of field research which is qualitative research. Data processing and analysis techniques using Data Reduction, Data Presentation and Verification and Conclusion Drawing. The results of the study explain that the Family Hope Program (PKH) is very helpful for underprivileged people in utilizing and using health facilities through the Wanaraya Health Center, West Kikim District, Lahat Regency. For people in the category of elderly, pregnant women and toddlers, they are required to check themselves regularly every month in the context of eradicating malnutrition/stunting at health service facilities, both direct health centers and posyandu-posyandu which are spread across 7 (seven) villages under the working area of the Wanaraya Health Center. Many people who use or take advantage of health services through the Family Hope Program (PKH), are more dominant in utilizing health service facilities for childbirth, while the use of other health service facilities is not dominant.</p> 2024-07-16T07:56:35+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6083 The Effect Of Financial Literacy And Income On Credit Taking Decisions With Financial Behavior As A Moderating Variable In Pontianak City MSMES 2024-07-16T08:40:04+00:00 Virani Mbere viranimbere@gmail.com Heni Safitri heni.safitri@unmuhpnk.ac.id <p><em>This study aims to examine how financial behavior affects the relationship between financial literacy, income, and lending decisions. This research was conducted on MSMEs in Pontianak City that were officially registered with the Pontianak City Office of Cooperatives, Micro, and Small Enterprises in 2023. The research method used was quantitative with descriptive analysis. To select the research sample, a purposive selection strategy was used with a total sample size of 150 MSMEs. Moderated Regression Analysis was used to test the moderating effect of financial behavior on the correlation between financial literacy, income, and loan decisions. The findings show that financial literacy has a favorable and large impact on credit decisions, while income has an adverse and large impact. In addition, financial literacy and income play an important role in determining lending decisions. The findings of the moderation test using MRA show that financial behavior can moderate the relationship between financial literacy and income on lending decisions. </em></p> 2024-07-16T08:40:02+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6088 The Influence Of Religiosity On Islamic Consumption Behavior Patterns At Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu 2024-07-16T08:43:33+00:00 Neneng Aspriyanti nenengaspriyanti@mail.uinfasbengkulu.ac.id Asnaini Asnaini Asnaini@mail.uinfasbengkulu.ac.id Herlina Yustati herlina.yustati@mail.uinfasbengkulu.ac.id <p><em>The aim of this research is to determine whether or not there is an influence of religiosity on Islamic consumption behavior patterns at Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu. This type of research is quantitative research with a regressional approach. The data collection techniques for this research are questionnaires and documentation. The data validity technique is testing the validity and reliability of the data. The data analysis techniques are normality test, homogeneity test, regression linearity test, data hypothesis test (t test), simple regression test, and coefficient of determination test (R<sup>2</sup>). The results of this research are that there is a significant influence between religiosity on Islamic consumption behavior patterns at Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu. This is known from the results of the hypothesis test which was carried out using a simple regression test. The calculation result was that the value b = 0,348 which means that every time variable X (religiosity) increases by one, the average of variable Y (Islamic consumption behavior) increases by 0,348. Likewise, the t count value obtained is 3,845 and the t table value is 1,668 so the &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;t count &gt; t table or 3,845 &gt; 1,668 so it can be concluded that H<sub>a</sub> is accepted and H<sub>0</sub> is rejected, which means that there is an influence of religiosity on Islamic consumption behavior patterns at Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu. Meanwhile, the calculation result of R Square (R<sup>2</sup>) is 0,625 which shows that there is an influence of religiosity on Islamic consumption behavior of 62,5%, while 37,5% is where Islamic consumption behavior is influenced by other variables not examined in this research. </em></p> 2024-07-16T08:43:30+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6095 Analysis Of Local Msme Development Strategy "Vis A Vis" The Development Of National Chain Minimarket Retail In Palembang City 2024-07-16T09:01:13+00:00 M. Iqbal m.iqbal_uin@radenfatah.ac.id Citra Pertiwi citrapertiwi_uin@radenfatah.ac.id Abubakar Sidik abubakar_uin@radenfatah.ac.id Yusiresita Pajaria yusiresita@radenfatah.ac.id <p>The phenomenon of the proliferation of National Chain Minimarket Retail Groups has become a scourge for local MSMEs in Indonesia. Although the government continues to provide space for local MSMEs through Permendagri No. 53/M-DAG/PER/12/2008 which requires the establishment of minimarkets to pay attention to the existence of traditional markets and smaller neighborhood stalls/shops. However, some regions are actually utilizing the momentum of the existence of modern minimarkets, one of which is Yogyakarta through the Mayor's Regulation which issued a policy so that the national chain minimarket retail group empowers local MSMEs and is given a special place to market local products. Palembang, which is known for its pempek as a culinary specialty, has enormous potential for the development of local MSMEs, but MSME players who become industry players are still not ideal. This study aims to analyze how the development strategy of Local MSMEs "vis a vis" the massive development of national chain minimarket retail in Palembang City. This research uses a mixed method approach, which consists of two approaches, namely quantitative and qualitative. Mixed methods used are descriptive qualitative using SWOT analysis (strengths, weaknesses, opportunities, threats) to analyze the development strategy of local MSMEs in Palembang City. As well as quantitative descriptive using the IFAS and EFAS matrix to calculate the weighting, rating, and formulation of the development strategy position of Local MSMEs in Palembang City. The results of this study indicate that based on the results of the SWOT diagram analysis, the X and Y axes are obtained. The straight line in the diagram above shows the coordinates in quadrant 1 position. Quadrant 1 is a very favorable situation, where local wisdom MSME players can have strengths and opportunities that can be utilized so that it is suitable to use the SO (strength-opportunity) strategy to develop local wisdom MSME businesses supported by aggressive growth strategies, namely 1) Maintaining Public Interest by Optimizing Support Programs from the Government; 2) Optimizing Sales Without Limiting Target Markets both domestically and abroad; 3) Utilizing Community Expertise to Intervene Local Products to National Chain Minimarkets; and Creating Training Programs from the Association of Local Culinary Business Groups to Maintain the Authentic Taste of Products.</p> 2024-07-16T09:01:09+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6043 Double Literacy, Double Protection?: Minimising Gen Z's Risky Digital Credit Behaviour In Surabaya Through Financial Literacy And Digital Financial Literacy 2024-07-16T11:03:59+00:00 Fabian Benediktus fbenediktus@student.ciputra.ac.id Cliff Kohardinata ckohardinata@ciputra.ac.id <p>This study aims to investigate the credit risk issues that Generation Z is facing In Surabaya, particularly digital credit and loans. This study utilises a closed-ended questionnaire to explore Generation Z’s knowledge and awareness of subjective financial literacy, digital financial literacy, and risky credit behaviour, so that the results can reveal the influence of subjective financial literacy and digital financial literacy on risky credit behaviour controlled by gender and financial condition of Generation Z in Surabaya. To the best of the researcher’s knowledge, there are no studies that specifically highlight the influence of subjective financial literacy and digital financial literacy on risky credit behaviour. Based on the results of the multiple linear regression approach, researchers found that subjective financial literacy and digital financial literacy have a significant positive effect on risky credit behaviour, which means that the higher the subjective financial literacy and digital financial literacy, the riskier credit behaviour is minimized, gender has no significant effect on risky credit behaviour, financial condition has a significant negative effect on risky credit behaviour.</p> 2024-07-16T11:03:57+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6134 Kriptal Consignor's Efforts To Increase Competitiveness Through Consignment Sales System 2024-07-16T11:09:10+00:00 Yesi Indian Ariska yesiindian@yahoo.com Nirta Vera Yustanti nirtavera22@gmail.com Siti Hanila st.hanila@gmail.com <p><em>The consignment sales system is one of the marketing strategies that can be carried out by business actors to expand market reach because with this system business actors do not move alone in making sales. This consignment system is a system where business actors who have goods leave the goods/products to the shop owner (consignee). This research was conducted to provide an overview of the consignment sales system carried out by KriptaL business actors and provide an overview of the impact of consignment sales on the competitiveness of KriptaL products. This research uses observation, interview and documentation methods to explain the data, while the object of research is the KriptaL snack business in Bengkulu City. Based on the research conducted and discussion, it can be concluded that in the KriptaL business the consignor sales agreement is in accordance with the agreement including the agreement regarding the price level, the amount of commission or reward, the number of products entrusted and returns on sales, KriptaL consignor business in increasing competitiveness has a positive impact on the KriptaL business and the store. Where this can be seen from the expansion of the marketing network, the increase in turnover of business actors, in terms of profit or profit and more advanced technology.</em></p> 2024-07-16T11:09:08+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5938 Phenomenological Study: The Role Of The Financial Services Authority In Resolving Islamic Banking Customer Problems 2024-07-16T11:19:03+00:00 Masdaliana Putri Assalam masdalianaptri10@gmail.com Jelita Jelita jelitamuslimah@iain-palangkaraya.ac.id Haidi Hajar Widagdo haidihajarw@iain-palangkaraya.ac.id <p>&nbsp;</p> <p>Problems in the banking world often make customers as disadvantaged parties both materially and immaterially. This certainly encourages customers to make efforts that can avoid losses both in litigation and non-litigation. The purpose of this study is to determine the role of the financial services authority in solving problems experienced by Islamic bank customers. The method used in this study is a qualitative method with a phenomenological approach. Phenomenological studies with data collection methods, namely by observation and interviews. The results of this study show that the financial services authority has an important role in solving customer problems and customer legal protection. The manifestation of the role of the financial services authority can be seen from its authority in terms of taking actions both legally and reprimands to the banking industry to respond and resolve Problems experienced by customers, in addition to their authority in terms of filing claims for compensation or return of customer assets lost due to the bank's fault.</p> 2024-07-16T11:18:59+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6099 The Effect Of The Fraud Pentagon On Fraudulent Financial Statements And Their Impact On Investment Decisions 2024-07-16T13:58:25+00:00 Meutia Riany tuplick110@gmail.com Parassela Pangestu Primadiva pprimadivaaa@gmail.com Muhammad Zulvan Dwi Hatmoko zulvandwihatmokoo@gmail.com Nur Hidayah Kusumaningrum Fadhilah nhkfadhilahh@nusaputra.ac.id Khairul Mujahidi khairu.mujahidii@nusaputra.ac.id <p>The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditor, change in director, frequent number of CEO's pictures affect fraudulent financial statements and their impact on investment decisions in all non-financial companies listed on the Indonesia Stock Exchange (IDX) and sanctioned by OJK for violating regulation No. VIII.G.7 from 2010 to 2021. The data used in this study are secondary data derived from financial reports published by the company. A total of 54 companies became the population in the study. The sample selection in this study used a purposive sampling technique with certain criteria and 9 companies were selected as research samples. The data analysis technique in this study is using panel data regression with the help of Eviews software version 12. The results of this study indicate that, simultaneously, financial target, ineffective monitoring, change in auditor, change in director and frequent number of CEO's picture have no effect on fraudulent financial statements. Furthermore, fraudulent financial statements have no effect on investment decisions. Partially financial targets, change in director, and frequent number of CEO's picture have no significant effect on fraudulent financial statements. Meanwhile, change in auditor and ineffective monitoring have a negative and significant effect on fraudulent financial statements.</p> 2024-07-16T13:58:22+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5471 The Effect Of Independence And Professional Ethics On Auditor Integrity And The Implications For Audit Quality At East Jakarta Public Accounting Firms 2024-07-16T14:04:07+00:00 Elsya Meida Arif elsya_marif@borobudur.ac.id Rozikin Rozikin rozikin@borobudur.ac.id Abdi Mulya abdimuliya@gmail.com Arni Kurniati elsya_marif@borobudur.ac.id <p>The aim of this research is to examine and analyze the effec of independence and professional ethics on auditor integrity and its impact on audit quality. The data collection method uses a questionnaire with research subjects as auditors who work at KAP East Jakarta. Analysis prerequisite tests include normality test, linearity test, multicollinearity test, and heteroscedasticity test. The data analysis technique used to test the hypothesis is multiple regression analysis. Data analysis uses path analysis regression (Path analysis). The results of the research show that: 1) Independence has a positive and significant effect of 0.032 &lt; 0.05 on auditor integrity, 2) Professional Ethics has an effect positive and significant of 0.012 &lt; 0.05 on auditor integrity, 3) Independence has a positive and significant effect of 0.033 &lt; 0.05 on audit quality, 4) Professional Ethics has a positive and significant effect of 0.007 &lt; 0.05 on audit quality, 5) Auditor integrity positive and significant effect of 0.014 &lt; 0.05 on Audit Quality, 6) integrity can be a mediator in the influence of independence on audit quality by mediation coefficient of 0.11088 (7) Integrity can be a mediator in the influence of professional ethics on audit quality with a mediation coefficient of 0.22752.</p> 2024-07-16T14:04:04+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6281 Social Media Marketing Strategy Through Instagram At Hotel Santika Bengkulu 2024-07-16T14:21:25+00:00 Denny Wiryadhana wiryadhana75@gmail.com Ahmad Soleh Ahmadsoleh@unived.ac.id Silke Sachanovrissa silkesacha05665@gmail.com <p><em>The development of marketing through social media is increasing rapidly and has become a trend and necessity in the present.&nbsp; Hotel Santika Bengkulu uses social media marketing as the main means to interact, communicate, promote products &amp; services and build brand image to its target consumers.&nbsp; This study aims to determine the application of social media marketing strategies Instagram by analyzing 4 indicators of social media influence as a marketing method and to find out whether the strategy is running well and meets the objectives. The research method is descriptive qualitative approach uses theoretical studies, observations, interview and questionnaires whose results are analyzed by triangulation method. The study results revealed that Hotel Santika Bengkulu has carried out social media marketing activities to a general audience where in Context all the criteria have been carried out and running well, it needs to be improved in the aspects of strategic planning and action plans. In Communication, it has been done, only efforts need to be made to maximize the features on Instagram. In the Collaboration, the efforts made are on track to increase collaboration from followers.&nbsp; In Connection, it is necessary to increase the frequency and uploads concept that are more appealing to improve relationships with users and followers. From the achievement of the objectives of implementing Instagram for specific consumers, it focuses more on brand awareness aspects and still needs improvement in the aspects of engagement, customer service and lead generation .</em></p> 2024-07-16T14:21:21+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6285 The Job Specification As A Moderating Variable On The Effect Of Job Description Variables On Employee Performance 2024-07-16T14:30:15+00:00 Titin Titin titin@unisla.ac.id Evi Sirait evi@polimarin.ac.id Rieneke Ryke Kalalo rinrykekalalo2@gmail.com Mulyadi Mulyadi mulyadi@uis.ac.id Harun Samsuddin harunsamsudin@yahoo.co.id <p>This research is quantitative research with an explanatory approach, namely research that uses a number of previous studies that the researcher mentioned above and of course is related to the main object in this research, namely Job Description, Job Specification and Employee Performance as the main reference. The data that researchers used in this research is primary data that researchers obtained directly from 500 Indomaret employees throughout Indonesia using the method of distributing data through an online questionnaire instrument. The questionnaire that the researcher distributed contained 5 items stating strongly agree, agree, normal/average, disagree, and strongly disagree from 18 question items which the researcher would validate first. The data mentioned by the researcher above was analyzed using the smart PLS 4.0 analysis tool</p> 2024-07-16T14:30:11+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/6378 Green Work Engagement Can Moderate The Effect Of Green Human Resource Management Variables On Employee Performance 2024-07-16T14:37:45+00:00 Syech Idrus sidroess@gmail.com <h2>Abstract</h2> <p><em>This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from distributing online questionnaires to 500 PTPN employees throughout Indonesia. The data obtained was analyzed using the smart PLS 4.0 analysis tool. The result in this article show </em><em>the Green Human Resource Management variable can have a positive relationship and a significant influence on Employee Performance because the P-Values ​​value is below the minimum acceptance standard and the significant level is 0.05, namely 0.002. This is because environmental/green-based Human Resource Management in companies can make the environment comfortable, the quality of workers increases, costs related to potential environmental damage are reduced, and income remains stable. Apart from that, the second hypothesis in this research also shows the same thing if the Green Work Engagement variable can strengthen the influence of the Green Human Resource Management variable on employee performance because the P-Values ​​value is below the acceptable level and below the significance level. With employee involvement in HR management, the Company can create indicators or causes that explain the reasons why Green Human Resource Management variables can influence employee performance to become stronger. Thus the first and second hypotheses in this research can be accepted</em><em>.</em></p> 2024-07-16T14:37:43+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5822 Digital Smart Branch Innovation: Increase Customer Satisfaction and Loyalty Through Quality Service 2024-07-16T15:03:32+00:00 Gusti Ayu Ita Purnami Itapurnami21@gmail.com I Gede Sanica gede_sanica@yahoo.com <p>The development of the situation and business conditions of the banking industry in the future will be more competitive. Therefore, the banking world is required to show better performance to create synergy and provide high value to customers so that it can result in customer loyalty to the bank and is the main key for banks to be able to compete with other banks. The purpose of this study is to re-analyze the effect of digitalization of smart branch services, and service quality, on customer loyalty with customer satisfaction as a mediation variable. The method used in determining the number of samples in this study is non-probability sampling. After all, the population of researchers is not limited or unclear, to save work time, energy, and costs because the population of researchers is limited to the category of researchers. Respondents in this study were 80 0rg. The data was analyzed using the Partial Least Squares (PLS) Technique. The results of this study show that digitalization of smart branch services has a negative and insignificant effect on customer loyalty but has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction and customer loyalty, and customer satisfaction can mediate the influence of digitization of service and service quality on customer loyalty. The results of this study can be used as a reference for increasing Bank Mandiri customer loyalty</p> 2024-07-16T15:03:29+00:00 ##submission.copyrightStatement##